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Simple, Compound and complex Journal entry

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MD. ABDUR ROUF:

Simple Journal:
A simple journal entry has one debit and one credit head or element. For example: invested tk. 10,000 in his business.
                    Cash      10,000   
                           Capital      10,000
Compound journal:
A compound journal entry is an accounting entry which effects more than two account heads. A compound journal entry may combine two or more debits and a credit, or a debit and two or more credits, or two or more of both debits and credits. For example: Invested cash Tk. 10,000 and Equipment Tk.20,000  in his business.
                 Cash           10,000   
                 Equipment   20,000   
                          Capital         30,000

Complex Journal:
A complex journal entry is a journal entry involving more than 3(three) account heads or elements in which there are multiple debits and multiple credits. For example: Purchased office furniture Tk.30,000, machinery Tk.20,000 and supplies Tk.15,000 by paying cash Tk.10,000 and balance issuing a note.
                   Office Furniture   30,000   
                   Machinery          20,000   
                   Supplies          15,000   
                               Cash                       10,000
                               Note payable      55,000

yahya:
thank you!

smriti.te:
Thanks for giving example to understand the topics...

Bipasha Matin:
Thanks

Shahrear.ns:
thanks for sharing

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