General

Ledger

Date Account (cross
reference)

Amount Date

Account (cross
reference)

Cash
1
june
2014
11
june
2014
16
June
2014
17
June
2014
27
June
2014
6
June
2014

Opening balance

Amount
101

11,595 1 June Prepaid insurance

2014

3,925

Accounts receivable

7,819 1 June Prepaid rent

2014

5,689

Service revenue

4,123 2 June Accounts payable

2014

3,818

Service revenue

992 2 June Other expenses

2014

Service revenue

1,722

B. Arnold Capital

4795

13
June
2014
15
June
2014
22
June
2014
29
June
2014
29
June
2014

178

Advertising expense

2,797

Staff wage expense

1,286

Telephone expense

378

B. Arnold drawings

2,770

Staff wage expense`

1,286

31046

22127

balance

Accounts receivable
1 Opening balance
june

17,303

17 Service revenue
June
2014

703

11 Cash
June
2014

8919

110
7,819

29 Service revenue
June
2014

1,445

11,632
DR

Machinery and equipment

120

balance

1 Opening balance
june


balance

25,142

25,142
DR

Automotive supplies
1 Opening balance
june

596

14 Accounts payable
June
2014

831

balance

125

30 Automotive supplies
june expense
2014

1,427
DR

Motor vehicle
1 Opening balance
june

676

136

33,051

33,051
DR

balance

Accounts payable

200

2 cash
June
2014

3,818 1 june Opening balance

9 June Motorvehicle expense

2014

14 Automotive supplies
June
2014

balance

9130
481
831

6,624
CR

Interest payable

205

30
june
2014

Interest expense 148.435

Wages payable

210

30 Wage expense
june
2014

91.9

balance

Bank loan

250

1 june Opening balance

29,687

balance

29,687
CR

B. Arnold Capital

301

1 june Opening balance

6 June Cash
2014

balance

Prepaid Insurance
1 cash
June
2014

3,925

48,870
4795


53665
CR

151

30 Insurance expense
june
2014

1308.33

3,925
DR

Balance

Prepaid rent
1 cash
June
2014

5,689

154

30 Rent expense
june
2014

1422.25

5,689
DR

balance

Other Expenses
2 Cash
June
2014

508

178

 balance

178
DR

Motor vehicle expense
9 Accounts payable
June
2014

502

481

101

481
DR

balance

Advertising expense
13 cash
June
2014

503

2,797

2797
DR

balance

Staff wage expense

15
June
2014
29
June
2014
30
june
2014

505

Cash

1,286

Cash

1,286

91.9

2572
DR

Wages payable

balance

Wheel alignment income

401

17 Accounts receivable
June
2014
27 Cash
June
2014
Balance

Road worthy testing income

17 Cash
June
2014
Balance

703
1,722

2425
CR

405
992

992 CR

Car servicng income

410

16 Cash
June
2014
29 Accounts receivable
June
2014
Balance

4,123
1445

5568
CR

Telephone expense
22 Cash
June
2014

506

378

378

Balance

B. Arnold Drawings
29 Cash
June
2014

306

2,770

2770

Balance

Interest expense
30 Interest payable
June
2014

510

148.435

Balance

Depreciation expense
30
june
2014
30
june
2014

Accumulated
depreciation motor
vehicle
Accumulated
depreciation
machinery

515

7435.25

340.9

Accumulaed depreciation motorvehicle

30 Depreciation expense
june
2014

705
7435.25

Insurance expense
30 Prepaid insurance
June
2014

525

1308.33

Rent expense
30 Prepaid rent
june
2014

520

1422.25

Accumulated depreciation - machinery

30 Depreciation expense
june
2014

710

340.9

Automotive supplies expense

30 Automotive supplies
june
2014

530

676

Account name here

A/c No

BA automotive Adjusted Trial Balance as at 30 june 2014

A/c No. Account name

101 Cash
110 Accounts receivable
120 Machinery and equpment
125 Automotive supplies
136 Motor vehicle.
151 Prepaid insurance
154 Prepaid rent
200 Accounts payable
205 Interest payable
Wages payable
48

250
301
306
401
405
410
502
503
505
506
508
510
515
520
525

Loan
B. Arnold capial
B. Arnold Drawings
Wheel alignment income
Road worthy testing income
Car servicing income
Motorvehicle expenses
Advertising expense
Staff wages
Telephone expense
Other expenses
Interest expense
Depreciation expense
Rent expense
Insurance expense.

Debit

Credit

8919
11632
25142
751
33051
2616.67
4266.75





2770



481
2797
2663.9
378
178
148.435
7776.15
1422.25
1308.33

6624
148.435
91.9
29687
53665

2425
992
5568

530
705

Automotive supplies expense

Accumulated depreciation
Motorvehicle.

676

7425.25

340.9