Darlene's Music Studio

General Ledger
For the Month ended 31st September 2016 PAGE 1
1 2

DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2016

1 Sept 2 Cash R1 110 3,500 1

2 Darlene Steffens, Capital 310 3,500 2
3 3 Rent Expense C2 520 500 3
4 cash 110 500 4
5 6 Supplies M1 130 650 5
6 Account payable- Atlas Supplies 210 650 6
7 7 Utilities Expense C4 530 60 7
8 Cash 110 60 8
9 7 Cash T7 110 400 9
10 Sales 410 400 10
11 9 Account Recievable- K.hrbek S1 120 325 11
12 Sales 410 325 12
13 11 Prepaid Insurance C7 140 490 13
14 Cash 110 490 14
15 14 Cash T14 110 550 15
16 Sales 410 550 16
17 16 Advertising Expense C9 510 163 17
18 Cash 110 163 18
19 21 Cash T21 110 425 19
20 Sales 410 425 20
21 23 Account payable- Atlas Supplies C11 210 500 21
22 Cash 110 500 22
23 24 Cash R2 110 213 23
24 Account Recievable- K.hrbek 120 213 24
25 26 Supplies C13 130 300 25
26 Cash 110 300 26
27 28 Cash T28 110 250 27
28 Sales 410 250 28
29 29 Utilities Expense C15 530 55 29
30 Cash 110 55 30
31 29 Carried Forward 8,381 8,381 31
32 32
 PAGE 2
1 2

2016 DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2016

1 Sept 29 Brought Forward 8,381 8,281 1

2 29 Account Recievable- K.hrbek S2 120 240 2
3 Sales 410 240 3
4 30 Cash T30 110 350 4
5 Sales 410 350 5
6 30 Darlene Steffens, Drawing C18 320 500 6
7 Cash 110 500 7
8 Totals 9,471 9,371 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
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22 22
23 23
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 Chart of Accounts
Darlene's Music Studio
Balance Sheet Accounts Income Statement Accounts
(100) Assets (400) Revenue
110 Cash 410 Sales
120 Account Recievable- K.Hrbek
130 Supplies (500) Expense
140 Prepaid Insurance 510 Advertising Expense
520 Rent Expense
(200) Liabilities 530 Utilities Expense
210 Account payable- Atlas Supplies

(300) Owner's Equity

310 Darlene Steffens, Capital
320 Darlene Steffens, Drawing
 GENERAL LEDGER
ACCOUNT Cash ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2016 REF. DEBIT
1 Sept 2 G1 3500 3500
2 3 G1 500 3000
3 7 G1 60 2940
4 7 G1 400 3340
5 11 G1 490 2850
6 14 G1 550 3400
7 16 G1 163 3237
8 21 G1 425 3662
9 23 G1 500 3162
10 24 G1 213 3375
11 26 G1 300 3075
12 28 G1 250 3325
13 29 G2 55 3270
14 30 G2 350 3620
15 30 G2 500 3120
16
17
18
19
20
21
ACCOUNT NO. 110

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
To prove, you can see that cash in this general ledger is 3120 so it is the same as the balance brought fo
me as the balance brought forward in the check book.
 GENERAL LEDGER
ACCOUNT Account Recievable- K.Hrbek ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2016 REF. DEBIT
1 Sept 9 G1 325 325
2 24 G1 213 112
3 29 G2 240 352
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 120

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Supplies ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2016 REF. DEBIT
1 Sept 6 G1 650 650
2 26 G1 300 950
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 130

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Prepaid Insurance ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2016 REF. DEBIT
1 Sept 11 G1 490 490
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 140

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Account payable- Atlas Supplies ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2016 REF. DEBIT
1 Sept 6 G1 650
2 23 G1 500
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 210

BALANCE
CREDIT
650 1
150 2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Darlene Steffens, Capital ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2016 REF. DEBIT
1 Sept 2 G1 3500
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 310

BALANCE
CREDIT
3500 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Darlene Steffens, Drawing ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2016 REF. DEBIT
1 Sept 30 G2 500 500
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 320

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Sales ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2016 REF. DEBIT
1 Sept 7 G1 400
2 9 G1 325
3 14 G1 550
4 21 G1 425
5 28 G1 250
6 29 G2 240
7 30 G2 350
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 410

BALANCE
CREDIT
400 1
725 2
1275 3
1700 4
1975 1950 5
2215 2190 6
2565 2540 7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Advertising Expense ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2016 REF. DEBIT
1 Sept 16 G1 163 163
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 510

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Rent Expense ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2016 REF. DEBIT
1 Sept 3 G1 500 500
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 520

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Utilities Expense ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2016 REF. DEBIT
1 Sept 7 G1 60 60
2 29 G2 55 115
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 530

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21