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Journal Book

Entry No. Date Particulars 2-Jan 1 Cash A/c To, Accounts Receivable 3-Jan 2 Cash A/c To, Parts Revenue A/c To, Labor Revenue A/c 3 Cost of Goods Sold To, Parts Inventory A/c 4 General Expenses A/c To, Cash A/c (Legal Expenses) 5 Parts Inventory A/c To, Accounts Payable 6 Wages A/c To, Cash A/c 7 Genearal Expense A/c To, Cash A/c (Truck Repairs) 8 Accounts Receivable A/c To, Parts Revenue A/c To, Labor Revenue A/c 9 Cost of Goods Sold To, Parts Inventory A/c 10 Wages A/c To, Cash A/c 11 Accounts Payable To, Cash A/c 12 Genearal Expense A/c To, Prepaid Rent A/c 13 Genearal Expense A/c To, Accumulated Depreciation(Trucks) To, Accumulated Depreciation(Trucks) L.F. J.F. Dr. Dr. $ 3,000.00 Cr. $ 3,000.00 Dr. $ 4,200.00 $ 700.00 $ 3,500.00 Dr. $ 300.00 $ Dr. $ 500.00 $ 500.00 300.00

3-Jan

7-Jan

9-Jan

Dr.

900.00 $ 900.00

11-Jan

Dr.

$ 1,000.00 $ 1,000.00

13-Jan

Dr.

500.00 $ 500.00

19-Jan

Dr.

$ 3,600.00 $ 800.00 $ 2,800.00

19-Jan

Dr.

500.00 $ 500.00

24-Jan

Dr.

$ 1,300.00 $ 1,300.00

27-Jan

Dr.

$ 1,500.00 $ 1,500.00

31-Jan

Dr.

$ 1,000.00 $ 1,000.00

31-Jan

Dr.

800.00 $ $ 600.00 200.00

31-Jan

14 Genearal Expense A/c To, Cash A/c (Fuel & Lubricant) 15 Genearal Expense A/c To, Cash A/c (Wages) Total

Dr.

300.00 $ 300.00

31-Jan

Dr.

800.00 $ 800.00

$ 20,200.00 $ 20,200.00

Led
Date 1-Jan 2-Jan 3-Jan 3-Jan Particulars To Balance b/d To Accounts Receivable To Parts Revenue A/c To Labor Revenue A/c CASH A/C Amount Date $ 5,000.00 7-Jan $ 3,000.00 11-Jan $ 700.00 13-Jan $ 3,500.00 24-Jan 27-Jan 31-Jan 31-Jan Particulars By General Expenses A/c By General Expenses A/c By General Expenses A/c By General Expenses A/c By Accounts Payable By General Expenses A/c By General Expenses A/c Amount $ 500.00 $ 1,000.00 $ 500.00 $ 1,300.00 $ 1,500.00 $ 300.00 $ 800.00 $ 6,300.00

31-Jan By Balance c/d Total $ 12,200.00 Total

$ 12,200.00

Date

Particulars 1-Jan To Balance b/d 19-Jan To Parts Revenue A/c 19-Jan To Labor Revenue A/c Total

ACCOUNTS RECEIVABLE Amount Date Particulars $ 3,000.00 2-Jan By Cash $ 800.00 $ 2,800.00 31-Jan By Balance c/d $ 6,600.00 Total

Amount $ 3,000.00 $ $ 3,600.00 6,600.00

Date

Particulars 1-Jan To Balance b/d 9-Jan To Accounts Payable

PARTS INVENTORY A/C Amount Date Particulars $ 2,000.00 3-Jan By Cost of Goods Sold $ 900.00 19-Jan By Cost of Goods Sold 31-Jan By Balance c/d Total

Amount $ 300.00 $ 500.00 $ $ 2,100.00 2,900.00

Total

2,900.00

Date

Particulars 1-Jan To Balance b/d

PREPAID RENT A/C Amount Date Particulars $ 2,000.00 31-Jan By General Expenses A/c 31-Jan By Balance c/d Total

Amount $ 1,000.00 $ $ 1,000.00 2,000.00

Total

2,000.00

Date

Particulars 1-Jan To Balance b/d

TRUCKS A/C Amount Date Particulars $ 36,000.00 31-Jan By Balance c/d

Amount $ 36,000.00

Total

$ 36,000.00 EQUIPMENT A/C

Total

$ 36,000.00

Date

Particulars 1-Jan To Balance b/d

Amount Date Particulars $ 8,000.00 31-Jan By Balance c/d

Amount $ 8,000.00

Total

8,000.00

Total

8,000.00

Date 3-Jan 19-Jan

Particulars

PARTS REVENUE A/C Amount Date Particulars 3-Jan By Cash A/c 19-Jan By Accounts Receivable $ $ 1,500.00 1,500.00 Total

