Jan 31, 18
ASSETS
Current Assets
Checking/Savings
Checking 49,272.46
Petty Cash 92.21
Fixed Assets
Business Vehicles
LIABILITIES & EQUITY
Liabilities
Current Liabilities
Accounts Payable
Accounts Payable 3,764.00
Total Accounts Payable 3,764.00
Equity
Owner’s Equity -4,160.53
Chapter 4, Document 10
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Y
our Name’s Tech Services
Balance Sheet
As of January 31, 2018
Page 15 of 29
Your Name’s
Pool & Garden Oasis
4
Account Type Balance Total
Checking Bank 24,152.00
Petty Cash Bank 47.77
A
ccounts Receivable
A
ccounts Receivable 4,125.00
Office Supplies Other Current Asset 760.00
Fees Income
Income Income
Income:Additional Landscaping Income Income
Income:Additional Pool Income Income
Income:Commercial Landscape Income Income
Income:Commercial Pool Income Income
Income:Residential Landscape Income Income
Income:Residential Pool Income Income
Reimbursed Expenses Income
Uncategorized Income Income
A
dvertising Expense Expense
Bank Service Charges Expense
Business Vehicles Expense Expense
Cash Discounts Expense
Contributions Expense
Office Supplies Expense Expense
Payroll Expenses Expense
Payroll Expenses:Officer Salary Expense
Postage and Delivery Expense
Printing and Reproduction Expense
Professional Development Expense
Professional Fees Expense
Professional Fees:Accounting Expense
Professional Fees:Legal Fees Expense
Rent Expense
Repairs Expense
Repairs:Building Repairs Expense
Chapter 4, Report 1
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Y
our Name’s Pool & Garden Oasis
Account Listing
January 31, 2018
Page 17 of 29
A
A
Account Type Balance Total
Utilities Expense
Utilities:Gas and Electric Expense
Y
our Name’s Pool & Garden Oasis
Account Listing
January 31, 2018
Chapter 4, Report 1
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Page 18 of 29
1/31/2018
Your Name’s Pool & Garden Oasis
72259 State Street
Santa Barbara, CA 93103
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Page 19 of 29
Type Date Num Name Cl
r
Amount Balance
Beginning Balance 23,850.00
Cleared Transactions
Checks and Payments – 6 items
Bill Pmt -Check 01/15/2018 2 Midway Motors X -669.00 -669.00
Bill Pmt -Check 01/15/2018 1 Giacchi Communications X -485.00 -1,154.00
Deposits and Credits – 1 item
Deposit 01/31/2018 X 59.63 59.63
Uncleared Transactions
Checks and Payments – 5 items
Transfe
r
01/15/2018 -50.00 -50.00
Deposits and Credits – 2 items
Deposit 01/30/2018 2,500.00 2,500.00
General Journal 01/31/2018 2,000.00 4,500.00
Y
our Name’s Pool & Garden Oasis
Reconciliation Detail
Checking, Period Ending 01/31/2018
Chapter 4, Document 3
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Page 20 of 29
r
Accnts Receivable Accnts Payable Bank Accnts Net Inflows Proj Balance
Beginning Balance 2,175.00 425.00 24,293.22 26,043.22
Feb 1 – 3, 18 0.00 0.00 0.00 0.00 26,043.22
Week of Feb 4, 18 0.00 0.00 0.00 0.00 26,043.22
Y
our Name’s Pool & Garden Oasis
Cash Flow Forecast
February 2018
Chapter 4, Document 4
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Page 21 of 29
Jan 18
OPERATING ACTIVITIES
Net Income 1,046.61
Adjustments to reconcile Net Income
INVESTING ACTIVITIES
Business Vehicles:Depreciation 950.00
Equipment:Depreciation 206.25
Equipment:Original Cost -1,849.00
Y
our Name’s Pool & Garden Oasis
Statement of Cash Flows
January 2018
Chapter 4, Document 5
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Page 22 of 29
Trans # Type Date Num Adj Name Memo Account Debit Credit
15 Invoice 01/01/2018 25 Ocean View Motel
A
ccounts Receivable 450.00
Ocean View Motel Commercial Landscape Maintenance Commercial Landscape Income 150.00
Ocean View Motel Commercial Pool Service (All pools except Lg.) Commercial Pool Income 300.00
450.00 450.00
19 Payment 01/01/2018 8642 Rhodes, Nancy Undeposited Funds 150.00
Rhodes, Nancy
A
ccounts Receivable 150.00
150.00 150.00
20 Invoice 01/15/2018 28 Matthews, Eric
A
ccounts Receivable 500.00
Matthews, Eric Residential Landscape Maintenance (Lg.) Residential Landscape Income 350.00
Matthews, Eric Residential Pool Service (Lg.) Residential Pool Income 150.00
500.00 500.00
A
A
A
Santa Barbara Resorts Planting and Cultivating
A
dditional Landscaping Income 250.00
Santa Barbara Resorts Trimming and Pruning
A
dditional Landscaping Income 225.00
Santa Barbara Resorts Fertilize, Spray for Pests, etc.
