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GENERAL JOURNAL p . 1 table [ [ , A , B , table [ [ C ] , [ Post . Ret.
GENERAL JOURNAL ptableABtableCPost Ret.table Skip lines between transaction dates Date Transaction Post. Ref. Debit Credit Sample Debit account XXX indent credit account XXX skip a line between transactions Dec Cash ARFranklin Dec APGusto Cash Dec Rent Expense Cash Dec AR Washington Earned Revenue Dec Wages Payable Cash Dec Land Notes Payable Dec Utilities Expense Cash Dec Cash Earned Revenue Dec Cash ARWashington Dec Wages Expense Wages Payable Dec Drawings Leah Tyler Cash Dec ARFranklin Earned Revenue Dec Cash ARFranklin Dec Wages Payable Cash ADJ # Depreciation Expense Accumulated Depreciation ADJ # Insurance Expense Prepaid Insurance ADJ # Unearned Revenue Earned Revenue ADJ # Supply Expense Supplies
GENERAL JOURNAL ptableABtableCPost Ret.table
Skip lines between transaction dates
Date Transaction Post. Ref. Debit Credit
Sample Debit account XXX
indent credit account XXX
skip a line between transactions
Dec Cash
ARFranklin
Dec APGusto
Cash
Dec Rent Expense
Cash
Dec AR Washington
Earned Revenue
Dec Wages Payable
Cash
Dec Land
Notes Payable
Dec Utilities Expense
Cash
Dec Cash
Earned Revenue
Dec Cash
ARWashington
Dec Wages Expense
Wages Payable
Dec Drawings Leah Tyler
Cash
Dec ARFranklin
Earned Revenue
Dec Cash
ARFranklin
Dec Wages Payable
Cash
ADJ # Depreciation Expense
Accumulated Depreciation
ADJ # Insurance Expense
Prepaid Insurance
ADJ # Unearned Revenue
Earned Revenue
ADJ # Supply Expense
Supplies
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