Darlenes Music Studio

Gengeral Journal
For The month ended 31th September PAGE 1
1 2

DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2017

1 Sep 2 Cash R1 3,500 1

2 Darlene Steffens, Capital 3,500 2
3 3 Rent Expense C1 500 3
4 Cash 500 4
5 6 Supplies M1 650 5
6 Account Payable - Atlas Supplies 650 6
7 7 Utilities Expense C2 60 7
8 Cash 60 8
9 7 Cash T7 400 9
10 Sale 400 10
11 10 Account Recievable - K. Hrbek S1 325 11
12 Sale 325 12
13 11 Prepaid Insurance C3 490 13
14 Cash 490 14
15 14 Cash T14 550 15
16 Sale 550 16
17 16 Advertising Expense C4 163 17
18 Cash 163 18
19 21 Cash T21 425 19
20 Sale 425 20
21 23 Account Payable - Atlas Supplies C5 500 21
22 Cash 500 22
23 24 Cash R2 213 23
24 Account Recievable - K. Hrbek 213 24
25 26 Supplies C6 300 25
26 Cash 300 26
27 28 Cash T28 250 27
28 Sale 250 28
29 29 Utilities Expense C7 55 29
30 Cash 55 30
31 29 Account Recievable - K. Hrbek S2 240 31
32 Sale 240 32
 PAGE 2
1 2

DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2017

1 Sep 30 Cash T30 350 1

2 Sale 350 2
3 30 Darlene Steffens, Drawing C8 500 3
4 Cash 500 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
 Chart of Accounts

(100) Asset (400) Revenue

110 Cash 410 Sales
120 Accounts Recievable - K. Hrbek
130 Supplies (500) Expense
140 Prepaid Insurance 510 Advertiesing Expense
520 Utilities Expense
(200) Liabilities 520 Rent Expense
210 Accounts Payable - Atlas Supplies

(300) Owner's Equity

310 Darlene Steffens, Capital
320 Darlene Steffens, Drawing
 GENERAL LEDGER
ACCOUNT Cash ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sept 2 G1 3,500 3,500
2 3 G1 500 3,000
3 7 G1 60 2,940
4 7 G1 400 3,340
5 11 G1 490 2,850
6 14 G1 550 3,400
7 16 G1 163 3,237
8 21 G1 425 3,662
9 23 G1 500 3,162
10 24 G1 213 3,375
11 26 G1 300 3,075
12 28 G1 250 3,325
13 29 G1 55 3,270
14 30 G2 350 3,620
15 30 G2 500 3,120
16
17
18
19
20
21
ACCOUNT NO. 110

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Cash Proved
 GENERAL LEDGER
ACCOUNT Account Recievable - K. Hrbek ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sept 10 G1 325 325
2 24 G1 213 112
3 29 G1 240 352
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 120

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Supplies ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sept 6 G1 650 650
2 26 G1 300 950
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 130

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Prepaid Insurance ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sept 11 G1 490 490
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 140

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Account Payable - Atlas Supplies ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sept 6 G1 650
2 23 G1 500
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 210

BALANCE
CREDIT
650 1
150 2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Darlene Steffens, Capital ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sept 2 G1 3,500
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 310

BALANCE
CREDIT
3,500 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Darlene Steffens, Drawing ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sept 31 G1 500 500
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 320

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Sale ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sept 7 G1 400
2 10 G1 325
3 14 G1 550
4 21 G1 425
5 28 G1 250
6 29 G1 240
7 30 G2 350
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 410

BALANCE
CREDIT
400 1
725 2
1,275 3
1,700 4
1,950 5
2,190 6
2,540 7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Advertiesing Expense ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sept 16 G1 163 163
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 510

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Utilities Expense ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sept 7 G1 60 60
2 29 G1 55 115
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 520

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21