KAI EDO COMPANY

GENERAL JOURNAL
30-Apr
DATE DESCRIPTION REF DEBIT
April 2 Kai's Capital ¥ 30,000.00
Cash
Equipment ¥ 14,000.00
Cash
3 Supplies ¥ 700.00
Account payable
7 Rent expense ¥ 600.00
Cash
11 Account receivable ¥ 1,100.00
Service revenue
12 Cash ¥ 3,200.00
Unearned service revenue
17 Cash ¥ 2,300.00
Service revenue
21 Insurance expense ¥ 110.00
Cash
30 Salary expense ¥ 1,160.00
Cash
30 Supplies expense ¥ 120.00
Cash
30 Equipment ¥ 5,100.00
Kai's Capital
¥ 58,390.00
 KREDIT

¥ 30,000.00

¥ 14,000.00

¥ 700.00

¥ 600.00

¥ 1,100.00

¥ 3,200.00

¥ 2,300.00

¥ 110.00

¥ 1,160.00

¥ 120.00

¥ 5,100.00
¥ 58,390.00
 SCARLATTI CORPORATION
Debit Credit
Cash Rp 5,992.00
Accounts receivable Rp 4,970.00
Supplies on hand Rp 2,967.00
Furniture and equipment Rp 8,000.00
Accounts payable Rp 7,044.00
Share capital - ordinary Rp 8,000.00
Retained earnings Rp 2,000.00
Service revenue Rp 7,305.00
Office expense Rp 2,420.00
Rp 24,349.00 Rp 24,349.00
 CHOPIN RENTAL AGENCY
ADJUSTMENT ENTRIES
Mar-31
DATE DESCRIPTION REF DEBIT
March 31 Equipment expense € 750.00
Accumulated depreciation equipment
31 Rent expense € 2,100.00
Unearned rent
31 Interest expense € 500.00
Interest payable
31 Supplies expense € 2,150.00
Supplies
31 Insurance expense € 900.00
Prepaid insurance
€ 6,400.00
 KREDIT

€ 750.00

€ 2,100.00

€ 500.00

€ 2,150.00

€ 900.00
€ 6,400.00
 STEPHEN DENTAL
ADJUSTMENT ENTRIES
JANUARY 31, 2019
DATE DESCRIPTION REF DEBIT
January 31 Utility expenses € 520.00
Utility payable
31 Equipment expense € 400.00
Accumulated depreciation equipment
31 Interest expense € 500.00
Interest payable
31 Insurance expense € 1,250.00
Prepaid insurance
31 Supplies expense € 1,200.00
Supplies
 KREDIT

€ 520.00

€ 400.00

€ 1,250.00

€ 1,200.00
 UHURA RESORT
ADJUSTMENT ENTRIES
AUGUST 31, 2015
DATE Insurance expense REF DEBIT
January 31 Insurance expense € 1,125.00
Prepaid insurance
31 Supplies expense € 1,950.00
Supplies
31 Depreciation expense € 1,080.00
Accumulated depreciation - Buildings
31 Depreciation expense € 360.00
Accumulated depreciation - Equipment
31 Unearned rent revenue € 800.00
Rent revenue
31 Salaries and wages expense € 375.00
Saalries and wages payable
31 Accounts receivable € 800.00
Rent revenue
31 Interest expense € 1,000.00
Interest payable
€ 7,490.00

UHURA RESORT
ADJUSTED TRIAL BALANCE
AUGUST 31, 2019
ACCOUNT REF DEBIT
Cash € 19,600.00
Accounts receivable € 800.00
Prepaid insurance € 3,375.00
Supplies € 650.00
Land € 20,000.00
Buildings € 120,000.00
Equipment € 16,000.00
Accumulated depr. - Buildings
Accumulated depr. - Equipment
Accounts payable
Unearned rent revenue
Salaries and wages payable
Interest payable
Mortgage payable
Share capital - ordinary
Retained earnings
Dividend € 5,000.00
Rent revenue
Salaries and wages expense € 45,175.00
Utilities expense € 9,200.00
Maintenance and repairs expense € 3,600.00
Insurance expense € 1,125.00
Supplies expense € 1,950.00
Depreciation expense - buildings € 1,080.00
Depreciation expense - equipment € 360.00
Interest expense € 1,000.00
€ 248,915.00
 KREDIT
4.500 x 3/12 = 1.125
€ 1,125.00
2.600-650= 1.950
€ 1,950.00
120.000-12.000 = 108.000 x 4% = 4.320/year
€ 1,080.00 4.320 x 3/12 = 1.080
16.000-1.600 = 14.400 x 10% = 1.440/year
€ 360.00 1.440 x 3/12 = 360

€ 800.00

€ 375.00

€ 800.00
(50.000 x 8%) x 3/12 = 1.000
€ 1,000.00
€ 7,490.00

KREDIT

€ 1,080.00
€ 360.00
€ 4,500.00
€ 800.00
€ 375.00
€ 1,000.00
€ 50,000.00
€ 100,000.00
€ -

