1

DATE
2023 ACCOUNTS TITLE AND EXPLANATIONS P.R DEBIT CREDI
1 Jan 1 Cash P 1 0 0 0 0 0 0 00
2 Bitancur, Capital P1
3 Initial investment
4
5 1 Computer Equpment 9 0 0 0 0 00
6 Printer Equipment 3 0 0 0 0 00
7 Cash
8 Bought office equipment on cash
9
10 1 Office Furniture And Fixtures 1 5 0 0 0 0 00
11 Cash
12 Bought office furniture on cash
13
14 3 Office Supplies 5 0 0 0 0 00
15 Cash
16 Bought office supplies on cash
17
18 4 Cash 1 0 0 0 0 00
19 Service Revenue
20 Perform services on cash
21
22 5 Accounts Receivable 3 0 5 0 0 00
23 Service Revenue
24 Perform services on credit
25
26 7 Office Supplies 4 5 0 0 0 00
27 Accounts Payable
28 Bought office supplies on credit
29
30 10 Accounts Receivable 1 5 6 0 0 00
31 Service Revenue
32 Perform services on credit
33
34 12 Cash 3 0 5 0 0 00
35 Accounts Receivable
36 Received cash on credit
37
38 13 Cash 6 0 0 0 0 00
39 Accounts Payable
40 Received cash from loan
41
42 15 Bitancur, Withdrawal 2 0 0 0 0 00
43 Cash
44 Withdraw a cash for personal use
45
46
47
 2 3 4 5

CREDIT
CASH ACCOUNTS RECEIVABLE
0 0 0 0 0 0 00 P 1 1 0 0 0 0 0 00 P 1 2 0 0 0 0 00 P 3 0 5 0 0 00 P 3
1 0 0 0 0 0 00 1 5 0 0 0 0 00 1 5 6 0 0 00
3 0 5 0 0 00 5 0 0 0 0 00 1 5 0 0 0 00
6 0 0 0 0 00 2 0 0 0 0 00
8 4 0 0 00
1 2 0 0 0 0 00 1 1 1 7 8 00
2 5 0 0 0 00

P 1 1 0 0 5 0 0 00 P 3 8 4 5 7 8 00 P 6 1 1 0 0 00 P 3
1 5 0 0 0 0 00
P 7 1 5 9 2 2 00 P 3 0 6 0 0 00

5 0 0 0 0 00 PRINTER EQUIPMENT OFFICE FURNITURE AND FIXTURE

P 3 0 0 0 0 00 P 1 5 0 0 0 0 00

1 0 0 0 0 00

ACCOUNTS PAYABLE BITANCUR, CAPITAL

4 5 0 0 0 00 P1 0 0
3 0 5 0 0 00 6 0 0 0 0 00

P 1 0 5 0 0 0 00

4 5 0 0 0 00 SALARIES EXPENSE RENT EXPENSE

P 8 4 0 0 00 P 2 5 0 0 0 00

1 5 6 0 0 00

3 0 5 0 0 00

6 0 0 0 0 00

2 0 0 0 0 00
 6 7 8 9 10
JENNY BITANCUR BOOKKEPING
TRIAL BAL
FOR THE MONTH OF
RECEIVABLE COMPUTER EXPENSE
0 5 0 0 00 P 9 0 0 0 0 00 CASH
ACCOUNTS RECEIVABLE
OFFICE SUPPLIES
COMPUTER EQUIPMENT
PRINTER EQUIPMENT
OFFICE FURNITURE AND FIXTURES
ACCOUNTS PAYABLE
BITANCUR, CAPITAL
0 5 0 0 00 BITANCUR, WITHDRAWAL
SERVICE REVENUE
SALARIES EXPENSE
RENT EXPENSE
UTILITIES EXPENSE
URE AND FIXTURE OFFICE SUPPLIES
P 5 0 0 0 0 00
4 5 0 0 0 00

P 9 5 0 0 0 00

R, CAPITAL BITANCUR, WITHDRAWAL

0 0 0 0 00 P 2 0 0 0 0 00

EXPENSE UTILITIES EXPENSE

P 1 1 1 7 8 00
 11 ###
NCUR BOOKKEPING AND ACCOUNTING FIRMS
TRIAL BALANCE
OR THE MONTH OF JANUARY 2023
DEBIT CREDIT 1
P 7 1 5 9 2 2 00 2
E 3 0 6 0 0 00 3
9 5 0 0 0 00 4
9 0 0 0 0 00 5
3 0 0 0 0 00 6
FIXTURES 1 5 0 0 0 00 7
P 1 0 5 0 0 0 00 8
1 0 0 0 0 0 0 00 9
AL 2 0 0 0 0 00 10
7 1 1 0 0 00 11
8 4 0 0 00 12
2 5 0 0 0 00 13
1 1 1 7 8 00 14
15
P 1 1 7 6 1 0 0 00 P 1 1 7 6 1 0 0 00 16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
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46
47
 1

