Worksheets List

Chapter 2, Page25
Chapter 2, Page29
Chapter 2, Page35
Chapter 2, Page36
Chapter 2, Page37
Chapter 2, Page38
Chapter 2, Page40
Chapter 2, Page42
Chapter 2, Page43
Chapter 2, Page44
Chapter 2, Page45
Chapter 2, Page46
Chapter 2, Page47
Chapter 2, Page48
Chapter 2, Page49
12 - Worksheets List
91 - Trial Balance (Original)
92 - Trial Balance Adjustments
93 - Final Trial Balance
 Chapter 2, Page25

Account Number Accout Name Debit Credit

1011 Checking Account #1 7,582.00
1012 Checking Account #2 5,265.00
1021 Payroll Checking Account 5,232.32
1051 Savings Account #1 50,000.00
1061 Money Market Account #1 20,000.00
1071 Short Term CD's 15,000.00
1091 Petty Cash 2,352.00
1111 Accounts Receivable 275,652.00
1121 Allowance for doubtful accounts 25,500.00
1201 Inventories for sale 98,565.00
1211 Inventories for use 45,265.00
1301 Prepaid expenses 6,582.00
1501 Lease Deposits 12,565.00
1571 Marketable Stocks 28,500.00
1601 Loans 25,000.00
1701 Loans to Employees 32,562.00
1811 Land 125,252.00
1821 Buildings 485,952.00
1831 Tools & Equipment 45,265.00
1841 Office Furninshings & Equip 33,651.00
1891 Leasehold Improvements 19,567.00
1921 Accumulated Depreciated Buildings 56,444.00
1931 Accumulated Depreciated Tools/Equipment 15,652.00
1941 Accumulated Depreciated Office Equipment 12,666.00
1991 Depreciated Lease Improvements 7,585.00
2011 Accounts Payable 205,651.00
2111 Payroll Liabilities 33,659.00
2112 Employee Fed Tax Withholdings 15,777.00
2113 Employee Soc. Sec. Withholdings 8,985.00
2114 Employee Medicare Withholdings 3,666.00
2115 Employee State Tax Withholdings 2,588.00
2212 Car Exp. Liabilities 6,525.00
2301 Unpaid car insurance 3,333.00
2401 Short Term Loans 25,654.00
2451 Loans from Principals 30,000.00
2501 Mortgage Loan 325,123.00
2601 Fed deffered income taxes 6,541.00
2701 Employee Pension 9,857.00
3001 Capital Stock 150,000.00
3101 Paid in capital 75,000.00
3501 Retained Earnings 175,856.00
4001 Sales 2,252,532.00
4101 Professional Services
4102 Referrals & Commissions
4201 Rental Property Income 1,985,235.00
4701 Interest Income
4801 Gain/Loss Sale of Assets
4901 Other Income
5001 Materials
5101 Subcontracted Costs
5201 Labor
5301 Rental

‫ עמוד‬2
 Chapter 2, Page25

5311 Maintenance & Repairs

5321 Cleaning
5331 Insurance
5341 Utilities
5351 Property Taxes
6001 Salary & Wages
6101 Employee Vacation Pay
6102 Company Paid Medicare (FICA)
6103 Company Paid Soc. Sec. (FICA)
6104 Federal Unemployment Tax (FUTA)
6105 Workers Comp Insurance
6201 Recruiting & Hiring
6202 Training & Education
6203 Employee Entertainment
6301 Telephone-Answering Service
6302 Telephone-Cellular Service
6303 Telephone-ISDN Line
6304 Telephone-Local Service
6305 Telephone-Long Dist Service
6351 Tool Maintenance & Repairs
6361 Travel
6401 Computer Software
6402 Consultant-Business
6403 Consultant-Computer
6404 Corporation Fees & Costs
6405 Equipment Lease-Copier
6406 Equipment Lease-Office
6407 Building Maintenance
6408 Cleaning Service
6409 Equip Maint. & Repairs
6410 Misc. Expenses
6411 Security Monitoring
6412 Utilities
6501 Salary & Wages
6511 Commissions
6521 Advertising
6531 Preliminary Designs
6532 Promotional Events
6533 Promotional Literature
6534 Displays/Product Samples
6535 Project Management Personnel
6541 Sales & Marketing Expense-Other
7001 Salary & Wages
7101 Employee Bonuses
7102 Employee Sick Pay
7103 Employee Vacation Pay
7104 Company Paid Medicare (FICA)
7105 Company Paid Soc. Sec. (FICA)
7106 Federal Unemployment Tax (FUTA)
7107 Workers Comp Insurance
7201 Employment Advertising
7202 Recruiting & Hiring
7203 Training & Education
7204 Employee Entertainment

‫ עמוד‬3
 Chapter 2, Page25

7205 Payroll Service Fees

7301 Accounting Fees
7302 Attorney Fees
7351 Telephone-Answering Service
7352 Telephone-Cellular Service
7353 Telephone-ISDN Line
7354 Telephone-Local Service
7355 Telephone-Long Dist Service
7356 Tolls & Parking
7357 Tool Maintenance & Repairs
7381 Travel
7382 Travel-Airfare
7383 Travel-Car Rental
7384 Travel-Food & Entertainment
7385 Travel-Hotel
7401 Charitable Contributions
7501 Computer Software
7502 Consultant-Business
7503 Consultant-Computer
7511 Corporation Fees & Costs
7521 Equipment Lease-Copier
7522 Equipment Lease-Office
7631 Building Maintenance
7632 Cleaning Service
7633 Equip Maint. & Repairs
7634 Misc. Expenses
7635 Security Monitoring
7636 Utilities
7701 Taxes-Business License
7702 Taxes-Business Property
7901 Depreciation-Buildings
7902 Depreciation-Office Equipment
7903 Depreciation-Tools & Equipment
8001 Bank Account Finance Charges
8002 Bank Account Service Fees
8003 Credit Card Finance Charges
8004 Credit Card Service Fees
9001 Taxes-Corporate Income

‫ עמוד‬4
 Chapter 2, Page29

Account Number Account Name Adjustment # Debit Credit

1011 Checking Account #1 1 3,000.00
1012 Checking Account #2 1 3,000.00
1021 Payroll Checking Account 2 7,500.00
1011 Checking Account #1 2 7,500.00
1811 Land 3 2,000.00
1821 Buildings 3 1,500.00
1831 Tools & Equipment 3 1,500.00
1841 Office Furninshings & Equip 3 5,000.00
1891 Leasehold Improvements 4 3,000.00
1921 Accumulated Depreciated Buildings 4 2,500.00
1011 Checking Account #1 4 5,500.00
2451 Loans from Principals 5 10,000.00
2501 Mortgage Loan 5 10,000.00
4001 Sales 6 1,500.00
5201 Labor 6 5,000.00
6001 Salary & Wages 6 6,500.00

