general journal

date transcation explanation debit credit

1/5/2019 comes in takes away
inc exp inc rev
cash 500000
o.e 250000
partners equity 250000
5/5/2019 advance rent 50000
50000
cash paid in advance for rent
6/5/2019 electrification 20000
cash 20000
cash paid for elecrifiication
8/5/2019 decoration 50000
cash 50000
cash paid for decortion
10/5/2019 furniture 110000
cash 50000
acount payable 60000
purchased funiture partial cash patial by credit

14/5/2019 refrigerators 25000

coffee machine 10000
juicer 5000
CCTV Camera 10000
A/C 50000
purchased machines in cash 100000
19/5/2019 supplies 30000
cash 30000
purchased supplies in cash
20/5/2019 computer 20000
generator 40000
cash 60000
paid for computer and genrator on cash
22/5/2019 Marketing expence 10000
cash 10000
paid marketing expence
30/5/2019 coffee bean and fruits 30000
cash 960000 30000
total 960000
juice and café date
generator 40000 20 cash in hand 450000
decoration 50000 8 cash in hand 50000
supplies 30000 19
rent/advance 50000 5/5/2019
machine 100000 14
coffee beans and fruits 30000 30
computer 20000 20
furniture 100000 10
mkting 10000 22
electrification 20000 6/5/2019

1st july

operations

customer dealing/services reenue 80000

inventory storge(vendor mgt) 30000
supplies usage 10000
employees salary(4*8000) 32000
quality cost and control 5000
maintenance
utilities 20000
 dt ct
cash
revenue
 dt ct
cash 80000
revenue 80000
revenue earned through cash
COGS 30000
fruits and coffee beans 30000
inventory consumed and goods sold
salary expense 32000
cash 32000
cash used for salary
maintenance expense 5000
cash 5000
cash used for maintenance
date account debit
2-Jan prepaid rent 36000
cash
cash used for rent expense
3-Jan equipment 80000
cash
notes payable
purchased eqipment on cash and incurred notes payable
4-Jan office supplies 17600
accounts payable
purchased supplies on credit
13-Jan cash 17600
customer services
received cash by rendering services
13-Jan accounts payable 17600
cash
used cash to pay accounts payable 19100
14-Jan salary expense
cash
used cash to pay salaries
18-Jan cash 32900
accountsrecievable 21200
customer services
received half cash by rendering services and half will be received later
23-Jan cash 15300
account reciavble
received remaining cash from customers for the services they used
25-Jan cash 4000
advance payment
26-Jan office supplies 5200
accounts payable
28-Jan wages expense 19100
cash
cash used to pay wages
31-Jan dividends 5000
cash
cash used to pay dividends
31-Jan electricity expense 2470
accounts payable
inccured liabilty to pay bill
31-Jan telephone bill 1494
accounts payable
incurred liability to pay bill
31-Jan miscellinous expense 3470
cash
cash used to pay miscelleneous expenses
credit

36000

60000
20000

17600

17600

17600

19100

54100

15300

4000

5200

19100

5000

2470

1494

3470