|
To
general ledger
Duvall
Landscaping Transactions, Part 2
Duvall Landscaping,
Project 2
General Journal
Page 1
|
Date |
Item |
Doc.
No. |
Post
Ref. |
Debit |
Credit |
|
2008
Mar |
11 |
Cash |
M1 |
110 |
14 |
9 |
3 |
0 |
-- |
|
|
|
|
|
| |
|
Landscape Trucks |
|
120 |
80 |
0 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Computer Equipment |
|
130 |
15 |
5 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Lawn Equipment |
|
140 |
11 |
5 |
5 |
0 |
-- |
|
|
|
|
|
| |
|
Garden Supplies |
|
150 |
1 |
4 |
8 |
0 |
-- |
|
|
|
|
|
| |
|
Bank of America |
|
210 |
|
|
|
|
|
64 |
0 |
0 |
0 |
-- |
| |
|
Redmond Lawn and Garden |
|
220 |
|
|
|
|
|
3 |
9 |
6 |
0 |
-- |
| |
|
Your Name, Capital |
|
310 |
|
|
|
|
|
55 |
5 |
0 |
0 |
-- |
| |
13 |
Rent Expense |
C106 |
610 |
2 |
4 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Cash |
|
110 |
|
|
|
|
|
2 |
4 |
0 |
0 |
-- |
| |
13 |
Miscellaneous Expense |
C107 |
640 |
|
|
4 |
0 |
-- |
|
|
|
|
|
| |
|
Cash |
|
110 |
|
|
|
|
|
|
|
4 |
0 |
-- |
| |
13 |
Garden Supplies |
P1 |
150 |
|
2 |
3 |
0 |
-- |
|
|
|
|
|
| |
|
Redmond Lawn and Garden |
|
220 |
|
|
|
|
|
|
2 |
3 |
0 |
-- |
| |
21 |
(Your Name), Drawing |
C108 |
320 |
4 |
5 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Cash |
|
110 |
|
|
|
|
|
4 |
5 |
0 |
0 |
-- |
| |
21 |
Bank of America |
C109 |
210 |
1 |
0 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Cash |
|
110 |
|
|
|
|
|
1 |
0 |
0 |
0 |
-- |
| |
21 |
(Your Name), Drawing |
M1 |
320 |
2 |
0 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Computer Equipment |
|
130 |
|
|
|
|
|
2 |
0 |
0 |
0 |
-- |
| |
21 |
Redmond Lawn and Garden |
C110 |
220 |
3 |
9 |
6 |
0 |
-- |
|
|
|
|
|
| |
|
Cash |
|
110 |
|
|
|
|
|
3 |
9 |
6 |
0 |
-- |
| |
24 |
Lawn Equipment |
P5 |
140 |
|
3 |
4 |
0 |
-- |
|
|
|
|
|
| |
|
Redmond Lawn and Garden |
|
220 |
|
|
|
|
|
|
3 |
4 |
0 |
-- |
| |
24 |
Cash |
R101 |
110 |
6 |
7 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Sales |
|
410 |
|
|
|
|
|
6 |
7 |
0 |
0 |
-- |
| |
27 |
(Your Name), Drawing |
C111 |
320 |
1 |
5 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Cash |
|
110 |
|
|
|
|
|
1 |
5 |
0 |
0 |
-- |
| |
27 |
Cash |
R102 |
110 |
4 |
8 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Sales |
|
410 |
|
|
|
|
|
4 |
8 |
0 |
0 |
-- |
| |
27 |
Garden Supplies |
P6 |
150 |
|
3 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Redmond Lawn and Garden |
|
220 |
|
|
|
|
|
|
3 |
0 |
0 |
-- |
| |
27 |
Bank of America |
C112 |
210 |
2 |
0 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Cash |
|
110 |
|
|
|
|
|
2 |
0 |
0 |
0 |
-- |
| Apr |
1 |
Cash |
R103 |
110 |
12 |
0 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Landscape
Trucks |
|
120 |
|
|
|
|
|
12 |
0 |
0 |
0 |
-- |
| |
2 |
Bank of America |
C113 |
210 |
2 |
0 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Cash |
|
110 |
|
|
|
|
|
2 |
0 |
0 |
0 |
-- |
| May |
1 |
Rent Expense |
C114 |
610 |
2 |
5 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Cash |
|
110 |
|
|
|
|
|
2 |
5 |
0 |
0 |
-- |
| |
1 |
Gas Expense |
C115 |
620 |
1 |
4 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Cash |
|
110 |
|
|
|
|
|
1 |
4 |
0 |
0 |
-- |
| |
1 |
Lawn Equipment |
P4 |
140 |
3 |
4 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Redmond Lawn and Garden |
|
220 |
|
|
|
|
|
3 |
4 |
0 |
0 |
-- |
| |
5 |
Cash |
R103 |
110 |
4 |
5 |
0 |
0 |
-- |
|
|
|
|
|
| |
|
Sales |
|
410 |
|
|
|
|
|
4 |
5 |
0 |
0 |
-- |
| |
5 |
Miscellaneous Expense |
C116 |
640 |
|
|
2 |
5 |
-- |
|
|
|
|
|
| |
|
Cash |
|
110 |
|
|
|
|
|
|
|
2 |
5 |
-- |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
(always record debits before
credits) |
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|
Debit/Credit Key to Recording Your Entries |
| Account Type |
Increase |
Decrease |
Assets (100)--something having value for
the
company |
Debit |
Credit |
Liabilities (200)--when the company owes
money |
Credit |
Debit |
Owner's Equity/Capital (300)--owner's
value in the company |
Credit |
Debit |
Owner's Drawing (300)--when the owner
takes cash or items from the
company for personal use |
Debit |
Credit |
Revenue (we title this Sales) (400)--your
normal source of
making money |
Credit |
Debit |
Purchases (500)--when you buy
merchandise
that you will then sell to make a
profit. |
Debit |
Credit |
Expenses (600)--short-term expenditures
for the purpose of generating
revenue |
Debit |
Credit |
|