€ 90,800.00
€ 248,915.00
 CAVAMANLIS CO.
INCOME STATEMENT
DECEMBER 31, 2019
Reevenues
Service revenue $ 12,590.00
Expenses
Salaries expense $ 6,840.00
Rent expense $ 2,760.00
Depreciation expense $ 145.00
Interest expense $ 83.00
$ 9,828.00
Net income $ 2,762.00

CAVAMANLIS CO.
STATEMENT OF RETAINED EARNINGS
DECEMBER 31, 2019
Retained earnings December 1 $ 11,310.00
Add; Net income $ 2,762.00
Less; Dividends $ -3,000.00
Retained earnings December 31 $ 11,072.00
ALISTAIR CO
CLOSING ENTRIES
DECEMBER 31, 2019
 CASH EQUIPMENT
Rp 20,000.00 Rp 680.00 Rp 17,280.00
Rp 1,690.00 Rp 942.00
Rp 980.00 Rp 430.00 OWNER'S CAPITAL
Rp 3,600.00 Rp 3,000.00
Rp 3,000.00
Rp 1,800.00
Rp 85.00

Rp 22,670.00 Rp 10,537.00 ACCOUNTS PAYABLE

Rp 12,133.00 Rp 3,600.00

ACCOUNTS RECEIVABLE
Rp 5,820.00 980
Rp 2,110.00 SERVICE REVENUE
Rp 9,620.00
Rp 6,950.00

RENT EXPENSE
Rp 680.00 Rp 680.00 Rp 9,620.00

SUPPLIES ACCUM. DEPR. - EQUIPMENT

Rp 942.00 Rp 330.00

Rp 612.00 INCOME SUMMARY

Rp 680.00
OFFICE EXPENSE Rp 515.00
Rp 430.00 Rp 515.00 Rp 1,800.00
Rp 85.00 Rp 330.00
Rp 288.00
Rp 515.00 Rp 515.00 Rp 6,007.00

SALARIES & WAGES PAYABLE Rp 9,620.00

Rp 1,800.00 Rp 1,800.00

SUPPLIES EXPENSE
Rp 330.00 Rp 330.00

DEPRECIATIO EXPENSE
Rp 288.00 Rp 288.00

YASUNARI KAWABATA, D.D.S

TRIAL BALANCE
SEPTEMBER 30
 ACCOUNTS DEBIT
Cash $ 12,133.00
Accounts receivable $ 6,950.00
Supplies $ 612.00
Equipment $ 17,280.00
Accum. Depr. - Equipment
Accounts payable
Owner's capital
Service revenue
Rent expense $ 680.00
Office Expense $ 515.00
Salaries and wages expense $ 1,800.00
Supplies expense $ 330.00
Depreciation expnese $ 288.00
$ 40,588.00

YASUNARI KAWABATA, D.D.S

INCOME STATEMENT
FOR THE MONTH OF SEPTEMBER
Service revenue
Expenses:
Salaries and wages expense $ 1,800.00
Rent expense $ 680.00
Supplies expense $ 330.00
Depreciation expense $ 288.00
Office expense $ 515.00
Total expense
Net Income

YASUNARI KAWABATA, D.D.S

STATEMENT OF OWNER'S EQUITY
FOR THE MONTH OF SEPTEMBER
Owner's capital Sept 1
Add; net income

Less; withdrawals
Owner's capital Sept 30

YASUNARI KAWABATA, D.D.S

BALANCE SHEET
AS OF SEPTMBER 30
ASSETS LIABILITIES
Cash $ 12,133.00 Accounts payable
Accounts receivable $ 6,950.00
Supplies $ 612.00 OWNER'S EQUITY
Equipment $ 17,280.00 Owner's capital
Accum. Depreciation Equi $ -288.00
Total assets $ 36,687.00 Total Liabilities & Owner's Equi

YASUNARI KAWABATA, D.D.S

POST CLOSING TRIAL BALANCE
AS OF SEPTMBER 30
ACCOUNTS DEBIT
Cash $ 12,133.00
Accounts receivable $ 6,950.00
Supplies $ 612.00
Equipment $ 17,280.00
Accum. Depr. Equipment
Accounts payable
Owner's capital
$ 36,975.00
 EQUIPMENT

OWNER'S CAPITAL
Rp 20,000.00
Rp 6,007.00

Rp 23,007.00

ACCOUNTS PAYABLE
Rp 17,280.00

Rp 13,680.00

SERVICE REVENUE
Rp 1,690.00
Rp 5,820.00
Rp 2,110.00

Rp 9,620.00

UM. DEPR. - EQUIPMENT

Rp 288.00

INCOME SUMMARY
Rp 9,620.00

Rp 9,620.00
 KREDIT

$ 288.00
$ 13,680.00
$ 17,000.00
$ 9,620.00

$ 40,588.00

$ 9,620.00

$ 3,613.00
$ 6,007.00

$ 20,000.00
$ 6,007.00
$ 26,007.00
$ 3,000.00
$ 23,007.00

$ 13,680.00
$ 23,007.00

$ 36,687.00

KREDIT

$ 288.00
$ 13,680.00
$ 23,007.00
$ 36,975.00