BSA

JOURNAL

Date Particulars PR Debit Credit

Jan.1 Cash 50,000
W.Adams,Capital 50,000
To record Initial investment to W.A
Computer Services Company
Jan.2
Rent Expense 2,500
Cash 2,500
To record payment of rent
expense
Jan.5
Office Equipment 14,000
Accounts Payable 14,000
To record purchased
office equipment on account
Jan.6
Art Equipment 2,700
Cash 2,700
To record purchased art
equipment
Jan.7
Supplies 1,050
Cash 1,050
To record purchased supplies
Jan.10
Office Cleaning Service 500
Cash 500
To record payment of office
cleaning
Jan.12
Revenue 3,600
Accounts Receivable 1,400
Service revenue 5,000
To record payment to rendered services
Jan.15
Cash 300
Supplies 300
To record returned damaged supplies
Jan.18
Office equipment 2,500
 Cash 1,500
Accounts Payable 1,000
To record office equipment balance payable
Jan.20
Office Equipment 7,000
Cash 7,000
To record purchase equipment
Jan.26
Account Receivable 3,900
Cash 3,900
To record collection of payment from
customer account
Jan.27
Telephone Expense 275
Cash 275
To record payment on telephone
bill
Jan.30
Cash 3,200
Account Receivable 3,200
To record collection of payment from
Customer's account
Accounts Payable 350
Utilities Expense 350
To record payment on various expenses
Accounts Payable 7,500
Salaries Expense 7,500
100, 775 100,775