NAME:__________________________________________Score:_____________

General Journal
PAGE___________
Date
Description Folio Debit Credit
NAME:__________________________________________Score:_____________
General Journal
PAGE___________
Date
Description Folio Debit Credit

CLOSING ENTRIES
Account Title: Cash Account No:____ 100

DATE PARTICULAR POST. BALANCE

2020 REF. DEBIT CREDIT DEBIT CREDIT

Account Title: Accounts Receivable Account No:____ 110

DATE PARTICULAR POST. BALANCE

2020 REF. DEBIT CREDIT DEBIT CREDIT
Account Title: Shop Supplies Account No:____ 120

DATE PARTICULAR POST. BALANCE

2020 REF. DEBIT CREDIT DEBIT CREDIT

Account Title: Shop Machinery Account No:____ 200

DATE PARTICULAR POST. BALANCE

2020 REF. DEBIT CREDIT DEBIT CREDIT

Account Title: Accounts Payable Account No:____ 300

DATE PARTICULAR POST. BALANCE

2020 REF. DEBIT CREDIT DEBIT CREDIT

Account Title: Notes Payable Account No:____ 310

DATE PARTICULAR POST. BALANCE

2020 REF. DEBIT CREDIT DEBIT CREDIT
Account Title: S. Suarez, Capital Account No:____ 400

DATE PARTICULAR POST. BALANCE

2020 REF. DEBIT CREDIT DEBIT CREDIT

Account Title: S. Suarez, Drawings Account No:____ 410

DATE PARTICULAR POST. BALANCE

2020 REF. DEBIT CREDIT DEBIT CREDIT

Account Title: Income and Expense Summary Account No:____ 700

DATE PARTICULAR POST. BALANCE

2020 REF. DEBIT CREDIT DEBIT CREDIT

Account Title: Service Income Account No:____ 500

DATE PARTICULAR POST. BALANCE

2020 REF. DEBIT CREDIT DEBIT CREDIT
Account Title: Salaries Expense Account No:____ 600

DATE PARTICULAR POST. BALANCE

2020 REF. DEBIT CREDIT DEBIT CREDIT

Account Title: Delivery Expense Account No:____ 610

DATE PARTICULAR POST. BALANCE

2020 REF. DEBIT CREDIT DEBIT CREDIT

Account Title: Shop Supplies Expense Account No:____ 620

DATE PARTICULAR POST. BALANCE

2020 REF. DEBIT CREDIT DEBIT CREDIT

Account Title: Rent Expense Account No:____ 630

DATE PARTICULAR POST. BALANCE

2020 REF. DEBIT CREDIT DEBIT CREDIT

Account Title: Utilities Expense Account No:____ 640

DATE PARTICULAR POST. BALANCE

2020 REF. DEBIT CREDIT DEBIT CREDIT
Account Title:

DATE POST.
PARTICULAR REF. DEBIT CREDIT

Account Title:

DATE POST.
PARTICULAR REF. DEBIT CREDIT

Account Title:

DATE POST.
PARTICULAR REF. DEBIT CREDIT

Account Title:

DATE POST.
PARTICULAR REF. DEBIT CREDIT
Account No:_____________

BALANCE
DEBIT CREDIT

Account No:_____________

BALANCE
DEBIT CREDIT

Account No:_____________

BALANCE
DEBIT CREDIT

Account No:_____________

BALANCE
DEBIT CREDIT
 Double S Furniture Shop
Trial Balance
June 30, 2020

Account Titles Folio Debit (DR) Credit (CR)

Cash 100
Accounts Receivables 110
Shop Supplies 120
Shop Machinery 200
Accounts Payable 300
Notes Payable 310
S. Suarez, Capital 400
S. Suarez, Drawings 410
Service Income 500
Salaries Expense 600
Delivery Expense 610
Shop Supplies Expense 620
Rent Expense 630
Utilities Expense 640

Total P P

Double S Furniture Shop

Statement of Comprehensive Income
For the month ended June 30, 2020

Service Income P
Less: Operating Expenses
Salaries Expense P
Delivery Expense
Rent Expense
Utilities Expense

Profit for the month P

Double S Furniture Shop
Statement of Changes in Owner's Equity
For the month ended June 30, 2020

S. Suarez, Capital, Beginning P

Add: Profit
Total P
Less: S. Suarez, Drawing
S. Suarez, Capital, End P
 Report Form
Double S Furniture Shop
Statement of Changes in Owner's Equity
For the month ended June 30, 2020

ASSETS
Current Assets:
Cash P
Accounts Receivables
Shop Supplies
Total Current Assets P

Non-Current Assets
Property and Equipment
Shop Machinery P

Total Assets P

LIABILITIES
Current Liabilities P
Non-Current Liabilities
Notes Payable P
Total Liabilities P
OWNER'S EQUITY
S. Suarez, Capital P

Total Liabilities & Owner's Equity P

Double S Furniture Shop

Post-Closing Trial Balance
June 30, 2020

Account Titles Folio Debit (DR) Credit (CR)

Cash 100
Accounts Receivables 110
Shop Supplies 120
Shop Machinery 200
Accounts Payable 300
Notes Payable 310
S. Suarez, Capital 400
Total P P