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P3-1A

Masasi Company

General Journal

For the month of June 30, 2010

Date Accounts title and explanation Ref: Debit Credit

2010

June

01

Adjusting entries

Supplies expenses

Supplies

(to record supplies used on the month)

631

126

1400

1400

02

Utilities expenses

Utilities payable

(to record utilities bill on account)

732

244

150

150

03

Insurance expenses

Prepaid insurance

(to record insurance expense on the month)

722

130

250

250

04

Unearned service revenue

Service revenue(to record unearned service revenue have

been earned)

209

400

2500

2500

05

Salaries expenses

Salaries payable

(to record expense on the month)

726

212

2000

2000

06

Depreciation expenses

Accumulated depreciation

(to record office equipment depreciation onthe month)

711

158

250

250

07

Account receivable

Service receivable(to record service revenue on the month)

112

400

1000

1000

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Masasi Company

Worksheet

As on June 30, 2010

Accounts title Trial balance Adjustments Adjusted trialbalance

Incomestatement

Balance sheet

Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

Cash

Accounts

receivableSupplies

Prepaid insurance

Office equipment

Accounts payableUnearned service

revenueCapital

Service revenue

Salaries expenseRent expense

Total

Supplies expenseUtilities expense

Utilities payable

Insurance

expenseSalaries payable

Deprecation

expenseAccumulated

deprecation

Total

Net income

Total

7150

60002000

3000

15000

40001000

38150

45004000

21750

7900

38150

1000

2500

2000

1400150

250

250

7550

1400

250

2500

1000

150

2000

250

7550

7150

7000

600

2750

15000

60001000

1400150

250

250

41550

45001500

21750

11400

150

2000

250

41550

60001000

1400150

250

250

9050

2350

11400

11400

11400

11400

7150

7000

600

2750

15000

32500

32500

45001500

21750

150

2000

250

30150

2350

32500

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P3-2A

Neosho river resort

General journal

For the month of August 31, 2010

Date Accounts title and explanation reference Debit Credit

2010,

August01

Adjusting entries

Insurance expense

Prepaid insurance

(to record insurance expense)

1200

1200

02

Supplies expense

Supplies(to record supplies are on hand)

2700

2700

03

Depreciation expense-cottage

Accumulated deprecation-

cottage

(to record depreciation expense on themonth)

1500

1500

04

Depreciation expense-furniture

Accumulated depreciation-

furniture(to record depreciation expense on the

month)

600

600

05

Un earned rent revenue

Rent revenue

(to record unearned revenue have beenearned)

4100

4100

06

Salaries expense

Salaries payable

(to record salaries expense on account)

400

400

07

Accounts receivable

Rent revenue(to record rent revenue on the month)

1000

1000

08

Interest expense

Interest payable

(to record interest expense on the month)

600

600

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Neosho river resort

Worksheet

As on August 31, 2010Accounts title Trial balance Adjustments Adjusted trial

balance

Income

statement

Balance sheet

Debit Credit Debit Cred

it

Debit Credit Debit Credit Debit Credit

Cash

SuppliesPrepaid insurance

Land

CottageFurniture

Account payable

Unearned rent

revenue

Mortgage payable

Capital

Drawing

Rent revenue

Repair expense

Salaries expenseUtilities expense

Total

Insurance

expense

Supplies expense

Deprecation

expense-cottage

Deprecation

expense-furniture

Accumulated

deprecation-cottage

19600

33006000

25000

125000

26000

5000

3600510009400

27390

0

6500

7400

80000

100000

80000

273900

4100

400

1200

2700

1500

600

27001200

41001000

1500

19600

6004800

25000

125000

26000

5000

3600514009400

1200

2700

1500

600

6500

3300

80000

10000

0

85100

1500

3600

51400

9400

1200

2700

1500

600

85100

19600

6004800

25000

125000

26000

5000

6500

3300

80000

100000

1500

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Accumulated

deprecation-

furniture

Salaries payable

Accountsreceivable

Interest expense

Interest payable

Total

Net come

Total

1000

600

12100

600

400

600

12100

1000

600

27800

0

600

400

600

27800

0

600

7100

0

1400

0

8510

0

8510

0

85100

1000

20700

0

207000

600

400

600

192900

14100

207000

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P3-3A

Fernetti advertising agency

General journal

For the month of December 32, 2010

Date Account title and explanation Ref: Debit Credit

June 30,

2010

01

Adjusting entries

Supplies

Supplies expense

(to record supplies use on the month)

