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Acc. No. Accounts Name Ref. Debit Credit

101 Cash 4,880.00$ 112 Accounts Receivable 3,520.00$ 126 Supplies 2,000.00$ 153 Equipment 15,000.00$ 154 Accumulated Depreciation-Equipment 1,500.00$ 201 Accounts Payable 3,400.00$ 209 Unearned Service Revenue 1,400.00$ 212 Salaries & Wages Payable 500.00$ 301 Owner's Capital 18,600.00$

25,400.00$ 25,400.00$

Moore Equipment RepairTrial Blance

at September 1,2012

No.101

Explanation Ref. Debit Credit Balance

Sept. 1 Opening balance 4,880.00$

8 General Journal J1 1,400.00$ 3,480.00$




22 General Journal J1 500.00$ 3,080.00$


27 General Journal J1 2,100.00$ 3,930.00$ 29 General Journal J1 650.00$ 4,580.00$

No.112






No.126




30 Adj.entry J2 1,900.00$ 1,300.00$

No.153




No.154



30 Adj.entry J2 100.00$ 1,600.00$

No.201






EquipmentDate2012

Accumulated Depreciation-EquipmentDate2012

Accounts PayableDate2012

2012

Moore Equipment RepairLedger

at september 2012

Date

2012

Cash

Accounts ReceivableDate2012

SuppliesDate

No.209



29 General Journal J1 650.00$ 2,050.00$

30 Adj.entry J2 1,450.00$ 600.00$

No.212


Sept. 1 Opening balance 500.00$

8 General Journal J1 500.00$ -$

30 Adj.entry J2 300.00$ 300.00$

No.301



No.407


Sept. 12 General Journal J1 3,400.00$ 3,400.00$


30 Adj.entry J2 1,450.00$ 6,950.00$

No.615


Sept. 30 Adj.entry J2 100.00$ 100.00$

No.631


Sept. 30 Adj.entry J2 1,900.00$ 1,900.00$

No.726


Sept. 8 General Journal J1 900.00$ 900.00$


30 Adj.entry J2 300.00$ 2,450.00$

Supplies ExpenseDate2012

Salaries & Wages ExpenseDate2012

2012

Salaries & Wages PayableDate2012

Owner's CapitalDate2012

Service RevenueDate2012

Depreciation ExpenseDate

2012

Unearned Service RevenueDate

No.729


Sept. 22 General Journal J1 500.00$ 500.00$

Rent ExpenseDate2012

Ref. Debit Credit

Sept. 8 Salaries & Wages Expense 900.00$

Salaries & Wages Payable 500.00$

Cash 1,400.00$

(Paid for salaries due employees)

10 Cash 1,200.00$

Accounts Receivable 1,200.00$

(Received cash for customer on account)

12 Cash 3,400.00$

Services Revenue 3,400.00$

(Received cash for services performed in september)

15 Equipment 3,000.00$ Accounts Payable 3,000.00$

(Purchased store equipment on account)

17 Supplies 1,200.00$ Accounts Payable 1,200.00$

(Purchased supplies on account)

20 Accounts Payable 4,500.00$ Cash 4,500.00$

(Paid Creditors on account)

22 Rent Expense 500.00$ Cash 500.00$

(Paid september rent)

25 Salaries & Wages Expense 1,250.00$ Cash 1,250.00$

(Paid salaries)

27 Accounts Receivable 2,100.00$ Services Revenue 2,100.00$

(Performed service on account)

Cash 2,100.00$ Accounts Receivable 2,100.00$

(Billed customers for services provided)

29 Cash 650.00$ Unearned Services Revenue 650.00$

(Received from customers for future services)21,300.00$ 21,300.00$

2012

Moore Equipment RepairGeneral Journalat september 2012

Date Account Titles and Explanation

Acc. No. Accounts Name Ref. Debit Credit101 Cash 4,580.00$

112 Accounts Receivable 2,320.00$

126 Supplies 3,200.00$

153 Equipment 18,000.00$

154 Accumulated Depreciation-Equipment 1,500.00$

201 Accounts Payable 3,100.00$

209 Unearned Service Revenue 2,050.00$

212 Salaries & Wages Payable -$

301 Owner's Capital 18,600.00$

407 Services Revenue 5,500.00$

615 Depreciation Expense

631 Supplies Expense

726 Salaries & Wages Expense 2,150.00$

729 Rent Expense 500.00$

30,750.00$ 30,750.00$

Moore Equipment RepairTrial Blance

at September 30,2012

Ref. Debit Credit

Sept. 30 Supplies Expense 631 1,900.00$

Supplies 126 1,900.00$

(Supplies on hand )

30 Salaries & Wages Expense 726 300.00$

Salaries & Wages Payable 212 300.00$

(Accrued salaries payable)

30 Depreciation Expense 615 100.00$

Accumulated Depreciation-Equipment 154 100.00$

(Depreciation per month)

30 Unearned Services Revenue 209 1,450.00$

Services Revenue 407 1,450.00$

(Unearned services revenue

3,750.00$ 3,750.00$

2012

Adjusting Entriesat September 30,2012

Moore Equipment Repair

Date Adjusting Entries

Acc. No. Accounts Name Ref. Debit Credit101 Cash 4,580.00$

112 Accounts Receivable 2,320.00$

126 Supplies 1,300.00$

153 Equipment 18,000.00$

154 Accumulated Depreciation-Equipment 1,600.00$

201 Accounts Payable 3,100.00$

209 Unearned Service Revenue 600.00$

212 Salaries & Wages Payable 300.00$

301 Owner's Capital 18,600.00$

407 Services Revenue 6,950.00$

615 Depreciation Expense 100.00$

631 Supplies Expense 1,900.00$

726 Salaries & Wages Expense 2,450.00$

729 Rent Expense 500.00$

31,150.00$ 31,150.00$

Moore Equipment RepairAdjusted Trial Blanceat September 30,2012

Revenue

Services Revenue 6,950.00$

Expense

Depreciation Expense 100.00$

Supplies Expense 1,900.00$

Salaries & Wages Expense 2,450.00$

Rent Expense 500.00$

Total Expenses (4,950.00)$

Net Income 2,000.00$

Owner Capital, september 1,2012 18,600.00$

Add: Net Income 2,000.00$

20,600.00$


Moore Equipment RepairOwner's Equity Statement


Moore Equipment RepairIncome Statementat September 2012

Asset

Cash 4,580.00$

Accounts Receivable 2,320.00$

Supplies 1,300.00$

Equipment 18,000.00$

Accumulated Depreciation-Equipment (1,600.00)$

Total Assets 24,600.00$

Equity and Liabilities

Equity


Liabilities

Accounts Payable 3,100.00$

Unearned Service Revenue 600.00$

Salaries & Wages Payable 300.00$

24,600.00$

Moore Equipment RepairBalance Sheet
