Chart of Accounts

Yummy Mama
Balance Sheet Accounts Income Statement Accounts

(100) ASSETS (400) REVENUE

110 Cash 410 Sales
120 Supplies Instant Noodles
130 Supplies Soft Drink (500) EXPENSES
510 Cash Short and Over
(200) LIABILITIES 520 Miscellaneous Expense
530 Supplies Instant Noodles Expense
(300) OWNER'S EQUITY 540 Supplies Soft Drink Expense
310 DD, Capital
320 Ming, Capital
330 Mook, Capital
340 Pooh, Capital
350 DD, Drawing
360 Ming, Drawing
370 Mook, Drawing
380 Pooh, Drawing
390 Income Summary
 Yummy Mama
General Journal
For the month ended 31st December 2018 PAGE 1
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DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2018

1 Dec 2 Cash S1 200 1

2 DD, Capital 200 2
3 Cash S1 200 3
4 Ming, Capital 200 4
5 Cash S1 200 5
6 Mook, Capital 200 6
7 Cash S1 200 7
8 Pooh, Capital 200 8
9 Supplies - Instant Noodles R1 496 9
10 Cash 496 10
11 Supplies - Soft Drink R1 277 11
12 Cash 277 12
13 Dec 4 Cash S1 660 13
14 Sales - Instant Noodles 660 14
15 Cash S1 540 15
16 Sales - Soft Drinks 540 16
17 DD, Drawing S1 300 17
18 Cash 300 18
19 Ming, Drawing S1 300 19
20 Cash 300 20
21 Mook, Drawing S1 300 21
22 Cash 300 22
23 Pooh, Drawing S1 327 23
24 Cash 327 24
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