Date
Account title
L.F
Dr TK
Cr TK
APRIL
1
CASH ACCOUNT
200000
MR.KAMAL`S CAPITAL
200000
(Being kamal give the cash as capital)
4
LAND
50000
CASH ACCOUNT
50000
(Being land purchased)
8
Advertising expenses
2000
A/C Payable
2000
(As advertising expenses incrurred )
11
Salaries expenses
15000
Cash a/c
15000
( As salaries paid on cash)
13
Prepaid insurance
36000
Cash a/c
36000
( As insurance paid on cash)
17
Mr. kamal`s withdrawal
10000
Cash a/c
10000
( As Mr. kamal withdraw cash)
20
Cash a/c
6000
Adimission revenue
6000
( As admission fees received on cash)
25
Cash a/c
25000
Unearned Adimission revenue
25000
( As admission fees received on cash)
30
Cash a/c
8900
Adimission revenue
8900
( As admission fees received on cash)
30
A/C Payable
900
Cash a/c
900
( As a/c payable paid for adv. Expenses)
Date
Account title
J.F
Dr TK
Cr TK
Balance
MR.KAMAL`S CAPITAL
200000
200000
LAND
50000
150000
Salaries expenses
15000
135000
Prepaid insurance
36000
99000
Mr. kamal`s withdrawal
10000
89000
Adimission revenue
6000
95000
Unearned Adimission revenue
25000
120000
Adimission revenue
8900
128900
A/C Payable
900
128000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
50000
50000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash account
200000
200000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Account Payable
2000
2000
Advertising Expenses
NANDAN PARK
JOURNAL ENTRIES
CASH ACCOUNT
KAMAL`S CAPITAL
Land
Nov - 2011
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
900
900
Adv. Expenses
2000
1100
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
15000
15000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
36000
36000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
10000
10000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
6000
6000
Cash
8900
14900
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
25000
25000
Account title
Dr TK
Cr TK
Cash
128000
Mr. Kamai`sCapital
200000
Land
50000
Advertising Expenses
2000
Accounts payable
1100
Salaries Expenses
15000
Prepaid insurance
36000
Mr. Kamai`s Drawings
10000
Admission revenue
14900
Unurned Revenue
25000
241000
241000
Trial Balance
for the period ended............
NANDAN PARK
Accounts payable
Salaries
Prepaid insurance
Mr. kamal`s drawings
Admission Revenue
Unearned Admission Revenue
Date
Account title
L.F
Dr TK
Cr TK
মেমে
1
CASH ACCOUNT
250000
Jane Kent`s CAPITAL
250000
(Being jane give the cash as capital)
3
Supplies a/c
25000
A/C Payable
25000
(Being supplies purchased on credit)
7
Rent expenses
9000
Cash a/c
9000
(As rent paid in cash)
8
Accounts Receivble
21000
Revenue
21000
12
Cash a/c
3500
Unurned Revenue
3500
31
Salary Expenses
20000
Cash a/c
20000
( As salary paid in cash)
31
Accounts payable
10000
Cash a/c
10000
( As 40% OF SUPPLIES PAID)
Date
Account title
J.F
Dr TK
Cr TK
Balance
Jane Kent`s CAPITAL
250000
250000
Rent expenses
9000
241000
Salary Expenses
20000
221000
Accounta payable
10000
211000
Unearned revenue
3500
214500
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash account
250000
250000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Account Payable
25000
25000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
10000
10000
Supplies account
25000
15000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
20000
20000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
9000
9000
CASH ACCOUNT
Salaries
Rent
KAMAL`S CAPITAL
Supplies
Accounts payable
JANE KENT
JOURNAL ENTRIES
May - 2012
Date
Account title
J.F
Dr TK
Cr TK
Balance
Revenue
21000
21000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
3500
3500
Date
Account title
J.F
Dr TK
Cr TK
Balance
Account Receivable
21000
21000
Account title
Dr TK
Cr TK
Cash
214500
Jane Kent`s CAPITAL
250000
Supplies
25000
Rent
9000
Accounts payable
15000
Salaries
20000
Accounts Receivable
21000
Revenue
21000
Unurned Revenue
3500
289500
289500
Accounts receivable
Unurned Revenue
Revenue
Jane Kent
Trial Balance
for the period ended............
