Journalizing
Transactions
CA2 Accounting Principles
Lesson 2
Now that you’re good at analyzing transactions into debit and credit
parts, let’s do the same thing into a REAL accounting form…the
journal.
But, FIRST, let’s get a good look at a journal page
and identify its parts.
Enter year on
first line,
month
underneath,
and date in
second
column
Where did you get
this information?
Here, R1 stands for
Receipt #1.
If the affected accounts do
not have a special amount
column, enter the amounts
in the General amount
column, and the account
titles go in the Account
Title Column.
J O U R N A L
1
D A T E
A C C O U N T
T IT L E
D O C .
P O S T .
N O .
R E F .
2
3
C R E D IT
C R E D IT
G E N E R A L
D E B IT
P A G E
1
4
5
S A L E S
C A S H
D E B IT
C R E D IT
2 0 0 3
1
A u g
1
C a le b C h ris tia n s o n
R 1
1 0 ,0 0 0 .0 0
1 0 ,0 0 0 .0 0
1
2
2
3
3
4
4
5
5
6
6
Analyze the transaction:
•What accounts are affected?
•What category of account is each?
•For each, does it increase or decrease?
•For each, do you show that as a debit or as a credit?
If a column has an
account title at the
top, it is a special
amount column.
We use these to
record Cash and
Sales transactions
in a 5-column
journal.
Journalize the following transactions completed
during May of the current year. Use the journal
provided on pages 125-126 in your Working Papers.
Source documents are abbreviated as follows: check
Stub = C; Memorandum = M; Receipt = R; Sales
Invoice = S; Calculator Tape = T.
May
1
1
2
4
4
Received cash from the owner as an investment, $17,000.00; R1.
Paid cash for rent, $1,200.00; C1
Paid cash for electric bill, $45.00; C2
Paid cash for supplies, $400.00; C3
Paid cash for insurance, $960.00; C4
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
ACCOUNT TITLE
Caleb Christianson, Capital
1 Rent Expense
DOC.
NO.
1
R1
2 Utilities Expense
4 Supplies
4 Prepaid Insurance
C1
C2
C3
C4
POST.
REF.
2
GENERAL
DEBIT
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
CASH
CREDIT
17,000.00
1
1,200.00
45.00
400.00
960.00
6
2
3
4
5
6
Note how each transaction is entered. Use the back button below to
check each. Then, click the forward button and use the next two
pages to try it yourself.
If you aren’t sure
how to do it, click
the words of the
transaction and I’ll
show you what it
should look like.
7
11
12
13
13
13
13
14
15
15
15
15
18
18
19
20
20
Bought supplies on account from Dunnel Supplies, $800.00; M1
Paid cash to establish a petty cash fund, $200.00; C5
Received cash from sales, $400.00; T12
Paid cash for repairs, $25.00; C6
Paid cash for miscellaneous expense, $35.00; C7
If you aren’t sure
Received cash from Sales, $185.00; T13
how to do it, click
Sold services on account to Lincoln School, $150.00;
the S1
words of the
transaction and I’ll
Paid cash for advertising, $100.00; C8
show you what it
Paid cash to the owner for personal use, $250.00; C9
should look like.
Paid cash on account to Dunnel Supplies, $300.00; C10
Received cash from sales, $325.00; T15
Sold services on account to Breck School, $335.00; S2
Paid cash for miscellaneous expense, $100.00; C11
Received cash on account from Lincoln School, $100.00; R2
Received cash from Sales, $155.00; T19
Paid cash for repairs, $125.00; C12
Bought supplies on account from Voiles Office Supplies, $150.00; M2
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
DOC.
NO.
R1
C1
C2
C3
C4
M1
POST.
REF.
2
GENERAL
DEBIT
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
CASH
CREDIT
17,000.00
1
1,200.00
45.00
400.00
960.00
2
3
4
5
6
800.00
7
8
8
9
9
10
10
11
11
12
12
13
13
14
14
15
15
16
16
17
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
ACCOUNT TITLE
1
1
2
4
4
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
DOC.
NO.
R1
C1
C2
C3
C4
POST.
REF.
2
GENERAL
DEBIT
CREDIT
17,000.00
PAGE
1
4
5
3
SALES
CREDIT
CASH
DEBIT
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
1
1,200.00
45.00
400.00
960.00
2
3
4
5
6
6
7
7
8
8
9
9
10
10
11
11
12
12
13
13
14
14
15
15
16
16
17
17
18
18
19
20
Double-click on spreadsheet to open it and begin typing
19
20
21
21
22
22
23
23
24
24
25
25
When you are
done, click here
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
DOC.
NO.
POST.
REF.
2
GENERAL
DEBIT
CREDIT
R1
C1
C2
C3
C4
M1
17,000.00
1,200.00
45.00
400.00
960.00
800.00
C5
200.00
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
CASH
CREDIT
17,000.00
1
1,200.00
45.00
400.00
960.00
2
3
4
5
6
800.00
7
200.00
8
9
9
10
10
11
11
12
12
13
13
14
14
15
15
16
16
17
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
DOC.
NO.
R1
C1
C2
C3
C4
M1
POST.
REF.
2
GENERAL
DEBIT
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
CASH
CREDIT
17,000.00
1
1,200.00
45.00
400.00
960.00
200.00
3
4
5
6
800.00
C5
2
7
200.00
8
9
9
10
10
11
11
12
12
13
13
14
14
15
15
16
16
17
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
9
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
12
DOC.
NO.
POST.
REF.
R1
C1
C2
C3
C4
M1
12
13
14
15
16
17
18
19
20
21
22
GENERAL
DEBIT
CREDIT
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
17,000.00
CASH
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
1
1,200.00
45.00
400.00
960.00

