CHART

CHART OF
OF ACCOUNTS
ACCOUNTS GENERAL
GENERAL JOURNAL
GENERAL
GENERAL LEDGER
JOURNAL TRIAL BALANCESTATEMENT
TRIAL BALANCE
LEDGER STATEMENT OF
OF FINANCIAL
FINANCIAL POSITION
POSITIONSTATEMENT
STATEMENT OF
OF FINANCIAL
FINANCIAL PERFORMANCE
PERFORMANCE
TATEMENT
TATEMENT OF
OF FINANCIAL
FINANCIAL PERFORMANCE
STATEMENT
STATEMENT OF
PERFORMANCE OFSTATEMENT
CHANGES
CHANGES IN
STATEMENTINOF
EQUITY
OF CHANGES
CHANGES IN
EQUITY IN CASH
CASH FLOW
FLOW
 CHART OF ACCOUNTS
Column1 Column2 Column3
Account Code Account Title
Current Assets 101 Cash
102 Accounts Receivable
103 Allowance for Doubtful Accounts
Non-Current Assets 104 Merchandise Inventory
105 Land
106 Office Equipment
107 Accumulated Depreciation- Office Equipment
Liabilities 201 Accounts Payable
202 Salaries Payable
Owner's Equity 301 Capital
302 Withdrawal
Revenues 401 Sales
402 Sales Returns and Allowances
403 Sales Discounts
Expenses 501 Advertising
502 Depreciation
503 Salaries
504 Utilities
 DEBIT
CREDIT

Accounts Allowance for

Cash
Receivable Doubtful
Date Description Accounts

TOTALS 0 0 0
 DEBIT

Accumulated
Merchandise Office Depreciation- Accounts
Land Salaries Payable
Inventory Equipment Office Payable
Equipment

0 0 0 0 0 0
DEBIT

Sales Returns Cost of Goods

Capital Withdrawal Sales Sales Discounts
and Allowances Sold

0 0 0 0 0 0
 GENERAL JOURNAL

Accounts
Advertising Salaries Depreciation Utilities Cash
Receivable

0 0 0 0 0 0
 CREDIT

Accumulated
Allowance for
Merchandise Office Depreciation- Accounts
Doubtful Land
Inventory Equipment Office Payable
Accounts
Equipment

0 0 0 0 0 0
 CREDIT

Sales Returns
Salaries Payable Capital Withdrawal Sales Sales Discounts
and Allowances

0 0 0 0 0 0
Cost of Goods Depreciati
Advertising Salaries Utilities
Sold on

0 0 0 0 0
 GENERAL LEDGER
Cash Accounts Receivable Merchandise Inventory
0 0 0 0 0

0 0 0

Accumulated Depreciation- Office

Equipment Accounts Payable Salaries Payable
0 0 0 0 0

0 0

Sales Sales Returns and Allowances Sales Discounts

0 0 0 0 0

0 0 0

Depreciation Utilities Allowance for Doubtful Accounts

0 0 0 0 0

0 0
 GENERAL LEDGER
Merchandise Inventory Land Office Equipment
0 0 0 0 0

0 0

Salaries Payable Capital Withdrawal

0 0 0 0 0

0 0 0

Sales Discounts Cost of Goods Sold Advertising

0 0 0 0 0

0 0

wance for Doubtful Accounts Salaries

0 0 0

0 0
 TRIAL BALANCE

ACCOUNT TITLES DEBIT CREDIT

Cash 0
Accounts Receivable 0
Allowance for Doubtful Accounts 0
Merchandise Inventory 0
Land 0
Office Equipment 0
Accumulated Depreciation- Office Equipment 0
Accounts Payable 0
Salaries Payable 0
Capital 0
Withdrawal 0
Sales 0
Sales Returns and Allowances 0
Sales Discounts 0
Cost of Goods Sold 0
Advertising 0
Depreciation 0
Salaries 0
Utilities 0
TOTALS 0 0
 Adjustments Adjusted Trial Balance

DEBIT CREDIT DEBIT CREDIT

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0 0 0 0
 STOP & GO CONVENIENCE STORE
Statement of Financial Position
As of December 31, 20xx

A S S E T S
Current Asset
Cash
Accounts Receivable
Allowance for Doubtful Accounts
Merchandise Inventory
Non-current Asset
Land
Office Equipment
Accumulated Depreciation- Office Equipment
TOTAL ASSETS

L I A B I L I T I E S and E Q U I T Y
Current Liabilities
Accounts Payable
Salaries Payable
Owner's Equity
Capital
Withdrawal
TOTAL LIABILITIES AND EQUITY
NIENCE STORE
ncial Position
r 31, 20xx

0
0
0 0
0 0

0
0
0 0 0
0

0
0 0

0
0 0

0
 STOP & GO CONVENIENCE STORE
STATEMENT OF FINANCIAL PERFORMANCE
For the year Ended December 31, 2020
REVENUE
Sales 0
Sales Returns and Allowances 0
Sales Discounts 0 0
NET SALES 0
Cost of Goods Sold 0
GROSS PROFIT 0 0
Less: O P E R A T I N G E
XPENSES
Advertising 0
Depreciation 0
Salaries 0
Utilities 0 0
NET INCOME BEFORE
TAX 0
 STOP & GO CONVENIENCE STORE
STATEMENT OF CHANGES IN OWNER’S EQUITY
For the year Ended December 31, 2020
Owner's, Capital, January 1
Beginning balance 0
Net Income for the year 0
TOTAL 0
Less: Withdrawals 0
Net increase in owner's equity 0

Owner's, Capital, December 31 0

 STOP & GO CONVENIENCE STORE
STATEMENT OF CASH FLOW
For the year Ended December 31, 2020
CASH FLOW FROM OPERATING ACTIVITIES
Net Income 0
Add: Depreciation Expense 0
Increase in Accounts Receivable
Decrease in Inventory
Decrease in Accounts Payable
CASH PROVIDED (USED) IN OPERATING ACTIVITIES

CASH FLOW FROM INVESTING ACTIVITIES

Capital Expenditures
Proceeds from Sale of Property
CASH PROVIDED (USED) IN INVESTING ACTIVITIES

CASH FLOW FROM FINANCING ACTIVITIES

Investment by Owner
CASH PROVIDED (USED) IN FINANCING ACTIVITIES

Net Increase/Decrease in Cash 0

Cash at the beginning of the Year

Cash at the end of the Year 0

0