ACC..

NO ACCOUNT TITLE DEBIT CREDIT

1 CASH 38100
2 MARIACAPITAL 40000
3 RENT 1000
4 SUPPLIES 4000
5 ACCOUNT PAYABLE 2400
6 SERVICES 7200
7 A.RECEIVEDABLE 5100
8 UNEARN 1000
9 SALARIES 2400
TOTAL 50600 50600
 CASH ACCOUN ACC .01

DATE DETAILS REF DEBIT CREDIT

APR.01 MARIA CAPITAL 40000
APR.02 RENT (EXPENSE) 1000
APR.11 UNEARN( REVENUE) 1000
APR.20 SERVICES 2100
APR.30 SALARIES 2400
APR.30 ACCOUNT PAYABLE 1600

RENT ACC .03

DATE DETAILS REF DEBIT CREDIT

2-Apr CASH 1000
 MARIA CPITAL ACC .02

BALANCE DATE DETAILS REF DEBIT CREDIT BALANCE

40000 APR.01 CASH 40000
39000
40000
42100
39700
38100

SUPPLIES ACC .04

BALANCE DATE DETAILS REF DEBIT CREDIT BALANCE

APR. 03 ACCOUNT PAYABLE 4000 4000
 ACCOUNTPAYABLE ACC.05

DATE DETAILS REF DEBIT CREDIT BALANCE DATE

APR. 03 SUPPLIES 4000 4000 APR.10
APR.30 CASH 1600 2400 APR.10

ACCOUNT RECEIVEDABLE ACC .06

DATE DETAILS REF DEBIT CREDIT BALANCE DATE

APR.10 SERIVICCES 5100 5100 APR.11
 SERVICES ACC .07

DETAILS REF DEBIT CREDIT BALANCE DATE DETAILS

ACCOUNT RECEIVEDABLE 5100 5100 CASH
CASH 2100 7200

UNEARN REVENUE ACC .08

DETAILS REF DEBIT CREDIT BALANCE DATE DETAILS

CASH 1000
SALARIES ACC .09

REF DEBIT CREDIT BALANCE

2400 2400

REF DEBIT CREDIT BALANCE