3
4
5
7
200.00

2
6
800.00
C5
T12
10
11
2
200.00
400.00
400.00
8
9
10
Note that when both parts of a
transaction is entered in special
amount columns, place a check
mark in the account title and
Post. Ref. column to indicate that
you do not need to write the
account title.
11
12
13
14
15
16
17
18
19
20
21
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
9
10
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
12
13 Repairs Expense
DOC.
NO.
POST.
REF.
R1
C1
C2
C3
C4
M1
2
GENERAL
DEBIT
CREDIT
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
17,000.00
CASH
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
1
1,200.00
45.00
400.00
960.00

C6
200.00
400.00
25.00
4
5
7
200.00

3
6
800.00
C5
T12
2
400.00
8
9
25.00
10
11
11
12
12
13
13
14
14
15
15
16
16
17
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
9
10
11
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
12
13 Repairs Expense
13 Miscellaneous Expense
DOC.
NO.
POST.
REF.
R1
C1
C2
C3
C4
M1
2
GENERAL
DEBIT
CREDIT
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
17,000.00
CASH
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
1
1,200.00
45.00
400.00
960.00

C6
C7
200.00
400.00
25.00
35.00
4
5
7
200.00

3
6
800.00
C5
T12
2
400.00
8
9
25.00
35.00
10
11
12
12
13
13
14
14
15
15
16
16
17
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
9
10
11
12
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
12
13 Repairs Expense
13 Miscellaneous Expense
13
DOC.
NO.
POST.
REF.
R1
C1
C2
C3
C4
M1
2
GENERAL
DEBIT
CREDIT
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
17,000.00
CASH
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
1
1,200.00
45.00
400.00
960.00


C6
C7
T13
200.00
400.00
400.00
25.00
35.00

4
5
7
200.00

3
6
800.00
C5
T12
2
9
25.00
35.00
185.00
185.00
8
10
11
12
13
13
14
14
15
15
16
16
17
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
9
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
12
12
13 Repairs Expense
13 Miscellaneous Expense
13
13
13 A/R — Lincoln School
10
11
DOC.
NO.
POST.
REF.
R1
C1
C2
C3
C4
M1
2
GENERAL
DEBIT
CREDIT
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
17,000.00
CASH
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
1
1,200.00
45.00
400.00
960.00


C6
C7
T13
S1
200.00
400.00
400.00
25.00
35.00

5
150.00
185.00
8
9
25.00
35.00
185.00
150.00
4
7
200.00

3
6
800.00
C5
T12
2
10
11
12
13
14
14
15
15
16
16
17
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
9
10
11
12
13
14
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
12
13 Repairs Expense
13 Miscellaneous Expense
13
13 A/R — Lincoln School
14 Advertising Expense
DOC.
NO.
POST.
REF.
R1
C1
C2
C3
C4
M1
2
GENERAL
DEBIT
CREDIT
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
17,000.00
CASH
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
1
1,200.00
45.00
400.00
960.00


