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Recording the Transaction
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00 Sales 30 days ACCOUNT DEBIT Account Dr Accounts Payable Accounts Receivable acct adjusting entry Allowance for Doubtful assets balance sheet Bank account Bank Cr bank statement Canada Pension Plan cash payments journal cash receipts journal Cash sales Chapter charged Control account cost credit entry credit note Credit sales customers debit entry debits and credits Debts Expense December 31 deducted deposit Depreciation Doubtful Accounts earned employees Figure following transactions Freight GST Payable GST-ITC Harmonized Sales Tax includes income statement inventory invoice dated Issued cheque journal entry KBC Decorating ledger accounts liabilities Manitoba month Office Equipment Office Supplies Prepaid owner's equity paint and supplies Payable Cr payroll petty cash PRACTICE EXERCISE provincial sales tax purchase journal refund rent Returns & Allowances Revenue Canada sales invoice sales journal Sales Returns Sales Tax Payable Suppliers terms net 30 trial balance wallpaper Warehouse Supplies worksheet