General Journal Entries

Office Functions And Duties Of Office Employees

 

 

 

GENERAL JOURNAL

6 or more

 

5

 

4

 

3

 

2

 

1

 

Assigned To

Record entries of a sundry and non-recurring nature, usually requiring a detailed explanation

 

 

A

 

 

A

 

 

A

 

 

A

 

 

A

 

 

A

 

Post to the Accounts Receivable Subsidiary Ledger from the General Journal

 

 

B

 

 

B

 

 

B

 

 

B

 

 

A

 

 

A

 

Post to the Accounts Payable Subsidiary Ledger from the General Journal

 

 

B

 

 

B

 

 

B

 

 

B

 

 

A

 

 

A

 

Record other entries in subsidiary records as required

 

A

 

A

 

A

 

A

 

A

 

A

 

Post all General Journal entries to the General Ledger

 

A

 

A

 

A

 

A

 

A

 

A

 

Record annual closing entries and post to the General Ledger

 

A

 

A

 

A

 

A

 

A

 

A