The Desk

Driftwood Coffee Co. · Day 2 in review

The review · Sage has read your journal

Two clean entries, and one worth a conversation.

Nothing here gets erased. In accounting, mistakes are corrected in ink, on the record — and that's exactly how we'll fix this one.

General journal · Day 23 entries

✓
Cash7,800
Sales Revenue7,800

GJ-0007 · Tuesday's counter sales — clean. Cash and revenue recognized together, at delivery.

!
Supplies Inventory — Coffee Beans 12,500
Accounts Payable12,500

GJ-0008 · Kiltepan bean delivery, on account — see Sage's note →

✓
Wages Expense3,600
Cash3,600

GJ-0009 · Barista shift pay — recognized when the hours were worked. Exactly right.

Correction posted. The day can close.

Debits ₱23,900 · Credits ₱23,900 — the trial balance ticks out.

Closing streak 8 → 9
Build the statements → Begin Day 3 → See your folio →
CLOSED