Management 1A GENERAL J OURNAL Bruin Dog Grooming J ournals - Rev 15

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Date Account Title Ref. Debit Credit
Management 1A GENERAL J OURNAL Bruin Dog Grooming J ournals - Rev 15
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Date Account Title Ref. Debit Credit
Management 1A GENERAL J OURNAL Bruin Dog Grooming J ournals - Rev 15
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Date Account Title Ref. Debit Credit
Management 1A GENERAL J OURNAL Bruin Dog Grooming J ournals - Rev 15
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Date Account Title Ref. Debit Credit
Management 1A SALES J OURNAL Bruin Dog Grooming J ournals - Rev 15
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Date Customer Invoice No. Terms Ref. Accounts Receivable Dr. Cost of Goods Sold Dr.
Name Sales Cr. Merchandise Inventory Cr.
Management 1A CASH RECEIPTS J OURNAL Bruin Dog Grooming J ournals - Rev 15
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Date Customer Invoice Cash Sales Ref. Accounts Sales Other Accounts COGS Dr.
Name Discounts Receivable Account Ref Amount Merch. Inv. Cr.
Dr. Dr. Cr. Cr. Cr.
Management 1A PURCHASES J OURNAL Bruin Dog Grooming J ournals - Rev 15
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Date Supplier Terms Ref. Accounts Merchandise Grooming Office Other Accounts
Payable Inventory Supplies Supplies Account Ref Amount
Cr. Dr. Dr. Dr. Dr.
Management 1A CASH DISBURSEMENTS J OURNAL Bruin Dog Grooming J ournals - Rev 15
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Date Check No. Payee Other Accounts Ref. Accounts Merchandise Cash
Account Dr. Ref. Amount Payable Dr. Inventory Dr. Cr.
Management 1A CASH DISBURSEMENTS J OURNAL Bruin Dog Grooming J ournals - Rev 15
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Date Check No. Payee Other Accounts Ref. Accounts Merchandise Cash
Account Dr. Ref. Amount Payable Dr. Inventory Dr. Cr.
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Cash Account No. 101
Date Item P/R Debit Credit Balance
Account : Accounts Receivable Account No. 102
Date Item P/R Debit Credit Balance
Account : Merchandise Inventory Account No. 103
Date Item P/R Debit Credit Balance
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Grooming Supplies Account No. 104
Date Item P/R Debit Credit Balance
Account : Office Supplies Account No. 105
Date Item P/R Debit Credit Balance
Account : Prepaid Insurance Account No. 106
Date Item P/R Debit Credit Balance
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Prepaid Rent Account No. 107
Date Item P/R Debit Credit Balance
Account : Office Furniture Account No. 108
Date Item P/R Debit Credit Balance
Account : Accumulated Depreciation - Office Furniture Account No. 109
Date Item P/R Debit Credit Balance
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Computer Equipment & Software Account No. 110
Date Item P/R Debit Credit Balance
Account : Accumulated Depreciation - Computer Equip Account No. 111
Date Item P/R Debit Credit Balance
Account : Company Van Account No. 112
Date Item P/R Debit Credit Balance
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Accumulated Depreciation - Company Van Account No. 113
Date Item P/R Debit Credit Balance
Account : Accounts Payable Account No. 201
Date Item P/R Debit Credit Balance
Account : Utilities Payable Account No. 202
Date Item P/R Debit Credit Balance
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Interest Payable Account No. 203
Date Item P/R Debit Credit Balance
Account : Salaries Payable Account No. 204
Date Item P/R Debit Credit Balance
Account : Federal Payroll Tax Payable Account No. 205
Date Item P/R Debit Credit Balance
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : State Payroll Tax Payable Account No. 206
Date Item P/R Debit Credit Balance
Account : Social Security Payable Account No. 207
Date Item P/R Debit Credit Balance
Account : Medicare Payable Account No. 208
Date Item P/R Debit Credit Balance
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : State Unemployment Payable Account No. 209
Date Item P/R Debit Credit Balance
Account : Federal Unemployment Payable Account No. 210
Date Item P/R Debit Credit Balance
Account : Federal Income Tax Payable Account No. 211
Date Item P/R Debit Credit Balance
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Unearned Revenue Account No. 215
Date Item P/R Debit Credit Balance
Account : Loan for Van Account No. 220
Date Item P/R Debit Credit Balance
Account : Common Stock $1 par Account No. 301
Date Item P/R Debit Credit Balance
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Paid-in-Capital in excess of par Account No. 302
Date Item P/R Debit Credit Balance
Account : Retained Earnings Account No. 303
Date Item P/R Debit Credit Balance
Account : Dividends Account No. 304
Date Item P/R Debit Credit Balance
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Income Summary Account No. 305
Date Item P/R Debit Credit Balance
Account : Sales Account No. 401
Date Item P/R Debit Credit Balance
Account : Sales Discounts Account No. 402
Date Item P/R Debit Credit Balance
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Cost of Goods Sold (COGS) Account No. 501
