Computer Accounting with QuickBooks 2015 by Donna Kay

QuickBooks Case 9 Reports

QBCASE 9 Sheetname
X * Chart of Accounts QBC9.2 COA
X * Customer List QBC9.3 CUST
X * Vendor List QBC9.4 VEN
X * Item List QBC9.5 ITEM
X * Deposit Detail QBC9.7 DEP
X * Check Detail QBC9.7 CKS
X * Adjusting Entries QBC9.8 ADJ
X * Adjusted Trial Balance QBC9.8 ADJTB
X * General Ledger QBC9.9 GL
X * Profit & Loss QBC9.9 PL
X * Balance Sheet QBC9.9 BS
X * Statement of Cash Flows QBC9.9 SCF

Page 1 of 23
Nathan Belew QB Case 9 Tuscany Landscapes 9:19 PM

Account Listing 04/16/2017

January 1, 2020
Account Type Balance Total Description Accnt. # Tax Line
Checking Bank 0.00 <Unassigned>
14000 Mower Fixed Asset 0.00 Mower 14000 <Unassigned>
14000 Mower:14100 Mower Cost Fixed Asset 0.00 Mower Cost 14100 <Unassigned>
14000 Mower:14200 Accumulated Depreciation Mower
Fixed Asset 0.00 Accumulated Depreciation Mower 14200 <Unassigned>
15000 Furniture and Equipment Fixed Asset 0.00 Furniture and equipment with useful life exceeding one 15000
year <Unassigned>
15800 Landscaping Equipment Fixed Asset 0.00 Landscaping and lawn equipment 15800 <Unassigned>
17000 Accumulated Depreciation Fixed Asset 0.00 Accumulated depreciation on equipment, buildings and17000
improvements
<Unassigned>
18000 Trimmer Equipment Fixed Asset 0.00 Trimmer Equipment 18000 <Unassigned>
18000 Trimmer Equipment:18100 Trimmer Equipment
Fixed
Cost
Asset 0.00 Trimmer Equipment Cost 18100 <Unassigned>
18000 Trimmer Equipment:18200 Accumulated DeprFixed
Trimmer
Asset 0.00 18200 <Unassigned>
30000 Opening Balance Equity Equity 0.00 Opening balances during setup post to this account. The
30000
balance<Unassigned>
of this account should be zero after completing your setup
30800 Owners Draw Equity 0.00 Monies taken out of the business by the owner 30800 <Unassigned>
32000 Owners Equity Equity Monies invested in the business by the owner, and profits
32000
kept in<Unassigned>
company accounts
44900 Installation Services Income Landscape installation services income 44900 Schedule C: Gross receipts or sales
45700 Maintenance Services Income Landscape maintenance services income 45700 Schedule C: Gross receipts or sales
51600 Materials Costs Cost of Goods Sold Cost of materials used on jobs 51600 Schedule C: Purchases, cost of goods
54100 Worker's Compensation Insurance Cost of Goods Sold Worker's compensation insurance premiums 54100 Schedule C: Other costs, COGS
60000 Advertising and Promotion Expense Advertising, marketing, graphic design, and other promotional
60000 expenses
Schedule C: Advertising
60100 Auto and Truck Expenses Expense Fuel, oil, repairs, and other automobile maintenance for60100
businessSchedule
autos and
C:trucks
Car and truck expenses
60400 Bank Service Charges Expense Bank account service fees, bad check charges and other
60400
bank fees
Schedule C: Other business expenses
61700 Computer and Internet Expenses Expense Computer supplies, off-the-shelf software, online fees, and
61700
otherSchedule
computerC:
or Other
internet
business
related expenses
expenses
62400 Depreciation Expense Expense Depreciation on equipment, buildings and improvements
62400 <Unassigned>
63300 Insurance Expense Expense Insurance expenses 63300 Schedule C: Insurance, other than health
63400 Interest Expense Expense Interest payments on business loans, credit card balances,
63400or other
Schedule
business
C: Interest
debt expense, other
64300 Meals and Entertainment Expense Business meals and entertainment expenses, including64300
travel-related
Schedule
meals
C:(may
Mealshave
andlimited
entertainment
deductibility)
64800 Supplies Expense Expense Supplies Expense 64800 Schedule C: Supplies (not from COGS)
64900 Office Supplies Expense Office supplies expense 64900 Schedule C: Office expenses
66500 Postage and Delivery Expense Postage, courier, and pickup and delivery services 66500 Schedule C: Other business expenses
66700 Professional Fees Expense Payments to accounting professionals and attorneys for66700
accounting
Schedule
or legal
C:services
Legal and professional fees
67100 Rent Expense Expense Rent paid for company offices or other structures used 67100
in the business
Schedule C: Rent/lease other bus. prop.
67200 Repairs and Maintenance Expense Incidental repairs and maintenance of business assets 67200
that do not
Schedule
add to the
C: Repairs
value or and
appreciably
maintenance
prolong its life
68100 Telephone Expense Expense Telephone and long distance charges, faxing, and other68100
fees NotSchedule
equipment
C: purchases
Utilities
68400 Travel Expense Expense Business-related travel expenses including airline tickets,
68400
taxi fares,
Schedule
hotel and
C: Travel
other travel expenses
68600 Utilities Expense Water, electricity, garbage, and other basic utilities expenses
68600 Schedule C: Utilities

