Student Markets Account

Chart of Accounts
Porky- Pork
Balance Sheet Accounts
(100) Assets
110 Cash
120 Supplies - Butterfly Pea Juice with Lime
130 Supplies - Shredded Pork with Sticky Rice
(200) Liabilities
(300) Owner's Equity

310 Chin, Capital
311 Mew, Capital
312 Mini, Capital
313 Volk, Capital
320 Chin, Drawing
321 Mew, Drawing
322 Mini, Drawing
323 Volk, Drawing
330 Income Summary
Chart of Accounts
Porky- Pork
Income Statement Accounts
(400) Revenue
410 Sales - Shredded Pork with Sticky Rice
420 Sales - Butterfly Pea Juice with Lime
(500) Expenses
510 Supplies Expense - Butterfly Pea Juice with lime
520 Supplies Expense - Shredded Pork with sticky Rice
New Accounts
140 Supplies - Steamed Bread with Pandan Custard
430 Sales- Steamed Bread with Pandan Custard
530 Supplies Expense - Steamed Bread with Pandan Custard
Porky- Pork
General Journal
For the month ended November 30, 2018 PAGE 1
1 2
DOC. POST. GENERAL
DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT

2018
1 Nov 28 Cash S1 110 2,772 1

2 Volk, Capital 313 2,772 2
3 Nov 28 Supplies - Shredded Pork with Sticky Rice R1 130 1,550 3
4 Cash 110 1,550 4
5 Nov 29 Supplies - Shredded Pork with Sticky Rice R2 130 632 5
6 Cash 110 632 6
7 Nov 30 Supplies - Butterfly Pea Juice with Lime R3 120 90 7
8 Cash 110 90 8
9 Nov 30 Carried Forward ✔ 5,044 5,044 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
Porky- Pork
General Journal
For the month ended December 31, 2018 PAGE 2
DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2018
1 Nov 30 Brought forward ✔ 5,044 5,044 1

2 Dec 2 Supplies - Butterfly Pea Juice with Lime R4 120 2
3 Cash 120 3
4 Dec 2 Supplies - Shredded Pork with Sticky Rice R5 300 4
5 Cash 300 5
6 Dec 3 Supplies - Butterfly Pea Juice with Lime R6 80 6
7 Cash 80 7
8 Dec 4 Cash S2 2,500 8
9 Sales - Shredded Pork 2,500 9
10 Dec 4 Cash S2 1,220 10
11 Sales - Butterfly Pea Juice with Lime 1,220 11
12 Dec 4 Drawing - Volk 2,772 12
13 Cash 2,772 13
14 Dec 4 Drawing - Chin 230 14
15 Cash 230 15
16 Dec 4 Drawing - Mew 230 16
17 Cash 230 17
18 Dec 4 Drawing - Mini 230 18
19 Cash 230 19
20 Dec 4 Drawing - Volk 230 20
21 Cash 230 21
22 Dec 4 Totals 12,956 12,956 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
40 40
41 41
42 42
43 43
44 44
45 45
ACCOUNT Cash ACCOUNT NO. 110
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
###
1 Nov 28 GJ1 2,772.00 2,772.00 1
2 28 GJ1 1550.00 1,222.00 2
3 29 GJ1 632.00 590.00 3
4 20 GJ1 90.00 500.00 4
5 Dec 2 GJ2 120.00 380.00 5
6 2 GJ2 300.00 80.00 6
7 3 GJ2 80.00 0.00 7
8 4 GJ2 2500.00 2,500.00 8
9 4 GJ2 1220.00 3,720.00 9
10 4 GJ2 2800.00 920.00 10
11 4 GJ2 230.00 690.00 11
12 4 GJ2 230.00 460.00 12
13 4 GJ2 230.00 230.00 13
14 4 GJ2 230.00 0.00 14
15 Mar 19 GJ3 170 170.00 15
16 19 GJ3 120 50.00 16
17 20 GJ3 45 95.00 17
18 20 GJ3 45 50.00 18
19 20 GJ3 578 628.00 19
20 20 GJ3 578 50.00 20
21 20 GJ3 50 0.00 21
22 21 GJ3 2765 2,765.00 22
23 21 GJ3 1071 1,694.00 23
24 21 GJ3 538 1,156.00 24
25 21 GJ3 663 493.00 25
26 21 GJ3 493 0.00 26
27 27
ACCOUNT Supplies - Butterfly Pea Juice with Lime ACCOUNT NO. 120
POST. BALANCE
ITEM DEBIT CREDIT
###
1 Nov 30 GJ1 90.00 90.00 1
2 Dec 2 GJ2 120.00 210.00 2
3 3 GJ2 80.00 290.00 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Supplies - Shredded Pork with Sticky Rice ACCOUNT NO. 130
POST. BALANCE
ITEM DEBIT CREDIT
###
1 Nov 28 GJ1 1,550.00 1,550.00 1
2 29 GJ1 632.00 2,182.00 2
3 Dec 2 GJ2 300.00 2,482.00 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Supplies - Steamed Bread with Pandan Custard ACCOUNT NO. 140
POST. BALANCE
ITEM DEBIT CREDIT
###
1 Mar 19 GJ3 120.00 120.00 1
2 20 GJ3 45.00 165.00 2
3 20 GJ3 578.00 743.00 3
4 20 GJ3 50.00 793.00 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Chin, Capital ACCOUNT NO. 310
POST. BALANCE
ITEM DEBIT CREDIT
2019
1 Mar 20 GJ3 45.00 45.00 1

