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Journal Book: Date Entry No. L.F. J.F. Dr. Cr. Particulars
Journal Book: Date Entry No. L.F. J.F. Dr. Cr. Particulars
Entry No. Date Particulars 2-Jan 1 Cash A/c To, Accounts Receivable 3-Jan 2 Cash A/c To, Parts Revenue A/c To, Labor Revenue A/c 3 Cost of Goods Sold To, Parts Inventory A/c 4 General Expenses A/c To, Cash A/c (Legal Expenses) 5 Parts Inventory A/c To, Accounts Payable 6 Wages A/c To, Cash A/c 7 Genearal Expense A/c To, Cash A/c (Truck Repairs) 8 Accounts Receivable A/c To, Parts Revenue A/c To, Labor Revenue A/c 9 Cost of Goods Sold To, Parts Inventory A/c 10 Wages A/c To, Cash A/c 11 Accounts Payable To, Cash A/c 12 Genearal Expense A/c To, Prepaid Rent A/c 13 Genearal Expense A/c To, Accumulated Depreciation(Trucks) To, Accumulated Depreciation(Trucks) L.F. J.F. Dr. Dr. $ 3,000.00 Cr. $ 3,000.00 Dr. $ 4,200.00 $ 700.00 $ 3,500.00 Dr. $ 300.00 $ Dr. $ 500.00 $ 500.00 300.00
3-Jan
7-Jan
9-Jan
Dr.
900.00 $ 900.00
11-Jan
Dr.
$ 1,000.00 $ 1,000.00
13-Jan
Dr.
500.00 $ 500.00
19-Jan
Dr.
19-Jan
Dr.
500.00 $ 500.00
24-Jan
Dr.
$ 1,300.00 $ 1,300.00
27-Jan
Dr.
$ 1,500.00 $ 1,500.00
31-Jan
Dr.
$ 1,000.00 $ 1,000.00
31-Jan
Dr.
31-Jan
14 Genearal Expense A/c To, Cash A/c (Fuel & Lubricant) 15 Genearal Expense A/c To, Cash A/c (Wages) Total
Dr.
300.00 $ 300.00
31-Jan
Dr.
800.00 $ 800.00
$ 20,200.00 $ 20,200.00
Led
Date 1-Jan 2-Jan 3-Jan 3-Jan Particulars To Balance b/d To Accounts Receivable To Parts Revenue A/c To Labor Revenue A/c CASH A/C Amount Date $ 5,000.00 7-Jan $ 3,000.00 11-Jan $ 700.00 13-Jan $ 3,500.00 24-Jan 27-Jan 31-Jan 31-Jan Particulars By General Expenses A/c By General Expenses A/c By General Expenses A/c By General Expenses A/c By Accounts Payable By General Expenses A/c By General Expenses A/c Amount $ 500.00 $ 1,000.00 $ 500.00 $ 1,300.00 $ 1,500.00 $ 300.00 $ 800.00 $ 6,300.00
$ 12,200.00
Date
Particulars 1-Jan To Balance b/d 19-Jan To Parts Revenue A/c 19-Jan To Labor Revenue A/c Total
ACCOUNTS RECEIVABLE Amount Date Particulars $ 3,000.00 2-Jan By Cash $ 800.00 $ 2,800.00 31-Jan By Balance c/d $ 6,600.00 Total
Date
PARTS INVENTORY A/C Amount Date Particulars $ 2,000.00 3-Jan By Cost of Goods Sold $ 900.00 19-Jan By Cost of Goods Sold 31-Jan By Balance c/d Total
Total
2,900.00
Date
PREPAID RENT A/C Amount Date Particulars $ 2,000.00 31-Jan By General Expenses A/c 31-Jan By Balance c/d Total
Total
2,000.00
Date
Amount $ 36,000.00
Total
Total
$ 36,000.00
Date
Amount $ 8,000.00
Total
8,000.00
Total