‫ עמוד‬5
 Chapter 2, Page29

Details AdjustmenDebit Credit

1 3,000.00 3,000.00
2 7,500.00 7,500.00
3 5,000.00 5,000.00
4 5,500.00 5,500.00
5 10,000.00 10,000.00
6 6,500.00 6,500.00
7 0.00 0.00
8 0.00 0.00
9 0.00 0.00
10 0.00 0.00
11 0.00 0.00
12 0.00 0.00
13 0.00 0.00
14 0.00 0.00

‫ עמוד‬6
 Chapter 2, Page29

Difference
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

‫ עמוד‬7
 Chapter 2, Page35

Adjustment # Debit Credit Difference

1 3,000.00 3,000.00 0.00
2 7,500.00 7,500.00 0.00
3 5,450.00 5,000.00 450.00
4 5,500.00 5,500.00 0.00
5 10,000.00 10,000.00 0.00
6 6,500.00 6,500.00 0.00
7 0.00 0.00 0.00
8 0.00 0.00 0.00
9 0.00 0.00 0.00
10 0.00 0.00 0.00
11 0.00 0.00 0.00
12 0.00 0.00 0.00
13 0.00 0.00 0.00
14 0.00 0.00 0.00

‫ עמוד‬8
 Chapter 2, Page36

Adjustment # Debit Credit Difference

3 5,450.00 5,000.00 450.00
5 10,000.00 9,000.00 1,000.00

‫ עמוד‬9
 Chapter 2, Page37

Account Number Account Name Adjustment # Debit Credit

2451 Loans from Principals 5 10,000.00
2501 Mortgage Loan 5 9,000.00

‫ עמוד‬10
 Chapter 2, Page37

Details AdjustmenDebit Credit

12 0 0
13 0 0

‫ עמוד‬11
 Chapter 2, Page37

Difference
0
0

‫ עמוד‬12
 Chapter 2, Page38

Account Number Account Name Adjustment # Debit Credit

1011 Checking Account #1 1 3,000.00
1012 Checking Account #2 1 3,000.00
1021 Payroll Checking Account 2 7,500.00
1011 Checking Account #1 2 7,500.00
1811 Land 3 1,950.00
1821 Buildings 3 1,500.00
1831 Tools & Equipment 3 1,500.00
1841 Office Furninshings & Equip 3 5,000.00
1891 Leasehold Improvements 4 3,000.00
1921 Accumulated Depreciated Buildings 4 2,500.00
1011 Checking Account #1 4 5,500.00
2451 Loans from Principals 5 10,000.00
2501 Mortgage Loan 5 9,000.00
4001 Sales 6 1,500.00
5201 Labor 6 5,000.00
6001 Salary & Wages 6 6,500.00

‫ עמוד‬13
 Chapter 2, Page38

Details AdjustmenDebit Credit

1 3000 3000
2 7500 7500
3 4950 5000
4 5500 5500
5 10000 9000
6 6500 6500
7 0 0
8 0 0
9 0 0
10 0 0
11 0 0
12 0 0
13 0 0
14 0 0

‫ עמוד‬14
 Chapter 2, Page38

Difference
0
0
-50
0
1000
0
0
0
0
0
0
0
0
0

‫ עמוד‬15
 Chapter 2, Page40

Account Number Accout Name Debit Credit

1011 Checking Account #1 7,582.00
1012 Checking Account #2 5,265.00
1021 Payroll Checking Account 5,232.32
1051 Savings Account #1 50,000.00
1061 Money Market Account #1 20,000.00
1071 Short Term CD's 15,000.00
1091 Petty Cash 2,352.00
1111 Accounts Receivable 275,652.00
1121 Allowance for doubtful accounts 25,500.00
1201 Inventories for sale 98,565.00
1211 Inventories for use 45,265.00
1301 Prepaid expenses 6,582.00
1501 Lease Deposits 12,565.00
1571 Marketable Stocks 28,500.00
1601 Loans 25,000.00
1701 Loans to Employees 32,562.00
1811 Land 125,252.00
1821 Buildings 485,952.00
1831 Tools & Equipment 45,265.00
1841 Office Furninshings & Equip 33,651.00
1891 Leasehold Improvements 19,567.00
1921 Accumulated Depreciated Building 56,444.00
1931 Accumulated Depreciated Tools/Equipment 15,652.00
1941 Accumulated Depreciated Office Equipment 12,666.00
1991 Depreciated Lease Improvements 7,585.00
2011 Accounts Payable 205,651.00
2111 Payroll Liabilities 33,659.00
2112 Employee Fed Tax Withholdings 15,777.00
2113 Employee Soc. Sec. Withholdings 8,985.00
2114 Employee Medicare Withholdings 3,666.00
2115 Employee State Tax Withholdings 2,588.00
2212 Car Exp. Liabilities 6,525.00
2301 Unpaid car insurance 3,333.00
2401 Short Term Loans 25,654.00
2451 Loans from Principals 30,000.00
2501 Mortgage Loan 325,123.00
2601 Fed deffered income taxes 6,541.00
2701 Employee Pension 9,857.00
3001 Capital Stock 150,000.00
3101 Paid in capital 75,000.00
3501 Retained Earnings 175,856.00
4001 Sales 2,252,532.00
4101 Professional Services
4102 Referrals & Commissions
4201 Rental Property Income 1,985,235.00
4701 Interest Income
4801 Gain/Loss Sale of Assets
4901 Other Income
5001 Materials
5101 Subcontracted Costs
5201 Labor
5301 Rental

‫ עמוד‬16
 Chapter 2, Page40

5311 Maintenance & Repairs

5321 Cleaning
5331 Insurance
5341 Utilities
5351 Property Taxes
6001 Salary & Wages
6101 Employee Vacation Pay
6102 Company Paid Medicare (FICA)
6103 Company Paid Soc. Sec. (FICA)
6104 Federal Unemployment Tax (FUTA)
6105 Workers Comp Insurance
6201 Recruiting & Hiring
6202 Training & Education
6203 Employee Entertainment
6301 Telephone-Answering Service
6302 Telephone-Cellular Service
6303 Telephone-ISDN Line
6304 Telephone-Local Service
6305 Telephone-Long Dist Service
6351 Tool Maintenance & Repairs
6361 Travel
6401 Computer Software
6402 Consultant-Business
6403 Consultant-Computer
6404 Corporation Fees & Costs
6405 Equipment Lease-Copier
6406 Equipment Lease-Office
6407 Building Maintenance
6408 Cleaning Service
6409 Equip Maint. & Repairs
6410 Misc. Expenses
6411 Security Monitoring
6412 Utilities
6501 Salary & Wages
6511 Commissions
6521 Advertising
6531 Preliminary Designs
6532 Promotional Events
6533 Promotional Literature
6534 Displays/Product Samples
6535 Project Management Personnel
6541 Sales & Marketing Expense-Other
7001 Salary & Wages
7101 Employee Bonuses
7102 Employee Sick Pay
7103 Employee Vacation Pay
7104 Company Paid Medicare (FICA)
7105 Company Paid Soc. Sec. (FICA)
7106 Federal Unemployment Tax (FUTA)
7107 Workers Comp Insurance
7201 Employment Advertising
7202 Recruiting & Hiring
7203 Training & Education
7204 Employee Entertainment

