Vous êtes sur la page 1sur 8

Date May 31

General Journal Account Titles and Explanation Supplies Expense Supplies (Cost of supplies used) Utilities Expense Utilities Payable (Expense incurred for utilities) Insurance Expense Prepaid Insurance ($ 3600/4) (Expense incurred for insurance) Unearned Service Revenue Service Revenue (Revenue earned for the services done) Salaries Expense Salaries Payable (3/5 x 900 x 2) (Expense incurred for salaries) Depreciation Expense Accumulated depreciation- Office Furniture

J4 Ref. no. 631 126 Dr. 900 Cr. 900

31

736 229

250 250

31

722 229

150 150

31

209 400

1,600 1,600

31

726 212

1,080 1,080

31

717 150

190 190

31

Accounts Receivable Service Revenue (Revenue earned for services performed)

112 400

1,700 1,700

Cash Date May 31 Account titles and explanation Balance Ref. Dr. Cr.

No. 101 Balance 4,500

Accounts Receivable Date May 31 31 Account titles and explanation Balance Adjusting J4 1,700 Ref. Dr. Cr.

No. 112 Balance 6,000 7,700

Supplies Date May 31 31 Account titles and explanation Balance Adjusting J4 900 Ref. Dr. Cr.

No.126 Balance 1,900 1000

Prepaid Insurance Date May 31 31 Account titles and explanation Balance Adjusting J4 150 Ref. Dr. Cr.

No.130 Balance 3,600 3,450

Equipment Date May 31 Account titles and explanation Balance Ref. Dr. Cr.

No.149 Balance 11,400

Accumulated Depreciation Date May 31 Account titles and explanation Adjusting Ref. Dr. Cr. 190

No.150 Balance 190

Accounts Payable Date May 31 Account titles and explanation Balance Ref. Dr. Cr.

No.201 Balance 4,500

Unearned Service Revenue Date May 31 31 Account titles and explanation Balance Adjusting J4 1,600 Ref. Dr. Cr.

No.209 Balance 2,000 400

Salaries Payable Date May 31 Account titles and explanation Adjusting Ref. Dr. Cr. 1,080

No.212 Balance 1,080

Utility payable Date 31 Account titles and explanation Adjusting Ref. J4 Dr. Cr. 250

No.229 Balance 250

Owners Capital Date 31 Account titles and explanation Balance Ref. Dr. Cr.

No.301 Balance 17,700

Service Revenue Date May 31 31 31 Account titles and explanation Balance Adjusting Adjusting J4 J4 1,600 1,700 Ref. Dr. Cr.

No.400 Balance 7,500 9,100 10,800

Supplies Expense Date 31 Account titles and explanation Adjusting Ref. J4 Dr. 900 Cr.

No.631 Balance 900

Depreciation Expense Date 31 Account titles and explanation Adjusting Ref. J4 Dr. 190 Cr.

No.717 Balance 190

Insurance Expense Date 31 Account titles and explanation Adjusting Ref. J4 Dr. 150 Cr.

No.722 Balance 150

Salaries Expense Date 31 31 Account titles and explanation Balance Adjusting J4 1080 Ref. Dr. Cr.

No.726 Balance 3,400 4,480

Rent Expense Date 31 Account titles and explanation Balance Ref. Dr. Cr.

No.729 Balance 900

Utility Expense Date 31 Account titles and explanation Adjusting Ref. J4 Dr. 250 Cr.

No.736 Balance 250

OMIYALE CONSULTING Adjusting Trial Balance May 31, 2012 Dr. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation - Equipment Accounts Payable Utilities Payable Salaries Payable Unearned Service Revenue Owners capital Service Revenue Salaries expense Rent Expense Depreciation Expense Insurance expense Utility expense Supplies Expense TOTALS $ 4,480.00 900.00 190.00 150.00 250.00 900.00 34,920.00 $ 34,920.00 $ 4,500.00 7,700.00 1,000.00 3,450.00 11,400.00 $ 190.00 4,500.00 250.00 1080.00 400.00 17,700.00 10,800.00 Cr.