DATE
2023 ACCOUNTS TITLE AND EXPLANATION DEBIT
1 Jan 15 Salaries Expense P 8 4 0
2 Cash
Paid a cash for salaries
4
5 18 Accounts Receivable 1 5 0 0
6 Service Revenue
7 Perform Services on cash
8
9 25 Utilities Expense 1 1 1 7
10 Cash
11 Paid a cash for utilities
12
13 30 Rent expense 2 5 0 0
14 Cash
15 Paid a cash for rent
16 P1 5 9 1 1 7
17
18 ADJUSTING ENTRIES
19 A. Depreciation Expense - Computer Equipment P 1 5 0
20 Accumulated Depn. - Computer Equipment
21 Has an estimated useful life of 6 years
22
23 B. Depreciation Expense - Printer Equipment 1 2 5
24 Accumulated Depn. - Printer Equipment
25 Has an estimated useful life 3 years
26
27 C. Prepaid Rent 5 0 0 0
28 Cash
29 Paid a cash for rent
30
31 D. Prepaid Insurance 6 0 0 0
32 Cash
33 Paid a cash for insurance
34
35 E. Office Supplies Expense 4 7 5 0
36 Office Supplies
37 The entity used for office supplies
38
39 F. Cash 2 5 0 0
40 Service Revenue
41 Perform Services on cash
42
43
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45
46
47
 2 3 4 5

DEBIT CREDIT
0 00
P 8 4 0 0 00

0 00
1 5 0 0 0 00

8 00
1 1 1 7 8 00

0 00
2 5 0 0 0 00

8 00 P 1 5 9 1 1 7 8 00

DEBIT
0 00 G. Salaries Expense P 8 4 0 0 00
P 1 5 0 0 00 Salaries Payable
Paid the employees for salaries
3 0 0 0 00
0 00 H. Interest Expense
1 2 5 0 00 Interest Payable
To record the interest payable
1 5 0 0 0 00
0 00 I. Cash
5 0 0 0 0 00 Accounts Receivable
Received cash from the client

0 00
6 0 0 0 0 0 00

0 00
4 7 5 0 0 00

0 00
2 5 0 0 0 00
 6 7 8 9

CREDIT

P 8 4 0 0 00

3 0 0 0 00

1 5 0 0 0 00
10 ### 12

DEBIT CREDIT 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
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45
46
47
 1

UNADJUSTED TRIA
ACCOUNTS TITLE DEBIT
1 CASH P 7 1 5 9 2
2 ACCOUNTS RECEIVABLE 3 0 6 0
3 OFFICE SUPPLIES 9 5 0 0
4 PREPAID INSURANCE
5 PREPAID RENT
6 COMPUTER EQUIPMENT 9 0 0 0
7 ACCU. DEPN. - COMPUTER EQUIPMENT
8 PRINTER EQUIPMENT 3 0 0 0
9 ACCU. DEPN. - PRINTER EQUIPMENT
10 OFFICE FURNITURE AND FIXTURE 1 5 0 0 0
11 ACCOUNTS PAYABLE
12 INTEREST PAYABLE
13 SALARIES PAYABLE
14 BITANCUR, CAPITAL
15 BITANCUR, WITHDRAWAL 2 0 0 0
16 SERVICE REVENUE
17 DEPRECIATION EXPENSE- COMPUTER EQUIPMENT
18 DEPRECIATION EXPENSE- PRINTER EQUIPMENT
19 OFFICE SUPPLIES EXPENSE
20 RENT EXPENSE 2 5 0 0
21 INTEREST EXPENSE
22 SALARIES EXPENSE 8 4 0
23 UTILITIES EXPENSE 1 1 1 7
24
25 NET LOSS
26
27 P1 1 7 6 1 0
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
 2 3 4 5

UNADJUSTED TRIAL BALANCE ADJUSTMENTS TRIAL BALANCE ADJUSTED TRIAL BA

DEBIT CREDIT DEBIT CREDIT DEBIT
2 00 C. 7 0 0 0 0 00 P 6 4 5 9 2 2 00
0 00 I. 1 5 0 0 0 00 1 5 6 0 0 00
0 00 E. 4 7 5 0 0 00 4 7 5 0 0 00
D. 6 0 0 0 0 00 6 0 0 0 0 00
C. 5 0 0 0 0 00 5 0 0 0 0 00
0 00 9 0 0 0 0 00
A. 1 5 0 0 00
0 00 3 0 0 0 0 00
B. 1 2 5 0 00
0 00 1 5 0 0 0 0 00
P 1 0 5 0 0 0 00
H. 3 0 0 0 00
G. 8 4 0 0 00
1 0 0 0 0 0 0 00
0 00 2 0 0 0 0 00
7 1 1 0 0 00 F. 2 5 0 0 0 00
A. 1 5 0 0 00 1 5 0 0 00
B. 1 2 5 0 00 1 2 5 0 00
E. 4 7 5 0 0 00 4 7 5 0 0 00
0 00
H. 3 0 0 0 00 3 0 0 0 00
0 00 G. 8 4 0 0 00 1 6 8 0 0 00
8 00 1 1 1 7 8 00

0 00 P 1 1 7 6 1 0 0 00 P 1 7 1 6 5 0 00 P 1 7 1 6 5 0 00 P 1 2 1 5 2 5 0 00
 6 7 8 9

ED TRIAL BALANCE INCOME STATEMENT

CREDIT DEBIT CREDIT

P 1 5 0 0 00

1 2 5 0 00

1 0 5 0 0 0 00
3 0 0 0 00
8 4 0 0 00
1 0 0 0 0 0 0 00

9 6 1 0 0 00 P 9 6 1 0 0 00
P 1 5 0 0 00
1 2 5 0 00
4 7 5 0 0 00
2 5 0 0 0 00
3 0 0 0 00
1 6 8 0 0 00
1 1 1 7 8 00
P 1 0 6 2 2 8 00 P 9 6 1 0 0 00
P (1 0 1 2 8 00)

P 1 2 1 5 2 5 0 00 P 1 2 1 5 2 5 0 00 P 1 2 1 5 2 5 0 00
10 11 12

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