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Jing Suen Services

General Ledger
For the Month ended 31st July 2016 PAGE 1
1 2

DOC. POST. GENERAL


DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2016

1 Jul 1 Cash R1 110 4,000 1


2 Jing Suen, Capital 310 4,000 2
3 8 Prepaid Insurance C1 140 600 3
4 Cash 110 600 4
5 10 Supplies M1 130 180 5
6 Accounts Payable - Bayou Supplies 210 180 6
7 12 Cash T12 110 964 7
8 Sales 410 964 8
9 15 Accounts Receivable - M. Kadam S1 120 150 9
10 Sales 410 150 10
11 19 Advertising Expense C2 510 225 11
12 Cash 110 225 12
13 20 Accounts Payable - Bayou Supplies C3 210 120 13
14 Cash 110 120 14
15 27 Cash R2 110 100 15
16 Accounts Receivable - M. Kadam 120 100 16
17 31 Jing Suen, Drawing C4 320 800 17
18 Cash 110 800 18
19 30 Correcting Entries 19
20 Utilities Expense M2 520 75 20
21 Cash 110 75 21
22 30 Accounts Receivable - B. Conway M3 115 100 22
23 Sales 410 100 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
Chart of Accounts
Jing Suen
(100) Assets (400) Revenue
110 Cash 410 Sales
120 Accounts Receivable - M. Kadam
125 Accounts Receiveable - B. Conway (500) Expense
130 Supplies 510 Advertising Expense
140 Prepaid Insurance 520 Utilities Expense

(200) Liabilities
210 Accounts Payable - Bayou Supplies

(300) Owner's equity


310 Jing Suen, Capital
320 Jing Suen, Drawing
GENERAL LEDGER
ACCOUNT Cash ACCOUNT NO.

DATE POST. BALANCE


ITEM DEBIT CREDIT
2016 REF. DEBIT
1 July 1 G1 4000 4000 4000
2 8 G1 600 3400
3 12 G1 964 4364
4 19 G1 225 4139
5 20 G1 120 4019
6 27 G1 100 4119
7 31 G1 800 3319
8 30 G1 75 3244
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 110

BALANCE
CREDIT
4000 1
4600 2
3636 3
2861 4
3981 5
3881 6
4681 7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
GENERAL LEDGER
ACCOUNT Accounts Receivable - B. Conway ACCOUNT NO.

DATE POST. BALANCE


ITEM DEBIT CREDIT
2016 REF. DEBIT
1 July 30 G1 100 100
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 115

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
GENERAL LEDGER
ACCOUNT Accounts Receivable - M. Kadam ACCOUNT NO.

DATE POST. BALANCE


ITEM DEBIT CREDIT
2016 REF. DEBIT
1 July 15 G1 150 150
2 27 G1 100 50
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 120

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
GENERAL LEDGER
ACCOUNT Supplies ACCOUNT NO.

DATE POST. BALANCE


ITEM DEBIT CREDIT
2016 REF. DEBIT
1 July 10 180 180
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 130

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
GENERAL LEDGER
ACCOUNT Prepaid Insurance ACCOUNT NO.

DATE POST. BALANCE


ITEM DEBIT CREDIT
2016 REF. DEBIT
1 July 8 G1 600 600
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 140

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
GENERAL LEDGER
ACCOUNT Accounts Payable - Bayou Supplies ACCOUNT NO.

DATE POST. BALANCE


ITEM DEBIT CREDIT
2016 REF. DEBIT
1 July 10 G1 180
2 20 G1 120
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 210

BALANCE
CREDIT
180 1
60 2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
GENERAL LEDGER
ACCOUNT Jing Suen, Capital ACCOUNT NO.

DATE POST. BALANCE


ITEM DEBIT CREDIT
2016 REF. DEBIT
1 July 1 G1 4000
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 310

BALANCE
CREDIT
4000 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
GENERAL LEDGER
ACCOUNT Jing Suen, Drawing ACCOUNT NO.

DATE POST. BALANCE


ITEM DEBIT CREDIT
2016 REF. DEBIT
1 July 31 G1 800 800
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 320

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
GENERAL LEDGER
ACCOUNT Sales ACCOUNT NO.

DATE POST. BALANCE


ITEM DEBIT CREDIT
2016 REF. DEBIT
1 July 12 G1 964
2 15 G1 150
3 30 G1 100
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 410

BALANCE
CREDIT
964 1
1114 2
1214 3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
GENERAL LEDGER
ACCOUNT Advertising Expense ACCOUNT NO.

DATE POST. BALANCE


ITEM DEBIT CREDIT
2016 REF. DEBIT
1 July 19 G1 225 225
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 510

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
GENERAL LEDGER
ACCOUNT Utilities Expense ACCOUNT NO.

DATE POST. BALANCE


ITEM DEBIT CREDIT
2016 REF. DEBIT
1 July 30 G1 75 75
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 520

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21