Beruflich Dokumente
Kultur Dokumente
1. Date Column
2. Description Column
3. Posting reference column
4. Debit Column
5. Credit Column
Date column
• It is where the date of transaction to be journalized is
DATE written.
2019
JAN.
1
• The date is very important in determining the
occurrence of the transaction. It is part of the formal
accounting.
• The year is written in small figures on the top of the
first line, first sub column.
3
• Under the date is the month of the first transaction
written on the same line.
• The specific day of the transaction is written on the
5
right sub-column of the date column. It is repeated
for every transaction on the same day.
Avelino, Caraan Jr.; Roxas, Leila L.(2012) Bookkeeping Simplified. JRU Press.
Description column
Description
Debit row
Cash • The first line of any entry must
Supplies
show the account debited.
Equipment
Melqui Darren R. Fuellas, capital • It is written on the leftmost side
Initial investment of the owner of the description column.
Taxes and licenses expense • Its corresponding debit amount
Cash is recorded under the debit
Paid business permits and taxes column, of the same line.
Accounts Receivable
Professional fee
Rendered services on account
Avelino, Caraan Jr.; Roxas, Leila L.(2012) Bookkeeping Simplified. JRU Press.
Description column
Description
Credit row
Cash • The second line must show the
Supplies
account credited.
Equipment
Melqui Darren R. Fuellas, capital • The credit account is written
Initial investment of the owner with a half-inch indention to the
right.
Taxes and licenses expense
Cash • Its corresponding credit amount
Paid business permits and taxes is recorded under the credit
column of the same line.
Accounts Receivable
Professional fee
Rendered services on account
Avelino, Caraan Jr.; Roxas, Leila L.(2012) Bookkeeping Simplified. JRU Press.
Description column
Description
Explanation row
Cash
Supplies
• A short explanation must
Equipment
follow below the line for
Melqui Darren R. Fuellas, capital credit account.
Initial investment of the owner • The explanation for the
transaction is written with full
Taxes and licenses expense
indention to the right.
Cash
Paid business permits and taxes • The explanation must fully
describe the transaction yet
Accounts Receivable in an acceptable language.
Professional fee
Rendered services on account
Avelino, Caraan Jr.; Roxas, Leila L.(2012) Bookkeeping Simplified. JRU Press.
Posting reference column
PR
Avelino, Caraan Jr.; Roxas, Leila L.(2012) Bookkeeping Simplified. JRU Press.
Debit and credit column
DEBIT CREDIT
2,000 -
2,000 -
Avelino, Caraan Jr.; Roxas, Leila L.(2012) Bookkeeping Simplified. JRU Press.
General Journal
GJ-1
Date Description PR Debit Credit
2019
1
Jan. Cash 20,000 -
Supplies 14,000 -
Equipment 18,000 -
Melqui Darren R. Fuellas, capital 52,000 -
Initial investment of the owner
Avelino, Caraan Jr.; Roxas, Leila L.(2012) Bookkeeping Simplified. JRU Press.