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Asset Liabilities Equity A

Cash AP Retained Earnings 1 Cash (I)


AR Note payable Share capital 2 Cash (D)
Supplies Revenue 3 Equipment (I)
Equip Expense 4 Cash (I)
Insurance Dividend 5 Cash (I)
6 AR(I)
Asset á Liability á Equity á 7 Cash (D)
> DERBIT > CREDIT > CREDIT
Expense
Dividend 1) Cash
DR viet truoc Share capital
CR viet sau 2) Rent expense
Cash
3) Office equipment
AP
4) Cash
Unearned service revenue
5) Cash
Note payable
6) AR
Unearned service revenue
7) Salaries E
Ultilities E
Adv E
Cash
L E
Share (I)
Expense (I)
AP (I)
Unearned service revenue (I)
NP (I)
Unearned service revenue (I)
Expense (I) - Salaries E (I)/ Ultilities E (I)/ Adv E (I)

DR CR
10,000
10,000
800
800
3,000
3,000
1,500
1,500
700
700
2,000
2,000
500
300
100
900

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