VEKTEK CONSULTING

31 Mei 2005

Perkiraan Debet Kredit Penyesuaian Setelah Penye

Debet Kredit Debet Kredit
Cash 7,700 - - 7,700
Account Receivable 4,000 1,000 5,000
Prepaid Insurance 2,400 200 2,200
Supplies 1,500 500 1,000
Office Furniture 12,000 - - - 12,000
Accumulated depr exp 200 200
Accounts Payable 3,500 - - - 3,500
Unearned Service Revenue 3,000 2,000 - - 1,000
Salaries Payable 600 600
Travel Payable 200 200
Byrd Capital 19,100 - - 19,100
Service Revenue 6,000 3,000 9,000
Salaries Expense 3,000 600 3,600
Rent Expense 1,000 - - 1,000
Insurance Expense 200 200
Supplies Expense 500 500
Travel Expense 200 200
Depreciation Exp. 200 200
31,600 31,600 4,700 4,700 33,600 33,600
 VEKTEK CONSULTING
31 Mei 2005

Perkiraan Neraca Saldo Penyesuaian Setelah Laba Rugi Neraca

Penyesuaian
Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet Kredit
Cash 7,700 - 7,700 7,700
Account Receivable 4,000 1,000 5,000 5,000
Prepaid Insurance 2,400 2,200 2,200
Supplies 1,500 1,000 1,000
Office Furniture 12,000 - - - 12,000 12,000
Accumulated depr exp 200 200
Accounts Payable 3,500 3,500 - - 3,500 3,500
Unearned Service 3,000 3,000 2,000 - 1,000 1,000
Revenue 600 600
Salaries Payable 200 200
Travel Payable 19,100 19,100 - 19,100 19,100
Byrd Capital 6,000 6,000 9, 000 9,000
Service Revenue 3,000 600 3,600 3,600
Salaries Expense 1,000 - - - 1,000 1,000
Rent Expense 200 200 200
Insurance Expense 500 500 500
Supplies Expense 200 200 200
Travel Expense 200 200 200
Depreciation Exp.

31,600 31,600 4,700 4,700 33,600 33,600 5,700 9,000 27,900 24,600
Net Income 3,300 3,300
Total 9,000 9,000 27,900 27,900