Styles Practical Completion Point 2 This section of the practical is designed to allow you to compare how a basic General Journal and Ledger System operates with a system of Specialised Journals. You should be taking note of the different data entry processes and the efficiencies that can be achieved as well as any difficulties that arise with the more complex system. You have been provided with an excel file which contains the General Journal and Ledger Accounts. The necessary accounts as well as blank accounts to be used if needed have been included. You will need to complete this task by entering the relevant information into the excel spreadsheet provided. The opening and reversing entries have been completed for you. You will be re-entering the transaction data from Completion Point 1 as well as a number of new transactions into the "new" system using specialised journals. Task 1 Using the excel file provided for completion Point 2 you must enter the transactions below into the Specialised Journals and then update the Ledger accounts as required. (The transactions below include previous transactions that you have completed using only the General Journal and a number of new transactions) Transactions July 1 July 2 July 4 July 6 July 8 Sold 40 Energy Saving light globes on credit to Unplugged Ltd for $440 (including GST) Received a cheque for $2475 from Developing Naturally as part payment of their account Sold 2 Smart Meters to The Charity Stores for $350 each plus a $50 delivery fee (all amounts are net of GST) Issued Cheque number 718 to Flooded Industries. The cheque amount was $1752.30 and a discount of $1947 (including GST of $17.70) was received for early payment Purchased 200 metres of premium low voltage cabling from Get Connected for $4 per metre, plus a freight charge of $50 and total GST of $85. Received $450 cash (net of GST) from Ms Elvia Marks for a full house inspection and energy usage report. Purchased 500 Energy Saving light globes for $3 each from Get Connected Ltd. The delivery charge was $100. All amounts are net of GST. Their invoice No: 726 Cash Sale of 12 Energy Saving light globes to Ms Christa Heathers for $10 each (net of GST). July 12 July 13 July 15 Transactions continued July 16 Paid wages of 51,680 to Minnie's two part time employees Le Zhee and Ena July 16 July 19 July 20 July 20 July 21 Made a cash purchase of $60 stationery (net of GST) from Little M department store Purchased 15 LED Lighting Kits for a total of $330 (GST inclusive) from Flooded Industries Cash Sale to Mr D Rock of 5 LED Lighting Kits for a total of $275 (including GST) Received a cheque from Unplugged Ltd of 51166 being full settlement of their account. Sold 100 meters of premium low voltage cable to Unplugged Ltd for $20 per meter (net of GST) The office supplies account of $156 was paid in fall in cash. Minnie Anim withdrew $1,050 cash for personal use. Sold 3 Smart Meters to Hotels United for $350 each plus a delivery fee of $100 (all amounts are set of GST) Paid all amounts owing to Reduce, Reuse, Get Rich Made a cash payment of $921 (including 540 GST) to The Big Telco for the last two months telephone and internet usage July 23 July 25 July 27 July 29 July 30 A stocktake on July 31 reveals 34 140 worth of inventory on hand and $114 of stationery on hand Prepaid insurance was paid for 3 months in advance on June 30, 2020. Prepaid rent was paid for 6 months in advance on 1 June, 2020. Depreciation is only calculated at the end of the forencial and so no austments are required for these acco Task 2 Once you have completed the data entry above, you will need complete Schedules for Accounts Receivable and Accounts Payable and you will need to create Balance Sheet dated 11 July 2020 Remember at this point accuracy of data entry is being checked, however the majority of the brak will be awarded based on the fact that all transactions have been entered. 