Dr Rent Expense Cr

31-Mar Cash 5,000

29/6/2001 Cash 5,000
2/10/2001 Cash 5000 31/12/2001 St. Of P&L (TCI) 20,000
31/12/2001 Accrued Expenditure 5000

20,000 20,000

Dr Rent Payable/Accrued Expenditure Cr

31/12/2001 Balance c/f 5000 31/12/2001 Rent Exepnse 5000

5000 5000
1/1/2002 Balance b/f 5000
Dr Cash Cr

31-Mar Rent 5,000

29/6/2001 Rent 5,000
2/10/2001 Rent 5000

15,000
Dr Insurance Expense Cr

31/12/200Cash 24,000 St. of P&L 24,000

24,000 24,000

Dr Insurance Prepaid / Prepayments/ Prepaid Expenditure Cr

Isnurance Exp 24,000.00

Cash 30,000 Balance C/f 6,000.00

30,000 30,000
Dr Cash Cr

Insurance Exp 24000

Preapid Expenditure 6000
Dr Bank Interest Cr

Cash 3,000
St. of P&L 3,600 Accrured Income 600

3,600 3,600

Dr Accrued Income Cr

Interest income 600 Balance C/f 600

600 600
Dr Bank Cr

Interest Income 3000

Dr Rental Income Cr

31/12/2005 TCI 48,000 31/12/2005 Cash 48,000

48,000 48,000

Dr Prepaid Income Cr

31/12/2005 Balance c/f 16,000 31/12/2005 Cash 16,000

16,000 16,000

"01/01/2006 Balance b/f 16,000

Dr Bank/ Cash Cr

31/12/200 Rental Income 48,000

31/12/200 Prepaid Income 16,000

64,000