No.

1 General Journal
DATE Account Titles and Explanation Ref Debit Kredit
1 Cash € 35.000,00
Share in capital € 35.000,00
2 Office supplies € 400,00
Accounts Payble € 400,00
3 Equipment € 10.000,00
Cash € 2.000,00
Notes Payble € 8.000,00
4 Account Receivable € 4.000,00
Service revenue € 4.000,00
5 Rent Expenses € 700,00
Cash € 700,00
6 Account Receivable € 200,00
Cash € 200,00
7 Advertising Expenses € 600,00
Cash € 600,00
8 saleries expenses € 2.200,00
cash € 2.200,00
9 Dividen € 1.200,00
Cash € 1.200,00
10 Cash € 3.000,00
Account Receivable € 3.000,00
Total € 57.300,00 € 57.300,00

General Ledger
Cash Account No. 111
Balance
Date Explanation Ref Debit Kredit

Account receivable Account No. 112

Balance
Date Explanation Ref Debit Credit

Prepaid rent Account No. 118

Balance
Date Explanation Ref Debit Credit

Supplies Account No. 119

Balance
Date Explanation Ref Debit Credit

Prepaid Insurance Account No. 130

Balance
Date Explanation Ref Debit Credit

Equipment Account No. 122

Balance
Date Explanation Ref Debit Credit

Saleries Payble Account No. 219

Balance
Date Explanation Ref Debit Credit

Accumulated Depretiation Acccount No. 302

Balance
Date Explanation Ref Debit Credit
 Share Capital-ordinary Account No. 311
Balance
Date Explanation Ref Debit Credit

Dividen Account No. 313

Balance
Debit Explanation Ref Debit Credit

Rent Expenses Account No. 528

Balance
Debit Explanation Ref Debit Credit

Service Revenues Account No. 412

Balance
Date Explanation Ref Debit Credit

Saleries Payble Account No. 219

Balance
Date Explanation Ref Debit Credit

Insurace Expenses Account No. 527

Balance
Date Explanation Ref Debit Credit

Supplies Expenses Account No. 528

Balance
Date Explanation Ref Debit Credit

No.3
General Ladger
Cash Account No. 101
Date Explanation Ref Debit Credit Balance
1 Posting € 25.000,00
4 posting € 10.000,00 € 15.000,00
8 Posting € 1.000,00 € 14.000,00
15 Posting € 400,00 € 13.600,00
18 Posting € 2.500,00 € 16.100,00
20 Posting € 500,00 € 15.600,00
30 Posting € 1.800,00 € 13.800,00

Account Receivable Account No. 112

Date Explanation Ref Debit Credit Balance
30 Posting € 2.000,00

Prepaid Insurance Accounts No. 130

Date Explanation Ref Debit Credit Balance
15 posting € 400,00 € 400,00

Delivery Trucks Accounts No. 155

Date Explanation Ref Debit Credit Balance
4 Posting € 30.000,00 € 30.000,00

Accounts Payble Accounts No. 201

Date Explanation Ref Debit Credit Balance
25 Posting € 100,00 € 100,00
 Notes Payble Acccounts No. 205
Date Explanation Ref Debit Credit Balance
4 Posting € 20.000,00 € 20.000,00

Share Capital- Ordinary Accounts No. 311

Date Explanation Ref Debit Credit Balance
1 Posting € 25.000,00 € 25.000,00

Dividen Accounts No. 332

Date Explanation Ref Debit Credit Balance
30 Posting € 1.800,00 € 1.800,00

Delivery Revenue Accounts No. 400

Date Explanation Ref Debit Credit Balance
18 Posting € 2.500,00 € 2.500,00
30 Posting € 2.000,00 € 4.500,00

Rent Expenses Accounts No. 719

Date Explanation Ref Debit Credit Balance
8 Posting € 1.000,00 € 10.000,00

Salaries Expenses Accounts No. 726

Date Explanation Ref Debit Credit Balance
20 Posting € 500,00 € 500,00

Utility Expenses Account No. 735

Date Explanation Ref Debit Credit Balance
25 Posting € 100,00 € 100,00

INTI SERVICE
Trial Balance
September 30, 2020
Accounts Debit Credit
Cash € 13.800,00
Accounts Receivable € 2.000,00
Prepaid Insurance € 400,00
Delivery Trucks € 30.000,00
Accounts Payble € 100,00
Notes Payble € 20.000,00
Share Capital-Ordinary € 25.000,00
Dividens € 1.800,00
Delivery Revenue € 4.500,00
Rent Expenses € 1.000,00
Saleries Expenses € 500,00
Utility Expenses € 100,00
Total € 49.600,00 € 49.600,00
T-accounts
Cash
Account receivable € 3.500,00 Account Payble € 1.000,00
Balance € 2.500,00
Account receivable
Service Revenue € 4.000,00 Cash € 3.500,00
Balance € 500,00
Supplies
Account Payble € 2.500,00
Balance € 2.500,00
Account Payble
Cash € 1.000,00 Supplies € 2.500,00
Balance € 1.500,00
Service Revenue
Account receivable € 4.000,00
Balance € 4.000,00