TRIAL BALANCE

Assets
Explainations Date Cash Account receivables
Debit Credit Debit Credit
Invested by lopez 1 30000
Purchasing supplies 2 2500
Purchasing equipment 3 26000
Purchasing _x0008_supplied on credit 4
_x0008_Revenue in Cash 5 4200
Paid expense 6 1000
Paid expense 7 700
Collecting cash from credit 8 1900
Collecting cash from credit 9 1000 1000
Paid wage expense 10 900
Withdrawals 11 900
_x0008_Revenue in Cash 12 3000
Purchasing prepaid insurance 13 2400
Purchasing supplies 14 120
Paid expense 15 230
Paid wage expense 16 700
điều chỉnh bảo hiểm 31/12
điều chỉnh lương 31/12
điều chỉnh doanh thu 31/12

Sum 38200 35450 1900 1000

Balance (Số dư) 2750 900
Total Assets 41770

Sổ Nhật ký chung ghi tài k

tài khoản cred
General Journal ( Sổ nhật kí chung )
Account title
Date and Dr Cr
Explantions
1 Cash 30000 _x000
Lopez- capital 30000 _x001D_Date
Invested by lopez 1
2
2 Supplies 2500 3
Cash 2500 4
Purchasing supplies 5
6
3 Equipments 26000 7
Cash 26000 8
Purchasing equipment 9
4 Supplies 7100 10
Account Payables 7100 11
12
5 Cash 4200 13
 Revenues 4200 14
_x0008_Revenue in Cash 15
6 Expenses 1000 16
Cash 1000
Paid expense
7 Expenses 700
Cash 700
Paid expense _x000
8 Account receivables 1900 _x001D_Date
Revenues 1900 1
Collecting cash from credit 2
9 Cash 1900 3
Account receivables 1900 4
Collecting cash from credit 5
10 Account Payables 900 6
Cash 900 7
Paid wage expense 8
11 Lopez- capital 900 9
Cash 900 10
Withdrawals 11
12 Cash 3000 12
Unearned revenues 3000 13
_x0008_Revenue in Cash 14
13 Prepaid Insurance 2400 15
Cash 2400 16
Purchasing prepaid insurance
14 Supplies 120
Cash 120
Purchasing supplies
15 Expenses 230
Cash 230
Paid expense
16 Expenses 700
Cash 700
Paid wage expense
 TRIAL BALANCE ( bảng cân đối phát sinh trong kì
Assets
Supplies Prepaid Insurance Equipments
Debit Credit Debit Credit Debit Credit

2500
26000
7100

2400
120

9720 0 2400 0 26000 0

9720 2400 26000

Note: bảng tổng phức tạp ở trên là bảng gộp của 3

yêu cầu( 1. phân tích nghiệp vụ- sổ nhật kí chung;
Nhật ký chung ghi tài khoản debit trước, bảng cân đối - trail balance; sổ cái tài khoản legder
tài khoản credit sau journal)

_x0008_Legder Account ( Sổ cái tài khoản) _x0008_Legder A

Cash Dr _x001D_Cr Balance _x001D_Date
Invested by lopez 30000 30000 1
Purchasing supplies 0 2500 27500 2
Purchasing equipment 0 26000 1500 3
Purchasing _x0008_supplied on credit 0 0 1500 4
_x0008_Revenue in Cash 4200 0 5700 5
Paid expense 0 1000 4700 6
Paid expense 0 700 4000 7
Collecting cash from credit 0 0 4000 8
Collecting cash from credit 1000 0 5000 9
Paid wage expense 0 900 4100 10
Withdrawals 0 900 3200 11
_x0008_Revenue in Cash 3000 0 6200 12
Purchasing prepaid insurance 0 2400 3800 13
Purchasing supplies 0 120 3680 14
Paid expense 0 230 3450 15
Paid wage expense 0 700 2750 16
Sum 38200 35450
Balance 2750
0

_x0008_Legder Account ( Sổ cái tài khoản) _x0008_Legder A

Supplies Dr _x001D_Cr Balance _x001D_Date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Sum 0 0
Balance 0
 Liability
"=" Account Payables Note Payables Unearned revenu
Debit Credit Debit Credit Debit

