General Ledger

January, 2017
Cash
Dr Cr.
16750 4000
23500 675
1800
2150
1600

30025(Bal)

40250 40250

General Ledger
February, 2018
Cash
Dr Cr
32500 8000
47000 1350
3600
4300
3200
59050(Balance)

79500 79500
 Alicia company
Trial Balance
January 31, 2017

Particulars Debit Credit

Cash 30025 _
Alicia’s capital _ 23500
Rent expense 4000 _
Supplies 875 _
Accounts payable _ 1125
Sales commission _ 16750
Automobile expense 1000 _
Miscellaneous expense 800 _
Office salaries 2150 _
Supplies expense 925 _
Alicia’s Drawings 1600 _

41375 41375
====== ======

Particulars Debit Credit

Cash 59050 _
Alicia’s capital _ 47000
Rent expense 8000 _
Supplies 1750 _
Accounts payable _ 2250
Sales commission _ 32500
 Automobile expense 2000 _
Miscellaneous expense 1600 _
Office salaries 4300 _
Supplies expense 1850 _
Alicia’s Drawings 3200 _

81750 81750
====== ======

Dr. Tk Cr. Tk

Bank 2500 _
Capital _ 1000
Cash 1000 _
Deirde( supplier of goods to be sold) _ 5500
James( supplier of machinery) _ _
Jules( supplier of transp. Equipment) _ _
Longterm loan (from bank) _ 200
Machinery 5000 _
Purchases (goods to be sold) 7000 _
Rent 1000
Salaries 2500
Sales _ 7
Sally (a client) 1000
Shop expenses 1500
Van 3000
_____________ ____
Total 24500
=====
 TK TK
Assets:
Cash 30025
Supplies 875
_______ 30
===
Liabilities:
Accounts payable 11
Owner’s equity:
Alicia’s capital 23500
Add: Net income 7875
________
31375
Less: Drawings 1600
________ 2

TK TK

Assets:
Cash 59050
Supplies 1750
_________ 60800
Liabilities: =====
Accounts payable 2250
Owner’s equity:
Alicia’s capital 47000
Add: Net income 14750
___________
61750
Less: Alicia’s drawings 3200
___________ 5855
____
60800
 Credit

5 _
23500
0 _
_
1125
16750
00 _
00 _
150 _
25 _
1600 _

75 41375
== ======

Credit

0 _
47000
_
_
2250
32500
00 _
0 _
0 _
0 _
00 _

50 81750
= =======

Cr. Tk

2500 _
_ 10000
1000 _
_ 5500
_ _
_ _
_ 2000
5000 _
7000 _
1000 _
2500 _
_ 7000
1000 _
1500 _
3000 _
_____________ ________
24500 24500
===== ====
 TK TK

30025
875
_______ 30900
======

1125

23500
7875
________
31375
1600
________ 29775
________
30900
=====

TK TK

_________ 60800
=====
2250

14750
___________

___________ 58550
________
60800