Chart of Accounts

Darlene's Music Studio

Assets Revenue
110 Cash 410 Sales
120 Accounts Receivable- K.Hrbek Expense
130 Supplies 510 Adverstising Expense
140 Prepaid Insurance 520 Rent Expense
Liabilities 530 Utilities Expense
210 Accounts Payble - Atlas Supplies
Owner's Equity
310 Darlene's Capital
320 Darlene's Drawing
 PAGE
1 2

DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT

1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 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
 PAGE
1 2

DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT

1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 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
REF. DEBIT
1 Sep 2 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 G1 350 3620
15 30 G1 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
16
17
18
19
20
21
Cash prove
 GENERAL LEDGER
ACCOUNT Accounts Receivable- K.Hrbek ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
REF. DEBIT
1 Sep 10 G1 325 325
2 24 G1 213 112
3
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
REF. DEBIT
1 Sep 11 G1 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 Payble - Atlas Supplies ACCOUNT NO.

DATE POST. BALANCE

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