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- 1. ACCOUNTING CYCLE BY THAWBAN BAIG
- 12. LEDGER T-ACCOUNTS Cash capital stock Dr Cr 200,000 140,000 8,000 12,000 12,000 5,200 2,000 5,200 15,600 600 9,600 172,600 65,000 237600 237600 237,600 Dr Cr 200,000 200,000 200,000 200,000
- 13. LEDGER T-ACCOUNTS Rental equipment prepaid rent Dr Cr 240,000 240,000 240,000 240,000 Dr Cr 12,000 12,000 12,000 12,000
- 14. LEDGER T-ACCOUNTS Notes payable office supplies Dr Cr 100,000 100,000 100,000 100,000 Dr Cr 1,000 1,000 1,000 1,000
- 15. LEDGER T-ACCOUNTS Dividends Dividend payable Dr Cr 2,000 2,000 2,000 2,000 Dr Cr 2,000 2,000 2,000 2,000
- 16. LEDGER T-ACCOUNTS unearned rental fee accounts payable Dr Cr 8,000 5,250 13,250 13,250 13,250 Dr Cr 600 1,000 600 700 17,00 2,300 2,300
- 17. LEDGER T-ACCOUNTS Salaries expense maintenance expense Dr Cr 5,200 5,200 10,400 10,400 10,400 Dr Cr 600 600 600 600
- 18. LEDGER T-ACCOUNTS Utilities expense accounts recievable Dr Cr 700 700 700 700 Dr Cr 6,000 2,000 5,250 4,400 13,650 15,650 15,650
- 19. LEDGER T-ACCOUNTS earned rental fee unexpired insurance Dr Cr 18,000 20,000 38,000 38,000 38,000 Dr Cr 9,600 9,600 9,600 9,600
- 20. ADJUSTMENTS DATE PARTICULARS Dr Cr A RENT EXPENSE 4000 PREPAID RENT 4000 ADVANCE PAYMENT OF RENT
- 21. ADJUSTMENTS DATE PARTICULARS Dr Cr B INTEREST EXPENSE 6000 INTEREST PAYABLE 6000 THE ANNUAL INTEREST RATE ON NOTES PAYABLE
- 22. ADJUSTMENTS DATE PARTICULARS Dr Cr C DEP. EXPENSE :RENTAL EQUIPMENT 2500 ACCUMULATED DEP:RENT EQUIP 2500 THE RENTAL EQUIPMENT BEING DEPRICIATED OVER PERIOD OF 8 YEARS
- 23. ADJUSTMENTS DATE PARTICULARS Dr Cr D SUPPLIES EXPENSE 400 OFFICE SUPPLIES 400 OFFICE SUPPLIES ON HAND AT 31 DEC
- 24. ADJUSTMENTS Date Particulars DR CR E UNEARNED RENTAL FEE 3700 EARNED RENTAL FEE 3700 THE COMPANY EARNED 3700 RENTAL FEE PAID IN ADVANCE
- 25. ADJUSTMENTS DATE PARTICULARS Dr Cr F UNEARNED RENTAL FEE 1500 EARNED RENTAL FEE 1500 6 DAYS RENT ON BACKHOE HAS BEEN EARNED
- 26. ADJUSTMENTS DATE PARTICULARS Dr Cr G SALARIES EXPENSE 1400 SALARIES PAYABLE 1400 SALARIES EARNED BY EMPLOYEES
- 27. ADJUSTMENTS DATE PARTICULARS Dr Cr H INCOME TAX EXPENSE 10520 INCOME TAX PAYABLE 10520 COMBINED STATE AND FEDERAL INCOME TAX
- 28. OFFICE SUPPLIES PREPAID OFFICE RENT T-ACCOUNTS AFTER ADJUSTMENTS Dr Cr 1,000 400 600 1000 1000 Dr Cr 12,000 4000 8000 12,000 12000
- 29. T-ACCOUNTS AFTER ADJUSTMENTS ACCUMULATED DEP: OFFICE EQUIP INTEREST PAYABLE Dr Cr 2,500 2,500 2,500 2,500 Dr Cr 6,000 6,000 6,000 6,000
- 30. T-ACCOUNTS AFTER ADJUSTMENTS INCOME TAX PAYABLE SALARIES PAYABLE Dr Cr 10,520 10,520 10,520 10,520 Dr Cr 1,400 1,400 1,400 1,400
- 31. UNEARNED RENTAL FEE DIVIDENDS T-ACCOUNTS AFTER ADJUSTMENTS Dr Cr 8,000 5200 5,250 8050 13250 13250 Dr Cr 2,000 2,000 2,000 2,000
- 32. T-ACCOUNTS AFTER ADJUSTMENTS Earned rental fee Salaries expense Dr Cr 18,000 20,000 5200 43200 43200 43200 Dr Cr 5,200 5,200 1400 11800 11800 11800
- 33. T-ACCOUNTS AFTER ADJUSTMENTS Interest expense Income tax expense Dr Cr 6,000 6,000 6,000 6,000 Dr Cr 10520 10520 10520 10520
- 34. T-ACCOUNTS AFTER ADJUSTMENTS RENT EXPENSE SUPPLIES EXPENSE Dr Cr 4000 4000 4000 4000 Dr Cr 400 400 400 400
- 35. T-ACCOUNTS AFTER ADJUSTMENTS DEP.EXP:RENTAL EQUIPMENT Dr Cr 2500 2500 2500 2500
- 38. CLOSING ENTRIES
- 41. CLOSING ENTRIES AND THERE LEDGERS EXPENSE ACCOUNT INCOME SUMMARY 36520 36520