Date Particulars P.R.

Debit Credit

1 Nov 12 Bank 101 $ 900.00

2 Koebel, Capital 301 $ 900.00
3
4 18 Advertising Expense 501 $ 325.00
5 Bank 101 $ 325.00
6
7 20 Supplies 110 $ 198.00
8 Bank 101 $ 198.00
9
10 25 Equipment 115 $ 550.00
11 Koebel, Capital 301 $ 550.00
12
13 26 A/R 105 $ 300.00
14 Service Revenue 401 $ 300.00
15
16 27 Phone Expense 505 $ 98.00
17 A/P 201 $ 98.00
18
19 29 Bank 101 $ 3,000.00
20 Note Payable 210 $ 3,000.00
21
22 Dec 2 Bank 101 $ 250.00
23 Service Revenue 401 $ 250.00
24

524326359.xlsx Created by Jeff Boulton

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LEDGER
BANK, 101 A/R, 105

N12 $ 900.00 $ 325.00 N18 N26 $ 300.00 $ 300.00 D26 N20

N29 $ 3,000.00 $ 198.00 N20 D17 $ 500.00

D2 $ 250.00 $ 1,000.00 D3 $ 800.00 $ 300.00

D9 $ 125.00 $ 98.00 D13 $ 500.00

D16 $ 300.00

$ 4,575.00 $ 1,621.00
$ 2,954.00

EQUIPMENT, 115 A/P, 201

N25 $ 550.00 D13 $ 98.00 $ 98.00 N27

D3 $ 1,000.00 $ 76.00 D30

$ 1,550.00 $ 98.00 $ 174.00
$ 76.00

NOTE PAYABLE, 210 KOEBEL, CAPITAL, 301

$ 3,000.00 N29 $ 900.00 N12

$ 550.00 N25
$ 1,450.00
 ADVERTISING EXPENSE, 501 PHONE EXPENSE, 505

N18 $ 325.00 N27 $ 98.00

D30 $ 76.00

$ 174.00

NAME NAME
 SUPPLIES. 110

$ 198.00

UNEARNED REVENUE, 205

$ 125.00 D9

SERVICE REVENUE, 401

$ 300.00 N26

$ 250.00 D2
$ 500.00 D17
$ 1,050.00
NAME

NAME
 Cookie Creations
Trial Balance
December 31, 2013

Accounts Debits Credits

BANK, 101 $ 2,954.00

A/R, 105 $ 500.00
SUPPLIES. 110 $ 198.00
EQUIPMENT, 115 $ 1,550.00
A/P, 201 $ 76.00
UNEARNED REVENUE, 205 $ 125.00

NOTE PAYABLE, 210 $ 3,000.00

KOEBEL, CAPITAL, 301 $ 1,450.00
SERVICE REVENUE, 401 $ 1,050.00
ADVERTISING EXPENSE, 501 $ 325.00
PHONE EXPENSE, 505 $ 174.00
Totals $ 5,701.00 $ 5,701.00

524326359.xlsx Created by Jeff Boulton

05/17/2021 For more great resources, check out www.JeffBoulton.ca