Accounting - Analysis

Accounting - Analysis

General Journal

Adjusting Entries

Date

Description

Ref

Debit

Credit

$

$

March 31, 2012

Unearned Service Revenue Sales Revenue

9300

9300

Rent Expenses

Prepaid Rent

300

300

Supplies Expense

Supplies

800

800

Depreciation

Accumulated Depreciation

400

400

Salary Expense

Salary Payable

600

600

Worksheet

RAZER, END OF PERIOD WORKSHEET - YEAR ENDED 31 MARCH 2012

 

Trial Balance-Unadjusted Adjustment

Trial Balance- Adjusted

Profit and Loss Statement

Balance Sheet

Account Name

Dr

Cr

Dr

Cr

Dr

Cr

Dr

Cr

Dr

Cr

Cash

$4,300

 

 

 

$4,300

 

 

 

$4,300

 

Accounts Receivable

$15,100

 

 

 

$15,100

 

 

 

$15,100

 

Prepaid Rent

$2,300

 

 

$300

$2,000

 

 

 

$2,000

 

Supplies

$1,000

 

 

$800

$200

 

 

 

$200

 

Equipment

$30,600

 

 

 

$30,600

 

 

 

$30,600

 

Accumulated Depreciation

 

$3,900

 

$400

 

$4,300

 

 

 

$4,300

Accounts Payable

 

$6,400

 

 

 

$6,400

 

 

 

$6,400

Salary Payable

 

 

 

$600

 

$600

 

 

 

$600

Unearned service revenue

 

$9,800

$9,300

 

 

$500

 

 

 

$500

Razer, Capital

 

$23,000

 

 

 

$23,000

 

 

 

$23,000

Razor, Drawings

$4,100

 

 

 

$4,100

 

 

 

$4,100

 

Service Revenue

 

$17,300

 

$9,300

 

$26,600

 

$26,600

 

 

Salary Expenses

$3,000

 

$600

 

$3,600

 

$3,600

 

 

 

Rent Expense

 

 

$300

 

$300

 

$300

 

 

 

Depreciation Expenses

 

 

$400

 

$400

 

$400

 

 

 

Supplies Expense

 

 

$800

 

$800

 

$800

 

 

 

Profit Adjustment

 

 

 

 

 

 

$21,500

 

 

$21,500

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$60,400

$60,400

$11,400

$11,400

$61,400

$61,400

$26,600 ...