P3-1A Masasi Company General Journal For the month of June 30, 2010

Date 2010 June 01 Accounts title and explanation Adjusting entries Supplies expenses Supplies (to record supplies used on the month) Utilities expenses 02 Utilities payable (to record utilities bill on account) Insurance expenses 03 Prepaid insurance (to record insurance expense on the month) Unearned service revenue 04 Service revenue (to record unearned service revenue have been earned) Salaries expenses Salaries payable (to record expense on the month) Depreciation expenses 06 Accumulated depreciation (to record office equipment depreciation on the month) Account receivable Service receivable (to record service revenue on the month) Ref: Debit Credit

631 126 732 244 722 130 209 400 726 212 711 158 112 400

1400 1400 150 150 250 250 2500 2500 2000 2000 250 250 1000 1000

05

07

Masasi Company Worksheet As on June 30, 2010

Accounts title Cash Accounts receivable Supplies Prepaid insurance Office equipment Accounts payable Unearned service revenue Capital Service revenue Salaries expense Rent expense Total Supplies expense Utilities expense Utilities payable Insurance expense Salaries payable Deprecation expense Accumulated deprecation Total Net income Total Trial balance Debit 7150 6000 2000 3000 15000 4500 4000 21750 7900 4000 1000 38150 38150 1400 150 150 250 2000 250 250 7550 7550 41550 250 250 41550 9050 2350 11400 11400 32500 11400 32500 250 2000 250 250 30150 2350 32500 1400 150 150 250 2000 1400 150 150 2000 2500 2500 1000 6000 1000 Credit Adjustments Debit 1000 1400 250 Credit Adjusted trial balance Debit Credit 7150 7000 600 2750 15000 4500 1500 21750 11400 6000 1000 11400 Income statement Debit Credit Balance sheet Debit 7150 7000 600 2750 15000 4500 1500 21750 Credit

P3-2A Neosho river resort General journal For the month of August 31, 2010
Date 2010, August 01 02 Accounts title and explanation Adjusting entries Insurance expense Prepaid insurance (to record insurance expense) Supplies expense Supplies (to record supplies are on hand) Depreciation expense-cottage Accumulated deprecationcottage (to record depreciation expense on the month) Depreciation expense-furniture Accumulated depreciationfurniture (to record depreciation expense on the month) Un earned rent revenue Rent revenue (to record unearned revenue have been earned) Salaries expense Salaries payable (to record salaries expense on account) Accounts receivable Rent revenue (to record rent revenue on the month) Interest expense Interest payable (to record interest expense on the month) reference Debit 1200 1200 2700 2700 1500 1500 Credit

03

600 600

04

4100 4100 400 400 1000 1000 600 600

05

06

07

08

Neosho river resort Worksheet As on August 31, 2010

Accounts title Trial balance Debit Cash Supplies Prepaid insurance Land Cottage Furniture Account payable Unearned rent revenue Mortgage payable Capital Drawing Rent revenue Repair expense Salaries expense Utilities expense Total Insurance expense Supplies expense Deprecation expense-cottage Deprecation expense-furniture Accumulated deprecationcottage 27390 0 19600 3300 6000 25000 12500 0 26000 Credit Adjustments Debit Cred it 2700 1200 Adjusted trial balance Debit Credit 19600 600 4800 25000 12500 0 26000 Income statement Debit Credit Balance sheet Debit 19600 600 4800 25000 12500 0 26000 Credit

6500 7400 80000 100000

4100

6500 3300 80000 10000 0

6500 3300 80000 100000

5000 3600 51000 9400

80000 400

4100 1000

5000 85100 3600 51400 9400 3600 5140 0 9400

8510 0

5000

273900 1200 1200 2700 1500 600 600 1500 1500 600 1500 2700 1500 1200 2700 1500

Accumulated deprecationfurniture Salaries payable Accounts receivable Interest expense Interest payable Total Net come Total 1000

600 600 400 400 1000 600 600 600 600 12100 12100 27800 0 27800 0 7100 0 1400 0 8510 0 8510 0 20700 0 8510 0 20700 0 600 1000

600

400

600 192900 14100 207000

P3-3A Fernetti advertising agency General journal For the month of December 32, 2010
Date June 30, 2010 01 Account title and explanation Adjusting entries Supplies Supplies expense (to record supplies use on the month) Interest expense 02 Interest payable (to record interest expense on account) Prepaid insurance 03 Insurance expense (to record insurance expired) Consulting revenue 04 Unearned revenue (to record unearned revenue have been earned) Accounts receivable 05 Graphics revenue (to record graphics revenue on account) 2000 2000 1500 1500 1200 1200 Ref: Debit 13000 13000 750 750 Credit

Depreciation expense 06 Accumulated depreciation (to record deprecation for six month)

1000 1000

Ferneti advertising agency Worksheet As on June 30, 2010

Accounting title Trial balance Debit Adjusted trial Income Balance sheet balance statement Credit Debit Credit Debit Credit Debit Credit Debit Credit Adjustment

Cash Accounts receivable Equipment Insurance expense Salaries expense Supplies expense Advertising expense Rent expense Utilities expense Notes payable Accounts payable Capital Graphic revenue Consulting revenue Total Supplies Interest expense Interest payable Prepaid insurance Un earned revenue Deprecation expense Accumulated deprecation Total Net profit Total

