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Text File  |  1990-08-31  |  1.4 KB  |  50 lines
  1. * A speciment general journal containing all transactions for
  2. * March 1990.
  3.  
  4. Journal: GENERAL
  5. Company: John Doe Enterprises
  6.  
  7. * Notice that the date can be expressed in any of several ways.
  8. * You will probably want to adopt a single standard format.
  9.  
  10. Date: 3-5-1990
  11. Purchases               1,000
  12. Advertising               150             * Comments are permitted
  13.   Accounts Payable                 1,150  * here, too.
  14.  
  15. DATE: March 10, 1990
  16. Accounts Receivable     1,500
  17.   Sales                            1,500
  18.  
  19. date: 3/21/90
  20. Accounts Payable          500
  21.   Purchase Discounts                  10
  22.   Cash                               490
  23.  
  24. Date: Mar 26, 1990
  25.  
  26. Returns and Allowances    100
  27.   Accounts Receivable                100
  28.  
  29. Date: 3.28.1990
  30. Utilities                  30.56
  31. Rent                      200.00
  32.   Cash                               230.56
  33.  
  34. Date: 3.30.90
  35.  
  36. Cash                        5.67
  37.   Interest Income                      5.67
  38.  
  39. Date: MARCH 31, 1990
  40.  
  41. * We record the ending inventory ($50,400) at the end of the month.
  42. * The first line closes the "Inventory" account.  The second line
  43. * brings the "Inventory" account to the current balance.  The 
  44. * Third line posts the amount required to balance the entry to the
  45. * special account called "Inventory Change".
  46.  
  47. Close: Inventory
  48. Inventory              50,400.00
  49. Into:  Inventory Change
  50.