Trans # Type Date Num Adj Name Memo Account Debit Credit
39 Invoice 01/01/2018 15 Lee, Kwan 1200 ꞏ Accounts Receivable 118.64
Lee, Kwan Belts 4013 ꞏ Accessories Sales 29.95
Lee, Kwan Belts 1120 ꞏ Inventory Asset 18.75
Lee, Kwan Belts 5000 ꞏ Cost of Goods Sold 18.75
167.39 167.39
40 Payment 01/01/2018 3305 Douglas, Megan 1499 ꞏ Undeposited Funds 325.00
Douglas, Megan 1200 ꞏ Accounts Receivable 325.00
325.00 325.00
42 Inventory Adjust 01/01/2018 Women-Dress Opening balance 3100 ꞏ Your Last Name & Jones, Capital 750.00
Women-Dress Opening balance 1120 ꞏ Inventory Asset 750.00
San Luis Obispo Rec Center Men’s Pants and Shorts 1120 ꞏ Inventory Asset 75.00
San Luis Obispo Rec Center Men’s Pants and Shorts 5000 ꞏ Cost of Goods Sold 75.00
Your Name’s California Casual
Journal
January 2018
Trans # Type Date Num Adj Name Memo Account Debit Credit
46 Credit Memo 01/03/2018 18 Marquez, Luis 1200 ꞏ Accounts Receivable 53.95
Marquez, Luis Belts 4013 ꞏ Accessories Sales 49.95
Marquez, Luis Belts 1120 ꞏ Inventory Asset 18.75
48 Sales Receipt 01/03/2018 27 Cash Custome
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1499 ꞏ Undeposited Funds 21.55
Cash Custome
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Ties and Scarves 4013 ꞏ Accessories Sales 19.95
Cash Custome
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Ties and Scarves 1120 ꞏ Inventory Asset 12.00
Cash Custome
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Ties and Scarves 5000 ꞏ Cost of Goods Sold 12.00
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 1.60
33.55 33.55
51 Payment 01/03/2018 81502 Mills, Calvin 1499 ꞏ Undeposited Funds 750.00
Mills, Calvin 1200 ꞏ Accounts Receivable 750.00
750.00 750.00
Your Name’s California Casual
Journal
January 2018
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Trans # Type Date Num Adj Name Memo Account Debit Credit
54 Deposit 01/05/2018 Deposit 1100 ꞏ Checking 3,023.30
Cash Custome
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Deposit 1499 ꞏ Undeposited Funds 21.55
Douglas, Megan Deposit 1499 ꞏ Undeposited Funds 325.00
55 Credit Memo 01/07/2018 20 Ross, Evan 1200 ꞏ Accounts Receivable 43.15
Ross, Evan Ties and Scarves 4013 ꞏ Accessories Sales 39.95
Ross, Evan Ties and Scarves 1120 ꞏ Inventory Asset 12.00
Ross, Evan Ties and Scarves 5000 ꞏ Cost of Goods Sold 12.00
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 3.20
30.00 30.00
59 Credit Memo 01/15/2018 22 Mills, Calvin 1200 ꞏ Accounts Receivable 59.39
Mills, Calvin Men’s Shirts 4012 ꞏ Men’s Clothing Sales 54.99
Mills, Calvin Men’s Shirts 1120 ꞏ Inventory Asset 15.00
Mills, Calvin Men’s Shirts 5000 ꞏ Cost of Goods Sold 15.00
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 4.40
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Your Name’s California Casual
Journal
January 2018
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Trans # Type Date Num Adj Name Memo Account Debit Credit
62 Invoice 01/15/2018 23 Boyd, Sara 1200 ꞏ Accounts Receivable 237.48
Boyd, Sara Women’s Dresses 4011 ꞏ Women’s Clothing Sales 99.99
63 Sales Receipt 01/15/2018 29 Cash Custome
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1499 ꞏ Undeposited Funds 37.75
Cash Custome
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Women’s Pants and Shorts 4011 ꞏ Women’s Clothing Sales 34.95
Cash Custome
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Women’s Pants and Shorts 1120 ꞏ Inventory Asset 16.25
