Exercise 2-2

Exercise 2-4 and 2-5

General Journal
Aug
1

5
20

31

T-account

Cash Office supplies

Capital Prepaid insurance

Utility expense

Trial balance
Debit Credit
Cash
Office supplies
Prepaid insurance
Photography equipment
Capital
Revenue
Utility expense
Total

Exercise 2-13
Problem 2-2A
General Journal
1

12

19

22

25
 29

30

31

VENTURE CONSULTANTS
General Ledger

Cash Account No. 101

Date Explanation Debit Credit Balance

Account Receivable Account No. 106

Date Explanation Debit Credit Balance

Office supplies Account No. 124

Date Explanation Debit Credit Balance

Prepaid insurance Account No. 128

Date Explanation Debit Credit Balance

Prepaid rent Account No. 131

Date Explanation Debit Credit Balance

Office equipment Account No. 163

Date Explanation Debit Credit Balance

Account payable Account No. 201

Date Explanation Debit Credit Balance

Capital Account No. 301

Date Explanation Debit Credit Balance

Withdrawal Account No. 302

Date Explanation Debit Credit Balance

Revenue Account No. 403

Date Explanation Debit Credit Balance

Utility expenses Account No. 690

Date Explanation Debit Credit Balance

Trial balance
Debit Credit
Cash
Account receivable
Office supplies
Prepaid insurance
Prepaid rent
Office equipment
Account payable
Capital
Withdrawal
Revenue
Expense
Total
 Office supplies Photography equipment

Prepaid insurance Photography revenue