7100

900

Sum 900 7100 0 0 0

Balance 6200 0
Total 41770

_x0008_Legder Account ( Sổ cái tài khoản) _x0008

Account receivables Dr _x001D_Cr Balance _x001D_Date
0 0 0 1
0 0 0 0 2
0 0 0 0 3
0 0 0 0 4
0 0 0 0 5
0 0 0 0 6
0 0 0 0 7
Collecting cash from credit 1900 0 1900 8
Collecting cash from credit 0 1000 900 9
0 0 0 900 10
0 0 0 900 11
0 0 0 900 12
0 0 900 13
 0 0 0 900 14
0 0 0 900 15
0 0 0 900 16
Sum 1900 1000
Balance 900

_x0008_Legder Account ( Sổ cái tài khoản) _x0008

Prepaid Insurance Dr _x001D_Cr Balance _x001D_Date
0 0 0 1
0 0 0 2
0 0 0 3
0 0 0 4
0 0 0 5
0 0 0 6
0 0 0 7
0 0 0 8
0 0 0 9
0 0 0 10
0 0 0 11
0 0 0 12
Purchasing prepaid insurance 2400 0 2400 13
0 0 2400 14
0 0 2400 15
0 0 2400 16
Sum 2400 0
Balance 2400

_x0008
_x001D_Date
1
2
3
4
5
6
7
8
9
10
11
12
13
114
15
16
 Owner's equity
Unearned revenues Lopez- capital Lopez-Withdrawals Revenues
Credit Debit Credit Debit Credit Debit
30000

900
3000

3000 0 30000 900 0 0

3000 30000 900

_x0008_Legder Account ( Sổ cái tài khoản) _x0

Account Payables Dr _x001D_Cr Balance _x001D_Date
0 0 0 1
0 0 0 2
0 0 0 3
Purchasing _x0008_supplied on credit 0 7100 7100 4
0 0 7100 5
0 0 7100 6
0 0 7100 7
0 0 7100 8
0 0 7100 9
Paid wage expense 900 0 6200 10
0 0 6200 11
0 0 6200 12
0 0 6200 13
 0 0 6200 14
0 0 6200 15
0 0 6200 16
Sum 900 7100
Balance 6200

_x0008_Legder Account ( Sổ cái tài khoản) _x0

Unearned revenues Dr _x001D_Cr Balance _x001D_Date
0 0 0 1
0 0 0 2
0 0 0 3
0 0 0 4
0 0 0 5
0 0 0 6
0 0 0 7
0 0 0 8
0 0 0 9
0 0 0 10
0 0 0 11
0 3000 3000 12
0 0 3000 13
0 0 3000 14
0 0 3000 15
0 0 3000 16
Sum 0 3000
Balance 3000

_x0008_Legder Account ( Sổ cái tài khoản) _

Lopez- capital Dr _x001D_Cr Balance _x001D_Date
Invested by lopez 0 30000 30000 1
0 0 0 30000 2
0 0 0 30000 3
0 0 0 30000 4
0 0 0 30000 5
0 0 0 30000 6
0 0 0 30000 7
0 0 0 30000 8
0 0 0 30000 9
0 0 0 30000 10
0 0 0 30000 11
0 0 0 30000 12
0 0 0 30000 13
0 0 0 30000 14
0 0 0 30000 15
0 0 0 30000 16
Sum 0 30000
Balance 30000
ner's equity
Revenues Expenses
Credit Debit Credit

4200
1000
700
1900

230
700

6100 2630 0
6100 2630 0

_x0008_Legder Account ( Sổ cái tài khoản)

Expenses Dr _x001D_Cr Balance
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
Paid expense 1000 0 1000
Paid expense 700 0 1700
0 0 1700
0 0 1700
0 0 1700
0 0 1700
0 0 1700
0 0 1700
 0 0 1700
230 0 1930
700 0 2630
Sum 2630 0
Balance 2630

_x0008_Legder Account ( Sổ cái tài khoản)

Revenues Dr _x001D_Cr Balance
0 0 0
0 0 0
0 0 0
0 0 0
_x0008_Revenue in Cash 0 4200 4200
0 0 4200
0 0 4200
Collecting cash from credit 0 1900 6100
0 0 6100
0 0 6100
0 0 6100
0 0 6100
0 0 6100
0 0 6100
0 0 6100
0 0 6100
Sum 0 6100
Balance 6100

_x0008_Expenses ( Sổ cái tài khoản)

Expenses Dr _x001D_Cr Balance
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
Paid expense 1000 0 1000
Paid expense 700 0 1700
0 0 1700
0 0 1700
0 0 1700
0 0 1700
0 0 1700
0 0 1700
0 0 1700
Paid expense 230 0 1930
Paid wage expense 700 0 2630
Sum 2630 0
Balance 0