Nattanicha Siamnikorn (Mimi)

Jirat Prasertmak (Jay)

 Chart of Accounts
Darlene's Music Studio
Balance Sheet Accounts

(100) ASSETS
110 Cash
120 Accounts Receiveable- K. Hrbek
130 Supplies
140 Prepaid Insurance

(200) LIABILITIES
210 Accounts Payable- Atlas Supplies

(300) OWNER'S EQUITY

310 Darlene Steffens, Capital
320 Darlene Steffens, Drawing
Chart of Accounts
arlene's Music Studio
Income Statement Accounts

(400) REVENUE
410 Sales

(500) EXPENSES
510 Advertising Expense
520 Rent Expense
530 Utilities Expense
 Darlene's Music Studio
General Journal
From the month ended 30/09/2017 PAGE 1
1 2
DOC. POST. GENERAL
DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2017
1 SEP 2 Cash R1 3,500 1
2 Darlene Steffens, Capital 3,500 2
3 3 Rent Expense C1 500 3
4 Cash 500 4
5 6 Supplies M1 650 5
6 Accts. Pay- Atlas Supplies 650 6
7 7 Utilities Expense C2 60 7
8 Cash 60 8
9 7 Cash T7 400 9
10 Sales 400 10
11 10 Sales S1 325 11
12 Accts. Rec- K.Hrbek 325 12
13 11 Prepaid Insurance C3 490 13
14 Cash 490 14
15 14 Cash T14 550 15
16 Sales 550 16
17 16 Advertising Expense C4 163 17
18 Cash 163 18
19 21 Cash T21 425 19
20 Sales 425 20
21 23 Accts. Pay- Atlas Supplies C5 500 21
22 Cash 500 22
23 24 Cash R2 213 23
24 Accts. Rec- K.Hrbek 213 24
25 26 Accts. Pay- Atlas Supplies C6 300 25
26 Cash 300 26
27 28 Cash T28 250 27
28 Sales 250 28
29 29 Utilities Expense C7 55 29
30 Cash 55 30
31 29 Carried Forward 8,381 8,381 31
32 32
 PAGE 2
1 2

DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT

2017
1 SEP 29 Brought Forward 8,381 8,381 1
2 29 Cash S2 240 2
3 Accts. Rec- K.Hrbek 240 3
4 30 Cash T30 350 4
5 Sales 350 5
6 30 Darlene Steffens, Drawing C8 500 6
7 Cash 500 7
8 30 Totals 9,471 9,471 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 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
 GENERAL LEDGER
ACCOUNT Cash ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 SEP 2 3,500 3,500
2 3 500 3,000
3 7 60 2,940
4 7 400 3,340
5 11 490 2,850
6 14 550 3,400
7 16 163 3,237
8 21 425 3,662
9 23 500 3,162
10 24 213 3,375
11 26 300 3,075
12 28 250 3,325
13 29 55 3,270
14 30 350 3,620
15 30 500 3,120
16
17
18
19
20
21
ACCOUNT NO. 110

BALANCE
CREDIT
1
2
3
4
5
6
7 Cash is proved
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Accounts Receiveable- K. Hrbek ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 SEP 10 325
2 24 213
3 29 240
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 120

BALANCE
CREDIT
325 1
538 2
778 3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Supplies ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 SEP 6 650 650
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
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 ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 SEP 11 490 490
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
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- Atlas Supplies ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 SEP 6 650
2 23 500
3 26 300 150
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 210

BALANCE
CREDIT
650 1
150 2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Darlene Steffens, Capital ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 SEP 2 3,500
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
3,500 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Darlene Steffens, Drawing ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 SEP 30 500 500
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
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 ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 SEP 7 400
2 10 325
3 14 550
4 21 425
5 28 250
6 30 350
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 410

BALANCE
CREDIT
400 1
75 2
625 3
1050 4
1300 5
1650 6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Advertising Expense ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 SEP 16 163 163
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
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Rent Expense ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 SEP 3 500 500
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
 GENERAL LEDGER
ACCOUNT Utilities Expense ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
2017 REF. DEBIT
1 SEP 7 60 60
2 29 55 115
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
ACCOUNT NO. 530

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