GL.xlsx - Trial Balance at at 31 March 2018 Unadjusted...

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Trial Balance at at 31 March 20 Unadjusted Acct No. Account Ref Debit 1-1110 Cash at Bank 9538.62 1-1200 Accounts Receivable 26413.00 1-1250 Other Income Receivable 1-1300 Inventory 14540.00 1-1400 Stationary Supplies 1380.00 1-2200 Prepaid Expenses 4460.00 1-3110 Shop Fittings at Cost 12500.00 1-3120 Shop Fittings - Accum Depreciation 1-3210 Motor Vehicle at Cost 22000.00 1-3220 Motor Vehicle - Accum Depreciation 1-3310 Cash Register at Cost 2100.00 1-3320 Cash Register - Accum Depreciation 2-1200 Accounts Payable 2-1350 Net GST Payable/Receivable 2-1700 Wages Payable 2-1750 Other Expenses Payable 2-2100 Loan - Eastern Bank 3-1000 Capital - Al Wilson 3-1100 Drawings - Al Wilson 2000.00 3-800 Retained Earnings 4-1100 Sales 4-1200 Sales Returns 640.00 4-1300 Lessons Revenue 4-2000 Freight Fees Collected 5-1100 Cost of Goods Sold 23830.00 5-1200 Inventory - Loss/Gain 5-2000 Freight Expense 6-1000 Advertising 6-1210 Discount Given 1024.80 6-1220 Discount Taken 6-1300 Depreciation - Shop Fittings 6-1400 Depreciation - Motor Vehicle 6-1500 Depreciation - Cash Register 6-1600 Motor Vehicle Expenses 470.00 6-1700 Printing 540.00 6-1800 Stationary Supplies Expense 6-1930 Wages & Salaries 3120.00 6-2100 Rent Expense 6-2200 Telephone Expense 520.00 6-2300 Bank Fees 35.00 8-1000 Interest Expense 50.00 9-1000 Interest Income 125161.42 Profit for the Period
e 018 d Trial Balance Adjustments Adjusted Trial Balance Credit Debit Credit Debit Credit 9538.62 26413.00 20.00 120.00 14440.00 840.00 540.00 1530.00 2930.00 12500.00 1450.00 156.25 1606.25 22000.00 3500.00 366.67 3866.67 2100.00 29.17 29.17 22407.00 22407.00 1270.42 1270.42 540.00 540.00 0.00 18500.00 18500.00 27000.00 27000.00 2000.00 43685.00 43685.00 640.00 6950.00 6950.00 250.00 250.00 23830.00 120.00 20.00 100.00 130.00 130.00 1024.80 24 24 156.25 156.25 366.67 366.67 29.17 29.17 470.00 540.00 840.00 840.00 540.00 3660.00 1400.00 1400.00 520.00 35.00 50.00 125 125 125161.42 3602.09 3602.09 126253.51 126253.51
Income Statement Balance Sheet Debit Credit Debit Credit 9538.62 26413.00 14440.00 540.00 2930.00 12500.00 1606.25 22000.00 3866.67 2100.00 29.17 22407.00 1270.42 540.00 0.00 18500.00 27000.00 2000.00 43685.00 640.00 6950.00 250.00 23830.00 100.00 130.00 1024.80 24 156.25 366.67 29.17 470.00 540.00 840.00 3660.00 1400.00 520.00 35.00 50.00 125 33791.89 51034.00 92461.62 75219.51 17242.11 17242.11 51034.00 51034.00 92461.62 92461.62
GENERAL LEDGER Name: CASH AT BANK Acct No.: 1-1110 Post. Date Explanation Ref. Debit Credit Balance 3/1/2018 Opening Balance 10,500.00 10,500.00 31-Mar Closing Cash Payments Journal CP1 35,380.60 - 24,880.60 31-Mar Closing Cash Receipts Journal CR1 35,969.22 11,088.62 31-Mar General Journal GJ1 1,550.00 9,538.62 Name: TRADE ACCOUNTS RECEIVABLE Acct No.: 1-1200 Post. Date Explanation Ref. Debit Credit Balance 3/1/2018 Opening Balance 8,100.00 8,100.00 31-Mar Closing Sales Journal 43,296.00 51,396.00 31-Mar Closing Cash Receipts Journal CR1 24,279.00 27,117.00 31-Mar General Journal GJ1 704.00 26,413.00 Name: OTHER INCOME RECEIVABLE Acct No.: 1-1250 Post. Date Explanation Ref. Debit Credit Balance Name: INVENTORY Acct.:1-1300 Post. Date Explanation Ref. Debit Credit Balance
3/1/2018 Opening Balance 10,500.00 10,500.00 31-Mar Closing Purchases Journal PJ1 28,110.00 38,610.00 31-Mar General Journal GJ1 240.00 38,370.00 31-Mar General Journal GJ1 400.00 38,770.00 31-Mar Closing Sales Journal SJ1 21,620.00 17,150.00 31-Mar Closing Cash Receipts Journal CR1 2,610.00 14,540.00 31-Mar Inventory Loss GJ1 120.00 14,420.00 31-Mar Inventory Loss GJ1 20.00 14,440.00 Name: STATIONERY SUPPLIES Acct.:1-1400 Post.

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