1 Submission Requirements Once you have completed the data entry in the above two tasks, you will need to upload your excel file to doslo, so they can be checked for completeness, At this point occuracy of data entry is being checked but is not the primary focus of the making. The majarity of marks are awarded at transactions have been entered by following the correct 7 L processes and reports have been properly created. It is expected that students will make every effort to achieve the correct result which they can then compare to the feedback provided after submissions are made. General journal Date Details DR CR Posting Reference 1/07/2020 Petty Cash Imprest 91 210.00 Bank 90 3,800.00 Accounts Receivable Control 610 13,585.00 Unplugged Ltd - 726 The Charity Stores - 2310 X Developing Naturally - 4455 Hotels United - 6094 111 Inventory on Hand 3,090.00 Stationery on Hand 113 130,00 115 Prepaid Insurance 1,800.00 116 10,000.00 Prepaid Rent 140 6,400,00 Equipment 150 140,000.00 Premises Vehicle 150 23,000.00 Allowance for Bad and Doubtful Debts 611 462.00 Accumulated Depreciation - Equipment 141 1,460.00 Accumulated Depreciation - Premises 151 21,000.00 Acc. Depreciation - Vehicle 161 229.00 800 7,887.00 Accounts Payable Control Get Connected Ltd-4180 X Reduce, Reuse, Get Rich - 1760 Flooded Industries - 1947 205 186.00 Office Supplies Owing 210 481.00 Internet and Telephone Expenses Payable 220 862.00 Wages Expense Payable 950.00 820 GST 250 123,000.00 Big 4 Bank Mortgage Loan (5-year) 45,558.00 303 Capital - Minnie Armin Opening Entry 202,075.00 202075 404,150.00 404150 1/07/2020 Wages Expense Payable 220 862 505 862 Wages Expense Reversing Entry 210 481.00 1/07/2020 Internet and Telephone Expenses Payable 510 481.00 Internet and Telephone Expenses Reversing Entry 205 186 1/07/2020 Office Supplies Owing 186 520 Office Supplies Expense Reversing Entry Specialised journal Cash Receipts Journal Date Particulars Post Ref Discount GST Accounts Receivable Sales Other Receipts GST Bank Cash Payments Journal GST Purchases Discount Post Ref Accounts Payable Date Particulars Other Payments GST Bank Sales Journal Date Particulars Post Ref Sales Freight GST Accounts Receivable Sales Returns Journal Date Particulars Post Ref Sales Returns Freight GST Accounts Receivable Purchases Journal Date Particulars Post Ref Purcases Freight GST Accounts Payable Purchases Returns Journal Date Particulars Post Ref Purchse Returns Freight GST Accounts Payable General ledger - Assets Petty Cash Account No. 091 BALANCE (5) DATE EXPLANATION POST REF. DEBIT (5) CREDIT (5) Jul-01 Opening Entry G 210 210 Bank Account No. 090 BALANCE (5) EXPLANATION DATE POST REF. DEBIT (5) CREDIT (5) 3860 Jul-01 3860 Opening Entry G Accounts Receivable Account NO. 610 DATE EXPLANATION BALANCE (5) POST REF DEBIT($) CREDIT (5) 13585 13565 Jul-01 GJ Opening Entry Allowance for Bad and Doubtful Debts Account No. 611 BALANCE (5) DATE EXPLANATION POST REF DEBIT (5) CREDIT (5) 462 462 G) Opening Entry Jul-01 Inventory on Hand Account No. 111 Inventory on Hand Account No. 111 DATE EXPLANATION POST REF DEBIT(S) CREDIT (5) BALANCE (S) Jul-01 GI Opening Entry 3090 3090 Stationery on Hand Account No. 113 BALANCE (S) DATE EXPLANATION POST REF. DEBIT (S) CREDIT (S) Jul-01 130 130 Opening Entry G Prepaid Insurance Account No. 115 7 DATE EXPLANATION POST REF DEBIT (S) CREDIT (5) BALANCE (5) Jul-01 Opening Entry G! 1800 1800 Prepaid Rent DATE Account No. 116 BALANCE (5) EXPLANATION POST REF. DEBIT (S) CREDIT (5) Jul-01 Opening Entry 10000 10000 Premises Account No. 150 BALANCE (5) DATE EXPLANATION POST REF DEBIT (S) CREDIT (5) Jul-01 Opening Entry 140000 140000 Accumulated