General Journal

Date Amount Debit Credit To Date Amount Debit Credit To1-May 10,451.23 2100 1100 Fl Dept of Rev. 14-May 3,016.90 5100 1500 Expense1-May 2,500.00 6100 1100 Astro Travel 14-May 8,259.00 1100 4100 Revenue1-May 3,000.00 6300 1100 Expense 14-May 2,354.00 1100 4400 Revenue1-May 445.78 8180 1100 VISA 14-May 5,400.00 1100 4500 Revenue1-May 57,848.42 8200 1100 ADP 14-May 21,208.00 1100 4600 Revenue1-May 29,400.00 1400 2200 Johnson Print. 14-May 7,092.00 1200 4600 Revenue1-May 75,000.00 1100 4300 Revenue-sharing 15-May 1,615.29 8200 1100 ADP 4-May 3,825.00 6200 1100 Day's Inn 15-May 57,848.42 8200 1100 ADP 5-May 700.00 8130 1100 Freddy's Fix-it 15-May 2,664.00 5100 1400 Expense6-May 2,500.00 2200 1100 Johnson Print. 15-May 4,973.20 5100 1500 Expense6-May 400.00 8100 1100 Media Too 15-May 13,595.00 1100 4100 Revenue6-May 350.00 8110 1100 Merri Maids 15-May 3,285.00 1100 4400 Revenue6-May 205.21 8115 1100 Danka 15-May 7,992.00 1100 4500 Revenue6-May 900.00 8120 1100 Allstate 15-May 34,180.00 1100 4600 Revenue6-May 350.00 8125 1100 Payton Brothers 15-May 9,360.00 1200 4600 Revenue6-May 75.00 8130 1100 AIA Handyman 17-May 1,500.00 8130 1100 Freddy's Fix-it6-May 3,000.00 8135 1100 Trimax Properties 19-May 76.88 7100 1100 Bloomberg Ad 6-May 250.00 8140 1100 Helms Extermin. 19-May 320.00 7300 1100 Seminole Cater.6-May 115.00 8145 1100 US PO 19-May 307.00 7400 1100 Champion6-May 722.43 8150 1100 City of Tall 19-May 489.00 7500 1100 Marriott-Ft. Laud.6-May 361.19 8150 1100 Sprint 19-May 864.00 7600 1100 Astro Travel6-May 387.00 8155 1100 1 Hr. Cleaners 19-May 8,157.00 1100 4200 Revenue6-May 500.00 8210 1100 ADP 20-May 2,500.00 6100 1100 Astro Travel7-May 123.75 7100 1100 Bloomberg Ad 20-May 2,250.00 6300 1100 Expense7-May 307.50 7300 1100 Seminole Cater. 21-May 344.94 8500 1100 Sports Chalet7-May 495.00 7400 1100 Champion 22-May 2,312.00 6200 1100 Day's Inn7-May 597.00 7500 1100 Marriott-Boston 29-May 10,716.91 4600 2100 Sales Tax Pay.7-May 7,371.45 8500 1100 Sports Chalet 30-May 4,677.50 8105 1100 Canopy Roads7-May 4,950.00 1100 4200 Revenue 30-May 14,402.00 1100 1200 A/R8-May 486.00 7600 1100 Astro Travel 30-May 2,160.00 5110 1500 Expense9-May 36.88 7100 1100 Bloomberg Ad 30-May 9,713.00 1100 4700 B. R. Kings9-May 378.00 7300 1100 Seminole Cater. 30-May 9,800.00 1100 4700 Dothan Dogs9-May 147.00 7400 1100 Champion 30-May 55,240.47 1600 9000 Larkin Const.9-May 5,475.00 1100 4200 Revenue 31-May 5,000.00 3100 1100 F. Kennedy11-May 1,500.00 8165 1100 Johnson Print. 