Date
Account title
L.F
Dr TK
Cr TK
APRIL
1
CASH ACCOUNT
50000
Rosy`s capital account
50000
(Being Rossy give the cash as capital)
4
LAND
30000
CASH ACCOUNT
30000
(Being land purchased)
8
Advertising expenses
1800
A/C Payable
1800
(As advertising expenses incrurred )
11
Salaries expenses
1500
Cash a/c
1500
( As salaries paid on cash)
13
Prepaid insurance
1500
Cash a/c
1500
( As insurance paid on cash)
17
Rossy`s withdrawal
600
Cash a/c
600
( As Rossy withdraw cash)
20
Cash a/c
5700
Adimission revenue
5700
( As admission fees received on cash)
25
Cash a/c
2500
Unearned Adimission revenue
2500
( As admission fees received on cash)
30
Cash a/c
5900
Adimission revenue
5900
( As admission fees received on cash)
30
A/C Payable
700
Cash a/c
700
( As a/c payable paid for adv. Expenses)
Date
Account title
J.F
Dr TK
Cr TK
Balance
ROSSY`S CAPITAL
50000
50000
LAND
30000
20000
Salaries expenses
1500
18500
Prepaid insurance
1500
17000
Rossy`s withdrawal
600
16400
Adimission revenue
5700
22100
Unearned Adimission revenue
2500
24600
Adimission revenue
5900
30500
A/C Payable
700
29800
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
30000
30000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash account
50000
50000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Account Payable
1800
1800
Rossy`S CAPITAL
Advertising Expenses
Adventure Park
JOURNAL ENTRIES
CASH ACCOUNT
Land
Dec - 2012
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
700
700
Adv. Expenses
1800
1100
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
1500
1500
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
1500
1500
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
600
600
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
5700
5700
Cash
5900
11600
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
2500
2500
Account title
Dr TK
Cr TK
Cash
29800
ROSSY`S CAPITAL
50000
Land
30000
Advertising Expenses
1800
Accounts payable
1100
Salaries Expenses
1500
Prepaid insurance
1500
Mr. Kamai`s Drawings
600
Admission revenue
11600
Unurned Revenue
2500
65200
65200
Accounts payable
Salaries
ADVENTURE PARK
Trial Balance
for the period ended............
Prepaid insurance
Rossy`s drawings
Admission Revenue
Unearned Admission Revenue
Date
Account title
L.F
Dr TK
Cr TK
JAN
1
CASH ACCOUNT
20000
MR. M KHAN`S CAPITAL
20000
(Being kamal give the cash as capital)
2
Rent
1000
CASH ACCOUNT
1000
(Being rent given on cash)
3
Laundry equipment
25000
Notes Payable
15000
Cash account
10000
4
Prepaid insurance
1200
Cash a/c
1200
( As insurance paid on cash)
10
Advertising expenses
200
Accounts payable
200
( As insurance paid on cash)
20
Mr. M Khan`s drawings
700
Cash a/c
700
( As Mr. kamal withdraw cash)
30
Cash a/c
6200
Service revenue
6200
( As service revenue received on cash)
Date
Account title
J.F
Dr TK
Cr TK
Balance
MR. M KHAN`S CAPITAL
20000
20000
Service revenue
6200
26200
Rent expenses
1000
25200
Laundry Equimpment
10000
15200
Prepaid Insurance
1200
14000
Mr. M Khan`s drawings
700
13300
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
1000
1000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash account
20000
20000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash account
10000
10000
Account Payable
15000
25000
Date
Account title
J.F
Dr TK
Cr TK
Balance
Adv. Expenses
200
200
Date
Account title
J.F
Dr TK
Cr TK
Balance
Laundry Equimpment
15000
15000
M. Khan`S CAPITAL
Laundry Equimpment
Accounts payable
Notes Payable
CAMPUS LAUNDRY
JOURNAL ENTRIES
CASH ACCOUNT
Rent
Dec - 2013
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
1200
1200
Date
Account title
J.F
Dr TK
Cr TK
Balance
Accounts payable
200
200
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
700
700
Date
Account title
J.F
Dr TK
Cr TK
Balance
Cash
6200
6200
Account title
Dr TK
Cr TK
Cash
13300
MR. M KHAN`S CAPITAL
20000
Rent
1000
Advertising Expenses
200
Notes payable
15000
Laundry Equipment
25000
Prepaid insurance
1200
Mr.M Khan`s Drawings
700
Service Revenue
6200
Account payable
200
41400
41400
Campus Laundry
Trial Balance
for the period ended............
Prepaid insurance
Advertising expenses
M. Khan`s Drawings
Service Revenue