Depreciation - Premises DATE EXPLANATION POST REF DEBIT (5) CREDIT (5) Account No. 151 BALANCE (5) Jul-01 Opening Entry G) 21000 21000 Vehicle Account No. 160 BALANCE (S) DEBIT (5) CREDIT (5) DATE EXPLANATION POST REF 23000 23000 Jul-01 Opening Entry Accumulated Depreciation - Vehicle Account No. 161 BALANCE (5) DATE EXPLANATION POST REF. DEBIT (51 CREDIT (S) Jul-01 Opening Entry 229 229 Equipment Account No. 140 BALANCE(S) DATE EXPLANATION POST REF. DEBIT (5) CREDIT (5) GUI 6400 6400 Opening Entry Jul-01 Accumulated Depreciation - Equipment Account No. 141 BALANCE (5) DEBIT (5) CREDIT (5) DATE EXPLANATION POST REF. 1460 1460 Jul-01 G! Opening Entry Account No. 199 BALANCE (5) DATE EXPLANATION POST REF. DEBIT (5) CREDIT (5) DATE EXPLANATION Account No. BALANCE (5) POST REF DEBIT (S) CREDIT (5) General ledger -- LIABILITIES Accounts Payable DATE EXPLANATION POST REF. DEBIT (5) CREDIT (S) Account No. 800 BALANCE (5) Jul-01 Opening Entry GU 7887 7887 Wages DxRene Payable Account No. 220 BALANCE (5) DATE EXPLANATION POST REF DEBIT (S) CREDIT (5) 862 862 Jul-01 GU Opening Entry Jul-01 862 Wages Expense Internet and Telephone Expenses Payable Account No. 210 BALANCE (5) DATE EXPLANATION POST REF CREDIT (5) DEBITS 481 Jul-01 481 GI Opening Entry Jul-01 Telephone Expense el 481 Account No. BALANCE (5) DATE EXPLANATION POST REF DEBIT (S) CREDIT (5) Office Supplies Owing Account No. 205 BALANCE (S) DATE EXPLANATION POST REF. DEBIT (5) CREDIT (5) 186 186 Jul-01 Jul-01 Opening Entry Expense Payable Expense GJ GJ 186 GST DATE Account No. 820 BALANCE (5) EXPLANATION POST REF. DEBIT (5) CREDIT (5) Jul-01 Opening Entry GJ 950 950 Big 4 Bank Mortgage Loan Account NO. 250 BALANCE (S) DATE CREDIT (5) EXPLANATION POST REF. DEBIT (5) 123000 123000 Jul-01 Opening Entry Account No. BALANCE (S) DATE POST REF. CREDIT (S) EXPLANATION DEBIT (5) General ledger - INCOME General ledger - INCOME Account No. BALANCE (5) DATE EXPLANATION POST REF. DEBIT (S) CREDIT (5) DATE EXPLANATION POST REF. DEBIT (5) CREDIT (S) Account No. BALANCE (S) General ledger -EXPENSE PURCHASES Account No. BALANCE (5) DATE EXPLANATION POST REF. DEBIT (S) CREDIT (5) Freight inwards DATE EXPLANATION POST REF. DEBIT (5) CREDIT (5) Account No. BALANCE (S) wapes Expense DATE EXPLANATION POST REF DEBIT (5) CREDITS Account NO. SOS BALANCE(S) Jul-01 862 862 Wages Expense Payable Internet and Telephone Expenses I DATE EXPLANATION POST REF DEBIT (5) Account No. 510 BALANCE (5) CREDIT (S) Jul-01 481 Internet and Telephone Expenses Payable 481 Office Supplies Expense DATE EXPLANATION POST REF DEBIT (5) CREDIT (S) Account No. 520 BALANCE (S) Jul-01 186 Office Supplies Owing GU 186 General ledger - EQUITY EQUITY- Minnie AMUDD Account No. 900 DATE EXPLANATION POST REF. DEBIT (S) CREDIT (5) BALANCE (5) I Jul-01 OPENING ENTRY GU 45558 45558.00 cr Subsidiary ledger -RECEIVABLE Unplugged Limited Account NO. 61001 BALANCE(S) DATE EXPLANATION DEBIT (SI CREDIT (S) POST REF: Dr 726 Jul-01 GU Opening Entry 726 The Charity Stores Account NO 61003 BALANCE (5) DATE EXPLANATION DEBIT (5) POST REF CREDIT (S) Jul-01 Opening Entry G 2310 2310 Dr Developing Naturally Account No. 61005 BALANCES) DATE EXPLANATION POST RER DEBIT (5) CREDIT (9) Jul-01 Opening Entry GI 4455 4495 or Hotels United Account No. 61007 BALANCE ($) DATE EXPLANATION POST REF DEBIT (5) CREDIT (5) Dr 6094 Jul-01 Opening Entry GJ 6094 Subsidiary ledger - PAYABLE Get Connected Account No. 80001 BALANCE (5) DATE EXPLANATION POST REF. DEBIT (5) CREDIT (5) Cr 41180 4180 GI Jul-01 Opening Entry Reduce, Reuse, Get Rich Account NO. 80003 BALANCE (5) DATE EXPLANATION POST REF. DEBIT (S) CREDIT (S) Jul-01 GJ Opening Entry 1760 Cr 1760 HE DODED INDUSTRIES Account NO, BOCOS BALANCE SY DATE EXPLANATION POST REF DEBIT (5) CREDIT (5) Jul-01 GI Opening Entry 1947 1947 15 