Download ADB Grant 0133-CAM: Public Financial Management in Rural

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ADB Grant No.0133-CAM/Component 1:
PFMRD
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ADB Grant No.0133-CAM/Component 1:
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ADB Grant No.0133-CAM/Component 1:
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ADB Grant No.0133-CAM/Component 1:
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ADB Grant No.0133-CAM/Component 1:
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ADB Grant No.0133-CAM/Component 1:
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ADB Grant No.0133-CAM/Component 1:
PFMRD
7
2- Tinñanub,vtþi ¬t¦
General Journal
The debit
is always
recorded
first portion
The credit
is indented
& below
the debit
Page 1
The explanation
follows
after
the
credit
Skip
a line
between
Date Debits
Account
Titles and
Description
Dr.
Cr.
must
equal
creditsPRentries
in each
entry
Jan
1 Cash
10,000
J. Sims, Capital
10,000
Initial investment by owner
ADB Grant No.0133-CAM/Component 1:
PFMRD
8
Jun 1: A French invested $6,000 in the
new placement agency.
General Journal
Page 1
Date
Jun
Account Titles and Description
PR
1 Cash
A. French, Capital
Dr.
Cr.
6,000
6,000
Initial investment of cash
by owner
ADB Grant No.0133-CAM/Component 1:
PFMRD
9
Jun 2: Bought equipment for cash, $350.
General Journal
Page 1
Date
Jun
Account Titles and Description
PR
2 Equipment
Cash
Purchased equipment
ADB Grant No.0133-CAM/Component 1:
PFMRD
Dr.
Cr.
350
350
10
Jun 3: Earned placement fee commission of
$2,100, but payment from Avon Co. will not
be received until July.
General Journal
Page 1
Date
Jun
Account Titles and Description
PR
3 Accounts Receivable
Placement Fees Earned
Dr.
Cr.
2,100
2,100
Billed Avon Co. for fees
earned.
ADB Grant No.0133-CAM/Component 1:
PFMRD
11
Jun 5: Paid wages expense, $400.
General Journal
Page 1
Date
Jun
Account Titles and Description
PR
5 Wage Expense
Cash
Dr.
Cr.
400
400
Paid wages
ADB Grant No.0133-CAM/Component 1:
PFMRD
12
Jun 7: A. French paid his home utility bill
from the company checkbook, $69.
General Journal
Page 1
Date
Jun
Account Titles and Description
PR
7 A. French, Withdrawals
Cash
Dr.
Cr.
69
69
Paid owner’s personal bill
ADB Grant No.0133-CAM/Component 1:
PFMRD
13
Jun 9: Placed Jay Diamond on a national
TV show, receiving $900 cash.
General Journal
Page 1
Date
Jun
Account Titles and Description
PR
9 Cash
Placement Fees Earned
Dr.
Cr.
900
900
Placed J. Diamond
ADB Grant No.0133-CAM/Component 1:
PFMRD
14
Jun 15: Paid cash for supplies, $350.
General Journal
Page 1
Date
Account Titles and Description
PR
Jun 15 Supplies
Cash
Dr.
Cr.
350
350
Purchased supplies
ADB Grant No.0133-CAM/Component 1:
PFMRD
15
Jun 28: Telephone bill received but not
paid, $185.
General Journal
Page 1
Date
Account Titles and Description
PR
Jun 28 Telephone Expense
Accounts Payable
Dr.
Cr.
185
185
Telephone bill in, but not
paid
ADB Grant No.0133-CAM/Component 1:
PFMRD
16
Jun 29: Advertising bill received but not
paid, $200
General Journal
Page 1
Date
Account Titles and Description
PR
Jun 29 Advertising Expense
Accounts Payable
Dr.
Cr.
200
200
Advertising bill received,
but not paid
ADB Grant No.0133-CAM/Component 1:
PFMRD
17
3- KNnIkñúgesovePAFM
Account Title
Account # xx
Balance
Date
Explanation
PR
Debit
Credit
ADB Grant No.0133-CAM/Component 1:
PFMRD
Debit
Credit
18
Tinñanub,vtþiTUeTA
Page 1
Date
Jun
Account Titles and Description
1 Cash
PR
111
Dr.
6,000
311
A. French, Capital
Cr.