Date Item P/R Debit Credit Balance
Account : Salaries Expense Account No. 601
Date Item P/R Debit Credit Balance
Account : Consulting Expense Account No. 602
Date Item P/R Debit Credit Balance
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Automobile Expense Account No. 603
Date Item P/R Debit Credit Balance
Account : Depreciation Expense - Computer Equipment Account No. 604
Date Item P/R Debit Credit Balance
Account : Depreciation Expense - Company Van Account No. 605
Date Item P/R Debit Credit Balance
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Depreciation Expense - Office Furniture Account No. 606
Date Item P/R Debit Credit Balance
Account : Grooming Supplies Expense Account No. 607
Date Item P/R Debit Credit Balance
Account : Office Supplies Expense Account No. 608
Date Item P/R Debit Credit Balance
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Payroll Tax Expense Account No. 609
Date Item P/R Debit Credit Balance
Account : Insurance Expense Account No. 610
Date Item P/R Debit Credit Balance
Account : Rent Expense Account No. 611
Date Item P/R Debit Credit Balance
Management 1A GENERAL LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Utilities Expense Account No. 612
Date Item P/R Debit Credit Balance
Account : Interest Expense Account No. 701
Date Item P/R Debit Credit Balance
Account : Income Tax Expense Account No. 702
Date Item P/R Debit Credit Balance
Management 1A Bruin Dog Grooming J ournals - Rev 15
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SUBSIDIARY
LEDGERS
Management 1A ACCOUNTS RECEIVABLE LEDGERBruin Dog Grooming J ournals - Rev 15
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Account : 21st Century Fox
Date Item P/R Debit Credit Balance
Account : Sony Pictures
Date Item P/R Debit Credit Balance
Account : MGM Studios
Date Item P/R Debit Credit Balance
Management 1A ACCOUNTS RECEIVABLE LEDGERBruin Dog Grooming J ournals - Rev 15
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Account : LA Department of Recreation
Date Item P/R Debit Credit Balance
Account : Sepulveda Pets
Date Item P/R Debit Credit Balance
Account : Uncle Matty's
Date Item P/R Debit Credit Balance
Management 1A ACCOUNTS RECEIVABLE LEDGERBruin Dog Grooming J ournals - Rev 15
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Account : Carl's Pet Store
Date Item P/R Debit Credit Balance
Account : Karen's Pet Shop
Date Item P/R Debit Credit Balance
Account : Denise's Dog Kennel
Date Item P/R Debit Credit Balance
Management 1A ACCOUNTS RECEIVABLE LEDGERBruin Dog Grooming J ournals - Rev 15
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Account : Dogtor Veterinarian Hospital
Date Item P/R Debit Credit Balance
Account : Centinela Feed
Date Item P/R Debit Credit Balance
Account :
Date Item P/R Debit Credit Balance
Management 1A ACCOUNTS PAYABLE LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account PetCo
Date Item P/R Debit Credit Balance
Account : Hewlett Packard
Date Item P/R Debit Credit Balance
Account : Best Buy
Date Item P/R Debit Credit Balance
Management 1A ACCOUNTS PAYABLE LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Staples
Date Item P/R Debit Credit Balance
Account : Cheapo Tires Company
Date Item P/R Debit Credit Balance
Account : Chevron Gas Card
Date Item P/R Debit Credit Balance
Management 1A ACCOUNTS PAYABLE LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account : Iams
Date Item P/R Debit Credit Balance
Account : Nutro
Date Item P/R Debit Credit Balance
Account :
Date Item P/R Debit Credit Balance
Management 1A ACCOUNTS PAYABLE LEDGER Bruin Dog Grooming J ournals - Rev 15
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Account :
Date Item P/R Debit Credit Balance
Management 1A Trial Balance Bruin Dog Grooming J ournals - Rev 15
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TRIAL BALANCE ADJ USTMENTS INCOME STATEMENT BALANCE SHEET
ACCOUNT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

ADJ 'D TRIAL BAL.
Management 1A Trial Balance Bruin Dog Grooming J ournals - Rev 15
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TRIAL BALANCE ADJ USTMENTS INCOME STATEMENT BALANCE SHEET
ACCOUNT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
ADJ 'D TRIAL BAL.


Management 1A Trial Balance Bruin Dog Grooming J ournals - Rev 15
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TRIAL BALANCE ADJ USTMENTS INCOME STATEMENT BALANCE SHEET
ACCOUNT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
ADJ 'D TRIAL BAL.





Management 1A Financial Statements Bruin Dog Grooming J ournals - Rev 15
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Statement of Owners Equity
Prepare the Statement of Owners Equity
Bruin Dog Grooming
As of December 31, 2014
Management 1A Financial Statements Bruin Dog Grooming J ournals - Rev 15
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Prepare the Income Statement
Income Statement
Bruin Dog Grooming
Two months ended December 31, 2014
Management 1A Financial Statements Bruin Dog Grooming J ournals - Rev 15
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Bruin Dog Grooming
As of December 31, 2014
Prepare the Classified Balance Sheet
Balance Sheet