GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM POST

REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM POST

REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Cash 1110

Petty Cash 1120

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Accounts Receivable 1130

Merchandise Inventory 1140

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Office Supplies 1150

Store Supplies 1160

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Prepaid Insurance 1170

A Children's Haven, Inc. 2110

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Accounts Payable 2115

Costco Wholesalers, Inc. 2120

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Employee Income Tax Payable 2125

FICA Tax Payable 2130

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Health Insurance Premiums Payable 2135

Jamison Booksters, Inc. 2140

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Sales Tax Payable 2145

Toys for Less, Inc. 215 0

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Unemployment Tax Payable/Federal 2155

Unemployment Tax Payable/State 2160

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

United Way Donations Payable 2165

U.S. Savings Bonds Payable 2170

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Joan Caldwell, Capital 3110

Joan Caldwell, Drawing 3120

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Stacey Hall, Capital 3130

Stacey Hall, Drawing 3140

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Income Summary 3150

Sales 4100

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Purchases 5100

Advertising Expense 6110

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Credit Card Fee Expense 6120

Insurance Expense 6130

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Miscellaneous Expense 6140

Payroll Tax Expense 6150

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Rent Expense 6160

Salary Expense 6170

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Supplies Expense / Office 6180

Supplies Expense / Store 6185

GENERAL LEDGER

ACCOUNT ACCOUNT NO.

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE DEBIT CREDIT

Utilities Expense 6190