Example of closing journal entries.Full description
Flash Cards to be printed on a double sided printer.
Full description
Examples of Journal Entries for Receivables.Full description
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Accounts Payable Journal EntriesFull description
A flow Chart for Accounting Transactions.
Examples of Closing Journal Entries for a Sole Proprietorship or a PartnershipFull description
Advanced Accounting
Examples of Journal Entries for Reporting and Analyzing Stockholders' Equity.Full description
Examples of Journal Entries for Reporting and Analyzing Stockholders' Equity.Full description
Notes by Vasco da Gama of Historical importance
Journal Entries for the Perpetual Inventory MethodFull description
Examples of journal entries for long lived assets.
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Adjusting Entries
Journal entries for Loss of Goods on ConsignmentFull description
For Accounting people
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teknikFull description
Basic Everyday Journal Entries — (a (a Sole Proprietorship or a Partnership)
Journal Entry Account Titles Debit Credit
Description Cash Investment by owner in the company The owner ’s ’s withdrawal of money of money from the company for personal use. Purchase of a long-lived asset (I.e. Land, Buildings, Equipment, furniture, or fixtures) for cash payment Purchase of a long-lived asset (I.e. Land, Buildings, Equipment, furniture, or fixtures) for cash down payment and paying the balance with credit.
XXX Owner’s Name, Capital
Owner’s Name, Withdrawals
Equipment
Equipment
Prepaid Rent
MJC Revised 5/2012
XXX XXX XXX
The purchase and advance payment of an asset that will be used up within a year’s period of time when paying on credit (I.e. Prepaid Rent, Prepaid Insurance, Prepaid Adverting, and supplies).
Providing the service or sales that the company is in the business to perform for cash.
XXX
Accounts Payable
Prepaid Insurance
Advance payment from a customer for services or sales to be performed at a future date.
XXX
Cash
The purchase and advance payment of an asset that will be used up within a year’s period period of time when paying cash (I.e. Prepaid Rent, Prepaid Insurance, Prepaid Adverting, and supplies).
Borrowing money from a bank for less than one year to provide capital Notes Payable is used for loans of longer than one year.
XXX
Cash
Equipment
Payment of an everyday expense (I.e. utilities, rent or salaries) when paying on credit.
XXX
Cash
Purchase of a long-lived asset (I.e. Land, Buildings, Equipment, furniture, or fixtures) for credit only.
Payment of an everyday expense ex pense (I.e. utilities, rent or salaries) when paying with cash.
XXX
XXX
Accounts Payable
XXX XXX
Cash
XXX
Accounts Payable
XXX XXX
Accounts Payable XXX Rent Expense
XXX
Cash Salaries Expense
XXX XXX
Salaries Payable Cash
XXX XXX
Accounts Payable Cash
XXX XXX
Unearned Fees Earned Cash
XXX XXX
Fees Earned
XXX
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Basic Everyday Journal Entries — (a Sole Proprietorship or a Partnership)
Description Providing the service or sale that the compa ny is in the business to perform on credit. Payment of cash on Account where the item was record as charged on credit at an earlier date. Received cash from a customer who had been billed at an earlier date.
