Accounting Journal

Company Name (Sub)totals: 33,060.56 33,060.56 1,310.00 1,310.00 34,370.56 34,370.56 5,217.95 17,398.35 28,952.61 16,772.21
Account Account P&L / Trial Balance Adjusting Entries Adjusted Trial Balance Income Statement Balance Sheet
Code Balance Sheet Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
2000 Sales - A P&L 100.00 12,000.00 100.00 12,000.00 - 11,900.00 - -
2020 Sales - B P&L 3,212.20 1,000.00 - 4,212.20 - 4,212.20 - -
2030 Sales - C P&L 645.75 100.00 100.00 645.75 - 545.75 - -
2040 Sales - D P&L 35.40 100.00 - 135.40 - 135.40 - -
2050 Sales - E P&L 605.00 - 605.00 - 605.00 - -
2100 Discounts allowed P&L 100.00 100.00 - 100.00 - - -
2200 Materials P&L 200.00 200.00 - 200.00 - - -
2210 Import duty P&L 300.00 300.00 - 300.00 - - -
2220 Sub Contract P&L - - - - - -
2240 Packaging P&L - - - - - -
2250 Discounts taken P&L - - - - - -
2290 Other Direct Costs P&L - - - - - -
2300 Research and development P&L - - - - - -
2400 Sales commissions P&L - - - - - -
2410 Sales promotion P&L - - - - - -
2420 Advertising P&L 1,000.00 1,000.00 - 1,000.00 - - -
2430 Gifts & samples P&L - - - - - -
2440 Marketing expenses P&L - - - - - -
2500 Staff Wages P&L - - - - - -
2510 Contract labor P&L - - - - - -
2520 Payroll expenses P&L - - - - - -
2530 Payroll benefits P&L - - - - - -
2540 Payroll taxes P&L - - - - - -
2570 Pensions P&L - - - - - -
2580 Recruitment expenses P&L - - - - - -
2590 Other personnel expenses P&L - - - - - -
2600 Rent P&L - - - - - -
2610 Cleaning and refuse P&L - - - - - -
2620 Light, heat and water P&L - - - - - -
2640 Property taxes P&L - - - - - -
2650 Property insurances P&L - - - - - -
2660 Property repairs P&L - - - - - -
2700 Fuel and petrol P&L 2,354.50 2,354.50 - 2,354.50 - - -
2710 Motor repairs and servicing P&L - - - - - -
2720 Motor road tax and insurance P&L - - - - - -
2730 Other motor expenses P&L - - - - - -
2760 Travelling P&L - - - - - -
2770 Car rental P&L - - - - - -
2780 Hotels P&L - - - - - -
2790 Entertainment P&L - - - - - -
2800 Subsistence P&L - - - - - -
2810 Printing and stationery P&L - - - - - -
2820 Post and carriage P&L - - - - - -
2830 Telephone P&L - - - - - -
2840 Internet P&L - - - - - -
2850 Software P&L - - - - - -
2860 Legal and professional P&L - - - - - -
2870 Audit and accountancy P&L - - - - - -
2920 Repairs and renewals P&L - - - - - -
2960 Bad debt expense P&L - - - - - -
2970 Donations P&L - - - - - -
2980 Subscriptions P&L - - - - - -
2990 Clothing costs P&L - - - - - -
3000 Training P&L - - - - - -
3010 Business Insurances P&L - - - - - -
3020 Refreshments P&L - - - - - -
3030 Suspense account P&L - - - - - -
3040 Mispostings account P&L - - - - - -
3080 Other general expense P&L - - - - - -
3200 Interest expense P&L - - - - - -
3210 Bank fees P&L - - - - - -
3220 Finance charges P&L - - - - - -
3100 Property depreciation P&L - - - - - -
3110 Plant depreciation P&L - - - - - -
3120 Equipment depreciation P&L 263.45 263.45 - 263.45 - - -
3130 Motor depreciation P&L 1,000.00 1,000.00 - 1,000.00 - - -
3140 Goodwill depreciation P&L - - - - - -
3150 Intellectal property amortization P&L - - - - - -
3300 Gain on sale of assets P&L - - - - - -
