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Index of Bookkeeping Entries
BOOKKEEPER'S HANDY REFERENCE
by L. Kenway BComm CPB Retired
Published January 2014 | Edited June 3, 2024
Here is an index of links to all the journal entry examples on this site.
Accounts Receivable and Cash Sales
The Bookkeeper's Tip
Accounts Receivable and Accrual Accounting
Remember, under accrual accounting, you record the revenue when the transaction is complete, whether or not you have collected payment. This means you should have accounts receivable on your books.
- How to Record and Apply a Customer Deposit
also referred to as Prepayment or Receipt of an Advance Payment or Retainer - How to Record Bad Debt Allowance and Write-off a Bad Debt
- How to Record a Cash Sale ...
You need to know this if you do not extend credit to a customer - How to Record a Sale Extending Customer Credit ...
and Receiving Payment on the Invoice (How to Record a Cheque Received) - How to Record a Sales Discount
- How to Record the Recovery of a Bad Debt
How to Reverse a Bad Debt Allowance Once Customer Pays - How to Record the Write-off and Recovery of a Bad Debt on a Tax Basis
Accounts Payable
The Bookkeeper's Tip
Accounts Payable and
Accrual Accounting
Remember, under accrual accounting, you match costs with expenses whether or not you have paid the bill. This means you should have accounts payable on your books if you have bills due. Enter unpaid bills into the Accounts Payable module using the invoice date. When paying the bill to pay it through the Accounts Payable module not the Bank module.
- More On Which Date to Use When Entering Your Bill/Invoice
- How to Record a Deposit on a Purchase
- How to Record the Payment of an Accounts Payable Invoice
(How to Book a Vendor Payment) - How to Record Business Expenses Paid With Your Personal Credit Card
- How to Record Prepaid Expenses
- How to Record an Operating Lease Payment
- How to Record Corporate Dividends Payable
- How to Record Purchase of Supplies for Construction in Progress
Payroll
- Basic Manual Payroll Entries for Canada
- Basic Manual Payroll Entries for the U.S.
- How to Record Payroll Taxes Manually
- How to Record The Hiring Credit - CRA's HCSB
Inventory
The Bookkeeper's Tip
Year End Count of Inventory
Remember to mark your calendar and schedule a physical count of inventory as close to the last day of your fiscal year end as possible.
- How to Record Inventory Purchases and Sales
Using a Periodic Inventory System - How to Record Inventory Purchases and Sales
Using a Perpetual Inventory System - How to Record Yearend Journal Entries for a Periodic Inventory System
Capital Assets
- How to Record the Purchase of an Asset
- How to Record the Sale of an Asset
- How to Record the Purchase and Disposal of a Vehicle (can be applied to the trade-in of any asset)
- Recording and Amortizing Incorporation Costs
Banking
The Bookkeeper's Tip
Auto Log
Remember, you have to keep an auto log if you want to claim expenses relating to the use of your personal vehicle for business.
- How to Record Cash or Cheques For Bank Deposits
- How to Record a Capital Lease and Capital Lease Payments
- How to Record Your Owner's Draw
How to Record Personal Draw When You Are Self-Employed - How to Record a Loan from the Owner
- How to Record the Receipt of General Loan Proceeds
also referred to as Company Loan or Bank Loan - How to Record Your Monthly Loan Payment
- How to Manage Petty Cash - Setup, Expense Recording, Replenishment
- How to Handle a Stale Dated Cheque
- How to Record a Term Deposit
- How to Record Inter-company Transactions
- Booking Your Line of Credit Transactions
Investment Income
- How to Record Investment Dividends vs Dividends Payable Declared
- How to Record Investment Income in QuickBooks
- How to Record Stock Dividend and Expiration of a Rights Offering
Taxes
- How to Record a GST Payment (Refund) - How to Record GST/HST Manually
- How to Record Corporate Income Tax Expense
- How to Record Corporate Income Tax Refund and Tax Installments
Year-End ... Closing The Books
- About Adjusting and Correcting Entries
- Current Portion of Long Term Debt
- How to Record a Contingent Liability
- How to Setup a Replacement Reserve
- How to Record Amortization Expense
- How to Accrue Annual Audit Fees
- Q&A on How to Clean-up Books for Yearend
- Getting Ready for Year-end - Roll up your sleeves and get to work
INDEX for Common Bookkeeping Entries Series
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