Date

Particulars

GENERAL LEDGER Post Ref Debit Cash At Bank

Credit

Balance

DR/CR

1 June 1 June 1 June 3 June 3 June 3 June 4 June 6 June 7 June 10 June 10 June 10 June 11 June 14 June 15 June 15 June 21 June 21 June 22 June 25 June 29 June 30 June

Bal b/f Pet consultation revenue Insurance Expenses Vaccination revenue Rent Expenses Advertising Expenses Account Payable Account Payable Account Receivable Vaccination revenue Pet consultation revenue Sundry Expenses Account Receivable Medical Supplies Expenses Staff Wages Expenses Drawings Motor Vehicle Expenses Desexing Revenue Desexing Revenue Capital Staff Wages Expenses Bal c/f

17,458.00 1,679.00 2,903.00 1,227.00 3,718.00 856.00 1,173.00 747.00 1,411.00 1,028.00 2,393.00 542.00 1,902.00 447.00 2,230.00 936.00 244.00 2,936.00 2,300.00 3,840.00 2,230.00

17,458.00 19,137.00 16,234.00 17,461.00 13,743.00 12,887.00 11,714.00 10,967.00 12,378.00 13,406.00 15,799.00 15,257.00 17,159.00 16,712.00 14,482.00 13,546.00 13,302.00 16,238.00 18,538.00 22,378.00 20,148.00 20,148.00 DR

Account Receivable 1 June 6 June 7 June 8 June 11 June 23 June 23 June 30 June Bal b/f Pet consultation revenue Cash At Bank Vaccination revenue Cash At Bank Pet consultation revenue Vaccination revenue Bal c/f Motor Vehicle A/C 1 June 30 June Bal b/f Bal c/f 30,310.00 30,310.00 30,310.00 DR 1,116.00 941.00 1,196.00 1,902.00 18,058.00 1,052.00 1,411.00 18,058.00 19,110.00 17,699.00 18,895.00 16,993.00 18,109.00 19,050.00 19,050.00 DR

Page 1

Medical Equipment A/C 1 June 30 June Bal b/f Ba; c/f 39,395.00 39,395.00 39,395.00 DR

Office Supplies A/C 1 June 30 June Bal b/f Bal c/f 621.00 621.00 621.00 DR

Page 2

Date

Particulars

GENERAL LEDGER (Cont'd) Post ref Debit Medical Supplies A/C

Credit

Balance

DR/CR

1 June 30 June

Bal b/f Bal c/f

1,707.00

1,707.00 1,707.00 DR

Bank Loan A/C 1 June 30 June Bal b/f Bal c/f 28,852.00 28,852.00 28,852.00 CR

Account Payable 1 June 4 June 6 June 8 June 9 June 23 June 30 June Bal b/f Cash At Bank Cash At Bank Office Supplies Expenses Advertising Expenses Medical Supplies Expenses Bal c/f Capital A/C 1 June 25 June 30 June Bal b/f Cash At Bank Bal c/f 70,493.00 3,840.00 70,493.00 74,333.00 74,333.00 CR 1,173.00 747.00 698.00 1,487.00 647.00 8,204.00 8,204.00 7,031.00 6,284.00 6,982.00 8,469.00 9,116.00 9,116.00 CR

Pet consultation revenue A/C 1 June 6 June 10 June 23 June 30 June Cash At Bank Account receivable Cash At Bank Account receivable Income Statement A/C 6,240.00 1,679.00 1,052.00 2,393.00 1,116.00 1,679.00 2,731.00 5,124.00 6,240.00 CR

Page 3

Date

Particulars

GENERAL LEDGER (Cont'd) Post ref Debit Insurance Expenses A/C

Credit

Balance

DR/CR

1 June 30 June

Cash At Bank Income Statement A/C

2,903.00 2,903.00

2,903.00 DR

Vaccination Revenue A/C 3 June 8 June 10 June 23 June 30 June Cash At Bank Account Receivable Cash At Bank Account Receivable Income Statement A/C 4,392.00 Rent Expenses A/C 3 June 30 June Cash At Bank Income Statement A/C 3,718.00 3,718.00 3,718.00 DR 1,227.00 1,196.00 1,028.00 941.00 1,227.00 2,423.00 3,451.00 4,392.00 CR

Advertising Expenses A/C 3 June 9 June 30 June Cash At Bank Account Payable Income Statement A/C 856.00 1,487.00 2,343.00 856.00 2,343.00 DR

