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karRKb;RKghirBaØvtßúsaFarN³sRmab;GPivD Æn_vis½yCnbT ¬ EpñkTI1¦ CMnYy\tsMNgrbs;FnaKarGPivDÆn_GasuI elx 0133-CAM¬4-7 mina 2010¦ KNenyüRKwH éf¶TI2³ 5-mina-2010 vdþKNenyü ADB Grant No.0133-CAM/Component 1: PFMRD 1 vdþKNenyü matika 1> bøg;KNnI 2> Tinñanub,vtþi 3> esovePAFM 4> taragtulüPaB 5> r)aykarN¾hirBaØvtßú ADB Grant No.0133-CAM/Component 1: PFMRD 2 1- bøg;KNnI etIbøg;KNnIKWCaGVI? bøg;KNnIKWCabBa¢IeQµaHKNnIsrubEdl RtUv)aneKeRbIR)as;enAkñúg esovePAFM. KNnInimYy²manelxGtþsBaØaNKNnIedI m,IkMNt; xøÜnÉgenAeBlEdleKftcMlgTinñn½y. KNnIRtUv)aneKeRbIR)as; ADB Grant No.0133-CAM/Component 1: PFMRD 3 cMNat;fñak;KNenyü • kMNt;elxkUdKNenyütamRksYgesdækic © nighirBaØvtßú 1> mUlFn nigTunbRmug¼ tulüPaBmUlniFi 2> GclnRTBü¼ RTBüry³eBlEvg 3> KµancMNat;fñak; 4> bMNul 5> KNnIebLa¼ FnaKar ADB Grant No.0133-CAM/Component 1: PFMRD 4 2- Tinñanub,vtþi kt;RtakñúgTinñanub,vtþi³ karviPaKnwgkarkt;RtaRbtibtþikarkñúg Tinñanub,vtþi. vdþKNenyü³ • CaFmµtanitiviFIénkarkt;RtanUvGVIEdl) anekIneLIgehIy. ADB Grant No.0133-CAM/Component 1: PFMRD 5 2- Tinñanub,vtþi ¬t¦ ry³eBlkt;Rta³ KWCary³eBlEdlkMNt;edayr)aykarN¾ lTæpl r)aykarN¾beN -RbcaMEx þaHGasnñ -RtImas -RbcaMqñaM - tamqñaMRbtiTin - tamqñaMsareBIBnæ ADB Grant No.0133-CAM/Component 1: PFMRD 6 2- Tinñanub,vtþi ¬t¦ Tinñanub,vtþi³ • bBa¢Ikt;RtaedIm • TMrg;samBaØénTinñanub,vtþi • kt;RtaB’tmankñúgRbtibtþikarEdlekIte LIgtamlMdab; lMeday. • 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 4- taragtulüPaB • CaeQµaHKNnInimYy²EdlmantulüPaB • dkRsg;ecjBIesovePAFM • kMhusGacekIteLIgRbsinebIsrubenAxag \NBnæminesµIr enAxag\NTan. - kMhusKNenyü - kMhusGectna 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 CMhanTImYykñúgvdþKNenyü Rbtibtþikar BaNiC¢km µekIteLIg viPaKnigkt;Rt aRbtibtþikark ñúgTinñanub, vtþi ADB Grant No.0133-CAM/Component 1: PFMRD epÞrB’tman BItulü PaBeTAesov ePAFM erobcMtaragt ulüPaB 24 5- r)aykarN¾hirBaØvtßú 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 kt;RtaTinñanub,vtþiniytßkmµ ¬t¦ 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 kt;RtakñúgKNnIGciéRnþ b¤KNnIBit • smtulüKNnIRtUvQageTAeBlxagmux - RTBüsm,tþi - bMNul - mUlFn ADB Grant No.0133-CAM/Component 1: PFMRD 31 KNnIbeNþaHGasnñ b¤KNnImanEtnam • KNnITaMgenHRtUveFVIsmtulüesµIrsU nüsMrab;eBlxagmux - kardkR)ak;rbs;m©as;Rkumh‘un - cMNUl - cMNay ADB Grant No.0133-CAM/Component 1: PFMRD 32 biTbBa¢I • KNnIbeNþaHGasnñRtUveGaymansmt ulüesµIrsUnü • ehtuGVI? - GacRbmUlTinñn½yfµIGMBIcMNUl cMNay nigkardkR)ak; - eFVIbul,rPaBmUlFn ADB Grant No.0133-CAM/Component 1: PFMRD 33 biTbBa¢I – 4 CMhan 1> \NBn§KNnIcMNUl¼ \NTansegçbcMNUl 2> \NBn§segçbcMNUl¼ \NTanKNnIcMNay 3> \NBn§segçbcMNUl¼ \NTanmUlFn ¬RbsinebIcMNUlsuT§¦ 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 biTbBa¢IkñúgtaragtulüPaB • eQµaHKNnIGciéRnþEtmYy • CYyRtYtBinitüfaetIesovePAFMKWenAk ñúgtulükar • mantYelxBitR)akdsMrab;mUlFn 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