Contemporary Accounting Research

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General Journal
Journal Entries in the books of Bite to Eat
Limited
Date Details Debit Credit
10/1/201
9 Equipment A/c
D
r.
$
42,000.0
0
To cash A/c
$
42,000.0
0
for equipment acquired on cash
10/3/201
9 Cleaning expenses
D
r.
$
456.00
To Spick and Span
$
456.00
for cleaning services accepted
10/10/20
19 Cash a/c
D
r.
$
3,600.00
Accounts receivable
$
8,400.00
To retreat income
$
12,000.0
0
for retreat income earned in cash
10/15/20
19 Laptop computer A/c
D
r.
$
1,995.00
To Accounts payable
$
1,995.00
for office equipment partly paid in cash
10/17/20
19 Wages
D
r.
$
2,100.00
To cash a/c
$
2,100.00
for paid for wages of staff
10/21/20
19 Cash a/c
D
r.
$
8,400.00
To accounts receivable
$
8,400.00
for cash received in respect of retreat
services
10/24/20
19 Repair and maintenance
D
r.
$
640.00
To bank a/c
$
640.00
for repairing the damaged inverter
10/29/20
19 Accounts payable
D
r.
$
1,995.00
To bank a/c $
3

1,995.00
for paid against laptop via cash
10/30/20
19 Electricity expenses
D
r.
$
435.00
To bank a/c
$
435.00
for paid for electricity
Total
$
70,021.0
0
$
70,021.0
0
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