ACCT 332 Project 3

Springfield Computer Club
Chart of Accounts
As
of Jan 31, 2013
Filter Criteria includes: Report order is by ID. Report is printed with Accounts having Zero Amounts and in Detail Format.
Account ID
10200
10400
11000
11100
12000
12050
14000
15000
15100
17000
17100
19100
20000
23200
23900
24400
24500
27100
39002
39003
39004
39005
39007
40000
41600
42800
45400
45500
49000
50000
57000
57500
58500
59500
60000
60400
60500
Account Description
National Bank
Savings Account
Accounts Receivable
Grants Receivable
Inventory-Computers/Schools
Inventory-Office
Prepaid Rent
Furniture and Fixtures
Computer Equipment
Accum. Depreciation-Furn&Fix
Accum. Depreciation-Comp Equip
Organization Costs
Credit Card Payable
Wages Payable
Income Taxes Payable
Fund Deposits
Research Grants Payable
Deferred Revenue
Membership Contributions
Common Stock
Paid-in Capital
Retained Earnings
Dividends Paid
Fees-Seminars/Classes
Membership dues
Interest Income
Finance Charge Income
Shipping Charges Reimbursed
Fee Discounts
Cost of Sales
Cost of Sales-Salaries and Wag
Cost of Sales-Freight
Inventory Adjustments
Purchase Discounts
Advertising Expense
Bank Service Charge
Assistance to Individuals
04/20/2015 at 22:10:49
Active?
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Account Type
Cash
Cash
Accounts Receivable
Accounts Receivable
Inventory
Inventory
Other Current Assets
Fixed Assets
Fixed Assets
Accumulated Depreciation
Accumulated Depreciation
Other Assets
Accounts Payable
Other Current Liabilities
Long Term Liabilities
Equity-doesn't close
Equity-Retained Earnings
Equity-gets closed
Income
Income
Income
Income
Income
Income
Cost of Sales
Cost of Sales
Cost of Sales
Cost of Sales
Cost of Sales
Expenses
Expenses
Expenses
Page: 1

Chart of Accounts
As
of Jan 31, 2013
Filter Criteria includes: Report order is by ID. Report is printed with Accounts having Zero Amounts and in Detail Format.
Account ID
61000
62500
63000
63500
66000
66500
67000
67500
68000
68500
69000
69500
70000
70010
70020
70030
70500
71000
71500
72500
72520
77500
89500
90000
Account Description
Benefits Paid to Members
Accounting Fees
Legal Fees
Professional Fundraising Fees
Office Supplies Expense
Telephone Expense
Postage and Shipping Expense
Rent Expense
Equipment Rental Expense
Maintenance Expense
Printing Expense
Publications
Bus Rental-ICES
Meals-ICES
Motel-ICES
Fees-ICES
Conferences Expense
Meetings Expense
Interest Expense
Depr. Exp.-Furniture&Fixture
Depr. Exp.-Comp. Equip
Wages Expense
Purchase Disc-Expense Items
Gain/Loss on Sale of Assets
04/20/2015 at 22:10:49
Active?
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Account Type
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Expenses
Page: 2
Filter Criteria includes: Report is printed in Detail Forma
Account Reconciliation
As of Jan 31, 2013
10200 - National Bank
Bank Statement Date: January 31, 2013
Beginning GL Balance
19,250.00
Add: Cash Receipts
3,650.00
Less: Cash Disbursements
(3,657.68)
Add (Less) Other
(12.00)
Ending GL Balance
19,230.32
Ending Bank Balance
20,000.32
Add back deposits in transit

Total deposits in transit
(Less) outstanding checks
Jan 17, 2013
Jan 26, 2013
Total outstanding checks
8006
8009
(725.00)
(45.00)
(770.00)
Add (Less) Other

