GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM POST
REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM POST
REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Cash 1110
Petty Cash 1120
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Accounts Receivable 1130
Merchandise Inventory 1140
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Office Supplies 1150
Store Supplies 1160
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Prepaid Insurance 1170
A Children's Haven, Inc. 2110
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Accounts Payable 2115
Costco Wholesalers, Inc. 2120
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Employee Income Tax Payable 2125
FICA Tax Payable 2130
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Health Insurance Premiums Payable 2135
Jamison Booksters, Inc. 2140
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Sales Tax Payable 2145
Toys for Less, Inc. 215 0
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Unemployment Tax Payable/Federal 2155
Unemployment Tax Payable/State 2160
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
United Way Donations Payable 2165
U.S. Savings Bonds Payable 2170
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Joan Caldwell, Capital 3110
Joan Caldwell, Drawing 3120
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Stacey Hall, Capital 3130
Stacey Hall, Drawing 3140
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Income Summary 3150
Sales 4100
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Purchases 5100
Advertising Expense 6110
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Credit Card Fee Expense 6120
Insurance Expense 6130
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Miscellaneous Expense 6140
Payroll Tax Expense 6150
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Rent Expense 6160
Salary Expense 6170
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Supplies Expense / Office 6180
Supplies Expense / Store 6185
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE
ITEM
POST REF.
DEBIT
CREDIT
BALANCE DEBIT CREDIT
Utilities Expense 6190
