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Presentation/PPT
27/08/2022
Journalize the following transactions in the general journal
using the following blank form (make as many copies
as needed). When making journal entries, each individual
journal entry’s debits should equal its credits. (The
amount for a journal entry can be incorrect or the entry
can be incorrect. However, the debits still have to equal
the credits even though the entry is incorrect. If the journal
entry is incorrect, it can be corrected later when
making adjusting/correcting journal entries. For example,
if the amount is supposed to be $1,100, and for
some reason the amount of $1,010 is recorded, this is
acceptable—although incorrect, it can be corrected later.)
The total of the debits must always equal the total of the
credits for each journal entry—always. This is a fundamental
GAAP that cannot be violated.
a. On January 1, 2015, a payment in cash for $12,000
is made for prepaying rent for the entire year 2015.
b. On January 4, 2015, accounting services are
performed and payment is received in cash for
the amount of $1,900.
c. On January 9, 2015, a payment in cash for
advertising is made in the amount of $850.
d. On January 10, 2015, office supplies are purchased
in the amount of $75 with cash.
e. On January 14, 2015, accounting services are
performed and payment is received in cash for
the amount of $2,725.
f. On January 20, 2015, the telephone bill for the
amount of $660 is received and paid with cash.
g. On January 20, 2015, the utilities bill for $2,925 is
received. The bill won’t be paid until it is due on
February 15, 2015.
h. On January 27, 2015, accounting services are
performed on account in the amount of $3,750.
i. On January 28, 2015, a payment in cash for $1,500
is made for a bill from an advertising agency
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