Page 2 of 23
 Account Type Balance Total Description Accnt. # Tax Line
80000 Ask My Accountant Other Expense Transactions to be discussed with accountant, consultant,
80000
or tax<Unassigned>
preparer

Page 3 of 23
Nathan Belew QB Case 9 Tuscany Landscapes
Customer & Job List
April 16, 2017
Active Status Customer Balance Balance Total Company Mr./Ms./... First Name M.I. Last Name Primary Contact Main Phone Fax Alt. Phone Secondary Contact
Active Benefico Katrina 0.00 0.00 Katrina Benefico 415-555-1818
Active Benefico Katrina:Lawn 0.00 0.00 Katrina Benefico 415-555-1818
Active Rock Castle Construction 0.00 0.00 Rock Castle Construction Rock Castle 415-555-7878
Active Rock Castle Construction:Lawn & Shrubs 0.00 0.00 Rock Castle Construction Rock Castle 415-555-7878
Active Whalen, Tom 0.00 0.00 Tom Whalen 415-555-1234
Active Whalen, Tom:Lawn 0.00 0.00 Tom Whalen 415-555-1234

Page 4 of 23
Job Title Main Email Bill to 1 Bill to 2 Bill to 3 Bill to 4 Bill to 5 Ship to 1 Ship to 2 Ship to 3 Ship to 4 Ship to 5 Customer Type Terms Rep Sales Tax Code Tax item Resale Num Account No.
Katrina Benefico 10 Pico Blvd Bayshore, CA 94326 Residential Net 30 3001
Katrina Benefico 10 Pico Blvd Bayshore, CA 94326 Residential Net 30 3001
Rock Castle ConstructionRock Castle 1735 County Road Bayshore, CA 94326 Commercial Net 30 3003
Rock Castle ConstructionRock Castle 1735 County Road Bayshore, CA 94326 Commercial Net 30 3003
Tom Whalen 100 Sunset Drive, Bayshore CA Residential Net 30 3002
Tom Whalen 100 Sunset Drive, Bayshore CA Residential Net 30 3002

Page 5 of 23
 9:30 PM

########

Credit Limit Job Status Job Type Job Description Start Date Projected End End Date

Awarded Lawn Mow/Trim Lawn

Awarded Lawn & ShrubsMow/Trim Lawn & Shrubs

Awarded Lawn Mow/Trim Lawn

Page 6 of 23
Nathan Belew QB Case 9 Tuscany Landscapes
Vendor List
April 16, 2017
Active Status Vendor Balance Balance Total Company Mr./Ms./... First Name M.I. Last Name Bill from 1 Bill from 2 Bill from 3 Bill from 4 Bill from 5
Active AB Gas Station 0.00 0.00 AB Gas Station Norm 100 Manchester Road BAyshore, CA 94326
Active Mower Sales & Repairs 0.00 0.00 Mower Sales & Repairs Teresa Mower Sales & Repairs650 Manchester RoadBayshore, CA 94326

Page 7 of 23
 9:35 PM

04/16/2017

Ship from 1 Ship from 2 Ship from 3 Ship from 4 Ship from 5 Primary Contact Job Title Main Phone Fax Alt. Phone Secondary Contact
415-555-7844
415-555-8222

