General Ledger Pre Adjusting: Date Description Ref. Debit Credit Balance

GENERALLEDGERPREADJUSTING
Account:Cash
AccountNo.100
Date
May
Description
Ref.
31 Balance
Debit
Credit
Balance
27,761DR
Jun
30 Totalfromcashreceiptsjournal
CRJ
102,640
130,401DR
Jun
30 Totalfromcashpaymentsjournal
CPJ
30,728
99,673DR
Jun
30 Interestreceivedfromthebank
GJ
230
99,903DR
Jun
30 NotSufficientFunds(NSF)check
GJ
700
99,203DR
Jun
30 Bankservicecharge
GJ
99,194DR
Jun
30 Balance
99,194DR
Account:ShorttermInvestments
AccountNo.102
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
25,000DR
25,000DR
Account:ARCAccountsReceivableControl
AccountNo.110
Date
May
Jun
Description
Ref.
Jun
Jun
30 NotSufficientFunds(NSF)check
Jun
30 Balance
Balance
11,588DR
GJ
2,395
9,193DR
SJ
5,586
14,779DR
CRJ
9,419
5,360DR
GJ
700
6,060DR
9 SalesreturnfromGreatSports
30 Totalfromsalesjournal
Credit
31 Balance
Jun
Debit
6,060DR
Account:InterestReceivable
AccountNo.112
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
Account:MerchandiseInventory
AccountNo.120
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
83,027DR
83,027DR
Account:OfficeSupplies
AccountNo.130
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
6,035DR
6,035DR
Account:PrepaidRent
AccountNo.140
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
6,000DR
6,000DR
Account:PrepaidAdvertising
AccountNo.141
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
12,000DR
12,000DR
Account:PrepaidInsurance
AccountNo.142
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
2,650DR
2,650DR
Account:OfficeFurniture
AccountNo.150
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
9,000DR
9,000DR
Account:AccumDepn:OfficeFurniture
AccountNo.151
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
1,867CR
1,867CR
Account:OfficeEquipment
AccountNo.160
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
41,000DR
41,000DR
Account:AccumDepn:OfficeEquipment
AccountNo.161
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
24,653CR
24,653CR
Account:APCAccountsPayableControl
AccountNo.210
Date
May
Description
Ref.
31 Balance
Debit
Credit
Balance
13,171CR
Jun
20 PurchasereturntoHike
GJ
2,081
11,090CR
Jun
30 Totalfrompurchasesjournal
PJ
2,816
13,906CR
Jun
CPJ
13,306
600CR
Jun
30 Balance
600CR
Account:WagesPayable
AccountNo.220
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
Account:ElectricityPayable
AccountNo.221
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
Account:WaterPayable
AccountNo.222
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
Account:InterestPayable
AccountNo.225
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
Account:BankLoanPayable
AccountNo.250
Date
Description
Ref.
Debit
Credit
Balance
May
Jun
Jun
CRJ
50,000
50,000CR
31 Balance
1 LoanfromZNZBank
30 Balance
50,000CR
Account:CommonStock
AccountNo.300
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
90,000CR
90,000CR
Account:RetainedEarnings
AccountNo.301
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
94,370CR
94,370CR
Account:IncomeSummary
AccountNo.310
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
Account:SalesRevenue
AccountNo.400
Date
May
Description
Ref.
Debit
30 Totalfromsalesjournal
Jun
Jun
30 Balance
Balance
SJ
5,586
5,586CR
CRJ
43,399
48,985CR
31 Balance
Jun
Credit
48,985CR
Account:SalesReturnsandAllowances
AccountNo.401
Date
May
Jun
Jun
Description
Ref.
Credit
Balance
GJ
2,395
2,395DR
31 Balance
9 SalesreturnfromGreatSports
Debit
30 Balance
2,395DR
Account:SalesDiscounts
AccountNo.402
Date
May
Jun
Description
31 Balance
Ref.
Debit
Credit
Balance
CRJ
178
178DR
Jun
30 Balance
178DR
Account:InterestRevenue
AccountNo.403
Date
May
Description
Ref.
Debit
30 Interestreceivedfromthebank
Jun
30 Balance
Balance
GJ
230
230CR
31 Balance
Jun
Credit
230CR
Account:Purchases
AccountNo.500
Date
May
Description
Ref.
30 Totalfrompurchasesjournal
Jun
Jun
30 Balance
Credit
Balance
PJ
2,816
2,816DR
CPJ
1,000
3,816DR
31 Balance
Jun
Debit
3,816DR
Account:PurchaseReturnsandAllowances
AccountNo.501
Date
May
Description
Ref.
20 PurchasereturntoHike
Jun
30 Balance
Credit
Balance
GJ
2,081
2,081CR
31 Balance
Jun
Debit
2,081CR
Account:PurchaseDiscounts
AccountNo.502
Date
May
Description
Ref.
Jun
30 Balance
Credit
Balance
CPJ
65
65CR
31 Balance
Jun
Debit
65CR
Account:AdvertisingExpense
AccountNo.511
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
Account:WagesExpense
AccountNo.516
Date
May
Jun
Description
31 Balance
15 Paidstaffwages
Ref.
Debit
Credit
Balance
CPJ
5,340
5,340DR
Jun
29 Paidstaffwages
Jun
30 Balance
CPJ
5,947
11,287DR
11,287DR
Account:RentExpense
AccountNo.540
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
Account:ElectricityExpense
AccountNo.541
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
Account:WaterExpense
AccountNo.542
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
Account:InsuranceExpense
AccountNo.543
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
Account:OfficeSuppliesExpense
AccountNo.544
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
Account:SalaryExpense
AccountNo.545
Date
May
Description
31 Balance
Jun
30 Paidsalary
Jun
30 Balance
Account:DepnExpense:OfficeFurniture
AccountNo.560
Ref.
Debit
Credit
Balance
CPJ
5,200
5,200DR
5,200DR
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
Account:DepnExpense:OfficeEquipment
AccountNo.561
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
Account:InterestExpense
AccountNo.571
Date
Description
May
31 Balance
Jun
30 Balance
Ref.
Debit
Credit
Balance
Account:Admin.ExpenseBankCharges
AccountNo.572
Date
May
Description
31 Balance
Jun
30 Bankservicecharge
Jun
30 Balance
Ref.
Debit
Credit
Balance
GJ
9DR
9DR

General Ledger Pre Adjusting: Date Description Ref. Debit Credit Balance

Caricato da

Informazioni sul documento

Titolo originale

Copyright

Formati disponibili

Condividi questo documento

Condividi o incorpora il documento

Opzioni di condivisione

Hai trovato utile questo documento?

Questo contenuto è inappropriato?

Copyright:

Formati disponibili

General Ledger Pre Adjusting: Date Description Ref. Debit Credit Balance

Caricato da

Copyright:

Formati disponibili

GENERALLEDGERPREADJUSTING

Potrebbero piacerti anche