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BART M.

MANUEL, ARC
Workshee

Account Title
Account
Code
111 Cash on hand
116 Cash in bank
117 Professional fees receivable-Estela flores
118 Professional fees receivable-Aramando Vargas
120 Professional fees receivalbe- others
120A Allowance for doubltful accounts
121 Investment in Trading Security
131 Prepaid Taxes
132 Prepaid Rent
133 Prepaid Insurance
134 Unused Supplies
138 Other Prepaid expense
141 Furniture and Fixtures
141A Accumulated Depreciation- Furniture & Fixture
151 Office Equipment
151A Accumulated Depreciation- Office Equipment
161 Automobile
161A Accumulated Depreciation- Automobile
171 Leasehold Improvements
171A Accumulated Depreciation- Leasehold Improvements
211 Accounts Payable- Corona Supplies
212 Accounts Payable- Printer's Art
213 Accounts Payable- Pro-Data Corporation
214 Accounts Payable- Modern Designs
221 Unearned Professional Fees
231 Accrued Utility Expenses
232 Accrued Consultancy Expenses
236 Other Accrued Expenses
251 Loans Payable
311 Bart M. Manuel, Capital
321 Bart M. Manuel, Drawings
331 Income Summary
411 Professional Fees
481 Interest Income
491 Miscellancous Income
492 Gain on Sales of Investment
511 Salaries & Wages
512 Consultancy Expenses
513 Acctg. & Legal Expenses
516 Taxes
520 Supplies Expenses
521 Tools Expenses
526 Rent Expenses
527 Utility Expenses
528 Insurance
529 Repair & Maintenance
531 Trade & Transporatation
532 Representation & Entertainment Expense
535 Doubtful Accounts
541 Depreciation- Furniture & Fixtures
551 Depreciation- Office Equipment
561 Depreciation- Automobile
571 Depreciation- Leasehold Improvements
581 Interest Expense
585 Bank Service Charge
591 Miscellanous Expenses
BART M. MANUEL, ARCHITECT
Worksheet

Adjusted Trial Balance Income Statement Balance Sheet


Debit Credit Debit Credit Debit
Balance Sheet
Credit
BART M. MANUEL, ARCHITECT
Chart of Accounts

Account Code

111
116
117
118
120
120A
121
131
132
133
134
138
141
141A
151
151A
161
161A
171
171a

211
212
213
214
221
231
232
236

251

311
321
331

411
481
491
492

511
512
513
516
520
521
526
527
528
529
531
532
535
541
551
561
571
581
585
591
BART M. MANUEL, ARCHITECT
Chart of Accounts

Account title

Cash on hand
Cash in bank
Professional fees receivable-Estela flores
Professional fees receivable-Aramando Vargas
Professional fees receivalbe- others
Allowance for doubltful accounts
Investment in Trading Security
Prepaid Taxes
Prepaid Rent
Prepaid Insurance
Unused Supplies
Other Prepaid expense
Furniture and Fixtures
Accumulated Depreciation- Furniture & Fixture
Office Equipment
Accumulated Depreciation- Office Equipment
Automobile
Accumulated Depreciation- Automobile
Leasehold Improvements
Accumulated Depreciation- Leasehold Improvements
Current Liabilities
Accounts Payable- Corona Supplies
Accounts Payable- Printer's Art
Accounts Payable- Pro-Data Corporation
Accounts Payable- Modern Designs
Unearned Professional Fees
Accrued Utility Expenses
Accrued Consultancy Expenses
Other Accrued Expenses
NCL
Loans Payable
Equity
Bart M. Manuel, Capital
Bart M. Manuel, Drawings
Income Summary
Income
Professional Fees
Interest Income
Miscellancous Income
Gain on Sales of Investment
Expenses
Salaries & Wages
Consultancy Expenses
Acctg. & Legal Expenses
Taxes
Supplies Expenses
Tools Expenses
Rent Expenses
Utility Expenses
Insurance
Repair & Maintenance
Trade & Transporatation
Representation & Entertainment Expense
Doubtful Accounts
Depreciation- Furniture & Fixtures
Depreciation- Office Equipment
Depreciation- Automobile
Depreciation- Leasehold Improvements
Interest Expense
Bank Service Charge
Miscellanous Expenses
Date Paid to Explanation Check No.
BART M. MANUEL, ARCHITECT
CASH DISBURSEMENTS JOURNAL
Credit

Account Account
Cash On Hand Cash in Bank
Payable Payable
ITECT
S JOURNAL
Debit
Sundry
Account Account
Account
Payable Payable
Code
Sundry
Account Title Amount
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BART
Cash

Received
Date Explanation OR No.
From
BART M. MANUEL, ARCHITECT
Cash Receipts Journal
Debit Credit

Cash On Hand Cash in Bank Professional Fees Account


Code
Credit
Sundry
Amount
Account Title
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BART M. MANUEL, ARCHITECT
General Journal
Account
Date Explanation
Code
T M. MANUEL, ARCHITECT
General Journal

