GENERAL JOURNAL
FISCAL YEAR ----------------
| |
|
|
GL |
Subsidiary |
Control |
| Date |
|
GJ |
Acct |
Posted |
Dr. |
Cr. |
Dr. |
Cr. |
| 7/1 |
Cash in Checking Account |
7-1 |
1.11 |
Yes |
|
|
10,000.00 |
|
| |
Cash in Savings Account |
|
1.12 |
Yes |
|
|
15,000.00 |
|
| |
Equipment Inventory |
|
1.18 |
Yes |
|
|
4,500.00 |
|
| |
Reserve Equipment Inventory |
|
3.18 |
Yes |
|
|
|
4,500.00 |
| |
Fund Balance (Surplus) |
|
4.00 |
Yes |
|
|
|
20,000.00 |
| |
Restricted Accounts - Control |
|
7.00 |
Yes |
|
|
|
5,000.00 |
| |
- Class of 1997
|
|
7.01 |
Yes |
|
1,000.00 |
|
|
| |
- Class of 1998
|
|
7.02 |
Yes |
|
1,000.00 |
|
|
| |
- J.L. Jones Memorial Fund
|
|
7.24 |
Yes |
|
1,000.00 |
|
|
| |
- E.F. Hill Scholarship Award
|
|
7.25 |
Yes |
|
900.00 |
|
|
| |
- E.P. Smith Scholarship Acct.
|
|
7.31 |
Yes |
|
100.00 |
|
|
| |
- Loan Account
|
|
7.99 |
Yes |
|
1,000.00 |
|
|
| |
|
|
|
|
|
|
|
|
| |
To bring forward balances of prior year |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
| 7/31 |
Equipment Inventory |
7-2 |
1.18 |
Yes |
|
|
165.00 |
|
| |
- Reserve Equipment Inventory
|
|
3.18 |
Yes |
|
|
|
165.00 |
| |
To record equipment inventory |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
| |
Cash in Savings Account |
7-3 |
1.12 |
Yes |
|
|
225.00 |
|
| |
- Revenue Receipts - Control
|
|
5.00 |
Yes |
|
|
|
225.00 |
| |
- Interest Income
|
|
5.15 |
Yes |
|
225.00 |
|
|
| |
To record interest income in Savings Account |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
| |
Cash in Savings Account |
7-4 |
1.12 |
Yes |
|
|
2,000.00 |
|
| |
Cash in Checking Account |
|
1.11 |
Yes |
|
|
|
2,000.00 |
| |
To transfer excess cash in Checking Acct. to Savings Acct. |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
| |
Loans Receivable |
7-5 |
1.15 |
|
|
|
400.00 |
|
| |
- Reserve for Loans Receivable
|
|
3.15 |
|
|
|
|
400.00 |
| |
To record loan awards to patients or students |
|
|
|
|
|
|
|