GENERAL LEDGER

Account Name:
Account Number:
DATE
Jan
1
May
3
10

CASH
`001
PARTICULARS
Beg. Bal.

15

POST REF.

DEBIT

GJ1
GJ3

CREDIT

0
500,000.00
20,000.00

GJ4

BALANCE
-

20,000.00

500,000.00
520,000.00
500,000.00

GENERAL LEDGER
Account Name:
Account Number:
DATE
Jan
1
May

ACCOUNTS RECEIVABLE
`002
PARTICULARS
Beg. Bal.

25

POST REF.

DEBIT
-

CREDIT
0

GJ5

BALANCE
-

5,000.00

5,000.00

GENERAL LEDGER
Account Name:
Account Number:
DATE
Jan
1
May

SUPPLIES
`003
PARTICULARS
Beg. Bal.

POST REF.

DEBIT
-

CREDIT
0

GJ2

BALANCE
-

2,000.00

2,000.00

GENERAL LEDGER
Account Name:
Account Number:
DATE
Jan
1

ACCOUNTS PAYABLE
`004
PARTICULARS
Beg. Bal.

POST REF.

DEBIT
-

CREDIT
0

BALANCE
-

May

Account Name:
Account Number:
DATE
Jan
1

GJ2

SERVICE INCOME
`005
PARTICULARS
Beg. Bal.

POST REF.

2,000.00

DEBIT
-

CREDIT
0

(2,000.00)

BALANCE
-

May

10

GJ3

20,000.00

(20,000.00)

May

25

GJ5

5,000.00

(25,000.00)

Account Name:
Account Number:
DATE
Jan
1
May

Account Name:
Account Number:
DATE
Jan
1
May

CAPITAL
`006
PARTICULARS
Beg. Bal.

15

POST REF.

DEBIT
-

CREDIT
0

GJ1
DRAWINGS
`007
PARTICULARS
Beg. Bal.

POST REF.
GJ4

500,000.00

DEBIT
-

BALANCE

CREDIT
0

20,000.00

(500,000.00)

BALANCE
-

20,000.00