Chart of Accounts Journal Instructions A summary of the time tickets for the current month follows: Job No. Amount $3,860 100 101 4,040 104 25,340 108 20,750 6,270 Indirect 111 6930 115 7520 117 33,180 Instructions Journal Journakze the entry on Dec. 31 to record the factory ab&r costs, Rotor to the chart of accounts for the exact wording of the account is now oumas do cu for journal explanations Every ine on a journal page is used for debitor credit entries CNOW journals will automatically indent a credit entry when a crede amoun entered JOURNAL ACCOUNTING EQUAT DEBIT FOST REF CREDIT DATE DESCRIPTION