Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
(a) 1. June 31
2.
3.
4.
5.
6.
7.
31
31
31
31
31
31
1,280
180
240
4,100
1,250
250
3,900
1,280
180
240
4,100
1,250
250
3,900
4-1
(b)
6/30 Bal.
Cash
6,850
Account Receivable
6/30 Bal. 7,000
6/30
3,900
6/30 Bal. 10,900
6/30 Bal.
6/30 Bal.
Supplies
2,000 6/30
720
Prepaid Insurance
6/30 Bal. 2,880 6/30
6/30 Bal.
1,280
240
2,640
Equipment
6/30 Bal. 15,000
Accumulated Depreciation
Equipment
6/30 Bal.
250
Accounts Payable
6/30 Bal.
6/30
6/30 Bal.
4,230
180
4,410
4-2
1,100
Common Stock
6/30 Bal. 22,000
Service Revenue
6/30 Bal. 8,300
6/30
4,100
6/30
3,900
6/30 Bal. 16,300
Salaries and Wages Expenses
6/30 Bal. 4,000
6/30
1,250
6/30 Bal. 5,250
Rent Expenses
6/30 Bal. 2,000
Depreciation Expenses
6/30 Bal.
250
Insurance Expenses
6/30 Bal.
240
Utilities Expenses
6/30 Bal.
180
Supplies Expenses
6/30 Bal. 1,280
Copyright 2013 John Wiley & Sons, Inc.
4-3
(c)
LUMAS CONSULTING
Adjusted Trial Balance
June 30, 2014
Cash ....................................................................
Accounts Receivable .........................................
Supplies ..............................................................
Prepaid Insurance ..............................................
Equipment ..........................................................
Accumulated DepreciationEquipment ..........
Accounts Payable ..............................................
Unearned Service Revenue ...............................
Salaries and Wages Payable .............................
Common Stock ..................................................
Service Revenue ................................................
Salaries and Wages Expense ............................
Rent Expense .....................................................
Depreciation Expense .......................................
Insurance Expense ............................................
Utilities Expense ................................................
Supplies Expense ..............................................
Debit
$ 6,850
10,900
720
2,640
15,000
Credit
5,250
2,000
250
240
180
1,280
$45,310
250
4,410
1,100
1,250
22,000
16,300
$45,310
4-4