Increase Decrease Normal Balance

Balance Sheet Accounts:

Asset Debit Credit Debit
Liability Credit Debit Credit
Owner's Equity:
Capital Credit Debit Credit
Drawing Debit Credit Debit
Income Statement Accounts:
Revenue Credit Debit Credit
Expense Debit Credit Debit
 T- ACCOUNTS

Cash Accounts Receivable

Debit Credit Debit Credit
a $ 30,000 $ 4,500 b k $ 5,200
g $ 7,500 $ 3,000 c
$ 1,450 d
$ 2,000 f Prepaid Insurance
$ 1,750 h Debit Credit
$ 500 i f $ 2,000
$ 1,600 l
$ 325 m
$ 250 n Equipment
$ 400 o Debit Credit
$ 37,500 $ 15,775 e $ 6,000
Bal. $ 21,725

AccountsPayable Travis Fourtney, Capital

Debit Credit Debit Credit
h $ 1,750 $ 6,000 e $ 30,000
1000 j
$ 1,750 $ 7,000
$ 5,250 Bal.

Rent Expense Salary Expense

Debit Credit Debit Credit
c $ 3,000 l $ 1,600

Automobile Expense Miscellaneous Expense

Debit Credit Debit Credit
o $ 400 i $ 500
m $ 325
Bal. $ 825
 TRA
Unadj
A

Supplies
Debit Credit
d $ 1,450

Automobiles
Debit Credit
b $ 19,500

Notes Payable
Debit Credit
n $ 250 $ 15,000 b
$ 14,750 Bal.

Professional Fees
Debit Credit
a $ 7,500 g
$ 5,200 k
$ 12,700 Bal.

Blueprint Expense
Debit Credit
j $ 1,000
 TRAVIS FOURTNEY
Unadjusted Trial Balance
April 31, 2010
Debit Balances Credit Balances
Cash $ 21,725
Accounts Receivable $ 5,200
Supplies $ 1,450
Prepaid Insurance $ 2,000
Automobile $ 19,500
Equipment $ 6,000
Notes Payable $ 14,750
Accounts Payable $ 5,250
Architec, Capital $ 30,000
Professional Fees $ 12,700
Rent Expense $ 3,000
Salary Expense $ 1,600
Blueprint Expense $ 1,000
Automobile Expense $ 400
Miscellaneous Expense $ 825
$ 62,700 $ 62,700
1
JOURNAL Page 1
DATE ACCOUNT Post. Ref. DEBIT CREDIT
July, 2010 Cash $ 18,000
1
Jessie Halverson, Capital $ 18,000
Rent Expense $ 1,750
4
Cash $ 1,750
Truck $ 15,000
10 Cash $ 1,000
Notes Payable $ 14,000
Equipment $ 7,000
13
Accounts Payable $ 7,000
Supplies $ 1,200
14
Cash $ 1,200
Prepaid Insurance $ 2,700
15
Cash $ 2,700
Cash $ 7,500
15
Fees Earned $ 7,500
Accounts Payable $ 2,500
21
Cash $ 2,500
Account Receivable $ 8,600
24
Fees Earned $ 8,600
Truck Expense $ 800
26
Notes Payable $ 800
Utilities Expense $ 900
27
Cash $ 900
Miscellaneous Expense $ 315
28
Cash $ 315
Cash $ 3,600
29
Accounts Receivable $ 3,600
Wages Expense $ 2,400
30
Cash $ 2,400
Jessie Halverson, Drawing $ 2,000
31
Cash $ 2,000

11
2

Account Cash
Date Item Post. Ref. Debit Credit
July, 2010 1 1 $ 18,000
4 1 $ 1,750
10 1 $ 1,000
14 1 $ 1,200
15 1 $ 2,700
15 1 $ 7,500
21 1 $ 2,500
27 1 $ 900
28 1 $ 315
29 1 $ 3,600
30 1 $ 2,400
31 1 $ 2,000

Account Accounts Receivable

Date Item Post. Ref. Debit Credit
July, 2010 24 1 $ 8,600
29 1 $ 3,600

Account Supplies
Date Item Post. Ref. Debit Credit
July, 2010 14 1 $ 1,200

Account Prepaid Insurance

Date Item Post. Ref. Debit Credit
July, 2010 15 1 $ 2,700

Account Equipment
Date Item Post. Ref. Debit Credit
July, 2010 13 1 $ 7,000

Account Truck
 Date Item Post. Ref. Debit Credit
July, 2010 10 1 $ 15,000

Account Miscellanous Expense

Date Item Post. Ref. Debit Credit
July, 2010 27 1 $ 315
 LEDGER

Account No. 11 Account Notes Payable

Balance
Date Item Post. Ref. Debit
Debit Credit
$ 18,000 July, 2010 10 1
$ 16,250 26 1
$ 15,250
$ 14,050 Account Accounts Payable
$ 11,350
Date Item Post. Ref. Debit
$ 18,850
$ 16,350 July, 2010 13 1
$ 15,450 21 1 $ 2,500
$ 15,135
$ 18,735 Account Jessie Halverson, Capital
$ 16,335
Date Item Post. Ref. Debit
$ 14,335
July, 2010 1 1

