Professional Documents
Culture Documents
WORK SHEET
FOR PERIOD ENDED DECEMBER 31,2004
No.
111
112
113
114
115
116
115
121
122
123
124
125
211
212
213
214
311
312
313
410
411
Account
Cash
Notes Receivable
Account Receivable
Interest Receivable
Merchandise Inventory
Supplies
Prepaid Insurance
Land
Store Equipment
Accumulated Depreciation
Store Equipment
Office Equipment
Accumulated Depreciation
Office Equipment
Account Payable
Salaries Payable
Unearned Rent
Notes Payable
Putris Capital
Putris Withdrawal
Income Summary
Sales
Sales Return & Allowances
Trial Balance
52,920
40,000
60,800
59,700
1,090
4,560
10,000
27,100
2,600
Adjustment
200
62,150
59,700
610
1,910
3,100
-
Adjusted T.Balance
52,920
40,000
60,800
200
62,150
480
2,650
10,000
27,100
5,700
15,570
-
2,230
2,490
15,570
-
4,720
18,000
6,140
22,420
2,400
25,000
153,800
720,185
-
1,140
62,150
-
18,000
59,700
6,140
22,420
1,140
1,800
25,000
153,800
62,150
720,185
-
660
59,700
-
Income Statement
59,700
6,140
62,150
720,185
-
Balance sheet
52,920
40,000
60,800
200
62,150
480
2,650
10,000
27,100
5,700
15,570
-
4,720
18,000
-
22,420
1,140
1,800
25,000
153,800
-
412
510
511
512
513
520
521
522
523
524
531
532
533
534
534
610
611
710
Sales Discount
Purchase
Purchase Return and
Allowance
Purchase Discount
Transport In
Sales Salaries Expense
Advertise Expense
Depreciation Store
Equipment Expense
Sales Miscellaneous
Expense
Office Salaries Expense
Rent Expense
Depreciation Office
Equipment Expense
Insurance Expense
Supplies Expense
Administrative
Miscellaneous Expense
Rent Revenue
Interest Revenue
Interest Expense
NET INCOME
5,790
521,980
5,790
521,980
9,100
2,525
-
780
3,100
17,400
60,030
10,860
3,100
630
630
20,660
8,100
-
360
2,490
21,020
8,100
2,490
1,910
610
-
1,910
610
-
17,400
59,250
10,860
-
760
2,440
943,860
3,600
943,860
131,900
600
200
131,900
2,440
1,012,940
9,100
2,525
-
630
21,020
8,100
2,490
1,910
610
-
289,960
214,580
9,100
2,525
-
600
3,800
1,012,940
5,790
521,980
17,400
60,030
10,860
3,100
2,440
722,960
600
3,800
798,360
75,400
75,400
798,360
798,360
289,960
289,960
Account
Cash
Notes Receivable
Account Receivable
Interest Receivable
Merchandise Inventory
Supplies
Prepaid Insurance
Land
Store Equipment
Accumulated Depreciation
Store Equipment
Office Equipment
Accumulated Depreciation
Office Equipment
Account Payable
Salaries Payable
Unearned Rent
Notes Payable
Putris Capital
Putris Withdrawal
Sales
Sales Return & Allowances
Sales Discount
Trial Balance
52,920
40,000
60,800
63,950
1,090
4,560
10,000
27,100
2,600
Adjustment
200
1,800
610
1,910
3,100
-
Adjusted T.Balance
52,920
40,000
60,800
200
62,150
480
2,650
10,000
27,100
5,700
15,570
-
2,230
2,490
15,570
-
4,720
18,000
6,140
5,790
22,420
2,400
25,000
153,800
720,185
-
1,140
-
18,000
6,140
5,790
22,420
1,140
1,800
25,000
153,800
720,185
-
660
-
Income Statement
6,140
5,790
720,185
-
Balance sheet
52,920
40,000
60,800
200
62,150
480
2,650
10,000
27,100
5,700
15,570
-
4,720
18,000
-
22,420
1,140
1,800
25,000
153,800
-
510
513
520
521
522
523
524
531
532
533
534
534
610
611
710
NET INCOME
523,505
17,400
59,250
10,860
-
1,800
780
3,100
525,305
17,400
60,030
10,860
3,100
525,305
17,400
60,030
10,860
3,100
630
630
630
20,660
8,100
-
360
2,490
21,020
8,100
2,490
21,020
8,100
2,490
1,910
610
-
1,910
610
-
1,910
610
-
3,600
932,235
11,850
289,980
214,580
760
2,440
932,235
i).
a).
600
200
11,850
2,440
939,165
600
3,800
939,165
2,440
649,185
600
3,800
724,585
75,400
75,400
724,585
724,585
289,980
289,980
No.
11
12
14
15
17
18
21
23
31
32
41
51
52
54
55
59
Account
Cash
Account Receivable
Supplies
Prepaid Insurance
Land
Office Equipment
Account Payable
Unearned Rent
Putris Capital
Putris Withdrawal
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Supplies Expense
Miscellaneous Expense
Insurance Expense
Rent Revenue
Wages payable
Depreciation Equipment
Accumulated Depreciation
TOTAL
NET INCOME
900
360
15,000
16,340
-
$32,600
$32,600
500
120
250
1,240
100
50
$ 2,260
1,240
100
500
120
250
50
$ 2,260
2,065
2,720
760
2,300
10,000
1,800
4,000
4,525
1,600
985
2,040
455
100
50
$ 33,400
900
240
15,000
16,840
120
250
50
$ 33,400
Income Statement
4,525
1,600
985
2,040
455
100
50
$ 9,755
7,205
$ 16,960
16,840
120
$16,960
$ 16,960
Balance sheet
2,065
2,720
760
2,300
10,000
1,800
4,000
$ 23,645
$ 23,645
900
240
15,000
250
50
$ 16,440
7,205
$ 23,645