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General Journal Account Titles and Explanation Supplies Expense Supplies (Cost of supplies used) Utilities Expense Utilities Payable (Expense incurred for utilities) Insurance Expense Prepaid Insurance ($ 3600/4) (Expense incurred for insurance) Unearned Service Revenue Service Revenue (Revenue earned for the services done) Salaries Expense Salaries Payable (3/5 x 900 x 2) (Expense incurred for salaries) Depreciation Expense Accumulated depreciation- Office Furniture
31
736 229
250 250
31
722 229
150 150
31
209 400
1,600 1,600
31
726 212
1,080 1,080
31
717 150
190 190
31
112 400
1,700 1,700
Cash Date May 31 Account titles and explanation Balance Ref. Dr. Cr.
Accounts Receivable Date May 31 31 Account titles and explanation Balance Adjusting J4 1,700 Ref. Dr. Cr.
Supplies Date May 31 31 Account titles and explanation Balance Adjusting J4 900 Ref. Dr. Cr.
Prepaid Insurance Date May 31 31 Account titles and explanation Balance Adjusting J4 150 Ref. Dr. Cr.
Equipment Date May 31 Account titles and explanation Balance Ref. Dr. Cr.
Accumulated Depreciation Date May 31 Account titles and explanation Adjusting Ref. Dr. Cr. 190
Accounts Payable Date May 31 Account titles and explanation Balance Ref. Dr. Cr.
Unearned Service Revenue Date May 31 31 Account titles and explanation Balance Adjusting J4 1,600 Ref. Dr. Cr.
Salaries Payable Date May 31 Account titles and explanation Adjusting Ref. Dr. Cr. 1,080
Utility payable Date 31 Account titles and explanation Adjusting Ref. J4 Dr. Cr. 250
Owners Capital Date 31 Account titles and explanation Balance Ref. Dr. Cr.
Service Revenue Date May 31 31 31 Account titles and explanation Balance Adjusting Adjusting J4 J4 1,600 1,700 Ref. Dr. Cr.
Supplies Expense Date 31 Account titles and explanation Adjusting Ref. J4 Dr. 900 Cr.
Depreciation Expense Date 31 Account titles and explanation Adjusting Ref. J4 Dr. 190 Cr.
Insurance Expense Date 31 Account titles and explanation Adjusting Ref. J4 Dr. 150 Cr.
Salaries Expense Date 31 31 Account titles and explanation Balance Adjusting J4 1080 Ref. Dr. Cr.
Rent Expense Date 31 Account titles and explanation Balance Ref. Dr. Cr.
Utility Expense Date 31 Account titles and explanation Adjusting Ref. J4 Dr. 250 Cr.
OMIYALE CONSULTING Adjusting Trial Balance May 31, 2012 Dr. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation - Equipment Accounts Payable Utilities Payable Salaries Payable Unearned Service Revenue Owners capital Service Revenue Salaries expense Rent Expense Depreciation Expense Insurance expense Utility expense Supplies Expense TOTALS $ 4,480.00 900.00 190.00 150.00 250.00 900.00 34,920.00 $ 34,920.00 $ 4,500.00 7,700.00 1,000.00 3,450.00 11,400.00 $ 190.00 4,500.00 250.00 1080.00 400.00 17,700.00 10,800.00 Cr.