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Baldy's
Barber Shop Transactions |
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Transaction |
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Accounts |
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Number |
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GJ21 |
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Cash In Bank |
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Date |
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12/9/xxxx |
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Cash Over/Short |
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Petty Cash |
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Received invoice in the
amount of $2500 and paid for contents and liability insurance for |
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Deposits |
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a year to Safeguard
Insurance |
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Prepaid Advertising |
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Term: December 1,xxxx
thru November 30, xxxx |
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Prepaid Insurance |
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Invoice # 5698 Check #
18 |
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Barber Equipment |
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Furniture & Fixtures |
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Office Equipment |
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Journal Entry |
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Accum Deprec-Barber
Equipment |
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Accum Deprec-Furniture
& Fixtures |
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Input Data |
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Accum Deprec-Office
Equipment |
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Amount |
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Date |
12/9/xxxx |
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Accounts Payable |
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Debit Account |
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Reference |
GJ21 |
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Notes Payable-Short Term |
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Credit Account |
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Notes Payable-Long Term |
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Description |
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Owners Equity |
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Description 2 |
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Sales |
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Barber Supplies |
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Janitorial & Cleaning
Services |
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Towel & Linen Cleaning |
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General Journal |
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Uniform Rental |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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Building Rent |
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12/9/xxxx |
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GJ21 |
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Building Maintenance |
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Utilities |
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GJ21 |
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Advertising |
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Promotions & Special
Events |
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Magazines & Newspapers |
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Coffee Supplies |
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Office Supplies |
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Postage |
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Telephone |
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Insurance |
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Answer Check |
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Entertainment |
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Professional Fees |
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Debit Account |
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Wrong-Prepaid Insurance |
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Fees,Licenses,Permits |
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Credit Account |
Wrong-Cash In Bank |
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Wi-Fi Internet |
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Amount |
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Wrong-2500 |
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Donations |
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Description |
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Wrong |
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Depreciation |
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Owners Draws |
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Interest |
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Transaction |
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Number |
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GJ22 |
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Date |
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12/10/xxxx |
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Received and paid $200
for utility bill from Better Utilities |
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Period Covered: December
1, xxxx thru December 31, xxxx |
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Invoice # 421 Check # 19 |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/10/xxxx |
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Debit Account |
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Reference |
GJ22 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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12/10/xxxx |
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GJ22 |
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GJ22 |
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Answer Check |
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Debit Account |
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Wrong-Utilities |
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Credit Account |
Wrong-Cash In Bank |
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Amount |
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Wrong-200 |
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Description |
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Wrong |
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Transaction |
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Number |
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GJ23 |
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Date |
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12/10/xxxx |
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Received and paid
Invoice for $30 from Mobile Communications |
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Period Covered: December
1, xxxx thru December 31, xxxx |
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Invoice # 32189 Check #
20 |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/10/xxxx |
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Debit Account |
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Reference |
GJ23 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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12/10/xxxx |
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GJ23 |
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GJ23 |
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Answer Check |
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Debit Account |
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Wrong-Telephone |
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Credit Account |
Wrong-Cash In Bank |
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Amount |
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Wrong-30 |
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Description |
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Wrong |
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Transaction |
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Number |
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GJ24 |
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Date |
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12/11/xxxx |
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Bought $50 worth of
stamps at the post office |
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Receipt # 9000-7 Check #
21 |
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Note: Due to the small
dollar amount expense this transaction |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/11/xxxx |
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Debit Account |
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Reference |
GJ24 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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12/11/xxxx |
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GJ24 |
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GJ24 |
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Answer Check |
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Debit Account |
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Wrong-Postage |
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Credit Account |
Wrong-Cash In Bank |
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Amount |
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Wrong-50 |
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Description |
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Wrong |
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Transaction |
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Number |
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GJ25 |
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Date |
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12/12/xxxx |
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Received and paid $40
for business cards from Business Card Specialty Company |
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Invoice # BCS-500987
Check # 22 |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/12/xxxx |
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Debit Account |
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Reference |
GJ25 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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12/12/xxxx |
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GJ25 |
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GJ25 |
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Answer Check |
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Debit Account |
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Wrong-Office Supplies |
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Credit Account |
Wrong-Cash In Bank |
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Amount |
|
Wrong-40 |
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Description |
|
Wrong |
