DATE ACCOUNT TITLES AND EXPLANATION PR DEBIT CREDIT
2020
OCTBER 1 Cash 50000
Java, Capital 50000
Additional investment
2 Prepaid Insurance 14500
Cash 14500
Bought liability insurance for one year
3 Advertising Expense 3200
Accounts Payable 3200
Received a bill for advertising
4 Rent Expense 8900
Cash 8900
Payment for the rent
7 Repair Expense 2880
Accounts Payable 2880
Received a bill for equiptment repair
10 Cash 62500
School Fees 62500
Received and deposit tuition fromm students
11 Telecommunications Expense 2300
Cash 2300
Payment for telephone bill
15 Furniture 18800
Cash 8800
Accounts Payable 10000
Bought chairs by paying cash and the
balance on account
18 Accounts Payable 3200
Cash 3200
Paid accounts to SouthMin News
21 Java, Withdarwals 8000
Cash 8000
Withdrew cash for personal use
24 Gas and Oil Expense 1800
Accounts Payable 1800
Received a bill for gas and oil
25 Cash 61400
School Fees 61400
Received and deposited tuition fron students
27 Salaries Expense 12000
Cash 12000
Payment of salaries
28 Equiptment 7500
Accounts Payable 7500
Bounght photocopier on account
29 Cash 7000
Accounts Receivable 7000
Received cash from student who had
charged for tuition last month
30 Utilities Expense 3600
Cash 3600
Payment of utilities bill
31 Miscellaneous Expense 620
Cash 620
Payment for flower arrangement for front office
31 Equiptment 12300
Java, Capital 12300
Invested personal computer
CASH ACCOUNTS RECEIVABLE PREPAID INSURANCE
50,000.00 14,500.00 7,000.00 14,500.00
62,500.00 8,900.00
61,400.00 2,300.00 7,000.00 14,500.00
7,000.00 8,800.00
3,200.00
8,000.00 ACCOUNTS PAYABLE JAVA, CAPITAL
12,000.00 3,200.00 3,200.00
3,600.00 2,880.00
620.00 10,000.00
180,900.00 61,920.00 1,800.00
118,980.00 7,500.00
3,200.00 25,380.00
22,180.00
SALARIES EXPENSE RENT EXPENSE
12,000.00 8,900.00
12,000.00 8,900.00
REPAIR EXPENSE UTILITIES EXPENSE
2,880.00 3,600.00
2,880.00 3,600.00
PREPAID INSURANCE EQUIPTMENT FURNITURE
7,500.00 18,800.00
12,300.00
19,800.00 18,800.00
JAVA, CAPITAL JAVA, WITHDRAWALS SCHOOL FEES
50,000.00 8,000.00 62,500.00
12,300.00 61,400.00
62,300.00 8,000.00 123,900.00
RENT EXPENSE GAS AND OIL EXPENSE ADVERTISING EXPENSE
1,800.00 3,200.00
1,800.00 3,200.00
UTILITIES EXPENSE TELECOMMUNICATIONS EXPENSE MISCELLANEOUS EXPENSE
2,300.00 620.00
2,300.00 620.00
JOANNA JAVA R
Cash
Accounts Receivable
Prepaid Insurance
Equiptment
Furniture
Accounts Payable
Java, Capital
Java, Withdrawal
School Fees
Salaries Expense
Rent Expense
Gas and Oil Expense
Advertising Expense
Repair Expense
Utilities Expense
Telecommunications Expense
Miscellaneous Expense
TOTAL
JOANNA JAVA REVIEW SCHOOL
TRIAL BALANCE
OCTOBER 31, 2020
DEBIT CREDIT
118,980.00
7,000.00
14,500.00
19,800.00
18,800.00
22,180.00
62,300.00
8,000.00
123,900.00
12,000.00
8,900.00
1,800.00
3,200.00
2,880.00
3,600.00
2,300.00
620.00
215,380.00 215,380.00
