general journal

date debit kredit

maret 1 cash 14000
share capital ordin 14000
1 equipment 8000
cash 3000
account payable 5000
3 supplies 1200
account payable 1200
5 prepaid insurance 1800
cash 1800
14 account receivable 4800
service revenue 4800
18 account payable 2000
cash 2000
20 salaries and wages expense 1800
cash 1800
21 cash 1600
account receivable 1600
28 account receivable 2500
service revenue 2500
31 vechile expense 320
cash 320
31 dividen 800
cash 800

cash 101
date explaining ref debit credit
1 beginning 14000
1 3000
5 1800
18 2000
20 1800
21 1600
31 320
31 800

account receivable 102

date explaining ref debit credit
14 beginning 4800
21 1600
28 2500

supplies 126
date explaining ref debit credit
 3 beginning 1200

prepaid insurance 130

date explaining ref debit credit
5 beginning 1800

equipment 157
date explaining ref debit credit
1 beginning 8000

account payable 201

date explaining ref debit credit
1 beginning 5000
3 1200
18 2000

share capital 311

date explaining ref debit credit
1 beginning 14000

dividen 332
date explaining ref debit credit
31 beginning 800

service revenue 400

date explaining ref debit credit
14 beginning 4800
28 2500

vechile expense 633

date explaining ref debit credit
31 beginning 320

salaries and wages expense 726

date explaining ref debit credit
20 beginning 1800
 fresh step carpet cleaner
trial balance
31 maret
cash 5880
account receivable 5700
supplies 1200
prepaid insurance 1800
equipment 8000
account payable 4200
share capital ordinary 14000
dividen 800
service revenue 7300
vechile expense 320
salaries and wages expense 1800
25500 25500

balance
14000
11000
9200
7200
5400
7000
6620
5880

balance
4800
3200
5700

balance
 1200

balance
1800

balance
8000

balance
5000
6200
4200

balance
14000

balance
800

balance
4800
7300

balance
320

balance
1800
 general journal
date debit credit
maret 31 account receivable 750
service revenue 750
31 depreciation expense 300
accumulated deprecia 300
31 insurance expense 150
prepain insurance 150
31 supplies expense 950
supplies 950
31 salaries and wages expense 720
salaries and wages pa 720
2870 2870
cash 101
date explaining ref debit credit
1 beginning 14000
1 3000
5 1800
18 2000
20 1800
21 1600
31 320
31 800

account receivable 102

date explaining ref debit credit
14 beginning 4800
21 1600
28 2500
31 adjustment 750

supplies 126
date explaining ref debit credit
3 beginning 1200
31 adjustment 950

prepaid insurance 130

date explaining ref debit credit
5 beginning 1800
31 adjustment 150

equipment 157
date explaining ref debit credit
1 beginning 8000
 accumulated depreciation 158
date explaining ref debit credit
31 adjustment 300

