Assuming the use of a two-column (all-purpose) general journal, a purchases journal

 
   

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Assuming the use of a two-column (all-purpose) general journal, a purchases journal, and a cash payments journal as illustrated in this chapter, indicate the journal in which each of the following transactions should be recorded:

a. Adjustment to prepaid insurance at the end of the month.

b. Adjustment to prepaid rent at the end of the month.

c. Purchase of office supplies for cash.

d. Purchase of office supplies on account.

e. Payment of six months’ rent in advance.

f. Purchase of services on account.

g. Adjustment to record depreciation at the end of the month.

h. Adjustment to record accrued salaries at the end of the period.

i. Advance payment of a one-year fire insurance policy on the office.

j. Purchase of an office computer on account.

k. Purchase of office equipment for cash.