Chapter 3

Journalizing Transactions

​​​3-1 Recored in a five-column journal transactions to set up a business.
3-2 Recored in a five-column journal transactions to buy insurance for cash and supplies on account.
3-3 Record in a five-column journal transactions that affect owner's equity and receiving cash on 
      account.
3-4 Prove and rule a five-column journal and prove cash.