T.docx - Name Course Institution Date T Accounts Cash a/c...

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Name Course Institution Date
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T- Accounts Cash a/c Capital 100000 prepaid rent 10000 Trade receivable 6500 office equipment 23000 Bank 2500 purchases 10000 Salary 5000 Purchases 2400 Utility 2000 Balance c/f 70100 109000 109000 Balance b/f 56600 Bank a/c Bank payable 30000 cash 8000 Balance c/f 22000 30000 30000 Balance b/f 22000
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Trade receivables a/c Sales 6500 cash 6500 Sales 8500 Balance c/f 8500 15000 15000 Balance b/f 8500 Purchases a/c Trade payables 10000 Trade payables 2400 balance c/f 12400 12400 12400 Balance b/f 12400 Trade payables a/c Cash 10000 purchases 10000 Cash 2400 purchases 2400 12400 12400
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Office equipment a/c Cash 23000 depreciation 278 Balance c/f 22722 23000 23000 Balance b/f 22722 Bank payables a/c Balance c/f 30000 bank 30000 30000 30000 Balance b/f 30000 Capital a/c Balance c/f 100000 cash 100000 100000 100000 Balance b/f 100000
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Sales revenue a/c Balance c/f 15000 Trade receivables 6500 Trade receivables 8500 15000 15000 Balance b/f 15000 Salary expense a/c Cash 5000 balance c/f 9500 Accrued salary expense 4500 9500 9500 Balance b/f 9500 Rent expense Cash 6000 balance c/f 10000 Prepaid rent unexpired 4000 10000 10000 Balance b/f 10000
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Utility expense a/c Cash 2000 balance c/f 2000 2000 2000 Balance b/f 2000 Expense payable a/c Balance c/f
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