Page 8 of 23
Nathan Belew QB Case 9 Tuscany Landscapes 9:39 PM

Item Listing 04/16/2017

January 1, 2020
Item Description Type Cost Price Sales Tax Code Preferred Vendor
Mowing Lawn MowingService 0.00 25.00
Trim ShrubsTrim Shrubs Service 0.00 30.00

Page 9 of 23
Nathan Belew QB Case 9 Tuscany Landscapes 3:00 PM

Deposit Detail ########

January through December 2020
Type Num Date Name Account Amount

Deposit ######## Checking 1,500.00

Tomaso Moltissimo 30000 Opening Balance Equity -1,500.00

TOTAL -1,500.00

Deposit ######## Checking 900.00

Payment 755 ######## Benefico Katrina:Lawn 12000 Undeposited Funds -300.00

Payment 645 ######## Whalen, Tom 12000 Undeposited Funds -200.00
Payment 1068 ######## Rock Castle Construction 12000 Undeposited Funds -400.00
TOTAL -900.00

Deposit ######## Checking 900.00

Payment 895 ######## Benefico Katrina 12000 Undeposited Funds -300.00

Payment 698 ######## Whalen, Tom 12000 Undeposited Funds -200.00
Payment 1100 ######## Rock Castle Construction 12000 Undeposited Funds -400.00
TOTAL -900.00

Deposit ######## Checking 1,470.00

Payment 910 ######## Benefico Katrina 12000 Undeposited Funds -510.00

Payment 1200 ######## Rock Castle Construction 12000 Undeposited Funds -670.00
Payment 715 ######## Whalen, Tom 12000 Undeposited Funds -290.00
TOTAL -1,470.00

Deposit ######## Checking 900.00

Payment 935 ######## Benefico Katrina:Lawn 12000 Undeposited Funds -300.00

Payment 1300 ######## Rock Castle Construction:Lawn & Shrubs12000 Undeposited Funds -400.00
Payment 742 ######## Whalen, Tom 12000 Undeposited Funds -200.00
TOTAL -900.00

Page 10 of 23
 Type Num Date Name Account Amount

Deposit ######## Checking 900.00

Payment 934 ######## Benefico Katrina 12000 Undeposited Funds -300.00

Payment 1400 ######## Rock Castle Construction:Lawn & Shrubs12000 Undeposited Funds -400.00
Payment 746 ######## Whalen, Tom 12000 Undeposited Funds -200.00
TOTAL -900.00

Deposit ######## Checking 900.00

Payment 956 ######## Benefico Katrina 12000 Undeposited Funds -300.00

Payment 1500 ######## Rock Castle Construction:Lawn & Shrubs12000 Undeposited Funds -400.00
Payment 755 ######## Whalen, Tom 12000 Undeposited Funds -200.00
TOTAL -900.00

Deposit ######## Checking 1,470.00

Payment 967 ######## Benefico Katrina 12000 Undeposited Funds -510.00

Payment 1600 ######## Rock Castle Construction 12000 Undeposited Funds -670.00
Payment 765 ######## Whalen, Tom 12000 Undeposited Funds -290.00
TOTAL -1,470.00

Page 11 of 23
Nathan Belew QB Case 9 Tuscany Landscapes 3:02 PM

Check Detail 04/17/2017

January through December 2020
Type Num Date Name Item Account Paid Amount Original Amount

Bill Pmt -Check ######## AB Gas Station Checking -100.00

Bill ######## 64800 Supplies Expense -100.00 100.00

TOTAL -100.00 100.00

Bill Pmt -Check ######## MOwer Sales & Repairs Checking -200.00

Bill ######## 18000 Trimmer Equipment -200.00 200.00

TOTAL -200.00 200.00

Bill Pmt -Check ######## AB Gas Station Checking -100.00

Bill ######## 64800 Supplies Expense -100.00 100.00

TOTAL -100.00 100.00

Bill Pmt -Check ######## AB Gas Station Checking -100.00

Bill ######## 64800 Supplies Expense -100.00 100.00

TOTAL -100.00 100.00

Bill Pmt -Check ######## AB Gas Station Checking -100.00

Bill ######## 64800 Supplies Expense -100.00 100.00

TOTAL -100.00 100.00

Bill Pmt -Check ######## AB Gas Station Checking -100.00

Bill ######## 64800 Supplies Expense -100.00 100.00

TOTAL -100.00 100.00

Bill Pmt -Check ######## AB Gas Station Checking -100.00

Page 12 of 23
 Type Num Date Name Item Account Paid Amount Original Amount
Bill ######## 64800 Supplies Expense -100.00 100.00
TOTAL -100.00 100.00