31-May 5,000.00 8600 1350 Acc. Dep. 13-May 2,160.00 5100 1400 Expense 1-Jun 10,716.91 2100 1100 Fl Dept of Rev.13-May 3,612.00 5100 1500 Expense 1-Jun 1,500.00 8165 1100 Johnson Print.13-May 9,720.00 1100 4100 Revenue 1-Jun 558.92 8180 1100 VISA13-May 2,672.00 1100 4400 Revenue 1-Jun 57,848.42 8200 1100 ADP 13-May 6,480.00 1100 4500 Revenue 5-Jun 2,500.00 2200 1100 Johnson Print.13-May 24,062.00 1100 4600 Revenue 5-Jun 400.00 8100 1100 Media Too13-May 7,188.00 1200 4600 Revenue 5-Jun 350.00 8110 1100 Merri Maids14-May 13,280.00 1500 1100 Sysco 5-Jun 205.21 8115 1100 Danka14-May 1,800.00 5100 1400 Expense 5-Jun 900.00 8120 1100 Allstate

Handout 4. General journal

Date Amount Debit Credit To Date Amount Debit Credit To5-Jun 350.00 8125 1100 Payton Brothers 19-Jun 2,250.00 6300 1100 Expense5-Jun 75.00 8130 1100 AIA Handyman 21-Jun 2,006.00 6200 1100 Day's Inn5-Jun 3,000.00 8135 1100 Trimax Properties 21-Jun 250.00 8130 1100 Freddy's Fix-it5-Jun 250.00 8140 1100 Helms Extermin. 21-Jun 2,299.90 8500 1100 Sports Chalet5-Jun 100.00 8145 1100 US PO 23-Jun 1,500.00 8165 1100 Johnson Print.5-Jun 1,311.23 8150 1100 City of Tall 24-Jun 25,500.00 1300 1100 Farmer's Supply5-Jun 410.27 8150 1100 Sprint 24-Jun 1,826.00 5100 1400 Expense5-Jun 402.00 8155 1100 1 Hr. Cleaners 24-Jun 2,814.30 5100 1500 Expense5-Jun 500.00 8210 1100 ADP 24-Jun 7,569.00 1100 4100 Revenue5-Jun 2,628.00 5100 1400 Expense 24-Jun 2,160.00 1100 4400 Revenue5-Jun 4,635.85 5100 1500 Expense 24-Jun 5,478.00 1100 4500 Revenue5-Jun 12,482.00 1100 4100 Revenue 24-Jun 16,880.00 1100 4600 Revenue5-Jun 3,255.00 1100 4400 Revenue 24-Jun 12,540.00 1200 4600 Revenue5-Jun 7,884.00 1100 4500 Revenue 25-Jun 1,199.00 5100 1400 Expense5-Jun 29,800.00 1100 4600 Revenue 25-Jun 1,942.85 5100 1500 Expense5-Jun 10,500.00 1200 4600 Revenue 25-Jun 5,339.00 1100 4100 Revenue6-Jun 3,116.00 5100 1400 Expense 25-Jun 1,469.00 1100 4400 Revenue6-Jun 4,895.90 5100 1500 Expense 25-Jun 3,597.00 1100 4500 Revenue6-Jun 13,171.00 1100 4100 Revenue 25-Jun 12,396.00 1100 4600 Revenue6-Jun 3,225.00 1100 4400 Revenue 25-Jun 10,944.00 1200 4600 Revenue6-Jun 9,348.00 1100 4500 Revenue 26-Jun 9,575.00 1500 1100 Sysco6-Jun 36,697.00 1100 4600 Revenue 26-Jun 8,474.75 8105 1100 Canopy Roads6-Jun 9,048.00 1200 4600 Revenue 26-Jun 1,638.03 8200 1100 ADP 7-Jun 1,642.47 8200 1100 ADP 26-Jun 2,184.00 5100 1400 Expense7-Jun 1,819.44 8500 1100 Sports Chalet 26-Jun 3,564.65 5100 1500 Expense7-Jun 2,268.00 5100 1400 Expense 26-Jun 9,772.00 