C6
C7
T13
S1
C8
200.00
400.00
400.00
25.00
35.00

5
8
9
25.00
35.00
185.00
150.00
100.00
4
7
200.00

3
6
800.00
C5
T12
2
185.00
10
11
12
150.00
13
100.00
14
15
15
16
16
17
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
9
10
11
12
13
14
15
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
12
13 Repairs Expense
13 Miscellaneous Expense
13
DOC.
NO.
POST.
REF.
R1
C1
C2
C3
C4
M1
2
GENERAL
DEBIT
CREDIT
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
17,000.00
CASH
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
1
1,200.00
45.00
400.00
960.00


C6
C7
T13
13 A/R — Lincoln School
14 Advertising Expense
15 Caleb Christianson, Drawing
S1
C8
C9
200.00
400.00
400.00
25.00
35.00

5
8
9
25.00
35.00
185.00
150.00
100.00
250.00
4
7
200.00

3
6
800.00
C5
T12
2
185.00
10
11
12
150.00
13
100.00
250.00
14
15
16
16
17
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Captial
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
12
13 Repairs Expense
13 Miscellaneous Expense
13
13
14
15
15
DOC.
NO.
POST.
REF.
R1
C1
C2
C3
C4
M1
2
GENERAL
DEBIT
CREDIT
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
17,000.00
CASH
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
1
1,200.00
45.00
400.00
960.00


C6
C7
T13
A/R — Lincoln School
Advertising Expense
Caleb Christianson, Drawing
A/P — Dunnel Supplies
S1
C8
C9
C10
200.00
400.00
400.00
25.00
35.00

5
8
9
25.00
35.00
185.00
150.00
100.00
250.00
300.00
4
7
200.00

3
6
800.00
C5
T12
2
185.00
10
11
12
150.00
13
100.00
250.00
300.00
14
15
16
17
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
12
POST.
REF.
R1
C1
C2
C3
C4
M1
GENERAL
DEBIT
CREDIT
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
17,000.00
CASH
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
1
1,200.00
45.00
400.00
960.00


C6
C7
T13
A/R — Lincoln School
Advertising Expense
Caleb Christianson, Drawing
A/P — Dunnel Supplies

S1
C8
C9
C10
T15
200.00
400.00
400.00
25.00
35.00


4
5
185.00
10
11
12
150.00
13
100.00
250.00
300.00
325.00
8
9
25.00
35.00
185.00
150.00
100.00
250.00
300.00
3
7
200.00

2
6
800.00
C5
T12
13 Repairs Expense
13 Miscellaneous Expense
13
13
14
15
15
15
DOC.
NO.
2
325.00
14
15
16
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
9
10
11
12
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
12

C6
C7
T13
A/R — Lincoln School
Advertising Expense
Caleb Christianson, Drawing
A/P — Dunnel Supplies

S1
C8
C9
C10
T15
17
18
15 A/R — Breck School
14
15
16
GENERAL
DEBIT
CREDIT
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
17,000.00
CASH
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
1
1,200.00
45.00
400.00
960.00
S2
200.00
400.00
400.00
25.00
35.00


185.00
5
10
11
13
100.00
250.00
300.00
335.00
8
12
150.00
325.00
335.00
4
9
25.00
35.00
185.00
150.00
100.00
250.00
300.00
3
7
200.00

2
6
800.00

13 Repairs Expense
13 Miscellaneous Expense
13
POST.
REF.
R1
C1
C2
C3
C4
M1
C5
T12
13
14
15
15
15
13
DOC.
NO.
2
325.00
14
15
16
17
18
19
19
20
20
21
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
12
GENERAL
DEBIT
CREDIT
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
17,000.00
CASH
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
1
1,200.00
45.00
400.00
960.00

C6
C7
T13
A/R — Lincoln School
Advertising Expense
Caleb Christianson, Drawing
A/P — Dunnel Supplies

S1
C8
C9
C10
T15
S2
C11
200.00
400.00
400.00
25.00
35.00


185.00
5
8
10
11
12
150.00
13
100.00
250.00
300.00
325.00
335.00
100.00
4
9
25.00
35.00
185.00
150.00
100.00
250.00
300.00
3
7
200.00

2
6
800.00

15 A/R — Breck School
18 Miscellaneous Expense
POST.
REF.
R1
C1
C2
C3
C4
M1
C5
T12
13 Repairs Expense
13 Miscellaneous Expense
13
13
14
15
15
15
DOC.
NO.
2
325.00
14
15
16
17
335.00
18
100.00
19
20
20
21
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
12
GENERAL
DEBIT
CREDIT
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
17,000.00
CASH
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
1
1,200.00
45.00
400.00
960.00

