For the period

Account Unadjusted Trial Adjusted Trial Statement of Statement of

(monthly/year) ended Adjustment
Code Balance Balance Position Income Balance Sheet
Statement of
Financial Position P.R DR CR DR CR DR CR DR CR DR CR
Account
Cash
Accounts Receivable
Furnitures & Fixtures
Office equipment
Accumulated
Depreciation – Office
Equipment
Transportation
equipment
Accumulated
Depreciation –
Transportation
Equipment
Capital
Withdrawal
Accounts Payable
Income Statement
Accounts
Sales
Depreciation
Expenses –
Furnitures and
Fixtures
Depreciation
Expenses – Office
Equipment
Depreciation
Expenses –
Transportation
Equipment
Subtotal :
Net Income Total :

Case 3

For the period Ended Acc UTB Adjustment ATB Position SOI SBOS
December 29, 2017 No.
DR CR DR CR DR CR DR CR DR CR
Balance sheet Accounts
Cash 1000
Accounts Receivable 1200
Inventory 1300
Furnitures and Fixtures 1450
Accumulated Depreciation 1451
- Furnitures & Fixtures
Office Equipment 1600
Accumulated Depreciation 1601
- Office Equipment
Accounts Payable 2000
Owner, Capital 3000
Income Statement
Accounts
Service Revenue 4000
Sales 4100
Salaries Expense 6100
Commission Expense 6450
Depreciation Expense - 6500
Furnitures & Fixtures
Depreciation Expense - 6501
Office Equipment
SUB-TOTAL:
NET INCOME:
TOTAL:
Case 2
 For the period Ended Acc UTB Adjustment ATB Position SOI SBOS
March 31, 2019 No.
DR CR DR CR DR CR DR CR DR CR
Balance sheet Accounts
Cash 1000
Office Supplies 1500
Land 1800
Accounts Payable 2000
Accrued Expense 2200
Alexander, Capital 3000
Alexander, Withdrawal 3100
Income Statement
Account
Service Revenue 4000
Supplies Expense 6150
Rental Expense 6300
SUB-TOTAL:
NET INCOME:
TOTAL:
Case 4

For the period Ended April Acc UTB Adjustment ATB Position SOI SBOS
30, 2019 No.
DR CR DR CR DR CR DR CR DR CR
Balance sheet Accounts
Cash 1000
Accounts Receivable 1200
Inventory 1300
Furnitures and Fixtures 1590
Accumulated Depreciation 1591
- Furnitures & Fixtures
Office Equipment 1600
Accumulated Depreciation 1601
- Office Equipment
Accounts Payable 2000
Owner, Capital 3000
Owner, Withdrawal 3100
Income Statement
Accounts
Service Revenue 4000
Salaries Expense 6100
Supplies Expense 6150
Utilities Expense 6200
Depreciation Expense - 6500
Furnitures & Fixtures
Depreciation Expense - 6501
Office Equipment
SUB-TOTAL:
NET INCOME:
TOTAL:
Case 5
 Case 1

For the period

Account Unadjusted Trial Adjusted Trial Statement of Statement of
(monthly/year) ended Adjustment
Code Balance Balance Position Income Balance Sheet
Statement of
Financial Position P.R DR CR DR CR DR CR DR CR DR CR
Account