9500 1400 0 4500 0 1800 3000 0 3700 1900 1500 1700

2000 1200 1300

2000 0 9000 2200 0 5210 0 6000

10910 0

9500 1600 0 4500 0 600 3000 0 2400 1900 1500 1700

2000 1500

2000 0 9000 2200 0 5410 0 4500

600 3000 0 2400 1900 1500 1700 5410 0 4500

9500 1600 0 4500 0

20000 9000 22000

10910 0

1300 750 750 1200 1500 1000 1000 7750 7750 1200 1500 1000 1000
11285 0 11285 0

750 1300 750 750 1000 3985 0 1875 0 5860 0 5860 0 5860 0

1300 1200

750 1500 1000 54250

7300 0

18750 73000

7300 0

P3-1B Hambone consulting General journal For the month of May 31, 2010
Date May 31, 2010 01 Accounts title and explanation Adjusting entries Supplies expense Supplies (to record supplies has been used) Travel expenses 02 Travel payable (to record travel expenses on account) Insurance expense 03 Prepaid insurance (to record insurance expense) Unearned service revenue 04 Service revenue (to record unearned service revenue have been earned) Salaries expense 05 Salaries payable (to record salaries expense on account) Deprecation expense 06 Accumulated depreciation (to record deprecation expense) Accounts receivable 07 Service revenue (to record service revenue on account) 1200 150 1200 170 212 717 170 960 400 726 960 1600 130 209 1600 150 229 722 150 250 Ref: 631 900 126 736 250 900 Debit Credit

Hambone consulting Worksheet As on month 31, 2010

Accounts title Trial balance Debit Credit Adjustment Debit Credit Adjusted trial balance Debit Credit Income statement Debit Credit Balance sheet Debit Credit

Cash Accounts receivable Supplies Prepaid insurance Office equipment Accounts payable Unearned service revenue Capital Service revenue Salaries expense Rent expense Total Supplies expense Travel expense Travel payable Insurance expense Salaries payable Deprecation expense Accumulated depreciation Total Net profit Total

5700 6000 1900 3600 10200 4500 2000 17700 7500 3400 900 31700 31700

1200 900 150 1600 1600 1200 960

5700 7200 1000 3450 10200 4500 400 17700 10300 4360 900 4360 900

5700 7200 1000 3450 10200 4500 400 17700 10300

900 250 250 150 960 170 170 5230 5230

900 250 250 150 960 170 170 34280 34280

900 250 250 150 960 170 170 6730 3570

10300

10300

27550

23980 3570

10300

27550

27550

P3-2B Mound view motel General journal For the month of May 31, 2010
Date May 31, Accounts title and explanation Adjusting entries Ref: Debit Credit

2010 01

Insurance expense Prepaid insurance (to record insurance expired) Supplies expense

722 130 631 126 619 142 621 150 718 230 209 429 726 212

190 190 1450 1450 250 250 225 225 350 350 2200 2200 750 750

02

Supplies (to record supplies used) Deprecation expense - lodge Accumulated deprecation - lodge (to record deprecation) Deprecation expense - furniture Accumulated deprecation - furniture (to record deprecation) Interest expense Interest payable (to record unearned rent revenue have been earned) Unearned rent revenue Rent revenue (to record unearned rent revenue have been earned) Salaries expense Salaries payable (to record salaries expense on account)

03

04

05

06

07

Mound view motel Worksheet As on may31, 2010

Account title Trial balance Adjusting Adjusted trial balance Income statement Balance sheet

Debit Cash Supplies Prepaid insurance Land Lodge Furniture Accounts payable Unearned rent revenue Mortgage payable Capital Rent revenue Advertising expense Salaries experience Utilities expense Total Insurance expense Supplies expense Deprecation expense Accumulated deprecation Interest expense Interest payable Salaries payable Total Net income Total 3500 2200 2280 1200 0 6000 0 1500 0

Credit

Debit

Credit 1450 190

Debit 3500 750 2090 12000 60000 15000

Credit

Debit

Credit

Debit 3500 750 2090 1200 0 6000 0 1500 0

Credit

4800 3300 3500 0 4638 0 1030 0

2200 2200 750 600 4050 900

4800 1100 35000 46380 12500 600 4050 900

4800 1100 35000 46380

12500

600 3300 900 9978 0 9978 0 190 1450 475 475 350 350 750 5415 5415 10135 5 350 350 750 10135 5 8015 4485 1250 0 12500 9334 0 12500 190 1450 475 475 350 350 750 88855 4485 93340 190 1450 475 475

9334 0

P4-1A Thomas magnum pi General journal For the month march 31, 2010
Date 2010, March 31 01 Accounts title and explanation Adjusting entries Supplies expense Supplies (to record supplies used) Depreciation expense Accumulated deprecation (to record deprecation on account) Interest expense 03 Interest payable (to record interest expense on account) Insurance expense 04 Prepaid insurance (to record insurance expired) Accounts receivable 05 Service revenue (to record service revenue) 530 530 600 600 300 300 Ref: Debit 670 670 1000 1000 Credit

02

Thomas magnum pi Worksheet As on month 31, 2010

Account title Trial balance Adjustment Adjusted trial balance Income statement Balance sheet

cash Accounts receivable Supplies Prepaid insurance Equipment Notes payable Capital Drawing Service revenue Salaries expense Travel expense Rent expense Miscellaneous expense Accounts payable Total Supplies expense Deprecation expense Accumulated deprecation Interest expense Interest payable Insurance expense Total Net income Total

1140 0 5620 1050 2400 3000 0 600 2200 1300 1200 200 5597 0

530 670 600 1000 0 2000 0 1362 0

1140 0 6150 380 1800 3000 0 600 2200 1300 1200 200

530

1000 0 2000 0 1415 0 2200 1300 1200 200

1140 0 6150 380 1800 3000 0 1415 0 600

10000 20000

12350 1235 0

1235 0 5597 0

670 100 0 300

670 1000 1000 300 300 600

100 0 300

670 1000 300 1000 600 300 5780 0 5780 0

600 310 0 310 0

7470 6680 1415 0 1415 0 5033 0

43650 6680 50330