Bill Pmt -Check ######## AB Gas Station Checking -50.00

Bill ######## 64800 Supplies Expense -50.00 50.00

TOTAL -50.00 50.00

Bill Pmt -Check 501 ######## MOwer Sales & Repairs Checking -800.00

Bill ######## 14000 Mower -800.00 800.00

TOTAL -800.00 800.00

Page 13 of 23
Nathan Belew QB Case 9 Tuscany Landscapes 3:05 PM

Adjusting Journal Entries 04/17/2017

December 31, 2020 Accrual Basis
Date Num Name Memo Account Debit Credit
######## ADJ1 62400 Depreciation Expense #####
14200 Accumulated Depreciation Mower 200.00
##### 200.00
######## ADJ2 62400 Depreciation Expense #####
18200 Accumulated Depr Trimmer 100.00
##### 100.00
TOTAL ##### 300.00

Page 14 of 23
Nathan Belew QB Case 9 Tuscany Landscapes 3:06 PM

Adjusted Trial Balance 04/17/2017

December 31, 2020 Accrual Basis
Unadjusted BalanceAdjustments Adjusted Balance
Debit Credit Debit Credit Debit Credit
Checking ###### ######
11000 Accounts Receivable 0.00 0.00
12000 Undeposited Funds 0.00 0.00
14000 Mower 800.00 800.00
14000 Mower:14200 Accumulated Depreciation Mower ##### 200.00
18000 Trimmer Equipment 200.00 200.00
18000 Trimmer Equipment:18200 Accumulated Depr Trimmer ##### 100.00
20000 Accounts Payable 0.00 0.00
30000 Opening Balance Equity ###### 1,500.00
45700 Maintenance Services ###### 7,440.00
62400 Depreciation Expense ##### 300.00
64800 Supplies Expense 650.00 650.00
TOTAL ###### ###### ##### ##### ###### 9,240.00

Page 15 of 23
Nathan Belew QB Case 9 Tuscany Landscapes 3:08 PM

General Ledger 04/17/2017

As of December 31, 2020 Accrual Basis
Type Date Num Adj Name Memo Split Debit Credit Balance
Checking 0.00
Deposit ######## Deposit 30000 Opening Balance Equity 1,500.00 1,500.00
Bill Pmt -Check ######## 501 MOwer Sales & Repairs 4002 20000 Accounts Payable 800.00 700.00
Bill Pmt -Check ######## AB Gas Station 4001 20000 Accounts Payable 100.00 600.00
Bill Pmt -Check ######## MOwer Sales & Repairs 4002 20000 Accounts Payable 200.00 400.00
Deposit ######## Deposit -SPLIT- 900.00 1,300.00
Bill Pmt -Check ######## AB Gas Station 4001 20000 Accounts Payable 100.00 1,200.00
Deposit ######## Deposit -SPLIT- 900.00 2,100.00
Bill Pmt -Check ######## AB Gas Station 4001 20000 Accounts Payable 100.00 2,000.00
Deposit ######## Deposit -SPLIT- 1,470.00 3,470.00
Bill Pmt -Check ######## AB Gas Station 4001 20000 Accounts Payable 100.00 3,370.00
Deposit ######## Deposit -SPLIT- 900.00 4,270.00
Bill Pmt -Check ######## AB Gas Station 4001 20000 Accounts Payable 100.00 4,170.00
Deposit ######## Deposit -SPLIT- 900.00 5,070.00
Bill Pmt -Check ######## AB Gas Station 4001 20000 Accounts Payable 100.00 4,970.00
Deposit ######## Deposit -SPLIT- 900.00 5,870.00
Bill Pmt -Check ######## AB Gas Station 4001 20000 Accounts Payable 50.00 5,820.00
Deposit ######## Deposit -SPLIT- 1,470.00 7,290.00
Total Checking 8,940.00 1,650.00 7,290.00
11000 Accounts Receivable 0.00
Invoice ######## 1 Benefico Katrina:Lawn -SPLIT- 300.00 300.00
Invoice ######## 2 Rock Castle Construction:Lawn & Shrubs -SPLIT- 400.00 700.00
Invoice ######## 3 Whalen, Tom -SPLIT- 200.00 900.00
Payment ######## 755 Benefico Katrina:Lawn 12000 Undeposited Funds 300.00 600.00
Payment ######## 645 Whalen, Tom 12000 Undeposited Funds 200.00 400.00
Payment ######## 1068 Rock Castle Construction:Lawn & Shrubs 12000 Undeposited Funds 400.00 0.00
Invoice ######## 4 Benefico Katrina -SPLIT- 300.00 300.00
Invoice ######## 5 Rock Castle Construction:Lawn & Shrubs -SPLIT- 400.00 700.00
Invoice ######## 6 Whalen, Tom:Lawn -SPLIT- 200.00 900.00
Payment ######## 895 Benefico Katrina 12000 Undeposited Funds 300.00 600.00
Payment ######## 698 Whalen, Tom:Lawn 12000 Undeposited Funds 200.00 400.00
Payment ######## 1100 Rock Castle Construction:Lawn & Shrubs 12000 Undeposited Funds 400.00 0.00
Invoice ######## 7 Benefico Katrina -SPLIT- 510.00 510.00
Invoice ######## 8 Rock Castle Construction -SPLIT- 670.00 1,180.00

