Columnar Form In Ms Access
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Today we're going to look at the general journal and go through the transaction analysis and put entries into the general journal so you will need to turn to page 98 in your textbook and we are going to start doing the demonstration problem together in the back in your study guide section of your textbook you will need page number 59 so go and get those materials right now so looking at the general journal you will notice that there is a date column account title and description column PR stands for post reference then we have a debit column and a credit column so we are going to put each transaction into this general journal so demonstration problem on page 98 journalizing transactions posting and preparing a trial balance in this video we're just going to look at the general journal so starting with March 1st Abbie Todd invested $5,000 cash in the new employment agency so step one determine what accounts are affected underneath the entries you will notice in a textbook there is a chart of accounts so one of the accounts affected is cash the other one is a B Todd Capital so I'm going to come over to my general journal this is the first entry on the page so I'm going to put in the year the date is March 1st and I always list the debit rent amount debit account first so cash is going to be debited for $5,000 and I put in all the circles all the zeros so that I know I did not leave anything out then I'm going to end and 1/2 an inch and put in a Tod Capital all credits are indented in credit $5,000 putting in all the zeros the third line is an explanation of the transaction so you den again and put owners investment skip a line and go to the second transaction so back to the directions in the book on March 4th body quipment for cash so determining what accounts are affected would be cash and equipment now what account categories do they belong to it is equipment is an asset cash is an asset so what will the increase or decrease well in quit equipment is going to increase because we're going to have more equipment but cash is going to decrease because we're gonna write a check and then lower our amount of cash in our checking account so I go back to the general journal it is the fourth equipment is debited so I'm gonna list it first we always list the first the debit amount first then I'm gonna indent in and put cash credit it for $200 explanation about equipment for cash all right so let's review on the transactions we've just done looking at your general journal you put the year at the top only once for each page then you'll notice that March was only written once so far we do not.
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