Best Friends Vet Clinic - 10 Column Worksheet Account Cash At Bank Account Receivable Motor Vehicle Prepaid Rent

Prepaid Insurance Dividends Acc. Depn. - Motor Vehicle Account Payable Bank Loan (due 2014) Accrued Interest Expense Accrued Staff Wages Capital Drawings Staff Wages Exp Dividends Payable Motor Vehicle Exp Interest Exp Sundry Exp Rent Expense Insurance Exp Depreciation Exp Advertising Exp Medical Equipment Office Supplies Bad and Doubtful Debts Expense Medical Supplies Acc. Depn. - Medical Eqpt Consulation Rev Vaccination Rev Desexing Rev Medical Supplies Exp Subtotal Profit (Loss) Total Subject: Assignment #: Student Name: Student ID: Tutorial: Unadjusted T/B DR CR $19,220 $25,465 $30,232 $3,029 $2,063 Adjustments DR CR

$10,505 $27,778

$75,018 $1,149 $5,860 $357 $232

$2,337 $34,884 $1,456 $2,602 $6,119 $4,512 $4,954

$128,886

$128,886

linic - 10 Column Worksheet Adjusted T/B DR CR Income Statement DR CR Balance Sheet DR CR

Best Friends Vet Clinic - Income Statement $ $

Please copy and paste account labels and headers from this list into the income statement. Cash At Bank Account Receivable Motor Vehicle Prepaid Rent Prepaid Insurance Dividends Acc. Depn. - Motor Vehicle Account Payable Bank Loan (due 2014) Accrued Interest Expense Accrued Staff Wages Capital Drawings Staff Wages Exp Dividends Payable Motor Vehicle Exp Interest Exp Sundry Exp Rent Expense Insurance Exp Depreciation Exp Advertising Exp Medical Equipment Office Supplies Bad and Doubtful Debts Expense Medical Supplies Acc. Depn. - Medical Eqpt Consulation Rev Vaccination Rev Desexing Rev Medical Supplies Exp Revenue Total revenue Expenses Total expenses Assets Current assets Total current assets Non-current assets Total non-current assets Total assets Liabilities and owners' equity Current liabilities

Total current liabilities Non-current liabilities Total non-current liabilities Total liabilities Owners' equity Total owners' equity Total liabilities and owners' equity Subtotal Profit (Loss) Total

Best Friends Vet Clinic - Balance Sheet $ $

Please copy and paste account labels and headers from this list into the balance sheet. Cash At Bank Account Receivable Motor Vehicle Prepaid Rent Prepaid Insurance Dividends Acc. Depn. - Motor Vehicle Account Payable Bank Loan (due 2014) Accrued Interest Expense Accrued Staff Wages Capital Drawings Staff Wages Exp Dividends Payable Motor Vehicle Exp Interest Exp Sundry Exp Rent Expense Insurance Exp Depreciation Exp Advertising Exp Medical Equipment Office Supplies Bad and Doubtful Debts Expense Medical Supplies Acc. Depn. - Medical Eqpt Consulation Rev Vaccination Rev Desexing Rev Medical Supplies Exp Revenue Total revenue Expenses Total expenses Assets Current assets Total current assets Non-current assets Total non-current assets Total assets Liabilities and owners' equity Current liabilities

Total current liabilities Non-current liabilities Total non-current liabilities Total liabilities Owners' equity Total owners' equity Total liabilities and owners' equity Subtotal Profit (Loss) Total