Account No. 12 Account Jessie Halverson, Drawing

Balance
Date Item Post. Ref. Debit
Debit Credit
$ 8,600 July, 2010 31 1 $ 2,000
$ 5,000

Account Fees Earned

Account No. 13
Date Item Post. Ref. Debit
Balance
Debit Credit July, 2010 15 1
$ 1,200 24 1

Account No. 14 Account Wages Expense

Balance
Date Item Post. Ref. Debit
Debit Credit
$ 2,700 July, 2010 30 1 $ 2,400

Account No. 16 Account Rent Expense

Balance
Date Item Post. Ref. Debit
Debit Credit
$ 7,000 July, 2010 4 1 $ 1,750

Account No. 18 Account Utilities Expense

 Balance
Date Item Post. Ref. Debit
Debit Credit
$ 15,000 July, 2010 27 1 $ 900

Account No. 59 Account Truck Expense

Balance
Date Item Post. Ref. Debit
Debit Credit
$ 315 July, 2010 26 1 $ 800
 3
PHOTOGENIC DESIGNS
Unadjusted Trial Balance
Account No. 21 July 31, 2010
Balance
Credit
Debit Credit
$ 14,000 $ 14,000 11 Cash
$ 800 $ 14,800 12 Accounts Receivable
13 Supplies
Account No. 22 14 Prepaid Insurance
Balance 16 Equipment
Credit
Debit Credit 18 Truck
$ 7,000 $ 7,000 21 Notes Payable
$ 4,500 22 Accounts Payable
31 Jessie Halverson, Capital
Account No. 31 32 Jessie Halverson, Drawing
Balance 41 Fees Earned
Credit
Debit Credit 51 Wages Expense
$ 18,000 $ 18,000 53 Rent Expense
54 Utilities Expense
Account No. 32 55 Truck Expense
Balance 59 Miscellaneous Expense
Credit
Debit Credit
$ 2,000

Account No. 41
Balance
Credit
Debit Credit
$ 7,500 $ 7,500
$ 8,600 $ 16,100

Account No. 51
Balance
Credit
Debit Credit
$ 2,400

Account No. 53
Balance
Credit
Debit Credit
$ 1,750

Account No. 54
 Balance
Credit
Debit Credit
$ 900

Account No. 55
Balance
Credit
Debit Credit
$ 800
PHOTOGENIC DESIGNS
Unadjusted Trial Balance
July 31, 2010

Debit Balances Credit Balances

$ 14,335
$ 5,000
$ 1,200
$ 2,700
$ 7,000
$ 15,000
$ 14,800
$ 4,500
$ 18,000
$ 2,000
$ 16,100
$ 2,400
$ 1,750
$ 900
$ 800
$ 315
$ 53,400 $ 53,400
 Account Cash
Date Item Post. Ref. Debit Credit
July, 2010 31 Bal.
August, 2010 2 1 $ 4,000
3 1 $ 44,600
5 1 $ 5,700
17 1 $ 5,500
23 1 $ 4,950
29 1 $ 500
30 1 $ 1,500
31 1 $ 1,000
31 1 $ 27,800
m 31 1 $ 10,000
31 1 $ 5,000
31 1 $ 3,600

Account Account Receivable

Date Item Post. Ref. Debit Credit
July, 2010 31 Bal.
August, 2010 3 1 $ 44,600
31 1 $ 83,000

Account Office Supplies

Date Item Post. Ref. Debit Credit
July, 2010 31 Bal.
August, 2010 1 1 $ 2,100
9 1 $ 400

Account Prepaid Insurance

Date Item Post. Ref. Debit Credit
July, 2010 31 Bal.
August, 2010 5 $ 5,700

Account Land
Date Item Post. Ref. Debit Credit
 Date Item Post. Ref. Debit Credit
August, 2010 13 1 $ 75,000

