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Date CONTENT REF Dr Cr

August 1st Cash 1 $3000


Equipment $15000
Capital $18000
nd
August 2 Furniture 2 $600
Cash $600
rd
August 3 Rent Expense 3 $500
Cash $500
th
August 4 Equipment 4 $1200
Note Payable $1200
August 5th Cash 5 $825
Revenue $825
August 15th Account Receivable 6 $100
Revenue $100
August 17th Cash 7 $100
Account Receivable $100
th
August 17 Wages 8 $125
Cash $125
st
August 31 Cash 9 $930
Revenue $930
st
August 31 Note Payable 10 $400
Cash $400
August 31st Withdrawals 11 $900
Cash $900

Cash
(1) $3000 (2) $600
(5) $825 (3) $500
(7) $100 (8) $125
(9) $930 (10) $400
(11) $900
$4855 $2525
Ending Balance: $2330

Account Receivable
(6) $100 (7) $100
$100 $100
Ending Balance: 0

Furniture
(2) $600
$600 0
Ending Balance: $600
Equipment
(1) $15000
(4) $1200
$16200 0
Balance: $16200

Note Payable
(10) $400 (4) $1200
0 $800
Balance: $800

Capital
(1) $18000
0 $18000
Balance: $18000

Withdrawal
(11) $900
$900 0
Balance: $900

Revenue
(5) $825
(6) $100
(9) $930
0 $1855
Balance: $1855

Rent expenses
(3) $500
$500 0
Balance: $500

Wages
(8) $125
$125 0
Balance: $125
Trial Balance
Expressions (August 31st)
Debit Credit
Cash $2330
Account Receivable $0
Furniture $600
Equipment $16200 $800
Note Payable $18000
Capital
Withdrawals $900
Revenue $1855
Rent Expense $500
Wages $125
Total $20655 $20655

Income Statement
Expression (August 31st)
Revenue:
_ Haircutting revenue $1855
Total revenue $1855

Expenses:
_ Rent expense $500
_ Wages $125
Total expenses $625
Net income $1230

Owner’s Equity Statement


Expression (August 31st)
Beginning Capital (August 1st): 0
Plus: Investment by owner $18000
Net income $1230
$19230

Plus: Withdrawal by owner $900


Total capital $18330

Balance Sheet
Assets: Liabilities
_ Cash $2330 _ Note Payable $800
_ Furniture $600 Equity
_ Equipment $16200 _ Total Capital $18330

Total Assets $19130 Total liabilities and Equity $19130