Year End Closing Entries

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Year-end adjusting 4nd casing Closing _ Ente . sl —____Atcount Title __ | credit es {Subsidy som National government f: i Revenue ond_fepense_simmay, 5 Revenue and execose summary | _Salanies and_wages~ teguiar Salaries and _wages~ casual PERA |__ Representation Allowance Transportation Allowance |—||__dothing/ unigorm All Substtence All: bss [= [= ee Laundry Anowance Productivity incentive Ail sonorarid _||___fazara pay Longerivity pag Blo |= Je Year-end vonys cash-girt Retirement and lige insurance premium || Ppe-te1e contribution Phileatth Contribution Employees compensation premivip Terminal ave _benegits |__ her Personal_penepits Travelling Espenses= local |__ Training expenses scholdrship Exp” Opgice Supplics ExP™ Diugs and Medicine Fyp- _Medical 40d Dental ¢ Lab Supplies Exp: Fuel oil_ and ubricam exp: ~ iter supplies and thareria! Ex: Water pepenses Bectricity Expenses Bate e= =e |= ola sb ieee l= ls fo Telephone _gxpenses_ [puede inary. Nice dncous EP aor Scanned with CamScanner SS Year-end adjustments and closing La Closing Emvigs _. 2 == : “Aucount THe eel Debit____ Other professional Services sg sJoniforid) services | uain4isiy|s,st - _ service, 11/3 /0)4 4404 - Glen general services [Dp bled 7 ey weannone mag | TT eee , - Repairs 2 Maintenance - Machinery isha | Repairs 7 Maimena nce - Transport Equip 4lol6/2 [06 i | TJaves, dunes, and licenses | clala| | = Fede|Ay bond premiums gilolo is Insurance Empenses | HL esisloley “I Advertsing Expenses. | 4a]. “| | Representation expenses gt ol 6 | Membership Dues dnd Contri- +o o¢9- i1\0\0| do. |___ Subscription Expenses _ ur 6.s\slo, Totter maintenance porcaing ew { I TITTLE TT} Heep an | Bank crages | tao 7 Depreciarion ExP- Land improvements | Til lelalalsleloa ' 7 bep-E¢p- Schoo] building | [bal lolelalalal ay ; : || ep- exp - Other Structtne Tibrlela ol del 4 : | _ |_| dep: Exp-- Orrice Equip: HLilslelele|stalas || | “fl |_ Dep Exp Equip and software I fal lylel dol [2k _| E [_Bep: Exp - Communication E4uip - I due ls|eb ad, E 7 Dep-Exp - Const -cind theavy Equip’ | lel 1/86 | 2 Dep xp - Nilinary , Police and Security A leleale fel E ‘| pp: Exp: Medicay Equip _ COE |eskeb abel : | pep-Egp Sports Bauip: 2|s\5\6\5|5| 8) m ‘Dep: Exp: - Technical qnd scientific Eawip ulaluly cls|-o * | pep- exp. - offer machinery and equip « a|elulololsh 153 # ___Dep-Exp-- Motor Velycles 4) 0) 214/316, 21 = _|| ba Bp: — furntture and Fixtures TOL ‘folly alalo| se a |__Oep Ep = Books ITT] Haloleblalalatel LETH E - bap Evp - Other property, Plat aod Ey thi slola tn ~ Jo dose_expenseS aecountsto RI b | 3 = [Revenue and Expense Summary is = Accumulated Surplus Depicit rT pi Scanned with CamScanner Merest income Revenue and Expense summay Aolog TO close revenue account te RESA | Scanned with CamScanner

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