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Journal entry ledger samples can be found online at places like Accounting Explained and GSU.edu. You might also find these samples in journals sold at places like Office Depot.

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11y ago

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What relationship between the journal and the ledger?

Both the Journal and the Ledger are the two most important books used under the Double Entry System of "Book-Keeping". The relationship between the "Journal & Ledger" could be expressed as follows: Journal is the book of first or original entry - since all the Business Transactions are recorded first of all in the "Journal". While the "Ledger" is the book of second entry - since the transactions are "Posted" to the "Ledger" from the Journal. The Journal records tranasactions in "Chronological order", while the Ledger records the transactions in analytical order. The Journal is more reliable than Ledger since it is the book in which the entry is entered first. The process of recording transations is termed as "Journalising" while the process of recording transactions in the Ledger is called as "Posting". Ramesh Kutumbaka


What is the general ledger journal entry for a refund?

Cash a/c to debtors a/c


Why is ledger called a book of final entry?

Because it is prepared from the journal which is the book of "original entry".


What happens if the adjusting entries to the general ledger are wrong?

You would reverse the journal entry then record the correct entry.


The first step in posting either a credit entry from the journal to the ledger is to transfer the?

Date


What is the journal entry of asset acquisition in ledger accounts?

debit fixed assetcredit cash / bank


How is a ledger or account book is maintained?

When a transaction occurs, a journal entry is made coinciding with this transaction. Later these transactions are posted from the journal to the ledger, then a trial balance is made to insure that the accounts are accurate and "balance".


When is it necessary to include vendor name in an accounts payable entry in a journal?

It is good practice to always include the vendor name in the journal entries. Journal entries are the books of "origin". When transaction occur the transaction is then recorded in the journal, at a later date or time, the entries are then added to the Ledger where each account for the company has a separate account.Adding the vendor name to the journal entry can assure that the proper account is debited or credited when the entry is recorded in the ledger.


What is the general ledger journal entry to begin a Reserve Account?

debit reserve accountcredit cash / bank


What is the general ledger Journal entry for missing stock to write off?

debit owners equitycredit purchases


What is the Journal entry for distribution of free samples?

Advertismant a/c drTo purshase a/c


What is the general ledger journal entry to write stale checks?

You need to check the original journal entry for the check transaction. Then reverse all the original entries by Dr where you initially Cr and vice versa.

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