general journal, general ledger and trial balance template

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1	*If you wish to edit/amend this spreadsheet template, please go to "file", then select "download as" or "make a copy"
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3	1) Name of the Business:
4	2) Name of the document - General Journal
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6	Date	Particulars	DR or CR	Account No.	Post ref	Debit $	Credit $
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8	1/1/2014	Owner contributes $100
9		Bank	Dr			100
10		Capital	Cr				100
11	31/3/14	The Ship buys Pall Mall for $200
12		Bank	Decreasing - Cr				200
13		Property	Increasing - Dr			200
14	1/4/2014	The boot lands on Pall Mall and pays $10 rent to the ship (we are the ship)
15		Bank	increasing - Dr			10
16		Revenue - rent	increasing - Cr				10
17								36000
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