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Account Title

Unadjusted TB
Dr

Adjusted TB

Adjustments

Cr

Dr

15-Apr-13
Cr

Dr

Cr

Cash

231500

231500

Accounts Receivable

430000

430000

Notes Receivable

120000

120000

Allowance for Doubtful Accounts

14700

Merchandise Inventory

326000

Furniture and Fixtures

1080000

Accumulated Depreciation - FF
30000

Unused Office Supplies

17700

Accounts Payable
Notes Payable
Common Stock, P100 par value
Retained Earnings
Sales

Purchases

22510
150700
1080000

285000

Unexpired Insurance

Sales Return and Allowance

7810
175300

9000

294000

5000

25000

3350

14350

78000

78000

136000

136000

1000000

1000000

180000

180000

1580000

1580000

18000

18000

820000

820000

Transportation In

20000

20000

Advertising

15000

15000

Delivery Expenses

18000

18000

Office Salaries

102000

Rent Expense

40000

Interest Expense

15000

Interest Income
Totals

5500

40000
4500
9500

3283200

107500

19500

1750

7750

3283200

Deprecation Expense - FF

9000

9000

Doubtful Accounts Expense

7810

7810

Insurance Expense

5000

5000

Office Supplies

3350

3350

Accrued Salaries

5500

5500

Accrued Interest

4500

4500

Unearned Interest Income

1750

1750

Cost Of Goods Sold

1015300

Totals

1052210

Net Income

1015300
1052210

3310010

3310010

Income Statement

Balance Sheet

for April 15, 2013

As of April 15, 2013

Dr

Dr

Cr

Cr

231500
430000
120000
22510
150700
1080000
294000
25000
14350
78000
136000
1000000
180000
1580000
18000

15000
18000
107500
40000
19500
7750

9000
7810
5000
3350
5500
4500
1750
1015300
1258460

1587750

2051550

329290
1587750

1722260
329290

1587750

2051550

2051550

Account Title
Cash

Account Balances
Dr
97300

Reversing

Cr

Dr

Transactions
Cr

Dr
60000
1320000

Cr

811100
211700
Accounts Receivable

2500
1289600

263000

1332100
Allowance for Doubtful Accounts
Accrued Revenue Receivable
Merchandise Inventory

13160
2000
224000

2000
827500
885900
9200

Prepaid Operating Expenses


Furniture and Equipment
Accumulated Depreciation - FE
Accounts Payable

18000
243000

18000
81000
126500

827500
820300

Notes Payable
Accrued Operating Expenses
Capital Stock, P100 par value
Subscribed Capital Stock
Subscription Receivable
Retained Earnings
Premium on Capital Stock
Total

20000
1000
500000
100000

907300

60000
55640
10000
907300

30000

2000
18000
21000

Dividends Payable
Sales
Sales Discount
Cost of Sales
Total

2500
1000
21000

211700
30000
1289600
12100
885900
5559600

Accrued Interest Expense


Depreciation Expense
Doubtful Accounts Expense
Interest Expense
Total

Income After Tax

100000
100000

60000

Other Revenues
Operating Expenses
Total

Net Income
Income Tax Payable

1000

157516.25
55130.6875
102385.5625

5559600

Unadjusted TB
Dr

Adjusted TB
30-Sep-12

Adjustments

Cr

Dr

Cr

Dr

457000

Income Statement
For Sept. 30, 2012
Dr
Cr

Cr

Balance Sheet
As of Sept. 30, 2012
Dr

457000

220500

457000

220500
13160

3193.75

220500
16353.75

156400
0
243000

156400
8700
243000

8700
81000

7290

133700
20000
0
600000
0

156400
8700
243000
88290
133700
20000
3500
600000

3500

0
25640
10000

25640
10000

500
228700

500
3500

8700

223500

30000
1289600
12100
885900
2203600

500
223500

30000
1289600
12100
885900

1289600
12100
885900

2203600
600
7290
3193.75
600
23283.75

23283.75

600
7290
3193.75
600
2218183.75

2218183.75

7290
3193.75
600
1132583.75

1290100

1085600

157516.25
1290100

1290100

1085600

Balance Sheet
As of Sept. 30, 2012
Cr

16353.75

88290
133700
20000
3500
600000

25640
10000

30000

600

928083.75
157516.25
1085600

Account Title
Cash

Accounts Receivable
Allowance for Doubtful Accounts
Accrued Other Income
Merchandise Inventory
Prepaid Operating Expenses
Land
Building
Accumulated Depreciation - B
Furniture & Equipment
Accumulated Depreciation - F&E
Accounts Payable

Account Balances
Dr
126100

Reversing

Cr

Dr

Transactions
Cr

Dr
2315000
1500
29250

452000

2334800
2500

Unadjusted TB
Cr
387500
80000
21000
1268500
2500
1540
2315000

Dr

710810
474300

22600
1300
280000
6700
200000
1000000

1300

0
1736900
0
200000
1000000

1456900
6700

250000
360000

80000
120000
405600

440000
1456900

124000
1268500
Unearned Other Income
Accrued Operating Expense
Capital Stock
Retained Earnings
Total

