Acct. Rec. Contoh Good DI Sales C overy Cr ceipts Journal Account Credited Sales Accts. Disc. Rec. Page 2 Cost of Other Goods Sales Accts. Sold Dr. Cr. Iny, Cr Explanation PRI Dr Cr. Purchases Journal Date Accts Pay. Inventory Account Invo. Terms PR Cr. Dr. Page 2 Other Accts. Dr. Office Supplies Dr. Date ACCOUNT NO. 125 Explanation Prepaid Insurance PR DEBIT ACCOUNT NO. 128 CREDIT BALANCE Explanation Office Equipment PR DEBIT Explanation ACCOUNT NO. 163 CREDIT BALANCE 22.470 Date Apr 30 Balance Accumulated Depreciation Office Equipment ACCOUNT NO. 164 Explanation PR DEBIT CREDIT BALANCE 9898 Store Equipment PR DEBIT ACCOUNT NO. 165 CREDIT BALANCE Explanation Date Apr. 30 Balance Accumulated Depreciation Store Equipment ACCOUNT NO. 166 Explanation PR DEBIT CREDIT BALANCE Date Apr 30 Balance GENERAL LEDGER Cash ACCOUNT NO. 101 CREDIT Explanation Date Aer 30 PR DEBIT BALANCE Balance 50.247 ACCOUNT NO. 106 CREDIT Accounts Receivable Date Apr. 30 alancer Explanation BALANCE PR DEBIT 4.725 ACCOUNT NO. 119 CREDIT Merchandise Inventory DEBIT Explanation BALANCE 220.080 PR Date Apr. 30 Balance Office Supplies PR ACCOUNT NO. 124 CREDIT BALANCE Explanation DEBIT Date 430 Apr. 30 Balance DENT CRED NAME Date ACCOUNTS RECEIVABLE LEDGER Crane Corp. Explanation DEBIT CREDIT BALANCE NAME Hensel Company Explanation PR DEBIT CREDIT BALANCE Knalne Explanation PR DEBIT CREDIT BALANCE NAME Date Lee Services Explanation PR DEBIT CREDIT BALANCE Jenny Colo, Capital PR DEBIT ACCOUNT NO. 301 CREDIT BALANCE Explanation Jenny Colo, withdrawals Explanation PRIDEBIT ACCOUNT NO. 302 CREDITBALANCE ACCOUNT NO. 413 CREDITBALANCE Explanation PRDEBIT Sales Returns and Allowances DEBIT ACCOUNT NO. 414 CREDIT BALANCE wplanation PRD ADJUSTING ENTRIES PART 2) ACCOUNT NO 415 CREDIT BALANCE DENT Cost of Goods Sold PR1 DEBIT Explanation ACCOUNT NO. 502 CREDITBALANCE Depreciation Expense Omice Equipment Explanation PR DEBIT ACCOUNT NO. 612 CREDIT BALANCE Depreciation Expense Store Equipment Explanation PR DEBIT ACCOUNT NO. 613 CREDIT BALANCE Office Salaries Expense Explanation PRDEBIT ACCOUNT NO. 620 CREDITBALANCE Sales Salaries Expense Explanation PR DEBIT ACCOUNT NO. 621 CREDIT BALANCE Acct. Rec. Contoh Good DI Sales C overy Cr ceipts Journal Account Credited Sales Accts. Disc. Rec. Page 2 Cost of Other Goods Sales Accts. Sold Dr. Cr. Iny, Cr Explanation PRI Dr Cr. Purchases Journal Date Accts Pay. Inventory Account Invo. Terms PR Cr. Dr. Page 2 Other Accts. Dr. Office Supplies Dr. Date ACCOUNT NO. 125 Explanation Prepaid Insurance PR DEBIT ACCOUNT NO. 128 CREDIT BALANCE Explanation Office Equipment PR DEBIT Explanation ACCOUNT NO. 163 CREDIT BALANCE 22.470 Date Apr 30 Balance Accumulated Depreciation Office Equipment ACCOUNT NO. 164 Explanation PR DEBIT CREDIT BALANCE 9898 Store Equipment PR DEBIT ACCOUNT NO. 165 CREDIT BALANCE Explanation Date Apr. 30 Balance Accumulated Depreciation Store Equipment ACCOUNT NO. 166 Explanation PR DEBIT CREDIT BALANCE Date Apr 30 Balance GENERAL LEDGER Cash ACCOUNT NO. 101 CREDIT Explanation Date Aer 30 PR DEBIT BALANCE Balance 50.247 ACCOUNT NO. 106 CREDIT Accounts Receivable Date Apr. 30 alancer Explanation BALANCE PR DEBIT 4.725 ACCOUNT NO. 119 CREDIT Merchandise Inventory DEBIT Explanation BALANCE 220.080 PR Date Apr. 30 Balance Office Supplies PR ACCOUNT NO. 124 CREDIT BALANCE Explanation DEBIT Date 430 Apr. 30 Balance DENT CRED NAME Date ACCOUNTS RECEIVABLE LEDGER Crane Corp. Explanation DEBIT CREDIT BALANCE NAME Hensel Company Explanation PR DEBIT CREDIT BALANCE Knalne Explanation PR DEBIT CREDIT BALANCE NAME Date Lee Services Explanation PR DEBIT CREDIT BALANCE Jenny Colo, Capital PR DEBIT ACCOUNT NO. 301 CREDIT BALANCE Explanation Jenny Colo, withdrawals Explanation PRIDEBIT ACCOUNT NO. 302 CREDITBALANCE ACCOUNT NO. 413 CREDITBALANCE Explanation PRDEBIT Sales Returns and Allowances DEBIT ACCOUNT NO. 414 CREDIT BALANCE wplanation PRD ADJUSTING ENTRIES PART 2) ACCOUNT NO 415 CREDIT BALANCE DENT Cost of Goods Sold PR1 DEBIT Explanation ACCOUNT NO. 502 CREDITBALANCE Depreciation Expense Omice Equipment Explanation PR DEBIT ACCOUNT NO. 612 CREDIT BALANCE Depreciation Expense Store Equipment Explanation PR DEBIT ACCOUNT NO. 613 CREDIT BALANCE Office Salaries Expense Explanation PRDEBIT ACCOUNT NO. 620 CREDITBALANCE Sales Salaries Expense Explanation PR DEBIT ACCOUNT NO. 621 CREDIT BALANCE