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Transaction |
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Number |
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GJ26 |
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Date |
|
12/12/xxxx |
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Bought and paid for
office supplies totalling $150 from Ace Office Supply |
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Invoice # 9643 Check #
23 |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/12/xxxx |
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Debit Account |
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Reference |
GJ26 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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12/12/xxxx |
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GJ26 |
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GJ26 |
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Answer Check |
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Debit Account |
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Wrong-Office Supplies |
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Credit Account |
Wrong-Cash In Bank |
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Amount |
|
Wrong-150 |
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Description |
|
Wrong |
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Transaction |
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Number |
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GJ27 |
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Date |
|
12/14/xxxx |
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Purchased on credit a
washer and dryer for $700 from
Dan's Washer/Dryer Outlet |
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Terms: Net 30 |
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Invoice # 00321 |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/14/xxxx |
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Debit Account |
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Reference |
GJ27 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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12/14/xxxx |
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GJ27 |
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GJ27 |
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Answer Check |
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Debit Account |
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Wrong-Barber Equipment |
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Credit Account |
Wrong-Accounts Payable |
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Amount |
|
Wrong-700 |
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Description |
|
Wrong |
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Transaction |
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Number |
|
GJ28 |
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Date |
|
12/14/xxxx |
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Bought and paid $325 for
towels, wash clothes, and customer "bibs" from |
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Cheap Barber Supplies |
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Invoice # 2315 Check #
24 |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/14/xxxx |
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Debit Account |
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Reference |
GJ28 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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12/14/xxxx |
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GJ28 |
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GJ28 |
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Answer Check |
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Debit Account |
|
Wrong-Barber Supplies |
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Credit Account |
Wrong-Cash In Bank |
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Amount |
|
Wrong-325 |
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Description |
|
Wrong |
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Transaction |
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Number |
|
GJ29 |
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Date |
|
12/14/xxxx |
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|
Issued Check # 25 in the
amount of $100 for Cash to set up Petty Cash Fund |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/14/xxxx |
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Debit Account |
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Reference |
GJ29 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
|
Debit |
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Credit |
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|
12/14/xxxx |
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|
GJ29 |
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GJ29 |
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Answer Check |
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Debit Account |
|
Wrong-Petty Cash |
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Credit Account |
Wrong-Cash In Bank |
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|
Amount |
|
Wrong-100 |
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Description |
|
Wrong |
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Transaction |
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Number |
|
GJ30 |
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Date |
|
12/14/xxxx |
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|
Issued Check # 26 in the
amount of $25 for uniform rental from Redi-Uniforms |
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|
Weekly Service paid one
week in advance begiining 12/15/xxxx |
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Invoice # A-675 |
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Journal Entry |
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Input Data |
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Amount |
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|
Date |
12/14/xxxx |
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|
Debit Account |
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Reference |
GJ30 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
|
Details |
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Ref |
|
Debit |
|
Credit |
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|
12/14/xxxx |
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|
GJ30 |
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GJ30 |
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Answer Check |
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Debit Account |
|
Wrong-Uniform Rental |
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Credit Account |
Wrong-Cash In Bank |
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Amount |
|
Wrong-25 |
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Description |
|
Wrong |
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Transaction |
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|
Number |
|
GJ31 |
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Date |
|
12/15/xxxx |
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|
Grand Opening Day has
arrived - haircuts normally are $15 but are 1/2 price $7.50 today |
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|
At the end of the day
the sales summary is: |
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|
32 cuts @ $7.50 = $240 |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/15/xxxx |
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|
Debit Account |
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Reference |
GJ31 |
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|
Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
|
Details |
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Ref |
|
Debit |
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Credit |
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|
12/15/xxxx |
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|
GJ31 |
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GJ31 |
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Answer Check |
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|
Debit Account |
|
Wrong-Cash In Bank |
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|
Credit Account |
Wrong-Sales |
|
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|
Amount |
|
Wrong-240 |
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|
Description |
|
Wrong |
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Transaction |
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|
Number |
|
GJ32 |
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|
Date |
|
12/15/xxxx |
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|
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|
|
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|
|
|
Grand Opening Day
arrived - haircuts normally are $15 but were 1/2 price $7.50 |
|
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for grand opening |
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Recorded Sales were $240
but Actual Cash Counted is $235 so we have a cash shortage |
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Note: See JE31 |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/15/xxxx |
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Debit Account |
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Reference |
GJ32 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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12/15/xxxx |
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GJ32 |
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GJ32 |
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Answer Check |
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Debit Account |
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Wrong-Cash Over/Short |
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Credit Account |
Wrong-Cash In Bank |
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Amount |
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Wrong-5 |
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Description |
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Wrong |
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Transaction |
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Number |
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GJ33 |
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Date |
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12/15/xxxx |
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Issued Check # 27 for
$10 to Friendly Newspaper for weekly subscription |
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Invoice # 1943 |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/15/xxxx |
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Debit Account |
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Reference |
GJ33 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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12/15/xxxx |
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GJ33 |
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GJ33 |
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Answer Check |
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Debit Account |
