Jinyoung STUDENT ID: Kim 44297106 Class Day: Class Time:.

Jinyoung
STUDENT ID: Kim 44297106
Class Day:
Class Time:
General Journal
3/1/2018 To 3/31/2018
5/12/2019
6:58:33 PM
Page 1
ID# Acct# Account Name Debit Credit Job No.
GJ 3/1/2018 Reverse entry for last month's accrued expenses
GJ000001 2-1130 Accrued Expenses $98,738.24
GJ000001 6-1300 Wages & Salaries $90,585.60
GJ000001 6-1200 Superannuation expense $8,152.64
GJ 3/1/2018 Amendment entry for interest expense
GJ000002 6-3400 Interest Expense $1,234.40
GJ000002 6-3200 Bank Charges $1,234.40
GJ 3/31/2018 Insurance for March
GJ000003 6-2400 Insurance Expense (General) $4,800.00
GJ000003 1-1300 Prepaid Insurance $4,800.00
GJ 3/31/2018 Depreciation Expenses for March
GJ000004 6-2210 Dep. Building $147,808.00
GJ000004 6-2220 Dep. Motor Vehicle $13,344.00
GJ000004 6-2230 Dep. Office Equipment $12,992.00
GJ000004 6-2240 Dep. Office Furniture $7,168.00
GJ000004 1-2120 Accum.Dep. Buildings $147,808.00
GJ000004 1-2220 Accum.Dep. Motor Vehicle $13,344.00
GJ000004 1-2320 Accum.Dep. Office Equipment $12,992.00
GJ000004 1-2420 Accum.Dep. Office Furniture $7,168.00
GJ 3/31/2018 Accrued Employment Expenses
GJ000005 6-1300 Wages & Salaries $83,840.00
GJ000005 6-1200 Superannuation expense $7,964.80
GJ000005 2-1130 Accrued Expenses $91,804.80
GJ 3/31/2018 Accrued Interest Income for March
GJ000006 1-1600 Accrued Interest Income $2,717.81
GJ000006 8-1000 Interest Income $2,717.81
GJ 3/31/2018 Prov. for Doubtful Debts
GJ000007 6-3300 Doubtful Debts $5,101.18
GJ000007 1-1220 Prov. for Doubtful Debts $5,101.18
GJ 3/31/2018 Payroll Expenses of March
GJ000008 6-1200 Superannuation expense $23,375.20
GJ000008 2-1515 Employer Expenses Payable $23,375.20
GJ000008 6-1400 Workcover $9,842.40
GJ000008 1-1300 Prepaid Insurance $9,842.40
Grand Total: $418,926.03 $418,926.03