1100 4100 Revenue7-Jun 4,203.60 5100 1500 Expense 26-Jun 2,760.00 1100 4400 Revenue7-Jun 11,346.00 1100 4100 Revenue 26-Jun 6,552.00 1100 4500 Revenue7-Jun 3,119.00 1100 4400 Revenue 26-Jun 25,600.00 1100 4600 Revenue7-Jun 6,804.00 1100 4500 Revenue 26-Jun 16,020.00 1200 4600 Revenue7-Jun 28,730.00 1100 4600 Revenue 27-Jun 11,628.00 1100 1200 A/R7-Jun 9,840.00 1200 4600 Revenue 28-Jun 157,148.01 1600 9000 Larkin Const.8-Jun 15,890.00 1500 1100 Sysco 29-Jun 19,329.63 4100 2100 Sales Tax Pay.15-Jun 57,848.42 8200 1100 ADP 30-Jun 15,000.00 3100 1100 F. Kennedy16-Jun 104.36 7100 1100 Bloomberg Ad 30-Jun 33,500.00 8130 1100 Freddy's Fix-it16-Jun 340.75 7300 1100 Seminole Cater. 30-Jun 6,500.00 8160 1100 Pen. Knights16-Jun 417.00 7400 1100 Champion 30-Jun 7,000.00 8160 1100 Dothan Dogs16-Jun 898.00 7500 1100 Marriott-Boston 30-Jun 5,000.00 8600 1350 Acc. Dep. 16-Jun 582.00 7600 1100 Astro Travel 30-Jun 3,445.00 5110 1500 Expense16-Jun 4,175.00 1100 4200 Revenue 30-Jun 7,400.00 1100 4700 Gsville Gorillas17-Jun 2,000.00 8130 1100 Freddy's Fix-it 1-Jul 19,329.63 2100 1100 Fl Dept of Rev.19-Jun 2,500.00 6100 1100 Astro Travel 1-Jul 2,500.00 6100 1100 Astro Travel

Student Handout 4. General Journal

Date Amount Debit Credit To Date Amount Debit Credit To1-Jul 3,000.00 6300 1100 Expense 16-Jul 80.00 7100 1100 Bloomberg Ad1-Jul 621.02 8180 1100 VISA 16-Jul 653.75 7300 1100 Seminole Cater.1-Jul 57,848.42 8200 1100 ADP 16-Jul 320.00 7400 1100 Champion2-Jul 2,500.00 2200 1100 Johnson Print. 16-Jul 876.00 7500 1100 Marriott-Miami2-Jul 400.00 8100 1100 Media Too 16-Jul 254.00 7600 1100 Astro Travel2-Jul 350.00 8110 1100 Merri Maids 16-Jul 5,200.00 1100 4200 Revenue2-Jul 205.21 8115 1100 Danka 18-Jul 35.00 7100 1100 Bloomberg Ad2-Jul 900.00 8120 1100 Allstate 18-Jul 540.00 7300 1100 Seminole Cater.2-Jul 350.00 8125 1100 Payton Brothers 18-Jul 140.00 7400 1100 Champion2-Jul 75.00 8130 1100 AIA Handyman 18-Jul 1,200.00 8130 1100 Freddy's Fix-it2-Jul 3,000.00 8135 1100 Trimax Properties 18-Jul 6,400.00 1100 4200 Revenue2-Jul 250.00 8140 1100 Helms Extermin. 21-Jul 2,500.00 6100 1100 Astro Travel2-Jul 100.00 8145 1100 US PO 21-Jul 3,000.00 6300 1100 Expense2-Jul 812.33 8150 1100 City of Tall 24-Jul 3,978.00 6200 1100 Day's Inn2-Jul 404.16 8150 1100 Sprint 29-Jul 8,962.12 4100 2100 Sales Tax Pay.2-Jul 352.00 8155 1100 1 Hr. Cleaners 30-Jul 4,193.70 8105 1100 Canopy Roads2-Jul 500.00 8210 1100 ADP 30-Jul 13,130.00 1100 1200 A/R3-Jul 48.75 7100 1100 Bloomberg Ad 30-Jul 5,000.00 8600 1350 Acc. Dep. 3-Jul 296.25 7300 1100 Seminole Cater. 