会计专业英语（杨晓华）Task 7.pptxVIP

Part 4 Accounting Documents Chapter7 The Concept and Role of Accounting Books Mini Case: On January 1, 200X, Mr. Ling started a dry cleaning service How to record the following entries for the month of January in general journal? Jan. 1 Invested $5,000 cash and equipment valued at $4,100 to start business. Jan.12 Paid first month’s rent, $400. Jan.13 Purchased supplies on account, $700. Jan.16 Received $1,700 for cleaning fees. Jan.19 Purchased supplies, paying $550 cash. Jan.21 Paid creditors $500 from Jan. 13 transaction. Jan.22 Paid electric bill, $275. Jan.2