3310 Interest income P&L - - - - - -
3320 Insurance claims P&L - - - - - -
3330 Rent income P&L - - - - - -
3400 Income tax expense P&L - - - - - -
3090 Other Expenses 1 P&L - - - - - -
3091 Other Expenses 2 P&L - - - - - -
3092 Other Expenses 3 P&L - - - - - -
3093 Other Expenses 4 P&L - - - - - -
3094 Other Expenses 5 P&L - - - - - -
3095 Other Expenses 6 P&L - - - - - -
3096 Other Expenses 7 P&L - - - - - -
3097 Other Expenses 8 P&L - - - - - -
3098 Other Expenses 9 P&L - - - - - -
100 Bank checking account Balance Sheet 2,000.00 2,000.00 - - - 2,000.00 -
110 Bank savings account Balance Sheet 10,000.00 10,000.00 - - - 10,000.00 -
120 Online savings account Balance Sheet - - - - - -
130 Petty cash account Balance Sheet 53.54 53.54 - - - 53.54 -
140 Paypal account Balance Sheet - - - - - -
200 Short term marketable securities Balance Sheet - - - - - -
300 Accounts receivable Balance Sheet 1,234.87 1,210.00 2,444.87 - - - 2,444.87 -
310 Allowance for doubtful debts account Balance Sheet - - - - - -
400 Raw materials Balance Sheet - - - - - -
410 Work in progress Balance Sheet - - - - - -
420 Finished goods Balance Sheet - - - - - -
500 Other receivables Balance Sheet - - - - - -
510 Prepaid expenses Balance Sheet - - - - - -
520 Unbilled revenue Balance Sheet - - - - - -
600 Long term marketable securities Balance Sheet - - - - - -
700 Property Balance Sheet - - - - - -
710 Property depreciation Balance Sheet - - - - - -
720 Plant Balance Sheet - - - - - -
730 Plant depreciation Balance Sheet - - - - - -
740 Equipment Balance Sheet 2,454.20 2,454.20 - - - 2,454.20 -
750 Equipment depreciation Balance Sheet 463.45 - 463.45 - - - 463.45
760 Motor Balance Sheet 12,000.00 12,000.00 - - - 12,000.00 -
770 Motor depreciation Balance Sheet 2,000.00 - 2,000.00 - - - 2,000.00
800 Goodwill Balance Sheet - - - - - -
810 Goodwill depreciation Balance Sheet - - - - - -
820 Intellectual property Balance Sheet - - - - - -
830 Intellectual property amortization Balance Sheet - - - - - -
900 Notes payable Balance Sheet - - - - - -
1000 Accounts payable Balance Sheet 1,210.00 - 1,210.00 - - - 1,210.00
1100 Payroll payable Balance Sheet - - - - - -
1110 Interest payable Balance Sheet - - - - - -
1120 Accrued expenses Balance Sheet - - - - - -
1130 Unearned revenue Balance Sheet - - - - - -
1140 Sales tax payable Balance Sheet 210.00 - 210.00 - - - 210.00
1150 Purchase tax payable Balance Sheet - - - - - -
1155 VAT paid/received Balance Sheet - - - - - -
1160 Payroll tax payable Balance Sheet - - - - - -
1170 Income tax payable Balance Sheet - - - - - -
1180 Transfers between A/C's Balance Sheet - - - - - -
1200 Mortgage loan Balance Sheet - - - - - -
1210 Bonds payable Balance Sheet - - - - - -
1220 Long term loans Balance Sheet - - - - - -
1300 Common stock/Capital Balance Sheet 5,000.00 - 5,000.00 - - - 5,000.00
1310 Owners contributions Balance Sheet - - - - - -
1320 Owners draw Balance Sheet - - - - - -
1400 Retained earnings Balance Sheet 7,888.76 - 7,888.76 - - - 7,888.76
1410 Other reserves Balance Sheet - - - - - -
1420 Current year P/L Balance Sheet - - - - - -
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