30-Jul 1,290.00 5110 1500 Expense3-Jul 195.00 7400 1100 Champion 30-Jul 13,000.00 1100 4700 Macon Marauders3-Jul 378.00 7500 1100 Marriott-Jacksonville 30-Jul 12,000.00 1100 4700 Pen. Knights3-Jul 187.50 7600 1100 Phil Ackers 30-Jul 177,136.49 1600 9000 Larkin Const.3-Jul 10,950.00 1100 4200 Revenue 31-Jul 15,000.00 3100 1100 F. Kennedy4-Jul 4,335.00 6200 1100 Holiday Inn 1-Aug 8,962.12 2100 1100 Fl Dept of Rev.4-Jul 1,000.00 8130 1100 Freddy's Fix-it 1-Aug 1,500.00 8120 1100 Allstate8-Jul 1,500.00 8165 1100 Johnson Print. 1-Aug 667.52 8180 1100 VISA10-Jul 3,078.00 5100 1400 Expense 1-Aug 57,848.42 8200 1100 ADP 10-Jul 5,307.70 5100 1500 Expense 2-Aug 2,500.00 6100 1100 Astro Travel10-Jul 14,342.00 1100 4100 Revenue 2-Aug 2,250.00 6300 1100 Expense10-Jul 3,225.00 1100 4400 Revenue 4-Aug 2,210.00 6200 1100 Day's Inn10-Jul 9,234.00 1100 4500 Revenue 5-Aug 250.00 8130 1100 Freddy's Fix-it10-Jul 33,290.00 1100 4600 Revenue 5-Aug 1,500.00 8165 1100 Johnson Print.10-Jul 13,800.00 1200 4600 Revenue 7-Aug 2,500.00 2200 1100 Johnson Print.11-Jul 1,037.21 8200 1100 ADP 7-Aug 400.00 8100 1100 Media Too11-Jul 2,940.00 5100 1400 Expense 7-Aug 350.00 8110 1100 Merri Maids11-Jul 4,585.70 5100 1500 Expense 7-Aug 205.21 8115 1100 Danka11-Jul 12,602.00 1100 4100 Revenue 7-Aug 900.00 8120 1100 Allstate11-Jul 3,270.00 1100 4400 Revenue 7-Aug 350.00 8125 1100 Payton Brothers11-Jul 8,820.00 1100 4500 Revenue 7-Aug 75.00 8130 1100 AIA Handyman11-Jul 30,544.00 1100 4600 Revenue 7-Aug 3,000.00 8135 1100 Trimax Properties11-Jul 14,640.00 1200 4600 Revenue 7-Aug 250.00 8140 1100 Helms Extermin.15-Jul 57,848.42 8200 1100 ADP 7-Aug 135.00 8145 1100 US PO


Date Amount Debit Credit To Date Amount Debit Credit To7-Aug 1,432.00 8150 1100 City of Tall 22-Aug 44,788.00 1100 4600 Revenue7-Aug 386.24 8150 1100 Sprint 22-Aug 26,280.00 1200 4600 Revenue7-Aug 325.00 8155 1100 1 Hr. Cleaners 23-Aug 13,230.00 1500 1100 Sysco7-Aug 500.00 8210 1100 ADP 25-Aug 241.88 7100 1100 Bloomberg Ad7-Aug 2,204.79 8500 1100 Sports Chalet 25-Aug 319.75 7300 1100 Seminole Cater.7-Aug 3,034.00 5100 1400 Expense 25-Aug 867.00 7400 1100 Champion7-Aug 5,371.00 5100 1500 Expense 25-Aug 721.00 7500 1100 Marriott-Boston7-Aug 14,760.00 1100 4100 Revenue 25-Aug 581.00 7600 1100 Astro Travel7-Aug 3,240.00 1100 4400 Revenue 25-Aug 9,675.00 1100 4200 Revenue7-Aug 9,102.00 1100 4500 Revenue 29-Aug 16,148.23 4100 2100 Sales Tax Pay.7-Aug 34,100.00 1100 4600 Revenue 