Date Particulars 1-Jun Prepaid insurance Cash At Bank Paid General Insurance Motor Vehicle Exp Cash At Bank Motor Vehicle Expense 2-Jun Medical Supplies Cash At Bank Purchase medical supplies - Cash 3-Jun Prepaid rent Cash At Bank Rent of Business Premises Cash At Bank Consultation Rev Pet consultation - cash 4-Jun Account Receivable Consultation Rev Pet consultation - account 5-Jun Drawings Cash At Bank Cash Withdrawals by Owner Sundry Exp Cash At Bank Sundry Expenses 6-Jun Account Payable Cash At Bank Payment to Account Payable Drawings Cash At Bank Cash withdrawals by Owner 7-Jun Cash At Bank Desexing Rev Desexing - cash Office Supplies Account payable Purchase office supplies - Account 8-Jun Motor Vehicle Exp Cash At Bank Motor Vehicle Expense Cash At Bank Account receivable Receive Payment from Account customers Office Supplies Account payable Purchase office supplies - Account Staff Wages Exp Cash At Bank Staff Wages 9-Jun Account Receivable

DR $2,063

CR $2,063

$223 $223 $443 $443 $3,029 $3,029 $1,650 $1,650 $1,496 $1,496 $582 $582 $122 $122 $1,475 $1,475 $567 $567 $2,638 $2,638 $447 $447 $134 $134 $1,096 $1,096 $349 $349 $1,465 $1,465 $773

10-Jun

12-Jun

15-Jun

16-Jun

17-Jun

18-Jun

19-Jun

21-Jun

22-Jun

24-Jun

25-Jun

26-Jun

Vaccination Rev Vaccination - Account Advertising Exp Cash At Bank Advertising Expense - Cash Advertising Exp Cash At Bank Advertising Expense - Cash Advertising Exp Account payable Advertising Expense - Account Staff Wages Exp Cash At Bank Staff Wages Account Receivable Consultation Rev Pet Consultation - Account Cash At Bank Vaccination Rev Vaccination - Cash Cash At Bank Account receivable Receive Payment from Account customers Cash At Bank Vaccination Rev Vaccination - Cash Account Receivable Vaccination Rev Vaccination - Account Staff Wages Exp Cash At Bank Staff Wages Sundry Exp Cash At Bank Sundry Expenses Advertising Exp Account payable Advertising Expense - Account Cash At Bank Consultation Rev Pet consultation - cash Medical Supplies Account payable Purchase Medical Supplies - Account Account Payable Cash At Bank Payment to Account Payable Cash At Bank Desexing Revenue Desexing - Cash

$773 $474 $474 $328 $328 $765 $765 $1,465 $1,465 $1,388 $1,388 $1,448 $1,448 $1,903 $1,903 $1,275 $1,275 $1,016 $1,016 $1,465 $1,465 $110 $110 $770 $770 $1,585 $1,585 $653 $653 $634 $634 $2,316 $2,316

27-Jun Cash At Bank Capital Additional cash contributed by owner 29-Jun Staff Wages Exp Cash At Bank Staff Wages Total

$4,875 $4,875 $1,465 $1,465

$42,487

$42,487

1-Jun 3-Jun 7-Jun 8-Jun 17-Jun 18-Jun 19-Jun 25-Jun 26-Jun 27-Jun

Opening Balance Consultation Rev Desexing Rev Account Receivable Vaccination Rev Account Receivable Vaccination Rev Consultation Rev Desexing Rev Capital

30-Jun Closing Balance

Cash At Bank 16478 1-Jun 1650 1-Jun 2638 2-Jun 1096 3-Jun 1448 5-Jun 1903 5-Jun 1275 6-Jun 1585 6-Jun 2316 8-Jun 4875 8-Jun 10-Jun 12-Jun 15-Jun 22-Jun 22-Jun 26-Jun 29-Jun 35264 19220

Prepaid Insurance Motor Vehicle Exp Medical Supplies Exp Prepaid Rent Drawings Sundry Exp Account Payable Drawings Motor Vehicle Exp Staff Wages Exp Advertising Exp Advertising Exp Staff Wages Exp Staff Wages Exp Sundry Exp Account Payable Staff Wages Exp

2063 223 443 3029 582 122 1475 567 134 1465 474 328 1465 1465 110 634 1465 16044

1-Jun 4-Jun 9-Jun 16-Jun 21-Jun

Opening Balance Consultation Rev Vaccination Rev Consultation Rev Vaccination Rev

