Escolar Documentos
Profissional Documentos
Cultura Documentos
DATE
May 1
GENERAL JOURNAL ACCOUNT TITLE AND EXPLANATION Cash Common Stock Supplies Accounts payable Rent Expense Cash Accounts Receivable Service Revenue Cash Unearned Revenue Cash Service Revenue Salaries Expense Cash Accounts payable Cash
REF. DEBIT 101 25,000 311 126 2,500 201 729 900 101 112 2,100 400 101 3,500 205 101 1,200 400 726 2,000 101 201 1,000 101
a) General Journal
GENERAL LEDGER Cash DATE EXPLANATION 1-May-2008 7-May 12-May 17-May 31-May 31-May Accounts Receivable DATE EXPLANATION 11-May Supplies DATE EXPLANATION 3-May Accounts Payable DATE EXPLANATION 3-May 31-May Unearned Revenue DATE EXPLANATION 12-May Common Stock DATE EXPLANATION 1-May Service Revenue DATE EXPLANATION 11-May 17-May Salaries Expense
b) Ledger Accounts
REF. J1 J1 J1 J1 J1 J1
REF. J1
REF. J1
DEBIT
CREDIT 2,500.00
REF. J1 J1
REF. J1
DEBIT
CREDIT 3,500
REF. J1
DEBIT
CREDIT 25,000
REF. J1 J1
DEBIT
DATE 31-May
EXPLANATION
REF. J1
REF. J1
b) Ledger Accounts
ng a Trial Balance
eneral Ledger. The first line of the cash account is completed for you. d the other eight accounts. You have nine accounts altogether.
No. 101 BALANCE 25,000 24,100 27,600 28,800 26,800 25,800 No. 112 BALANCE 2,100 No. 126 BALANCE 2,500.00 No. 201 BALANCE 2,500 1,000 No. 205 BALANCE 3,500 No. 311 BALANCE 25,000 No. 400 BALANCE 2,100 1,200 No. 726
b) Ledger Accounts
b) Ledger Accounts
c) Trial Balance