Page 16 of 23
 Type Date Num Adj Name Memo Split Debit Credit Balance
Invoice ######## 9 Whalen, Tom -SPLIT- 290.00 1,470.00
Payment ######## 910 Benefico Katrina 12000 Undeposited Funds 510.00 960.00
Payment ######## 1200 Rock Castle Construction 12000 Undeposited Funds 670.00 290.00
Payment ######## 715 Whalen, Tom 12000 Undeposited Funds 290.00 0.00
Invoice ######## 10 Benefico Katrina:Lawn -SPLIT- 300.00 300.00
Invoice ######## 11 Rock Castle Construction:Lawn & Shrubs -SPLIT- 400.00 700.00
Invoice ######## 12 Whalen, Tom:Lawn -SPLIT- 200.00 900.00
Payment ######## 935 Benefico Katrina:Lawn 12000 Undeposited Funds 300.00 600.00
Payment ######## 1300 Rock Castle Construction:Lawn & Shrubs 12000 Undeposited Funds 400.00 200.00
Payment ######## 742 Whalen, Tom:Lawn 12000 Undeposited Funds 200.00 0.00
Invoice ######## 13 Benefico Katrina -SPLIT- 300.00 300.00
Invoice ######## 14 Rock Castle Construction:Lawn & Shrubs -SPLIT- 400.00 700.00
Invoice ######## 15 Whalen, Tom:Lawn -SPLIT- 200.00 900.00
Payment ######## 934 Benefico Katrina 12000 Undeposited Funds 300.00 600.00
Payment ######## 1400 Rock Castle Construction:Lawn & Shrubs 12000 Undeposited Funds 400.00 200.00
Payment ######## 746 Whalen, Tom:Lawn 12000 Undeposited Funds 200.00 0.00
Invoice ######## 16 Benefico Katrina:Lawn -SPLIT- 300.00 300.00
Invoice ######## 17 Rock Castle Construction:Lawn & Shrubs -SPLIT- 400.00 700.00
Invoice ######## 18 Whalen, Tom:Lawn -SPLIT- 200.00 900.00
Payment ######## 1500 Rock Castle Construction:Lawn & Shrubs 12000 Undeposited Funds 400.00 500.00
Payment ######## 956 Benefico Katrina:Lawn 12000 Undeposited Funds 300.00 200.00
Payment ######## 755 Whalen, Tom:Lawn 12000 Undeposited Funds 200.00 0.00
Invoice ######## 19 Benefico Katrina:Lawn -SPLIT- 510.00 510.00
Invoice ######## 20 Rock Castle Construction:Lawn & Shrubs -SPLIT- 670.00 1,180.00
Invoice ######## 21 Whalen, Tom:Lawn -SPLIT- 290.00 1,470.00
Payment ######## 967 Benefico Katrina:Lawn 12000 Undeposited Funds 510.00 960.00
Payment ######## 1600 Rock Castle Construction:Lawn & Shrubs 12000 Undeposited Funds 670.00 290.00
Payment ######## 765 Whalen, Tom:Lawn 12000 Undeposited Funds 290.00 0.00
Total 11000 Accounts Receivable 7,440.00 7,440.00 0.00
12000 Undeposited Funds 0.00
Payment ######## 755 Benefico Katrina:Lawn 11000 Accounts Receivable 300.00 300.00
Payment ######## 645 Whalen, Tom 11000 Accounts Receivable 200.00 500.00
Payment ######## 1068 Rock Castle Construction 11000 Accounts Receivable 400.00 900.00
Deposit ######## 755 -MULTIPLE- Deposit Checking 900.00 0.00
Payment ######## 895 Benefico Katrina 11000 Accounts Receivable 300.00 300.00
Payment ######## 698 Whalen, Tom 11000 Accounts Receivable 200.00 500.00
Payment ######## 1100 Rock Castle Construction 11000 Accounts Receivable 400.00 900.00

