Beruflich Dokumente
Kultur Dokumente
general journal
101 CASH
102 SUPPLIES
103 EQUIPMENT
104 CAPITAL
105 MERCHANDISE
106 A/P
107 AR
108 FREIGHT IN
109 FREIGHT 0N
Page 1
1. general journal
CASH
28 LOPES DRAWINGS 2008
CASH
29 SALES RETURN AND ALLOWANCES 900
CASH
30 A/R 13700
SALES
30 ADVERTISING 1000
30 UTILITIES 400
RENT 3500
SALARIES 1500
CASH
Page 2
1. general journal
CREDIT
39000
10000
15900
700
15200
200
300
15288
312
15200
14400
1500
12000
500
14200
700
16400
12300
Page 3
1. general journal
9000
2008
900
13700
6400
Page 4
2.general ledger
CAPITAL(LOPE
BALANCE BALANCE
DATE DEBIT CREDIT DEBIT CREDIT DATE
04/01/19 39000 39000 04/01/19
04/02/19 10000 29000
04/03/19 700 28300
04/05/19 200 28100
04/11/19 15288 12812
04/13/19 14896 27708
9400
SUPPLIES A/R
BALANCE BALANCE
DATE DEBIT CREDIT DEBIT CREDIT DATE
04/03/19 700 700 04/04/19
04/13/19
04/30/19
700
SALARIES NOTES PA
BALANCE BALANCE
DATE DEBIT CREDIT DEBIT CREDIT DATE
04/15/19 1500 1500 04/16/19
04/30/19 1500 3000
3000
RENT
BALANCE BALANCE
DATE DEBIT CREDIT DEBIT CREDIT
04/30/19 3500 3500
Page 5
2.general ledger
3500
Page 6
2.general ledger
3900
13700
12000
Page 7
2.general ledger
EQUIPMENT PURCHASES
BALANCE BALANCE
CREDIT DEBIT CREDIT DATE DEBIT CREDIT
10000 04/02/19 15900
04/14/19 14400
04/18/19 14200
04/26/19 12300
10000
45300
700
Page 8
2.general ledger
56800
200
2008 900
Page 9
2.general ledger
5200 25000
800 312
OWANCES ADVERTISING
BALANCE BALANCE BALANCE
CREDIT DATE DEBIT CREDIT DEBIT CREDIT
04/30/19 1000 1000
1000
Page 10
2.general ledger
SALES DISCOUNT
BALANCE BALANCE
DATE DEBIT CREDIT DEBIT CREDIT
04/13/19 304 304
304
UTILITIES
BALANCE BALANCE
DATE DEBIT CREDIT DEBIT CREDIT
04/30/19 400 400
400
Page 11
3. cost of good sold
DOLE DITRIBUTORS
COST OF GOOD SOLD
FOR THE PERIOD ENDED APRIL 30, 2016
PURCHASES 56,800.00
LESS: PURCHASE RETURN & DISCOUNT -800.00
PURCHASE DISCOUNT -312.00
NET PURCHASE: 55,688.00
ADD: FREIGHT IN 700.00 DOUBLE LINES
TOTAL AVAILABLE FOR SALE 56,388.00
LESS: MERCHANDISE INVENTORY 25,000.00
TOTAL COST OF GOOD SOLD 31,388.00
Page 12
4. INCOME STATEMENT
DOLE DITRIBUTORS
INCOME STATEMENT/ STATEMENT OF PERFORMANCE
FOR THE PERIOD ENDED APRIL 30, 2016
SALES 45,300.00
LESS: SALES RET AND ALLOWANCES -900.00
SALES DISCOUNT -304.00
NET SALES: 44,096.00
LESS: COST OF GOOD SOLD -31,388.00
GROSS PROFIT FROM SALES 12,708.00
LESS: OPERATING EXPENSE
FREIGHT OUT 200.00
RENT 3,500.00
SALARIES 3000 DOUBLE LINES
UTILITIES 400
ADVERTISEMENT 1000
NET INCOME 4608
Page 13
5. owner equity
DOLE DITRIBUTORS
STATEMENT OF EQUITY
FOR THE PERIOD ENDED APRIL 30, 2016
Page 14
6. balance sheet
DOLE DITRIBUTORS
BALANCE SHEET
FOR THE PERIOD ENDED APRIL 30, 2016
ASSET
CURRENT:
CASH 9,400.00
A/R 13,700.00
SUPPLIES 700.00
MERCHANDISED INVENTORY 25,000.00 48,800.00 Underline bu
NON CURRENT: double
lines,hehe
EQUIPMENT 10,000.00 10,000.00
TOTAL ASSETS: 58,800.00
OWNERS EQUITY
Underline bu
R. CAPITAL 41600 41,600.00 double
lines,hehe
TOTAL LIABILITIE AND OWNERS EQUITY 58800.00
NOTE:
ASSET = LIABILTIES + OWNERS EQUITY
DMU XA MABABALANCE KPAG HINDI MU GINAWA OWNERS EQUITY
Page 15
6. balance sheet
Underline bu
double
lines,hehe
Underline bu
double
lines,hehe
Page 16
7. cash flow
DOLE DITRIBUTORS
CASHFLOW STATEMENT
FOR THE PERIOD ENDED APRIL 30, 2016
DOUBLE LINES
INCREASE IN CASH 9400
BEGINNING BALANCE 0
ENDING BALANCE 9400
Page 17
8. closing JOURNAL entries
DOLE DITRIBUTORS
CLOSING JOURNAL ENTRIES
FOR THE PERIOD ENDED APRIL 30, 2016
DATE
04/30/19 SALES 45,300.00
SALES RETURN AND ALLOWANCES 900.00
SALES DISCOUNT 304.00
INCOME SUMMARY 44,096.00
TO CLOSED SALES ACCOUNT
Page 18
8. closing JOURNAL entries
Page 19
10. POST CLOSING TRIAL BALANCE
DOLE DITRIBUTORS
POST CLOSING TRIAL BALANCE TIP: KUNG AN
FOR THE PERIOD ENDED APRIL 30, 2016 STATEMENT U
CASH 9,400.00
ACCOUNTS RECEIVABLE 13,700.00
MERCHANDISE INVENTORY 25,000.00
SUPPLIES 700.00
EQUIPMENT 10,000.00
ACCOUNTS PAYABLE 5,200.00
NOTES PAYABLE 12,000.00
LOPEZ, CAPITAL 41,600.00
58,800.00 58,800.00
DOUBLE
DOUBLE LINE LINE
Page 20
10. POST CLOSING TRIAL BALANCE
DOUBLE
LINE
Page 21