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Copyright © 2016 Pearson Education, Inc.
5-61
MINI PRACTICE SET
SOUSA REALTY
(1)
SOUSA REALTY
GENERAL JOURNAL
PAGE 1
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Sept.
1
Cash
111
12
0
0
0
00
Office Equipment
121
5
0
0
0
00
James Sousa, Capital
311
17
0
0
0
00
Owner Investment
1
Prepaid Rent
114
1
0
0
0
00
Cash
111
1
0
0
0
00
Rent Paid in Advance
1
Automobile
123
19
0
0
0
00
Accounts Payable
211
19
0
0
0
00
Auto Purchased on Account
4
Office Supplies
115
6
0
0
00
Cash
111
6
0
0
00
Supplies Purchased for Cash
5
Office Supplies
115
2
5
0
00
Accounts Payable
211
2
5
0
00
Supplies Purchased on Account
6
Cash
111
11
0
0
0
00
Commissions Earned
411
11
0
0
0
00
Cash Fees
8
Gas Expense
513
4
5
00
Cash
111
4
5
00
Paid Gas Bill
15
Salaries Expense
512
3
0
0
00
Cash
111
3
0
0
00
Paid Salaries
MINI PRACTICE SET
SOUSA REALTY
SOUSA REALTY
GENERAL JOURNAL
PACE 2
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Sept.
17
Accounts Receivable
112
10
0
0
0
00
Commissions Earned
411
10
0
0
0
00
Fees Earned on Account
20
James Sousa, Withdrawals
312
4
0
0
0
00
Cash
111
4
0
0
0
00
Owner Withdrawal
21
Cash
111
7
0
0
0
00
Commissions Earned
411
7
0
0
0
00
Cash Fees
22
Gas Expense
513
8
0
00
Cash
111
8
0
00
Paid Gas Bill
24
Repairs Expense
514
8
0
0
00
Cash
111
8
0
0
00
Cash Repairs
30
Salaries Expense
512
3
0
0
00
Cash
111
3
0
0
00
Paid Salaries
30
Telephone Expense
515
3
3
0
00
Cash
111
3
3
0
00
Paid Telephone Bill
30
Advertising Expense
516
9
0
0
00
Accounts Payable
211
9
0
0
00
Advertising Bill Received
MINI PRACTICE SET
SOUSA REALTY
SOUSA REALTY
GENERAL JOURNAL
PAGE 3
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Adjusting Entries
Sept.
30
Rent Expense
511
2
0
0
00
Prepaid Rent
114
2
0
0
00
30
Office Supplies Expense
517
7
5
0
00
Office Supplies
115
7
5
0
00
30
Depreciation Expense, Office Equip.
518
1
6
0
00
Accumulated Depreciation, Office
Equip.
122
1
6
0
00
30
Depreciation Expense, Auto
519
2
1
0
00
Accumulated Depreciation, Auto
124
2
1
0
00
Closing Entries
30
Commissions Earned
411
28
0
0
0
00
Income Summary
313
28
0
0
0
00
30
Income Summary
313
4
0
7
5
00
Salaries Expense
512
6
0
0
00
Gas Expense
513
1
2
5
00
Repairs Expense
514
8
0
0
00
Telephone Expense
515
3
3
0
00
Advertising Expense
516
9
0
0
00
Rent Expense
511
2
0
0
00
Office Supplies Expense
517
7
5
0
00
Depreciation Expense, Office
Equipment
518
1
6
0
00
Depreciation Expense, Auto
519
2
1
0
00
30
Income Summary
313
23
9
2
5
00
James Sousa, Capital
311
23
9
2
5
00
30
James Sousa, Capital
311
4
0
0
0
00
James Sousa, Withdrawals
312
4
0
0
0
00
MINI PRACTICE SET
SOUSA REALTY
SOUSA REALTY
GENERAL JOURNAL
PAGE 4
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Oct.
