Trans # Type Date Num Adj Name Memo Account Debit Credit
25 Payment 01/30/2018 8865 Vines, Donna Undeposited Funds 800.00
Vines, Donna
A
ccounts Receivable 800.00
800.00 800.00
26 Invoice 01/30/2018 30 Central Coast Resorts
A
ccounts Receivable 1,000.00
2,500.00 2,500.00
29 Bill 01/01/2018 1109 Giacchi Communications January Cell Phone Services
A
ccounts Payable 485.00
Giacchi Communications January Cell Phone Services Telephone 485.00
485.00 485.00
A
A
A
A
A
A
A
Your Name’s Pool & Garden Oasis
Journal
January 1 – 30, 2018
Chapter 3, Document 16
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A
Trans # Type Date Num Adj Name Memo Account Debit Credit
35 Bill 01/15/2018 7098 SB Water
A
ccounts Payable 25.00
SB Water Water 25.00
25.00 25.00
39 Bill Pmt -Check 01/15/2018 4 SB County Dump Opening balance Checking 180.00
SB County Dump Opening balance
A
ccounts Payable 180.00
180.00 180.00
40 Transfe
r
01/15/2018 Funds Transfer to Establish Petty Cash Fund Checking 50.00
Funds Transfer to Establish Petty Cash Fund Petty Cash 50.00
A
A
43 Check 01/30/2018 1 Petty Cash 2.23
Postage and Delivery 0.64
Office Supplies Expense 1.59
A
Your Name’s Pool & Garden Oasis
Journal
January 1 – 30, 2018
Chapter 3, Document 16
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A
A
A
Trans # Type Date Num Adj Name Memo Account Debit Credit
Your Name’s Pool & Garden Oasis
Journal
January 1 – 30, 2018
Chapter 3, Document 16
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Jan 30, 18
Debit Credit
Checking 24,152.00
Petty Cash 47.77
Accounts Receivable 4,125.00
Owner’s Equity 0.00
Student’s Name, Capital 20,580.00
Y
our Name’s Pool & Garden Oasis
Trial Balance
As of January 30, 2018
Chapter 3, Document 17
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CHAPTER
General Accounting and
End–of–Period Procedures:
Service Business
4
Your Name’s
Tech Services
4
Account Type Balance Total
Checking Bank 47,529.00
Income Income
Income:Cloud Services Income Income
Income:Installation Income Income
Income:Technical Support Income Income
Income:Training Income Income
Income:Web Design Income Income
Other Regular Income Income
Reimbursed Expenses Income
Uncategorized Income Income
A
dvertising Expense Expense
Bank Service Charges Expense
Business Vehicles Expense Expense
Contributions Expense
Depreciation Expense Expense
Dues and Subscriptions Expense
Equipment Rental Expense
Professional Fees Expense
Professional Fees:Accounting Expense
Professional Fees:Legal Fees Expense
Rent Expense
Repairs Expense
Chapter 4, Document 1
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Y
our Name’s Tech Services
Account Listing
January 31, 2018
Page 102 of 690
A
A
A
A
Account Type Balance Total
Travel & Ent:Travel Expense
Uncategorized Expenses Expense
Y
our Name’s Tech Services
Account Listing
January 31, 2018
Chapter 4, Document 1
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1/31/2018
Your Name
Monthly Withdrawal
Your Name’s Tech Services
2895 West Avenue
Woodland Hills, CA 91367
Chapter 4, Document 2
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Type Date Num Name Cl
r
Amount Balance
Beginning Balance 12,870.00
Cleared Transactions
Checks and Payments – 7 items
Deposits and Credits – 4 items
Transfe
r
12/31/2017 X 25,000.00 25,000.00
Deposit 01/15/2018 X 13,840.00 38,840.00
Uncleared Transactions
Checks and Payments – 6 items
Check 01/30/2018 4 Pacific Realtors -1,600.00 -1,600.00
Check 01/30/2018 8 Supply Spot -486.00 -2,086.00
Y
our Name’s Tech Services
Reconciliation Detail
Checking, Period Ending 01/31/2018
Chapter 4, Document 3
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r
r
r
Jan 31, 18
Debit Credit
Business Vehicles:Original Cost 49,000.00
Office Furniture & Equipment:Depreciation 142.00
Advertising Expense 260.00
Bank Service Charges 8.00
Business Vehicles Expense 588.88
Y
our Name’s Tech Services
Trial Balance
As of January 31, 2018
Chapter 4, Document 4
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Accnts Receivable Accnts Payable Bank Accnts Net Inflows Proj Balance
Beginning Balance 9,570.00 0.00 49,364.67 58,934.67
Feb 1 – 3, 18 300.00 0.00 0.00 300.00 59,234.67
Week of Feb 4, 18 7,780.00 0.00 0.00 7,780.00 67,014.67
Y
our Name’s Tech Services
Cash Flow Forecast
February 2018
Chapter 4, Document 5
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Jan 18
OPERATING ACTIVITIES
Net Income 4,135.53
Adjustments to reconcile Net Income
INVESTING ACTIVITIES
Business Vehicles:Depreciation 583.00
Office Furniture & Equipment:Depreciation 142.00
Y
our Name’s Tech Services
Statement of Cash Flows
January 2018
Chapter 4, Document 6
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Trans # Type Date Num Adj Name Memo Account Debit Credit
