Beruflich Dokumente
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LIABILITIES
OWNER'S EQUITY
Cash
+ Supplies + Equipment = Accounts Payable +
=
+
$5,000
R. Barrow's Capital
$5,000
Cash
+ Supplies + Equipment = Accounts Payable +
$5,000
-$300
$300
=
$4,700 +
$300
R. Barrow's Capital
$5,000
$5,000
Cash
+ Supplies + Equipment = Accounts Payable +
$4,700
$300
$2,500
$2,500
$4,700 +
$300 +
$2,500 =
$2,500 +
R. Barrow's Capital
$5,000
$5,000
Cash
+ Supplies + Equipment = Accounts Payable +
$4,700
$300
$2,500
$2,500
$2,000
$6,700 +
$300 +
$2,500 =
$2,500 +
R. Barrow's Capital
$5,000
$2,000
$7,000
Cash
+ Supplies + Equipment = Accounts Payable +
$6,700
$300
$2,500
$2,500
-$500
$6,200 +
$300 +
$2,500 =
$2,500 +
R. Barrow's Capital
$7,000
-$500
$6,500
Cash
+ Supplies + Equipment = Accounts Payable +
$6,200
$300
$2,500
$2,500
-$200
$6,000 +
$300 +
$2,500 =
$2,500 +
R. Barrow's Capital
$6,500
-$200
$6,300
Cash
+ Supplies + Equipment
Accounts Payable +
$6,000
$300
$2,500
$2,500
-$1,000
-$1,000
$5,000 +
$300 +
$2,500 =
$1,500 +
R. Barrow's Capital
$6,300
$6,300
Cash
+ Supplies + Equipment = Accounts Payable +
$5,000
$300
$2,500
$1,500
-$200
$5,000 +
$100 +
$2,500 =
$1,500 +
R. Barrow's Capital
$6,300
-$200
$6,100
Cash
+ Supplies + Equipment = Accounts Payable +
$5,000
$100
$2,500
$1,500
-$300
$4,700 +
$100 +
$2,500 =
$1,500 +
$7,300
$7,300
R. Barrow's Capital
$6,100
-$300
$5,800
cash
Cr.
-
Dr.
+
5,000
Dr.
-
Cr.
+
5,000
cash
Cr.
Dr.
+
5,000 300
(2)
(2)
Dr.
+
300
Cr.
-
equipment
(3)
Cr.
-
Dr.
+
2,500
Dr.
-
Cr.
+
2,500
(3)
cash
(4)
Cr.
Dr.
+
5,000 300
2,000
Dr.
-
Cr.
+
2,000
cash
Cr.
Dr.
+
5,000 300
2,000 500
Dr.
(5)
(5)
Cr.
+
500
Cr.
300
Salaries Expense
Dr.
-
Cr.
+
(4)
5,000 500
2,000 200
(6)
(6)
200
cash
Cr.
300
500
5,000 200
2,000 1,000
Dr.
+
Dr.
-
(7)
(7)
Cr.
+
1,000 2,500
supplies
Cr.
Dr.
+
300 200
(8)
(8)
Dr.
+
200
Cr.
-
cash
Cr.
300
500
200
5,000 1000
2,000 300
Dr.
+
Dr.
+
(9)
(9)
300
Cr.
-
Assets
cash
Dr.
+
Cr.
300
500
200
(4)
4,700
5,000 1000
2,000 300
7,000 2,300
(2)
supplies
Cr.
Dr.
+
300 200
(1)
(2)
Libilities
Accounts Payable
Cr.
Dr.
+
(3)
(7)
1,000 2,500
(5)
Owner's Equity
Capital
Cr.
Dr.
+
5,000
1,500
(6)
(7)
(9)
(9)
drawings
Cr.
Dr.
+
300
Fees income
Cr.
Dr.
+
2,000
(8)
100
(3)
equipment
Cr.
Dr.
+
2,500
(5)
Rent Expense
Cr.
Dr.
+
500
Salaries Expense
Cr.
Dr.
+
(6)
200
Supplies expense
Cr.
Dr.
+
(8)
200
A. Barrow
Trial Balance
(Date)
Cash
Supplies
Equipment
Accounts Payable
A. Barrow, Capital
Drawing
Fees Income
Rent Expense
Salaries Expense
Supplies Expense
Debit
$4,700
$100
$2,500
Credit
$1,500
$5,000
$300
$2,000
$500
$200
$200
$8,500
$8,500
(1)
(4)
Assignment 1: Record the transaction and running balances in a 1 whole yellow paper.