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Wrong-Magazines & Newspapers |
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Credit Account |
Wrong-Cash In Bank |
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Amount |
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Wrong-10 |
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Description |
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Wrong |
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Transaction |
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Number |
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GJ34 |
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Date |
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12/16/xxxx |
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Recorded Sales were
$375 and Actual Cash Counted is $375 |
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25 cuts @ $15 = $375 |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/16/xxxx |
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Debit Account |
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Reference |
GJ34 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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12/16/xxxx |
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GJ34 |
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GJ34 |
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Answer Check |
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Debit Account |
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Wrong-Cash In Bank |
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Credit Account |
Wrong-Sales |
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Amount |
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Wrong-375 |
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Description |
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Wrong |
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Transaction |
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Number |
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GJ35 |
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Date |
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12/17/xxxx |
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Recorded Sales were
$300 and Actual Cash Counted is $300 |
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20 cuts @ $15 = $300 |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/17/xxxx |
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Debit Account |
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Reference |
GJ35 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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12/17/xxxx |
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GJ35 |
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GJ35 |
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Answer Check |
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Debit Account |
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Wrong-Cash In Bank |
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Credit Account |
Wrong-Sales |
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Amount |
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Wrong-300 |
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Description |
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Wrong |
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Transaction |
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Number |
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GJ36 |
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Date |
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12/18/xxxx |
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Recorded Sales were
$225 and Actual Cash Counted is $230 resuting
in a $5 overage |
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15 cuts @ $15 = $225 |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/18/xxxx |
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Debit Account |
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Reference |
GJ36 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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12/18/xxxx |
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|
GJ36 |
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GJ36 |
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Answer Check |
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Debit Account |
|
Wrong-Cash In Bank |
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Credit Account |
Wrong-Sales |
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Amount |
|
Wrong-225 |
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Description |
|
Wrong |
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Transaction |
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Number |
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GJ37 |
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Date |
|
12/18/xxxx |
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|
Cash Overage of $5 for
12/18 sales |
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Recorded Sales were
$225 and Actual Cash Counted is $230 resuting
in a $5 overage |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/18/xxxx |
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Debit Account |
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Reference |
GJ37 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
|
Details |
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Ref |
|
Debit |
|
Credit |
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|
12/18/xxxx |
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|
GJ37 |
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GJ37 |
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Answer Check |
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|
Debit Account |
|
Wrong-Cash In Bank |
|
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|
Credit Account |
Wrong-Cash Over/Short |
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|
|
|
|
Amount |
|
Wrong-5 |
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Description |
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Wrong |
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Transaction |
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Number |
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GJ38 |
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Date |
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12/19/xxxx |
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Recorded Sales were
$150 and Actual Cash Counted is $150 |
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10 cuts @ $15 = $150 |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/19/xxxx |
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Debit Account |
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Reference |
GJ38 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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12/19/xxxx |
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GJ38 |
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GJ38 |
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Answer Check |
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Debit Account |
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Wrong-Cash In Bank |
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Credit Account |
Wrong-Sales |
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Amount |
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Wrong-150 |
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Description |
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Wrong |
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Transaction |
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Number |
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GJ39 |
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Date |
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12/21/xxxx |
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Issued Check # 28 for
$10 to Friendly Newspaper for weekly subscription |
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Invoice # 576 |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/21/xxxx |
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Debit Account |
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Reference |
GJ39 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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12/21/xxxx |
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GJ39 |
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GJ39 |
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Answer Check |
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Debit Account |
|
Wrong-Magazine & Newspapers |
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Credit Account |
Wrong-Cash In Bank |
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Amount |
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Wrong-10 |
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Description |
|
Wrong |
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Transaction |
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Number |
|
GJ40 |
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Date |
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12/22/xxxx |
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Issued Check # 29 in the
amount of $25 for uniform rental from Redi-Uniforms |
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Weekly Service paid one
week in advance for week beginning 12/22/xxxx |
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Invoice # A-790 |
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Journal Entry |
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Input Data |
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Amount |
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Date |
12/22/xxxx |
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Debit Account |
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Reference |
GJ40 |
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Credit Account |
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Description |
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Description 2 |
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General Journal |
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Date |
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Details |
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Ref |
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Debit |
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Credit |
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12/22/xxxx |
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GJ40 |
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GJ40 |
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Answer Check |
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Debit Account |
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Wrong-Uniform Rental |
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Credit Account |
Wrong-Cash In Bank |
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Amount |
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Wrong-25 |
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Description |
|
Wrong |
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