30-Jun Closing Balance

Account Receivable 23791 8-Jun Cash At Bank 1496 18-Jun Cash At Bank 773 1388 1016 28464 25465 Motor Vehicle 30232 Account Payable 1475 1-Jun 634 7-Jun 8-Jun 12-Jun 24-Jun 25-Jun 2109 30-Jun

1096 1903

2999

1-Jun Opening Balance

6-Jun Cash At Bank 26-Jun Cash At Bank

Opening Balance Office Supplies Office Supplies Advertising Exp Advertising Exp Medical Supplies Closing Balance

9630 447 349 765 770 653 12614 10505

Bank Loan (due 2014) 1-Jun Opening Balance

27778

1-Jun Opening balance 30-Jun Closing Balance

Medical Equipment 34884 34884

1-Jun 7-Jun 8-Jun 30-Jun

Opening Balance Account Payable Account Payable Closing Balance

Office Supplies 660 447 349 1456 Medical Supplies 1506 443 653 2602 Drawings 582 567 1149 Capital 1-Jun Opening Balance 27-Jun Cash At Bank 30-Jun Closing Balance 70143 4875 75018

1-Jun 2-Jun 25-Jun 30-Jun

Opening Balance Cash At Bank Account Payable Closing Balance

5-Jun Cash At Bank 6-Jun Cash At Bank 30-Jun Closing Balance

Opening Balance Asset Cash At Bank Account Receivable Motor Vehicle Medical Equipment Office Supplies Medical Supplies

16478 23791 30232 34884 660 1506 107551 9630 27778 37408 70143 70143

Liabilitiy

Account Payable Bank Loan (due 2014)

O/E

Capital

1-Jun Cash At Bank 30-Jun Closing Balance

Prepaid Insurance 2063 2063 Prepaid Rent 3029 3029 Motor Vehicle Exp 223 134 357

3-Jun Cash At Bank 30-Jun Closing Balance

1-Jun Cash At Bank 8-Jun Cash At Bank 30-Jun Closing Balance

Medical Supplies Exp

5-Jun Cash At Bank 22-Jun Cash At Bank 30-Jun Closing Balance

Sundry Exp 122 110 232

10-Jun 12-Jun 12-Jun 24-Jun 30-Jun

Cash At Bank Cash At Bank Account Payable Account Payable Closing Balance

Advertising Exp 474 328 765 770 2337 Staff Wages Exp 1465 1465 1465 1465 5860 Consultation Rev 3-Jun 4-Jun 16-Jun 25-Jun 30-Jun

8-Jun 15-Jun 22-Jun 29-Jun 30-Jun

Cash At Bank Cash At Bank Cash At Bank Cash At Bank Closing Balance

Cash At Bank Account Receivable Account Receivable Cash At Bank Closing Balance

1650 1496 1388 1585 6119

Vaccination Rev 9-Jun Account Receivable 17-Jun Cash At Bank 19-Jun Cash At Bank

773 1448 1275

21-Jun Account Receivable 30-Jun Closing Balance Desexing Rev 7-Jun Cash At Bank 26-Jun Cash At Bank 30-Jun Closing Balance

1016 4512

2638 2316 4954

Opening Balance: Cash At Bank Account Receivable Motor Vehicle Account Payable Bank Loan (due 2014) Medical Equipment Office Supplies Medical Supplies

16,478 23,791 30,232 9,630 27,778 34,884 660 1,506

Additional Information Bank loan interest rates (% per year Motor vehicle useful life (years) Motor vehicle scrap value ($) Insurance paid for (months) Rent paid for (months) Medical equipment useful life (years) Medical equipment scrap value ($) Closing stock of office supplies on 30/6 ($) Closing stock of medical supplies on 30/6 ($) 185.1867 185.1867

Interest Exp Accrued Interest

es (% per year

eful life (years) rap value ($) supplies on 30/6 ($) al supplies on 30/6 ($)

8 3 2,503 4 5 4 3,877 553 2,247