Vous êtes sur la page 1sur 3

PROBLEM 1

JOURNAL ENTRIES

TRIAL BALANCE
ACCOUN
DEBIT
CREDIT
TS
CASH
14,000
ACCOUT
3,000
NS
RECEIVA
BLE
SUPPLIES 7,000
ACCOUN
2,000
TS
PAYABLE
DRAWING 4,000
S
SERVICE
22,000
REVENUE
SALARIES 24,000
EXPENSE
BALANC 38,000
38,000
E

a) Cash
b)
c)
d)
e)
f)
g)

13,000
Service Revenue
13,000
Salaries Expense
24,000
Cash
24,000
Cash
6,000
Accounts Receivable
6,000
Drawings, Jim
4,000
Cash
4,000
Supplies
7,000
Accounts Payable
7,000
Accounts Receivable
9,000
Service Revenue
9,000
Accounts Payable
5,000
Cash
5,00

T- ACCOUTS
CASH
SALARIES EXPENSE
(A) 13,000
24,000 (B)
24,000
(C) 6,000
5,000 (G)
4,000 (D)

SERVICE REVENUE
13,000 (A)

(B)

9,000 (F)

14,000

22,000

24,000

ACCOUNTS RECEIVABLE
ACCOUNTS PAYABLE
(F)9,000
6,000 (C)
(G) 5,000
7,000 (E)
3,000
2,000

DRAWINGS
(D) 4,000
4,000

SUPPLIES
(E) 7,000
7,000

TRIAL BALANCE
ACCOUNT
DEBIT
CREDIT
S
CASH
240,000
ACCOUNTS 50,000
RECEIVABL
E
SUPPLIES
12,000

PROBLEM 2
JOURNAL ENTRIES
MAY

1 Cash
Capital,Alexes
500,000
5 Prepaid Rent-equip
Cash
9 Land
Cash
10 Supplies
Accounts Payable
14 Accounts Payable
Cash
22 Cash
Notes Payable
200,000
30 Cash
Accounts Receivable
Sales
30 Salaries Expense
Rent Expense
Utilities expense
Cash
30 Drawings,Alexes
Cash

500,000
7,000
7,000
420,000
420,000
12,000
12,000
10,000
10,000
200,000

PREPAID
RENT
LAND

60,000
50,000
110,000
24.000
15,000
4,000
43,000
40,000
40,000

DRAWINGS

SALARIES
EXPENSE
RENT
EXPENSE
UTILITIES
EXPENSE
BALANCE

CAPITAL
PREPAID RENT-EQUIP
(1) 500,000
7,000 (5)
500,000 (1)
(9)420,000
(22 ) 200,000 420,000 (9)
500,000
420,000
(30a)60,000 10,000 (19)
43,000 (30b)
40,000 (30c)
240,000
ACCOUNTS PAYABLE

200,000
500,000
40,000
110,000
24,000
15,000
4,000
812,000

812,000

LAND
(5) 7,000
7,000

NOTES PAYABLE

12,000 (10)
2,000

50,000

2,000

SALES

CASH

(19) 10,000

420,000

ACCOUNTS
PAYABLE
NOTES
PAYABLE
CAPITAL

T-ACCOUNTS

SUPPLIES
ACCOUNTS RECEIVABLE
(10) 12,000
(30a) 50,000
12,000
200,000

7,000

200,000 (22)

SALES
SALARIES EXPENSE
RENT EXPENSE
EXPENSE
DRAWINGS
110,000 (30a) (30b) 24,000
(30b) 15,000
(30c) 40,000
110,000
24,000
15,000
4,000
40,000

UTILITIES
(30b) 4,000