1

2
3
4
5
6
7

Product Name
Tide
Joy
J&J Lotion
Pampers
Alaska
Safeguard
Head & shoulder

Type
Detergent
Dish Washing
Cosmetics
Children
Milk
Cosmetics
Cosmetics

Section Price
Code
16
23.5 TINT16
15
5.25 JONG15
14
54.92 J&CS14
11
108 PAEN11
7
75.8 ALLK7
12
11.9 SACS12
13
4.55 HECS13

UM-Tagum Mall
Arellano st., Tagum City
Code
J&CS14
JONG15
TINT16
PAEN11
ALLK7
SACS12
HECS13
PAEN11
HECS13

Product Name
J&J Lotion
Joy
Tide
Pampers
Alaska
Safeguard
Head & shoulder
Pampers
Head & shoulder

Price
54.92
5.25
23.50
108.00
75.80
11.90
4.55
108.00
4.55

Quantity
10
2
5
2
5
6
10
2
100

Total Amount
Amount Rendered
Change

2,060.10
2500
439.90

Total Items

142

Summary

No of item Sold Total Amount

Tide
Joy
J&J Lotion
Pampers
Alaska
Safeguard
Head& Shoulder

5
2
10
4
5
6
110

Amount
549.20
10.50
117.50
216.00
379.00
71.40
45.50
216.00
455.00

117.50
10.50
549.20
432.00
379.00
71.40
500.50

Wedding "R" Us
Balance Sheet
For The Year Ended Dec. 31, 2012
Assets

Current Assets
Cash

22200
17300
15000
4000
13200

Account Receivable
Supplies
Prepaid Rent
Prepaid Insurance
Total Current Assets

71700

Property and equipment(net)

Service Vehicle
Accu. Depn.-Service Vehicle
Office Equipment
Accu. Depn.-Office Equipment

420000
4000
60000
1000

Total Assets

416000
59000 475000
546700

Liabilities

Current Liabilities
Notes Payable
Accounts Payable
Salaries Payable
Utilities Payable
Interest Payable
Unearned Referreal Revenues

210000
53000
1800
1400
3500
6000

Total Current Liabilities

275700
Owner's Equity

Gevera, Capital, 5/31/2012

Total Liabilities and Total Owner's Equity

271000
546700

Wedding "R" Us
Statement of Changes in Equity
For The Year Ended Dec. 31, 2012
Gevera, Owner's Equity, 5/1/2012
add: Additional Investment by Gevera
Profit
Total
Less: Withdrawals
Gevera, Owner's Equity, 5/31/2012

250000
0
35000

35000
285000
14000
271000

Wedding "R" Us
Income Statement
For The Year Ended Dec. 31, 2012

Revenues
Consulting Revenues
Referral Revenues

67700
4000

Total

71700

Expense
Salaries Expense
Supplies Expense
Rent Expense
Insurance Expense
Utilities Expense
Depreciation Exp.-Service Vehicle
Depreciation Exp.-Office Equipment
Interest Expense

Total
PROFIT

15600
3000
4000
1200
4400
4000
1000
3500
36700

35000

No.
110
120
130
140
150
160
165
170
175
210
220
230
240
250
260
270
280
290
310
320
330
340
350
360
370
380
390
410
420

Account title
Cash
Account Receivable
Supplies
Prepaid Rent
Prepaid Insurance
Service Vehicle
Accu. Depn.-Service Vehicle
Office Equipment
Accu. Depn.-Office Equipment
Notes Payable
Accounts Payable
Salaries Payable
Utilities Payable
Interest Payable
Unearned Referreal Revenues
Gevera, Capital
Gevera, Withdrawal
Income Summary
Consulting Revenues
Referral Revenues
Salaries Expense
Supplies Expense
Rent Expense
Insurance Expense
Utilities Expense
Depreciation Exp.-Service Vehicle
Depreciation Exp.-Office Equipment
Miscellaneous Expense
Interest Expense

Debit

Trial Balance
Credit
22200
12000
18000
8000
14400
420000

i.

5300
c.
a.
b.
d.

60000
e.
210000
53000
g.
1400
h.
10000 f.
250000

4000

14000
62400
13800

i.
f.
g.
c.
a.
b.

1800
3000
4000
1200

d.
e.

4000
1000

h.

3500
27800

4400

586800
profit

Wedding "R" US
WORKSHEET
For the Year Ended Dec. 31, 2012
Adjustments
Debit

586800

Wedding "R" US
WORKSHEET
e Year Ended Dec. 31, 2012
Adjustments
Adjusted Trial Balance
Income Statement
Credit
Debit
Credit
Debit
Credit
22200
17300
3000
15000
4000
4000
1200
13200
420000
4000
4000
60000
1000
1000
210000
53000
1800
1800
1400
3500
3500
6000
250000
14000
5300
4000

27800

67700
4000

Balance Sheet
Credit
22200
17300
15000
4000
13200
420000
4000
60000
1000
210000
53000
1800
1400
3500
6000
250000
14000

67700
4000

15600
3000
4000
1200
4400
4000
1000

15600
3000
4000
1200
4400
4000
1000

3500
602400

3500
602400

Debit

36700
35000

71700

565700

530700
35000

71700

71700

565700

565700