C6
C7
T13
A/R — Lincoln School
Advertising Expense
Caleb Christianson, Drawing
A/P — Dunnel Supplies

S1
C8
C9
C10
T15
S2
C11
R2
2
3
4
5
6
800.00

15 A/R — Breck School
18 Miscellaneous Expense
18 A/R — Lincoln School
POST.
REF.
R1
C1
C2
C3
C4
M1
C5
T12
13 Repairs Expense
13 Miscellaneous Expense
13
13
14
15
15
15
DOC.
NO.
2
7
200.00
200.00

400.00
400.00
25.00
35.00
9
25.00
35.00

185.00
150.00
100.00
250.00
300.00
185.00
325.00
325.00
14
15
16
17
335.00
18
100.00
100.00
11
13
100.00
250.00
300.00
335.00
100.00
10
12
150.00

8
100.00
19
20
21
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
12
GENERAL
DEBIT
CREDIT
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
17,000.00
CASH
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
1
1,200.00
45.00
400.00
960.00

C6
C7
T13
A/R — Lincoln School
Advertising Expense
Caleb Christianson, Drawing
A/P — Dunnel Supplies

S1
C8
C9
C10
T15

S2
C11
R2
T19
3
4
5
7
200.00
200.00

400.00
400.00
25.00
35.00
185.00
150.00
100.00
250.00
300.00
185.00
325.00
325.00
15
16
18
100.00
155.00
14
17
335.00
100.00
11
13
100.00
250.00
300.00
335.00
100.00
10
12
150.00

8
9
25.00
35.00


2
6
800.00
C5
T12
15 A/R — Breck School
18 Miscellaneous Expense
18 A/R — Lincoln School
19
POST.
REF.
R1
C1
C2
C3
C4
M1

13 Repairs Expense
13 Miscellaneous Expense
13
13
14
15
15
15
DOC.
NO.
2
100.00
155.00
19
20
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
12
GENERAL
DEBIT
CREDIT
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
17,000.00
CASH
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
1
1,200.00
45.00
400.00
960.00

C6
C7
T13
A/R — Lincoln School
Advertising Expense
Caleb Christianson, Drawing
A/P — Dunnel Supplies

S1
C8
C9
C10
T15

S2
C11
R2
T19
3
4
5
7
200.00
200.00

400.00
400.00
25.00
35.00
185.00
150.00
100.00
250.00
300.00
185.00
325.00
325.00
15
16
18
100.00
155.00
14
17
335.00
100.00
11
13
100.00
250.00
300.00
335.00
100.00
10
12
150.00

8
9
25.00
35.00


2
6
800.00
C5
T12
15 A/R — Breck School
18 Miscellaneous Expense
18 A/R — Lincoln School
19
POST.
REF.
R1
C1
C2
C3
C4
M1

13 Repairs Expense
13 Miscellaneous Expense
13
13
14
15
15
15
DOC.
NO.
2
100.00
155.00
19
20
21
22
22
23
23
24
24
25
25
JOURNAL
1
DATE
2003
1 Aug
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
ACCOUNT TITLE
1
1
2
4
4
7
Caleb Christianson, Capital
Rent Expense
Utilities Expense
Supplies
Prepaid Insurance
Supplies
A/P — Dunnel Supplies
11 Petty Cash
12
GENERAL
DEBIT
CREDIT
PAGE
1
3
4
5
SALES
CREDIT
DEBIT
17,000.00
CASH
CREDIT
17,000.00
1,200.00
45.00
400.00
960.00
800.00
1
1,200.00
45.00
400.00
960.00

C6
C7
T13
A/R — Lincoln School
Advertising Expense
Caleb Christianson, Drawing
A/P — Dunnel Supplies

S1
C8
C9
C10
T15

20 Supplies
A/P — Voiles Office Supplies
S2
C11
R2
T19
M2
3
4
5
7
200.00
200.00

400.00
400.00
25.00
35.00
185.00
150.00
100.00
250.00
300.00
185.00
335.00
100.00
325.00
155.00
150.00
15
16
18
100.00

14
17
335.00
100.00
11
13
100.00
250.00
300.00
325.00
10
12
150.00

8
9
25.00
35.00

150
220
2
6
800.00
C5
T12
15 A/R — Breck School
18 Miscellaneous Expense
18 A/R — Lincoln School
19
POST.
REF.
R1
C1
C2
C3
C4
M1

