April 2 Invested $34,620 cash and equipment valued at $15,500 in the business. 2 Hired an administrative assistant at a salary of $299 per week payable monthly.
3 Purchased supplies on account $771. (Debit an asset account).
7 Paid office rent of $663 for the month.
11 Completed a tax assignment and billed client $1,202 for services rendered.
(Use Service Revenue account).
12 Received $2,679 advance on a management consulting engagement.
17 Received cash of $2,580 for services completed for Ferengi Co.
21 Paid insurance expense $118.
30 Paid administrative assistant $1,196 for the month.
30 A count of supplies indicated that $131 of supplies had been used.
30 Purchased a new computer for $6,293 with personal funds. (The computer
will be used exclusively for business purposes).
Journalize the transactions in the general journal.

General Journal:

April 2:

Debit Cash $34,620

Debit Equipment $15,500

Credit Common Stock $50,120

To record the investment of capital in the business.

April 2: N/A

April 3:

Debit Supplies $771

Credit Accounts Payable $771

To record the purchase of supplies on account.

April 7:

Debit Rent Expense $663

Credit Cash $663

To record the payment of rent for the month.

April 11:

Debit Accounts Receivable $1,202

Credit Service Revenue $1,202

To record services rendered to a client.

April 12:

Debit Cash $2,679

Credit Unearned Service Revenue $2,679

To record the receipt in advance for management consulting.

April 17:

Debit Cash $2,580

Credit Service Revenue $2,580

To record the services rendered to Ferengi Co.

April 21:

Debit Insurance Expense $118

Credit Cash $118

To record the payment of insurance expense.

April 30:

Debit Salaries $1,196

Credit Cash $1,196

To record the payment of salaries for the month.

April 30:

Debit Supplies Expense $131

Credit Supplies $131

To record supplies used.

April 30:

Debit Office Computer $6,293

Credit Common Stock $6,293

To record the purchase of a new computer for office use with personal funds.

Explanation:

General journals are used to record all kinds of business transactions as they occur on a daily basis.  They show the accounts to be debited and the ones to be credited.  They are used to initially record transactions before they are posted to the general ledger.

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