General Journey Entry's Flashcards

1
Q

Sale Of Plant

A

Bank X
Sale Of Plant X

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2
Q

Sales Returns

A

Inventory (name) X
Cost Of Goods Sold (name)
X

Sales Returns X
GST X
Accounts Receivable (name) X

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3
Q

Purchase Returns

A

Accounts Payable (name) X
Inventory (name) X
GST X

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4
Q

Sundry Charges

A

Accounts Receivable (name) X
GST X
Fees Received X

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5
Q

Charges from a Supplier

A

Freight Inwards X
GST X
Accounts Payable (name) X

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6
Q

Purchase of Asset

A

Name of Asset X
GST X
Accounts Payable X

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7
Q

Depreciation of Asset

A

Depreciation On (name) X
Accumulated Depreciation (name)
X

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8
Q

Loss or Gain on sale of Asset

A

Bank X
GST X
Name Asset Sold X

Accumulated Depreciation (name) X
Loss on sale (Expense) or
Gain on sale (income) X

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9
Q

Drawing by Owner

A

Drawings X
Inventory X
GST X

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10
Q

Inventory Shrinkage or Loss

A

Shrinkage/Inventory Loss X
Inventory (name) X

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