‫ עמוד‬17
 Chapter 2, Page40

7205 Payroll Service Fees

7301 Accounting Fees
7302 Attorney Fees
7351 Telephone-Answering Service
7352 Telephone-Cellular Service
7353 Telephone-ISDN Line
7354 Telephone-Local Service
7355 Telephone-Long Dist Service
7356 Tolls & Parking
7357 Tool Maintenance & Repairs
7381 Travel
7382 Travel-Airfare
7383 Travel-Car Rental
7384 Travel-Food & Entertainment
7385 Travel-Hotel
7401 Charitable Contributions
7501 Computer Software
7502 Consultant-Business
7503 Consultant-Computer
7511 Corporation Fees & Costs
7521 Equipment Lease-Copier
7522 Equipment Lease-Office
7631 Building Maintenance
7632 Cleaning Service
7633 Equip Maint. & Repairs
7634 Misc. Expenses
7635 Security Monitoring
7636 Utilities
7701 Taxes-Business License
7702 Taxes-Business Property
7901 Depreciation-Buildings
7902 Depreciation-Office Equipment
7903 Depreciation-Tools & Equipment
8001 Bank Account Finance Charges
8002 Bank Account Service Fees
8003 Credit Card Finance Charges
8004 Credit Card Service Fees
9001 Taxes-Corporate Income

‫ עמוד‬18
 Chapter 2, Page40

Adjusted TB - Debit Adjusted TB - Credit Adjusted TB Balance

7,582.00 16,000.00 8,418.00
8,265.00 0.00 (8,265.00)
12,732.32 0.00 (12,732.32)
50,000.00 0.00 (50,000.00)
20,000.00 0.00 (20,000.00)
15,000.00 0.00 (15,000.00)
2,352.00 0.00 (2,352.00)
275,652.00 0.00 (275,652.00)
0.00 25,500.00 25,500.00
98,565.00 0.00 (98,565.00)
45,265.00 0.00 (45,265.00)
6,582.00 0.00 (6,582.00)
12,565.00 0.00 (12,565.00)
28,500.00 0.00 (28,500.00)
25,000.00 0.00 (25,000.00)
32,562.00 0.00 (32,562.00)
127,252.00 0.00 (127,252.00)
487,452.00 0.00 (487,452.00)
46,765.00 0.00 (46,765.00)
33,651.00 5,000.00 (28,651.00)
22,567.00 0.00 (22,567.00)
58,944.00 0.00 (58,944.00)
0.00 15,652.00 15,652.00
0.00 12,666.00 12,666.00
0.00 7,585.00 7,585.00
0.00 205,651.00 205,651.00
0.00 33,659.00 33,659.00
0.00 15,777.00 15,777.00
0.00 8,985.00 8,985.00
0.00 3,666.00 3,666.00
0.00 2,588.00 2,588.00
0.00 6,525.00 6,525.00
0.00 3,333.00 3,333.00
0.00 25,654.00 25,654.00
10,000.00 30,000.00 20,000.00
0.00 335,123.00 335,123.00
0.00 6,541.00 6,541.00
0.00 9,857.00 9,857.00
0.00 150,000.00 150,000.00
0.00 75,000.00 75,000.00
0.00 175,856.00 175,856.00
1,500.00 2,252,532.00 2,251,032.00
0.00 0.00 0.00
0.00 0.00 0.00
1,985,235.00 0.00 (1,985,235.00)
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
5,000.00 0.00 (5,000.00)
0.00 0.00 0.00

‫ עמוד‬19
 Chapter 2, Page40

0.00 0.00 0.00

0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 6,500.00 6,500.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00

‫ עמוד‬20
 Chapter 2, Page40

0.00 0.00 0.00

0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00

‫ עמוד‬21
 Account Name Adjustment # Accout Name Debit Credit
1011 1 7,582.00 3,000.00
1012 1 8,265.00
1021 2 12,732.32
1051 2 50,000.00 7,500.00
1571 28,500.00
1601 25,000.00
1701 32,562.00
1811 3 127,252.00
1821 3 487,452.00
1831 3 46,765.00
1841 3 33,651.00 5,000.00
1891 4 22,567.00
1921 4 58,944.00
1931 15,652.00
1941 12,666.00
1991 7,585.00
2011 205,651.00
2111 33,659.00
2112 15,777.00
2113 8,985.00
2114 3,666.00
2115 2,588.00
2212 6,525.00
2301 3,333.00
2401 25,654.00
2451 5 10,000.00 30,000.00
2501 5 335,123.00
2601 6,541.00
2701 9,857.00
3001 150,000.00
3101 75,000.00
3501 175,856.00
4001 6 1,500.00 2,252,532.00
4101
4102
4201 1,985,235.00
4701
4801
4901
5001
5101
5201 6 5,000.00
5301
5311
5321
5331
5341
5351
6001 6 6,500.00
6101
6102
6103
6104
6105
6201
6202
6203
6301
6302
6303
6304
6305
6351
6361
6401
6402
6403
6404
6405
6406
6407
6408
6409
6410
6411
6412
6501
6511
6521
6531
6532
6533
6534
6535
6541
7001
7101
7102
7103
7104
7105
7106
7107
7201
7202
7203
7204
7205
7301
7302
7351
7352
7353
7354
7355
7356
7357
7381
7382
7383
7384
7385
7401
7501
7502
7503
7511
7521
7522
7631
7632
7633
7634
7635
7636
7701
7702
7901
7902
7903
8001
8002
8003
8004
9001
 Account Name Adjustment # Accout Name Debit Credit Balance
1011 1 7,582.00 3,000.00 4,582.00
1012 1 8,265.00 8,265.00
1021 2 12,732.32 12,732.32
1051 2 50,000.00 7,500.00 42,500.00
1571 28,500.00 28,500.00
1601 25,000.00 25,000.00
1701 32,562.00 32,562.00
1811 3 127,252.00 127,252.00
1821 3 487,452.00 487,452.00
1831 3 46,765.00 46,765.00
1841 3 33,651.00 5,000.00 28,651.00
1891 4 22,567.00 22,567.00
1921 4 58,944.00 58,944.00
1931 15,652.00 (15,652.00)
1941 12,666.00 (12,666.00)
1991 7,585.00 (7,585.00)
2011 205,651.00 (205,651.00)
2111 33,659.00 (33,659.00)
2112 15,777.00 (15,777.00)
2113 8,985.00 (8,985.00)
2114 3,666.00 (3,666.00)
2115 2,588.00 (2,588.00)
2212 6,525.00 (6,525.00)
2301 3,333.00 (3,333.00)
2401 25,654.00 (25,654.00)
2451 5 10,000.00 30,000.00 (20,000.00)
2501 5 335,123.00 (335,123.00)
2601 6,541.00 (6,541.00)
2701 9,857.00 (9,857.00)
3001 150,000.00 (150,000.00)
3101 75,000.00 (75,000.00)
3501 175,856.00 (175,856.00)
4001 6 1,500.00 2,252,532.00 (2,251,032.00)
4101 0.00
4102 0.00
4201 1,985,235.00 1,985,235.00
4701 0.00
4801 0.00
4901 0.00
5001 0.00
5101 0.00
5201 6 5,000.00 5,000.00
5301 0.00
5311 0.00
5321 0.00
5331 0.00
5341 0.00
5351 0.00
6001 6 6,500.00 (6,500.00)
6101 0.00
6102 0.00
6103
6104
6105
6201
6202
6203
6301
6302
6303
6304
6305
6351
6361
6401
6402
6403
6404
6405
6406
6407
6408
6409
6410
6411
6412
6501
6511
6521
6531
6532
6533
6534
6535
6541
7001
7101
7102
7103
7104
7105
7106
7107
7201
7202
7203
7204
7205
7301
7302
7351
7352
7353
7354
7355
7356
7357
7381
7382
7383
7384
7385
7401
7501
7502
7503
7511
7521
7522
7631
7632
7633
7634
7635
7636
7701
7702
7901
7902
7903
8001
8002
8003
8004
9001
 Chapter 2, Page44

