Documenti di Didattica
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Date
Account Names
12/1/16 Cash
Trucks
Micron Captital
12/1/16 Prepaid Insurance
Cash
12/4/16 Office Supplies
Cash
12/12/16 Cash
Service Revenue
12/15/16 Account Receivable
Service Revenue
12/18/16 Salaries Expense
Cash
12/22/16 Cash
Unearned Revenue
12/25/16 Cash
Account Receivable
12/27/16 Fuel Expense
Account Payable
12/28/16 Account Receivable
Service Revenue
12/29/16 Rent Expense
Cash
12/30/16 Account Payable
Cash
12/31/16 Micron Withdrawal
Cash
a
b
c
d
e
f
Salaries Expense
Salaries Payable
Depreciation Expense- Trucks
Accumulated Depreciation- Trucks
Insurance Expense
Prepaid Insurance
Supplies Expense
Office Supplies
Unearned Revenue
Service Revenue
Account Receivable
Service Revenue
12/31/16 Service Revenue
Income Summary
12/31/16 Income Summary
Salaries Expense
Rent Expense
Supplies Expense
Insurance Expense
Fuel Expense
Depreciation Expense- Trucks
12/31/16 Income Summary
Micron Capital
12/31/16 Micron Capital
Micron Withdrawal
Nhi Nguyen
Debit
30,000
8,000
Credit
38,000
600
600
450
450
1,500
1,500
3,300
3,300
1,100
1,100
2,200
2,200
3,300
3,300
150
150
900
900
1,200
1,200
150
150
2,600
2,600
1,100
1,100
100
100
100
100
200
200
1,400
1,400
1,050
1,050
14,150
14,150
3,950
2,200
1,200
200
100
150
100
10,200
10,200
2,600
2,600
Cash
30,000
1,500
6,000
2,200
3,300
600
450
1,200
150
2,600
1,100
GENERAL LEDGER
Account Receivable
3,300
3,300
900
1050
Prepaid Insurance
450
200
250
1,950
36,900
Trucks
8,000
Accounts Payable
150
150
100
1,100
Unearned Revenue
1,400
2,200
Micron- Capital
2,600
38,000
10,200
1,100
800
8,000
Salaries Payable
45,600
Micron-Withdrawals
2,600
2,600
0
Service Revenue
14,150
1,500
3,300
6,000
900
1,400
1,050
Salaries Expense
1,100
2,200
1,100
0
Rent Expense
1,200
1,200
0
Fuel Expense
150
0
Supplies Expense
200
200
0
150
GENERAL LEDGER
Depreciation Exp-Trucks
100
100
Insurance Expense
100
100
0
Income Summary
3,950
14,150
10,200
0
0
GENERAL LEDGER
Mircon Delivery
UNADJUSTED TRIAL BALANCE
December 31, 2016
Account Name
Cash
Account Receivable
Office Supplies
Prepaid Insurance
Trucks
Account Payable
Unearned Revenue
Micron Capital
Micron Withdrawal
Service Revenue
Salaries Expense
Rent Expense
Fuel Expense
Totals
ANCE
6
Debit
$
Credit
36,900
900
450
600
8,000
$
2,200
38,000
2,600
11,700
1,100
1,200
$
150
51,900 $
51,900
Micron Delivery
ADJUSTED TRIAL BALANCE
December 31, 2016
Account Name
Cash
Account Receivable
Office Supplies
Prepaid Insurance
Trucks
Accumulated Depreciation- Trucks
Account Payable
Salaries Payable
Unearned Revenue
Micron Capital
Micron Withdrawal
Service Revenue
Salaries Expense
Rent Expense
Supplies Expense
Insurance Expense
Fuel Expense
Depreciation Expense- Trucks
Totals
CE
Debit
$
Credit
36,900
1,950
250
500
8,000
$
100
0
1,100
800
38,000
2,600
14,150
2,200
1,200
200
100
150
$
100
54,150 $
54,150
Micron Delivery
POST-CLOSING TRIAL BALANCE
December 31, 2016
Account Name
Cash
Account Receivable
Office Supplies
Prepaid Insurance
Trucks
Accumulated Depreciation- Trucks
Account Payable
Salaries Payable
Unearned Revenue
Micron Capital
Totals
CE
Debit
$
Credit
36,900
1,950
250
500
8,000
$
47,600
100
0
1,100
800
45600
47,600
Micron Delivery
Income Statement
For The Month Ended December 31,2016
Revenue
Service Revenue
Expense
Salaries Expense
Rent Expense
Supplies Expense
Insurance Expense
Feul Expense
Depreciation Expense- Trucks
Total Expenses
Net Income
2,200
1,200
200
100
150
100
14,150
3950
10,200
Micron Delivery
Statement of Owner's Equitry
For The Month Ended December 31, 2016
38,00
10,20
48,20
(2,60
$
45,60
38,000
10,200
48,200
(2,600)
45,600
Micron Delivery
Balance Sheet
December-31-2016
Assets
Cash
Account Receivable
Office Supplies
Prepaid Insurance
Trucks
Less: Acc. Depr.- Trucks
Total Assets:
$ 36900
1950
250
500
$ 8000
(100)
7900
Micron Delivery
Balance Sheet
December-31-2016
Liabilities
Account Payable
Salaries Payable
Unearned Revenue
Total Liabilities
$0
1100
800
$ 1900
Owner's Equity
Micron Capital
Total Liabilities and Owner's Equity
45600
$ 4750