Appendix E – Accounting with Special Journals
Problem E-2A (Continued)
General Ledger—continued
Accounts Payable
Acct. No. 201
Date
Explanation
PR
Debit
Credit
Balance
Apr. 6
G3
80
(80)
23
G3
750
(830)
30
P3
53,860
53,030
30
D3
27,300
25,730
Long-Term Notes Payable
Acct. No. 251
Date
Explanation
PR
Debit
Credit
Balance
Mar. 31
110,000
Common Stock
Acct. No. 307
Date
Explanation
PR
Debit
Credit
Balance
Mar. 31
20,000
Acct. No. 318
Date
Explanation
PR
Debit
Credit
Balance
Mar. 31
80,000
Acct. No. 621
Date
Explanation
PR
Debit
Credit
Balance
Apr. 16
D3
10,750
10,750
30
D3
10,750
21,500
Date
Explanation
PR
Debit
Credit
Balance
Apr. 4
D3
899
Date
Explanation
PR
Debit
Credit
Balance
Apr. 3
P3
G3
80
Date
Explanation
PR
Debit
Credit
Balance
Apr. 17
P3
13,750
13,750
23
G3
750
13,000
Appendix E – Accounting with Special Journals
Problem E- 4AA (Continued)
Parts 2 and 3
GENERAL LEDGER
Cash
Acct. No. 101
Date
Explanation
PR
Debit
Credit
Balance
Mar. 31
85,000
Apr. 30
R3
213,863
298,863
Date
Explanation
PR
Debit
Credit
Balance
37,470
R3
Date
Explanation
PR
Debit
Credit
Balance
Mar. 31
125,000
Long-Term Notes Payable
Acct. No. 251
Date
Explanation
PR
Debit
Credit
Balance
Mar. 31
110,000
R3
170,000
Acct. No. 307
Date
Explanation
PR
Debit
Credit
Balance
Mar. 31
20,000
Acct. No. 318
Date
Explanation
PR
Debit
Credit
Balance
Mar. 31
80,000
Acct. No. 413
Date
Explanation
PR
Debit
Credit
Balance
R3
164,285
Acct. No. 415
Date
Explanation
PR
Debit
Credit
Balance
R3