Example – Expense journal – Month of July
Example
| Date | Particulars | Cheque No. | Bank | GST (5%) | Purchases | Legal & Acct. | Adv. | Permit | Repairs | Capital items |
|---|---|---|---|---|---|---|---|---|---|---|
| July 1 | XYZ Radio | 407 | 367.50 | 17.50 | 0 | 0 | 350.00 | 0 | 0 | 0 |
| July 1 | Smith Hardware | 408 | 26.95 | 1.28 | 0 | 0 | 0 | 0 | 25.67 | 0 |
| July 2 | City of Ottawa | 409 | 157.50 | 7.50 | 0 | 0 | 0 | 150.00 | 0 | 0 |
| July 3 | Andy's Accounting | 410 | 262.50 | 12.50 | 0 | 250.00 | 0 | 0 | 0 | 0 |
| July 5 | Wholesale Supply Inc. | 411 | 1,836.60 | 87.46 | 1,749.14 | 0 | 0 | 0 | 0 | 0 |
| July 5 | Ed's Used Cars | 412 | 1,575.00 | 75.00 | 0 | 0 | 0 | 0 | 0 | 1,500.00 |