Total other
Unreconciled difference
Ending GL Balance
04/20/2015 at 22:10:50
0.00
19,230.32
Page: 3
Filter Criteria includes: Report order is by Date.
Date
Trans No
Type
1/3/13
1/10/13
1/10/13
1/10/13
1/17/13
1/17/13
1/17/13
1/17/13
1/26/13
1/26/13
1/29/13
1/31/13
1/3/13
8001
8002
8003
8004
8005
8006
8007
8008
8009
1/29/13
01/31/13
Deposit
Withdrawal
Withdrawal
Withdrawal
Withdrawal
Withdrawal
Withdrawal
Withdrawal
Withdrawal
Withdrawal
Deposit
Other
Account Register
For the Period From Jan 1, 2013 to Jan 31, 2013
10200 - National Bank
Trans Desc
Beginning Balance
Deposit
Credit Card Company
Stewart Advertising
Main St. Office Supplies
ICES
Bus Station
ICES Tickets
Motel
Springfield Telephone
Shipping Charges
Deposit
Service Charge
Total
04/20/2015 at 22:10:50
Deposit Amt
Withdrawal Amt
2,850.00
250.00
205.00
155.65
800.00
600.00
725.00
835.27
41.76
45.00
800.00
12.00
3,650.00
Balance
19,250.00
22,100.00
21,850.00
21,645.00
21,489.35
20,689.35
20,089.35
19,364.35
18,529.08
18,487.32
18,442.32
19,242.32
19,230.32
3,669.68
Page: 4

Cash Receipts Journal
For
the
Period
From Jan 1, 2013 to Jan 31, 2013
Filter Criteria includes: Report order is by Check Date. Report is printed in Detail Format.
Date
1/3/13
1/3/13
1/29/13
1/29/13
Account ID
41600
10200
40000
10200
Transaction Ref
Cash
Cash
Cash
Cash
Line Description
Membership Dues
Deposit
Debit Amnt
2,850.00
800.00
Deposit
800.00
3,650.00
04/20/2015 at 22:10:50
Credit Amnt
2,850.00
3,650.00
Page: 5

Cash Disbursements Journal
For
the
Period
From Jan 1, 2013 to Jan 31, 2013
Filter Criteria includes: Report order is by Date. Report is printed in Detail Format.
Date
1/10/13
Check #
8001
Account ID
20000
Line Description
Credit Card Payable
1/10/13
1/10/13
1/10/13
8001
8002
8002
10200
60000
10200
Credit Card Company

Advertising Expense
Stewart Advertising
205.00
1/10/13
8003
66000
155.65
1/10/13
1/17/13
1/17/13
1/17/13
1/17/13
1/17/13
1/17/13
1/17/13
1/17/13
1/26/13
8003
8004
8004
8005
8005
8006
8006
8007
8007
8008
10200
70010
10200
70000
10200
70030
10200
70020
10200
66500

Meals-ICES
ICES
Bus Rental-ICES
Bus Station
Fees-ICES
ICES Tickets
Motel-ICES
Motel
Telephone Expense
1/26/13
8008
10200
1/26/13
1/26/13
8009
8009
67000
10200
Postage and Shipping

Expense
Shipping Charges
Total
04/20/2015 at 22:10:50
Debit Amount
250.00
Credit Amount
250.00
205.00
155.65
800.00
800.00
600.00
600.00
725.00
725.00
835.27
835.27
41.76
41.76
45.00
45.00
3,657.68
3,657.68
Page: 6

General Journal
For
the
Period
From
Jan 1, 2013 to Jan 31, 2013
Filter Criteria includes: Report order is by Date. Report is printed with Accounts having Zero Amounts and
Date
1/1/13
1/1/13
1/31/13
1/31/13
Account ID
12000
39002
10200
60400
Reference
01/31/13
01/31/13
Total
04/20/2015 at 22:10:50
Trans Description
computer system and printer
Service Charge
Service Charge
Debit Amt
250.00
Credit Amt
250.00
12.00
12.00
262.00
262.00
Page: 7

General Ledger Trial Balance
As of Jan 31, 2013
Filter Criteria includes: Report order is by ID. Report is printed in Detail Format.
Account ID
10200
12000
12050
15000
15100
39002
39005
40000
41600
60000
60400
66000
66500
67000
70000
70010
70020
70030
Account Description
National Bank
Inventory-Office
Computer Equipment
Retained Earnings
Membership dues
Advertising Expense
Bank Service Charge
Telephone Expense
Bus Rental-ICES
Meals-ICES
Motel-ICES
Fees-ICES
Debit Amt
19,230.32
750.00
1,500.00
1,500.00
3,000.00
Total:
29,400.00
04/20/2015 at 22:10:50
Credit Amt
250.00
25,500.00
800.00
2,850.00
205.00
12.00
155.65
41.76
45.00
600.00
800.00
835.27
725.00
29,400.00
Page: 8

