Jurnal

Date Description Post. Ref. Debit ($) Credit ($)

Date
1-Jul cash 11 18000
capital 31 18000 1-Jul
4-Jul rent exp. 53 1750 4-Jul
cash 11 1750 10-Jul
10-Jul truck 18 15000 14-Jul
cash 11 1000 15-Jul
notes payable 21 14000 15-Jul
13-Jul equipment 16 7000 21-Jul
acc. payable 22 7000 27-Jul
14-Jul supplies 13 1200 27-Jul
cash 11 1200 29-Jul
15-Jul prepaid ins. 14 2700 30-Jul
cash 11 2700 31-Jul
15-Jul cash 11 7500
fees earned 41 7500
21-Jul acc. payable 22 2500
Date
cash 11 2500
24-Jul acc. Receivable 12 8600 1-Jul
fees earned 41 8600
26-Jul truck exp. 55 800
acc. payable 22 800
Date
27-Jul utilities exp. 54 900
cash 11 900 4-Jul
27-Jul misc. exp. 59 315
cash 11 315
29-Jul cash 11 3600
Date
acc. Receivable 22 3600
30-Jul wages exp. 51 2400 10-Jul
cash 11 2400
31-Jul drawing 32 2000
cash 11 2000
Date

10-Jul

Jurnal
Date Description Post. Ref. Debit ($) Credit ($)
Date
1-Aug office supp. 14 2100
acc. payable 21 2100 1-Aug
2-Aug rent exp. 52 4000 2-Aug
cash 11 4000 3-Aug
 3-Aug cash 11 44600 5-Aug
acc. Receivable 12 44600 17-Aug
5-Aug prepaid ins. 13 5700 23-Aug
cash 11 5700 29-Aug
9-Aug acc. payable 21 400 30-Aug
office supp. 14 400 31-Aug
17-Aug advertising exp. 53 5500 31-Aug
cash 11 5500 31-Aug
23-Aug acc. payable 21 4950 31-Aug
cash 11 4950 31-Aug
29-Aug misc. exp. 59 500
cash 11 500
30-Aug automobile exp. 54 1500
Date
cash 11 1500
31-Aug cash 11 1000 1-Aug
salary & commission exp. 51 1000 3-Aug
31-Aug salary & commission exp. 51 27800 31-Aug
cash 11 27800
31-Aug acc. Receivable 12 83000 A
fees earned 41 83000
Date
31-Aug land 16 75000
cash 11 10000 1-Aug
notes payable 23 65000 5-Aug
31-Aug Drew Harris, drawing 32 5000
cash 11 5000
31-Aug cash 11 3600
Date
unearned rent 22 3600
1-Aug
1-Aug
9-Aug
 Account Cash Account Equipment
Balance
Item Post Ref. Debit Credit Date Item Post Ref.
Debit Credit
18000 18000 13-Jul
1750 16250
1000 15250 Account Payable
1200 14050
Date Item Post Ref.
2700 11350
7500 18850 13-Jul
2500 16350 21-Jul
900 15450 26-Jul
315 15135
3600 18735 Account Supplies
2400 16335
Date Item Post Ref.
2000 14335
14-Jul
Account Capital
Balance Account Prepaid Insurance
Item Post Ref. Debit Credit
Debit Credit
Date Item Post Ref.
18000 18000
15-Jul
Account Rent Expense
Balance Account Fees Earned
Item Post Ref. Debit Credit
Debit Credit
Date Item Post Ref.
1750 1750
15-Jul
Account Truck 24-Jul
Balance
Item Post Ref. Debit Credit
Debit Credit Account Receivable
15000 15000
Date Item Post Ref.

