Beruflich Dokumente
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Adjustments
Dr
Dr
Cr
Cr
Cr
Income Statement
Dr
Cr
Balance Sheet
Dr
Cr
Tria Balance
Dr
Balance Sheet Accounts
Cash
Fees Receivable
Prepaid Rent
Unexpired Insurance Policies
Office Supplies
Office Equipment
Accumulated Depreciation:Office Equipment
Accounts Payable
Notes Payable
Income Taxes Payable
Unearned Agency Fees
Capital Stock
Retained Earnings
Dividends
Interest Payable
Salaries Payable
Income Statement Accounts
Agency Fees Earned
Telephone Expense
Supplies Expense
Depreciation Expense: Equipment
Rent Expense
Insurance Expense
Interest Expense
Salaries Expense
Income Taxes Expense
Net Income
Totals
Cr
14950
35300
1200
375
900
15000
Adjustments
Dr
Cr
Dr
3000
600
125
370
12000
1500
6000
3200
8000
20000
10800
Cr
Cr
700
2500
46500
108000
8950
Cr
12250
1500
6000
3900
5500
20000
10800
800
45
1360
5500
370
250
600
125
45
1360
700
8950
Dr
14950
38300
600
250
530
15000
800
480
1130
2750
6100
1175
Balance Sheet
12250
1500
6000
3900
5500
20000
10800
45
1360
24640
3200
108000
Dr
14950
38300
600
250
530
15000
250
800
Income Statement
45
1360
52000
480
1500
3000
6700
1300
45
26000
3900
113355
113355
52000
480
1500
3000
6700
1300
45
26000
3900
42925
9075
52000
52000
70430
52000
70430
61355
9075
70430
Tria Balance
Adjustments
Dr
Dr
Cr
22380
71250
6000
2500
96000
Cr
Dr
690
5000
1250
52000
6420
24000
480
8000
5000
50000
20000
800
240
2000
3690
5000
750
240
1250
248210
800
2000
13730
13730
Cr
Balance Sheet
Dr
22380
71940
1000
1250
96000
52800
6420
24000
720
5000
7000
50000
20000
750
3000
82310
Dr
22380
71940
1000
1250
96000
750
4000
17250
480
11250
3300
8800
5000
248210
Cr
Income Statement
86000
9000
18000
720
12500
3300
9600
7000
252690
252690
86000
9000
18000
720
12500
3300
9600
7000
60120
25880
86000
86000
192570
86000
192570
Balance Sheet
Cr
52800
6420
24000
720
5000
7000
50000
20000
750
166690
25880
192570
Tria Balance
Dr
Balance Sheet Accounts
Cash
Client Fees Receivable
Supplies
Prepaid Studio Rent
Studio Equipment
Accumulated Depreciation: Studio Equipment
Accounts Payable
Notes Payable
Interest Payable
Unearned Client Fees
Income Taxes Payable
Capital Stock
Retained Earnings
Salaries Payable
Income Statement Accounts
Client Fees Earned
Supplies Expense
Salary Expense
Interest Expense
Studio Rent Expense
Utilities Expense
Depreciation Expense: Equipment
Income Taxes Expense
Net Income
Totals
Cr
22380
71250
6000
2500
96000
Adjustments
Dr
Cr
Dr
750
4000
1250
52000
6420
24000
480
8000
5000
50000
20000
800
240
1500
5750
4000
850
240
1250
248210
800
1500
14390
14390
Cr
Balance Sheet
Dr
52800
6420
24000
720
3000
6500
50000
20000
850
88060
8000
18100
720
12500
3300
9600
6500
252350
Cr
22380
72000
2000
1250
96000
52800
6420
24000
720
3000
6500
50000
20000
850
5000
82310
Dr
22380
72000
2000
1250
96000
850
4000
17250
480
11250
3300
8800
5000
248210
Cr
Income Statement
252350
88060
8000
18100
720
12500
3300
9600
6500
58720
29340
88060
88060
193630
88060
193630
164290
29340
193630