General Ledger
For
the
Period
From
Jan 1, 2013 to Jan 31, 2013
Filter Criteria includes: Report order is by ID. Report is printed with shortened descriptions and in Detail
Account ID
10200
10200
10200
10200
10200
10200
10200
10200
10200
10200
10200
10200
10200
10200
Account Description
National Bank
National Bank
National Bank
National Bank
National Bank
National Bank
National Bank
National Bank
National Bank
National Bank
National Bank
National Bank
National Bank
National Bank
12000
12000
12000
12050
Inventory-Office
15000
15100
Computer Equipment
20000
20000
20000
Credit Card Payable

Credit Card Payable
Credit Card Payable
39002
39002
39002
39005
Retained Earnings
40000
40000
04/20/2015 at 22:10:50
Date
1/1/13
1/3/13
1/10/13
1/10/13
1/10/13
1/17/13
1/17/13
1/17/13
1/17/13
1/26/13
1/26/13
1/29/13
1/31/13
Reference
Jrnl
Cash
8001
8002
8003
8004
8005
8006
8007
8008
8009
Cash
01/31/13
CRJ
CDJ
CDJ
CDJ
CDJ
CDJ
CDJ
CDJ
CDJ
CDJ
CRJ
GENJ
1/31/13
1/1/13
1/1/13
1/31/13
1/1/13
1/31/13
1/1/13
1/31/13
1/1/13
1/31/13
1/1/13
1/10/13
GENJ
8001
1/31/13
1/1/13
1/1/13
1/31/13
1/1/13
1/31/13
1/1/13
1/29/13
CDJ
GENJ
Cash
CRJ
Trans Description
Beginning Balance
Deposit
Credit Card Company
Stewart Advertising
ICES
Bus Station
ICES Tickets
Motel
Shipping Charges
Deposit
Service Charge
Current Period Change
Ending Balance
Beginning Balance
computer system and printe
Ending Balance
Beginning Balance
Ending Balance
Beginning Balance
Ending Balance
Beginning Balance
Ending Balance
Beginning Balance
Credit Card Company - Cred
Ending Balance
Beginning Balance
Ending Balance
Beginning Balance
Ending Balance
Beginning Balance
Deposit
Debit Amt
2,850.00
800.00
3,650.00
250.00
250.00
250.00
250.00
Page: 9

General Ledger
For
the
Period
From
Jan 1, 2013 to Jan 31, 2013
Account ID
40000
Account Description
41600
41600
41600
Membership dues
Membership dues
Membership dues
60000
60000
60000
Advertising Expense
Advertising Expense
Advertising Expense
60400
60400
60400
Bank Service Charge

Bank Service Charge
Bank Service Charge
66000
66000
66000

66500
66500
66500
Telephone Expense
Telephone Expense
Telephone Expense
67000
67000
67000
70000
70000
70000
70010
70010
70010
70020
70020
70020
04/20/2015 at 22:10:50
Date
Reference
Jrnl
1/31/13
1/1/13
1/3/13
Cash
CRJ
1/31/13
1/1/13
1/10/13
8002
CDJ
1/31/13
1/1/13
1/31/13
01/31/13
GENJ
1/31/13
1/1/13
1/10/13
8003
CDJ
1/31/13
1/1/13
1/26/13
8008
CDJ
8009
CDJ
8005
CDJ
8004
CDJ
8007
CDJ
1/31/13
Postage and Shipping Expense 1/1/13
Postage and Shipping Expense 1/26/13
1/31/13
Bus Rental-ICES
1/1/13
Bus Rental-ICES
1/17/13
Bus Rental-ICES
1/31/13
Meals-ICES
1/1/13
Meals-ICES
1/17/13
Meals-ICES
1/31/13
Motel-ICES
1/1/13
Motel-ICES
1/17/13
Motel-ICES
Trans Description
Ending Balance
Beginning Balance
Deposit - Membership Dues
Ending Balance
Beginning Balance
Stewart Advertising - Adver
Ending Balance
Beginning Balance
Service Charge
Ending Balance
Beginning Balance
Main St. Office Supplies Current Period Change
Ending Balance
Beginning Balance
Springfield Telephone - Te
Ending Balance
Beginning Balance
Shipping Charges - Postag
Ending Balance
Beginning Balance
Bus Station - Bus Rental-I
Ending Balance
Beginning Balance
ICES - Meals-ICES
Ending Balance
Beginning Balance
Motel - Motel-ICES
Debit Amt
205.00
205.00
12.00
12.00
155.65
155.65
41.76
41.76
45.00
45.00
600.00
600.00
800.00
800.00
835.27
835.27
Page: 10