13000

13000

02

Interest expense

Interest payable

(to record interest expense on account)

750

750

03

Prepaid insurance

Insurance expense

(to record insurance expired)

1200

1200

04

Consulting revenue

Unearned revenue(to record unearned revenue have been earned)

1500

1500

05

Accounts receivable

Graphics revenue

(to record graphics revenue on account)

2000

2000

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06

Depreciation expense

Accumulated depreciation

(to record deprecation for six month)

1000

1000

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Ferneti advertising agency

WorksheetAs on June 30, 2010

Accounting title Trial balance Adjustment Adjusted trialbalance

Incomestatement

Balance sheet

Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

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Cash

Accounts receivableEquipment

Insurance expense

Salaries expense

Supplies expenseAdvertising expense

Rent expenseUtilities expense

Notes payable

Accounts payable

CapitalGraphic revenue

Consulting revenue

Total

SuppliesInterest expense

Interest payable

Prepaid insuranceUn earned revenue

Deprecation expense

Accumulated deprecation

Total

Net profit

Total

9500

14000

4500

0

18003000

03700

1900

1500

1700

10910

0

2000

0

90002200

0

52100

6000

10910

0

2000

1500

1300750

1200

1000

7750

1200

1300

2000

750

1500

1000

7750

9500

16000

4500

0

6003000

02400

1900

1500

1700

1300750

1200

1000

11285

0

2000

0

90002200

0

54100

4500

750

1500

1000

11285

0

600

3000

02400

19001500

1700

750

1000

3985

0

1875

0

5860

0

5410

0

4500

5860

0

5860

0

9500

16000

4500

0

1300

1200

73000

7300

0

20000

9000

22000

750

1500

1000

54250

18750

73000

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P3-1B

Hambone consulting

General journal

For the month of May 31, 2010

Date Accounts title and explanation Ref: Debit Credit

May 31,

2010

01

Adjusting entries

Supplies expense

Supplies(to record supplies has been used)

631

126

900

900

02Travel expenses

Travel payable(to record travel expenses on account)

736

229

250

250

03Insurance expense

Prepaid insurance

(to record insurance expense)

722

130

150

150

04

Unearned service revenue

Service revenue(to record unearned service revenue have been

earned)

209

400

1600

1600

05Salaries expense

Salaries payable

(to record salaries expense on account)

726

212

960

960

06

Deprecation expense

Accumulated depreciation

(to record deprecation expense)

717

150

170

170

07

Accounts receivable

Service revenue(to record service revenue on account)

1200

1200

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Hambone consulting

Worksheet

As on month 31, 2010

Accounts title Trial balance Adjustment Adjusted trial

balance

Income

statement

Balance sh

Debit Credit Debit Credit Debit Credit Debit Credit Debit C

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Cash

Accounts receivableSupplies

Prepaid insurance

Office equipment

Accounts payableUnearned service revenue

CapitalService revenue

Salaries expense

Rent expense

Total

Supplies expense

Travel expenseTravel payableInsurance expense

Salaries payable

Deprecation expenseAccumulated depreciation

Total

Net profit

Total

5700

60001900

3600

10200

3400

900

31700

45002000

177007500

31700

1200

1600

960

900

250

150

170

5230

900

150

1600

1200

250

960

170

5230

5700

72001000

3450

10200

4360

900

900

250

150

170

34280

4500400

1770010300

250

960

170

34280

4360

900

900

250

150

170

6730

3570

10300

10300

10300

10300

5700

72001000

3450

10200

27550

27550

44

17

2

9

23

3

27

P3-2B

Mound view motel

General journal

For the month of May 31, 2010

Date Accounts title and explanation Ref: Debit Credit

May 31, Adjusting entries

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2010

01

Insurance expense

Prepaid insurance

(to record insurance expired)