27 Invoice 01/02/2018 1 Garcia, Juan Esq.
A
ccounts Receivable 300.00
Garcia, Juan Esq. 10 Hours–Monthly Technical Support Technical Support Income 300.00
300.00 300.00
32 Invoice 01/05/2018 6 Clark, Hill, and Scott
A
ccounts Receivable 3,365.00
Clark, Hill, and Scott Initial Hour of On-Site Training Training Income 95.00
Clark, Hill, and Scott
A
dditional Hours of On-Site Training Training Income 3,120.00
Clark, Hill, and Scott 5 Hours–Monthly Technical Support Technical Support Income 150.00
3,365.00 3,365.00
A
A
A
A
A
Your Name’s Tech Services
Journal
January 2018
Chapter 4, Document 7
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A
A
A
A
A
A
Trans # Type Date Num Adj Name Memo Account Debit Credit
38 Payment 01/15/2018 846 Research Corp. Undeposited Funds 815.00
Research Corp.
A
ccounts Receivable 815.00
815.00 815.00
42 Payment 01/15/2018 2051 Wagner Productions Partial Payment Undeposited Funds 2,190.00
Wagner Productions Partial Payment
A
ccounts Receivable 2,190.00
2,190.00 2,190.00
A
A
Morris, Ray CPA Deposit Undeposited Funds 95.00
Research Corp. Deposit Undeposited Funds 335.00
Research Corp. Deposit Undeposited Funds 815.00
Johnson, Leavitt, and Moraga Deposit Undeposited Funds 3,680.00
Taylor Illustrations Partial Payment Undeposited Funds 2,000.00
A
A
A
A
Your Name’s Tech Services
Journal
January 2018
Chapter 4, Document 7
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A
A
A
Trans # Type Date Num Adj Name Memo Account Debit Credit
49 Bill 01/19/2018 1050A Supply Spot Supplies to have on hand
A
ccounts Payable 450.00
Supply Spot Supplies to have on hand Office Supplies 450.00
53 Bill 01/19/2018 1553 Computer Technologies Magazine Six-Month Subscription
A
ccounts Payable 79.00
Computer Technologies Magazine Six-Month Subscription Dues and Subscriptions 79.00
79.00 79.00
54 Credit 01/26/2018 789 Supply Spot Returned Damaged 3D Printer Supplies
A
ccounts Payable 5.00
Supply Spot Returned Damaged 3D Printer Supplies Office Supplies Expense 5.00
5.00 5.00
A
A
A
58 Check 01/30/2018 4 Pacific Realtors West Ave. Rental Checking 1,600.00
Pacific Realtors West Ave. Rental Rent 1,600.00
1,600.00 1,600.00
Chapter 4, Document 7
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Your Name’s Tech Services
Journal
January 2018
Page 111 of 690
A
A
A
A
A
A
A
Trans # Type Date Num Adj Name Memo Account Debit Credit
61 Check 01/30/2018 6 CA Water 6598-71212251 Checking 35.00
CA Water 6598-71212251 Water 35.00
66 Check 01/30/2018 8 Supply Spot Purchase Fax Machine Checking 486.00
Supply Spot Purchase Fax Machine Original Cost 486.00
486.00 486.00
67 General Journal 01/31/2018 *
A
djusting Entry, Insurance Business Vehicles Insurance 237.50
*
A
djusting Entry, Insurance Prepaid Insurance 237.50
A
A
A
A
A
Your Name’s Tech Services
Journal
January 2018
Chapter 4, Document 7
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Trans # Type Date Num Adj Name Memo Account Debit Credit
73 Check 01/31/2018 Transfe
r
Valley Bank Loan Pmt. Business Vehicles Checking 722.41
Valley Bank Business Vehicles Loan, Interest Loan Interest 255.22
Valley Bank Business Vehicles Loan, Principal Business Vehicles Loan 467.19
722.41 722.41
Your Name’s Tech Services
Journal
January 2018
Chapter 4, Document 7
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r
Jan 31, 18
Debit Credit
Checking 49,272.46
Petty Cash 92.21
Your Name, Capital:Draws 0.00
Your Name, Capital:Investments 33,000.00
Y
our Name’s Tech Services
Trial Balance
As of January 31, 2018
Chapter 4, Document 8
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Jan 18
Ordinary Income/Expense
Income
Income
Expense
Advertising Expense 260.00
Bank Service Charges 8.00
Total Interest Expense 308.61
Office Supplies Expense 343.57
Y
our Name’s Tech Services
Profit & Loss
January 2018
Chapter 4, Document 9
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Page 115 of 690