COMPILATION OF T-ACCOUNTS

Cash
Bal Beg cash purch of mdse
sales of mdse cash purch of FA & OA
collections of other income payment of expenses
Proceeds from sales: FA & OA payment to creditors & lenders
sales of own
Collections fromstock/bonds
customers, payment of cash
redemptions dividends of
or retirements
stock subcribers, and other corporation's own stock and
borrowers bonds
Proceeds o loans Loans granted to others
Payments of cash dividends
Ending balance

Accounts Receivable
beg balance Collections-customers on acct
Sales of mdse on acct Disct granted to customers
Trade notes dishonored Receipt -Notes fr customers
Recovery of written off accts Returns & Allow on account

Alllowance for D/A

worthless AR written off beg balance

Balance end Provision for DA

Recovery of written off accts

AJE for estimated DA

Notes receivable
Beg balance Collections from note makers

Receipt of Notes -Sale of mdse Notes dishonored by maker

Receipt of notes fr customers Ending balance

Issuance of Notes for Loans

Merchandise Inventory - Perpetual

Bal - beg Cost of mdse sold
Cost of mdse returned to
Cost of mdse purchased creditors
Cost of mdse returned

Land, Building & Equipment

beg balance Disposal, retirement, sale
Acquisitions Balance end
Additions, betterments,
replacements

Accumulated Depreciation
Portion: disposed, retired, sold Balance beg
Balance end AJE for depreciation