Account Number Accout Name Debit Credit

1011 Checking Account #1 7,582.00
1012 Checking Account #2 5,265.00
1021 Payroll Checking Account 5,232.32
1051 Savings Account #1 50,000.00
1061 Money Market Account #1 20,000.00
1071 Short Term CD's 15,000.00
1091 Petty Cash 2,352.00
1111 Accounts Receivable 275,652.00
1121 Allowance for doubtful accounts 25,500.00
1201 Inventories for sale 98,565.00
1211 Inventories for use 45,265.00
1301 Prepaid expenses 6,582.00
1501 Lease Deposits 12,565.00
1571 Marketable Stocks 28,500.00
1601 Loans 25,000.00
1701 Loans to Employees 32,562.00
1811 Land 125,252.00
1821 Buildings 485,952.00
1831 Tools & Equipment 45,265.00
1841 Office Furninshings & Equip 33,651.00
1891 Leasehold Improvements 19,567.00
1921 Accumulated Depreciated Buildin 56,444.00
1931 Accumulated Depreciated Tools/Equipment 15,652.00
1941 Accumulated Depreciated Office Equipment 12,666.00
1991 Depreciated Lease Improvements 7,585.00
2011 Accounts Payable 205,651.00
2111 Payroll Liabilities 33,659.00
2112 Employee Fed Tax Withholdings 15,777.00
2113 Employee Soc. Sec. Withholdings 8,985.00
2114 Employee Medicare Withholdings 3,666.00
2115 Employee State Tax Withholdings 2,588.00
2212 Car Exp. Liabilities 6,525.00
2301 Unpaid car insurance 3,333.00
2401 Short Term Loans 25,654.00
2451 Loans from Principals 30,000.00
2501 Mortgage Loan 325,123.00
2601 Fed deffered income taxes 6,541.00
2701 Employee Pension 9,857.00
3001 Capital Stock 150,000.00
3101 Paid in capital 75,000.00
3501 Retained Earnings 175,856.00
4001 Sales 2,252,532.00
4101 Professional Services
4102 Referrals & Commissions
4201 Rental Property Income 1,985,235.00
4701 Interest Income
4801 Gain/Loss Sale of Assets
4901 Other Income
5001 Materials
5101 Subcontracted Costs
5201 Labor
5301 Rental

‫ עמוד‬28
 Chapter 2, Page44

5311 Maintenance & Repairs

5321 Cleaning
5331 Insurance
5341 Utilities
5351 Property Taxes
6001 Salary & Wages
6101 Employee Vacation Pay
6102 Company Paid Medicare (FICA)
6103 Company Paid Soc. Sec. (FICA)
6104 Federal Unemployment Tax (FUTA)
6105 Workers Comp Insurance
6201 Recruiting & Hiring
6202 Training & Education
6203 Employee Entertainment
6301 Telephone-Answering Service
6302 Telephone-Cellular Service
6303 Telephone-ISDN Line
6304 Telephone-Local Service
6305 Telephone-Long Dist Service
6351 Tool Maintenance & Repairs
6361 Travel
6401 Computer Software
6402 Consultant-Business
6403 Consultant-Computer
6404 Corporation Fees & Costs
6405 Equipment Lease-Copier
6406 Equipment Lease-Office
6407 Building Maintenance
6408 Cleaning Service
6409 Equip Maint. & Repairs
6410 Misc. Expenses
6411 Security Monitoring
6412 Utilities
6501 Salary & Wages
6511 Commissions
6521 Advertising
6531 Preliminary Designs
6532 Promotional Events
6533 Promotional Literature
6534 Displays/Product Samples
6535 Project Management Personnel
6541 Sales & Marketing Expense-Other
7001 Salary & Wages
7101 Employee Bonuses
7102 Employee Sick Pay
7103 Employee Vacation Pay
7104 Company Paid Medicare (FICA)
7105 Company Paid Soc. Sec. (FICA)
7106 Federal Unemployment Tax (FUTA)
7107 Workers Comp Insurance
7201 Employment Advertising
7202 Recruiting & Hiring
7203 Training & Education
7204 Employee Entertainment

‫ עמוד‬29
 Chapter 2, Page44

7205 Payroll Service Fees

7301 Accounting Fees
7302 Attorney Fees
7351 Telephone-Answering Service
7352 Telephone-Cellular Service
7353 Telephone-ISDN Line
7354 Telephone-Local Service
7355 Telephone-Long Dist Service
7356 Tolls & Parking
7357 Tool Maintenance & Repairs
7381 Travel
7382 Travel-Airfare
7383 Travel-Car Rental
7384 Travel-Food & Entertainment
7385 Travel-Hotel
7401 Charitable Contributions
7501 Computer Software
7502 Consultant-Business
7503 Consultant-Computer
7511 Corporation Fees & Costs
7521 Equipment Lease-Copier
7522 Equipment Lease-Office
7631 Building Maintenance
7632 Cleaning Service
7633 Equip Maint. & Repairs
7634 Misc. Expenses
7635 Security Monitoring
7636 Utilities
7701 Taxes-Business License
7702 Taxes-Business Property
7901 Depreciation-Buildings
7902 Depreciation-Office Equipment
7903 Depreciation-Tools & Equipment
8001 Bank Account Finance Charges
8002 Bank Account Service Fees
8003 Credit Card Finance Charges
8004 Credit Card Service Fees
9001 Taxes-Corporate Income

