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July
July
General Journal
Description
1 Cash
Owners Capital
1 Equipment
Cash
Accounts Payable
3 Supplies
Accounts Payable
5 Prepaid Insurance
Cash
12 Accounts Receivable
Service Revenue
18 Accounts Payable
Cash
20 Salaries and Wages Expense
Cash
21 Cash
Accounts Receivable
25 Accounts Receivable
Service Revenue
31 Gasoline Expense
Cash
31 Owners Drawing
Cash
Totals
Adjusting Entries
31 Supplies Expense
Supplies
31 Insurance Expense
Prepaid Insurance
31 Depreciation Expense
Accumlated Depreciation- Equipment
31 Salaries and Wages Expense
Salaries and Wages Payable
31 Unearned Service Revenue
PR
Debit
14,000
10,000
800
1,800
3,800
1,400
1,600
1,400
1,500
400
600
37,300
700
150
200
500
1300
Service Revenue
Closing Entries
31 Service Revenue
Income Summary
31 Income Summary
Supplies Expense
Gasoline Expense
Depreciation Expense
Insurance Expense
Salaries and Wages Expense
31 Owner's Capital
Owner's Drawing
31 Income Summary
Owner's Capital
6600
3550
600
3050
Credit
14,000
3,000
7,000
800
1,800
3,800
1,400
1,600
1,400
1,500
400
600
37,300
700
150
200
500
1300
6600
700
400
200
150
2100
600
3050
Worksheet
Account Titles
101 Cash
112 Accounts Receivable
126 Supplies
130 Prepaid Insurance
157 Equipment
158 Accumulated Depreciation-Equipment
201 Accounts Payable
212 Salaries and Wages Payable
301 Owner's Capital
306 Owner's Drawings
350 Income Summary
400 Service Revenue
631 Supplies Expense
633 Gasoline Expense
711 Depreciation Expense
722 Insurance Expense
726 Salaries and Wages Expense
Totals
Unearned Service Revenue
Totals
Net Income
Totals
Trial Balance
Debit
Credit
6,600
3,900
800
1,800
10,000
6,400
14,000
600
5,300
400
1,600
25,700
25,700
6,600
6,600
Expenses:
Supplies Expense
Gasoline Expense
Depreciation Expense
Insurance Expense
Salaries and Wages Expense
Total Expenses
Net Income
700
400
200
150
2,100
3,550
3,050
0
14,000
3,050
-600
16,450
6,600
3,900
100
1,650
10,000
-200
1,300
$
23,350
6,400
500
6,900
16,450
16,450
23,350
Debit
Credit
6,600
3,900
100
1,650
10,000
200
1,300
6,400
500
16,450
23,550
23550
Adjustments
Debit
Credit
700
150
200
500
Adjusted
Trial Balance
Debit
Credit
###
###
100
1,650
###
200
###
500
###
###
1,300
700
1,300
2,850
6,600
700
###
200
150
2,100
200
150
500
2,850
Income Statement
Debit
Credit
1,300
27,700
6,600
700
400
200
150
2,100
27,700
3,550
3,050
6,600
6,600
6,600
Balance Sheet
Debit
Credit
6600
3900
100
1650
10000
200
6400
500
14000
600
1300
24150
24150
21100
3050
24150
6,600
6,600
700
400
200
150
2,100
3,550
3,050
6,600
3,900
100
1,650
10,000
-200
1,300
Total Assets
Liabilities:
Accounts Payable
Salaries and Wages Payable
Total Liabilities
Owner's Equity:
Owner's Capital July 31, 2014
Total Owner's Equity
Total Liabilities and Owner's Equity
23,350
6,400
500
6,900
16,450
16,450
23,350
Date
July
0
14,000
3,050
-600
16,450
3
5
12
Debit
Credit
6,600
3,900
100
1,650
10,000
18
20
21
200
1,300
25
6,400
500
16,450
31
31
23,550
23,550
July
31
31
31
31
31
General Journal
Description
Cash
Owners Capital
Equipment
Cash
Accounts Payable
Supplies
Accounts Payable
Prepaid Insurance
Cash
Accounts Receivable
Service Revenue
Accounts Payable
Cash
Salaries and Wages Expense
Cash
Cash
Accounts Receivable
Accounts Receivable
Service Revenue
Gasoline Expense
Cash
Owners Drawing
Cash
Adjusting Entries
Supplies Expense
Supplies
Insurance Expense
PR
Debit
14,000
Credit
14,000
Date
July
31
10,000
3,000
7,000
31
800
800
1,800
1,800
3,800
31
3,800
1,400
31
1,400
1,600
1,600
1,400
1,400
1,500
1,500
400
400
600
600
Credit
Debit
700
700
150
Prepaid Insurance
Depreciation Expense
Accumlated Depreciation- Equipment
Salaries and Wages Expense
Salaries and Wages Payable
Unearned Service Revenue
Service Revenue
150
200
200
500
500
1300
1300
General Journal
Description
Closing Entries
Service Revenue
Income Summary
Income Summary
Supplies Expense
Gasoline Expense
Depreciation Expense
Insurance Expense
Salaries and Wages Expense
Owner's Capital
Owner's Drawing
Income Summary
Owner's Capital
PR
Debit
Credit
6600
6600
3550
700
400
200
150
2100
600
600
3050
3050
Account Titles
101 Cash
112 Accounts Receivable
126 Supplies
130 Prepaid Insurance
157 Equipment
158 Accumulated Depreciation-Equipment
201 Accounts Payable
212 Salaries and Wages Payable
301 Owner's Capital
306 Owner's Drawings
350 Income Summary
400 Service Revenue
631 Supplies Expense
633 Gasoline Expense
711 Depreciation Expense
722 Insurance Expense
726 Salaries and Wages Expense
Totals
Unearned Service Revenue
Totals
Net Income
Totals
Trial Balance
Debit
Credit
6,600
3,900
800
1,800
10,000
Adjustments
Debit
Credit
700
150
200
6,400
500
14,000
600
5,300
1,300
700
6,600
200
150
500
700
400
200
150
2,100
1,300
2,850
1,300
27,700
400
1,600
25,700
Adjusted
Trial Balance
Debit
Credit
6,600
3,900
100
1,650
10,000
200
6,400
500
14,000
600
25,700
2,850
27,700
Income Statement
Debit
Credit
Balance Sheet
Debit
Credit
6600
3900
100
1650
10000
200
6400
500
14000
600
6,600
700
400
200
150
2,100
3,550
3,050
6,600
6,600
1300
24150
6,600
24150
21100
3050
24150