Accounting Journal Entries With Business Transactions PDF
Accounting Journal Entries With Business Transactions PDF
Accounting Journal Entries With Business Transactions PDF
April 1 Rose deposited $3,000 of her personal funds into the business bank account to help get
the business up and running.
April 1 The City Express was paid $125 for an advert placed in their paper for a shop assistant. A
few days later Rose employed Alice.
April 3 $110 was paid to the power supply company for power connection.
April 3 $150 was paid to the telephone company for phone/broadband install.
April 4 $1,500 was paid to Flowers Wholesale for initial stock of various flowers and vases.
April 5 Rose purchased a desk and chair from Office Supplies for $1,000.
April 7 The painter (Alan & Sons) was paid $950.00 for painting interior walls of rented shop.
April 8 A retail cash machine of $350 was brought from Office Supplies Inc as well as a locking
petty cash box for $45.
April 8 The kitchen was stocked with tea, coffee, milk, biscuits, sugar totaling $55 from Local
Grocers.
April 8 Rose got $100 from the bank to put into petty cash.
April 9 An advert worth $220 was placed in the City Express to announce shop opening date.
April 9 Rose filled up her vehicle with fuel for $82.50 from BT Fuel Station and bought a top-up
for her mobile phone for $20.00 at the same time.
April 14 IT Experts was paid $845.00 for set up of new computer and $350 for retail sales
software.
April 15 Rose secured a business loan from her bank for the business which was deposited into
the business account - $7,000.
April 21 Shop opening day. Great Glass Cleaners were paid $90 for sprucing up the windows the
day before (20 April).
April 21 Sales went so well on opening day that Rose had to purchase more vases from Vase Co.
next door – these were bought on credit to the value of $250.00.
April 21 $50 of sales was placed into Petty Cash, and $850 of cash and cheques was deposited
into the bank.
April 25 Rose’s delivery car was filled up again with $95.00 petrol from BT Station.
April 27 Rose took $90.00 to pay the vet for her cat’s vaccination.
April 29 Rose went to lunch with the local vase supplier to brainstorm ideas for their businesses
working together. Rose paid for the meal to the value of $57.00.
April 30 Rose travelled to the nearby major city to visit floral suppliers and purchase more stock for
the shop. Her hotel accommodation was $150 and meals for herself $60.00.
April 30 The bank took their first loan re-payment of $325 and added interest of $90.00, and there
was a general bank fee of $12.00
22 April - $980.00
23 April - $1,100.00
24 April - $435.00
26 April - $325.00
27 April – $269.00
28 April - $375.00
29 April – $665.00
30 April – $720.00
Accounting Journal Entries
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