Book 1

MARBLE COMPUTER SERVICE CO.
Journal Entry
Date
2015
Sept
Account Ttles
3
Computer Equipment
Cash
Debit
50,000
Accounts Payable
Cash
Service Income
62,000
Office Supplies
Cash
12,000
Accounts Receivable
Service Income
32,000
15
Salaries Expense
Utilities Expense
Cash
17,200
9,400
22
Cash
Computer Equipment
30,000
23
Cash
Service Income
38,000
25
Cash
Accounts Receivable
Profesional Income
12,000
12,000
29
Salaries Expense
Cash
20,000
30
Mr. Marble, drawing

Cash
12,000
MAARTE COLLECTIONS
Journal Entry
Credit
Date
2015
Sept
Account Ttles
3
Cash
Capital
Rent Expense
Cash
Office Equipment
Accounts Payable
Office Supplies
Cash
Cash
Service Income
15,000
35,000
62,000
12,000
32,000
10
Accounts Receivable
Servive Income
14
Salaries Expense
Cash
14
Accounts Payable
Cash
24
Ms. Rheza, drawing

Cash
24,000
26
Cash
Accounts Receivable
20,000
27
Cash
Service Income
12,000
29
Salaries Expense
Cash
30
Utilities Expense
Cash
26,600
30,000
38,000
PINCA ANIME PRMOTIONS

Journal Entry
Debit
Credit
Date
2015
Nov
800,000
800,000
12,000
3
12,000
42,500
42,500
3,250
3,250
60,000
60,000
10
23,600
12
12,000
13
5,000
17
10,000
19
10,000
25
33,800
26
12,000
28
8,200
28
23,600
12,000
5,000
10,000
10,000
33,800
12,000
8,200
28
28
NIME PRMOTIONS
ntry
Account Titles
Cash
Mr. Pinca, capital
Debit
Credit
650,000
650,000
Prepaid Rent
Rent Expense
Cash
30,000
15,000
Office Supplies
Accounts Payable
18,000
Office Equipment
Cash
48,000
Cash
Service Income
54,000
Office Supplies
Accounts Payable
19,000
Cash
Sevice Income
31,200
Accounts Receivable
Service Income
55,700
Accounts Payable
Cash
10,800
45,000
18,000
48,000
54,000
19,000
31,200
55,700
10,800
Electrical Expense
Cash
4,700
Communication Expense
Cash
6,400
4,700
6,400
Cash
Accounts Receivable
37,000
Salaries Expense
40,000
37,000
Cash
40,000
Cash
Customer Advance
10,500
Mr. Pinca, drawing

Cash
16,000
10,500
16,000
EVEREST Services
Journal Entry
Date
2015
March
Account Titles
4
10
12
13
15
18
24
27
30
Cash
Capital
Debit
Credit
100,000
100,000
Tools and Equipment

Cash
25,000
Parts and Supplies

Accounts Payable
10,200
25,000
10,200
Office Supplies
Cash
1,000
Parts and Supplies

Cash
7,000
Cash
Service Income
18,000
1,000
7,000
18,000
Accounts Payable
Cash
2,000
Salaries Expense
Cash
8,000
2,000
8,000
Accounts Receivable
Service Income
23,000
Cash
Accounts Receivable
19,400
23,000
19,400
Parts and Supplies

Accounts Payable
9,000
Salaries Expense
Cash
9,600
9,000
9,600
MOMMY'S DELIVERY SERVICE
Date
2015
Feb
1
Account Titles
Cash
Capital
Debit
1,400,000
Furnitures and Fixtures

Cash
Van
Cash
Office Supplies
Cash
Computer Equipment
Cash
40,000
Prepaid Insurance
Cash
10,000
Office Supplies
Accounts Payable
Office Repairs
Cash
12,000
10 Cash
Service Income
25,000
11 Accounts Receivable
Service Income
12,000
14 Salaries Expense
Cash
18,000
20 Cash
Accounts Receivable
12,000
23 Accounts Payable
Cash
30,000
160,000
3,000
5,000
5,000
24 Cash
Service Income
46,000
27 Salaries Expense
Cash
15,000
28 Rent Expense
Utility Expense
Cash
8,000
6,000
Credit
1,400,000
30,000
160,000
3,000
40,000
10,000
5,000
12,000
25,000
12,000
18,000
12,000
5,000
46,000
15,000
14,000
#REF!
Cash
Aug 31
392,400
Sept 6
62,000
15,000 Sept 3
Sept 22
30,000
12,000 Sept 8
Sept 23
38,000
26,600 Sept 15
Sept 25
12,000
20,000 Sept 29
534,400
12,000 Sept 30
85,600
448,800
Computer Equipment
Aug 31
Sept 3
120,500
50,000
170,500
30,000 Sept 22
30,000
140,500
Aug 31
Sept 15
Office Supplies
Aug 31
15,600
Sept 8
12,000
Sept 29
27,600
Aug 31
Accounts Receivable
Aug 31
Sept 15
184,000
Sept 9
32,000
Sept 25
12,000
228,000
228,000
Aug 31
Sept 30
MAARTE COLLECTIONS
Accounts Payable
101,900 Aug 31
3-Sep
35,000 Sept 3
8-Sep
136,900
26-Sep
27-Sep
Service Income
340,000 Aug 31
62,000
6-Sep
32,000 Sept 9
38,000
23-Sep
24,000 Sept 25
496,000
10-Sep
Salaries Expense
30,000
17,200
20,000
7-Sep
67,200
Utilities Expense
9,400
9,400
18,800
Mr. Marble, drawing