General Ledger
For
the
Period
From
Jan 1, 2013 to Jan 31, 2013
Account ID
Account Description
70030
70030
70030
Fees-ICES
Fees-ICES
Fees-ICES
Date
1/31/13
1/1/13
1/17/13
1/31/13
04/20/2015 at 22:10:50
Reference
Jrnl
8006
CDJ
Trans Description
Ending Balance
Beginning Balance
ICES Tickets - Fees-ICES
Ending Balance
Debit Amt
725.00
725.00
Page: 11

General Ledger
For
the
Period
From
Jan 1, 2013 to Jan 31, 2013
Credit Amt
Balance
19,250.00
250.00
205.00
155.65
800.00
600.00
725.00
835.27
41.76
45.00
12.00
3,669.68
-19.68
19,230.32
500.00
250.00
750.00
1,500.00
1,500.00
1,500.00
1,500.00
3,000.00
3,000.00
-250.00
250.00
250.00
250.00
-250.00
-250.00
-25,500.00
-25,500.00
800.00
04/20/2015 at 22:10:50
Page: 12

General Ledger
For
the
Period
From
Jan 1, 2013 to Jan 31, 2013
Credit Amt
800.00
2,850.00
2,850.00
Balance
-800.00
-800.00
-2,850.00
-2,850.00
205.00
205.00
12.00
12.00
155.65
155.65
41.76
41.76
45.00
45.00
600.00
600.00
800.00
800.00
835.27
04/20/2015 at 22:10:50
Page: 13

General Ledger
For
the
Period
From
Jan 1, 2013 to Jan 31, 2013
Credit Amt
Balance
835.27
725.00
725.00
04/20/2015 at 22:10:50
Page: 14

Balance Sheet
January 31, 2013
ASSETS
Current Assets
National Bank
Inventory-Office
19,230.32
750.00
1,500.00
Total Current Assets

Property and Equipment
Computer Equipment
21,480.32
1,500.00
3,000.00
Total Property and Equipment
4,500.00
Other Assets
Total Other Assets
Total Assets
0.00
$
25,980.32
LIABILITIES AND CAPITAL

Current Liabilities
Total Current Liabilities
0.00
Long-Term Liabilities
Total Long-Term Liabilities
0.00
Total Liabilities
0.00
04/20/2015 at 22:10:50
Unaudited - For Management Purposes Only

Balance Sheet
January 31, 2013
Capital
Retained Earnings
Net Income
250.00
25,500.00
230.32
Total Capital
Total Liabilities & Capital
04/20/2015 at 22:10:50
25,980.32
$
25,980.32
Unaudited - For Management Purposes Only

Income Statement
For the One Month Ending January 31, 2013
Current Month
Revenues
Membership dues
Interest Income
Finance Charge Income
Shipping Charges Reimbursed
Fee Discounts
Total Revenues
800.00
2,850.00
0.00
0.00
0.00
0.00
Year to Date
21.92 $
78.08
0.00
0.00
0.00
0.00
800.00
2,850.00
0.00
0.00
0.00
0.00
21.92
78.08
0.00
0.00
0.00
0.00
3,650.00
100.00
3,650.00
100.00
Cost of Sales
Cost of Sales
Cost of Sales-Salaries and Wag
Cost of Sales-Freight
Inventory Adjustments
Purchase Discounts
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total Cost of Sales
0.00
0.00
0.00
0.00
3,650.00
100.00
3,650.00
100.00
205.00
12.00
0.00
0.00
0.00
0.00
0.00
155.65
41.76
45.00
0.00
5.62
0.33
0.00
0.00
0.00
0.00
0.00
4.26
1.14
1.23
0.00
205.00
12.00
0.00
0.00
0.00
0.00
0.00
155.65
41.76
45.00
0.00
5.62
0.33
0.00
0.00
0.00
0.00
0.00
4.26
1.14
1.23
0.00
Gross Profit
Expenses
Advertising Expense
Bank Service Charge
Assistance to Individuals
Benefits Paid to Members
Accounting Fees
Legal Fees
Professional Fundraising Fees
Telephone Expense
Rent Expense
04/20/2015 at 22:10:50
For Management Purposes Only
Page: 17