Styles Practical Completion Point 2 This section of the practical is designed to allow you to compare how a basic General Journal and Ledger System operates with a system of Specialised Journals. You should be taking note of the different data entry processes and the efficiencies that can be achieved as well as any difficulties that arise with the more complex system. You have been provided with an excel file which contains the General Journal and Ledger Accounts. The necessary accounts as well as blank accounts to be used if needed have been included. You will need to complete this task by entering the relevant information into the excel spreadsheet provided. The opening and reversing entries have been completed for you. You will be re-entering the transaction data from Completion Point 1 as well as a number of new transactions into the "new" system using specialised journals. Task 1 Using the excel file provided for completion Point 2 you must enter the transactions below into the Specialised Journals and then update the Ledger accounts as required. (The transactions below include previous transactions that you have completed using only the General Journal and a number of new transactions) Transactions July 1 July 2 July 4 July 6 July 8 Sold 40 Energy Saving light globes on credit to Unplugged Ltd for $440 (including GST) Received a cheque for $2475 from Developing Naturally as part payment of their account Sold 2 Smart Meters to The Charity Stores for $350 each plus a $50 delivery fee (all amounts are net of GST) Issued Cheque number 718 to Flooded Industries. The cheque amount was $1752.30 and a discount of $1947 (including GST of $17.70) was received for early payment Purchased 200 metres of premium low voltage cabling from Get Connected for $4 per metre, plus a freight charge of $50 and total GST of $85. Received $450 cash (net of GST) from Ms Elvia Marks for a full house inspection and energy usage report. Purchased 500 Energy Saving light globes for $3 each from Get Connected Ltd. The delivery charge was $100. All amounts are net of GST. Their invoice No: 726 Cash Sale of 12 Energy Saving light globes to Ms Christa Heathers for $10 each (net of GST). July 12 July 13 July 15 Transactions continued July 16 Paid wages of 51,680 to Minnie's two part time employees Le Zhee and Ena July 16 July 19 July 20 July 20 July 21 Made a cash purchase of $60 stationery (net of GST) from Little M department store Purchased 15 LED Lighting Kits for a total of $330 (GST inclusive) from Flooded Industries Cash Sale to Mr D Rock of 5 LED Lighting Kits for a total of $275 (including GST) Received a cheque from Unplugged Ltd of 51166 being full settlement of their account. Sold 100 meters of premium low voltage cable to Unplugged Ltd for $20 per meter (net of GST) The office supplies account of $156 was paid in fall in cash. Minnie Anim withdrew $1,050 cash for personal use. Sold 3 Smart Meters to Hotels United for $350 each plus a delivery fee of $100 (all amounts are set of GST) Paid all amounts owing to Reduce, Reuse, Get Rich Made a cash payment of $921 (including 540 GST) to The Big Telco for the last two months telephone and internet usage July 23 July 25 July 27 July 29 July 30 A stocktake on July 31 reveals 34 140 worth of inventory on hand and $114 of stationery on hand Prepaid insurance was paid for 3 months in advance on June 30, 2020. Prepaid rent was paid for 6 months in advance on 1 June, 2020. Depreciation is only calculated at the end of the forencial and so no austments are required for these acco Task 2 Once you have completed the data entry above, you will need complete Schedules for Accounts Receivable and Accounts Payable and you will need to create Balance Sheet dated 11 July 2020 Remember at this point accuracy of data entry is being checked, however the majority of the brak will be awarded based on the fact that all transactions have been entered. 