‫ עמוד‬30
 Chapter 2, Page44

Account Number Account Name Adjustment # Debit Credit

1011 Checking Account #1 1 3,000.00
1012 Checking Account #2 1 3,000.00
1021 Payroll Checking Account 2 7,500.00
1011 Checking Account #1 2 7,500.00
1811 Land 3 1,950.00
1821 Buildings 3 1,500.00
1831 Tools & Equipment 3 1,500.00
1841 Office Furninshings & Equip 3 5,000.00
1891 Leasehold Improvements 4 3,000.00
1921 Accumulated Depreciated Buildings 4 2,500.00
1011 Checking Account #1 4 5,500.00
2451 Loans from Principals 5 10,000.00
2501 Mortgage Loan 5 10,000.00
4001 Sales 6 1,500.00
5201 Labor 6 5,000.00
6001 Salary & Wages 6 6,500.00

‫ עמוד‬31
 Accout Name Adjustment # Accout Name Debit Credit
1011 Checking Account #1 1 7,582.00 3,000.00
1012 Checking Account #2 1 8,265.00
1021 Payroll Checking Account 2 12,732.32
1051 Savings Account #1 2 50,000.00 7,500.00
1571 Money Market Account #1 28,500.00
1601 Short Term CD's 25,000.00
1701 Petty Cash 32,562.00
1811 Accounts Receivable 3 127,252.00
1821 Allowance for doubtful accounts 3 487,452.00
1831 Inventories for sale 3 46,765.00
1841 Inventories for use 3 33,651.00 5,000.00
1891 Prepaid expenses 4 22,567.00
1921 Lease Deposits 4 58,944.00
1931 Marketable Stocks 15,652.00
1941 Loans 12,666.00
1991 Loans to Employees 7,585.00
2011 Land 205,651.00
2111 Buildings 33,659.00
2112 Tools & Equipment 15,777.00
2113 Office Furninshings & Equip 8,985.00
2114 Leasehold Improvements 3,666.00
2115 Accumulated Depreciated Buildings 2,588.00
2212 Accumulated Depreciated Tools/Equipment 6,525.00
2301 Accumulated Depreciated Office Equipment 3,333.00
2401 Depreciated Lease Improvements 25,654.00
2451 Accounts Payable 5 10,000.00 30,000.00
2501 Payroll Liabilities 5 335,123.00
2601 Employee Fed Tax Withholdings 6,541.00
2701 Employee Soc. Sec. Withholdings 9,857.00
3001 Employee Medicare Withholdings 150,000.00
3101 Employee State Tax Withholdings 75,000.00
3501 Car Exp. Liabilities 175,856.00
4001 Unpaid car insurance 6 1,500.00 2,252,532.00
4101 Short Term Loans
4102 Loans from Principals
4201 Mortgage Loan 1,985,235.00
4701 Fed deffered income taxes
4801 Employee Pension
4901 Capital Stock
5001 Paid in capital
5101 Retained Earnings
5201 Sales 6 5,000.00
5301 Professional Services
5311 Referrals & Commissions
5321 Rental Property Income
5331 Interest Income
5341 Gain/Loss Sale of Assets
5351 Other Income
6001 Materials 6 6,500.00
6101 Subcontracted Costs
6102 Labor
6103 Rental
6104 Maintenance & Repairs
6105 Cleaning
6201 Insurance
6202 Utilities
6203 Property Taxes
6301 Salary & Wages
6302 Employee Vacation Pay
6303 Company Paid Medicare (FICA)
6304 Company Paid Soc. Sec. (FICA)
6305 Federal Unemployment Tax (FUTA)
6351 Workers Comp Insurance
6361 Recruiting & Hiring
6401 Training & Education
6402 Employee Entertainment
6403 Telephone-Answering Service
6404 Telephone-Cellular Service
6405 Telephone-ISDN Line
6406 Telephone-Local Service
6407 Telephone-Long Dist Service
6408 Tool Maintenance & Repairs
6409 Travel
6410 Computer Software
6411 Consultant-Business
6412 Consultant-Computer
6501 Corporation Fees & Costs
6511 Equipment Lease-Copier
6521 Equipment Lease-Office
6531 Building Maintenance
6532 Cleaning Service
6533 Equip Maint. & Repairs
6534 Misc. Expenses
6535 Security Monitoring
6541 Utilities
7001 Salary & Wages
7101 Commissions
7102 Advertising
7103 Preliminary Designs
7104 Promotional Events
7105 Promotional Literature
7106 Displays/Product Samples
7107 Project Management Personnel
7201 Sales & Marketing Expense-Other
7202 Salary & Wages
7203 Employee Bonuses
7204 Employee Sick Pay
7205 Employee Vacation Pay
7301 Company Paid Medicare (FICA)
7302 Company Paid Soc. Sec. (FICA)
7351 Federal Unemployment Tax (FUTA)
7352 Workers Comp Insurance
7353 Employment Advertising
7354 Recruiting & Hiring
7355 Training & Education
7356 Employee Entertainment
7357 Payroll Service Fees
7381 Accounting Fees
7382 Attorney Fees
7383 Telephone-Answering Service
7384 Telephone-Cellular Service
7385 Telephone-ISDN Line
7401 Telephone-Local Service
7501 Telephone-Long Dist Service
7502 Tolls & Parking
7503 Tool Maintenance & Repairs
7511 Travel
7521 Travel-Airfare
7522 Travel-Car Rental
7631 Travel-Food & Entertainment
7632 Travel-Hotel
7633 Charitable Contributions
7634 Computer Software
7635 Consultant-Business
7636 Consultant-Computer
7701 Corporation Fees & Costs
7702 Equipment Lease-Copier
7901 Equipment Lease-Office
7902 Building Maintenance
7903 Cleaning Service
8001 Equip Maint. & Repairs
8002 Misc. Expenses
8003 Security Monitoring
8004 Utilities
