Harjit's Hair Salon

Worksheet
For the month of September 2015
Acc. Trial Balance Adjustments Income Statement Balance Sheet You don't have to type in a
Accounts No. DR CR DR CR DR CR DR CR single number when
completing this worksheet. Let
Excel transfer the amounts to
Bank 100 30,000 30,000 the correct column so you don't
Accounts Receivable 105 10,000 have to worry about typos
Supplies 115 12,000 messing up the balance.
Equipment 135 50,000 To copy a number from on cell
Furniture 140 60,000 to another :
Accounts Payable 200 20,000
1. click in the destination cell
HST Payable 205 6,000 2. hit " = " sign
HST Recoverable 206 2,000 3. click in the cell you want to
copy (it will become alive)
Loan Payable 210 25,000 4. hit "Enter" key -- the
Mortgage Payable 215 70,000 number will now be in the
Harjit Virk, Capital 300 25,000 destination cell
Harjit Virk, Drawings 305 10,000 The Bank amount is done for
Haircuting 400 25,000 you. Click in cell P9 to see the
Special hair services 405 15,000 function.
Advertising Expense 600 2,500 Don't forget to use the fill
Automobile Expense 605 500 handle to replicate functions.
Maintenance Expense 610 100
Miscellaneous Expense 615 100 Use a simple function to
Salaries and Wages Expense 620 1,800 calculate the Net Income.
Supplies Expense 625 5,000
Utilities Expense 630 2,000

All shaded areas require a

calculation.