General Journal (Jurnal Umum)

General Journal

Economy Laundry Company had the following transactions in August 2019:

Augst   1, received capital for cash, $ 150,000

            3, Borrowed $ 40,000 from the bank on a note

            4, Purchased cleaning equipment for $ 25,000 cash

            6, Performed services for customers who promised to pay later, $ 16,000

            7, Paid this month’s rent on a building, $ 2,800

            10, Collections were made for the services performed on August 6, $ 3,200

            14, Upplies were purchased on account for use this month, $ 3000

            17, A bill for $ 400 was received for utilities for this month

            25, Laundry services were performed for customers who paid immediately, $ 22,000

            31, Paid employe salaries, $ 6,000

Baca juga :Accounting Equation (Worksheet and Answer)

Required: Prepare journal entries for these transactions.

                                                                                                                                             ($)

Date	Account	Debet	Credit
1.	Cash	150,000
	Capital		150,000
3.	Cash	40,000
	Payable		40,000
4.	Cleaning Equipment	25,000
	Cash		25,000
6.	Account receivable	16,000
	Service revenue		16,000
7.	Building rent expense	2,800
	Cash		2,800
10.	Cash	3,200
	Account receivable		3,200
14.	Supplies	3,000
	Account Payable		3,000
17.	Utilities expense	400
	Cash		400
25.	Account receivable	22,000
	Service revenue		22,000
31.	Salaries expense	6,000
	Cash		6,000
	Total	268,400	268,400

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