13 Repairs Expense
13 Miscellaneous Expense
13
13
14
15
15
15
DOC.
NO.
2
100.00
155.00
19
20
21
22
150.00
23
24
24
25
25
JOURNAL
1
DATE
ACCOUNT TITLE
DOC.
REF.
POST.
REF.
2
GENERAL
DEBIT
CREDIT
3
SALES
CREDIT
PAGE
1
4
5
SALES
DEBIT
CREDIT
2002
1 Caleb Christianson, Capital
R1
2
1 Rent Expense
C1
1,200.00
1,200.00
2
3
2 Utilities Expense
C2
45.00
45.00
3
4
4 Supplies
C3
400.00
400.00
4
5
4 Prepaid Insurance
C4
960.00
960.00
5
6
7 Supplies
M1
800.00
1
7
8
9
May
17,000.00
A/P — Dunnel Supplies
11 Petty Cash
12
17,000.00
1
6
800.00

C5
T12
7
200.00
200.00

400.00
400.00
8
9
10
13 Repairs Expense
C6
25.00
25.00
10
11
C7
T13
35.00
35.00
11
12
13 Miscellaneous Expense
13

13
13 A/R — Lincoln School
S1
150.00
14
14 Advertising Expense
C8
100.00
100.00
14
15
15 Caleb Christianson, Drawing
C9
250.00
250.00
15
15 A/P — Dunnel Supplies
15

C10
T15
300.00
16
17
18
15 A/R — Breck School
S2
335.00
19
18 Miscellaneous Expense
C11
100.00
21
18 A/R — Lincoln School
19

R2
T19
22
20 Repairs Expense
C12
125.00
23
20 Supplies
M2
150.00
16
20
24
25
A/P — Voiles Office Supplies

185.00
185.00
12
150.00
13
300.00

325.00
325.00
17
335.00
18
100.00
100.00

155.00
100.00
155.00
19
20
21
125.00
22
23
150.00
24
25
When you
finish entering
transactions
for one page,
but have more
transactions
before the
month is over,
you need to do
what is called
proving and
ruling the
page. This
means total
each column,
and then be
sure that your
debits equal
the credits on
the page.
JOURNAL
1
DATE
ACCOUNT TITLE
DOC.
REF.
POST.
REF.
2
GENERAL
DEBIT
CREDIT
3
SALES
CREDIT
PAGE
1
4
5
SALES
DEBIT
CREDIT
2002
1 Caleb Christianson, Capital
R1
2
1 Rent Expense
C1
3
2 Utilities Expense
C2
4
4 Supplies
C3
5
4 Prepaid Insurance
C4
960.00
6
7 Supplies
M1
800.00
C5
T12
200.00
1
7
8
9
May
17,000.00
1
1,200.00
2
45.00
45.00
3
400.00
400.00
4
960.00
5
A/P — Dunnel Supplies
11 Petty Cash
12
17,000.00
1,200.00
6
800.00

7
200.00

400.00
400.00
9
10
13 Repairs Expense
C6
11
12
13 Miscellaneous Expense
13

C7
T13
13
13 A/R — Lincoln School
S1
150.00
14
14 Advertising Expense
C8
100.00
100.00
14
15
15 Caleb Christianson, Drawing
C9
250.00
250.00
15
15 A/P — Dunnel Supplies
15

C10
T15
300.00
300.00
16
16
17
18
19
20
21
22
23
24
25
Be sure to enter the date, the words
15 A/R — Breck School
S2
“Carried Forward” and total each line all
18 Miscellaneous Expense
C11
the way to the top of the column. Enter
18 A/R — Lincoln School
R2
the Post. Ref. Column
19 a check mark in 
T19
to
indicate
that
these
totals
will
not
be
20 Repairs Expense
C12
posted.
20 Supplies
M2
A/P — Voiles Office Supplies
20 Carried Forward
25.00
8
35.00

185.00
25.00
10
35.00
11
185.00
12
150.00

325.00
335.00
13
325.00
17
335.00
18
100.00
100.00
100.00

155.00
100.00
155.00
125.00
20
21
125.00
150.00

5,175.00
19
22
23
150.00
18,050.00
24
1,550.00
18,165.00
3,740.00
25
Now you are ready to go to the
next journal page and continue
making entries to the end of
the month.