Acr 4.

4 Green River Computer Consultants

olga zulmaniar fadjrin Jurnal Transaction
2134-74 Date Account Ref Debit Credit
Jul-01 Equipment ¥ 24,000
Cash ¥ 4,000
Note Payable ¥ 20,000

Jul-02 Cash ¥ 50,000

Share Capital-Ordinary ¥ 50,000

Jul-03 Prepaid Insurance ¥ 3,600

Cash ¥ 3,600

Jul-03 Prepaid Rent ¥ 8,000

Cash ¥ 8,000

Jul-06 Supplies ¥ 3,800

Cash ¥ 3,800

Jul-09 ( not recording )

Jul-10 Cash ¥ 1,200

Account Receivable ¥ 1,200

Jul-13 Unearned Service Revenue ¥ 1,120

Service Revenue ¥ 1,120

Jul-14 Account Payable ¥ 400

Cash ¥ 400

Jul-16 Cash ¥ 12,000

Unearned Service Revenue ¥ 12,000

Jul-18 Salaries and Wages Expense ¥ 11,000

Cash ¥ 11,000

Jul-20 Account Receivable ¥ 28,000

Service Revenue ¥ 28,000

Jul-20 Advertising Expense ¥ 2,200

Cash ¥ 2,200

Jul-23 Unearned Service Revenue ¥ 10,000

Service Revenue ¥ 10,000
Jul-27 Cash ¥ 15,000
Account Receivable ¥ 15,000
Total ### ###
 Green River Computer Consultants
General Ledger (T Account)
July, 31 2020
Cash Unearned Service Revenue
Jun-30 ¥ 5,230 Jul-01 ¥ 4,000 Jul-13 ¥ 1,120 Jun-30
Jul-02 ¥ 50,000 Jul-03 ¥ 11,600 Jul-23 ¥ 10,000 Jul-16
Jul-10 ¥ 1,200 Jul-06 ¥ 3,800 ¥ 11,120
Jul-16 ¥ 12,000 Jul-14 ¥ 400 Balance
Jul-27 ¥ 15,000 Jul-18 ¥ 11,000
Jul-20 ¥ 2,200 Share Capital - Ordinary
¥ 83,430 ¥ 33,000 Jun-30
Balance ¥ 50,430 Jul-02
Balance
Account Receivable
Jun-30 ¥ 1,200 Jul-10 ¥ 1,200 Retained Earnings
Jul-20 ¥ 28,000 Jul-27 ¥ 15,000 Jun-30
¥ 29,200 ¥ 16,200 Balance
Balance ¥ 13,000
Service Revenue
Supplies Jul-13
Jun-30 ¥ 690 Jul-20
Jul-06 ¥ 3,800 Jul-23
Balance ¥ 4,490 Balance

Salaries and Wages Expense

Prepaid Insurance Jul-18 ¥ 11,000
Jul-03 ¥ 3,600 Balance ¥ 11,000
Balance ¥ 3,600
Advertising Expense
Prepaid Rent Jul-20 ¥ 2,200
Jul-03 ¥ 8,000 Balance ¥ 2,200
Balance ¥ 8,000

Equipment
Jul-01 ¥ 24,000
Balance ¥ 24,000

Accounts Payable
Jul-14 ¥ 400 Jun-30 ¥ 400
Balance ¥ -

Notes Payable
Jul-01 ¥ 20,000
Balance ¥ 20,000
 Green River Computer Consultants
Trial Balance
July, 31 2020
ervice Revenue Account Debit Credit
¥ 1,120 Cash ¥ 50,430
¥ 12,000 Account Receivable ¥ 13,000
¥ 13,120 Supplies ¥ 4,490
¥ 2,000 Prepaid Insurance ¥ 3,600
Prepaid Rent ¥ 8,000
ital - Ordinary Equipment ¥ 24,000
¥ 4,000 Accounts Payable ¥ -
¥ 50,000 Notes Payable ¥ 20,000
¥ 54,000 Unearned Service Revenue ¥ 2,000
Share Capital - Ordinary ¥ 54,000
ed Earnings Retained Earnings ¥ 1,600
¥ 1,600 Service Revenue ¥ 39,120
¥ 1,600 Salaries and Wages Expense ¥ 11,000
Advertising Expense ¥ 2,200
e Revenue
¥ 1,120 ### ###
¥ 28,000
¥ 10,000
¥ 39,120

Wages Expense

ing Expense
 Green River Computer Consultants
Adjusting Entries
July, 31 2020
Date Account Ref Debit Credit
Jul-31 Insurance Expense ¥ 300
Prepaid Insurance ¥ 300