Account Title Debit Credit

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Cu
Account Code: 111
Account Title: Cash on hand
Date Explanation Debit Credit
Cash Receipts Journal 0
Cash Disbursement Journal 0
General Journal 0 0

0 0

Account Code: 117


Account Title: Professional fees receivable-Estela flores
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 120


Account Title: Professional fees receivalbe- others
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 121


Account Title: Investment in Trading Security
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 132


Account Title: Prepaid Rent
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal
Account Code: 134
Account Title: Unused Supplies
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Non-
Account Code: 141
Account Title: Furniture and Fixtures
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 151


Account Title: Office Equipment
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 161


Account Title: Automobile
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 171


Account Title: Leasehold Improvements
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Curre
Account Code: 211
Account Title: Accounts Payable- Corona Supplies
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 213


Account Title: Accounts Payable- Pro-Data Corporation
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 221


Account Title: Unearned Professional Fees
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 232


Account Title: Accrued Consultancy Expenses
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Non-Cu
Account Code: 251
Account Title: Loans Payable
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 311


Account Title: Bart M. Manuel, Capital
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 331


Account Title: Income Summary
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 411


Account Title: Professional Fees
Date Explanation Debit Credit
Cash Receipts Journal 0
Cash Disbursement Journal 0
General Journal 0 0

0 0

Account Code: 491


Account Title: Miscellancous Income
Date Explanation Debit Credit
Cash Receipts Journal 0
Cash Disbursement Journal 0
General Journal 0 0

0 0
E
Account Code: 511
Account Title: Salaries & Wages
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 513


Account Title: Acctg. & Legal Expenses
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 520


Account Title: Supplies Expenses
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 526


Account Title: Rent Expenses
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 528


Account Title: Insurance
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal
Account Code: 531
Account Title: Trade & Transporatation
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 535


Account Title: Doubtful Accounts
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 551


Account Title: Depreciation- Office Equipment
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 571


Account Title: Depreciation- Leasehold Improvements
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 585


Account Title: Bank Service Charge
Date Explanation Debit Credit
Cash Receipts Journal
Cash Disbursement Journal
General Journal
Current Asset
Account Code: 116
Account Title: Cash in bank
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 118


Account Title: Professional fees receivable-Aramando Vargas
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 120A


Account Title: Allowance for doubltful accounts
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 131


Account Title: Prepaid Taxes
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 133


Account Title: Prepaid Insurance
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal
Account Code: 138
Account Title: Other Prepaid expense
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Non-Current Asset
Account Code: 141A
Account Title: Accumulated Depreciation- Furniture & Fixture
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 151A


Account Title: Accumulated Depreciation- Office Equipment
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 161A


Account Title: Accumulated Depreciation- Automobile
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 171A


Account Title: Accumulated Depreciation- Leasehold Improvements
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Current Liabilities
Account Code: 212
Account Title: Accounts Payable- Printer's Art
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 214


Account Title: Accounts Payable- Modern Designs
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 231


Account Title: Accrued Utility Expenses
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 236


Account Title: Other Accrued Expenses
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Non-Current Liabilities
Balance

Equity
Account Code:
Account Title: Bart M. Manuel, Drawings
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Balance

Income
Account Code: 481
Account Title: Interest Income
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 492


Account Title: Gain on Sales of Investment
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

0
Expenses
Account Code: 512
Account Title: Consultancy Expenses
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 516


Account Title: Taxes
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 521


Account Title: Tools Expenses
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 527


Account Title: Utility Expenses
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 529


Account Title: Repair & Maintenance
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal
Account Code: 532
Account Title: Representation & Entertainment Expense
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 541


Account Title: Depreciation- Furniture & Fixtures
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 561


Account Title: Depreciation- Automobile
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 581


Account Title: Interest Expense
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal

Account Code: 591


Account Title: Miscellanous Expenses
Balance Date Explanation
Cash Receipts Journal
Cash Disbursement Journal
General Journal
Debit Credit Balance
0
0
0 0

vable-Aramando Vargas
Debit Credit Balance

l accounts
Debit Credit Balance

Debit Credit Balance

Debit Credit Balance


e
Debit Credit Balance

tion- Furniture & Fixture


Debit Credit Balance

tion- Office Equipment


Debit Credit Balance

tion- Automobile
Debit Credit Balance

tion- Leasehold Improvements


Debit Credit Balance
nter's Art
Debit Credit Balance

dern Designs
Debit Credit Balance

es
Debit Credit Balance

es
Debit Credit Balance
321
ngs
Debit Credit Balance

Debit Credit Balance


0
0
0 0

0 0 0

tment
Debit Credit Balance
0
0
0 0

0 0 0
Debit Credit Balance

Debit Credit Balance

Debit Credit Balance

Debit Credit Balance

Debit Credit Balance


rtainment Expense
Debit Credit Balance

e & Fixtures
Debit Credit Balance

bile
Debit Credit Balance

Debit Credit Balance

s
Debit Credit Balance