1
Office Supplies
115
8
5
0
00
Accounts Payable
211
8
5
0
00
Supplies Purchased on Account
2
Accounts Payable
211
9
0
0
00
Cash
111
9
0
0
00
Paid Advertising Bill
3
Cash
111
7
3
0
0
00
Commissions Earned
411
7
3
0
0
00
Cash Fees
6
Gas Expense
513
2
9
00
Cash
111
2
9
00
Paid Gas Bill
8
Cash
111
10
0
0
0
00
Accounts Receivable
112
10
0
0
0
00
Collected Fees on Account
12
Miscellaneous Expense
524
5
3
0
00
Cash
111
5
3
0
00
Paid for Realtors' Workshop
15
Salaries Expense
512
3
0
0
00
Cash
111
3
0
0
00
Paid Salaries
17
Accounts Receivable
112
2
9
0
0
00
Commissions Earned
411
2
9
0
0
00
Fees Earned on Account
18
Cash
111
4
5
0
0
00
Commissions Earned
411
4
5
0
0
00
Cash Fees
MINI PRACTICE SET
SOUSA REALTY
SOUSA REALTY
GENERAL JOURNAL
PAGE 5
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Oct.
22
Miscellaneous Expense
524
6
5
00
Cash
111
6
5
00
Sponsor Charity Event
24
Repairs Expense
514
6
2
0
00
Cash
111
6
2
0
00
Cash Repairs
28
James Sousa, Withdrawals
312
2
2
0
0
00
Cash
111
2
2
0
0
00
Owner Withdrawal
30
Salaries Expense
512
3
0
0
00
Cash
111
3
0
0
00
Paid Salaries
30
Telephone Expense
515
4
8
0
00
Cash
111
4
8
0
00
Paid Telephone Bill
30
Advertising Expense
516
1
3
0
0
00
Accounts Payable
211
1
3
0
0
00
Advertising Bill Received
MINI PRACTICE SET
SOUSA REALTY SOUSA REALTY
GENERAL JOURNAL
PAGE 6
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Adjusting Entries
Oct.
31
Rent Expense
511
2
0
0
00
Prepaid Rent
114
2
0
0
00
31
Office Supplies Expense
517
8
2
0
00
Office Supplies
115
8
2
0
00
31
Depreciation Expense, Office Equip.
518
1
6
0
00
Accumulated Depreciation, Office
Equip.
122
1
6
0
00
31
Depreciation Expense, Auto
519
2
1
0
00
Accumulated Depreciation, Auto
124
2
1
0
00
Closing Entries
31
Commissions Earned
411
14
7
0
0
00
Income Summary
313
14
7
0
0
00
31
Income Summary
313
5
0
1
4
00
Salaries Expense
512
6
0
0
00
Gas Expense
513
2
9
00
Repairs Expense
514
6
2
0
00
Telephone Expense
515
4
8
0
00
Advertising Expense
516
1
3
0
0
00
Rent Expense
511
2
0
0
00
Office Supplies Expense
517
8
2
0
00
Depreciation Expense, Office
Equipment
518
1
6
0
00
Depreciation Expense, Auto
519
2
1
0
00
Miscellaneous Expense
524
5
9
5
00
31
Income Summary
313
9
6
8
6
00
James Sousa, Capital
311
9
6
8
6
00
31
James Sousa, Capital
311
2
2
0
0
00
James Sousa, Withdrawals
312
2
2
0
0
00
MINI PRACTICE SET
SOUSA REALTY
CASH
ACCOUNT NO. 111
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
1
GJ1
12
0
0
0
00
12
0
0
0
00
1
GJ1
1
0
0
0
00
11
0
0
0
00
4
GJ1
6
0
0
00
10
4
0
0
00
6
GJ1
11
0
0
0
00
21
4
0
0
00
8
GJ1
4
5
00
21
3
5
5
00
15
GJ1
3
0
0
00
21
0
5
5
00
20
GJ2
4
0
0
0
00
17
0
5
5
00
21
GJ2
7
0
0
0
00
24
0
5
5
00
22
GJ2
8
0
00
23
9
7
5
00
24
GJ2
8
0
0
00
23
1
7
5
00
30
GJ2
3
0
0
00
22
8
7
5
00
30
GJ2
3
3
0
00
22
5
4
5
00
Oct.
