Daybook

Balance Sheet Income

Date Account Debit Credit Date
1 Jun 2015 Equity 3000 26 Jun 2015
1 Jun 2015 Cash 3000 26 Jun 2015
10 Jun 2015 PP&E 1000 26 Jun 2015
10 Jun 2015 Cash 1000
12 Jun 2015 Raw materials 500
12 Jun 2015 Cash 250
12 Jun 2015 Trade Payables 250
26 Jun 2015 Raw materials 400
26 Jun 2015 Cash 1200
26 Jun 2015 Cash 150
 Income Statement
Account Debit Credit
Cost of goods sold 400
Revenues 1200
Utility expenses 150
T-accounts
Balance Sheet
Assets Liabilities & Equity

Cash Equity
3000 1000 3000
1200 250
2700 150

Trade Payables
PP&E 250
1000

Raw Materials
500 400
 Income Statement
Liabilities & Equity Expenses

Cost of goods sold Revenues

400 1200
900

Utility expenses
150
Income
Balance Sheet
Income Statement