Name

General Journal
GENERAL JOURNAL

Date Account Titles and Explanation P. R. Debit Credit

2022
June a Cash 280,000.00
Sorima, Capital 280,000.00
Initial investment.

b Office Equipment 4,950.00

Cash 1,000.00
Account Payable 3,950.00
Bought equipment from Pitular Equip.

c Office Furniture 12,300.00

Cash 12,300.00
Bought waiting room chairs and table.

d Office Equipment 2,750.00

Account Payable 2,750.00
Bought office intercom from NE Office Supply.

e Utilities Expense 1,080.00

Cash 1,080.00
Paid telephone bill.

f Account Receivable 12,940.00

Professional Fees 12,940.00
For services rendered.

g Utilities Exepnse 1,850.00

Cash 1,850.00
Paid electric bill.

h Miscellaneous Expense 3,500.00

Cash 3,500.00
Paid the bill for Regional Dental Convention

i Cash 17,650.00
Professional Fees 17,650.00
For services rendered.
j Account Payable 1,000.00
Cash 1,000.00
Partial payment of account.

k Rent Expense 8,400.00

Cash 8,400.00
Paid rent.

l Salaries Expense 3,500.00

Cash 3,500.00
Paid salaries.

m Sorima, Withdrawal 8,500.00

Cash 8,500.00
For personal use.

n Cash 5,500.00
Account Receivable 5,500.00
Collected the account of the patients.
 Name
Part 1

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER

CASH

Part 2
GENERAL LEDGER
 Name
General Ledger

GENERAL LEDGER

Cash ACCOUNT NO. ____

Date Explanation P.R. DEBIT CREDIT BALANCE

Accounts Receivable ACCOUNT NO. ____

Date Explanation P.R. DEBIT CREDIT BALANCE

Inventory ACCOUNT NO. ____

Date Explanation P.R. DEBIT CREDIT BALANCE

Long-Term Notes Payable ACCOUNT NO. ____

Date Explanation P.R. DEBIT CREDIT BALANCE

Sales ACCOUNT NO. ____

Date Explanation P.R. DEBIT CREDIT BALANCE

Sales Discounts ACCOUNT NO. ____

Date Explanation P.R. DEBIT CREDIT BALANCE
 Name
Trial Balance

Trial Balance

Debit Credit

Totals

Schedule of Accounts Receivable

Analysis:
 Name
Worksheet
Company Name
Work Sheet
For Month Ended Date, Year
Balance Sheet &
Unadjusted Adjusted Statement of
Trial Balance Adjustments Trial Balance Income Statement Owner's Equity
Account Titles Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr.
 Name
Income Statement

Company Name
Income Statement
For Month Ended Date, Year
 Name
Balance Sheet

Company Name
Statement of Changes in Owner's Equity
For Month Ended Date, Year

Company Name
Balance Sheet
Date, Year
 Name
Post Closing Trial Balance

Company Name
Post-Closing Trial Balance
Date, Year
Debit Credit

Totals
Company Name
Schedule of Accounts Receivable
Date, Year

Company Name
Schedule of Accounts Payable
Date, Year
 Name
Memo

MEMORANDUM
TO:
FROM:
SUBJECT:
DATE:

436
436
 Name ______________________________________

JOB COST SHEET

Customer's Name __________Company Job No.

Direct Materials Direct Labor Overhead Costs Applied

Time
Requisition Ticket
Date Number Amount Date Number Amount Date Rate Amount

SUMMARY OF COSTS
Dir. Materials..
Dir. Labor……
Overhead……
Total Total Total Cost of
the Job………

JOB COST SHEET

Customer's Name __________Company Job No.

Direct Materials Direct Labor Overhead Costs Applied

Time
Requisition Ticket
Date Number Amount Date Number Amount Date Rate Amount

SUMMARY OF COSTS
Dir. Materials..
Dir. Labor……
Overhead……
Total Total Total Cost of
the Job……….

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Name ______________________________________

Date Purchases Cost of Goods Sold Inventory Balance

Units @ Cost per Unit = Total Units @ Cost per Unit = Total Units @ Cost per Unit = Total

©The McGraw-Hill Companies, Inc., 2005

17
Name _________________________________

______________________
Process Cost Summary
For Month Ended _____________

COSTS CHARGED TO DEPARTMENT

EQUIVALENT UNIT PROCESSING COSTS

Equivalent Units
Units of Direct Labor &
Product Materials Overhead

Continued on next page

©The McGraw-Hill Companies, Inc., 2005

18
Name ___________________________________

ASSIGNMENT OF COSTS TO OUTPUT OF DEPARTMENT

Equivalent Cost Total
Units per Unit Cost

©The McGraw-Hill Companies, Inc., 2005

19
Name ______________________________________

Double-Declining-Balance Depreciation:
Beginning-Year Depreciation Annual Year-End
Period Book Value Rate per Period Depreciation Book Value

©The McGraw-Hill Companies, Inc., 2005

20