account payable 201

date explaining ref debit credit
1 beginning 5000
3 1200
18 2000

salaries and wages payable 212

date explaining ref debit credit
31 adjustment 720

share capital 311

date explaining ref debit credit
1 beginning 14000

dividen 332
date explaining ref debit credit
31 beginning 800

service revenue 400

date explaining ref debit credit
14 beginning 4800
28 2500
31 adjustment 750

supplies expense 631

date explaining ref debit credit
31 adjustment 950

vechile expense 633

date explaining ref debit credit
31 beginning 320

depreciation expense 711

date explaining ref debit credit
31 adjustment 300

insurance expense 722

date explaining ref debit credit
31 adjustment 150

salaries and wages expense 726

date explaining ref debit credit
20 beginning 1800
31 adjustment 720
 fresh step carpet cleaner
trial balance
31 maret
cash 5880
account receivable 6450
supplies 250
prepaid insurance 1650
equipment 8000
accumulated depreciation 300
account payable 4200
salaries and wages payable 720
share capital ordinary 14000
dividen 800
service revenue 8050
balance vechile expense 320
14000 supplies expense 950
11000 depreciation expense 300
9200 insurance expense 150
7200 salaries and wages expense 2520
5400 27270 27270
7000
6620
5880
fresh step carpet cleaner
income statement
balance for the month ended March 31
4800 revenue
3200 service revenue 8050
5700
6450 expense
vechile expense 320
supplies expense 950
balance depreciation expense 300
1200 insurance expense 150
250 salaries and wages expense 2520
4240
net income 3810
balance
1800 fresh step carpet cleaner
1650 retairned earning
for the month ended March 31
retairned earning in 1 maret 0
balance add: net income 3810
8000 3810
less: dividen 800
 retairned earning in 31 maret 3010
balance
300
fresh step carpet cleaner
financial of statement position
balance 31-Mar
5000 asset
6200 equipment 8000
4200 less: accumulated depreciation 300
7700
prepaid insurance 1650
balance supplies 250
720 account receivable 6450
cash 5880
14230
balance 21930
14000
equity and liability
equity
balance share capital ordinary 14000
800 retairned earning 3010
17010
liability
balance account payable 4200
4800 salaries and wages payable 720
7300 4920
8050 21930

balance
950

balance
320

balance
300

balance
150
balance
1800
720
 general journal
date debit credit
maret closing entry
31 service revenue 8050
income summary 8050
31 income summary 4240
vechile expense 320
supplies expense 950
depreciation expense 300
insurance expense 150
salaries and wages expe 2520
31 income summary 3810
retairned earning 3810
31 retairned earning 800
dividen 800

dividen 332
date explaining ref debit credit
31 beginning 800
31 closing 800

income summary 350

date explaining ref debit credit
31 closing 8050
31 closing 4240
31 closing 3810

service revenue 400

date explaining ref debit credit
14 beginning 4800
28 2500
31 adjustment 750
31 closing 8050

supplies expense 631

date explaining ref debit credit
31 adjustment 950
31 closing 950

vechile expense 633

date explaining ref debit credit
31 beginning 320
31 closing 320
 depreciation expense 711
date explaining ref debit credit
31 adjustment 300
31 closing 300

insurance expense 722

date explaining ref debit credit
31 adjustment 150
31 closing 150

salaries and wages expense 726

date explaining ref debit credit
20 beginning 1800
31 adjustment 720
31 closing 720
 fresh step carpet cleaner
trial balance after closing
31 maret
cash 5880
account receivable 6450
supplies 250
prepaid insurance 1650
equipment 8000
accumulated depreciation 300
account payable 4200
salaries and wages payable 720
share capital ordinary 14000
retairned earning 3010
22230 22230

balance
800
0

balance
8050
3810
0

balance
4800
7300
8050
0

balance
950
0

balance
320
0
balance
300
0

balance
150
0

balance
1800
720
0
 fre

for th
trial balance adjustment
nama akun debit credit debit
cash 5880
account receivable 5700 (a)750
supplies 1200
prepaid insurance 1800
equipment 8000
account payable 4200
share capital ordinary 14000
dividen 800
service revenue 7300
vechile expense 320
salaries and wages expense 1800 (e)720
25500 25500

accumulated depreciation
salaries and wages payable
supplies expense (d)950
depreciation expense (b)300
insurance expense (c) 150
2870
net income
 fresh step carpet cleaner
work sheet
for the month ended March 31
adjustment trial balance after adjustment net income
credit debit credit debit credit
5880
6450
(d)950 250
(c)150 1650
8000
4200
14000
800
(a)750 8050 8050
320 320
2520 2520

(b)300 300
(e)720 720
950 950
300 300
150 150
2870 27270 27270 4240 8050
3810
8050 8050
 statement of financial pisition
debit credit
5880
6450
250
1650
8000
4200
14000
800

300
720

23030 19220
3810
23030 23030