Beruflich Dokumente
Kultur Dokumente
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
14700
Merchandise Inventory
326000
1080000
Accumulated Depreciation - FF
30000
17700
Accounts Payable
Notes Payable
Common Stock, P100 par value
Retained Earnings
Sales
Purchases
22510
150700
1080000
285000
Unexpired Insurance
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
7810
7810
Insurance Expense
5000
5000
Office Supplies
3350
3350
Accrued Salaries
5500
5500
Accrued Interest
4500
4500
1750
1750
1015300
Totals
1052210
Net Income
1015300
1052210
3310010
3310010
Income Statement
Balance Sheet
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
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
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
463520
162232
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
35000
111200
300
8300
Accounts Payable
132800
26700
250000
36250
437800
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
4100
3700
4100
3700
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
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