Beza clinic

Worksheet
For the month ended December 30, 2009
N Account Title Acc. Trial Balance Adjustment Adjusted trial Balance Income statement Balance sheet
0 Num Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
ber
1 cash 111 22575 00 22575 00 22575 00
0 0 0
2 Acc. Receivable 112 20000 00 20000 00 20000 00
3 Prepaid rent 113 30000 00 1000 00 20000 00 20000 00
0
4 Prepaid Insurance 114 18000 00 6000 00 1200 00 12000 00
5 Office supplies 115 15200 00 1440 00 800 00 800 00
0
6 Medical 116 12800 00 1274 00 600 00 600 00
Equipment 0 00
7 Office Equipment 117 14200 00 14200 00 14200 00
0 0
8 Medical 118 33000 00 33000 00 33000 00
Equipment 0 0 0
9 Building 119 20000 00 20000 00 20000 00
0 0 0
10 Acum. Dep. office 120 12000 00 200 00 1280 00
equipment 0
11 Acum. Dep. 121 10000 00 2800 00 12800 00 1400 00
medical 0
equipment
12 Acum. Dep. 122 8000 00 200 00 14000 00 8200 00
building
13 Account payable 211 22200 00 8200 00 2220 00
0 00
14 Salary payable 212 3000 00 22200 3000 00
0
15 Beza capital 311 70000 00 3000 00 7000 00
0 00
16 Beza Drawing 312 10000 00 10000 00 70000 00 10000 00
0
17 Income summary 313 20000 00
0
18 Medical fee 411 20000 00 2000 00
0 00
19 Rent Expense 511 1000 00 10000 00 1000 00
0 0
20 Salary expense 512 30000 00 3000 00 33000 00 3300 00
0
21 Utility expense 513 1950 00 1950 00 1950 00
22 Depreciation 514 5000 00 5000 00 5000 00
expense
23 Supplies expense 515 1418 00 14180 00 1418 00
00 0 00
24 Insurance expense 516 6000 00 6000 00 6000 00
25 Miscellaneous 517 1100 00 1100 00 1100 00
expense
11520 00 11520 00 1658 00 1658 00 11600 00 11600 00 1988 00 2000 00 96115 00 9600 00
00 00 00 00 00 00 50 00 0 00
Net income 1150 00 1150 00
2000 00 2000 00 96115 00 9611 00
00 00 0 50
Beza clinic
Income Statement
For the month ended December 30, 2009

Revenue

Medical fee………………………………………………….200, 000

Expenses
Rent expense………………………….10000
Salary expense………………………..33000
Utility expense………………………..1950
 Depreciation expense…………………5000
Supplies expense……………………..141800
Insurance expense…………………….6000
Miscellaneous expense………………..1100
Total expense……………………………………………....198,850
Net Income…………………………………………………. 1,150

Beza clinic
Capital Statement
For the month ended December 30, 2009

Beza’s Capital Dec. 1, 2009 …………………………………………………….700, 000.00

Net Income ………………………………………………………………………. 1,150.00

Total 701,150.00

Less Withdrawal for the month Dec 20, 2009…………………………………… 10,000.00

Beza capital Dec.30, 2009………………………………………………………..691,150.00