40,000
12,000
4-Sep
52,000
Mr. Marble, capital

1,200,000 Aug 31
AARTE COLLECTIONS
Cash
Accounts Payable
800,000
12,000
4-Sep
60,000
3,250
7-Sep
10,000
12,000
14-Sep
33,800
5,000
14-Sep
10,000
24-Sep
12,000
29-Sep
8,200
30-Sep
903,800
14-Sep
5,000
Rent Expense
4-Sep
12,000
62,450
841,350
Utilities Exepnse
30-Sep
8,200
Accounts Receivable
23,600
10,000
26-Sep
13,600
Salaries Expense
Office Supplies
14-Sep
12,000
29-Sep
12,000
3,250
24,000
Ms. Rheza, capital
Office Equipment
42,500
Ms. Rheza, drawing

24-Sep
Service Income
60,000
8-Sep
23,600
10-Sep
33,800
27-Sep
117,400
10,000
PINCA ANIME PROMOTIONS
Accounts Payable
Cash
42,500
4-Sep
37,500
Rent Expense
1-Nov
650,000
10-Nov
54,000
13-Nov
31,200
28-Nov
37,000
28-Nov
10,500
782,700
611,800
Utilities Exepnse
Accounts Receivable
17-Nov
55,700
18,700
Salaries Expense
Office Equipment
8-Nov
48,000
Ms. Rheza, capital

800,000
3-Sep
Office Supplies
7-Nov
18,000
12-Nov
19,000
37,000
Ms. Rheza, drawing

Prepaid Rent
3-Nov
30,000
Cash
Accounts Payable
45,000
3-Nov
48,000
8-Nov
10,800
19-Nov
4,700
25-Nov
6,400
26-Nov
40,000
28-Nov
16,000
28-Nov
19-Nov
10,800
10,800
18,000
19,000
37,000
26,200
Rent Expense
3-Nov
15,000
170,900
Accounts Receivable
Electrical Expense
37,000
28-Nov
25-Nov
Office Equipment
Communication Expense
26-Nov
Office Supplies
6,400
Salaries Expense
28-Nov
Prepaid Rent
4,700
40,000
Customer Advance
10,500
Mr. Pinca, capital

7-Nov
650,000
1-Nov
54,000
10-Nov
31,200
13-Nov
55,700
17-Nov
12-Nov
Me. Pinca, drawing

28-Nov
16,000
Service Income
140,900
28-Nov
EVEREST Services
Cash
4-Mar
100,000
25,000
5-Mar
12-Mar
18,000
1,000
9-Mar
24-Mar
19,400
7,000
10-Mar
2,000
13-Mar
8,000
15-Mar
9,600
30-Mar
137,400
52,600
84,800
Accounts Receivable
18-Mar
23,000
3,600
Tools and Equipments
5-Mar
25,000
Parts and Supplies
6-Mar
10,200
10-Mar
7,000
27-Mar
9,000
26,200
Office Supplies
9-Mar
1,000
19,400
24-Mar
MOMMY DELIVERY SERVICE
Accounts Payable
13-Mar
2,000
2,000
1-Feb
10,200
6-Mar
9,000
27-Mar
10-Feb
19,200
20-Feb
17,200
24-Feb
Salaries Expense
15-Mar
8,000
30-Mar
9,600
17,600
Service Income
18,000
12-Mar
23,000
18-Mar
11-Feb
4-Mar
3-Feb
41,000
Everest, capital
100,000
5-Feb
8-Feb
6-Feb
4-Feb
7-Feb
9-Feb
ELIVERY SERVICE
Cash
Accounts Payable
1,400,000
30,000
3-Feb
160,000
4-Feb
3,000
5-Feb
25,000
40,000
6-Feb
12,000
10,000
7-Feb
46,000
12,000
9-Feb
14-Feb
18,000
18,000
14-Feb
27-Feb
15,000
5,000
23-Feb
14,000
27-Feb
15,000
28-Feb
1,483,000
307,000
23-Feb
5,000
-
Salaries Expense
33,000
Rent Expense
28-Feb
8,000
1,176,000
Utility Expense
Accounts Receivable
12,000
-
28-Feb
12,000
-
6,000
20-Feb
Capital

