Sample Problem Chapter 4
Recording transactions in the general journal. The transactions listed below took place at Wu Building Cleaning Service during September This firm cleans commercial buildings for a fee. INSTRUCTIONS Analyze and record each transaction in the general journal. Choose the account names from the chart of accounts shown below. Be sure to number the journal page 1 and to write the year at the top of the Date column. Analyze: How many transactions affected expense accounts?
Transaction – Sept. 1
Transaction – Sept. 5
Transaction – Sept. 6
Transaction – Sept. 7
Transaction – Sept 9
Transaction – Sept. 10
Transaction – Sept. 12
Transaction – Sept. 14
Transaction – Sept. 18
Transaction – Sept. 19
Transaction – Sept. 20
Transaction – Sept. 22
Transaction – Sept. 24
Transaction – Sept. 26
Transaction – Sept. 30
Analysis Eight transactions affected expense accounts: September 6, 9, 10, 14, 18, 19, 24,30 (salary expense, not Fred Wu personal expense)