Chart of Accounts

Darlene's Music Studio

(100) ASSETS (400) REVENUE
110 cash 410 sales
120 Accounts Receivable - Hrbek
130 Supplies (500) Expenses
140 Prepaid Insurance 510 Advertising Expense
520 Rent Expense
(200) LIABILITIES 530 Utilities Expense
210 Accounts Payable - Atlas Supplies

(300) OWNER'S EQUITY

310 Darlene Steffens, CapitaL
320 Darlene Steffens, Drawing
 General Journal
Darlene's Music Studio
For the month ended 30/7/17 PAGE 1
1 2

DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT

1 Sept 2 Cash R1 110 3,500 1

2 Darlene Steffens, Capital 310 3,500 2
3 3 Rent Expense C1 520 500 3
4 Cash 110 500 4
5 6 Supplies M1 130 650 5
6 Accounts payable- Atlas Supplies 210 650 6
7 7 Utilities expense C2 530 60 7
8 Cash 110 60 8
9 7 Cash T7 110 400 9
10 Sales 410 400 10
11 10 Accounts receivable- K. Hrbek S1 120 325 11
12 Sales 410 325 12
13 11 Prepaid Insurance C3 140 490 13
14 Cash 110 490 14
15 14 Cash T14 110 550 15
16 Sales 410 550 16
17 16 Advertising Expense C4 510 163 17
18 Cash 110 163 18
19 21 Cash T21 110 425 19
20 Sales 410 425 20
21 23 Accounts payable- Atlas Supplies C5 210 500 21
22 Cash 110 500 22
23 24 Accounts Receivable- K. Hrbek R2 120 213 23
24 Sales 410 213 24
25 26 Accounts payable- Atlas Supplies C6 210 300 25
26 Cash 110 300 26
27 28 Cash T28 110 250 27
28 Sales 410 250 28
29 29 Utilities expense C7 530 55 29
30 Cash 110 55 30
31 29 Carried Forward 8,381 31
32 32
 PAGE
1 2

DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT

1 Sept 29 Brought Forward 1

2 29 Accounts Receivable-K. Hrbek S2 120 240 2
3 Sales 410 240 3
4 30 Cash T30 110 350 4
5 Sales 410 350 5
6 30 Darlene Steffens, Drawing C8 320 500 6
7 Cash 110 500 7
8 30 Total 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 ACCOUNT NO.

DATE POST. BALANCE

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

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 Cash

DATE POST.
ITEM DEBIT
REF.
1 Sept 2 G1 3500
2 3 G1
3 7 G1
4 7 G1 400
5 11 G1
6 14 G1 550
7 16 G1
8 21 G1 425
9 23 G1
10 26 G1
11 28 G1 250
12 29 G1
13 30 G1 350
14 30 G1
15
16
17
18
19
20
21
 ACCOUNT NO. 110

BALANCE
CREDIT
DEBIT CREDIT
3500 1
500 3000 2
60 3060 3
3460 4
490 2970 5
3520 6
163 3357 7
3782 8
500 3282 9
300 3582 10
3832 11
55 3777 12
4127 13
500 3627 14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Accounts Receivable - Hrbek ACCOUNT NO.

DATE POST. BALANCE

ITEM DEBIT CREDIT
REF. DEBIT
1 Sept 10 G1 325 325
2 24 G1 213 538
3 29 G2 240 778
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 ACCOUNT NO. 120

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 Supplies

DATE POST.
ITEM DEBIT
REF.
1 Sept 6 G1 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
DEBIT CREDIT
650 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
REF.
1 Sept G1 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
DEBIT CREDIT
490 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

DATE POST.
ITEM DEBIT CREDIT
REF.
1 Sept 6 G1 650
2 23 G1 500
3 26 G1 300
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 ACCOUNT NO. 210

BALANCE
DEBIT CREDIT
650 1
150 2
450 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

DATE POST.
ITEM DEBIT
REF.
1 Sept 2 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
3500 3500 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

DATE POST.
ITEM DEBIT
REF.
1 Sept 30 G2 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
DEBIT CREDIT
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 Sales

DATE POST.
ITEM DEBIT
REF.
1 Sept 7 G1
2 10 G1
3 14 G1
4 21 G1
5 24 G1
6 28 G1
7 29 G2
8 30 G2
9
10
11
12
13
14
15
16
17
18
19
20
21
 ACCOUNT NO. 410

BALANCE
CREDIT
DEBIT CREDIT
400 400 1
325 725 2
550 1275 3
425 1700 4
213 1913 5
250 2163 6
240 2403 7
350 2753 8
9
10
11
12
13
14
15
16
17
18
19
20
21
 GENERAL LEDGER
ACCOUNT Advertising Expense

DATE POST.
ITEM DEBIT
REF.
1 Sept 16 G1 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
DEBIT CREDIT
163 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

DATE POST.
ITEM DEBIT
REF.
1 Sept 3 G1 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
DEBIT CREDIT
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 Utilities Expense

DATE POST.
ITEM DEBIT
REF.
1 Sept 7 G1 60
2 29 G1 55
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
 ACCOUNT NO. 530

BALANCE
CREDIT
DEBIT CREDIT
60 1
115 2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21