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Day 2 Assignment (HW CHP 3-2) - M Farhan I (29120616) YP64C

This document contains journal entries, ledger accounts, and a trial balance for Emily Stansbury Dentist for the month of April 2020. The journal entries record various transactions including the initial capital contribution, expenses for rent, supplies, and salary, and revenue from services. The ledger accounts show the debits and credits for each account over time. The trial balance at the end of the month ensures the total debits equal the total credits.

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farhan izharuddin
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47 views3 pages

Day 2 Assignment (HW CHP 3-2) - M Farhan I (29120616) YP64C

This document contains journal entries, ledger accounts, and a trial balance for Emily Stansbury Dentist for the month of April 2020. The journal entries record various transactions including the initial capital contribution, expenses for rent, supplies, and salary, and revenue from services. The ledger accounts show the debits and credits for each account over time. The trial balance at the end of the month ensures the total debits equal the total credits.

Uploaded by

farhan izharuddin
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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a.

Journal Entries
General Journal J1
Date Account Ref. Debit Credit
2020
Apr-01 Cash 101 € 20.000
Share capital-ordinary 311 € 20.000
Apr-01 -
Apr-02 Rent expense 729 € 1.100
Cash 101 € 1.100
Apr-03 Supplies 126 € 4.000
AP 201 € 4.000
Apr-10 Services revenue 400 € 5.100
AR 112 € 5.100
Apr-11 Cash 101 € 1.000
Unearned service revenue 209 € 1.000
Apr-20 Cash 101 € 2.100
Services revenue 400 € 2.100
Apr-30 Secretary salary 726 € 2.800
Cash 101 € 2.800
Apr-30 Cash 101 € 2.400
AP 201 € 2.400
€ 38.500 € 38.500
b. Ledger account

Cash No. 101 Unearned service revenue No. 209


Date Explanation Ref Debit Credit Balance Date Explanation Ref Debit Credit Balance
Apr-01 J1 € 20.000 € 20.000 Apr-11 J1 € 1.000 € 1.000
Apr-02 J1 € 1.100 € 1.100
Apr-11 J1 € 1.000 € 1.000 Share capital-ordinary No. 311
Apr-20 J1 € 2.100 € 2.100 Date Explanation Ref Debit Credit Balance
Apr-30 J1 € 2.800 € 2.800 Apr-01 J1 € 20.000 € 20.000
Apr-30 J1 € 2.400 € 2.400
€ 16.800 Service revenue No. 400
Date Explanation Ref Debit Credit Balance
Account Receivable No. 112 Apr-10 J1 € 5.100 € 5.100
Date Explanation Ref Debit Credit Balance Apr-20 J1 € 2.100 € 2.100
Apr-10 J1 € 5.100 € 5.100 € 7.200

Supplies No. 126 Salaries and wage expense No. 726


Date Explanation Ref Debit Credit Balance Date Explanation Ref Debit Credit Balance
Apr-03 J1 € 4.000 € 4.000 Apr-30 J1 € 2.800 € 2.800

Account Payable No. 201 Rent expense No. 729


Date Explanation Ref Debit Credit Balance Date Explanation Ref Debit Credit Balance
Apr-03 J1 € 4.000 € 4.000 Apr-02 J1 € 1.100 € 1.100
Apr-30 J1 € 2.400 € 2.400
€ 1.600
c. Trial balance

Emily Stansbury Dentist Trial Balance, April 30 2020

Account Debit Credit


Cash € 16.800
Account Receivable € 5.100
Supplies € 4.000
Account Payable € 1.600
Unearned Service Revenue € 1.000
Share Capital-Ordinary € 20.000
Service Revenue € 7.200
Salary € 2.800
Rent Expense € 1.100
€ 29.800 € 29.800

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