Key Accounting Principles Volume 1, 4th Edition - Textbook - page 392

Appendix I Review Exercise Solutions
392
b) General Ledger
GENERAL LEDGER
Account: Cash GL. No. 101
Date Description PR DR CR Balance
2016
Jun 1 Opening Balance 4,200 DR
Jun 1 J1 900 3,300 DR
Jun 3 J1 1,200 2,100 DR
Jun 6 J1 2,100 4,200 DR
Jun 13 J1 3,000 7,200 DR
Jun 16 J1 300 7,500 DR
Jun 23 J1 950 6,550 DR
Jun 30 J1 1,000 5,550 DR
Account: Accounts Receivable GL. No. 105
Date Description PR DR CR Balance
2016
Jun 1 Opening Balance 3,100 DR
Jun 18 J1 1,500 4,600 DR
Account: Prepaid Insurance GL. No. 110
Date Description PR DR CR Balance
2016
Jun 1 Opening Balance 0 DR
Jun 3 J1 1,200 1,200 DR
Account: Equipment GL. No. 120
Date Description PR DR CR Balance
2016
Jun 1 Opening Balance 6,000 DR
Account: Accounts Payable GL. No. 200
Date Description PR DR CR Balance
2016
Jun 1 Opening Balance 2,300 CR
Jun 11 J1 450 2,750 CR
Account: Unearned Revenue GL. No. 210
Date Description PR DR CR Balance
2016
Jun 1 Opening Balance 600 CR
Jun 16 J1 300 900 CR