On April 1, Freddie Prince Jr. started his lawn care service. Listed below are the transactions for
the month of April.
June
2
5
8
11
14
18
21
22
28
ASSET
LIABILITIES
OWNER'S EQUITY
Cash
+ Supplies + Equipment =
+
$2,200 +
$3,500 =
Notes Payable
Accounts Payable
Prince's Capital
+
$5,700
Service Income
+ Supplies Expense +
Drawing
s
-$250 +
-$200
-$200
-$250
-$200
-$250 +
-$200
-$250
-$200
-$250 +
-$200
-$250
-$200
-$250 +
-$200
Gas Expense
$2,200
$475
$2,675 +
$3,500
$5,700
$3,500 =
$5,700 +
$475
$475
$2,675
$1,050
$3,725 +
$3,500
$5,700
$3,500 =
$5,700 +
$475
$1,050
$1,525
$5,700
$1,525
$5,700 +
$1,525
$5,700
$1,525
$5,700 +
$1,525 +
$5,700
$1,525
$5,700 +
$1,525 +
4. Purchased equipment for $ 1,750, paying $ 1,000 cash and giving a note for $ 750.
4
$3,725
-$1,000
$2,725 +
$3,500
$1,750
$5,250 =
$750
$750 +
$5,250
$750
$5,250 =
$750 +
$2,725
-$250
$2,475 +
-$250
-$250
$2,475
-$200
$2,275 +
$5,250
$750
$5,250 =
$750 +
-$250
+
$2,275
$2,275 +
$125
$125 +
$5,250
$750
$5,250 =
$750 +
$5,700
$1,525
$125
$125 +
$5,700 +
$1,525 +
$125
$5,700
$1,525
$125 +
$5,700 +
$1,525 +
$125
$5,700
$125 +
$5,700 +
$1,525
$885
$2,410 +
$2,275
-$500
$1,775 +
$125
$5,250
$125 +
$5,250 =
$750
-$500
$250 +
$1,775
$885
$2,660 +
$125
$5,250
$125 +
$5,250 =
$8,035
$250
$250 +
$8,035
cash
Cr.
-
Dr.
+
5,000
Dr.
-
Cr.
+
5,000
cash
Cr.
Dr.
+
5,000 300
(2)
(2)
Dr.
+
300
Cr.
-
equipment
(3)
Cr.
-
Dr.
+
2,500
Dr.
-
Cr.
+
2,500
(3)
cash
(4)
Cr.
Dr.
+
5,000 300
2,000
Dr.
-
Cr.
+
2,000
cash
Cr.
Dr.
+
5,000 300
2,000 500
Dr.
(5)
(5)
Cr.
+
500
Cr.
300
Salaries Expense
Dr.
-
Cr.
+
(4)
5,000 500
2,000 200
(6)
(6)
200
cash
Cr.
300
500
5,000 200
2,000 1,000
Dr.
+
Dr.
-
(7)
(7)
Cr.
+
1,000 2,500
supplies
Cr.
Dr.
+
300 200
(8)
(8)
Dr.
+
200
Cr.
-
cash
Cr.
300
500
200
5,000 1000
2,000 300
Dr.
+
Dr.
+
(9)
(9)
300
Cr.
-
Assets
cash
Dr.
+
Cr.
300
500
200
(4)
4,700
5,000 1000
2,000 300
7,000 2,300
(2)
supplies
Cr.
Dr.
+
300 200
(1)
(2)
Libilities
Accounts Payable
Cr.
Dr.
+
(3)
(7)
1,000 2,500
(5)
Owner's Equity
Capital
Cr.
Dr.
+
5,000
1,500
(6)
(7)
(9)
(9)
drawings
Cr.
Dr.
+
300
Fees income
Cr.
Dr.
+
2,000
(8)
100
(3)
equipment
Cr.
Dr.
+
2,500
(5)
Rent Expense
Cr.
Dr.
+
500
Salaries Expense
Cr.
Dr.
+
(6)
200
Supplies expense
Cr.
Dr.
+
(8)
200
A. Barrow
Trial Balance
(Date)
Cash
Supplies
Equipment
Accounts Payable
A. Barrow, Capital
Drawing
Fees Income
Rent Expense
Salaries Expense
Supplies Expense
Debit
$4,700
$100
$2,500
Credit
$1,500
$5,000
$300
$2,000
$500
$200
$200
$8,500
$8,500
(1)
(4)