2 2
3 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Mew, Capital ACCOUNT NO. 311
POST. BALANCE
ITEM DEBIT CREDIT
2019
1 Mar 19 GJ3 170.00 170.00 1

2 2
3 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Mini, Capital ACCOUNT NO. 312
POST. BALANCE
ITEM DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Volk, Capital ACCOUNT NO. 313
POST. BALANCE
ITEM DEBIT CREDIT
1 Nov 28 GJ1 2,772.00 2,772.00 1

2 Mar 20 GJ3 578.00 3,350.00 2
3 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Chin, Drawing ACCOUNT NO. 320
POST. BALANCE
ITEM DEBIT CREDIT
2018
1 Dec 4 GJ2 230.00 230.00 1
2 Mar 21 GJ3 538.00 768.00 2
3 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Mew, Drawing ACCOUNT NO. 321
POST. BALANCE
ITEM DEBIT CREDIT
###
1 Dec 4 GJ2 230.00 230.00 1
2 Mar 21 GJ3 663.00 893.00 2
3 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Mini, Drawing ACCOUNT NO. 321
POST. BALANCE
ITEM DEBIT CREDIT
###
1 Dec 4 GJ2 230.00 230.00 1
2 Mar 21 GJ3 493.00 723.00 2
3 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Volk, Drawing ACCOUNT NO. 323
POST. BALANCE
ITEM DEBIT CREDIT
2018
1 Dec 4 GJ2 2,800.00 2,800.00 1
2 4 GJ2 230.00 3,030.00 2
3 Mar 21 GJ3 1071.00 4,101.00 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Income Summary ACCOUNT NO. 330
POST. BALANCE
ITEM DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Sales - Shredded Pork with Sticky Rice ACCOUNT NO. 410
POST. BALANCE
ITEM DEBIT CREDIT
2018
1 Dec 4 GJ2 2,500.00 2,500.00 1

2 2
3 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Sales - Butterfly Pea Juice with Lime ACCOUNT NO. 420
POST. BALANCE
ITEM DEBIT CREDIT
2018
1 Dec 4 GJ2 1,220.00 1,220.00 1

2 2
3 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Sales- Steamed Bread with Pandan Custard ACCOUNT NO. 430
POST. BALANCE
ITEM DEBIT CREDIT
2019
1 Mar 21 GJ3 2,765.00 2,765.00 1