Page 17 of 23
 Type Date Num Adj Name Memo Split Debit Credit Balance
Deposit ######## 895 -MULTIPLE- Deposit Checking 900.00 0.00
Payment ######## 910 Benefico Katrina 11000 Accounts Receivable 510.00 510.00
Payment ######## 1200 Rock Castle Construction 11000 Accounts Receivable 670.00 1,180.00
Payment ######## 715 Whalen, Tom 11000 Accounts Receivable 290.00 1,470.00
Deposit ######## 910 -MULTIPLE- Deposit Checking 1,470.00 0.00
Payment ######## 935 Benefico Katrina:Lawn 11000 Accounts Receivable 300.00 300.00
Payment ######## 1300 Rock Castle Construction:Lawn & Shrubs 11000 Accounts Receivable 400.00 700.00
Payment ######## 742 Whalen, Tom 11000 Accounts Receivable 200.00 900.00
Deposit ######## 935 -MULTIPLE- Deposit Checking 900.00 0.00
Payment ######## 934 Benefico Katrina 11000 Accounts Receivable 300.00 300.00
Payment ######## 1400 Rock Castle Construction:Lawn & Shrubs 11000 Accounts Receivable 400.00 700.00
Payment ######## 746 Whalen, Tom 11000 Accounts Receivable 200.00 900.00
Deposit ######## 934 -MULTIPLE- Deposit Checking 900.00 0.00
Payment ######## 956 Benefico Katrina 11000 Accounts Receivable 300.00 300.00
Payment ######## 1500 Rock Castle Construction:Lawn & Shrubs 11000 Accounts Receivable 400.00 700.00
Payment ######## 755 Whalen, Tom 11000 Accounts Receivable 200.00 900.00
Deposit ######## 956 -MULTIPLE- Deposit Checking 900.00 0.00
Payment ######## 967 Benefico Katrina 11000 Accounts Receivable 510.00 510.00
Payment ######## 1600 Rock Castle Construction 11000 Accounts Receivable 670.00 1,180.00
Payment ######## 765 Whalen, Tom 11000 Accounts Receivable 290.00 1,470.00
Deposit ######## 967 -MULTIPLE- Deposit Checking 1,470.00 0.00
Total 12000 Undeposited Funds 7,440.00 7,440.00 0.00
14000 Mower 0.00
14200 Accumulated Depreciation Mower 0.00
General Journal ######## ADJ1 62400 Depreciation Expense 200.00 -200.00
Total 14200 Accumulated Depreciation Mower 0.00 200.00 -200.00
14000 Mower - Other 0.00
Bill ######## MOwer Sales & Repairs 20000 Accounts Payable 800.00 800.00
Total 14000 Mower - Other 800.00 0.00 800.00
Total 14000 Mower 800.00 200.00 600.00
18000 Trimmer Equipment 0.00
18200 Accumulated Depr Trimmer 0.00
General Journal ######## ADJ2 62400 Depreciation Expense 100.00 -100.00
Total 18200 Accumulated Depr Trimmer 0.00 100.00 -100.00
18000 Trimmer Equipment - Other 0.00
Bill ######## MOwer Sales & Repairs Trimming Equipment 20000 Accounts Payable 200.00 200.00
Total 18000 Trimmer Equipment - Other 200.00 0.00 200.00