Account Unearned Rent

Date Item Post. Ref. Debit Credit
August, 2010 31 1 $ 3,600

Account Salary and Commission Expense

Date Item Post. Ref. Debit Credit
July, 2010 31 Bal.
August, 2010 31 1 $ 1,000
31 1 $ 27,800
 LEDGER
Account No. 11 Account Notes Payable
Balance
.l Item Post. Ref.
Debit Credit
$ 33,920 August, 2010 31 1
$ 29,920
$ 74,520
$ 68,820 Account Accounts Payable
$ 63,320
Date Item Post. Ref.
$ 58,370
$ 57,870 July, 2010 31 Bal.
$ 56,370 August, 2010 1 1
$ 57,370 9 1
$ 29,570 23 1
$ 19,570
$ 14,570
$ 18,170 Account Drew Harris, Capital
Date Item Post. Ref.
Account No. 12 July, 2010 31 Bal.
Balance
Debit Credit
$ 57,200 Account Drew Harris, Drawing
$ 12,600
Date Item Post. Ref.
$ 95,600
July, 2010 31 Bal.
August, 2010 31 1
Account No. 14
Balance
Debit Credit Account Fees Earned
$ 1,600
Date Item Post. Ref.
$ 3,700
$ 3,300 July, 2010 31 Bal.
August, 2010 21 1

Account No. 13
Balance Account Rent Expense
Debit Credit
Date Item Post. Ref.
$ 7,200
$ 12,900 July, 2010 31 Bal.
August, 2010 2 1

Account No. 16 Account Advertising Expense

Balance
Date Item Post. Ref.
 Date Item Post. Ref.
Debit Credit
$ 75,000 July, 2010 31 Bal.
August, 2010 29 1

Account No. 22 Account Automobile Expense

Balance
Date Item Post. Ref.
Debit Credit
$ 3,600 July, 2010 31 Bal.
August, 2010 30 1

Account No. 51
Balance Account Miscellaneous Expense
Debit Credit
Date Item Post. Ref.
$ 224,000
$ 223,000 July, 2010 31 Bal.
$ 250,800 August, 2010 29 1
 DATE
August, 2010
1
Account No. 23
Balance
Debit Credit 2
Debit Credit
$ 65,000 #REF!
3

5
Account No. 21
Balance
Debit Credit 9
Debit Credit
$ 9,920
17
$ 2,100 $ 12,020
$ 400 $ 11,620
23
$ 4,950 $ 6,670
29
Account No. 31
30
Balance
Debit Credit
Debit Credit
31
$ 50,480
31
Account No. 32
31
Balance
Debit Credit
Debit Credit
$ 25,600 31
$ 5,000 $ 30,600
31
Account No. 41
31
Balance
Debit Credit
Debit Credit
$ 352,000
$ 83,000 $ 435,000

Account No. 52
Balance
Debit Credit
Debit Credit
$ 28,000
$ 4,000 $ 32,000

Account No. 53
Balance
Debit Credit
 Debit Credit
Debit Credit
$ 22,880
$ 5,500 $ 28,380

Account No. 54
Balance
Debit Credit
Debit Credit
$ 10,240
$ 1,500 $ 11,740

Account No. 59
Balance
Debit Credit
Debit Credit
$ 1,760
$ 500 $ 2,260
 JOURNAL Page 1
ACCOUNT Post. Ref. DEBIT CREDIT
Office Supplies 14 $ 2,100
Accounts Payable 21 $ 2,100
Rent Expense 52 $ 4,000
Cash 11 $ 4,000 11
Cash 11 $ 44,600 12
Accounts Receivable 12 $ 44,600 14
Prepeid Insurance 13 $ 5,700 13
Cash 11 $ 5,700 16
Account Payable 21 $ 400 22
Office Supplies 11 $ 400 23
Advertising Expense 53 $ 5,500 21
Cash 11 $ 5,500 31
Accounts Payable 21 $ 4,950 32
Cash 11 $ 4,950 41
Miscellaneous Expense 59 $ 500 51
Cash 11 $ 500 52
Automobile Expense 54 $ 1,500 53
Cash 11 $ 1,500 54
Cash 11 $ 1,000 59
Salary and Commision Expense 51 $ 1,000
Salary and Commision Expense 51 $ 27,800
Cash 11 $ 27,800
Accounts Receivable 12 $ 83,000
Fees Earned 41 $ 83,000
Land 16 $ 75,000
Cash 11 $ 10,000
Notes Payable 23 $ 65,000
Drew Harris, Drawing 32 $ 5,000
Cash 11 $ 5,000
Cash 11 $ 3,600
Unearned Rent 22 $ 3,600
 DODGE CITY REALTY
Unadjusted Trial Balance
August 31, 2010

Debit Balances Credit Balances

Cash $ 18,170
Accounts Receivable $ 95,600
Office Supplies $ 3,300
Prepaid Insurance $ 12,900
Land $ 75,000
Unearned Rent $ 3,600
Notes Payable $ 65,000
Accounts Payable $ 6,670
Drew Harris, Capital $ 50,480
Drew Harris, Drawing $ 30,600
Fees Earned $ 435,000
Salary and Commission Expense $ 250,800
Rent Expense $ 32,000
Advertising Expense $ 28,380
Automobile Expense $ 11,740
Miscellaneous Expense $ 2,260
$ 560,750 $ 560,750