ExampleFile:Gledger.

xls

IDENTIFICATIONAREA:

Filename:GLEDGERP.1of7
Designer:K.Smith
Date: Aug.18,2001

Directions:Enterjournalentriesintothegeneralledgeraccounts.
Atrialbalanceandincomestatementareautomatically
preparedfromthegeneralledgerbalances.

KeyLocations: Goto(F5):

GeneralLedger GL (cellA93)
TrialBalance TB (cellA286)
IncomeStatement IS (cellA315)

JournalEntries:

Enterthefollowingjournalentriesintothegeneralledger:

Jan.1 Dr.Cash ###

Cr.JeanDeaux,Capital $10,000
Openedmanagementconsultingfirmwith$10,000
depositintofirm'scheckingaccount.

Jan.1 Dr.PrepaidRent $1,200

Cr.Cash $1,200
Paidtwomonthsrentinadvanceforoffice
space.

Jan.2 Dr.OfficeEquipment $4,800

Cr.NotesPayable $4,800
Borrowedmoneywithanotetopurchasea
computerforofficeuse.
Estimatedusefullifeis4yearswithno
salvagevalue.

Jan.3 Dr.OfficeSupplies $1,000

Cr.AccountsPayable $1,000
Purchasedoncreditofficesupplies.

Jan.10 Dr.AccountsReceivable $2,000

Cr.ConsultingFeesEarned $2,000
Providedconsultingservicestoaclient.

Jan.12 Dr.AccountsReceivable $800

Cr.ConsultingFeesEarned $800
Providedconsultingservicestoaclient.

Jan.15 Dr.Cash $2,000

Cr.AccountsReceivable $2,000
Receivedpaymentfromclient.
EXAMPLEFILES CellH55
GLEDGER,P.2of7

Jan.20 Dr.AccountsReceivable $1,500

Cr.ConsultingFeesEarned $1,500
Providedconsultingservicestoaclient.

Jan.25 Dr.TelephoneExpense $200

Cr.Cash $200
Paidphonebill.

Jan.26 Dr.UtilityExpense $125

Cr.Cash $125
Paidelectricbill.

Jan.31 Dr.RentExpense $600

Cr.PrepaidRent $600
Adjustingentrytorecordportionofprepaid
rentthathasexpired.

Jan.31 Dr.OfficeSuppliesExpense $200

Cr.OfficeSupplies $200
Adjustingentrytorecordthat$200ofsupplies
havebeenusedthismonth.

Jan.31 Dr.DepreciationExp.,OfficeEquip. $100

Cr.AccumulatedDep.,OfficeEquip. $100
Torecordonemonth'sstraightlinedepreciation
onofficeequipment($4,800/4/12).

Jan.31 Dr.JeanDeaux,Withdrawals $3,000

Cr.Cash $3,000
Torecordwithdrawalofowner'scapitalforpersonal
use.
CellA89 EXAMPLEFILES
GLEDGER,P.3of7
INPUT/OUTPUTAREA:

GENERALLEDGERACCOUNTS:

No.101 CASH |

Date|
Dr.|Cr.| Balance|

Jan.1 10,000 #VALUE!|
Jan.1 1,200 #VALUE!|
Jan.15 2,000 #VALUE!|
Jan.25 200 #VALUE!|
Jan.26 125 #VALUE!|
Jan.31 3,000 #VALUE!|
#VALUE!|
EndingBalance #VALUE!|

No.102 ACCOUNTSRECEIVABLE|

Date|
Dr.|Cr.| Balance|

Jan.10 2,000 #VALUE!|
Jan.12 800 #VALUE!|
Jan.15 2,000 #VALUE!|
Jan.20 1,500 #VALUE!|
#VALUE!|
EndingBalance #VALUE!|