2
GJ4
9
0
0
00
21
6
4
5
00
3
GJ4
7
3
0
0
00
28
9
4
5
00
6
GJ4
2
9
00
28
9
1
6
00
8
GJ4
10
0
0
0
00
38
9
1
6
00
12
GJ4
5
3
0
00
38
3
8
6
00
15
GJ4
3
0
0
00
38
0
8
6
00
18
GJ4
4
5
0
0
00
42
5
8
6
00
22
GJ5
6
5
00
42
5
2
1
00
24
GJ5
6
2
0
00
41
9
0
1
00
28
GJ5
2
2
0
0
00
39
7
0
1
00
30
GJ5
3
0
0
00
39
4
0
1
00
30
GJ5
4
8
0
00
38
9
2
1
00
MINI PRACTICE SET
SOUSA REALTY
ACCOUNTS RECEIVABLE
ACCOUNT NO. 112
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
17
GJ2
10
0
0
0
00
10
0
0
0
00
Oct.
8
GJ4
10
0
0
0
00
17
GJ4
2
9
0
0
00
2
9
0
0
00
MINI PRACTICE SET
SOUSA REALTY
ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT ACCOUNT NO. 122
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
30
Adjusting
GJ3
1
6
0
00
1
6
0
00
Oct.
31
Adjusting
GJ6
1
6
0
00
3
2
0
00
AUTOMOBILE
ACCOUNT NO. 123
Date
201X
Explanation
Pos
t
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
1
GJ1
19
0
0
0
00
19
0
0
0
00
ACCUMULATED DEPRECIATION, AUTOMOBILE ACCOUNT NO. 124
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
30
Adjusting
GJ3
2
1
0
00
2
1
0
00
Oct.
31
Adjusting
GJ6
2
1
0
00
4
2
0
00
ACCOUNTS PAYABLE
ACCOUNT NO. 211
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
1
GJ1
19
0
0
0
00
19
0
0
0
00
5
GJ1
2
5
0
00
19
2
5
0
00
30
GJ2
9
0
0
00
20
1
5
0
00
Oct.
1
GJ4
8
5
0
00
21
0
0
0
00
2
GJ4
9
0
0
00
20
1
0
0
00
30
GJ5
1
3
0
0
00
21
4
0
0
00
SALARIES PAYABLE
ACCOUNT NO. 212
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
MINI PRACTICE SET
SOUSA REALTY
JAMES SOUSA, CAPITAL
ACCOUNT NO. 311
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
1
GJ1
17
0
0
0
00
17
0
0
0
00
30
Closing
GJ3
23
9
2
5
00
40
9
2
5
00
30
Closing
GJ3
4
0
0
0
00
36
9
2
5
00
Oct.
31
Closing
GJ6
9
6
8
6
00
46
6
1
1
00
31
Closing
GJ6
2
2
0
0
00
44
4
1
1
00
JAMES SOUSA, WITHDRAWALS
ACCOUNT NO. 312
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
20
GJ2
4
0
0
0
00
4
0
0
0
00
30
Closing
GJ3
4
0
0
0
00
Oct.
28
GJ5
2
2
0
0
00
2
2
0
0
00
31
Closing
GJ6
2
2
0
0
00
INCOME SUMMARY
ACCOUNT NO. 313
Date
201X
Explanation
Pos
t
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
30
Closing
GJ3
28
0
0
0
00
28
0
0
0
00
30
Closing
Expenses
GJ3
4
0
7
5
00
23
9
2
5
00
30
Closing Sum.
GJ3
23
9
2
5
00
Oct.
31
Closing
GJ6
14
7
0
0
00
14
7
0
0
00
31
Closing
GJ6
5
0
1
4
00
9
6
8
6
00
31
Closing Sum.
GJ6
9
6
8
6
00
