PAGE No.

01

DATE PARTICULARS PR DEBIT CREDIT

1 2017 1
2 Jan 1 Cash P5 0 0 0 0 0 0 2
3 Land 6 0 0 0 00 0 3
4 Equipment 4 0 0 00 0 4
5 Gazini's Capital 11 0 0 0 0 0 0 5
6 6
7 2 Supplies 3 0 00 0 7
8 Accounts Payable 3 0 0 0 0 8
9 9
10 3 Cash 5 0 0 00 0 10
11 Notes Payable 11
12 12
13 4 Cash 1 0 0 00 0 13
14 Service Revenue 1 0 0 0 0 0 14
15 15
16 5 Accounts Receivable 2 0 0 00 0 16
17 Service Revenue 2 0 0 0 0 0 17
18 18
19 9 Equipment 4 0 0 00 0 19
20 Cash 4 0 0 0 0 0 20
21 21
22 11 Accounts Payable 3 0 00 0 22
23 Cash 3 0 0 0 0 23
24 24
25 14 Accounts Receivable 2 5 0 00 0 25
26 Service Revevue 2 5 0 0 0 0 26
27 27
28 16 Drawings 28
29 Cash 1 5 00 0 29
30 1 5 0 0 0 30
31 31
32 18 Utilities Expense 2 0 00 0 32
33 Cash 2 0 0 0 0 33
34 34
35 20 Notes Receivable 1 5 0 00 0 35
36 Service Revenue 1 5 0 0 0 0 36
37 37
38 22 Furniture and Fixtiure 1 2 0 00 0 38
39 Cash 1 2 0 0 0 0 39
40 40
41 23 Cash 2 0 0 00 0 41
42 Accounts Receivable 2 0 0 0 0 0 42
43 43
44 25 Accounts Receivable 2 1 0 00 0 44
45 Service Revenue 2 1 0 0 0 0 45
 PAGE No. 02

DATE PARTICULARS PR DEBIT CREDIT

1 28 Cash 7 5 0 0 0 1
2 Notes Receivable 7 50 0 0 2
3 3
4 30 Salaries Expense 3 0 0 0 0 4
5 Cash 3 00 0 0 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
40 40
41 41
42 42
43 43
44 44
45 45
 CHART OF ACCOUNTS
Assets
Cash 105
Land 110
Equipments 115
Furniture and Fixtures 120
Accounts Receivable 125
Supplies 130
Notes Receivable 135

Liabilities
Notes Payable 205
Notes Receivable 210

Owners Equity
Owners Drawings 310

Revenues 405

Expenses
Salaries Expense 510
Utility Expense 515
 CASH
DATE EXPLANATION PR DEBIT DATE EXPLANATION PR
1 2017 9 To record purchased
2 Jan 11 To record personal withdrawal
3 1 To record investments P5 00 0 0 0 0 16 To record payment bills
4 3 To record borrowed money 50 0 0 0 0 18 To record purchased
5 4 To record rendered service 10 0 0 0 0 22 To record payment
6 23 To record collected payment 20 0 0 0 0 30
7 28 To record collected payment 7 5 0 0 0
8 5 8 7 5 0 0 0
9 6 1 5 0 0 0
10 5 2 6 0 0 0 0

LAND
DATE EXPLANATION PR DEBIT DATE EXPLANATION PR
1 1 To record initial investment 6 0 0 0 0 0 0
2 6 0 0 0 0 0 0
3
4
5
6

EQUIPMENT
DATE EXPLANATION PR DEBIT DATE EXPLANATION PR
1 1 To record investment 4 0 0 0 0 0
2 9 To record purchased equipment 4 0 0 0 0 0
3 8 0 0 0 0 0
4
5
6

SUPPLIES
DATE EXPLANATION PR DEBIT DATE EXPLANATION PR
1 2 To record purchased supplies 3 0 0 0 0
2 3 0 0 0 0
3
4
5
6

