SAMPLE 2004-10-03 iso4217:USD pure journal 001 iso639:en 2005-07-05 XBRL GL Working Group A best practice journal entries instance document 2005-06-01 2005-06-30 XABRA iso4217:usd ABC Company Company Name Otto Wellwood 2005-07-01 gj JE standard 50 The comment for this entry 1 10100 Rent usgaap account 500 D 2005-06-30 1130 Rettaler Property Ltd V check posted 2 10200 Chequing usgaap account 500 C 2005-06-30 1130 Rettaler Property Ltd V check posted Vanessa Witherspoon 2005-07-03 gj JE standard 431 The comment for this entry 1 10300 Undeposited Funds usgaap account 435.84 D 2005-06-30 9098 Ludwick, Dave C invoice posted 2 10400 Retail Sales usgaap account 229 C 2005-06-30 9098 Ludwick, Dave C invoice posted 3 10500 Inventory Asset usgaap account 100 C 2005-06-30 9098 Ludwick, Dave C invoice posted 4 10600 Cost of Goods Sold usgaap account 100 D 2005-06-30 9098 Ludwick, Dave C invoice posted 5 10400 Retail Sales usgaap account 149.99 C 2005-06-30 9098 Ludwick, Dave C invoice posted 6 10500 Inventory Asset usgaap account 80 C 2005-06-30 9098 Ludwick, Dave C invoice posted 7 10600 Cost of Goods Sold usgaap account 80 D 2005-06-30 9098 Ludwick, Dave C invoice posted 8 10700 GST Payable usgaap account 26.53 C 2005-06-30 9098 Ludwick, Dave C invoice posted 9 10800 PST Payable usgaap account 30.32 C 2005-06-30 9098 Ludwick, Dave C invoice posted Otto Wellwood 2005-07-05 gj JE standard 584 The comment for this entry 1 10100 Chequing usgaap account 684.88 C 2005-06-30 331 Alison Logan-Smith E check posted 2 20100 Payroll Expenses usgaap account 750 D 2005-06-30 331 Alison Logan-Smith E check posted 3 20100 Payroll Expenses usgaap account 85 D 2005-06-30 331 Alison Logan-Smith E check posted 4 20100 Payroll Expenses usgaap account 28.4 D 2005-06-30 331 Alison Logan-Smith E check posted 5 20200 Payroll Liabilities usgaap account 28.4 C 2005-06-30 331 Alison Logan-Smith E check posted 6 20200 Payroll Liabilities usgaap account 28.4 C 2005-06-30 331 Alison Logan-Smith E check posted 7 20100 Payroll Expenses usgaap account 23.1 D 2005-06-30 331 Alison Logan-Smith E check posted 8 20200 Payroll Liabilities usgaap account 23.1 C 2005-06-30 331 Alison Logan-Smith E check posted 9 20200 Payroll Liabilities usgaap account 16.5 C 2005-06-30 331 Alison Logan-Smith E check posted 10 20200 Payroll Liabilities usgaap account 105.22 C 2005-06-30 331 Alison Logan-Smith E check posted 11 20100 Payroll Expenses usgaap account 30 D 2005-06-30 331 Alison Logan-Smith E check posted 12 20200 Payroll Liabilities usgaap account 30 C 2005-06-30 331 Alison Logan-Smith E check posted