9001 Taxes-Business License
Taxes-Business Property
Depreciation-Buildings
Depreciation-Office Equipment
Depreciation-Tools & Equipment
Bank Account Finance Charges
Bank Account Service Fees
Credit Card Finance Charges
Credit Card Service Fees
Taxes-Corporate Income
Balance
4,582.00
8,265.00
12,732.32
42,500.00
28,500.00
25,000.00
32,562.00
127,252.00
487,452.00
46,765.00
28,651.00
22,567.00
58,944.00
(15,652.00)
(12,666.00)
(7,585.00)
(205,651.00)
(33,659.00)
(15,777.00)
(8,985.00)
(3,666.00)
(2,588.00)
(6,525.00)
(3,333.00)
(25,654.00)
(20,000.00)
(335,123.00)
(6,541.00)
(9,857.00)
(150,000.00)
(75,000.00)
(175,856.00)
(2,251,032.00)
0.00
0.00
1,985,235.00
0.00
0.00
0.00
0.00
0.00
5,000.00
0.00
0.00
0.00
0.00
0.00
0.00
(6,500.00)
0.00
0.00
 Account Name Adjustment # Accout Name Debit Credit
1011 7 7,582.00 16,000.00
1012 1 8,265.00
1021 2 12,732.32
1571 28,500.00
1601 25,000.00
1701 32,562.00
1811 3 127,252.00
1821 3 487,452.00
1831 3 46,765.00
1841 3 33,651.00 5,000.00
1891 4 22,567.00
1921 4 58,944.00
1931 15,652.00
1941 12,666.00
1991 7,585.00
2011 205,651.00
2111 33,659.00
2112 15,777.00
2113 8,985.00
2114 3,666.00
2115 2,588.00
2212 6,525.00
2301 3,333.00
2401 25,654.00
2451 5 10,000.00 30,000.00
2501 5 335,123.00
2601 6 1,500.00 6,541.00
2701 6 5,000.00 9,857.00
3001 6 156,500.00
1051 50,000.00
1061 20,000.00
1071 15,000.00
1091 2,352.00
1111 275,652.00
1121 25,500.00
1201 98,565.00
1211 45,265.00
1301 6,582.00
1501 12,565.00
3101 75,000.00
3501 175,856.00
4001
4101
4102
4201
4701
4801
4901
5001
5101
5201
5301
5311
5321
5331
5341
5351
6001
6101
6102
6103
6104
6105
6201
6202
6203
6301
6302
6303
6304
6305
6351
6361
6401
6402
6403
6404
6405
6406
6407
6408
6409
6410
6411
6412
6501
6511
6521
6531
6532
6533
6534
6535
6541
7001
7101
7102
7103
7104
7105
7106
7107
7201
7202
7203
7204
7205
7301
7302
7351
7352
7353
7354
7355
7356
7357
7381
7382
7383
7384
7385
7401
7501
7502
7503
7511
7521
7522
7631
7632
7633
7634
7635
7636
7701
7702
7901
7902
7903
8001
8002
8003
8004
9001
 Account Name Adjustment # Accout Name Debit
Financial Statements 1
2
4
Financial Statements 7,582.00
1011 7 7,582.00
Financial Statements 1 3,000.00
Financial Statements 5,265.00
1012 1 8,265.00
Financial Statements 2 7,500.00
Financial Statements 5,232.32
1021 2 12,732.32
Financial Statements 28,500.00
1571 28,500.00
Financial Statements 25,000.00
1601 25,000.00
Financial Statements 32,562.00
1701 32,562.00
Financial Statements 3 2,000.00
Financial Statements 125,252.00
1811 3 127,252.00
Financial Statements 3 1,500.00
Financial Statements 485,952.00
1821 3 487,452.00
Financial Statements 3 1,500.00
Financial Statements 45,265.00
1831 3 46,765.00
Financial Statements 3
Financial Statements 33,651.00
1841 3 33,651.00
Financial Statements 4 3,000.00
Financial Statements 19,567.00
1891 4 22,567.00
Financial Statements 4 2,500.00
Financial Statements 56,444.00
1921 4 58,944.00
Financial Statements
1931
Financial Statements
1941
Financial Statements
1991
Financial Statements
2011
Financial Statements
2111
Financial Statements
2112
Financial Statements
2113
Financial Statements
2114
Financial Statements
2115
 Financial Statements
2212
Financial Statements
2301
Financial Statements
2401
Financial Statements 5 10,000.00
Financial Statements
2451 5 10,000.00
Financial Statements 5
Financial Statements
2501 5
Financial Statements 6 1,500.00
Financial Statements
2601 6 1,500.00
Financial Statements 6 5,000.00
Financial Statements
2701 6 5,000.00
Financial Statements 6
Financial Statements
3001 6
Financial Statements 50,000.00
1051 50,000.00
Financial Statements 20,000.00
1061 20,000.00
Financial Statements 15,000.00
1071 15,000.00
Financial Statements 2,352.00
1091 2,352.00
Financial Statements 275,652.00
1111 275,652.00
Financial Statements
1121
Financial Statements 98,565.00
1201 98,565.00
Financial Statements 45,265.00
1211 45,265.00
Financial Statements 6,582.00
1301 6,582.00
Financial Statements 12,565.00
1501 12,565.00
Financial Statements
3101
Financial Statements
3501
4001
4101
4102
4201
4701
4801
4901
5001
5101
5201
5301
5311
5321
5331
5341
5351
6001
6101
6102
6103
6104
6105
6201
6202
6203
6301
6302
6303
6304
6305
6351
6361
6401
6402
6403
6404
6405
6406
6407
6408
6409
6410
6411
6412
6501
6511
6521
6531
6532
6533
6534
6535
6541
7001
7101
7102
7103
7104
7105
7106
7107
7201
7202
7203
7204
7205
7301
7302
7351
7352
7353
7354
7355
7356
7357
7381
7382
7383
7384
7385
7401
7501
7502
7503
7511
7521
7522
7631
7632
7633
7634
7635
7636
7701
7702
7901
7902
7903
8001
8002
8003
8004
9001
Credit Balance
3,000.00
7,500.00
5,500.00

