Christian Del Moral Bracero National University

ACCO 1000 Profa. Wanda Del Valle Correa

TAREA 6.2 CIERRE DEL

CICLO Y ESTADO DE
SITUACIÓN CLASIFICADO
PR 4-5 A Ciclo Completo de Contabilidad
1. Journal Post
Date Description Ref. Debit Credit
2019
Julio 1 Cash 11 19,000
Accounts Receivable 12 22,300
Supplies 14 3,800
Office Equipment 18 8,900
Jolene Upton, Capital 31 54,000
1 Prepaid Rent 15 6,000
Cash 11 6,000
2 Prepaid 16 4,500
Insurance
Cash 11 4,500
4 Cash 11 8,000
Unearned Fees 23 8,000
5 Office 18 5,100
Equipment
Accounts Payable 21 5,100
6 Cash 11 12,750
Accounts Receivable 12 12,750
10 Miscellaneous 59 500
Expense
Cash 11 500
12 Accounts 21 3,000
Payable
Cash 11 3,000
12 Accounts 12 14,200
Receivable
Fees Earned 41 14,200
14 Salary Expense 51 1,500
Cash 11 1,500