Office Supplies Expenses A/C 8 June 30 June Account Payable Income Statement A/C 698.00 698.00 698.00 DR

Page 4

Date

Particulars

GENERAL LEDGER (Cont'd) Post Ref Debit Sundry Expenses A/C

Credit

Balance

DR/CR

10 June 30 June

Cash At Bank Income Statement A/C

542.00 542.00

542.00 DR

Medical Supplies Expenses A/C 14 June 23 June 30 June Cash At Bank Account Payable Income Statement A/C 447.00 647.00 1,094.00 447.00 1,094.00 DR

Staff Wages Expenses A/C 15 June 29 June 30 June Cash At Bank Cash At Bank Income Statement A/C 2,230.00 2,230.00 4,460.00 2,230.00 4,460.00 DR

Drawings A/C 15 June 30 June Cash At Bank Income Statement A/C 936.00 936.00 936.00 DR

Motor Vehicle Expenses A/C 21 June 30 June Cash At Bank Income Statement A/C 244.00 244.00 244.00 DR

Page 5

Date

Particulars

GENERAL LEDGER (Cont'd) Post Ref Debit Desexing Revenue A/C

Credit

Balance

DR/CR

21 June 22 June 30 June

Cash At Bank Cash At Bank Income Statement A/C 5,236.00

2,936.00 2,300.00

2,936.00 5,236.00 CR

Page 6

Date

Particulars

GENERAL LEDGER (Cont'd) Post Ref Debit

Credit

Balance

DR/CR

Page 7

NAME .

VERSION NO.

ASSIGNMENT
Best Friends Vet Clinic GENERAL JOURNAL Date 1 June Particulars Cash At Bank Account Receivable Motor Vehicle Medical Equipment Office Supplies Medical Supplies Bank Loan Account Payable Capital (Being opening balances adjustment) 1 June Cash At Bank Pet consultation revenue (Being cash incomereceived from pet consultation) 1 June Insurance Expenses Cash At Bank (Being payment for general insurance expense) 3 June Cash At Bank Vaccination revenue (Being cash income received from vaccination revenue) 3 June Rent Expenses Cash At Bank (Being payment for general insurance expense) 3 June Advertising Expenses Cash At Bank (Being payment for advertising expense) 856.00 856.00 3,718.00 3,718.00 1,227.00 1,227.00 2,903.00 2,903.00 1,679.00 1,679.00 Post Ref Debit 17,458.00 18,058.00 30,310.00 39,395.00 621.00 1,707.00 28,852.00 8,204.00 70,493.00 Credit

Page 1

GENERAL JOURNAL (Cont'd) Date 4 June Particulars Account Payable Cash At Bank (Being payment to account payable) 6 June Account Payable Cash At Bank (Being payment to account payable) 6 June Account Receivable Pet consultation revenue (Being credit income from pet consultation revenue) 7 June Cash At Bank Account Receivable (Being payment received from Account Customers) 8 June Account Receivable Vaccination revenue (Being credit income from vaccination revenue) 8 June Office Supplies Expenses Account Payable (Being purchase of office supplies by credit) 698.00 698.00 1,196.00 1,196.00 1,411.00 1,411.00 1,052.00 1,052.00 747.00 747.00 Post Ref Debit 1,173.00 1,173.00 Credit

Page 2

Date

Company Name Trial Balance as at ?????? Account

Debit

Credit

Page 1

TRIAL BALANCE AS AT ? (Cont'd) Date Account Debit Credit

Total

0.00

0.00

Page 2

Best Friends Vet Clinic - 10 Column Worksheet Account Cash At Bank Account Receivable Motor Vehicle Prepaid Rent Prepaid Insurance Acc. Depn. - Motor Vehicle Account Payable Bank Loan (due 2010) Accrued Interest Expense Accrued Staff Wages Capital Drawings Staff Wages Exp Motor Vehicle Exp Interest Exp Sundry Exp Rent Expense Insurance Exp Depreciation Exp Advertising Exp Medical Equipment Office Supplies Medical Supplies Acc. Depn. - Medical Eqpt Pet Consulation Rev Vaccination Rev Desexing Rev Medical Supplies Exp Office Supplies Exp Unadjusted T/B DR CR $20,148 $19,050 $30,310 Adjustments DR CR Adjusted T/B DR CR Income Statement DR CR Balance Sheet DR CR

$9,116 $28,852

$39,395 $621 $1,707

Subtotal Profit (Loss) Total

Best Friends Vet Clinic - Income Statement $ $

Best Friends Vet Clinic - Balance Sheet $ $