Documente Academic
Documente Profesional
Documente Cultură
A. PETTY CASH
Apr
15
26
31
Petty Cash
Bank
100.00
100.00
Delivery Expense
Office Supplies
Promotion Expense
Parking Expense
HST Paid on Purchases
Bank
13.85
24.64
28.12
14.72
5.43
Delivery Expense
Postage Expense
HST Paid on Purchases
Cash Over and Short
Bank
45.00
39.50
5.92
1.50
Petty Cash
Bank
50.00
86.76
91.92
50.00
C. BANK RECONCILIATION
Bank Balance
Add: Deposits
Subtotal
Deduct: Outstanding Cheques
#2012 $
1,520.50
#2052
380.00
#2055
1,205.75
Bank Error
Subtotal
Account/Explanation
Date
May
$1,446.52
31
Bank
Rent Revenue
$1,179.30
575.00
$1,754.30
42.33
15.00
90.00
160.45
307.78
$1,446.52
Debit
Credit
575.00
575.00
31
31
31
Service Charges
Bank
57.33
Insurance Expense
Bank
90.00
10
11
90.00
57.33
Prepaid Rent
HST Paid on Purchases
Bank
160.45
160.45
Ref
1010
3100
Debit
20,000.00
1045
1020
1010
1,800.00
216.00
20,000.00
2,016.00
Advertising Expense
HST Paid on Purchases
Accounts Payable/Victoria Times
5020
1020
2010/
175.00
21.00
1015/
2020
4010
1,904.00
Bank
HST Charged on Sales
Daily/Hourly Rentals
1010
2020
4020
2,240.00
Cycling Equipment
HST Paid on Purchases
Bank
1055
1020
1010
10,000.00
1,200.00
1010
1015/
1,904.00
3020
1010
2,000.00
Bank
Accounts Receivable/Select Tours
Bob Brown, Withdrawals
Bank
Credit
196.00
204.00
1,700.00
240.00
2,000.00
11,200.00
1,904.00
2,000.00
Description
Oct
1
2
8
9
10
11
Post
Ref
7
7
7
7
7
7
Debit
Credit
Dr
Cr
20,000.00
Balance
20,000.00
17,984.00
20,224.00
9,024.00
10,928.00
8,928.00
2,016.00
2,240.00
11,200.00
1,904.00
2,000.00
Description
Oct
7
10
Post
Ref
7
7
Debit
Credit
Dr
Cr
1,904.00
Balance
1,904.00
0.00
1,904.00
Description
2
Post
Ref
7
5
9
7
7
Debit
Credit
Dr
Cr
Balance
216.00
216.00
21.00
1,200.00
237.00
1,437.00
Description
2
Post
Ref
7
Debit
Credit
Dr
Cr
1,800.00
Balance
1,800.00
Description
9
Post
Ref
7
Debit
Credit
Dr
Cr
10,000.00
Balance
10,000.00
Description
5
Post
Ref
7
Debit
Credit
Dr
Cr
196.00
Balance
196.00
Description
7
8
Post
Ref
7
7
Debit
Credit
204.00
240.00
Dr
Cr
Balance
204.00
444.00
Description
Oct
Post
Ref
7
Debit
Credit
Dr
Cr
Balance
20,000.00
20,000.00
Description
11
Post
Ref
7
Debit
Credit
Dr
Cr
Balance
2,000.00
2,000.00
Description
Oct
Post
Ref
7
Debit
Credit
Dr
Cr
Balance
1700.00
1700.00
Description
Oct
Post
Ref
7
Debit
Credit
Dr
Cr
Balance
2000.00
2000.00
Description
Oct
Post
Ref
7
Debit
Credit
Dr
Cr
Balance
175.00
175.00
Description
Post
Ref
Debit
Credit
Dr
Cr
Balance
Description
7
10
Post
Ref
7
7
Debit
Credit
Balance
1904.00
1904.00
0.00
1904.00
Description
5
Post
Ref
7
Debit
Credit
196.00
Balance
196.00
10
11
12
20
Inventory
Accounts Payable/Scorer Supplies
5000.00
5000.00
350.00
COGS
Inventory
245.00
350.00
245.00
Office Furniture
Accounts Payable/Leonards
1000.00
Bank
Sales
6900.00
COGS
Inventory
4830.00
1000.00
6900.00
4830.00
50.00
Inventory
COGS
35.00
50.00
35.00
1000.00
1000.00
25.00
25.00
4000.00
Bank
Sales Discounts
Accounts Receivable/Pat May
297.00
3.00
Inventory
Bank
80.00
3920.00
300.00
88.00
88.00
F. INCOME STATEMENT
(a)
(b)
(c)
(d)
G. PAYROLL
Date
Jun
30
Account/Explanation
Wages Expense
Payroll Taxes Expense
WCB Expense
Medical Expense
Vacation Payable
CPP Payable
EI Payable
WCB Payable
Medical Payable
Income Tax Payable
Canada Savings Bonds Payable
Bank
Debit
4160.00
133.00
120.00
15.00
Credit
160.00
126.00
120.00
120.00
15.00
1200.00
200.00
2487.00