Scribd Logo
Upload

Welcome to Scribd!

  • 4 views

    Tugas Lena Fogh

    Uploaded by

    7g926xw5nq

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Tugas Lena Fogh

    Uploaded by

    7g926xw5nq
    4 views2 pages

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    4 views2 pages

    Tugas Lena Fogh

    Uploaded by

    7g926xw5nq

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 2

    General Journal

    Date Account Title Debit Credit


    Cash 20,000
    1 May
    Share Capital - Ordinary 20,000
    2 May No Entry
    Supplies 1,500
    3 May
    Account Payable 1,500
    Rent Expense 900
    7 May
    Cash 900
    Account Receivable 2,800
    11 May
    Service Revenue 2,800
    Cash 3,500
    12 May
    Unearned Service Revenue 3,500
    Cash 1,200
    17 May
    Service Revenue 1,200
    Salaries and Wages Expense 2,000
    Cash 2,000
    31 May
    Account Payable 600
    Cash 600
    Total 32,500 32,500

    Ledger Account
    Account Cash No 101
    Date Explanation Debit Credit Balance
    1 May 20,000 20,000
    7 May 900 19,100
    12 May 3,500 22,600
    17 May 1,200 23,800
    31 May 2,000 21,800
    31 May 600 21,200

    Account Account Receivable No 112


    Date Explanation Debit Credit Balance
    11 May 2,800 2,800

    Account Supplies No 126


    Date Explanation Debit Credit Balance
    3 May 1,500 1,500

    Account Account Payable No 201


    Date Explanation Debit Credit Balance
    3 May 1,500 -1,500
    31 May 600 -900

    Account Unearned Service Revenue No 209


    Date Explanation Debit Credit Balance
    12 May 3,500 -3,500

    Account Share Capital - Ordinary No 311


    Date Explanation Debit Credit Balance
    1 May 20,000 -20,000

    Account Service Revenue No 400


    Date Explanation Debit Credit Balance
    11 May 2,800 -2,800
    17 May 1,200 -4,000

    Account Salaries and Wages Expense No 726


    Date Explanation Debit Credit Balance
    31 May 2,000 2,000

    Account Rent Expense No 729


    Date Explanation Debit Credit Balance
    7 May 900 900

    LENA FOHN AG
    TRIAL BALANCE
    31 May 2017
    Account Debit Credit
    Cash 21,200
    Account Receivable 2,800
    Supplies 1,500
    Account Payable 900
    Unearned Service Revenue 3,500
    Share Capital - Ordinary 20,000
    Service Revenue 4,000
    Salaries and Wages Expense 2,000
    Rent Expense 900
    Total 28,400 28,400

    You might also like