1 Submission Requirements Once you have completed the data entry in the above two tasks, you will need to upload your excel file to doslo, so they can be checked for completeness, At this point occuracy of data entry is being checked but is not the primary focus of the making. The majarity of marks are awarded at transactions have been entered by following the correct 7 L processes and reports have been properly created. It is expected that students will make every effort to achieve the correct result which they can then compare to the feedback provided after submissions are made. General journal Date Details DR CR Posting Reference 1/07/2020 Petty Cash Imprest 91 210.00 Bank 90 3,800.00 Accounts Receivable Control 610 13,585.00 Unplugged Ltd - 726 The Charity Stores - 2310 X Developing Naturally - 4455 Hotels United - 6094 111 Inventory on Hand 3,090.00 Stationery on Hand 113 130,00 115 Prepaid Insurance 1,800.00 116 10,000.00 Prepaid Rent 140 6,400,00 Equipment 150 140,000.00 Premises Vehicle 150 23,000.00 Allowance for Bad and Doubtful Debts 611 462.00 Accumulated Depreciation - Equipment 141 1,460.00 Accumulated Depreciation - Premises 151 21,000.00 Acc. Depreciation - Vehicle 161 229.00 800 7,887.00 Accounts Payable Control Get Connected Ltd-4180 X Reduce, Reuse, Get Rich - 1760 Flooded Industries - 1947 205 186.00 Office Supplies Owing 210 481.00 Internet and Telephone Expenses Payable 220 862.00 Wages Expense Payable 950.00 820 GST 250 123,000.00 Big 4 Bank Mortgage Loan (5-year) 45,558.00 303 Capital - Minnie Armin Opening Entry 202,075.00 202075 404,150.00 404150 1/07/2020 Wages Expense Payable 220 862 505 862 Wages Expense Reversing Entry 210 481.00 1/07/2020 Internet and Telephone Expenses Payable 510 481.00 Internet and Telephone Expenses Reversing Entry 205 186 1/07/2020 Office Supplies Owing 186 520 Office Supplies Expense Reversing Entry Specialised journal Cash Receipts Journal Date Particulars Post Ref Discount GST Accounts Receivable Sales Other Receipts GST Bank Cash Payments Journal GST Purchases Discount Post Ref Accounts Payable Date Particulars Other Payments GST Bank Sales Journal Date Particulars Post Ref Sales Freight GST Accounts Receivable Sales Returns Journal Date Particulars Post Ref Sales Returns Freight GST Accounts Receivable Purchases Journal Date Particulars Post Ref Purcases Freight GST Accounts Payable Purchases Returns Journal Date Particulars Post Ref Purchse Returns Freight GST Accounts Payable General ledger - Assets Petty Cash Account No. 091 BALANCE (5) DATE EXPLANATION POST REF. DEBIT (5) CREDIT (5) Jul-01 Opening Entry G 210 210 Bank Account No. 090 BALANCE (5) EXPLANATION DATE POST REF. DEBIT (5) CREDIT (5) 3860 Jul-01 3860 Opening Entry G Accounts Receivable Account NO. 610 DATE EXPLANATION BALANCE (5) POST REF DEBIT($) CREDIT (5) 13585 13565 Jul-01 GJ Opening Entry Allowance for Bad and Doubtful Debts Account No. 611 BALANCE (5) DATE EXPLANATION POST REF DEBIT (5) CREDIT (5) 462 462 G) Opening Entry Jul-01 Inventory on Hand Account No. 111 Inventory on Hand Account No. 111 DATE EXPLANATION POST REF DEBIT(S) CREDIT (5) BALANCE (S) Jul-01 GI Opening Entry 3090 3090 Stationery on Hand Account No. 113 BALANCE (S) DATE EXPLANATION POST REF. DEBIT (S) CREDIT (S) Jul-01 130 130 Opening Entry G Prepaid Insurance Account No. 115 7 DATE EXPLANATION POST REF DEBIT (S) CREDIT (5) BALANCE (5) Jul-01 Opening Entry G! 1800 1800 Prepaid Rent DATE Account No. 116 BALANCE (5) EXPLANATION POST REF. DEBIT (S) CREDIT (5) Jul-01 Opening Entry 10000 10000 Premises Account No. 150 BALANCE (5) DATE EXPLANATION POST REF DEBIT (S) CREDIT (5) Jul-01 Opening Entry 140000 140000 Accumulated