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66 Payment 01/15/2018 2311 Day, Allison 1499 ꞏ Undeposited Funds 1,338.62
Day, Allison 1200 ꞏ Accounts Receivable 1,338.62
Day, Allison 1200 ꞏ Accounts Receivable 1.73
Day, Allison 4050 ꞏ Sales Discounts 1.73
Guerra, Camila Men’s Pants and Shorts 5000 ꞏ Cost of Goods Sold 45.00
Guerra, Camila Men’s Shirts 4012 ꞏ Men’s Clothing Sales 150.00
Your Name’s California Casual
Journal
January 2018
Trans # Type Date Num Adj Name Memo Account Debit Credit
Guerra, Camila Ties and Scarves 4013 ꞏ Accessories Sales 110.00
Guerra, Camila Ties and Scarves 1120 ꞏ Inventory Asset 24.00
Guerra, Camila Ties and Scarves 5000 ꞏ Cost of Goods Sold 24.00
69 Invoice 01/15/2018 25 Petersen, Ambe
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1200 ꞏ Accounts Receivable 458.89
Petersen, Ambe
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Sunglasses 4013 ꞏ Accessories Sales 95.00
Petersen, Ambe
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Sunglasses 1120 ꞏ Inventory Asset 26.00
Petersen, Ambe
r
Sunglasses 5000 ꞏ Cost of Goods Sold 26.00
Petersen, Ambe
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Women’s Dresses 4011 ꞏ Women’s Clothing Sales 199.90
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Cash Custome
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Deposit 1499 ꞏ Undeposited Funds 37.75
Day, Allison Deposit 1499 ꞏ Undeposited Funds 1,338.62
Ross, Evan Deposit 1499 ꞏ Undeposited Funds 619.24
McNabb, Kyle Deposit 1499 ꞏ Undeposited Funds 75.00
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Your Name’s California Casual
Journal
January 2018
Trans # Type Date Num Adj Name Memo Account Debit Credit
78 Bill Pmt -CCard 01/12/2018 Contempo Clothing 2100 ꞏ VISA 196.00
Contempo Clothing 2000 ꞏ Accounts Payable 196.00
Contempo Clothing 2000 ꞏ Accounts Payable 4.00
Contempo Clothing 5200 ꞏ Merchandise Discounts 4.00
200.00 200.00
81 Bill Pmt -Check 01/18/2018 2 Off-the-Cuf
f
1100 ꞏ Checking 343.00
Off-the-Cuf
f
2000 ꞏ Accounts Payable 343.00
Off-the-Cuf
f
2000 ꞏ Accounts Payable 7.00
Off-the-Cuf
f
5200 ꞏ Merchandise Discounts 7.00
350.00 350.00
SLO Rental Co. 2000 ꞏ Accounts Payable 1,150.00
1,150.00 1,150.00
85 Bill Pmt -Check 01/25/2018 5 SLO Telephone 1100 ꞏ Checking 79.85
SLO Telephone 2000 ꞏ Accounts Payable 79.85
79.85 79.85
Your Name’s California Casual
Journal
January 2018
Trans # Type Date Num Adj Name Memo Account Debit Credit
89 General Journal 01/31/2018 *
A
djusting Entry, Depreciation 1512 ꞏ Depreciation 66.67
*
A
djusting Entry, Depreciation 1522 ꞏ Depreciation 79.17
92 Check 01/31/2018 8 Elizabeth Jones January Withdrawal 1100 ꞏ Checking 500.00
Elizabeth Jones January Withdrawal 3122 ꞏ Elizabeth Jones, Drawing 500.00
500.00 500.00
93 Check 01/31/2018 Transf… Central Coast Bank Office Equipment Loan, Pmt. 1100 ꞏ Checking 53.12
Central Coast Bank Office Equipment Loan, Interest 6212 ꞏ Loan Interest 44.51
95 Check 01/31/2018 Service Charge 1100 ꞏ Checking 10.00
Service Charge 6120 ꞏ Bank Service Charges 10.00
10.00 10.00
Your Name’s California Casual
Journal
January 2018
A
A
A
Trans # Type Date Num Adj Name Memo Account Debit Credit
101 General Journal 01/31/2018 Close Drawing 3110 ꞏ First and Last Name, Capital 500.00
Close Drawing 3112 ꞏ First and Last Name, Drawing 500.00
104 Inventory Adjust 01/31/2018 1 6190 ꞏ Merchandise Adjustments 12.00
Your Name’s California Casual
Journal
January 2018