A001D

A002D
A003D
A004D
A005D
A006D
A007D
A008D
A009D
A0010D
A0011D
A0012D
A0013D
A0014D
A0015D

A001C
A002C
A003C
A004C
A005C
A006C
A007C
A008C
A009C
A0010C
A0011C
A0012C
A0013C
A0014C
A0015C

Cash
Accounts Receivable
Office equipment
Accumulated Depreciation-OE
Furniture and Fixtures
Accumulated Depreciation - FF
Accounts Payable
Flores,Capital
Flores, Witdrawal
Accomodating Revenues
Salaries Expense
Rent Expense
Utilities Expense
Depreciation Expense - OE
Depreciation Expense - FF

Date

Particulars

Cash
Accounts Receivable
Office equipment
Accumulated Depreciation-OE
Furniture and Fixtures
Accumulated Depreciation - FF
Accounts Payable
Flores,Capital
Flores, Witdrawal
Accomodating Revenues
Salaries Expense
Rent Expense
Utilities Expense
Depreciation Expense - OE
Depreciation Expense - FF

Code

Debit

Credit

Cash
Debit
A001D

Credit
A001C
-

Accounts Receivable
Debit
Credit
A002D
A002C
-

Office equipment
Debit
A003D
-

Office equipment
Credit
A003C
-

Accumulated Depreciation-OE
Debit
Credit
A004D
A004C
-

Furniture and Fixtures

Debit
Credit
A005D
A005C
-

Accumulated Depreciation - FF
Debit
Credit
A006D
A006C
-

Accounts Payable
Debit
Credit
A007D
A007C
-

Flores,Capital
Debit
A008D
-

Flores,Capital
Credit
A008C
-

Flores, Witdrawal
Debit
Credit
A009D
A009C
-

Accomodating Revenues
Debit
Credit
A0010D
A0010C
-

Salaries Expense
Debit
Credit
A0011D
A0011C
-

Rent Expense
Debit
Credit
A0012D
A0012C
-

Utilities Expense
Debit
A0013D
-

Utilities Expense
Credit
A0013C
-

Depreciation Expense - OE
Debit
Credit
A0014D
A0014C
-

Depreciation Expense - FF
Debit
Credit
A0015D
A0015C
-

Date

Particulars

Cash
Accounts Receivable
Office equipment
Accumulated Depreciation-OE
Furniture and Fixtures
Accumulated Depreciation - FF
Accounts Payable
Flores,Capital
Flores, Witdrawal
Accomodating Revenues
Salaries Expense
Rent Expense
Utilities Expense
Depreciation Expense - OE
Depreciation Expense - FF

Code

Debit

Credit

Particulars
Cash
Accounts Receivable
Office equipment
Accumulated Depreciation-OE
Furniture and Fixtures
Accumulated Depreciation - FF
Accounts Payable
Flores,Capital
Flores, Witdrawal
Accomodating Revenues
Salaries Expense
Rent Expense
Utilities Expense
Depreciation Expense - OE
Depreciation Expense - FF
Total
Profit
Balance

Unadjusted Trial Balance

Debit
Credit
-

Adjustments
Debit
-

Adjustments

Adjusted Trial Balance

Debit
Credit
-

Credit

Income Statement
Debit
Credit

Balance Sheet
Debit

Credit
-

Flores Hotel
Income Statement
For the year ended December 31, 2016
Accomodating Revenues
Salaries Expense
Rent Expense
Utilities Expense
Depreciation Expense - OE
Depreciation Expense - FF
Net Income

Flores Hotel
Statement of Changes in Owners Equity
For the year ended December 31, 2016
Flores, Capital Beginning
Add: Additional Investment
Profit
Total
Less: Flores, Withdrawal
Loss
Flores, Capital Ending

Flores Hotel
Statement of Changes in Owners Equity
For the year ended December 31, 2016
Cash
Accounts Receivable
Office equipment
Accumulated Depreciation-OE
Furniture and Fixtures
Accumulated Depreciation - FF
Total Assets
Accounts Payable
Flores,Capital
Total Liabilities & Equity