Depreciation - Premises DATE EXPLANATION POST REF DEBIT (5) CREDIT (5) Account No. 151 BALANCE (5) Jul-01 Opening Entry G) 21000 21000 Vehicle Account No. 160 BALANCE (S) DEBIT (5) CREDIT (5) DATE EXPLANATION POST REF 23000 23000 Jul-01 Opening Entry Accumulated Depreciation - Vehicle Account No. 161 BALANCE (5) DATE EXPLANATION POST REF. DEBIT (51 CREDIT (S) Jul-01 Opening Entry 229 229 Equipment Account No. 140 BALANCE(S) DATE EXPLANATION POST REF. DEBIT (5) CREDIT (5) GUI 6400 6400 Opening Entry Jul-01 Accumulated Depreciation - Equipment Account No. 141 BALANCE (5) DEBIT (5) CREDIT (5) DATE EXPLANATION POST REF. 1460 1460 Jul-01 G! Opening Entry Account No. 199 BALANCE (5) DATE EXPLANATION POST REF. DEBIT (5) CREDIT (5) DATE EXPLANATION Account No. BALANCE (5) POST REF DEBIT (S) CREDIT (5) General ledger -- LIABILITIES Accounts Payable DATE EXPLANATION POST REF. DEBIT (5) CREDIT (S) Account No. 800 BALANCE (5) Jul-01 Opening Entry GU 7887 7887 Wages DxRene Payable Account No. 220 BALANCE (5) DATE EXPLANATION POST REF DEBIT (S) CREDIT (5) 862 862 Jul-01 GU Opening Entry Jul-01 862 Wages Expense Internet and Telephone Expenses Payable Account No. 210 BALANCE (5) DATE EXPLANATION POST REF CREDIT (5) DEBITS 481 Jul-01 481 GI Opening Entry Jul-01 Telephone Expense el 481 Account No. BALANCE (5) DATE EXPLANATION POST REF DEBIT (S) CREDIT (5) Office Supplies Owing Account No. 205 BALANCE (S) DATE EXPLANATION POST REF. DEBIT (5) CREDIT (5) 186 186 Jul-01 Jul-01 Opening Entry Expense Payable Expense GJ GJ 186 GST DATE Account No. 820 BALANCE (5) EXPLANATION POST REF. DEBIT (5) CREDIT (5) Jul-01 Opening Entry GJ 950 950 Big 4 Bank Mortgage Loan Account NO. 250 BALANCE (S) DATE CREDIT (5) EXPLANATION POST REF. DEBIT (5) 123000 123000 Jul-01 Opening Entry Account No. BALANCE (S) DATE POST REF. CREDIT (S) EXPLANATION DEBIT (5) General ledger - INCOME General ledger - INCOME Account No. BALANCE (5) DATE EXPLANATION POST REF. DEBIT (S) CREDIT (5) DATE EXPLANATION POST REF. DEBIT (5) CREDIT (S) Account No. BALANCE (S) General ledger -EXPENSE PURCHASES Account No. BALANCE (5) DATE EXPLANATION POST REF. DEBIT (S) CREDIT (5) Freight inwards DATE EXPLANATION POST REF. DEBIT (5) CREDIT (5) Account No. BALANCE (S) wapes Expense DATE EXPLANATION POST REF DEBIT (5) CREDITS Account NO. SOS BALANCE(S) Jul-01 862 862 Wages Expense Payable Internet and Telephone Expenses I DATE EXPLANATION POST REF DEBIT (5) Account No. 510 BALANCE (5) CREDIT (S) Jul-01 481 Internet and Telephone Expenses Payable 481 Office Supplies Expense DATE EXPLANATION POST REF DEBIT (5) CREDIT (S) Account No. 520 BALANCE (S) Jul-01 186 Office Supplies Owing GU 186 General ledger - EQUITY EQUITY- Minnie AMUDD Account No. 900 DATE EXPLANATION POST REF. DEBIT (S) CREDIT (5) BALANCE (5) I Jul-01 OPENING ENTRY GU 45558 45558.00 cr Subsidiary ledger -RECEIVABLE Unplugged Limited Account NO. 61001 BALANCE(S) DATE EXPLANATION DEBIT (SI CREDIT (S) POST REF: Dr 726 Jul-01 GU Opening Entry 726 The Charity Stores Account NO 61003 BALANCE (5) DATE EXPLANATION DEBIT (5) POST REF CREDIT (S) Jul-01 Opening Entry G 2310 2310 Dr Developing Naturally Account No. 61005 BALANCES) DATE EXPLANATION POST RER DEBIT (5) CREDIT (9) Jul-01 Opening Entry GI 4455 4495 or Hotels United Account No. 61007 BALANCE ($) DATE EXPLANATION POST REF DEBIT (5) CREDIT (5) Dr 6094 Jul-01 Opening Entry GJ 6094 Subsidiary ledger - PAYABLE Get Connected Account No. 80001 BALANCE (5) DATE EXPLANATION POST REF. DEBIT (5) CREDIT (5) Cr 41180 4180 GI Jul-01 Opening Entry Reduce, Reuse, Get Rich Account NO. 80003 BALANCE (5) DATE EXPLANATION POST REF. DEBIT (S) CREDIT (S) Jul-01 GJ Opening Entry 1760 Cr 1760 HE DODED INDUSTRIES Account NO, BOCOS BALANCE SY DATE EXPLANATION POST REF DEBIT (5) CREDIT (5) Jul-01 GI Opening Entry 1947 1947 15
