Documente Academic
Documente Profesional
Documente Cultură
Oct. 1
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Journal Entries of AutoWash Services for Octo
Particulars
Cash
Property Plant and Equipment
Mr. Smith, Capital
To record investment
Supplies
Cash
Accounts Payable
To record purchase of supplies
Cash
Accounts Receivable
Service Revenue
To record cash received and accounts receivable
Cash
Service Revenue
To record cash received
Cash
Unearned Sevice Revenue
To record cash received
Advance to Employee
Cash
To record advance to employee
Accounts Payable
Cash
To record partial payment of supplies
Cash
Accounts Receivable
To record cash received
Cash
Accounts Receivable
Service Revenue
To record cash received and accounts receivable
Accounts Payable
Cash
To record payment of remaining balance of supplies
Supplies
Accounts Payable
To record purchase supplies
Notes Receivable
Service Revenue
To record notes received from customer
Prepaid Advertisement
Cash
To record payment of advertising
Prepaid Rent
Cash
To record payment of rent for five months
Cash
Service Revenue
To record cash received
Cash
Mr. Smith, Capital
To record additonal investment
Cash
Accounts Receivable
To record cash received
Insurance Expense
Cash
To record payment of insurance
Cash
Notes Receivable
To record cash received
Cash
Loans Payable
To record loans from bank
Notes Receivable
Service Revenue
To record notes received
Cash
Service Revenue
To record cash received
Accounts Payable
Cash
To record payment of supplies
Cash
Unearned Service Revenue
To record cash received
Cash
Notes Receivable
To record cash received
Salaries expense
Taxes and Licenses
Utilities Expense
Cash
To record payment of expenses
Accounts Receivable
Service Revenue
To record rendering of service
PR Debit Credit
A1 3 000 000
A5 1 500 000
C1 4 500 000
A4 100 000
A1 50 000
B1 50 000
A1 1 000
A2 500
D1 1 500
A1 2 000
D1 2 000
A1 3 500
B2 3 500
A6 3 000
A1 3 000
B1 25 000
A1 25 000
A1 500
A2 500
C2 35 000
A1 35 000
A1 250
A2 750
D1 1 000
B1 25 000
A1 25 000
B2 3 500
D1 3 500
A4 45 000
B1 45 000
A3 1 000
D1 1 000
A10 12 000
A1 12 000
A7 50 000
A1 50 000
A1 2 000
D1 2 000
A1 500 000
C1 500 000
A1 750
A2 750
E2 17 300
A1 17 300
A1 1 000
A3 1 000
A1 150 000
B3 150 000
A3 500
D1 500
A1 1 000
D1 1 000
B1 45 000
A1 45 000
A1 800
B2 800
B2 800
D1 800
A1 500
A3 500
E3 20 000
E5 35 000
E4 25 000
A1 80 000
A1 2 000
D1 2 000