722

130

190

190

02

Supplies expense

Supplies(to record supplies used)

631

126

1450

1450

03

Deprecation expense - lodge

Accumulated deprecation

- lodge

(to record deprecation)

619

142

250

250

04

Deprecation expense - furniture

Accumulated deprecation

- furniture(to record deprecation)

621

150

225

225

05

Interest expense

Interest payable(to record unearned rent revenue have been

earned)

718

230

350

350

06

Unearned rent revenue

Rent revenue(to record unearned rent revenue have been

earned)

209

429

2200

2200

07

Salaries expense

Salaries payable

(to record salaries expense on account)

726

212

750

750

Mound view motel

Worksheet

As on may31, 2010Account title Trial balance Adjusting Adjusted trial

balance

Income

statement

Balance sh

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Debit Credit Debit Credit Debit Credit Debit Credit Debit Cre

Cash

SuppliesPrepaid insurance

Land

LodgeFurniture

Accounts payable

Unearned rent revenue

Mortgage payableCapital

Rent revenue

Advertising expenseSalaries experience

Utilities expense

Total

Insurance expenseSupplies expense

Deprecation expense

Accumulated deprecation

Interest expenseInterest payable

Salaries payable

Total

Net income

Total

3500

22002280

1200

06000

0

1500

0

6003300

900

9978

0

4800

3300

35000

4638

01030

0

9978

0

2200

750

1901450

475

350

5415

1450190

2200

475

350

750

5415

3500

7502090

12000

6000015000

6004050

900

1901450

475

350

10135

5

4800

1100

3500046380

12500

475

350

750

10135

5

6004050

900

1901450

475

350

8015

4485

1250

0

12500

12500

12500

3500

7502090

1200

06000

0

1500

0

9334

0

9334

0

48

11

350463

47

35

75

888

44

933

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P4-1A

Thomas magnum pi

General journal

For the month march 31, 2010

Date Accounts title and explanation Ref: Debit Credit2010,

March

3101

Adjusting entries

Supplies expense

Supplies

(to record supplies used)

670

670

02

Depreciation expense

Accumulated deprecation

(to record deprecation on account)

1000

1000

03

Interest expense

Interest payable(to record interest expense on account)

300

300

04

Insurance expense

Prepaid insurance

(to record insurance expired)

600

600

05

Accounts receivable

Service revenue

(to record service revenue)

530

530

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Thomas magnum pi

Worksheet

As on month 31, 2010

Account title Trial balance Adjustment Adjusted trial

balance

Income

statement

Balance sheet

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cash

Accounts receivableSupplies

Prepaid insurance

Equipment

Notes payableCapital

DrawingService revenue

Salaries expense

Travel expense

Rent expenseMiscellaneous expense

Accounts payable

Total

Supplies expenseDeprecation expense

Accumulated deprecation

Interest expenseInterest payable

Insurance expense

Total

Net income

Total

1140

05620

1050

2400

30000

600

22001300

1200

200

55970

10000

20000

1362

0

12350

5597

0

530

670100

0

300

600

310

0

670

600

530

100

0

300

310

0

1140

06150

380

1800

30000

600

22001300

1200

200

670

1000

300

600

5780

0

10000

20000

1415

0

12350

1000

300

5780

0

2200

1300

1200200

6701000

300

600

7470

6680

1415

0

1415

0

1415

0

1140

06150

380

1800

30000

600

5033

0

10002000

1235

1000

300

4365

6680

5033