CASH
ACCOUNT NO. 1000
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
31
Balance Forward
√
6
4
8
5
00
Nov.
12
GJ4
7
2
5
00
7
2
1
0
00
18
GJ5
9
0
0
00
8
1
1
0
00
PETTY CASH
ACCOUNT NO. 1010
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
31
Balance Forward
√
3
0
0
00
ACCOUNTS RECEIVABLE
ACCOUNT NO. 1020
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
31
Balance Forward
√
5
4
0
0
00
Nov.
1
GJ4
7
4
0
0
00
12
8
0
0
00
3
GJ4
4
4
0
0
00
17
2
0
0
00
12
GJ4
7
2
5
00
16
4
7
5
00
18
GJ5
9
0
0
00
15
5
7
5
00
PREPAID RENT
ACCOUNT NO. 1025
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
31
Balance Forward
√
2
0
0
0
00
SUPPLIES
ACCOUNT NO. 1030
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
31
Balance Forward
√
1
9
2
00
Date
Explanation
Post
Debit
Credit
Balance
Debit
Credit
Oct.
31
Balance Forward
√
3
0
00
5
1
5
0
Oct.
31
Balance Forward
√
5
OFFICE EQUIPMENT
ACCOUNT NO. 1090
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
31
Balance Forward
√
3
3
0
0
00
Nov.
20
GJ5
5
5
0
00
3
8
5
0
00
Date
Explanation
Ref.
Credit
Oct.
31
Balance Forward
√
1
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
31
Balance Forward
√
5
Nov.
GJ4
1
8
0
0
00
8
5
0
00
9
Date
Explanation
Post
Ref.
Debit
Credit
Debit
Credit
PARTIAL GENERAL LEDGER
FICA—OASDI PAYABLE
ACCOUNT NO. 2020
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
FICA—MEDICARE PAYABLE
ACCOUNT NO. 2030
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Date
Explanation
Post
Ref.
Debit
Credit
Debit
Credit
T. FELDMAN, CAPITAL
ACCOUNT NO. 3000
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
31
Balance Forward
√
12
2
8
2
00
T. FELDMAN, WITHDRAWALS
ACCOUNT NO. 3010
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
31
Balance Forward
√
9
1
5
00
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Oct.
31
Balance Forward
√
10
0
0
00
Date
Explanation
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
Nov.
9
GJ4
1
7
0
00
1
7
0
00
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
Balance Forward
5
00
Date
Explanation
Post
Ref.
Debit
Credit
Debit
Credit
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
Balance Forward
0
00
DEPRECIATION EXPENSE C. S. EQUIPMENT
ACCOUNT NO. 5080
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
DEPRECIATION EXPENSE OFFICE EQUIPMENT
ACCOUNT NO. 5090
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Date
Explanation
Post
Ref.
Balance
Oct.
Balance Forward
5
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
SMITH COMPUTER CENTER
TRIAL BALANCE
NOVEMBER 30, 201X
Dr.
Cr.
Cash
8
1
1
0
00
Petty Cash
3
0
0
00
Accounts Receivable
15
5
7
5
00
Prepaid Rent
2
0
0
0
00
Supplies
1
9
2
00
Computer Shop Equipment
5
7
0
0
00
Accum. Depr. C.S. Equip.
1
5
0
00
Office Equip.
3
8
5
0
00
Accum. Depr. – Office Equip.
1
1
0
00
Accounts Payable
2
5
7
0
00
Feldman, Capital
12
2
8
2
00
Feldman, Withdrawals
9
1
5
00
Service Revenue
21
8
0
0
00
Advertising Expense
–
0
–
Rent Expense
–
0
–
Util. Expense
–
0
–
Phone Expense
1
7
0
00
Supplies Expense
4
5
00
Insurance Expense
–
0
–
Postage Expense
4
0
00
Depr. Exp. – C.S. Equip.
–
0
–
Depr. Exp. Office Equip.
–
0
–
Misc. Expense
1
5
00
Totals
36
9
1
2
00
36
9
1
2
00