2. Sample records in the general journal
example 1 (case list open is the only asset investment)
.You can open a business name maintenance garage. "In magic" by the since January 2546 and trade items as follow:
2546 Jan 1 you take the cash to invest in 400 000)
2, buy equipment, repair 150 000)
.5 paid car repair, 35 000)
8 buy equipment repair, more 100 000 baht by cash only, 40 000 baht, the rest can I owe it
12. Paid advertising, garage 2 000)
15. Send the bill to the charge to repair the car from the company, laborious Insurance Co., Ltd., the 65000 baht has not received a
20 pay wage workers, 6 000)
21 been summarised from the company, laborious insurance limits the amount 30 000, respectively. The bank immediately
26. Pay payment equipment repair purchased on 8 Jan 46 all
.28 pay electric 750 baht 30 pay rent, garage 5 000 baht by check
example 2 (case list open an account the assets of more than one investment)
.Mrs. sa-aat has opening laundry name "clean จังลอน Adrian" on January 1 2546 the assets of various investment: cash, 300 000 baht. Laundry equipment, 200 000 bath Decor 100 000 baht, and car 1 cars, 400 value000 baht in January 2546 are transactions that occur as follows:
2546 Jan 2 lead bank deposits, 200 000 baht. And today buy detergent, fabric softener, money
6 000)
4, pay rent, shop 10 000 baht by check
.5 money laundry service, money is 4 500)
7. Buy washing machine more 2 machine, 10 000 baht, cash, 5 000). The rest pay the check, dated February 7 2546
.9 send bill charge laundry for the Hotel Inn, the permanent 30 000 baht has not received a
10 นางสะ อาดนำ detergent used at home is the money 100)
11. The long-term loan from the bank loan, 200 thon Co., Ltd.000 baht loan bank transfer to bank accounts of business in today
16. Hotel Inn pay fixed payment by check 26 laundry all dated January 2546
20 check is ค่าบริ, laundry 3 000)
.25 to laundry with customer money, 2 000 baht has not received a
26. Check out the permanent Hotel Inn pay on 16 Jan 46 due today. The company brought the check deposited bank
30 pay, the electricity, telephone, 3400), payroll, and 10 000%
note:Transaction date date 30 accounting and 7 is integrated (Compound Journal Entries) without items trading days that 7 is one item of trade credit more than 1 items. Transaction date and 30 even though it is 2.It can record a total for trade items on 2 because that prove that the trade is not 2 list the same trade. And as trade types.2's material purchase in the laundry, so trade items in the accounting records 2 is integrated. To separate the records individually trading by write list 2 times. Underline 2 times.Because each trade occurred on the same day!
(in the case of samples 3 list more than one account is the asset and debt investment)
.You were innocent, opening cleaning service. By cleaning the building the kingdom. The name of the shop. "Mr. cleaner." when the 1 January 2546 the cash, bank deposits 200 000 baht, 500 000 baht. Land, building 300 300 000 baht,000 bath cleaning supplies, 100 000 baht and bank loan, 500 000 baht to invest trade show in January 2546 shop Mr. cleaner The 2546
Jan2 buy supplies to clean, such as liquid scrubbing floors Windex is a credit,
40 000)
3 buying office supplies such as The paper, pencils, pens, and 3 000)
5. Paid services building cleaning, 50 reunion tower000)
6 buy office equipment, 60 000 million cash, 10 000 baht, the rest pay the check, dated January 31 2546 number, 25 000 baht. Check, dated February and 28 2546 number, 25 000)
10. Service building cleaning wood mansion is the money, 20000 baht has not received a
15 pay period, half a month first, the workers 30 000 bank
16. Pay payment by check
19 all supplies. Buy a car to use in the business 1 cars, price 500000 net pay down a check, 100 000 baht loan again 10
25 rest period. You pay check, the pure 10 000 baht. Is the tuition of the son 28
, taekwondo Pay the electricity bill 1 sky,750 baht and today pay food entertaining customers 500)
30 pay period, half a month after the workers, 30 000) through the bank account. And today was the debt from wood mansion half
.31 check payable to buy office equipment due today. They claim that the bank
example 4 (case list not an investment account first. But a new account of the period starting a business)
.You define business get rid insects of all kinds shop name. "The bugs away." since the day 14 February 2520 date 1 January 2546 which is the start of the accounting period of new business, with the balance of the account assets And liabilities are as follows.200.000 baht, bank deposits, 200 000 baht, the debtor, 50 000 baht ตั๋วเงินรับ 20 000), office supplies, 5 000 baht, วัสดุสิ้นเปลือง 10 000 baht. Pest control equipment 50 000), office equipment, 30 0000 baht, creditors, 60 000 per 30 notes payable, bank loan, 200 000 baht.000%
in January 2546 have trade items of insects escaping: shop 2546
Jan 2 pay rent, office, 10 000)
7 get debt from debtors, 10 000)
10. Paid services, termites 6 000)
.12 put old newspapers business to sell money 300)
15. Send the bill to get rid of ants charge to the company and home house, Co., Ltd. is the money, 120 000 baht in cash 20,000 baht. Check dated 15 February 2546, number of 50000 per customer of the first
17 lead bank deposits, 30 000)
18. Buy the bonds of authority, were 50 000 baht to invest
21 paid advertising, shops 3 000)
26.
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