30-Aug 7,261.00 8105 1100 Canopy Roads7-Aug 23,400.00 1200 4600 Revenue 30-Aug 8,000.00 8160 1100 B. R. Kings8-Aug 1,188.32 8200 1100 ADP 30-Aug 26,548.00 1100 1200 A/R8-Aug 3,397.00 5100 1400 Expense 30-Aug 1,430.00 5110 1500 Expense8-Aug 5,733.00 5100 1500 Expense 30-Aug 9,300.00 1100 4700 Gsville Gorillas8-Aug 15,480.00 1100 4100 Revenue 30-Aug 9,000.00 1100 4700 Macon Marauders8-Aug 3,285.00 1100 4400 Revenue 30-Aug 194,902.18 1600 9000 Larkin Const.8-Aug 10,191.00 1100 4500 Revenue 31-Aug 15,000.00 3100 1100 F. Kennedy8-Aug 37,580.00 1100 4600 Revenue 1-Sep 16,148.23 2100 1100 Fl. Dept. of Revenue8-Aug 22,080.00 1200 4600 Revenue 1-Sep 789.29 8180 1100 VISA9-Aug 10,390.00 1500 1100 Sysco 1-Sep 57,848.42 8200 1100 ADP 13-Aug 2,500.00 6100 1100 Astro Travel 1-Sep 839.72 8500 1100 Sports Chalet13-Aug 2,250.00 6300 1100 Expense 2-Sep 250.00 8130 1100 Freddy's Fix-it14-Aug 54.38 7100 1100 Bloomberg Ad 4-Sep 2,500.00 6100 1100 Astro Travel14-Aug 668.75 7300 1100 Seminole Cater. 4-Sep 2,250.00 6300 1100 Expense14-Aug 217.00 7400 1100 Champion 4-Sep 3,000.00 8135 1100 Trimax Properties14-Aug 449.00 7500 1100 LaQuinta-Tampa 4-Sep 27,000.00 1400 2200 Johnson Print.14-Aug 252.00 7600 1100 Astro Travel 5-Sep 787.52 8150 1100 City of Tall14-Aug 2,175.00 1100 4200 Revenue 6-Sep 1,938.00 6200 1100 Motor Lodge15-Aug 2,482.00 6200 1100 Fairfield Inn 6-Sep 392.55 8150 1100 Sprint15-Aug 57,848.42 8200 1100 ADP 6-Sep 2,589.66 8500 1100 Sports Chalet20-Aug 1,950.00 8130 1100 Freddy's Fix-it 7-Sep 205.21 8115 1100 Danka20-Aug 1,500.00 8165 1100 Johnson Print. 7-Sep 7,441.41 8500 1100 Sports Chalet21-Aug 189.99 8500 1100 Sports Chalet 8-Sep 2,500.00 2200 1100 Johnson Print.22-Aug 28.13 7100 1100 Bloomberg Ad 8-Sep 900.00 8120 1100 Allstate22-Aug 497.50 7300 1100 Seminole Cater. 9-Sep 160.00 7100 1100 Bloomberg Ad22-Aug 112.00 7400 1100 Champion 9-Sep 367.75 7300 1100 Seminole Cater.22-Aug 739.82 8200 1100 ADP 9-Sep 640.00 7400 1100 Champion22-Aug 3,990.00 5100 1400 Expense 9-Sep 384.00 7500 1100 LaQuinta-Orlando22-Aug 6,343.05 5100 1500 Expense 9-Sep 251.00 7600 1100 Astro Travel22-Aug 17,159.00 1100 4100 Revenue 9-Sep 75.00 8130 1100 AIA Handyman22-Aug 1,125.00 1100 4200 Revenue 9-Sep 1,500.00 8165 1100 Johnson Print.22-Aug 3,255.00 1100 4400 Revenue 9-Sep 6,400.00 1100 4200 Revenue22-Aug 11,970.00 1100 4500 Revenue 10-Sep 115.00 8145 1100 US PO