Jul-31 Rent Expense ¥ 4,000

Prepaid Rent ¥ 4,000

Jul-31 Supplies Expense ¥ 1,250

Supplies ¥ 1,250

Jul-31 Depreciation Expense ¥ 500

Acc. Depr - Equipment ¥ 500

Jul-31 Interest Expense ¥ 100

Interest Payable ¥ 100

Jul-31 Salaries and Wages Expense ¥ 11,000

Salaries and Wages Payable ¥ 11,000

Jul-31 Utilities Expense ¥ 800

Account Payable ¥ 800

Jul-31 Income Tax Expense ¥ 1,200

Income Tax Payable ¥ 1,200
Total ¥ 19,150 ¥ 19,150
 Green River Computer Consultants
Adjusted Trial Balance
July, 31 2020
Cash Insurance Expense
Jul-31 ¥ 50,430 Jul-31 ¥ 300
Balance ¥ 50,430 Balance ¥ 300

Rent Expense
Prepaid Insurance Jul-31 ¥ 4,000
Jul-31 ¥ 3,600 Jul-31 ¥ 300 Balance ¥ 4,000
¥ 3,600 ¥ 300
Balance ¥ 3,300 Supplies Expense
Jul-31 ¥ 1,250
Prepaid Rent Balance ¥ 1,250
Jul-31 ¥ 8,000 Jul-31 ¥ 4,000
¥ 8,000 ¥ 4,000 Depreciation Expense
Balance ¥ 4,000 Jul-31 ¥ 500
Balance ¥ 500
Supplies
Jul-31 ¥ 4,490 Jul-31 ¥ 1,250 Interest Expense
¥ 4,490 ¥ 1,250 Jul-31 ¥ 100
Balance ¥ 3,240 Balance ¥ 100

Acc. Depr - Equipment Salaries and Wages Expense

Jul-31 ¥ 500 Jul-31 ¥ 11,000
Balance ¥ 500 Jul-31 ¥ 11,000
Balance ¥ 22,000
Interest Payable
Jul-31 ¥ 100 Utilities Expense
Balance ¥ 100 Jul-31 ¥ 800
Balance ¥ 800
Salaries and Wages Payable
Jul-31 ¥ 11,000
Balance ¥ 11,000 Income Tax Expense
Jul-31 ¥ 1,200
Income Tax Payable Balance ¥ 1,200
Jul-31 ¥ 1,200
Balance ¥ 1,200

Account Payable
Jul-31 ¥ 800
Balance ¥ 800
 Green River Computer Consultants
Adjusted Trial Balance
July, 31 2020
Account Debit Credit
Cash ¥ 50,430
Account Receivable ¥ 13,000
Supplies ¥ 3,240
Prepaid Insurance ¥ 3,300
Prepaid Rent ¥ 4,000
Equipment ¥ 24,000
Acc. Depr - Equipment ¥ 500
Accounts Payable ¥ 800
Notes Payable ¥ 20,000
Interest Payable ¥ 100
Salaries and Wages Payable ¥ 11,000
Income Tax Payable ¥ 1,200
Unearned Service Revenue ¥ 2,000
Share Capital - Ordinary ¥ 54,000
Retained Earnings ¥ 1,600
Service Revenue ¥ 39,120
Supplies Expense ¥ 1,250
Depreciation Expense ¥ 500
Insurance Expense ¥ 300
Salaries and Wages Expense ¥ 22,000
Advertising Expense ¥ 2,200
Income Tax Expense ¥ 1,200
Interest Expense ¥ 100
Rent Expense ¥ 4,000
Utilities Expense ¥ 800
### ###
 Green River Computer Consultants
Income Statement
For the Month Ended July, 2020
Revenues
Service Revenue ¥ 39,120
Expenses
Supplies Expense ¥ 1,250
Depreciation Expense ¥ 500
Insurance Expense ¥ 300
Salaries and Wages Expense ¥ 22,000
Advertising Expense ¥ 2,200
Income Tax Expense ¥ 1,200
Interest Expense ¥ 100
Rent Expense ¥ 4,000
Utilities Expense ¥ 800
Total Expense ¥ 32,350
Net Income ¥ 6,770

Green River Computer Consultants

Retained Earning
For the Month Ended July, 2020
Retained Earning, July 1 ¥ 1,600
Add : Net Income ¥ 6,770
¥ 8,370
Less : Dividend ¥ -
Retained Earning, July 31 ¥ 8,370

Green River Computer Consultants

Statement of Financial Position
For the Month Ended July, 2020
Assets
Equipment ¥ 24,000
Less : Acc. Depr - Equipment ¥ 500
¥ 23,500
Cash ¥ 50,430
Account Receivable ¥ 13,000
Supplies ¥ 3,240
Prepaid Insurance ¥ 3,300
Prepaid Rent ¥ 4,000
Total Assets ¥ 97,470
Equity and Liabilities
Equity
Share Capital - Ordinary ¥ 54,000
Retained Earnings ¥ 8,370
¥ 62,370
Liabilities
Accounts Payable ¥ 800
Notes Payable ¥ 20,000
Interest Payable ¥ 100
Income Taxes Payable ¥ 11,000
Salaries and Wages Payable ¥ 1,200
Unearned Service Revenue ¥ 2,000
¥ 35,100
¥ 97,470
 JURCZYK DISTRIBUTING JURCZYK DISTRIBUTING
Journal Transaction
Desember 2020
Date Account Debit Credit
Des -06 Salaries And Wages Payable 1000
Salaries And Wages Payable 600
Cash 1600

