General journal name description transaction date

General Journal
Name Description
Transaction Date Account Debit Credit Total Balance
Note: You can only enter data into the yellow filled cells.
0 0
0 0
18 Jun 22 2101 Accounts Payable Paid advertising bill 450.00 450 0
18 Jun 22 1110 Cash Paid advertising bill 450.00 (450) 0
0 0
0 0
19 Jun 23 1150 Office Supplies Purchase Office supplies 530.00 530 0
19 Jun 23 2101 Accounts Payable Purchase Office supplies 530.00 (530) 0
0 0
0 0
20 Jun 23 1110 Cash Amount received on billing 3,925.00 3925 0
20 Jun 23 1120 Accounts Receivable Amount received on billing 3,925.00 (3925) 0
0 0
0 0
21 Jun 28 1120 Accounts Receivable Service performed 6,225.00 6225 0
21 Jun 28 4100 Computer & ConsultingService performed 6,225.00 (6225) 0
0 0
0 0
22 Jun 29 2101 Accounts Payable Paid bill from computer parts 1,265.00 1265 0
22 Jun 29 1110 Cash Paid bill from computer parts 1,265.00 (1265) 0
0 0
0 0
23 Jun 29 1110 Cash Cash received for billings 5,899.00 5899 0
23 Jun 29 1120 Accounts Receivable Cash received for billings 5,899.00 (5899) 0
0 0
0 0
24 Jun 29 5020 Salary Expense Equipment operator salaries 835.00 835 0
24 Jun 29 1110 Cash Equipment operator salaries 835.00 (835) 0
0 0
0 0
25 Jun 30 5050 Oil & Gas Expense Bill from O & G Oil and Gas Co. 840.00 840 0
25 Jun 30 2101 Accounts Payable Bill from O & G Oil and Gas Co. 840.00 (840) 0
0 0
0 0
26 Jun 30 3300 Dividends 0.24 dividend per share to 3 sharehol 1,781.52 1782 0
26 Jun 30 1110 Cash 0.24 dividend per share to 3 shareholder 1,781.52 (1782) 0
0 0
0 0
27 Jun 30 5010 Rent Expense Rent expenses related to June 1,900.00 1900 0
27 Jun 30 1140 Prepaid Rent Rent expenses related to June 1,900.00 (1900) 0
0 0
0 0
28 Jun 30 5080 Supplies Expense Office Supplies 316.00 316 0
28 Jun 30 1150 Office Supplies Office Supplies 316.00 (316) 0
0 0
0 0
29 Jun 30 5090 Interest Expense Half month interest (8.25% annual) 405.28 405 0
29 Jun 30 2103 Interest Payable Half month interest (8.25% annual) 405.28 (405) 0
0 0
0 0
30 Jun 30 5100 Insurance Expense Half month Insurance (5,472 annual) 228.00 228 0
30 Jun 30 1130 Prepaid Insurance Half month Insurance (5,472 annual) 228.00 (228) 0
0 0
0 0
31 Jun 30 1120 Accounts Receivable Unbilled revenues for 6/28-6/30 9,250.00 9250 0
31 Jun 30 4100 Computer & ConsultingUnbilled revenues for 6/28-6/30 9,250.00 (9250) 0
0 0
0 0
32 Jun 30 5110 Depreciation Expense Depreciation related to June 3,480.83 3481 0
32 Jun 30 1212 Accum. Depr.-Office EqDepreciation related to June 11.67 (12) 0
32 Jun 30 1312 Accum. Depr.-Compute Depreciation related to June 3,196.67 (3197) 0
32 Jun 30 1412 Accum. Depr.-Building Depreciation related to June 272.49 (272) 0
33 Jun 30 5020 Salary Expense Equipment operator salaries 6/28-6/3 501.00 501 0
33 Jun 30 2105 Salaries Payable Equipment operator salaries 6/28-6/30 501.00 (501) 0
0 0
0 0

A Byte of Accounting, Inc.
General Journal
Name Description
Transaction Date Account Debit Credit Total Balance
Note: You can only enter data into the yellow filled cells.
34 Jun 30 5090 Interest Expense interest related to June on note payab 966.67 967 0
34 Jun 30 2103 Interest Payable interest related to June on note payable 966.67 (967) 0
0 0
0 0
35 Jun 30 5120 Income Tax Expense income taxes 25% 3,900.56 3901 0
35 Jun 30 2106 Income Taxes Payable income taxes 25% 3,900.56 (3901) 0
0 0
0 0
36 Jun 30 4100 Computer & Consultingclosing the revanue accounts 27,625.00 27625 0
36 Jun 30 3400 Income Summary closing the revanue accounts 27,625.00 (27625) 0
0 0
0 0
37 Jun 30 3400 Income Summary Closing the expense accounts 15,141.75 15142 0
37 Jun 30 5030 Advertising Expense Closing the expense accounts 450.00 (450) 0
37 Jun 30 5040 Repairs & Maint. ExpenClosing the expense accounts 1,265.00 (1265) 0
37 Jun 30 5020 Salary Expense Closing the expense accounts 2,171.00 (2171) 0
37 Jun 30 5050 Oil & Gas Expense Closing the expense accounts 840.00 (840) 0
37 Jun 30 5010 Rent Expense Closing the expense accounts 1,900.00 (1900) 0
37 Jun 30 5080 Supplies Expense Closing the expense accounts 316.00 (316) 0
37 Jun 30 5090 Interest Expense Closing the expense accounts 1,371.92