Page 18 of 23
 Type Date Num Adj Name Memo Split Debit Credit Balance
Total 18000 Trimmer Equipment 200.00 100.00 100.00
20000 Accounts Payable 0.00
Bill ######## MOwer Sales & Repairs 14000 Mower 800.00 -800.00
Bill Pmt -Check ######## 501 MOwer Sales & Repairs 4002 Checking 800.00 0.00
Bill ######## MOwer Sales & Repairs 18000 Trimmer Equipment 200.00 -200.00
Bill ######## AB Gas Station 64800 Supplies Expense 100.00 -300.00
Bill Pmt -Check ######## AB Gas Station 4001 Checking 100.00 -200.00
Bill Pmt -Check ######## MOwer Sales & Repairs 4002 Checking 200.00 0.00
Bill ######## AB Gas Station 64800 Supplies Expense 100.00 -100.00
Bill Pmt -Check ######## AB Gas Station 4001 Checking 100.00 0.00
Bill ######## AB Gas Station Purchased Gas and supplies64800 Supplies Expense 100.00 -100.00
Bill Pmt -Check ######## AB Gas Station 4001 Checking 100.00 0.00
Bill ######## AB Gas Station 64800 Supplies Expense 100.00 -100.00
Bill Pmt -Check ######## AB Gas Station 4001 Checking 100.00 0.00
Bill ######## AB Gas Station 64800 Supplies Expense 100.00 -100.00
Bill Pmt -Check ######## AB Gas Station 4001 Checking 100.00 0.00
Bill ######## AB Gas Station 64800 Supplies Expense 100.00 -100.00
Bill Pmt -Check ######## AB Gas Station 4001 Checking 100.00 0.00
Bill ######## AB Gas Station 64800 Supplies Expense 50.00 -50.00
Bill Pmt -Check ######## AB Gas Station 4001 Checking 50.00 0.00
Total 20000 Accounts Payable 1,650.00 1,650.00 0.00
30000 Opening Balance Equity 0.00
Deposit ######## Tomaso Moltissimo Invested $1,500 in business Checking 1,500.00 -1,500.00
Total 30000 Opening Balance Equity 0.00 1,500.00 -1,500.00
45700 Maintenance Services 0.00
Invoice ######## 1 Benefico Katrina:Lawn Lawn Mowing 11000 Accounts Receivable 300.00 -300.00
Invoice ######## 2 Rock Castle Construction:Lawn & ShrubsLawn Mowing 11000 Accounts Receivable 400.00 -700.00
Invoice ######## 3 Whalen, Tom Lawn Mowing 11000 Accounts Receivable 200.00 -900.00
Invoice ######## 4 Benefico Katrina Lawn Mowing 11000 Accounts Receivable 300.00 -1,200.00
Invoice ######## 5 Rock Castle Construction:Lawn & ShrubsLawn Mowing 11000 Accounts Receivable 400.00 -1,600.00
Invoice ######## 6 Whalen, Tom:Lawn Lawn Mowing 11000 Accounts Receivable 200.00 -1,800.00
Invoice ######## 7 Benefico Katrina -MULTIPLE- 11000 Accounts Receivable 510.00 -2,310.00
Invoice ######## 8 Rock Castle Construction -MULTIPLE- 11000 Accounts Receivable 670.00 -2,980.00
Invoice ######## 9 Whalen, Tom -MULTIPLE- 11000 Accounts Receivable 290.00 -3,270.00
Invoice ######## 10 Benefico Katrina:Lawn Lawn Mowing 11000 Accounts Receivable 300.00 -3,570.00
Invoice ######## 11 Rock Castle Construction:Lawn & ShrubsLawn Mowing 11000 Accounts Receivable 400.00 -3,970.00
Invoice ######## 12 Whalen, Tom:Lawn Lawn Mowing 11000 Accounts Receivable 200.00 -4,170.00