ACCOUNT RECEIVABLE
DATE EXPLANATION PR DEBIT DATE EXPLANATION PR
1 5 To record rendered service 2 0 0 0 0 0 23 To record collected pay
2 14 To record rendered service 2 5 0 0 0 0
3 25 To record rendered service 2 1 0 0 0 0
4 6 6 0 0 0 0
5 2 0 0 0 0 0
6 4 6 0 0 0 0
 NOTES RECEIVABLE
DATE EXPLANATION PR DEBIT DATE EXPLANATION PR
1 20 To record rendered service 1 5 0 0 0 0 28 To record collected payment
2 7 5 0 0 0
3 7 5 0 0 0
4
5
6

FURNITURE AND FIXTURE

DATE EXPLANATION PR DEBIT DATE EXPLANATION PR
1 22 To record purchased furniture 1 2 0 0 0 0
2 1 2 0 0 0 0
3
4
5
6
7

ACCOUNTS PAYABLE
DATE EXPLANATION PR DEBIT DATE EXPLANATION PR
1 11 To record paid liability 3 0 0 0 0 2 To record purchased supplies
2 3 0 0 0 0
3
4
5
6
7

NOTES PAYABLE
DATE EXPLANATION PR DEBIT DATE EXPLANATION PR
1 3 To record borrowed money
2
3
4
5
6
7

DRAWINGS
DATE EXPLANATION PR DEBIT DATE EXPLANATION PR
1 16 To record personal withdrawal 1 5 0 0 0
2 1 5 0 0 0
3
4
5
6
7

ACCOUNT TITLE
DATE EXPLANATION PR DEBIT DATE EXPLANATION PR
1
2
3
4
5
6

ACCOUNT TITLE
DATE EXPLANATION PR DEBIT DATE EXPLANATION PR
1
2
3
4
5
6
7

ACCOUNT TITLE
DATE EXPLANATION PR DEBIT DATE EXPLANATION PR
1
2
3
4
5
6
7

ACCOUNT TITLE
DATE EXPLANATION PR DEBIT DATE EXPLANATION PR
1
2
3
4
5
6
7

ACCOUNT TITLE
DATE EXPLANATION PR DEBIT DATE EXPLANATION PR
1
2
3
4
5
6
7
 CREDIT
4 0 0 0 0 0 1
3 0 0 0 0 2
1 5 0 0 0 3
2 0 0 0 0 4
1 2 0 0 0 0 5
3 0 0 0 0 6
6 1 5 0 0 0 7
8
9
10

CREDIT
1
2
3
4
5
6

CREDIT
1
2
3
4
5
6

CREDIT
1
2
3
4
5
6

CREDIT
2 0 0 0 0 0 1
2
3
4
5
6
 CREDIT
7 5 0 0 0 1
2
3
4
5
6

CREDIT
1
2
3
4
5
6
7

CREDIT
3 0 0 0 0 1
2
3
4
5
6
7

CREDIT
5 0 0 0 0 0 1
2
3
4
5
6
7

CREDIT
1
2
3
4
 5
6
7

CREDIT
1
2
3
4
5
6

CREDIT
1
2
3
4
5
6
7

CREDIT
1
2
3
4
5
6
7

CREDIT
1
2
3
4
5
6
7

CREDIT
1
2
3
4
5
6
7
 COMPANY NAME
TRIAL BALANCE
DATE

ACCOUNT TITLES DEBIT CREDIT

Cash P 5 2 6 0 0 0 0
1 Land 6 0 0 0 0 0 0 1
2 Equipment 8 0 0 0 0 0 2
3 Supplies 3 0 0 0 0 0 3
4 Accounts Receivable 46 0 0 0 0 4
5 Notes Receivable 5 0 0 0 5
6 Furniture and Fixtures 1 2 0 0 0 0 6
7 Notes Payable 5 00 0 0 0 7
8 Drawings 1 5 0 0 0 8
9 Gazini's Capital 11 4 0 0 0 0 0 9
10 Service Revenue 9 10 0 0 0 10
11 Utilities Expense 2 0 0 0 0 11
12 Salary Expense ### 0 0 0 0 12
13 1 2 8 1 0 0 0 0 1 2 8 10 0 0 0 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
40 40
41 41
42 42
43 43
44 44
45 45