Amount $ 700.00 $ 800.00

31-Jan To Retained Earnings (Balancing Figure) Total

1,500.00

Date

Particulars 3-Jan To Parts Inventory 19-Jan To Parts Inventory

Cost of Goods Sold Amount Date Particulars $ 300.00 $ 500.00 $ $ (800.00) Total

Amount

31-Jan To Retained Earnings (Balancing Figure) Total

Ledger Book
Date 7-Jan 11-Jan 13-Jan 24-Jan 31-Jan 31-Jan 31-Jan 31-Jan 31-Jan GENERAL EXPENSES A/C Particulars Amount Date To Cash A/c(Legal Exp) $ 500.00 31-Jan To Cash A/c(Wages) $ 1,000.00 To Cash A/c(Truck Repair) $ 500.00 To Cash A/c(Wages) $ 1,300.00 To Prepaid Rent A/c $ 1,000.00 To Accumulated Depreciation(Trucks) $ 600.00 To Accumulated Depreciation(Equipment) $ 200.00 To Cash A/c(Gasoline) $ 300.00 To Cash A/c(Wages) $ 800.00 Total $ 6,200.00 ACCUMULATED DEPRECIATION(EQUIPMENT) Amount Date $ 5,200.00 1-Jan 31-Jan Total

Date Particulars 31-Jan To Balance c/d

Total

$ 5,200.00 ACCOUNTS PAYABLE Amount Date $ 1,500.00 1-Jan 9-Jan $ 1,300.00

Total

Date Particulars 27-Jan To Cash 31-Jan To Balance c/d Total

$ 2,800.00 PAID IN CAPITAL A/C Amount Date $ 17,000.00 1-Jan

Total

Date Particulars 31-Jan To Balance c/d

Total

$ 17,000.00 RETAINED EARNINGS A/C Amount Date $ 6,200.00 1-Jan 31-Jan $ 17,900.00 31-Jan $ 24,100.00 ACCUMULATED DEPRICIATION(TRUCKS)

Total

Date Particulars 31-Jan To General Expenses A/c 31-Jan To Balance c/d Total

Total

Date Particulars 31-Jan To Balance c/d

Amount Date $ 15,600.00 1-Jan 31-Jan Total $ 15,600.00 LABOR REVENUE A/C Amount Date $ 6,300.00 3-Jan 19-Jan Total

Date Particulars 31-Jan To Retained Earnings (Balancing Figure)

Total

$ 6,300.00 Wages A/c Amount

Total

Date

Particulars

Date

31-Jan To Retained Earnings (Balancing Figure) Total

$ $

Total

C Particulars By Retained Earnings A/c (Balancing Figure) Amount $ 6,200.00

Total

$ 6,200.00

QUIPMENT) Particulars By Balance b/d By General Expenses A/c Amount $ 5,000.00 $ 200.00

Total

$ 5,200.00

Particulars By Balance b/d By Parts Inventory A/c

Amount $ 1,900.00 $ 900.00

Total

$ 2,800.00

Particulars By Balance b/d

Amount $ 17,000.00

Total

$ 17,000.00

C Particulars By Balance b/d By Parts Revenue A/c By Labor Revenue A/c Total Amount $ 17,100.00 $ 700.00 $ 6,300.00 $ 24,100.00

TRUCKS)

Particulars By Balance b/d By General Expenses A/c Total

Amount $ 15,000.00 $ 600.00 $ 15,600.00

Particulars By Cash A/c By Accounts Receivable

Amount $ 3,500.00 $ 2,800.00

Total

$ 6,300.00

Particulars

Amount

Total

Trial Balance
Particulars Cash A/c Accounts Receivable Parts Inventory A/c Prepaid Rent A/c Trucks A/c Equipment A/c Paid-In-Capital Retained Earnings Accounts Payable Accumulated Depreciation A/c (Trucks) Accumulated Depreciation A/c (Equipments) Total $ $ $ $ $ $ Dr. 6,300.00 3,600.00 2,100.00 1,000.00 36,000.00 8,000.00 $ $ $ $ $ $ 57,000.00 $ Cr.

17,000.00 17,900.00 1,300.00 15,600.00 5,200.00 57,000.00

Journal Book
Entry No. Date Particulars 2-Jan 1 Sales To, Income Summary 3-Jan 2 Income Summary To, Cost of Goods Sold To,General Expenses To, Retained Earnings Total L.F. J.F. Dr. Dr. $ 7,800.00 Cr. $ 7,800.00 Dr. $ 7,800.00 $ 800.00 $ 6,200.00 $ 800.00 $ 15,600.00 $ 15,600.00

Break Up of General Expenses Date 7-Jan 11-Jan 13-Jan 24-Jan 31-Jan 31-Jan 31-Jan 31-Jan 31-Jan Particulars Legal Expense Wages Truck Repairs Wages Rent (Th Prepaid Rent) Depreciation(Truck) Depreciation(Equipment) Gasoline for Truck Wages Total Amount 500.00 1,000.00 500.00 1,300.00 1,000.00 600.00 200.00 300.00 800.00 6,200.00

$ $ $ $ $ $ $ $ $ $