Jing Suen Services

General Ledger
For the Month ended 31st July 2016 PAGE 1
1 2

DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2016

1 Jul 1 Cash R1 4,000 1

2 Jing Suen, CapitaL 4,000 2
3 8 Prepaid Insurance C1 600 3
4 Cash 600 4
5 10 Supplies M1 180 5
6 Accounts Payable - Bayou Supplies 180 6
7 12 Cash T12 964 7
8 Sales 964 8
9 15 Accounts Receivable - M. Kadam S1 150 9
10 Sales 150 10
11 19 Advertising Expense C2 225 11
12 Cash 225 12
13 20 Accounts Payable - Bayou Supplies C3 120 13
14 Cash 120 14
15 27 Cash R2 100 15
16 Accounts Receivable - M. Kadam 100 16
17 31 Jing Suen, Drawing C4 800 17
18 Cash 800 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
 Chart of Accounts
Jing Suen Services
(100) ASSETS (400) REVENUE
110 cash 410 sales
115 Accounts Receivable - B. Conway
120 Accounts Receivable - B. Conway (500) Expenses
130 Supplies 510 Advertising Expense
140 Prepaid Insurance 520 Utilities Expense

(200) LIABILITIES
210 Accounts Payable - Bayou Supplies

(300) OWNER'S EQUITY

310 Jing Suen, CapitaL
320 Jing Suen, Drawing
 GENERAL LEDGER
ACCOUNT Cash ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2016 REF. DEBIT
1 July 1 G1 4000 4000 4000
2 8 G1 600 3400
3 12 G1 964 4364
4 19 G1 225 4139
5 20 G1 120 4019
6 27 G1 100 4119
7 30 G1 800 3319
8 31 G1 75 3244
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 110

BALANCE
CREDIT
4000 1
4600 2
3636 3
3861 4
3981 5
3881 6
4681 7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Accounts Receivable-B. Conway

DATE POST.
ITEM DEBIT
2016 REF.
1 July 30 G1 100
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 ACCOUNT NO. 115

BALANCE
CREDIT
DEBIT CREDIT
100 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Accounts Receivable-M.Kadam

DATE POST.
ITEM DEBIT
2016 REF.
1 July 15 G1 150
2 27 G1
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 ACCOUNT NO. 120

BALANCE
CREDIT
DEBIT CREDIT
150 1
100 50 2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Supplies

DATE POST.
ITEM DEBIT
2016 REF.
1 July 10 G1 180
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 ACCOUNT NO. 130

BALANCE
CREDIT
DEBIT CREDIT
180 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Prepaid Insurance

DATE POST.
ITEM DEBIT
2016 REF.
1 July 8 G1 600
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 ACCOUNT NO. 140

BALANCE
CREDIT
DEBIT CREDIT
600 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Accounts Payable - Bayou Supplies

DATE POST.
ITEM DEBIT
2016 REF.
1 July 10 G1
2 20 G1 120
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 ACCOUNT NO. 210

BALANCE
CREDIT
DEBIT CREDIT
180 180 1
60 2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Jing Suen, CapitaL

DATE POST.
ITEM DEBIT
2016 REF.
1 July 1 G1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 ACCOUNT NO. 310

BALANCE
CREDIT
DEBIT CREDIT
4,000 4,000 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Jing Suen, Drawing

DATE POST.
ITEM DEBIT
2016 REF.
1 July 31 G1 800
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 ACCOUNT NO. 320

BALANCE
CREDIT
DEBIT CREDIT
800 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Sales

DATE POST.
ITEM DEBIT
2016 REF.

1 July 12 G1
2 15 G1
3 30 G1
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 ACCOUNT NO. 410

BALANCE
CREDIT
DEBIT CREDIT

964 964 1
150 1,114 2
100 1214 3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Advertising Expense

DATE POST.
ITEM DEBIT
2016 REF.
1 July 19 G1 225
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 ACCOUNT NO. 510

BALANCE
CREDIT
DEBIT CREDIT
225 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Utilities Expenses ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
REF. DEBIT
1 July 30 G1 75 75
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 520

BALANCE
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21