Income Statement
Equipment Rental Expense

Maintenance Expense
Printing Expense
Publications
Bus Rental-ICES
Meals-ICES
Motel-ICES
Fees-ICES
Conferences Expense
Meetings Expense
Interest Expense
Depr. Exp.-Furniture&Fixture
Depr. Exp.-Comp. Equip
Wages Expense
Purchase Disc-Expense Items
Gain/Loss on Sale of Assets
Total Expenses
Net Income
04/20/2015 at 22:10:50
Current Month
0.00
0.00
0.00
0.00
600.00
800.00
835.27
725.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
16.44
21.92
22.88
19.86
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Year to Date
0.00
0.00
0.00
0.00
600.00
800.00
835.27
725.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
16.44
21.92
22.88
19.86
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
3,419.68
93.69
3,419.68
93.69
230.32
6.31
230.32
6.31 $
Page: 18

Statement of Cash Flow
For the one Month Ended January 31, 2013
Current Month
Year to Date
230.32
###
0.00
0.00
0.00
0.00
(250.00)
0.00
0.00
(250.00)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(250.00)
0.00
0.00
(250.00)
0.00
0.00
0.00
0.00
Total Adjustments
(500.00)
(500.00)
Net Cash provided by Operations
(269.68)
(269.68)
Cash Flows from investing activities

Used For
Computer Equipment
Organization Costs
0.00
0.00
0.00
0.00
0.00
0.00
Net cash used in investing
0.00
0.00
Cash Flows from operating activities

Net Income
Adjustments to reconcile net
income to net cash provided
by operating activities
Accum. Depreciation-Furn&Fix
Accum. Depreciation-Comp Equip
Accounts Receivable
Grants Receivable
Inventory-Office
Prepaid Rent
Credit Card Payable
Wages Payable
Income Taxes Payable
Fund Deposits
Research Grants Payable
Cash Flows from financing activities

04/20/2015 at 22:10:50
Unaudited - For Internal Use Only.
Page: 19

Statement of Cash Flow
For the one Month Ended January 31, 2013
Proceeds From
Deferred Revenue
Common Stock
Paid-in Capital
Dividends Paid
Used For
Deferred Revenue
Common Stock
Paid-in Capital
Dividends Paid
Net cash used in financing
Net increase <decrease> in cash
($
Summary
Cash Balance at End of Period
Cash Balance at Beg of Period
Net Increase <Decrease> in Cash
($
04/20/2015 at 22:10:50
Current Month
Year to Date
0.00
250.00
0.00
0.00
0.00
0.00
250.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
250.00
250.00
19.68) ($
19.68)
19,230.32
(19,250.00)
19.68) ($
Unaudited - For Internal Use Only.
###
(19,250.00)
19.68)
Page: 20

Statement of Retained Earnings
Beginning Retained Earnings

Adjustments To Date
Net Income
Subtotal
25,500.00
0.00
230.32
25,730.32
Dividends Paid
Ending Retained Earnings
04/20/2015 at 22:10:50
0.00
$
25,730.32
Page: 21

ACCT 332 Project 3

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ACCT 332 Project 3

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Springfield Computer Club

Springfield Computer Club

Springfield Computer Club

Filter Criteria includes: Report is printed in Detail Forma

Add: Cash Receipts

Less: Cash Disbursements

Add (Less) Other

Ending Bank Balance

Add back deposits in transit

Add (Less) Other

Springfield Computer Club

Filter Criteria includes: Report order is by Date.

Springfield Computer Club

Springfield Computer Club

Credit Card Company

Office Supplies Expense

Main St. Office Supplies

Postage and Shipping

Springfield Computer Club

Springfield Computer Club

Springfield Computer Club

Furniture and Fixtures

Credit Card Payable

Springfield Computer Club

Bank Service Charge

Office Supplies Expense

Springfield Computer Club

Springfield Computer Club

Springfield Computer Club

Springfield Computer Club

Springfield Computer Club

Total Current Assets

Total Property and Equipment

LIABILITIES AND CAPITAL

Unaudited - For Management Purposes Only

Springfield Computer Club

Unaudited - For Management Purposes Only

Springfield Computer Club

Total Cost of Sales

For Management Purposes Only

Springfield Computer Club

Equipment Rental Expense

For Management Purposes Only

Springfield Computer Club

Net Cash provided by Operations

Cash Flows from investing activities

Net cash used in investing

Cash Flows from operating activities

Cash Flows from financing activities

Unaudited - For Internal Use Only.

Springfield Computer Club

Net Increase <Decrease> in Cash

Unaudited - For Internal Use Only.

Springfield Computer Club

Beginning Retained Earnings

For Management Purposes Only

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