General Ledger

Account Name : Cash Account Number: 111

Date Items F Debit Date Items F Credit

April 1 Cash 5 5 0 0 0 0 - April 1 Cash 2 2 0 9 0 0 -
April 3 Cash 5 0 4 5 0 - April 2 Cash 1 2 0 0 0 -
April 9 Cash 1 0 5 0 0 0 - April 5 Cash 1 8 0 0 -
April 12 Cash 5 3 5 0 0 - April 15 Cash 3 0 0 0 0 -
April 20 Cash 1 1 4 2 2 5 - April 16 Cash 5 9 0 0 -
April 22 Cash 1 4 4 2 5 6 - April 25 Cash 2 5 0 0 0 -
April 28 Cash 1 2 0 0 - April 26 Cash 2 4 9 0 0 -
April 29 Cash 2 5 0 -
April 30 Cash 3 1 9 0 0 -

Account Name: Accounts Receivable Account Number: 112

Date Items F Debit Date Items F Credit

April 17 Accounts 1 4 7 2 0 0 - April 22 Accounts 1 4 7 2 0 0 -
Receivable Receivable
April 25 Accounts 6 9 6 0 0 -
Receivable
Account Name: Merchandise Inventory Account Number: 113

Date Items F Debit Date Items F Credit

April 3 Merchandise 2 5 1 2 0 -
Inventory
April 9 Merchandise 5 2 5 0 0 -
Inventory
April 12 Merchandise 2 5 7 5 0 -
Inventory
April 17 Merchandise 7 3 6 0 0 -
Inventory
April 20 Merchandise 5 8 9 0 0 -
Inventory
April 25 Merchandise 3 4 1 0 0 -
Inventory

Account Name: Transportation Equipment Account Number: 121

Date Items F Debit Date Items F Credit

April 19 Transportation 1 5 0 0 0 0 -
Equipment

Account Name: Accounts Payable Account Number: 211

Date Items F Debit Date Items F Credit

April 10 Accounts 3 7 3 7 5 -
Payable
April 19 Accounts 1 5 0 0 0 0 -
Payable
Account Name : Mr. Wansa, Capital Account Number: 311

Date Items F Debit Date Items F Credit

April 1 Mr. Wansa, 5 5 0 0 0 0 -
Capital

Account Name: Mr.Wansa, Drawings Account Number: 312

Date Items F Debit Date Items F Credit

Apr 25 : Mr.Wansa, 2 5 0 0 0 -
Drawings

Account Name: Sales Account Number: 411

Date Items F Debit Date Items F Credit

Apr 3 Sales 5 0 4 5 0 -
Apr 9 Sales 1 0 5 0 0 0 -
Apr 12 Sales 5 3 5 0 0 -
Apr 17 Sales 1 4 7 2 0 0 -
Apr 20 Sales 1 1 4 2 2 5 -
Apr 25 Sales 6 9 6 0 0 -

Account Name: Sales Discount Account Number: 412

Date Items F Debit Date Items F Credit

Apr 22 Sales Discount 2 9 4 4 -
Account Name: Sales Returns and Allowances Account Number: 413

Date Items F Debit Date Items F Credit

Apr 29 Sales Returns 2 5 0 -
and
Allowances

Account Name : Cost of Goods Sold Account Number: 414

Date Items F Debit Date Items F Credit

Apr 3 Cost of Goods 2 5 1 2 0 -
Sold
Apr 9 Cost of Goods 5 2 5 0 0 -
Sold
Apr 12 Cost of Goods 2 5 7 5 0 -
Sold
Apr 17 Cost of Goods 7 3 6 0 0 -
Sold
Apr 20 Cost of Goods 5 8 9 0 0 -
Sold
Apr 25 Cost of Goods 3 4 1 0 0 -
Sold

Account Name: Purchase Account Number: 511

Date Items F Debit Date Items F Credit

Apr 1 Purchase 2 2 0 9 0 0 -
Apr 10 Purchase 3 7 3 7 5 -
Apr 26 Purchase 2 4 9 0 0 -
Account Name : Purchase Returns and Allowances Account Number: 512

Date Items F Debit Date Items F Credit

Apr 28 Purchase 1 2 0 0 -
Returns and
Allowances

Account Name : Salaries Expense Account Number: 611

Date Items F Debit Date Items F Credit

Apr 15 Salaries Expense 3 0 0 0 0 -
Apr 30 Salaries Expense 3 0 0 0 0 -

Account Name : Rent Expense Account Number: 612

Date Items F Debit Date Items F Credit

Apr 2 Rent Expense 1 2 0 0 0 -

Account Name : Tax and License Account Number: 613

Date Items F Debit Date Items F Credit

Apr 5 Tax and License 1 8 0 0 -

Account Name : Gasoline Expense Account Number: 614

Date Items F Debit Date Items F Credit

Apr 30 Gasoline 1 4 0 0 -
Expense
Account Name : Utilities Expense Account Number: 615

Date Items F Debit Date Items F Credit

Apr 15 Utilities Expense 5 9 0 0 -

Account Name : Representation Expense Account Number: 616

Date Items F Debit Date Items F Credit

Apr 30 Representation 2 0 0 -
Expense

Account Name : Advertising Expense Account Number: 617

Date Items F Debit Date Items F Credit

Apr 30 Advertising 3 0 0 -
Expense