Debit fuel
Credit owner capital
debit basketballcredit cash
debit installation chargescredit cash
Debit prepaid inventoryCredit cash / bank
debit cash / accounts receivablecredit sales
Debit accounts payableCredit cash / bank
[Debit] Cash /bank [Credit] Common Stock
Debit salaries expenseCredit cash / bank
debit income tax paidcredit cash
debit stamp age purchasecredit cash
[Debit] Theft Cash [Credit] Cash
The name for journal entries that reflect cash dividends from retained earnings is closing entries. This also reflects book value and cash flow.
A general journal is uesd to record infrequent or nonroutine transactions, such as lan payments and end-of-period adjusting and closing entries. A specialized journal records large numbers of repetitive transactions such as sales, cash receipts, and cash disbursements.