Beruflich Dokumente
Kultur Dokumente
JEWEL CEMERLANG
THE BASIC ACCOUNTING EQUATION
September 31, 2015
Assets Liability Equity
Transaction Account Equipmen Account Notes Share Retained Earnings Keterangan
Cash Receivable Supplies t Payable Payable Capital Revenue Expense Dividend
2 25,000 15,000 40,000 Ordinary Shares
2 10,000 10,000
35,000 15,000 10,000 40,000 0
6 -5,000 -5,000 Rent Expense
30,000 15,000 10,000 40,000 -5,000
7 315 315
30,000 315 15,000 315 10,000 40,000 -5,000
8 5,000 5,000 Consultant Service
35,000 315 15,000 315 10,000 40,000 5,000 -5,000
8 15,000 15,000 Service Revenue
35,000 15,000 315 15,000 315 10,000 40,000 20,000 -5,000
25 -5,000 -5,000 Wages & Salaries
30,000 15,000 315 15,000 315 10,000 40,000 20,000 -10,000
27 -315 -315
29,685 15,000 315 15,000 0 10,000 40,000 20,000 -10,000 0
60,000 60,000
4 160 160
5 7,500 -7,500
8 -350 350
20 -160 -160
25 -2,500 -2,500 Wages & Salaries