Account Notes Payable 24-Jul

Balance 29-Jul
Item Post Ref. Debit Credit
Debit Credit
14000 14000

Account Cash Account Land

Balance
Item Post Ref. Debit Credit Date Item Post Ref.
Debit Credit
33920 31-Aug
4000 29920
44600 74520 Account Payable
 5700 68820
Date Item Post Ref.
5500 63320
4950 58370 1-Aug
500 57870 1-Aug
1500 56370 9-Aug
1000 57370 23-Aug
27800 29570
10000 19570 Account Unearned Rent
5000 14570
Date Item Post Ref.
3600 18170
31-Aug
Account Receivable
Balance Account Notes Payable
Item Post Ref. Debit Credit
Debit Credit
Date Item Post Ref.
57200
44600 12600 31-Aug
83000 95600
Account Drew Harris, Capital
Account Prepaid Insurance
Date Item Post Ref.
Balance
Item Post Ref. Debit Credit
Debit Credit 31-Aug
7200
5700 12900 Account Drew Harris, Drawing
Date Item Post Ref.
Account Office Supplies
Balance 1-Aug
Item Post Ref. Debit Credit
Debit Credit 31-Aug
1600
2100 3700
400 3300
 Account Equipment Account Truck Expense
Balance
Debit Credit Date Item Post Ref. Debit Credit
Debit Credit
7000 7000 26-Jul 800

Account Payable Account Utilities Expense

Balance
Debit Credit Date Item Post Ref. Debit Credit
Debit Credit
7000 7000 27-Jul 900
2500 4500
800 5300 Account Miscellaneous Expense
Date Item Post Ref. Debit Credit
Account Supplies
Balance 27-Jul 315
Debit Credit
Debit Credit
1200 1200 Account Wages Expense
Date Item Post Ref. Debit Credit
Account Prepaid Insurance
Balance 30-Jul 2400
Debit Credit
Debit Credit
2700 2700 Account Drawing
Date Item Post Ref. Debit Credit
Account Fees Earned
Balance 31-Jul 2000
Debit Credit
Debit Credit
7500 7500
8600 16100

Account Receivable
Balance
Debit Credit
Debit Credit
8600 8600
3600 5000

Account Land Account Fees Earned

Balance
Debit Credit Date Item Post Ref. Debit Credit
Debit Credit
75000 75000 1-Aug
31-Aug 83000
Account Payable
 Balance Account Salary & Commission Expense
Debit Credit
Debit Credit
Date Item Post Ref. Debit Credit
7000 9920
2100 12020 1-Aug
400 11620 31-Aug 1000
4950 6670 31-Aug 27800

Account Unearned Rent Account Rent Expense

Balance
Debit Credit Date Item Post Ref. Debit Credit
Debit Credit
3600 3600 1-Aug
2-Aug 4000
Account Notes Payable
Balance Account Advertising Expense
Debit Credit
Debit Credit
Date Item Post Ref. Debit Credit
65000 65000
1-Aug
Account Drew Harris, Capital 17-Aug 5500
Balance
Debit Credit
Debit Credit Account Automobile Expense
50480
Date Item Post Ref. Debit Credit

Account Drew Harris, Drawing 1-Aug

Balance 30-Aug 1500
Debit Credit
Debit Credit
25600 Account Miscellaneous Expense
5000 30600
Date Item Post Ref. Debit Credit

1-Aug
29-Aug 500
xpense Photogenic Designs
Balance Unadjusted Trial Balance
Debit Credit 31-Jul-10
800 Debit Credit
Balance Balance
Expense cash 14335
Balance acc. Receivable 5000
Debit Credit supplies 1200
900 prepaid ins. 2700
equipment 7000
ous Expense truck 15000
Balance notes payable 14000
Debit Credit acc. Payable 5300
315 capital 18000
drawing 2000
Expense fees earned 16100
Balance wages exp. 2400
Debit Credit rent exp. 1750
2400 uti;ities exp. 900
truck exp. 800
wing misc. exp. 315
Balance 53400 53400
Debit Credit
2000

arned Dodge City Realty

Balance Unadjusted Trial Balance
Debit Credit 31-Aug-10
352000 Debit Credit
435000 Balance Balance
cash 18170
mission Expense acc. Receivable 95600
Balance prepaid ins. 12900
Debit Credit office supp. 3300
224000 land 75000
223000 acc. Payable 6670
250800 unearned rent 3600
notes payable 65000
xpense Drew Harris, capital 50480
Balance Drew Harris, drawing 30600
Debit Credit fees earned 435000
28000 salary & commission exp. 250800
32000 rent exp. 32000
advertising exp. 28380
g Expense automobile exp. 11740
Balance misc. exp. 2260
Debit Credit 560750 560750
22880
28380

e Expense
Balance
Debit Credit
10240
11740

ous Expense
Balance
Debit Credit
1760
2260