ACCOUNTS PAYABLE
ACCOUNT NO. 2000
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Sept.
30
Balance forward
√
1
7
0
00
Oct.
16
GJ3
3
5
00
1
3
5
00
17
GJ3
8
5
00
5
0
00
201X
Explanation
Ref.
Debit
Credit
Balance
Debit
Sept.
30
Balance forward
√
12
2
8
2
00
Date
201X
Explanation
Post
Ref.
Debit
Credit
GJ3
9
0
0
00
9
0
00
GJ3
1
5
00
9
5
00
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
SERVICE REVENUE
ACCOUNT NO. 4000
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
4
GJ3
4
6
0
0
00
4
6
0
0
00
22
GJ3
5
4
0
0
00
10
0
0
0
00
ADVERTISING EXPENSE
ACCOUNT NO. 5010
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
UTILITIES EXPENSE
ACCOUNT NO. 5030
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
PHONE EXPENSE
ACCOUNT NO. 5040
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
ACCOUNT NO. 5050
Post
ACCOUNT NO. 5060
Explanation
Ref.
Debit
Credit
Balance
Debit
Credit
POSTAGE EXPENSE
ACCOUNT NO. 5070
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
31
GJ3
4
0
00
4
0
00
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Explanation
Ref.
Debit
Credit
Balance
Debit
Credit
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Assignment 3
SMITH COMPUTER CENTER
TRIAL BALANCE
OCTOBER 31, 201X
Cash
6
4
8
5
00
Petty Cash
3
0
0
00
Accounts Receivable
5
4
0
0
00
Prepaid Rent
2
0
0
0
00
Supplies
1
9
2
00
Computer Shop Equipment
3
9
0
0
00
Accum. Depr. C.S. Equip.
1
5
0
00
Office Equipment
3
3
0
0
00
Accum. Depr. Office Equip.
1
1
0
00
Accounts Payable
5
0
00
Feldman, Capital
12
2
8
2
00
Feldman, Withdrawals
9
1
5
00
Service Revenue
10
0
0
0
00
Postage Exp.
4
0
00
Supplies Expense
4
5
00
Misc. Exp.
1
5
00
Totals
22
5
9
2
00
22
5
9
2
00
Assignment 4
BANK RECONCILIATION AS OF SEPTEMBER 30, 201X
Checkbook Balance
$2,120.00
Balance per Bank
$ 3,770.00
Add:
Add:
_______
Deposits in Transit
750.00
Subtotal
2,120.00
Subtotal
4,520.00
Deduct:
Deduct:
Outstanding Checks
Check No. 8106
$300
_______
Check No. 8107
2,100 2,400.00
Reconciled Balance
$ 2,120.00
Reconciled Balance
$ 2,120.00
Smith Computer Center
Bank Reconciliation as of September 30, 201X
CHECKBOOK BALANCE
BALANCE PER BANK