6,000
Initial investment of cash
by owner
Cash
Account # 111
Balance
Account # 311
Debit Credit
Balance
A. French, Capital
Date
Explanation
PR
Jun 1
Date
GJ1 6,000
6,000
PR Debit Credit Debit Credit
Jun 1
Explanation
Debit
GJ1
ADB Grant No.0133-CAM/Component 1:
PFMRD
Credit
6,000
6,000
19
Cash
Account # 111
Balance
Date
Explanation
Jun 1
PR
GJ1
Debit
Credit
6,000
Debit
6,000
2
GJ1
350
5,650
5
GJ1
400
5,250
7
GJ1
69
5,181
9
GJ1
15
GJ1
900
ADB Grant No.0133-CAM/Component 1:
PFMRD
Credit
6,081
350
5,731
20
Accounts Receivable
Account # 112
Supplies
Balance# 131
Account
Date Equipment
Explanation
PR
Debit
Credit
Balance
Account
# 141
Debit
Credit
Payable
Date
Explanation
Jun
3 Accounts
A. French,
Capital
Date
Explanation
Jun
15
PR
GJ1
Debit
2,100
Credit
Debit
350
Debit
350
Credit
A. French,
Withdrawals
Explanation
PR
GJ1
PR
GJ1
Credit
Balance
Account
# 211
Debit
Credit
2,100
Balance
Account
# 311
Debit
350 Credit
Balance
Account
# 312
Debit
350 Credit
Fees Earned
Date
Explanation
Jun
28 Placement
PR
GJ1
Debit
Credit
185
Balance
Account
# 411
Debit
Credit
185
Date
Explanation
Jun
1 29Wage Expense
Debit
Expense
Date
Explanation
Jun
7 Telephone
PR
GJ1
GJ1
PR
GJ1
Debit
69
Credit
6,000
200
Credit
Balance
Account
# 511
Debit
Credit
6,000
385
Balance
Account
# 521
Debit
69 Credit
Expense
Date
Explanation
Jun
3 Advertising
PR
GJ1
Debit
Credit
2,100
Date
Jun
5 9
Explanation
Debit
400
Date
Jun
28
Explanation
PR
GJ1
GJ1
PR
GJ1
Credit
900
Credit
Balance
Account
# 531
Debit
Credit
2,100
Balance
Debit
Credit
400 3,000
Debit
185 Credit
GJ1
200
Date
Jun
2
Jun 29
Debit
185
ADB Grant No.0133-CAM/Component 1:
PFMRD
200
21
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ADB Grant No.0133-CAM/Component 1:
PFMRD
22
A. French’s Placement Agency
Trial Balance
June 30, 200X
Debit
Cash
Credit
5,731
Accounts Receivable
2,100
Supplies
350
Equipment
350
Accounts Payable
385
A. French, Capital
6,000
A. French, Withdrawals
69
Placement Fees Earned
3,000
Wage Expense
400
Telephone Expense
185
Advertising Expense
200
Totals
ADB Grant No.0133-CAM/Component 1:
PFMRD
9,385
9,385
23
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ADB Grant No.0133-CAM/Component 1:
PFMRD
epÞrB’tman
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24
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ADB Grant No.0133-CAM/Component 1:
PFMRD
25
CMhannanakñúgvdþKNenyü
Transaction
Journalize &
Post Adjusting
Entries
Journalize & Post
Closing Entries
Journalize
Financial
Statements
Post
Worksheet
Post-Closing Trial
Balance
ADB Grant No.0133-CAM/Component 1:
PFMRD
26
karkt;RtaniytßPaB
Refer back to
Kevin’s Moving Company
ADB Grant No.0133-CAM/Component 1:
PFMRD
27
Trial Balance
Account Titles
Dr.
Cr.
These
need
to
be
Cash
3,920
journalized
and3,288
Prepaid
Ins
Moving Supplies
1,400
posted
Moving Truck
10,658
Accum Depr, Trk
3,660
Accounts Payable
1,312
K. Hoff, Capital
17,482
K. Hoff, Withdraw
4,240
Revenue-Moving
8,162
Wages Exp
5,712
Rent Exp
1,080
Advertising Exp
318
Totals
30,616
30,616
Insurance Exp
Mov. Supp. Exp
Depr Exp, Truck
Wages Payable
Totals
d.
a.
b.
c.
Worksheet
October 31, 200X
Adjustments
Adjusted T/B
Dr.
Cr.
Dr.
Cr.
3,920
a.
600
2,688
b. 1,090
310
10,658
c.
580
4,240
1,312
17,482
4,240
8,162
410
6,122
1,080
318
600
1,090
580
600
1,090
580
d.
