Transport Servie Company, COLTD

Gneral Journal
No Date Account Memo Dr.
1 1-May-21 Capital Investment 100,000$
Cash Cash=50,000 $ 500,000.00
Bank bank=50,000 $ 500,000.00

2 2-May-21 Cash Cash=$70

Office Supply Office Supply=70 $ 70.00

3 5-May-21 Cash Cash=$500

Computer computer 2x$500 $ 1,000.00
A/P A/P=500, Term=1% 10 Net30

4 7-May-21 Cash Cash=30000

Truck Truck 2x15000 $ 30,000.00

5 12-May-21 Cash Cash=$3000 $ 3,000.00

Transport Revenue Transport 2x$1500

6 13-May-21 Cash Cash=$1500 $ 1,500.00

Transport Revenue Transport service=2x$3000
A/R A/R=$1500, Term=1% 10 Net30 $ 1,500.00

7 14-May-21 A/P បានសងទៅអ្នកផ្គតផ

់ ង
្គ ់ $ 500.00
Cash ដែលបានជំពាក់ថ្ងៃទី៥
Purchased Discount

8 15-May-21 Unearned Transport ិ ន បានបង់ប្រាក់មន

អតិថជ ុ
Cash ២០០០ដុល្លា ថ្លៃឈ្នួលដឹកជញូ ្ច ន $ 200.00
ពីខែ ៥ដលខែ៧(៣ខែ)

9 16-May-21 Bank ផ្ទេរប្រាក់ពធ

ី នាគារមកបេឡា $ 500.00
Cash ចំនន
ួ ៥០០ដុល្លា
 10 20-May-21 Utility Expense បង់ថ្លៃទឹកនិងអគ្គស
ិ នី $ 50.00
Bank តាមធនាគា $50

11 21-May-21 A/R ិ នឈ្មោ ះដារ៉ា បានសង

អតិថជ $ 200.00
Cash ប្រាក់គ្រប់ចន
ំ ន
ួ និងបញុ ្ច ះថ្លៃ $ 200.00
Cash Discount

12 23-May-21 Withdrawal ម្ចា ស់ភាគហ៊ន

ុ បានដកប្រាក់ $ 200.00
Cash ចំនន
ួ ២០០ដុល្លា

13 27-May-21 Telephone-Internet Exp ី ធឺណែត $100

បង់ថ្លៃអ៊ន $ 100.00
Cash ី ធឺណែត $100
បង់ថ្លៃអ៊ន

14 28-May-21 Salary Expense បើកប្រាក់ខែបុគល

្គ ក
ិ តាម $ 2,000.00
Bank ធនាគារ $2000
ចុះកែតម្រូវ (Adjusted Journal Entries)
14 31-May-21 Depreciation Exp Depreciation for the 1st month
Accumulated Depre.Exp Depreciation for the 1st month
Depreciation Exp Depreciation for the 1st month
Accumulated Depre.Exp Depreciation for the 1st month
Unearned Transport Revenue for 15days
Transport Revenue Revenue for 15days
Total
 Gneral Ledger
Account Title: Cash
Cr. Date Decription Ref Dr.
$ 100,000.00 1-May-21 Deposite from investor
2-May-21 Purchased office Supply $ 70.00
5-May-21 Purchased computer $ 1,000.00
7-May-21 Purchased Truck $ 30,000.00
$ 70.00 $ 31,070.00

$ 500.00 Total

$ 500.00 Account Title: Bank

Date Decription Ref Dr
$ 30,000.00 1-May-21 Deposite from investor $ 50,000.00
16-May-21 $ 500.00
20-May-21
25-May-21
$ 3,000.00
Total

$ 3,000.00 Account Title: A/R

Date Decription Ref Dr.
13-May-21 A/R $ 1,500.00
21-May-21 $ 200.00
$ 500.00
Total

Account Title: Office Supply

$ 200.00 Date Decription Ref Dr
2-May-21 office Supply $ 70.00

Total
$ 500.00
Account Title: …… Truck….
 Date Decription Ref Dr
$ 50.00 2-May-21 Truck $ 30,000.00

Total

Account Title: …computer…….

Date Decription Ref Dr.
5-May-21 computer $ 1,000.00
$ 200.00
Total

$ 100.00 Account Title: ……A/P….

Date Decription Ref Dr
5-May-21 A/P
$ 2,000.00 14-May-21 A/P $ 500.00
Total

Account Title: …Unearned Transport…….

Date Decription Ref Dr
15-May-21 Unearned Transport

Total

Account Title: …Transport Revenue…….

Date Decription Ref Dr
13-May-21 Transport Revenue

Total

Account Title: …Telephone Exp…….

Date Decription Ref Dr
27-May-21 Telephone Exp $ 100.00

Total

Account Title: …Salary Exp…….

 Date Decription Ref Dr
28-May-21 Salary Exp $ 2,000.00

Total

Account Title: …Withdrawal…….

Date Decription Ref Dr
23-May-21 Withdrawal $ 200.00

Total
 Trail Balance
As of ………/…………../21
Cr. Balance Account Title Dr. Cr.
100,000
Bank 48450
500
100

$ 68,930.00

Cr. Balance Transport Revenue 2000

Salary Expense 600

$ 50.00 3333
$ 2,000.00 Capital
Withdrawal
$ 48,450.00

Cr. Balance

$ 1,700.00

Total 49050 5933

Cr. Balance

$ 70.00
 Cr. Balance

$ 30,000.00

Cr. Balance

1000

Cr. Balance
$ 500.00

$ 1,000.00

Cr. Balance
$ 200.00

$ 200.00

Cr. Balance
$ 3,000.00

$ 3,000.00

Cr. Balance

$ 100.00
Cr. Balance

$ 2,000.00

Cr. Balance

$ 200.00
 Income Statement
For May 2021
Revenue Assets
Transport Revenue 3000 cash
Cash Discount 100 Bank
Purchased Discount 15 A/R

Total Revenue 3115

Expense
Salary Expense 200
Telephone Exp 100 Total Assets
Liablities
A/P
Unearned Transport
Total Expense 300 Total Liabilities
Equity
Net Income/Net lost 2815 captal
Withdrawal
Net income
Total L and E
 Balance Sheet Statement
Form May 201

68930
48450
1700

0
rned Transport 200
200

100,000
rawal -200
come 2815
103015