Specifications

Computer Tutorial 3 Lesson 1  3
EXHIBIT 1-2
Examples of a partial general ledger and a subsidiary ledger
Partial general ledger
NAME: CASH ACCOUNT NO. 1100
Date 2001
Explanation
Post
Ref
Debit
Credit
DR
CR
Balance
1-Jan
Dr
$ 8,000.21
31-Jan
Month-end deposits
CR-21
126,225.49
Dr
134,225.70
31-Jan
Payment of invoices
CD-32
98,421.64
Dr
35,804.06
NAME: ACCOUNTS RECEIVABLE ACCOUNT NO. 1200
Date 2001
Explanation
Post
Ref
Debit
Credit
DR
CR
Balance
1-Jan
Dr
$ 7,000.49
31-Jan
Cash receipts from vendors
CR-21
12,321.21
Cr
(5,320.72)
31-Jan
Sales for January
SJ-19
13,521.00
Dr
8,200.28
NAME: SALES REVENUE ACCOUNT NO. 2300
Date 2001
Explanation
Post
Ref
Debit
Credit
DR
CR
Balance
1-Jan
Cr
$ 401,790.00
31-Jan
Sales for January
SJ-19
13,521.00
Cr
415,311.00
31-Jan
Cash Sales
CR-21
81,000.00
Cr
496,311.00
Subsidiary ledger
NAME: XYZ SUPPLIES CO. ACCOUNT NO. 1200.12
Date 2001
Explanation
Post
Ref
Debit
Credit
DR
CR
Balance
1-Jan
Balance
$ 2,000.05
2-Jan
SJ-19
1,241.50
3,241.55
31-Jan
CR-21
2,000.00
1,241.55
NAME: MICRO SUPPLIES LTD. ACCOUNT NO. 1200.27
Date 2001
Explanation
Post
Ref
Debit
Credit
DR
CR
Balance
1-Jan
Balance
$ -
11-Jan
SJ-19
2,431.69
2,431.69
20-Jan
CR-21
2,431.69
-
NAME: PIONEER MANUFACTURING CO. ACCOUNT NO. 1200.42
Date 2001
Explanation
Post
Ref
Debit
Credit
DR
CR
Balance
1-Jan
$ -
30-Jan
SJ-19
1,196.00
1,196.00
NAME: ADVANCED TECHNOLOGIES LTD. ACCOUNT NO. 1200.12
Date 2001
Explanation
Post
Ref
Debit
Credit
DR
CR
Balance
1-Jan
Balance
$ 2,512.49
3-Jan
SJ-19
500.00
3,012.49
7-Jan
CR-21
2,512.49
500.00
NAME: T.D. HARDWARE ACCOUNT NO. 1200.91
Date 2001
Explanation
Post
Ref
Debit
Credit
DR
CR
Balance
1-Jan
$ -
27-Jan
SJ-19
2,960.12
2,960.12