Double Entry - Templates.xls - No 101 102 103 104 105 106 107 108 Chart of Accounts Cash Accounts Receivable Inventory Accounts Payable Revenue Cost of

No. Chart of Accounts No. Chart of Accounts 101 Cash 109 Equipment 102 Accounts Receivable 110 Mortgage Payable 103 Inventory 111 Wages Expense 104 Accounts Payable 112 Utilities Expense 105 Revenue 113 Advertising Expense 106 Cost of Goods Sold 114 Repair Expense 107 Land 115 Capital Stock 108 Building 116 Dividends [Month] Day Cash Day Accounts Receivable Day Inventory - - - - - - - - - - - - Day Accounts Payable Day Cost of Goods Sold Day Land - - - - - - - - - - - - Day Building Day Equipment Day Mortgage Payable - - - - - - - - - - - - Day Wages Expense Day Utilities Expense Day Advertising Expense - - - - - - - - - - - - Day Repair Expense Day Capital Stock Day Dividends - - - - - - - - - - - - Day Revenue - - - -

Journal Date Account and Explanation Debit Credit

Ledger Account: Cash Date Transaction Description Debit Credit - - - - Account: Accounts Receivable Date Transaction Description Debit Credit - - ### - ### - ### - ### - ### - - - - - Account: Inventory Date Transaction Description Debit Credit - - ### - ### - ### - ### - ### - - -

- - Account: Accounts Payable Date Transaction Description Debit Credit - - ### - ### - ### - - - - - Account: Revenue Date Transaction Description Debit Credit - - ### - ### - ### - ### - - - - - Account: Cost of Goods Sold Date Transaction Description