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When an entry is made in the general journal. The journal entry to record sale of services on credit should include. The journal entry to record the payment of monthly utility bill would include. The journal entry to record the performance of service for cash would include. The journal entry to record receipt of cash from credit clients on account would include. The journal entry to record withdrawals of cash by Sue Snow know the owner to pay a personal utility bill would include.
This chapter gives a brief description of how transactions are recorded in accounting systems, including the use of codes to define information precisely. Recording transactions. Transactions are first recorded in the books of prime entry and then recorded on the ledger system. A prime entry record (or book of prime entry) is where a transaction is first recorded. These records consist of: The cash book: this records amounts paid into and out of the bank account