The general journal is usually a two-column journal used for unusual and annual accounting entries that aren't recorded in the sales and cash receipts and cash disbursements journals. Adjusting entries and closing entries, made at the end of an accounting period, are the most common entries made in the general journal. The general journal is also used to record special transactions that don't get recorded in one of the regular journals.
|Repairs and maintenance||7,500|
|To correct 4/12/2002 purchases journal entry|
General journal entries are posted
to the respective general