NUM NAM B/SAL OVER ALLOW G/EAR I/TAX PENSI O/AS T/DE NAT

BER E ARY TIME ANCE NING ON SOSA DICA PAY

TION TED

1 6500 459.4 1300 8259.5

6 6

2 4400 311.5 550 5677.5

9 9

3 2800 134.9 560 3490.9

0 0

4 850 ------ 170 1020

TOTA 14450 1021. 2910 18448.

L 99 05
 Robe company

Bank reconcilation

december 31,2015

Balance per bank stetm............24500

Add፦deposit interst...400.........400

Sub total..................................24900

Less፦O/S/C፦ no......br 320

on .........br 320

No ...........Bir50

No birr.. ..... 275

No 185....................(830)

A/C/B in bank........................24070 Balance per depositor...........23090

Add፦N/R&interst......1800

Deposit error..............90........1890

Sub total...............................24980

Less፦collection fee....10

Services charge..........50

NSF............................600

Utility expese............250.......(910)

A/C/B in depositer................24070
 Journal

1) cash....................1800

N/R...............................1500

intrst..............................300

2) mesolnes expe......60

cash..........................60

3) A/R ..................600

cash........................600

4) utility expenses......250

cash............................250
 Journal

Nov.2 - p.p.rent ..........24000

CASH............................24000

Nov.12-A/R..................15000

Sales...........................15000

Nov.15-supplies.........2500

A/P................................2500

Nov.16-withdrawal...2600

cash.............................2600

Nov.17-cash..............10000

sales.........................10000

Nov.22-S/Espense....13500

cash........................13500

nov.28-cash..............12000

A/R...........................12000

Ato beraco

Un adusted tria balance

DR ,nov ,2010

Cash.........................31900

A/r............................28000

Supplies ...................5000

P.p.rent.....................24000

Office equeipment...15500
A/p.........................................7500

Capital ..................................88000

Withdrawal ..............2600

Sales......................................25000

Salary expense .......13500

Total........................120500..120500

ATO BECA CAPITAL

ADJUSTED enters

FO THE MONTH DR NOV 2015

rent exp....................2000

P.p.rent......................2000

Suplies exp...............1500

Suplies........................1500

Ato beraco

Adusted trial balance

Nov,2010

Cash.........................31900

A/r............................28000

Supplies ...................3500

P.p.rent.....................22000

Office equeipment...15500

A/p.........................................7500

Capital ..................................88000

Withdrawal ..............2600

Sales......................................25000
Supplies expense.....1500

Salary expense .......13500

Rent expense ...........2000

Total........................120500..120500

ato beco

Income stetment

Nov ,2010

Revenue፦

sales............................................25000

Operating expense፦

salary expense...........13500

Rent expense.............2000

Supplies expense......1500

Total operating expense.........(17000)

Net income .................................8000

Ato braco

Owner equity

Nov,2010

beginning capital.....................88000

Add፦net income.........8000

Less፦withdrawal .......2600......5400

Ending capital.........................93400

Ato breco

Balance sheets

Nov, 2010
asset

Cash.....................31900

A/R........................28000

Suppliors...............3500

P.p.rent..................22000

Office eq................15500

Total asset.............................100900

liability

A/p...........................7500

capital......................93400

total liability & capital...........100900