Chart of Accounts

Cash
Accounts Receivable
Supplies
Equipment
Accumulated Depreciation - Equipment
Accounts Payable
Unearned Service Revenue
Salaries and Wages Payable
Owner's Capital
Revenue
Salaries and Wages Expense
Supplies Expense
Rent Expense
Depreciation Expense
 General Journal
Date Description Ref. Dr. Cr.
Nov 8 Salaries and Wages Payable J1 700
Nov 8 Salaries and Wages Expense J1 1000
Nov 8 Cash J1 1700

Nov 10 Cash J1 3620

Nov 10 Accounts Receivable J1 3620

Nov 12 Cash J1 3100

Nov 12 Revenue J1 3100

Nov 15 Equipment J1 2000

Nov 15 Accounts Payable J1 2000

Nov 17 Supplies J1 700

Nov 17 Accounts Payable J1 700

Nov 20 Accounts Payable J1 2700

Nov 20 Cash J1 2700

Nov 22 Rent Expense J1 400

Nov 22 Cash J1 400

Nov 25 Salaries and Wages Expense J1 1700

Nov 25 Cash J1 1700

Nov 28 Accounts Receivable J1 2200

Nov 28 Revenue J1 2200

Nov 29 Cash J1 600

Nov 29 Unearned Service Revenue J1 600
Adjusting Entries
Nov 30 Supplies Expense J2 1100
Nov 30 Supplies J2 1100

Nov 30 Salaries and Wages Expense J2 350

Nov 30 Salaries and Wages Payable J2 350

Nov 30 Depreciation Expense J2 200

Nov 30 Accumulated Depreciation - Equipment
J2 200

Nov 30 Unearned Service Revenue J2 1220

Nov 30 Revenue J2 1220
 Cash Accounts Receivable Supplies
Date Explanation Ref. Dr. Cr. Balance Date Explanation Ref. Dr. Cr. Balance Date Explanation Ref. Dr. Cr. Balance
Nov 1 Beg. Balance 2400 2400 Nov 1 Beg. Balance 4250 4250 Nov 1 Beg. Balance 1800 1800
Nov 8 J1 1700 700 Nov 10 3620 630 Nov 17 J1 700 2500 Total Assets 19250
Nov 10 J1 3620 4320 Nov 28 2200 2830 Nov 30 Adj. J2 1100 1400 Net Income 1770
Nov 12 J1 3100 7420 Ending Capital 15720
Nov 20 J1 2700 4720
Nov 22 J1 400 4320
Nov 25 J1 1700 2620
Nov 29 J1 600 3220

Equipment Accumulated Depreciation - Equipment Accounts Payable

Date Explanation Ref. Dr. Cr. Balance Date Explanation Ref. Dr. Cr. Balance Date Explanation Ref. Dr. Cr. Balance
Nov 1 Beg. Balance 12000 12000 Nov 1 Beg. Balance 2000 2000 Nov 1 Beg. Balance 2600 2600
Nov 15 J1 2000 14000 Nov 30. Adj. J2 200 2200 Nov 15 J1 2000 4600
Nov 17 J1 700 5300
Nov 20 J1 2700 2600

Unearned Service Revenue Salaries and Wages Payable Owner's Capital

Date Explanation Ref. Dr. Cr. Balance Date Explanation Ref. Dr. Cr. Balance Date Explanation Ref. Dr. Cr. Balance
Nov 1 Beg. Balance 1200 1200 Nov 1 Beg. Balance 700 700 Nov 1 Beg. Balance 13950 13950
Nov 29 600 1800 Nov 8 J1 700 0
Nov 30. Adj. J2 1220 580 Nov 30 Adj. J2 350 350

Revenue Salaries and Wages Expense Rent Expense

Date Explanation Ref. Dr. Cr. Balance Date Explanation Ref. Dr. Cr. Balance Date Explanation Ref. Dr. Cr. Balance
Nov 12 J1 3100 3100 Nov 8 J1 1000 1000 Nov 22 J1 400 400
Nov 28 J1 2200 5300 Nov 25 J1 1700 2700
Nov 30. Adj. J2 1220 6520 Nov 30 Adj J2 350 3050

Supplies Expense Depreciation Expense

Date Explanation Ref. Dr. Cr. Balance Date Explanation Ref. Dr. Cr. Balance
Nov 30 Adj. J2 1100 1100 Nov 30. Adj. J2 200 200
 Hamm Equipment Repair
Trial Balance
November 30, 2017
Unadjusted Adjusted
Dr. Cr. Dr. Cr.
Cash 3,220 3,220
Accounts Receivable 2,830 2,830
Supplies 2,500 1,400
Equipment 14,000 14,000
Accumulated Depreciation - Equipment 2,000 2,200
Accounts Payable 2,600 2,600
Unearned Service Revenue 1,800 580
Salaries and Wages Payable 0 350
Owner's Capital 13,950 13,950
Revenue 5,300 6,520
Salaries and Wages Expense 2,700 3,050
Supplies Expense 0 1,100
Rent Expense 400 400
Depreciation Expense 0 200
25,650 25,650 26,200 26,200
 Hamm Equipment Repair
Worksheet
November 30, 2017
Unadjusted Trial Adjustments Adjusted Trial Balance Income Statement Balance Sheet
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
Cash 3,220 3,220
Accounts Receivable 2,830 2,830
Supplies 2,500 1,400
Equipment 14,000 14,000
Accumulated Depreciation - Equipment 2,000 2,200
Accounts Payable 2,600 2,600
Unearned Service Revenue 1,800 580
Salaries and Wages Payable 0 350
Owner's Capital 13,950 13,950
Revenue 5,300 6,520
Salaries and Wages Expense 2,700 3,050
Supplies Expense 0 1,100
Rent Expense 400 400
Depreciation Expense 0 200
25,650 25,650 26,200 26,200 0 0 0 0