2426100

Operating Expenses
Other Income
Total

1200
12700
1400000
214000
2426100

1200
12700

6700
1300
21900

12700
1200
21900

387500

381500
1500

N otes Payable

124000
30000
2334800

Sales
Sales Returns
Interest Expense
Bank Service Charge
Total

21000
750
1540
8023240

Prepaid Interest Expense


Accrued Interest Expense
Depreciation Expense
Doubtful Accounts Expense
Cost Of Goods Sold
Total
Net Income
Income Tax Payable

463520
162232

Income After Tax

301288

8023240

21000
750
1540
4966800

Unadjusted TB

Adjusted TB
30-Jun-12

Adjustments

Cr

Dr

Cr

Dr

Income Statement
For June 30, 2012
Dr
Cr

Cr

Balance Sheet
As of June 30, 2012
Dr
Cr

710810

710810

474300
22600

1115
1445200
24000

250000

474300
23715

23715

291700
24000
200000
1000000

25000

291700
24000
200000
1000000
275000

275000

440000
120000

20000

470000
0
0
1400000
214000
24000

440000
140000

140000

470000

470000

1400000
214000

1400000
214000

357500

357500

1400

1400

1400

154000
2334800

154000
2334800

2334800

1200

625

21000
1325
1540

154000
21000
1325
1540

4966800
625

625
1200

45000
1115
1445200
1517140

1517140

625
1200

45000
1115
1445200
5014115

5014115

1200
45000
1115
1445200
1872680

2336200

3141435

2677915

463520
2336200

2336200

3141435

463520
3141435

Account Title
Cash

Account Balance
Dr
47300

Transactions

Cr

Dr
65400

Unadjusted TB
Cr

Dr

Cr

54600
74250
53900
9500
29700
20500

Accounts Receivable
Allowance for Doubtful Accounts
Note Receivable
Merchandise Inventory
Store Furniture and Equipment
Accumulated Depreciation - SFE
Office Furniture and Equipment

138500

5540
26700

86910

75000

136600

73100
3600

3600

20000
94600
150000

20000
94600
150000
40000

40000

110000

12000
13200

Accumulated Depreciation - OFE

35000

111200
300

8300
Accounts Payable

132800

Estimated Income Tax Payable


Capital Stock, P100 par value
Retained Earnings
Sales

26700
250000
36250
437800

Sales Returns and Allowances


Sales Discounts
Purchases
Purchase Returns and Allowamces
Purchase Discounts
Freight In
Sales Salaries
Office Salaries
Rent - Store
Rent - Office
Store Supplies
Office Supplies
Utility Expenses

2100
2900
312300

27000
45100

55000
26700

122900
250000
36250
65400
73100

750
54600
45100
1500
2500

1600
18000
15000
10000
8000
7100
3900
6400

576300
2100
3650
412000
1500
3600

1100
320
2220
1400
1250

1920
20220
16400
11250
8000
7100
4250
6400

350

Advertising
Insurance

6000
4800

6000
4800

Miscellaneous Marketing Expense


Miscellaneous Admin Expense
Interest Income
Total

4100
3700

4100
3700

Depreciation Expense - OFE


Prepaid Interest Expense
Loans Payable
Total
Cost Of Goods Sold
Doubtful Accounts Expense
Depreciation Expense - SFE
Accrued Rent - Office
Accrued Utility Expense
Prepaid Insurance

966300

150
966300

500
300
300
472740

650
300
300

30000
472740

1091800

30000
1091800

Prepaid Advertising
Prepaid Store Supplies
Prepaid Office Supplies
Interest Expense
Total
Net Income
Income Tax Payable

99616
34865.6

Net Income After Tax

64750.4

Adjusted TB
15-Apr-13

Adjustments
Dr

Cr

Dr

Income Statement
for April 15, 2013
Dr
Cr

Cr

Balance Sheet
As of April 15, 2013
Dr
Cr

86910

86910

136600
498
32100

136600
4098

4098

126700
150000
5250

126700
150000
45250

45250

111200
3496

111200
30496

30496

122900

122900

250000
36250

250000
36250

576300
2100
3650

576300
2100
3650

412000

1500
3600

0
0
1920

1000
1300
850

20220
16400
11250
9000
5800
3400

0
20220
16400
11250
9000
5800
3400

0
2000

0
2000

0
9710
7440

0
9710
7440

1750
8150
4000
3600
1200
5610
3740

650
3496
100

3796
200

650
3796
200

30000
376720
498
5250

376720
498
5250
1000
1750

3600

30000
376720
498
5250

1000
1750
3600

1000
1750
3600

4000
1300
850
100
445114

445114

4000
1300
850
100
1098694

4000
1300
850
1098694

100
477334

576950

621360

521744

99616
576950

576950

621360

99616
621360

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