Chapter 4
The Accounting Cycle: Journals and Ledgers
101
b) General Ledger
GENERAL LEDGER
Account: Cash
GL. No. 101
Date
Description
PR DR CR Balance
Account: Accounts Receivable
GL. No. 105
Date
Description
PR DR CR Balance
Account: Prepaid Insurance
GL. No. 110
Date
Description
PR DR CR Balance
Account: Equipment
GL. No. 120
Date
Description
PR DR CR Balance
Account: Accounts Payable
GL. No. 200
Date
Description
PR DR
CR Balance
Account: Unearned Revenue
GL. No. 210
Date
Description
PR DR CR Balance
