AP 11-3 Meridian Industries

GENERAL JOURNAL
For the month ended 31/12/2018 PAGE 12
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DOC.POST. GENERAL
DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2018

1 Dec 15 Dividend M260 28,800.00 1

2 Dividend Payable 28,800.00 2
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Application Problem 11-3 p. 339
Meridian Industries
CASH PAYMENTS JOURNAL
For the month ended 31/1/2019
CK. POST. GENERAL
ACCOUNT TITLE
DATE NO. REF. DEBIT CREDIT
2018
1 Jan 15 Dividend Payable C954 28,000 00
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ACCOUNTS PAY. PURCHASES. CASH

DEBIT DISCOUNT CR. CREDIT

28,000 00 1
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