30,000
Office Supplies
3,000
5,000
8,000
Computer Equipment
40,000
Van
160,000
Prepaid Insurance
10,000
Office Repairs
Service Income
12,000
Accounts Payable
5,000
8-Feb
Salaries Expense
Rent Expense
Utility Expense
Capital
1,400,000
1-Feb
25,000
10-Feb
12,000
11-Feb
46,000
24-Feb
Service Income
83,000

Trial Balance
as of September 30, 2015
August
Cash
Accounts Receivable
Notes Receivable
Office Supplies
Prepaid Insurance
Computer Equipment
Office furniture & equipment
Accounts payable
Mr. Marble, capital
Mr. Marble drawing
392,400
184,000
300,000
15,600
26,400
120,500
460,000
101,900
1,200,000
40,000
Service income
Salaries expense
Rent expense
30,000
43,000
Taxes & Licenses

Advertising expense
8,600
12,000
Utilities expense
340,000
9,400
1,641,900
1,641,900

Trial Balance
as of September 30, 2015
September
448,800
228,000
300,000
27,600
26,400
140,500
460,000
136,900
1,200,000
52,000
496,000
67,200
43,000
8,600
12,000
18,800
1,832,900
1,832,900
Cash
Accounts Receivable
Office Supplies
Office Equipment
Accounts payable
Mr. Marble, capital
Mr. Marble drawing
Service income
Salaries expense
Rent expense
Utilities expense
PINCA ANIME POMITIONS

Trial Balance
as of November 28, 2015
September
841,350
13,600
3,250
42,500
37,500
800,000
10,000
117,400
24,000
12,000
8,200
954,900
954,900
Cash
Accounts Receivable
Office Supplies
Office Equipment
Prepaid rent
Accounts payable
Customer advance
Mr. Marble, capital
Mr. Marble drawing
Service income
Salaries expense
Rent expense
Electrical expense
Communication expense
EVEREST Services
Trial Balance
as of March 30, 2015
November
611,800
18,700
37,000
48,000
30,000
26,200
10,500
650,000
16,000
140,900
40,000
15,000
4,700
6,400
827,600
827,600
Cash
Accounts Receivable
Office Supplies
Tools and Equipment
Parts and Supplies
Accounts payable
Mr. Marble, capital
Service income
Salaries expense
Mommy's Deliver Service

Trial Balance
as of February 28, 2015
March
84,800
3,600
1,000
25,000
26,200
17,600
158,200
17,200
100,000
41,000
158,200
Cash
Accounts Receivable
Office Supplies
Computer Equipment
Van
Prepaid Insurance
Office Repairs
Accounts payable
Mr. Marble, capital
Service income
Salaries Expense
Rent Expense
Utility Expense
February
1,176,000
8,000
40,000
30,000
160,000
10,000
12,000
1,400,000
83,000
33,000
8,000
6,000
1,483,000
1,483,000

Balance Sheet
As of September 30, 2015
August
Asset
Cash
Accounts Receivable
Notes Receivable
September
392,400
184,000
300,000
448,800
228,000
300,000
Office Supplies
15,600
27,600
Prepaid Insurance
26,400
26,400
Computer Equipment
120,500
140,500
Office furniture & equipment
460,000
460,000
1,498,900
1,631,300
101,900
136,900
1,200,000
1,200,000
Liabilities & Equity

Accounts payable
Mr. Marble, capital
Mr. Marble drawing
(40,000)
(52,000)
Profit/Loss
237,000
346,400
1,498,900
-
1,631,300
MAARTE COLLECTIONS
Balance Sheet
As of September 30, 2015
Asset
Cash
Accounts Receivable
Office Supplies
Office Equipment

Accounts payable
Mr. Marble, capital
Mr. Marble drawing
Profit/Loss

Balance Sheet
AS of November 28, 2015
September
Assets
841,350
13,600
3,250
42,500
900,700
37,500
800,000
(10,000)
73,200
900,700
Cash
Accounts Receivable
Office Supplies
Office Equipment
Prepaid rent

Accounts payable
Customer advance
Mr. Marble, capital
Mr. Marble drawing
Profit/Loss
EVEREST Services
November
611,800
18,700
37,000
48,000
30,000
745,500
26,200
10,500
650,000
(16,000)
74,800
745,500
Mommy's Delivery Service

Balance Sheet
As of February 28, 2015
Assets
Cash
Accounts Receivable
Office Supplies
1,176,000
8,000
Computer Equipment
40,000
30,000
Van
Prepaid Insurance
Office Repairs
160,000
10,000
12,000
1,436,000