8,000.00
Particulars
PARTS REVENUE A/C Amount Date Particulars 3-Jan By Cash A/c 19-Jan By Accounts Receivable $ $ 1,500.00 1,500.00 Total
1,500.00
Date
Cost of Goods Sold Amount Date Particulars $ 300.00 $ 500.00 $ $ (800.00) Total
Amount
Ledger Book
Date 7-Jan 11-Jan 13-Jan 24-Jan 31-Jan 31-Jan 31-Jan 31-Jan 31-Jan GENERAL EXPENSES A/C Particulars Amount Date To Cash A/c(Legal Exp) $ 500.00 31-Jan To Cash A/c(Wages) $ 1,000.00 To Cash A/c(Truck Repair) $ 500.00 To Cash A/c(Wages) $ 1,300.00 To Prepaid Rent A/c $ 1,000.00 To Accumulated Depreciation(Trucks) $ 600.00 To Accumulated Depreciation(Equipment) $ 200.00 To Cash A/c(Gasoline) $ 300.00 To Cash A/c(Wages) $ 800.00 Total $ 6,200.00 ACCUMULATED DEPRECIATION(EQUIPMENT) Amount Date $ 5,200.00 1-Jan 31-Jan Total
Total
Total
Total
Total
$ 17,000.00 RETAINED EARNINGS A/C Amount Date $ 6,200.00 1-Jan 31-Jan $ 17,900.00 31-Jan $ 24,100.00 ACCUMULATED DEPRICIATION(TRUCKS)
Total
Date Particulars 31-Jan To General Expenses A/c 31-Jan To Balance c/d Total
Total
Amount Date $ 15,600.00 1-Jan 31-Jan Total $ 15,600.00 LABOR REVENUE A/C Amount Date $ 6,300.00 3-Jan 19-Jan Total
Total
Total
Date
Particulars
Date
$ $
Total
Total
$ 6,200.00
QUIPMENT) Particulars By Balance b/d By General Expenses A/c Amount $ 5,000.00 $ 200.00
Total
$ 5,200.00
Total
$ 2,800.00
Amount $ 17,000.00
Total
$ 17,000.00
C Particulars By Balance b/d By Parts Revenue A/c By Labor Revenue A/c Total Amount $ 17,100.00 $ 700.00 $ 6,300.00 $ 24,100.00
TRUCKS)
Total
$ 6,300.00
Particulars
Amount
Total
Trial Balance
Particulars Cash A/c Accounts Receivable Parts Inventory A/c Prepaid Rent A/c Trucks A/c Equipment A/c Paid-In-Capital Retained Earnings Accounts Payable Accumulated Depreciation A/c (Trucks) Accumulated Depreciation A/c (Equipments) Total $ $ $ $ $ $ Dr. 6,300.00 3,600.00 2,100.00 1,000.00 36,000.00 8,000.00 $ $ $ $ $ $ 57,000.00 $ Cr.
Journal Book
Entry No. Date Particulars 2-Jan 1 Sales To, Income Summary 3-Jan 2 Income Summary To, Cost of Goods Sold To,General Expenses To, Retained Earnings Total L.F. J.F. Dr. Dr. $ 7,800.00 Cr. $ 7,800.00 Dr. $ 7,800.00 $ 800.00 $ 6,200.00 $ 800.00 $ 15,600.00 $ 15,600.00
Break Up of General Expenses Date 7-Jan 11-Jan 13-Jan 24-Jan 31-Jan 31-Jan 31-Jan 31-Jan 31-Jan Particulars Legal Expense Wages Truck Repairs Wages Rent (Th Prepaid Rent) Depreciation(Truck) Depreciation(Equipment) Gasoline for Truck Wages Total Amount 500.00 1,000.00 500.00 1,300.00 1,000.00 600.00 200.00 300.00 800.00 6,200.00
$ $ $ $ $ $ $ $ $ $