Key Accounting Principles Volume 1, 4th Edition - Textbook - page 101

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
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