2,680
ADB Grant No.0133-CAM/Component 1:
PFMRD
410
2,680
31,606
410
31,606
28
kt;RtaTinñanub,vtþiniytßkmµ
General Journal
Page 8
Date
Account Titles and Description
PR
Oct 31 Insurance Expense
Prepaid Insurance
31 Moving Supplies Expense
Moving Supplies
ADB Grant No.0133-CAM/Component 1:
PFMRD
Dr.
Cr.
600
600
1,090
1,090
29
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General Journal
Page 8
Date
Account Titles and Description
PR
Oct 31 Depreciation Expense, Truck
Dr.
580
Accumulated Depreciation,
Truck
31 Wages Expense
Wages Payable
ADB Grant No.0133-CAM/Component 1:
PFMRD
Cr.
580
410
410
30
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ADB Grant No.0133-CAM/Component 1:
PFMRD
31
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ADB Grant No.0133-CAM/Component 1:
PFMRD
32
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ADB Grant No.0133-CAM/Component 1:
PFMRD
33
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ADB Grant No.0133-CAM/Component 1:
PFMRD
34
Fees Earned
33,000
Income Summary
Rent Expense
5,000
J. King, Capital
14,000
Wage Expense
7,000
Insurance Expense
J. King, Withdrawals
4,000
1,200
Depr. Expense,
Office Equipment
900
ADB Grant No.0133-CAM/Component 1:
PFMRD
35
Tinñanub,vtþibiTbBa¢I
CMhanTI1³ \NBnæKNnIcMNUl¼
Date
Account Titles and Description
PR
Dr.
\NTansegçbcMNUl
General Journal
Dec 31 Fees Earned
Income Summary
ADB Grant No.0133-CAM/Component 1:
PFMRD
Page 8
Cr.
33,000
33,000
36
Tinñanub,vtþibiTbBa¢I ¬t¦
CMhanTI2³ \NBnæsegçbcMNUl¼
Date
Account Titles and Description
PR
\NTanKNnIcMNay
General Journal
Dec 31 Income Summary
Page 8
Dr.
Cr.
14,100
Rent Expense
5,000
Wage Expense
7,000
Insurance Expense
1,200
Depreciation Expense,
Office Equipment
ADB Grant No.0133-CAM/Component 1:
PFMRD
900
37
Fees Earned
33,000 33,000
Income Summary
Rent Expense
18,900
5,000 5,000
J. King, Capital
Net Income
14,000
Wage Expense
7,000 7,000
Insurance Expense
1,200 1,200
14,100
J. King, Withdrawals
4,000
Depr. Expense,
Office Equipment
900 900 ADB Grant No.0133-CAM/Component 1:
PFMRD
38
Tinñanub,vtþibiTbBa¢I ¬t¦
General Journal
CMhanTI3³ \NBnæsegçbcMNUl¼
Date
Account Titles and Description
PR
Dr.
\NTanmUlFn
Dec 31 Income Summary
J. King, Capital
ADB Grant No.0133-CAM/Component 1:
PFMRD
Page 8
Cr.
18,900
18,900
39
Tinñanub,vtþibiTbBa¢I ¬t¦
CMhanTI4³ \NBnæmUlFn¼ \NTandkR)ak;Page 8
General Journal
Date
Account Titles and Description
PR
Dec 31 J. King, Capital
J. King, Withdrawals
ADB Grant No.0133-CAM/Component 1:
PFMRD
Dr.
Cr.
4,000
4,000
40
Fees Earned
33,000 33,000
Income Summary
Rent Expense
14,100
5,000 5,000
18,900
33,000
18,900
J. King, Capital
4,000 14,000
18,900
Wage Expense
7,000 7,000
Insurance Expense
1,200 1,200
28,900
J. King, Withdrawals
4,000 4,000
Depr. Expense,
Office Equipment
900 900 ADB Grant No.0133-CAM/Component 1:
PFMRD
41
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ADB Grant No.0133-CAM/Component 1:
PFMRD
42
CMhannanakñúgvdþKNenyü
Transaction
Journalize &
Post Adjusting
Entries
Journalize & Post
Closing Entries
Journalize
Financial
Statements
Post
Worksheet
Post-Closing Trial
Balance
ADB Grant No.0133-CAM/Component 1:
PFMRD
43
Thank You !!
ADB Grant No.0133-CAM/Component 1:
PFMRD
44