No.103 PREPAIDRENT |

Date|
Dr.|Cr.| Balance|

Jan.1 1,200 #VALUE!|
Jan.31 600 #VALUE!|
#VALUE!|
EndingBalance #VALUE!|

No.104 OFFICESUPPLIES |

Date|
Dr.|Cr.| Balance|

Jan.3 1,000 #VALUE!|
Jan.31 200 #VALUE!|
#VALUE!|
EndingBalance #VALUE!|

EXAMPLEFILES CellH145
GLEDGER,P.4of7

No.105 OFFICEEQUIPMENT |

Date|
Dr.|Cr.| Balance|

Jan.2 4,800 #VALUE!|
#VALUE!|
#VALUE!|
EndingBalance #VALUE!|

No.106 ACCUM.DEPRECIATION|
OFFICEEQUIPMENT |

Date|
Dr.|Cr.| Balance|

Jan.31 100 #VALUE!|
#VALUE!|
#VALUE!|
EndingBalance #VALUE!|

No.201 ACCOUNTSPAYABLE |

Date|
Dr.|Cr.| Balance|

Jan.3 1,000 #VALUE!|
#VALUE!|
#VALUE!|
EndingBalance #VALUE!|

No.202 NOTESPAYABLE |

Date|
Dr.|Cr.| Balance|

Jan.2 4,800 #VALUE!|
#VALUE!|
#VALUE!|
EndingBalance #VALUE!|

CellA191 EXAMPLEFILES
GLEDGER,P.5of7

No.301 JEANDEAUX,CAPITAL|

Date|
Dr.|Cr.| Balance|

Jan.1 10,000 #VALUE!|
#VALUE!|
EndingBalance #VALUE!|

No.302 JEANDEAUX, |
WITHDRAWALS |

Date|
Dr.|Cr.| Balance|

Jan.31 3,000 #VALUE!|
#VALUE!|
EndingBalance #VALUE!|

No.401 CONSULTINGFEES |
EARNED |

Date|
Dr.|Cr.| Balance|

Jan.10 2,000 #VALUE!|
Jan.12 800 #VALUE!|
Jan.20 1,500 #VALUE!|
#VALUE!|
EndingBalance #VALUE!|

No.501 DEP.EXPENSE, |
OFFICEEQUIPMENT |

Date|
Dr.|Cr.| Balance|

Jan.31 100 #VALUE!|
#VALUE!|
EndingBalance #VALUE!|

EXAMPLEFILES CellH238
GLEDGER,P.6of7

No.502 OFFICESUPPLIESEXP|

Date|
Dr.|Cr.| Balance|

Jan.31 200 #VALUE!|
#VALUE!|
EndingBalance #VALUE!|

No.503 RENTEXPENSE |

Date|
Dr.|Cr.| Balance|

Jan.31 600 #VALUE!|
#VALUE!|
#VALUE!|
EndingBalance #VALUE!|

No.504 UTILITIESEXPENSE |

Date|
Dr.|Cr.| Balance|

Jan.26 125 #VALUE!|
#VALUE!|
#VALUE!|
EndingBalance #VALUE!|

No.505 TELEPHONEEXPENSE |

Date|
Dr.|Cr.| Balance|

Jan.25 200 #VALUE!|
#VALUE!|
#VALUE!|
EndingBalance #VALUE!|

CellA282 EXAMPLEFILES
GLEDGER,P.7of7

DEAUX'SCONSULTINGCOMPANY
TRIALBALANCE
JAN.31,1999

Dr. Cr.

Cash #VALUE!
AccountsReceivable #VALUE!
PrepaidRent #VALUE!
OfficeSupplies #VALUE!
OfficeEquipment #VALUE!
Accum.Dep.,OfficeEquip. #VALUE!
AccountsPayable #VALUE!
NotesPayable #VALUE!
JeanDeaux,Capital #VALUE!
JeanDeaux,Withdrawals #VALUE!
ConsultingFeesEarned #VALUE!
Dep.Exp.,OfficeEquip. #VALUE!
OfficeSuppliesExp. #VALUE!
RentExpense #VALUE!
UtilitiesExpense #VALUE!
TelephoneExpense #VALUE!

TOTAL #VALUE! #VALUE!
======== ========

DEAUX'SCONSULTINGCOMPANY
INCOMESTATEMENT
FORTHEMONTHENDEDJANUARY31,1999
REVENUE:
ConsultingFeesEarned #VALUE!

EXPENSES:
Dep.Exp.,OfficeEquip. #VALUE!
OfficeSuppliesExp. #VALUE!
RentExpense #VALUE!
UtilitiesExpense #VALUE!
TelephoneExpense #VALUE!
TotalExpenses #VALUE!

NETINCOME #VALUE!
========