Practice Set 1:
Service Business
Your Name’s Concierge for You
Account Type Balance Total
Checking Bank 25,250.00
Petty Cash Bank 100.00
A
ccounts Receivable
A
ccounts Receivable 4,225.00
Office Supplies Other Current Asset 400.00
Prepaid Insurance Other Current Asset 0.00
Fees Income
Services Income
Uncategorized Income Income
A
dvertising Expense Expense
Bank Service Charges Expense
Business Vehicles Expense Expense
Cash Discounts Expense
Contributions Expense
Depreciation Expense Expense
Interest Expense:Loan Interest Expense
Licenses and Permits Expense
Miscellaneous Expense
Office Supplies Expense Expense
Payroll Expenses Expense
Postage and Delivery Expense
Printing and Reproduction Expense
Professional Fees Expense
Professional Fees:Accounting Expense
Professional Fees:Legal Fees Expense
Rent Expense
Repairs Expense
Repairs:Building Repairs Expense
Repairs:Computer Repairs Expense
Repairs:Equipment Repairs Expense
Repairs:Janitorial Exp Expense
Y
our Name’s Concierge for You
Account Listing
January 1, 2018
Page 1
Practice Set 1, Document 1
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 1 of 80
A
A
Jan 1, 18
Debit Credit
25,250.00
100.00
Checking
Petty Cash
Y
our Name’s Concierge for You
Trial Balance
As of January 1, 2018
Practice Set 1, Document 2
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 2 of 80
Bill
Vendor
Bill Due 01/31/2018
Your Name’s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
Date
01/01/2018
Ref. No.
8106
Expenses
Account Memo Amount Customer:Job
Bill
Vendor
Bill Due 01/31/2018
Your Name’s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
Date
01/01/2018
Ref. No.
8106
Expenses
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Account Memo Amount Customer:Job
Page 3 of 80
Invoice
Date
1/1/2018
Invoice #
35
Bill To
Dr. Adam Cohen
2000 Hillridge Road
Beverly Hills, CA 90210
Your Name’s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
P.O. No. Terms
Project
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 4 of 80
Invoice
Date
1/1/2018
Invoice #
36
Bill To
Samantha Waters
210 Walnut Drive
Beverly Hills, CA 90210
Your Name’s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
P.O. No. Terms
Project
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 5 of 80
Invoice
Date
1/2/2018
Invoice #
37
Bill To
Jack Weaver
978 N. Alpine Drive
Beverly Hills, CA 90210
Your Name’s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 6 of 80
Invoice
Date
1/3/2018
Invoice #
38
Bill To
Gloria Elliott
35 Palace Place
Beverly Hills, CA 90210
Your Name’s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
P.O. No. Terms
Project
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 7 of 80
Bill
Vendor
Western Insurance
7654 Western Avenue
Hollywood, CA 90721
Bill Due 02/03/2018
Terms Net 30
Memo
Your Name’s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
Date
01/04/2018
Ref. No.
2287
Expenses
Account Memo Amount Customer:Job
Bill
Vendor
Western Insurance
7654 Western Avenue
Hollywood, CA 90721
Bill Due 02/03/2018
Terms Net 30
Memo
Your Name’s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
Date
01/04/2018
Ref. No.
2287
Expenses
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Account Memo Amount Customer:Job
Page 8 of 80
Your Name‘s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
Received From:
Valdez, Ramon Dr.
Dr. Ramon Valdez
1001 Santa Monica Drive
Beverly Hills, CA 90210
Invoices Paid
Payment Receipt
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 9 of 80
Your Name‘s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
Received From:
Romero, Roberto
Roberto Romero
11095 Davis Road
Beverly Hills, CA 90210
Invoices Paid
Payment Receipt
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 10 of 80
Your Name‘s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
Received From:
Weaver, Jack
Jack, Weaver
987 N. Alpine Drive
Beverly Hills, CA 90210
Invoices Paid
Payment Receipt
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 11 of 80
Your Name‘s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
Received From:
Lane, Joseph
Joseph Lane
5415 Ridge Drive
Bel Air, CA 90024
Invoices Paid
Payment Receipt
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 12 of 80
Sales Receipt
Date
1/5/2018
Sale No.
22
Sold To
Fatema Nasseri
18062 Beverly Drive
Beverly Hills, CA 90210
Your Name’s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
Check No.
2894
Payment Method
Check
Project
Description Qty Rate Amount
Page 13 of 80
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Type Date Num Due Date Aging Open Balance
Beverly Hills Automotive
Bill 12/31/2017 01/10/2018 500.00
Total Beverly Hills Automotive 500.00
Y
our Name’s Concierge for You
Unpaid Bills Detail
As of January 6, 2018
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 14 of 80
1/6/2018
Pacific Gasoline
100 Melrose Drive
Beverly Hills, CA 90210
Opening balance
Your Name’s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
1/6/2018
Opening balance
Your Name’s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 15 of 80
Page 16 of 80
Practice Set 1, Document 16
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Jan 6, 18
Debit Credit
Checking 27,045.00
Petty Cash 100.00
Accounts Receivable 3,885.00
Y
our Name’s Concierge for You
Trial Balance
As of January 6, 2018
Practice Set 1, Document 17
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 17 of 80
Your Name‘s Concierge for You
2789 Robertson Boulevard Beverly
Hills, CA 90210
Received From:
Cohen, Adam Dr.
Dr. Adam Cohen
2000 Hillridge Road
Beverly Hills, CA 90210
Invoices Paid
Date Number Amount Applied
Payment Receipt
Practice Set 1, Document 18
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 18 of 80
Your Name‘s Concierge for You
2789 Robertson Boulevard
Beverly Hills, CA 90210
Received From:
Lim, Keiko
Keiko Lim
608 Camden Drive
Beverly Hills, CA 90210
Date Received
01/09/2018
Payment Amount $200.00
Payment Method Check
Check/Ref. No. 97452
Invoices Paid
Payment Receipt
Practice Set 1, Document 19
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 19 of 80