GENERAL LEDGER Cash 110 and closin… · Name _ Date Class _ 8-1 and 8-2 WORK TOGETHER (continued)...
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Name _ Date Class _ 8-1 and 8-2 WORK TOGETHER (continued) GENERAL LEDGER ACCOUNT Cash ACCOUNT NO. 110 POST. BALANCE DATE ITEM REF. DEBIT CREDIT " ~ DEBIT CREDIT .U 20-- 31 Balance V ., " 73 50 00 July I" ,J. j ! ACCOUNT Accounts Receivable-Romelle Woods ACCOUNT NO. 120 POST. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- 31 Balance V 37 200 July , ACCOUNT Accounts Receivable-Wyatt Ames ACCOUNT NO. 130 POST. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- 31 Balance V 88 00 July ACCOUNT Supplies ACCOUNT NO. 140 POST. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREOIT 20-- 31 Balance V 96 300 July 31 G4 71 300 25 000 ;~ .- I ACCOUNT Prepaid Insurance ACCOUNT NO. 150 POST. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- 31 Balance V 12 00 00 July 31 G4 30 000 90 000 ACCOUNT Accounts Payable-Colin Gas ACCOUNT NO. 210 POST. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT 20-- 31 Balance V 97 500 July Chapter 8 Recording Adjusting and Closing Entries for a Service Business • 159
Transcript of GENERAL LEDGER Cash 110 and closin… · Name _ Date Class _ 8-1 and 8-2 WORK TOGETHER (continued)...
Name _ Date Class _
8-1 and 8-2 WORK TOGETHER (continued)
GENERAL LEDGERACCOUNT Cash ACCOUNT NO. 110
POST. BALANCEDATE ITEM
REF.DEBIT CREDIT
" ~ DEBIT CREDIT.U20-- 31 Balance V ., " 73 50 00July I",J.
j !ACCOUNT Accounts Receivable-Romelle Woods ACCOUNT NO. 120
POST. BALANCEDATE ITEM
REF.DEBIT CREDIT
DEBIT CREDIT
20-- 31 Balance V 37 200July
,
ACCOUNT Accounts Receivable-Wyatt Ames ACCOUNT NO. 130POST.
BALANCEDATE ITEM
REF.DEBIT CREDIT
DEBIT CREDIT
20-- 31 Balance V 88 00July
ACCOUNT Supplies ACCOUNT NO. 140POST.
BALANCEDATE ITEM
REF.DEBIT CREDIT
DEBIT CREOIT
20-- 31 Balance V 96 300July31 G4 71 300 25 000
;~ .-I
ACCOUNT Prepaid Insurance ACCOUNT NO. 150POST. BALANCE
DATE ITEMREF.
DEBIT CREDITDEBIT CREDIT
20-- 31 Balance V 12 00 00July31 G4 30 000 90 000
ACCOUNT Accounts Payable-Colin Gas ACCOUNT NO. 210POST. BALANCE
DATE ITEMREF.
DEBIT CREDITDEBIT CREDIT
20-- 31 Balance V 97 500July
Chapter 8 Recording Adjusting and Closing Entries for a Service Business • 159
8-1 and 8-2, WORK TOGETHER(continued)
GENERAL LEDGER
ACCOUNT Accounts Payable-Grand Uniforms ACCOUNT NO. 220
POST. "BALANCE
DATE ITEMREF.
DEBIT CREDITH
D'EBIT CREDIT
J~ly 31 Balance V' I~,J 21 200
~ri
ACCOUNT Darlene Wong, Capital ACCOUNT NO. 310
POST.BALANCE
DATE ITEMREF.
DEBIT CREDITDEBIT CREDIT
20-- 31 Balance 65 43 00July V'
31 G4 33 30 00 98 73 00
31 G4 21 00 00 7 77 300
ACCOUNT Darlene Wong, Drawing ACCOUNT NO. 320
POST.BALANCE
DATE ITEMREF.
DEBIT CREDITDEBIT CREDIT
20-- 31 Balance 21 00 00July V'
31 G4 21 00 00
ACCOUNT Income Summary ACCOUNT NO. 330
POST. BALANCEDATE ITEM
REF.DEBIT CREDIT
DEBIT CREDIT
20-- 31 G4 55 1 1 00 55 11 00July31 G4 21 81 00 33 30 00-31 G4 33 30 00
ACCOUNT Sales ACCOUNT NO. 410
POST. BALANCEDATE ITEM
REF.DEBIT CREDIT
DEBIT CREDIT
20-- 31 Balance 55 11 00July V'
31 G4 55 1 1 00
ACCOUNT Advertising Expense ACCOUNT NO. 510
POST. BALANCEDATE ITEM REF.
DEBIT CREDITDEBIT CREDIT
20-- 31 Balance 82 100July V'
31 G4 82 100
160 • Working Papers TE COPYRIGHT © SOUTH-WESTERN CENGAGE LEARNING
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IIION YOUR OWN, p, 219
Preparing a post-closing trial balance
JJ~ [;)l'"l... ~.I-. ~ )
Vc.OUNT TITLE
168 • Working Papers COPYRIGHT © SOUTH-WESTERN CENGAGE LEARNING
DEBIT CREDIT
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