Professional Documents
Culture Documents
K174091078 - Nguyễn Hoàng Thanh Uyên - ACR4.1
K174091078 - Nguyễn Hoàng Thanh Uyên - ACR4.1
ACR4.1
Date Account Titles and Explanation P.R. Debit Credit
1-Jul Cash 13,078
Share Capital 13,078
Invesment from Shareholders
SUPPLIES
DATE EXPLANTION PR Debit Credit Balance
1-Jul Opening balance G1 0
3-Jul Purchased supplies on account G1 900 900
31-Jul Adjust supplies expense 580 320
31-Jul Ending balance 320
EQUIPMENT
DATE EXPLANTION PR Debit Credit Balance
1-Jul Opening balance
1-Jul Purchased used truck by cash and on account G1 8,000 8,000
31-Jul Ending balance 8,000
SALARIES AND WAGES EXPENSE
DATE EXPLANTION PR Debit Credit Balance
1-Jul Opening balance
20-Jul Salaries payment G1 2,000 2,000
31-Jul Accrued salaries but unpaid 400 2,400
31-Jul Ending balance 2,400
ACCUMULATED DEPRECIATION
DATE EXPLANTION PR Debit Credit Balance
1-Jul Opening balance
31-Jul Depreciation on PPE G1 180
31-Jul Ending balance 180
INSURANCE EXPENSE
DATE EXPLANTION PR Debit Credit Balance
1-Jul Opening balance
31-Jul 1/12 insurance expense 150
31-Jul Ending balance 150
SALARIES PAYABLE
DATE EXPLANTION PR Debit Credit Balance
1-Jul Opening balance
31-Jul Adjust salaries expense 400
31-Jul Ending balance 400
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
ACCOUNTS RECEIVABLE
DATE EXPLANTION PR Debit Credit Balance
1-Jul Opening balance
12-Jul Revenue G1 3,778 3,778
21-Jul Collecting cash from customer G1 1,600 2,178
25-Jul Revenue G1 2,578 4,756
31-Jul Perfomed service revenue unbilled and uncollected 1,700 6,456
31-Jul Ending balance 6,456
PREPAID INSURANCE
DATE EXPLANTION PR Debit Credit Balance
1-Jul Opening balance
5-Jul Prepaid payment for insurance G1 1,800 1,800
31-Jul 1/12 insurance expense 150 1,650
31-Jul Ending balance 1,650
RETAINED EARNINGS
DATE EXPLANTION PR Debit Credit Balance
1-Jul Opening balance
31-Jul Declared and paid dividends G1 678 -678
31-Jul Ending balance -678
CSERVICE REVENUEash
DATE EXPLANTION PR Debit Credit Balance
1-Jul Opening balance
12-Jul Revenue G1 3,778 3,778
25-Jul Revenue G1 2,578 6,356
31-Jul Performed service revenue unbilled and uncollected 1,700 8,056
31-Jul Ending balance 8,056
SUPPLIES EXPENSE
DATE EXPLANTION PR Debit Credit Balance
1-Jul Opening balance
31-Jul Adjust supplies expense 580
31-Jul Ending balance 580
DIVIDENDS
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
Cash
DATE EXPLANTION PR Debit Credit Balance
KLEENE WINDOW WASHING
Trial Balance - Unadjusted
31-Jul-20
Debit Credit
Cash 6,410 -
Accounts 4,756
Receivable -
Supplies 900 -
Prepaid Insurance 1,800
-
Equipment 8,000
-
Accounts Payable -
5,400
Share Capital— -
Ordinary
13,078
Retained earnings
(678)
Service Revenue -
6,356
Salaries and 2,000
Wages Expense
-
Maintenance 290
Expense -
24,156 24,156