NAME: _________________________________ School: __________________________________________

1. Journalizing: (Perpetual)

Date Post Debit Credit

Ref
 GJ-02

2. Postings.
CASH Account No. 110
Date Particulars Post Ref. Debit Credit Balance
Debit Credit
 ACCOUNTS REEIVABLE Account No. 120
Date Particulars Post Ref. Debit Credit Balance
Debit Credit

MERCHANDISE INVENTORY Account No. 130

Date Particulars Post Ref. Debit Credit Balance
Debit Credit

OFFICE SUPPLIES Account No. 140

Date Particulars Post Ref. Debit Credit Balance
Debit Credit

EQUIPMENT Account No. 150

Date Particulars Post Ref. Debit Credit Balance
Debit Credit

ACCOUNTS PAYABLE Account No. 210

Date Particulars Post Ref. Debit Credit Balance
Debit Credit

NOTES PAYABLE Account No. 220

Date Particulars Post Ref. Debit Credit Balance
Debit Credit

JEWEL DRAGON, CAPITAL Account No. 300

Date Particulars Post Ref. Debit Credit Balance
Debit Credit

JEWEL DRAGON, DRAWING Account No. 310

Date Particulars Post Ref. Debit Credit Balance
Debit Credit

SALES Account No. 410

Date Particulars Post Ref. Debit Credit Balance
Debit Credit
 SALES RETURNS & ALLOWANCES Account No. 415
Date Particulars Post Ref. Debit Credit Balance
Debit Credit

SALES DISCOUNT Account No. 420

Date Particulars Post Ref. Debit Credit Balance
Debit Credit

COST OF GOODS SOLD Account No. 510

Date Particulars Post Ref. Debit Credit Balance
Debit Credit

FREIGHT OUT Account No. 610

Date Particulars Post Ref. Debit Credit Balance
Debit Credit

ADVERTISING EXPENSE Account No. 620

Date Particulars Post Ref. Debit Credit Balance
Debit Credit

UTILITIES EXPENSE Account No. 630

Date Particulars Post Ref. Debit Credit Balance
Debit Credit

RENT EXPENSE Account No. 640

Date Particulars Post Ref. Debit Credit Balance
Debit Credit

SALARIES EXPENSE Account No. 650

Date Particulars Post Ref. Debit Credit Balance
Debit Credit

INCOME SUMMARY Account No. 660

Date Particulars Post Ref. Debit Credit Balance
Debit Credit

`
3. Trial Balance

J D. Enterprises
Trial Balance
November 30, 2017
Account Title Debit Credit

4. Financial Statements
STATEMENT OF PERFORMANCE
FOR THE MONTH ENDED NOVEMBER 30, 2017

J.D. Enterprises
STATEMENT OF OWNER’S EQUITY
FOR THE MONTH ENDED NOVEMBER 30, 2017
 J.D. Enterprises
STATEMENT OF FINANCIAL POSITION
AS OF NOVEMBER 30, 2017

ASSETS
Current Assets:

Non-Current Assets:

Total Assets
LIABILITIES & CAPITAL
Current Liabilities:

Non-current Liabilities:

Total Liabilities

J.D. Enterprises
STATEMENT OF CASH FLOWS
FOR THE MONTH ENDED DECEMBER 30, 2017
 GJ-03

5. Post-Closing Trial Balance

J.D. Enterprises
Post-Clsoing Trial Balance
November 30, 2017
Account Title Debit Credit
CASE 2

What is the CASE 2.1 CASE 2.2 CASE 2.3

ADJUSTING ENTRY DATE

ACCOUNT TITLE DEBITED

ACCOUNT TITLE CREDITED

AMOUNT