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White's Repair Service

General Journal
for the month ended (30/6/2016)
PAGE 1
1

DATE

ACCOUNT TITLE

DOC. POST.
NO. REF.

GENERAL
DEBIT
CREDIT

2016

June

1 Cash

R1

4,000.00

Henry White, Capital

4000 2

3 Supplies

C1

300

Cash

5 Rent Expense

C2

600

Cash

11

8 Supplies

M1

300

Account Payable - Atlas Supplies

14

12

9 Utilities expense

C3

80

Cash

17

15

11 Account Payable - Atlas Supplies

C4

300

Cash

18

19

12 Cash

20

Sales

T12

600

21

15 Account Receivable - J. Puckett

S1

1100

Sales

26

22

1100 23

24

25

19

600 20

21

23

16

300 17

18

22

13

80 14

15

16

10

300 11

12

13

600 8

10

300 5

24

16 Prepaid Insurance
Cash

C5

300

25

300 26

27

27

28

19 Cash

29

Sales

T19

700

700 29

30

31

32

28

30

19 Carried Forward

8,280.00

8,280.00 31
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PAGE 2
1

DATE

ACCOUNT TITLE

DOC. POST.
NO. REF.

GENERAL
DEBIT
CREDIT

2016

June

19 Brought Forward

8,280.00

23 Miscellaneous Expense

C6

50

Cash

26 Cash

Sales

T26

901

29 Miscellaneous Expense

10

Cash

11

Cash

12

Account Receivable - J. Puckett

13

Utilitiies Expense

14

Cash

C7

37

37 10
R2

1100

11

1100 12
C8

110

13

110 14

15

15

30 Henry White, Drawing

17

Cash

18

Cash

19

Sales

20

901 7

16

50 4

8,280.00 1

30 Totals

C9

2000

16

2000 17
T30

350

18

350 19

12,828.00

12,828.00 20

21

21

22

22

23

23

24

24

25

25

26

26

27

27

28

28

29

29

30

30

31

31

32

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