16,000.00 (8,418.00)

8,265.00

12,732.32

28,500.00

25,000.00

32,562.00

127,252.00

487,452.00

46,765.00
5,000.00

5,000.00 28,651.00

22,567.00

58,944.00
15,652.00
15,652.00 (15,652.00)
12,666.00
12,666.00 (12,666.00)
7,585.00
7,585.00 (7,585.00)
205,651.00
205,651.00 (205,651.00)
33,659.00
33,659.00 (33,659.00)
15,777.00
15,777.00 (15,777.00)
8,985.00
8,985.00 (8,985.00)
3,666.00
3,666.00 (3,666.00)
2,588.00
2,588.00 (2,588.00)
 6,525.00
6,525.00 (6,525.00)
3,333.00
3,333.00 (3,333.00)
25,654.00
25,654.00 (25,654.00)

30,000.00
30,000.00 (20,000.00)
10,000.00
325,123.00
335,123.00 (335,123.00)

6,541.00
6,541.00 (5,041.00)

9,857.00
9,857.00 (4,857.00)
6,500.00
150,000.00
156,500.00 (156,500.00)

50,000.00

20,000.00

15,000.00

2,352.00

275,652.00
25,500.00
25,500.00 (25,500.00)

98,565.00

45,265.00

6,582.00

12,565.00
75,000.00
75,000.00 (75,000.00)
175,856.00
175,856.00 (175,856.00)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
 Account Name Adjustment # Accout Name Debit Credit
Financial Statements 1 3,000.00
2 7,500.00
4 5,500.00
Financial Statements 7,582.00
1011 7 7,582.00 16,000.00
Financial Statements 1 3,000.00
Financial Statements 5,265.00
1012 1 8,265.00
Financial Statements 2 7,500.00
Financial Statements 5,232.32
1021 2 12,732.32
Financial Statements 28,500.00
1571 28,500.00
Financial Statements 25,000.00
1601 25,000.00
Financial Statements 32,562.00
1701 32,562.00
Financial Statements 3 2,000.00
Financial Statements 125,252.00
1811 3 127,252.00
Financial Statements 3 1,500.00
Financial Statements 485,952.00
1821 3 487,452.00
Financial Statements 3 1,500.00
Financial Statements 45,265.00
1831 3 46,765.00
Financial Statements 3 5,000.00
Financial Statements 33,651.00
1841 3 33,651.00 5,000.00
Financial Statements 4 3,000.00
Financial Statements 19,567.00
1891 4 22,567.00
Financial Statements 4 2,500.00
Financial Statements 56,444.00
1921 4 58,944.00
Financial Statements 15,652.00
1931 15,652.00
Financial Statements 12,666.00
1941 12,666.00
Financial Statements 7,585.00
1991 7,585.00
Financial Statements 205,651.00
2011 205,651.00
Financial Statements 33,659.00
2111 33,659.00
Financial Statements 15,777.00
2112 15,777.00
Financial Statements 8,985.00
2113 8,985.00
Financial Statements 3,666.00
2114 3,666.00
Financial Statements 2,588.00
2115 2,588.00
 Financial Statements 6,525.00
2212 6,525.00
Financial Statements 3,333.00
2301 3,333.00
Financial Statements 25,654.00
2401 25,654.00
Financial Statements 5 10,000.00
Financial Statements 30,000.00
2451 5 10,000.00 30,000.00
Financial Statements 5 10,000.00
Financial Statements 325,123.00
2501 5 335,123.00
Financial Statements 6 1,500.00
Financial Statements 6,541.00
2601 6 1,500.00 6,541.00
Financial Statements 6 5,000.00
Financial Statements 9,857.00
2701 6 5,000.00 9,857.00
Financial Statements 6 6,500.00
Financial Statements 150,000.00
3001 6 156,500.00
Financial Statements 50,000.00
1051 50,000.00
Financial Statements 20,000.00
1061 20,000.00
Financial Statements 15,000.00
1071 15,000.00
Financial Statements 2,352.00
1091 2,352.00
Financial Statements 275,652.00
1111 275,652.00
Financial Statements 25,500.00
1121 25,500.00
Financial Statements 98,565.00
1201 98,565.00
Financial Statements 45,265.00
1211 45,265.00
Financial Statements 6,582.00
1301 6,582.00
Financial Statements 12,565.00
1501 12,565.00
Financial Statements 75,000.00
3101 75,000.00
Financial Statements 175,856.00
3501 175,856.00
4001
4101
4102
4201
4701
4801
4901
5001
5101
5201
5301
5311
5321
5331
5341
5351
6001
6101
6102
6103
6104
6105
6201
6202
6203
6301
6302
6303
6304
6305
6351
6361
6401
6402
6403
6404
6405
6406
6407
6408
6409
6410
6411
6412
6501
6511
6521
6531
6532
6533
6534
6535
6541
7001
7101
7102
7103
7104
7105
7106
7107
7201
7202
7203
7204
7205
7301
7302
7351
7352
7353
7354
7355
7356
7357
7381
7382
7383
7384
7385
7401
7501
7502
7503
7511
7521
7522
7631
7632
7633
7634
7635
7636
7701
7702
7901
7902
7903
8001
8002
8003
8004
9001
Balance

(8,418.00)

8,265.00

12,732.32

28,500.00

25,000.00

32,562.00

127,252.00

487,452.00

46,765.00

28,651.00

22,567.00

58,944.00

(15,652.00)

(12,666.00)

(7,585.00)

(205,651.00)

(33,659.00)

(15,777.00)

(8,985.00)

(3,666.00)

(2,588.00)
 (6,525.00)

(3,333.00)

(25,654.00)

(20,000.00)

(335,123.00)

(5,041.00)

(4,857.00)

(156,500.00)

50,000.00

20,000.00

15,000.00

2,352.00

275,652.00

(25,500.00)

98,565.00

45,265.00

6,582.00

12,565.00

(75,000.00)

(175,856.00)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
 Trial Balance Adjustments
Debit Credit Debit Credit
Total 3,381,488.32 3,392,150.00 37,500.00 37,500.00
Difference 10661.68 0.00 0 0.00

Profit & Loss 1,985,235.00 2,252,532.00 6,500.00 6,500.00

Net Income 0.00 267,297.00 0.00 0.00

Formulas in Row 3 =SUM(TB_Debit) =SUM(TB_Credit) =SUM(Adj_Debit) =SUM(Adj_Credit)

=SUMIF(TB_Index,">4000",TB_Debit)
=SUMIF(TB_Index,">4000",TB_Credit)
Formulas in Row 6
=SUMIF(Adj_AccountNumber,">4000",Adj_Debit)
=SUMIF(Adj_AccountNumber,">4000"
 Adjusted Trial Balance
Debit Credit
3,418,988.32 3,429,650.00
10661.68 0.00

1,991,735.00 2,259,032.00
0.00 267,297.00

=C3+E3 =D3+F3

=C6+E6 =D6+F6

ber,">4000",Adj_Debit)
F(Adj_AccountNumber,">4000",Adj_Credit)
Worksheets List
11 - General Details
12 - Worksheets List
13 - Parametrs & Calculations
14 - Months Lists
15 - BS, IS Level
16 - Notes List
21 - Trial Balances Data
31 - Balance Sheet
41 - Income Statement
51 - Cash Flow
61 - Notes
91 - Trial Balance (Original)
92 - Trial Balance Adjustments
93 - Final Trial Balance
94 - Trial Balance Audit
 91 - Trial Balance (Original)

Account Number Accout Name Debit Credit

1011 Checking Account #1 7582
1012 Checking Account #2 5265
1021 Payroll Checking Account 5232.32
1051 Savings Account #1 50000
1061 Money Market Account #1 20000
1071 Short Term CD's 15000
1091 Petty Cash 2352
1111 Accounts Receivable 275652
1121 Allowance for doubtful accounts 25500
1201 Inventories for sale 98565
1211 Inventories for use 45265
1301 Prepaid expenses 6582
1501 Lease Deposits 12565
1571 Marketable Stocks 28500
1601 Loans 25000
1701 Loans to Employees 32562
1811 Land 125252
1821 Buildings 485952
1831 Tools & Equipment 45265
1841 Office Furninshings & Equip 33651
1891 Leasehold Improvements 19567
1921 Accumulated Depreciated Buildings 56444
1931 Accumulated Depreciated Tools/Equipment 15652
1941 Accumulated Depreciated Office Equipment 12666
1991 Depreciated Lease Improvements 7585
2011 Accounts Payable 205651
2111 Payroll Liabilities 33659
2112 Employee Fed Tax Withholdings 15777
2113 Employee Soc. Sec. Withholdings 8985
2114 Employee Medicare Withholdings 3666
2115 Employee State Tax Withholdings 2588
2212 Car Exp. Liabilities 6525
2301 Unpaid car insurance 3333
2401 Short Term Loans 25654
2451 Loans from Principals 30000
2501 Mortgage Loan 325123
2601 Fed deffered income taxes 6541
2701 Employee Pension 9857
3001 Capital Stock 150000
3101 Paid in capital 75000
3501 Retained Earnings 175856
4001 Sales 2252532
4101 Professional Services
4102 Referrals & Commissions
4201 Rental Property Income 1985235
4701 Interest Income
4801 Gain/Loss Sale of Assets
4901 Other Income
5001 Materials
5101 Subcontracted Costs
5201 Labor
5301 Rental

