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P2.

1A

General Journal
Date
April, 1

April, 4

April, 8

April, 11

April, 12

April, 13

April, 17

April, 20

April, 25

April, 30

April, 30

Account Title

Ref

Cash
Share Capital

Debit
$ 40,000

$ 40,000

Land Costing
Cash

$ 30,000

Advertising Expense
Account Payable

Salaries Expense
Cash

Salaries Expense
Account Payable

Prepaid Insurance
Cash

Dividen
Cash

Cash
Admission Revenue

Cash
Unearned Admission Revenue

Cash
Admission Revenue

Account Payable
Cash

$ 30,000
1,800

1,500

4,000

1,500

1,000

5,700

250

8,900

900

1,500

1,000

5,700

250

8,900

900

Credit
$ 40,000

$ 30,000
$ 1,800
$

1,800

4,000

Trial Balance
April, 30
Debit
$ 19,950

$
1,500

Frontier Park of C.I Mendez and Associates

Cash
Share Capital
Land Costing
Advertising Expense
Account Payable

Credit

4,900

Salaries Expense
Prepaid Expense
Dividen
Admission Revenue
Unearned Admission Revenue

$ 5,500
$ 1,500
$ 1,000

$ 59,750

$ 14,600
$
250
$ 59,750

General Ledger
Date
April, 1
April, 4
April, 11
April, 13
April, 17
April, 20
April, 25
April, 30
April, 30

Explanation

Cash
Ref

Debit
$ 40,000

Credit
$ 30,000
$ 1,500
$ 1,500
$ 1,000

$
$
$

5,700
250
8,900
$

900

No.
Balance
$ 40,000
$ 10,000
$ 8,500
$ 7,000
$ 6,000
$ 11,700
$ 11,950
$ 20,850
$ 19,950

General Ledger
Date

Share Capital
Explanation
Ref

April, 1

Debit
$ 40,000

Credit

No.
Balance
$ 40,000

Credit

No.
Balance
$ 30,000

Credit

No.
Balance
$ 1,800

General Ledger
Date
April, 4

Land Costing
Explanation
Ref

Debit
$ 30,000

General Ledger
Date
April, 8

Advertising Expense
Explanation
Ref
Debit
$ 1,800

General Ledger
Date
April, 8
April, 12
April,30

Account Payable
Explanation
Ref
Debit

900

No.
Credit
Balance
$ 1,800 $ 1,800
$ 4,000 $ 5,800
$ 4,900

Salaries Expense
Explanation
Ref
Debit
$ 1,500
$ 4,000

No.
Balance
$ 1,500
$ 5,500

General Ledger
Date
April, 11
April, 12

Credit

General Ledger
Date
April, 13

Prepaid Insurance
Explanation
Ref
Debit
$ 1,500

Credit

No.
Balance
$ 1,500

General Ledger
Date
April, 17

Dividen
Explanation
Ref

Debit
$ 1,000

Credit

No.
Balance
$ 1,000

General Ledger
Date
April, 20
April, 12

Admission Revenue
Explanation
Ref
Debit

No.
Credit
Balance
$ 5,700 $ 5,700
$ 8,900 $ 14,600

General Ledger
Date
April, 25

Unearned Admission Revenue


Explanation
Ref
Debit

No.
Credit
Balance
$
250 $
250

P2.2A

General Journal
Date
May, 1

May, 2

May, 3

May, 7

May, 11

May, 12

May, 17

May, 31

May,31

Account Title
Cash
Share Capital

Ref
101
311

Debit
25,000

Salaries Expense
Account Payable

726
201

Supplies
Account Payable

126
201

Rent Expense
Cash

729
101

Account Receivable
Unearned Revenue

112
209

Cash
Account Payable

101
201

Cash
Service Revenue

101
400

Account Payable
Cash

726
101

Account Payable
Cash

201
101

25,000
2,000

1,800

900

2,100

3,500

2,100

2,000

1,000

3,500

2,100

2,000

1,000

Credit

2,000

2,100

25,000

2,000

900

Trial Balance
May 31, 2011
Debit
26,700

2,500

Jane Kent Accountant

Cash
Share Capital
Salaries Expense
Account Payable
Supplies
Rent Expense
Account Receivable
Unearned Revenue
Service Revenue

Credit

5,000

2,500
900
2,100

2,100

2,100
34,200 34,200

General Ledger
Date
May, 1
May, 7
May, 12
May, 17
May, 31
May, 31

Explanation

Cash
Ref

No.101
Debit
Credit
Balance
25,000
25,000

900 24,100

3,500
27,600

2,100
29,700

2,000 27,700

1,000 26,700

General Ledger
Date

Share Capital
Explanation
Ref
Debit

May, 1

No.311
Credit
Balance
25,000 25,000

General Ledger
Date
May, 2

Salaries Expense
Explanation
Ref
Debit

2,000

Credit

No.726
Balance

2,000

General Ledger
Date
May, 2
May, 3
May, 12
May, 31
May, 31

Account Payable
Explanation
Ref
Debit

No.201
Credit
Balance

2,000
2,000

2,500
4,500

3,500
8,000
2,000

6,000
1,000

5,000

General Ledger
Date
May, 3

Supplies
Explanation
Ref

Debit

2,500

Credit

No.126
Balance

2,500

Credit

No.729
Balance

900

Credit

No.112
Balance

2,100

General Ledger
Date
May, 7

Rent Expense
Explanation
Ref
Debit

900

General Ledger
Date
May, 11

Account Receivable
Explanation
Ref
Debit

2,100

General Ledger

Date

Unearned Revenue
Explanation
Ref
Debit

May, 11

No.209
Credit
Balance

2,100
2,100

General Ledger
Date
May, 17

Service Revenue
Explanation
Ref
Debit

No.400
Credit
Balance

2,100
2,100