AT THE END of JUNE

A- COMPANY USED electricity,

BUT HASN'T PAID it yet
,

BUT Need to RECORD

Expenses
ANYWAY .

BALANCE )
( BEGINNING

BROAD FORWARD ←

CARRY FORWARD -
next month
- -

into the
( closing BALANCE)

Gatson
updated
-
 EXAMPLE 2
AUTOMATIC

tennis
④ account win
is OFTEN called
a

as
sane.ae
a

CIENTROLAC OUNTW
an
hen

invoice
a
company
inn 485

by 1000$
,
DECIDED to
so cash was
pay

)
credited b ,
AND ACC PAY ABU
.

debited 4 tooo $ illiminakd

was
by ,
which
the invoice
-

so TOTAL ACC .
PAY .

← also changed
Acc . PAY Debited b
.

ash credited b