Chart of Accounts

Darlene's Music Studio

Balance Sheet
(100) ASSETS
110 Cash
120 Accounts Receivable - K. Krbek
130 Supplies
140 Prepaid Insurance

(200) LIABILITIES
210 Accounts Payable - Atlas Supplies

(300) OWNER'S EQUITY

310 Darlene Steffens, Capital
320 Darlene Steffens, Drawing
330 Income summary
Chart of Accounts
arlene's Music Studio
Income Statement
(400) REVENUE
410 Sales

(500) EXPENSE
510 Advertising Expense
520 Rent Expense
530 Utilities Expense
 Darlene's Music Studio
General Ledger
For the Month ended 30th September 2017 PAGE 1
1 2
DOC. POST. GENERAL
DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2017

1 Sep 1 Cash R1 110 3,500 1

2 Darlene Steffens, Capital 310 3,500 2
3 3 Rent Expense C1 520 500 3
4 Cash 110 500 4
5 6 Supplies M1 130 650 5
6 Accounts Payable - Atlas Supplies 210 650 6
7 7 Utilities Expense C2 530 60 7
8 Cash 110 60 8
9 7 Cash T7 110 400 9
10 Sales 410 400 10
11 10 Accounts Receivable - K. Hrbek S1 120 325 11
12 Sales 410 325 12
13 11 Prepaid Insurance C3 140 490 13
14 Cash 110 490 14
15 14 Cash T14 110 550 15
16 Sales 410 550 16
17 16 Advertising Expense C4 510 163 17
18 Cash 110 163 18
19 21 Cash T21 110 425 19
20 Sales 410 425 20
21 23 Accounts Payable - Atlas Supplies C5 210 500 21
22 Cash 110 500 22
23 24 Cash R2 110 213 23
24 Accounts Receivable - K.Hrbek 120 213 24
25 26 Supplies C6 130 300 25
26 Cash 110 300 26
27 28 Cash T28 110 250 27
28 Sales 410 250 28
29 29 Utilities Expense C7 530 55 29
30 Cash 110 55 30
31 29 Carried Forward 8,381 8,381 31
32 32

PAGE 2
1 2
DOC. POST. GENERAL
DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2017

1 Sep 29 Brought Forward 8,381 8,381 1

2 29 Accounts Receivable - K. Hrbek S2 120 240 2
3 Sales 410 240 3
4 30 Cash T30 110 350 4
5 Sales 410 350 5
6 30 Darlene Steffens,Drawing C7 320 500 6
7 Cash 110 500 7
8 30 Totals 9,471 9,471 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
 GENERAL LEDGER
ACCOUNT Cash ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sep 1 G1 3500 3500
2 3 G1 500 3000
3 7 G1 60 2940
4 7 G1 400 3340
5 11 G1 490 2850
6 14 G1 550 3400
7 16 G1 163 3237
8 21 G1 425 3662
9 23 G1 500 3162
10 24 G1 213 3375
11 26 G1 300 3075
12 28 G1 250 3325
13 29 G1 55 3270
14 30 G2 350 3620
15 30 G2 500 3120
16
17
18
19
20
21
ACCOUNT NO. 110

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15 The actual cash is ###
16 Cash in journal is ###
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Accounts Receivable - K. Hrbek ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sep 10 G1 325 325
2 24 G1 213 112
3 29 G2 240 352
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 120

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Supplies ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
REF. DEBIT
1 Sep 6 G1 650 650
2 26 G1 300 950
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 130

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Prepaid Insurance ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sep 11 G1 490 490
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 140

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Accounts Payable - Atlas Supplies ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sep 6 G1 650
2 23 G1 500
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 210

BALANCE
CREDIT
650 1
150 2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Darlene Steffens, Capital ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sep 1 G1 3500
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 310

BALANCE
CREDIT
3500 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Darlene Steffens, Drawing ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sep 30 G1 500 500
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 320

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Income summary ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
REF. DEBIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 330

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Sales ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sep 7 G1 400
2 14 G1 550
3 21 G1 425
4 28 G1 250
5 29 G2 240
6 30 G2 350
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 410

BALANCE
CREDIT
400 1
950 2
1375 3
1625 4
1865 5
2215 6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Advertising Expense ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sep 16 G1 163 163
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 510

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Rent Expense ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sep 3 G1 500 500
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 520

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Utitilies ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 Sep 7 G1 60 60
2 29 G1 55 115
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 530

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21