Accounts payable
Mr. Marble, capital
Profit/Loss
1,400,000
36,000
1,436,000

Income Statement
For the month of September 30, 2015
August
September
Income :
Service income
340,000
496,000
Salaries expense
30,000
67,200
Rent expense
43,000
43,000
8,600
8,600
12,000
12,000
9,400
18,800
Total Expenses
103,000
149,600
Profit/Loss
237,000
346,400
Expenses :
Taxes & Licenses

Advertising expense
Utilities expense
MAARTE COLLECTIONS
Income Statement
For the month of September 30, 2015
PINCCA ANIME PROMOTIO

Income Statement
For the month od Novemb
Income:
Income:
Service Income
117,400
Expense:
Salaries Expense
Rent Expense
Expense:
24,000
12,000
Utilities Expense
8,200
Total Expenses
44,200
Profit/Loss
73,200
NCCA ANIME PROMOTIONS

ome Statement
r the month od November 28, 2015
ome:
Service Income
140,900
pense:
Salaries expense
Rent expense
40,000
15,000
Electrical expense
4,700
Communication expense
6,400
66,100
Proft/Loss
74,800
EVEREST Service

Income Statement
For the month of February 28
Income:
Expenses:

ncome Statement
or the month of February 28, 2015
ncome:
Service Income
83,000
Salaries Expense
Rent Expense
Utility Expense
33,000
8,000
6,000
Expenses:
47,000
Profit/Loss
36,000

Statement of Changes in Equity
For the month of August 30, 2015
Mr. Marble, Capital as of August 1, 2015
1,200,000
Add : Profit for the month

Total
237,000
1,437,000
Less :
Withdrawals for personal use
Mr. Marble , Capital August 31
40,000
1,397,000

For the Month of September 30, 2015
Mr. Marble, Capital as of September 1, 2015
1,200,000
Add : Profit for the month

Total
346,400
1,546,400
Less :
Withdrawals for personal use
Mr. Marble, Capital September 30
52,000
1,494,400
MAARTE COLLECTIONS
For the Month of September 30, 2015
Ms. Rheza, capital as of September 3, 2015
800,000
Add: Profit for the month

Total:
73,200
873,200
Less: Withdrawals for personal use

Ms. Rheza, capital September 30, 2015
10,000
863,200

Stement of Changes in Equity
For the month of Nov 28, 2015
Mr. Pinca, capital as of Nov 3, 2015

Total:
Ms. Pinca, capital November 28, 2015
650,000
74,800
724,800
16,000
708,800

As of February 28, 2015
Ms., capital as of Nov 3, 2015

Total:
Ms., capital February 28, 2015
1,400,000
36,000
1,436,000
1,436,000

Book 1

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MARBLE COMPUTER SERVICE CO.

Mr. Marble, drawing

Ms. Rheza, drawing

PINCA ANIME PRMOTIONS

Mr. Pinca, drawing

Tools and Equipment

Parts and Supplies

Parts and Supplies

Parts and Supplies

MOMMY'S DELIVERY SERVICE

Furnitures and Fixtures

Mr. Marble, drawing

Mr. Marble, capital

Ms. Rheza, drawing

PINCA ANIME PROMOTIONS

Ms. Rheza, capital

Ms. Rheza, drawing

Mr. Pinca, capital

Me. Pinca, drawing

MOMMY DELIVERY SERVICE

Furnitures and Fixtures

MARBLE COMPUTER SERVICE CO.

Taxes & Licenses

MARBLE COMPUTER SERVICE CO.

PINCA ANIME POMITIONS

Mommy's Deliver Service

MARBLE COMPUTER SERVICE CO.

Office furniture & equipment

Liabilities & Equity

Liabilities & Equity

PINCA ANIME PROMOTIONS

Liabilities & Equity

Mommy's Delivery Service

Furnitures and Fixtures

Liabilities & Equity

MARBLE COMPUTER SERVICE CO.

Taxes & Licenses

PINCCA ANIME PROMOTIO

NCCA ANIME PROMOTIONS

Mommy's Delivery Service

Mommy's Delivery Service

MARBLE COMPUTER SERVICE CO.

Mr. Marble, Capital as of August 1, 2015

Add : Profit for the month

Withdrawals for personal use

Mr. Marble , Capital August 31

MARBLE COMPUTER SERVICE CO.

Mr. Marble, Capital as of September 1, 2015

Add : Profit for the month

Withdrawals for personal use

Mr. Marble, Capital September 30

Ms. Rheza, capital as of September 3, 2015

Add: Profit for the month

Less: Withdrawals for personal use

PINCA ANIME PROMOTIONS

Mr. Pinca, capital as of Nov 3, 2015

Mommy's Delivery Service

Ms., capital as of Nov 3, 2015

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