Expert: Ed McFarland - 12/8/2005

Question
I'm taking a class right now and I have a question about where to journalize a transaction. It says: used maintenance supplies w/ a cost of 3000 dollars to repair vehicles. I believe that I journalize this in the general journal as maintenance expense and cash as a debit, but I'm not quite sure. There are special journals that include a cash payments journal, purchase journal, cash reciepts journal, and a revenue journal. Thank you for taking your time to read this!  

Answer
If you bought the parts then you do as you have.

If there is an inventory of spare parts, which given the choices you showed me would probably live in the purchase journal, then hit that one instead of cash. If you find a purchase, for example for $10,000 of spare parts, you reduce that inventory.

Good luck