Date Amount Debit Credit To Date Amount Debit Credit To11-Sep 6,685.00 1500 1100 Sysco 27-Sep 4,661.00 5100 1400 Expense11-Sep 500.00 8210 1100 ADP 27-Sep 4,854.10 5100 1500 Expense11-Sep 3,570.00 5100 1400 Expense 27-Sep 13,376.00 1100 4100 Revenue11-Sep 5,639.60 5100 1500 Expense 27-Sep 3,150.00 1100 4400 Revenue11-Sep 15,231.00 1100 4100 Revenue 27-Sep 13,983.00 1100 4500 Revenue11-Sep 3,225.00 1100 4400 Revenue 27-Sep 53,600.00 1100 4600 Revenue11-Sep 10,710.00 1100 4500 Revenue 27-Sep 1,080.00 1200 4600 Revenue11-Sep 37,720.00 1100 4600 Revenue 29-Sep 22,516.41 4100 2100 Sales Tax Pay.11-Sep 2,400.00 1200 4600 Revenue 30-Sep 43,900.00 2200 1100 Johnson Print.12-Sep 350.00 8125 1100 Payton Brothers 30-Sep 15,000.00 3100 1100 F. Kennedy12-Sep 1,029.94 8200 1100 ADP 30-Sep 9,108.90 8105 1100 Canopy Roads12-Sep 3,652.00 5100 1400 Expense 30-Sep 8,000.00 8130 1100 Freddy's Fix-it12-Sep 5,821.35 5100 1500 Expense 30-Sep 6,000.00 8160 1100 Macon Marauders12-Sep 15,717.00 1100 4100 Revenue 30-Sep 10,000.00 8160 1100 Dothan Dogs12-Sep 3,270.00 1100 4400 Revenue 30-Sep 6,000.00 8160 1100 B. R. Kings12-Sep 10,956.00 1100 4500 Revenue 30-Sep 10,000.00 8160 1100 Gsville Gorillas12-Sep 39,776.00 1100 4600 Revenue 30-Sep 6,500.00 8160 1100 B. R. Kings12-Sep 3,480.00 1200 4600 Revenue 30-Sep 17,352.00 8200 1100 Ben Hill, bonus13-Sep 250.00 8140 1100 Helms Extermin. 30-Sep 34,704.00 8200 1100 P. Ackers, bonus14-Sep 400.00 8100 1100 Media Too 30-Sep 27,832.00 1100 1200 A/R14-Sep 2,000.00 8130 1100 Freddy's Fix-it 30-Sep 5,000.00 8600 1350 Acc. Dep. 15-Sep 387.00 8155 1100 1 Hr. Cleaners 30-Sep 5,000.00 8600 1350 Acc. Dep. 15-Sep 57,848.42 8200 1100 ADP 30-Sep 4,509.00 5110 1400 Expense16-Sep 350.00 8110 1100 Merri Maids 30-Sep 6,352.50 5110 1500 Expense16-Sep 10,000.00 8130 1100 Freddy's Fix-it 30-Sep 10,000.00 1100 4700 B. R. Kings18-Sep 2,500.00 6100 1100 Astro Travel 30-Sep 10,000.00 1100 4700 Gsville Gorillas18-Sep 2,250.00 6300 1100 Expense 30-Sep 273,765.12 1600 9000 Larkin Const.20-Sep 1,870.00 6200 1100 Day's Inn23-Sep 13,280.00 1500 1100 Sysco24-Sep 264.38 7100 1100 Bloomberg Ad24-Sep 412.75 7300 1100 Seminole Cater.24-Sep 1,057.00 7400 1100 Champion24-Sep 798.00 7500 1100 Marriott-Boston24-Sep 423.00 7600 1100 Astro Travel24-Sep 1,500.00 8165 1100 Johnson Print.24-Sep 6,625.00 1100 4200 Revenue26-Sep 3,724.00 5100 1400 Expense26-Sep 6,316.40 5100 1500 Expense26-Sep 17,335.00 1100 4100 Revenue26-Sep 3,240.00 1100 4400 Revenue26-Sep 11,172.00 1100 4500 Revenue26-Sep 42,442.00 1100 4600 Revenue26-Sep 1,680.00 1200 4600 Revenue27-Sep 633.66 8200 1100 ADP


Documents

General Journal