Page 19 of 23
 Type Date Num Adj Name Memo Split Debit Credit Balance
Invoice ######## 13 Benefico Katrina Lawn Mowing 11000 Accounts Receivable 300.00 -4,470.00
Invoice ######## 14 Rock Castle Construction:Lawn & ShrubsLawn Mowing 11000 Accounts Receivable 400.00 -4,870.00
Invoice ######## 15 Whalen, Tom:Lawn Lawn Mowing 11000 Accounts Receivable 200.00 -5,070.00
Invoice ######## 16 Benefico Katrina:Lawn Lawn Mowing 11000 Accounts Receivable 300.00 -5,370.00
Invoice ######## 17 Rock Castle Construction:Lawn & ShrubsLawn Mowing 11000 Accounts Receivable 400.00 -5,770.00
Invoice ######## 18 Whalen, Tom:Lawn Lawn Mowing 11000 Accounts Receivable 200.00 -5,970.00
Invoice ######## 19 Benefico Katrina:Lawn -MULTIPLE- 11000 Accounts Receivable 510.00 -6,480.00
Invoice ######## 20 Rock Castle Construction:Lawn & Shrubs-MULTIPLE- 11000 Accounts Receivable 670.00 -7,150.00
Invoice ######## 21 Whalen, Tom:Lawn -MULTIPLE- 11000 Accounts Receivable 290.00 -7,440.00
Total 45700 Maintenance Services 0.00 7,440.00 -7,440.00
62400 Depreciation Expense 0.00
General Journal ######## ADJ1 14200 Accumulated Depreciation Mower 200.00 200.00
General Journal ######## ADJ2 18200 Accumulated Depr Trimmer 100.00 300.00
Total 62400 Depreciation Expense 300.00 0.00 300.00
64800 Supplies Expense 0.00
Bill ######## AB Gas Station 20000 Accounts Payable 100.00 100.00
Bill ######## AB Gas Station 20000 Accounts Payable 100.00 200.00
Bill ######## AB Gas Station Purchased Gas and supplies20000 Accounts Payable 100.00 300.00
Bill ######## AB Gas Station 20000 Accounts Payable 100.00 400.00
Bill ######## AB Gas Station 20000 Accounts Payable 100.00 500.00
Bill ######## AB Gas Station 20000 Accounts Payable 100.00 600.00
Bill ######## AB Gas Station 20000 Accounts Payable 50.00 650.00
Total 64800 Supplies Expense 650.00 0.00 650.00
TOTAL ####### ####### 0.00

Page 20 of 23
Nathan Belew QB Case 9 Tuscany Landscapes
3:14 PM

Profit & Loss 04/17/2017

January through December 2020 Accrual Basis
Jan - Dec 20
Ordinary Income/Expense
Income
45700 Maintenance Services 7,440.00
Total Income 7,440.00
Gross Profit 7,440.00
Expense
62400 Depreciation Expense 300.00
64800 Supplies Expense 650.00
Total Expense 950.00
Net Ordinary Income 6,490.00
Net Income 6,490.00

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Nathan Belew QB Case 9 Tuscany Landscapes
3:16 PM

Balance Sheet 04/17/2017

As of December 31, 2020 Accrual Basis
Dec 31, 20
ASSETS
Current Assets
Checking/Savings
Checking 7,290.00
Total Checking/Savings 7,290.00
Total Current Assets 7,290.00
Fixed Assets
14000 Mower
14200 Accumulated Depreciation Mower -200.00
14000 Mower - Other 800.00
Total 14000 Mower 600.00
18000 Trimmer Equipment
18200 Accumulated Depr Trimmer -100.00
18000 Trimmer Equipment - Other 200.00
Total 18000 Trimmer Equipment 100.00
Total Fixed Assets 700.00
TOTAL ASSETS 7,990.00
LIABILITIES & EQUITY
Equity
30000 Opening Balance Equity 1,500.00
Net Income 6,490.00
Total Equity 7,990.00
TOTAL LIABILITIES & EQUITY 7,990.00

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Nathan Belew QB Case 9 Tuscany Landscapes 3:17 PM

Statement of Cash Flows 04/17/2017

January through December 2020
Jan - Dec 20
OPERATING ACTIVITIES
Net Income 6,490.00
Net cash provided by Operating Activities 6,490.00
INVESTING ACTIVITIES
14000 Mower -800.00
14000 Mower:14200 Accumulated Depreciation Mower 200.00
18000 Trimmer Equipment -200.00
18000 Trimmer Equipment:18200 Accumulated Depr Trimmer 100.00
Net cash provided by Investing Activities -700.00
FINANCING ACTIVITIES
30000 Opening Balance Equity 1,500.00
Net cash provided by Financing Activities 1,500.00
Net cash increase for period 7,290.00
Cash at end of period 7,290.00

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