Name :

NIM :

Date Post Ref. Acc.Code Journal Entries Dr

CASH 13,500
A/R 20,800
SUPPLIES 3,200
EQUIPMENT 7,500
CAPITAL

PREPAID RENT 4,800

CASH

PREPAI INSURANCES 4,500

CASH

CASH 5,500
UNEARNED FEES

EQUIPMENT 6,500
A/P

CASH 15,300
A/R

MISC EXP 400

CASH

A/P 5,200
CASH

A/R 13,300
FEES EARNED

SALARIES EXP 1,750

CASH

6-Jan II CASH 9,450

FEES EARNED

SUPPLIES 600
CASH

A/R 6,650
FEES EARNED

CASH 4,000
FEES EARNED
CASH 12,000
A/R

SALARIES EXP 1,750

CASH

MISC EXP 325

CASH

MISC EXP 675

CASH

CASH 5,200
FEES EARNED

A/R 3,000
FEES EARNED

DRAWING 12,500
CASH
158,400
ADJUSTMENT

INSURANCE EXP 375

PREPAID INSURANCE

SUPPLIES EXP 2,275

SUPPLIES

ACC. DEPRE 750

DEPRE EXP

SALARIES EXP 175

SALARIES PAYABLE

RENT EXP 2,400

PREPAID RENT

UNEARNED FEES 2,750

FEES EARNED
Cr

45,000

4,800

4,500

5,500

6,500

15,300

400

5,200

13,300

1,750

9,450

600

6,650

4,000
 12,000

1,750

325

675

5,200

3,000

12,500
158,400

375

2,275

750

175

2,400

2,750
 GENERAL LEDGER

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 TRIAL BALANCE

Account code Account Name Dr Cr

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 ADJUSTMENT ENTRIES

Date Post Ref. Acc.Code Journal Entries Dr

Cr
 End-of-Period Spreadsheet (Work Sheet)

Acc. Unadjusted Trial Balance Adjustment Adjusted Trial Balance Profit Loss Balance Sheet
Code Account name Dr Cr Dr Cr Dr Cr Dr Cr Dr
ance Sheet
Cr
PROFIT LOSS STATEMENT
 STATEMENT OF OWNER'S EQUITY

BALANCE SHEET

ASSETS LIABILITIES

EQUITY
 CLOSING ENTRIES

Date Journal Entries Dr Cr

 POST CLOSING TRIAL BALANCE

Account code Account Name Dr Cr

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