General Journal for Non-Routine Transactions

Steps:

• Recall general journal records transactions not handled by special journals (e.g., sales, purchases, cash).
• Transaction 1: Owner's withdrawal of inventory is a drawings entry, bypassing special journals.
• Transaction 2: Credit purchase of fixtures (fixed assets) is non-merchandise, requiring general journal.
• Transaction 3: Writing off irrecoverable debt is an adjusting entry for bad debts, entered in general journal.

Why A is correct:

• All three are non-routine entries outside special journals, as defined in double-entry accounting principles.

Why the others are wrong:

• B: Omits 3, but bad debt write-offs use general journal for adjustments.
• C: Ignores 2 and 3, both needing general journal for asset purchase and debt adjustment.
• D: Excludes 1, but owner's drawings require general journal entry.

Final answer: A