Asset = Liability + Owner’s equity
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Asset = Liability + Owner’s equity Cash + A/R+ Sup + Rent + Equip = A/P + Note payable+ unearned R+U/P + divid. + Capital –Expense 01: 100,000 + - + - - + - + -- = - + - + ---- + --- + -- + 100,000 - --- 02:-36000 + - + - - + 36000 + - - = - + - + ------ + ---- + ----- + 100,000 - ----- Bal=64000 + - + - + 36000 + - = - + - + -------------- + ------+ ----------+ 100,000 - ------ 03: -60000 + - + --- + ----- + 80000 = ---- + 20000+ --------- + -------+---------+ ------------ - ------- Bal:4000 + - + ----- + 36000 +80000 = --- + 20000 + ------------ + ------ + --------+ 100000 - ---- 04 : -------- + - - + 17600 + ----- = 17600 + ----- + - ------------ + -------+ --------+ -------- - ------ Bal:4000 + --- + 17600 + 36000 +80000 = 17600 + 20000 + ------------ + ------ + --------+ 100000 - ---- 13: +28500 + - + --- + ----- + ---------- = ---- + -------- + --------- + -------+---------+ 28500 - ------- Bal:32500 +----- + 17600 + 36000 +80000 = 17600 + 20000 + ------------ + ------ + --------+ 128500 - ---- 13: -17600 + - + --- + ----- + --------- = -17600 + ----- + --------- + -------+---------+ ------------ - ------- Bal:14900 + ---- + 17600+ 36000 +80000 = ----- + 20000 + ------------ + ------ + --------+ 128500 - ---- 18: 32900 + 21200 + --- + ----- + 80000 = ---- + ------------+ --------- + -------+---------+ 54100 - ------- Bal: 47800 + 21200 + 17600+ 36000 +80000 = ----- + 20000 + ------------ + ------ + --------+ 182600 - --- 23: ----- + 15300 + --- + ----- + --------- = --- + ----- + --------- + -------+ ---- + -----+ 15300 - ------- Bal: 47800 + 36500 + 17600+ 36000 +80000 = ----- + 20000 + ------------ + ------ + --------+ 197,900 - --- 25: 4000 + ------ + --- + ----- + --------- = --- + ----- + 4000 + -------+ -------- + ---------- - ----- Bal: 51800 + 36500 + 17600+ 36000 +80000 = ----- + 20000 + 4000 + ------ + --------+ 197,900 - --- 26: ----- + - + 5200 + - + - = 5200 + --- + --- + -------+--------- + -------- - ----- Bal: 51800 + 36500 + 22800+ 36000 +80000 = 5200 + 20000 + 4000 + ------ + --------+ 197,900 - --- 28: -38200 + ------ + --- + ----- + --------- = --- + ----- + ------- + -------+ -------- + -38200 - ------- Bal: 13600 + 36500 + 22800+ 36000 +80000 = 5200 + 20000 + 4000 + ------ + -------- + 159700 - --- 31: -5000 + ------ + --- + ----- + --------- = --- + ----- + ------ + -------+ -------- + -5000 - ------- Bal: 8600 + 36500 + 22800+ 36000 +80000 = 5200 + 20000 + 4000 + ------ + -------- + 154700 - --- 31: ------ + ------ + --- + ----- + --------- = --- + ----- + ------ + 3930+ -------- + -------- - 3930 Bal: 8600 + 36500 + 22800+ 36000 +80000 = 5200 + 20000 + 4000 + 3930 + -------- + 150770 - --- 31: -3470 + ------ + --- + ----- + --------- = --- + ----- + ------ + ----+ -------- + - 3470 - ------------ Bal: 5130 + 36500 + 22800+ 36000 +80000 = 5200 + 20000 + 4000 + 3930 + -------- + 147300 - ---- 180,430 = 180,430 Download 18.67 Kb. Share with your friends:
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