Sure Repair Shop

Chart of Accounts

Assets Liabilities
11 Cash 21 Accounts payable-Cruz
Furniture
12 Accounts receivable-R. Gil 22 Notes payable-
13 Accounts receivable- M. Saniano
14 Repair tools Capital
15 Repair supplies 31Celine, capital
16 Furniture and fixtures 32 Celine, drawing
17 Service truck

Income Expenses
41 Service income 51 Advertising expense
52 Salaries expense
53 Utility expense
54 Rent expense

General Journal
Date Particulars F Debit Credit
2013
Sept 1 Cash 11 P 2 5 0 0 -
Repair tools 14 1 2 0 0 -
Repair supplies 15 1 5 0 0 -
Service truck 17 2 0 0 0 0 -
Celine, capital 31 P 2 5 2 0 0 -

2 Advertising expense 51 2 5 0 -
Cash 11 2 5 0 -

3 Furniture and fixtures 16 6 5 0 0 -

Accounts 21 6 5 0 0 -
payable-Cruz
Furniture

5 Accounts receivable- 12 1 2 0 0 -
R.Gil
Service Income 41 1 2 0 0 -

9 Cash 11 1 0 0 0 -
1
Accounts receivable- 13 1 2 0 0 -
M.Soriano
Service income 41 2 2 0 0 -

This study source was downloaded by 100000886246880 from CourseHero.com on 05-19-2024 05:02:47 GMT -05:00

https://www.coursehero.com/file/98041125/Sure-Repair-Shopdocx/
 1

15 Salaries expense 52 1 5 0 0 -
Cash 11 1 5 0 0 -

18 Accounts payable- 21 6 0 0 0 -
Cruz Furniture
Cash 11 3 0 0 0 -
Notes payable 22 3 0 0 0 -

20 Cash 11 1 2 0 0 -
Accounts 12 1 2 0 0 -
receivable-R.Gil

25 Celine, drawing 32 7 5 0 -
Cash 11 7 5 0 -

28 Cash 11 2 5 0 0 -
Service income 41 2 5 0 0 -

30 Utilities expense 53 1 5 0 -
Cash 11 1 5 0 -

30 Rent expense 54 1 0 0 0 -
Cash 11 1 0 0 0 -

30 Salaries expense 52 1 0 0 0 -
Cash 11 1 0 0 0 -

This study source was downloaded by 100000886246880 from CourseHero.com on 05-19-2024 05:02:47 GMT -05:00

https://www.coursehero.com/file/98041125/Sure-Repair-Shopdocx/
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