2 2
3 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Supplies Expense - Butterfly Pea Juice with lime ACCOUNT NO. 510
POST. BALANCE
ITEM DEBIT CREDIT
2018
1 Nov 30 GJ1 90.00 90.00 1
2 Dec 2 GJ2 120.00 210.00 2
3 3 GJ2 80.00 290.00 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Supplies Expense - Shredded Pork with sticky Rice ACCOUNT NO. 520
POST. BALANCE
ITEM DEBIT CREDIT
2018
1 Nov 28 GJ1 1,550.00 1,550.00 1
2 29 GJ1 632.00 2,182.00 2
3 Dec 2 GJ2 300 2,482.00 3
4 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25
ACCOUNT Supplies Expense - Steamed Bread with Pandan Custard ACCOUNT NO. 530
POST. BALANCE
ITEM DEBIT CREDIT
2019
1 Mar 19 GJ3 120.00 120.00 1
2 20 45.00 165.00 2
3 20 578.00 743.00 3
4 20 50.00 793.00 4
5 5
6 6
7 7
8 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
21 21
22 22
23 23
24 24
25 25

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Student Markets Account

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Chart of Accounts

(300) Owner's Equity

DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT

1 Nov 28 Cash S1 110 2,772 1

1 Nov 30 Brought forward ✔ 5,044 5,044 1

1 Nov 28 GJ1 2,772.00 2,772.00 1

2 28 GJ1 1550.00 1,222.00 2

3 29 GJ1 632.00 590.00 3

4 20 GJ1 90.00 500.00 4

5 Dec 2 GJ2 120.00 380.00 5

6 2 GJ2 300.00 80.00 6

7 3 GJ2 80.00 0.00 7

8 4 GJ2 2500.00 2,500.00 8

9 4 GJ2 1220.00 3,720.00 9

10 4 GJ2 2800.00 920.00 10

11 4 GJ2 230.00 690.00 11

12 4 GJ2 230.00 460.00 12

13 4 GJ2 230.00 230.00 13

14 4 GJ2 230.00 0.00 14

15 Mar 19 GJ3 170 170.00 15

16 19 GJ3 120 50.00 16

19 20 GJ3 578 628.00 19

20 20 GJ3 578 50.00 20

22 21 GJ3 2765 2,765.00 22

23 21 GJ3 1071 1,694.00 23

24 21 GJ3 538 1,156.00 24

25 21 GJ3 663 493.00 25

26 21 GJ3 493 0.00 26

1 Nov 30 GJ1 90.00 90.00 1

2 Dec 2 GJ2 120.00 210.00 2

3 3 GJ2 80.00 290.00 3

1 Nov 28 GJ1 1,550.00 1,550.00 1

2 29 GJ1 632.00 2,182.00 2

3 Dec 2 GJ2 300.00 2,482.00 3

1 Mar 19 GJ3 120.00 120.00 1

2 20 GJ3 45.00 165.00 2

3 20 GJ3 578.00 743.00 3

4 20 GJ3 50.00 793.00 4

1 Mar 20 GJ3 45.00 45.00 1

1 Mar 19 GJ3 170.00 170.00 1

1 Nov 28 GJ1 2,772.00 2,772.00 1

1 Dec 4 GJ2 230.00 230.00 1

2 Mar 21 GJ3 538.00 768.00 2

1 Dec 4 GJ2 230.00 230.00 1

2 Mar 21 GJ3 663.00 893.00 2

1 Dec 4 GJ2 230.00 230.00 1

2 Mar 21 GJ3 493.00 723.00 2

1 Dec 4 GJ2 2,800.00 2,800.00 1

2 4 GJ2 230.00 3,030.00 2

3 Mar 21 GJ3 1071.00 4,101.00 3

1 Dec 4 GJ2 2,500.00 2,500.00 1

1 Dec 4 GJ2 1,220.00 1,220.00 1

1 Mar 21 GJ3 2,765.00 2,765.00 1

1 Nov 30 GJ1 90.00 90.00 1

2 Dec 2 GJ2 120.00 210.00 2

3 3 GJ2 80.00 290.00 3

1 Nov 28 GJ1 1,550.00 1,550.00 1

2 29 GJ1 632.00 2,182.00 2

3 Dec 2 GJ2 300 2,482.00 3

1 Mar 19 GJ3 120.00 120.00 1

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