Des -08 Cas 2100

Account Receivable 2100
Des 10 Cash 6600
Sales Revenue 6600
Cost Of Good Sold 4100
Inventory 4100
Des -13 Inventory 9000
Account Receivable 9000

Des -15 Supplies 2000

Cash 2000

Des -18 Account Receivable 12000

Sales Revenue 12000

Cost Goods Sold 8400

Inventory 8400

Des -23 Account Payable 9000

Cash 8820
Inventory (9,000 x3) 180

Des -27 Cash 11640

Sales Discounts (12,000 x 3) 360
Account Receivable 12000
TOTAL 66.8 66.8
JURCZYK DISTRIBUTING
GENERAL LEDGER
Desember 2020
CASH Owner Capital
12/1 Bal. 7,200 12/6 1,600
12/8 2,100 12/15 2,000
12/10 6,600 12/23 8,820
12/27 11,640 Sales Ravenue
12/31 Bal. 13.320

Account Receivable
12/1 Bal. 4,600 12/8 2,100
12/18 12,000 12/27 12,000 Sales Discount
12/31 2,500 12/27 360
12/31 Bal 360
Inventory
12/1 Bal. 12,000 12/10 4,100 Cost of Goods sold
12/12 9,000 12/18 8,400 12/10 4,100
12/31 Bal. 8,320 12/23 180 12/18 8,400
12/31 Bal. 8,320 12/31 Bal 12,500

Supplies Depreciation Expense

12/1 Bal. 1,200 12/31 1,500 12/31 200
12/15 2,000 12/31 Bal 200
12/31 1,700
Salaries and Wages Expense
Equipment 12/6 600
12/1 Bal 22,000 12/20 1,800
12/31 Bal 22,000 12/30 800
12/31 Bal 3,200
Accumulated Depretiation Equipment
12/31 Bal 2,200 Supplies Expense
12/31 200 12/31 1,500
12/31 Bal 2,400 12/31 Bal 1,500

Accounts Payable
12/23 9,000 12/1 Bal. 4,500
12/13 9,000
12/31 Bal. 4,500

Salaris and Wages payable

12/6 1,000 12/1 Bal 1,000
12/31 800
12/31 Bal 800
 ADJUSTING ENTRIES

Owner Capital
12/1 Bal. 39.300
12/31 Bal. 39,300

Sales Ravenue
12/10 6,600
12/18 12,000
12/31 Bal 18,600

Sales Discount

ost of Goods sold

preciation Expense

s and Wages Expense

Supplies Expense
JURCY
 JURCZYK DISTRIBUTING
Adjusting Entries
Desember 2020

Date Account Debit Credit

Des -31 Saleries And Wages Expense 800
Salaries and Wages payable 800
Depreciation Expense 200
Accumulated depreciation 200
Supplies expense 1500
supplies ( 3,200 - 1,700) 1500
TOTAL 2500 2500
 JURCZYK DISTRIBUTING
Adjusted Trial Balance
December 31, 2020
Account Debit Kredit
Cash € 13.320
Accounts Receivable 2.500
Investory 8.320
Supplies 1.700
Equipment 22.000
Accumulated Depreciation - Equipment € 2.400
Accounts Payable 4.500
Salaries and Wages Payable 800
Owner's Capital 39.300
Sales Revenue 18.600
Sales Discounts 360
Cost of Goods Sold 12.500
Depreciation Expense 200
Salaries and Wages Expense 3.200
Supplies Expense 1.500
€ 65.600 € 65.600
 JURCZYK DISTRIBUTING
Income Statement
For the Month Ending December 31, 2020
Account Debit Kredit
Sales revenue € 18.600
Less: Sales discounts 360
Net sales 18.240
Cost of goods sold 12.500
Gross profit 5.740
Operating expenses
Salaries and wages expense € 3.200
Supplies expense 1.500
Depreciation expense 200 4.900
Net income € 840
 JURCZYK DISTRIBUTING JURCZYK DISTRIBUTIN
Owner's Equity Statement Statement of Financial Po
For the Month Ended December 31, 2020 December 31,2020
Owner's Capital, Dec. 1 € 39.300 Assets
Add: Net income 840 Account
Owner's Capital, Dec. 1 € 40.140 Property, plant, and equipment
Equipment
Less: Accumulated depreciation
Current assets
Supplies
Inventory
Accounts receivable
Cash
Total assets

Owner's Equity and Liab

Account
Owner's Equity
Owner's capiital
Current liabilities
Accounts payable
Salaries and wages payable
Total owner's equity ang liabilities
 JURCZYK DISTRIBUTING
Statement of Financial Position
December 31,2020
Assets
Account Debit Kredit
equipment
€ 22.000
d depreciation 2.400 € 19.600

1.700
8.320
ble 2.500
13.320 25.840
€ 45.440

Owner's Equity and Liabities

Account Debit Kredit

l € 40.140

ble € 4.500
ages payable 800 5.300
ang liabilities € 5.300 € 45.440