A
dditional Landscaping Income 150.00
Santa Barbara Resorts Mechanical Maintenance and Repairs
A
dditional Pool Income 225.00
Your Name’s Pool & Garden Oasis
Journal
January 2018
Chapter 4, Document 6
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Page 23 of 29
A
A
A
A
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
Wagner, Annabelle Deposit Undeposited Funds 500.00
Rhodes, Nancy Deposit Undeposited Funds 150.00
Ocean View Motel Deposit Undeposited Funds 450.00
Childers, Wayne Deposit Undeposited Funds 75.00
A
A
31 Bill 01/01/2018 7684 Midway Motors Truck Service and Repairs
A
ccounts Payable 519.00
Midway Motors Truck Service and Repairs Business Vehicles Expense 519.00
519.00 519.00
32 Bill 01/01/2018 853 Mission Street Gasoline January Gasoline
A
ccounts Payable 375.00
A
A
Your Name’s Pool & Garden Oasis
Journal
January 2018
Chapter 4, Document 6
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Page 24 of 29
A
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
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
50.00 50.00
41 Bill 01/15/2018 5126 Repairs RX Lawn Mower Repai
r
A
ccounts Payable 75.00
Repairs RX Lawn Mower Repai
r
Equipment Repairs 75.00
75.00 75.00
A
r
Repairs RX Lawn Mower Repai
r
A
ccounts Payable 65.00
65.00 65.00
Chapter 4, Document 6
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Your Name’s Pool & Garden Oasis
Journal
January 2018
Page 25 of 29
A
A
A
Trans # Type Date Num Adj Name Memo Account Debit Credit
47 General Journal 01/31/2018 * January Supplies Used Office Supplies Expense 175.00
* January Supplies Used Office Supplies 175.00
175.00 175.00
51 General Journal 01/31/2018 Investment: Equipment Original Cost 1,500.00
Investment: Equipment Investments 1,500.00
1,500.00 1,500.00
52 Check 01/31/2018 8 Your Name January Withdrawal Checking 1,000.00
Your Name January Withdrawal Draws 1,000.00
1,000.00 1,000.00
59 General Journal 01/31/2018 Transfer Net Income into Capital Owner’s Equity 1,046.61
Transfer Net Income into Capital Your Name, Capital 1,046.61
1,046.61 1,046.61
Chapter 4, Document 6
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Your Name’s Pool & Garden Oasis
Journal
January 2018
Page 26 of 29
Jan 31, 18
Debit Credit
Checking 24,245.45
Owner’s Equity 1,046.61
Your Name, Capital 20,626.61
Your Name, Capital:Draws 0.00
Your Name, Capital:Investments 33,500.00
Income:Additional Landscaping Income 775.00
Y
our Name’s Pool & Garden Oasis
Trial Balance
As of January 31, 2018
Chapter 4, Document 7
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Page 27 of 29
Jan 18
Ordinary Income/Expense
Income
Income
Additional Landscaping Income 775.00
Additional Pool Income 800.00
Expense
Bank Service Charges 10.00
Business Vehicles Expense 894.00
Repairs
Building Repairs 150.00
Equipment Repairs 65.00
Total Repairs 215.00
Telephone 485.00
Y
our Name’s Pool & Garden Oasis
Profit & Loss
January 2018
Chapter 4, Document 8
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Page 28 of 29
Jan 31, 18
ASSETS
Current Assets
Other Current Assets
Office Supplies 585.00
Prepaid Insurance 500.00
Total Other Current Assets 1,085.00
Total Current Assets 29,503.22
Fixed Assets
LIABILITIES & EQUITY
Liabilities
Current Liabilities
Accounts Payable
Accounts Payable 605.00
Total Accounts Payable 605.00
Y
our Name’s Pool & Garden Oasis
Balance Sheet
As of January 31, 2018
Chapter 4, Document 9
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 29 of 29