‫ עמוד‬63
 91 - Trial Balance (Original)

5311 Maintenance & Repairs

5321 Cleaning
5331 Insurance
5341 Utilities
5351 Property Taxes
6001 Salary & Wages
6101 Employee Vacation Pay
6102 Company Paid Medicare (FICA)
6103 Company Paid Soc. Sec. (FICA)
6104 Federal Unemployment Tax (FUTA)
6105 Workers Comp Insurance
6201 Recruiting & Hiring
6202 Training & Education
6203 Employee Entertainment
6301 Telephone-Answering Service
6302 Telephone-Cellular Service
6303 Telephone-ISDN Line
6304 Telephone-Local Service
6305 Telephone-Long Dist Service
6351 Tool Maintenance & Repairs
6361 Travel
6401 Computer Software
6402 Consultant-Business
6403 Consultant-Computer
6404 Corporation Fees & Costs
6405 Equipment Lease-Copier
6406 Equipment Lease-Office
6407 Building Maintenance
6408 Cleaning Service
6409 Equip Maint. & Repairs
6410 Misc. Expenses
6411 Security Monitoring
6412 Utilities
6501 Salary & Wages
6511 Commissions
6521 Advertising
6531 Preliminary Designs
6532 Promotional Events
6533 Promotional Literature
6534 Displays/Product Samples
6535 Project Management Personnel
6541 Sales & Marketing Expense-Other
7001 Salary & Wages
7101 Employee Bonuses
7102 Employee Sick Pay
7103 Employee Vacation Pay
7104 Company Paid Medicare (FICA)
7105 Company Paid Soc. Sec. (FICA)
7106 Federal Unemployment Tax (FUTA)
7107 Workers Comp Insurance
7201 Employment Advertising
7202 Recruiting & Hiring
7203 Training & Education
7204 Employee Entertainment

‫ עמוד‬64
 91 - Trial Balance (Original)

7205 Payroll Service Fees

7301 Accounting Fees
7302 Attorney Fees
7351 Telephone-Answering Service
7352 Telephone-Cellular Service
7353 Telephone-ISDN Line
7354 Telephone-Local Service
7355 Telephone-Long Dist Service
7356 Tolls & Parking
7357 Tool Maintenance & Repairs
7381 Travel
7382 Travel-Airfare
7383 Travel-Car Rental
7384 Travel-Food & Entertainment
7385 Travel-Hotel
7401 Charitable Contributions
7501 Computer Software
7502 Consultant-Business
7503 Consultant-Computer
7511 Corporation Fees & Costs
7521 Equipment Lease-Copier
7522 Equipment Lease-Office
7631 Building Maintenance
7632 Cleaning Service
7633 Equip Maint. & Repairs
7634 Misc. Expenses
7635 Security Monitoring
7636 Utilities
7701 Taxes-Business License
7702 Taxes-Business Property
7901 Depreciation-Buildings
7902 Depreciation-Office Equipment
7903 Depreciation-Tools & Equipment
8001 Bank Account Finance Charges
8002 Bank Account Service Fees
8003 Credit Card Finance Charges
8004 Credit Card Service Fees
9001 Taxes-Corporate Income

‫ עמוד‬65
 91 - Trial Balance (Original)

Adjusted TB - Debit Adjusted TB - Credit Adjusted TB Balance

7582 16000 8418
8265 0 -8265
12732.32 0 -12732.32
50000 0 -50000
20000 0 -20000
15000 0 -15000
2352 0 -2352
275652 0 -275652
0 25500 25500
98565 0 -98565
45265 0 -45265
6582 0 -6582
12565 0 -12565
28500 0 -28500
25000 0 -25000
32562 0 -32562
127252 0 -127252
487452 0 -487452
46765 0 -46765
33651 5000 -28651
22567 0 -22567
58944 0 -58944
0 15652 15652
0 12666 12666
0 7585 7585
0 205651 205651
0 33659 33659
0 15777 15777
0 8985 8985
0 3666 3666
0 2588 2588
0 6525 6525
0 3333 3333
0 25654 25654
10000 30000 20000
0 335123 335123
0 6541 6541
0 9857 9857
0 150000 150000
0 75000 75000
0 175856 175856
1500 2252532 2251032
0 0 0
0 0 0
1985235 0 -1985235
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
5000 0 -5000
0 0 0

‫ עמוד‬66
 91 - Trial Balance (Original)

0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 6500 6500
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0

‫ עמוד‬67
 91 - Trial Balance (Original)

0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0

‫ עמוד‬68
 92 - Trial Balance Adjustments

Account Number Accout Name Adjustment # Debit Credit

1011 Checking Account #1 1 3000
1012 Checking Account #2 1 3000
1021 Payroll Checking Account 2 7500
1011 Checking Account #1 2 7500
1811 Land 3 2000
1821 Buildings 3 1500
1831 Tools & Equipment 3 1500
1841 Office Furninshings & Equip 3 5000
1891 Leasehold Improvements 4 3000
1921 Accumulated Depreciated Buildings 4 2500
1011 Checking Account #1 4 5500
2451 Loans from Principals 5 10000
2501 Mortgage Loan 5 10000
4001 Sales 6 1500
5201 Labor 6 5000
6001 Salary & Wages 6 6500

‫ עמוד‬69
 92 - Trial Balance Adjustments

Details AdjustmentDebit Credit Difference

1 3000 3000 0
2 7500 7500 0
3 5000 5000 0
4 5500 5500 0
5 10000 10000 0
6 6500 6500 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0
11 0 0 0
12 0 0 0
13 0 0 0
14 0 0 0

‫ עמוד‬70
 Account N AdjustmentAccout Na Debit Credit Balance
Financial Statements 1 3000
2 7500
4 5500
Financial Statements 7582
1011 7 7582 16000 -8418
Financial Statements 1 3000
Financial Statements 5265
1012 1 8265 8265
Financial Statements 2 7500
Financial Statements 5232.32
1021 2 12732.32 12732.32
Financial Statements 28500
1571 28500 28500
Financial Statements 25000
1601 25000 25000
Financial Statements 32562
1701 32562 32562
Financial Statements 3 2000
Financial Statements 125252
1811 3 127252 127252
Financial Statements 3 1500
Financial Statements 485952
1821 3 487452 487452
Financial Statements 3 1500
Financial Statements 45265
1831 3 46765 46765
Financial Statements 3 5000
Financial Statements 33651
1841 3 33651 5000 28651
Financial Statements 4 3000
Financial Statements 19567
1891 4 22567 22567
Financial Statements 4 2500
Financial Statements 56444
1921 4 58944 58944
Financial Statements 15652
1931 15652 -15652
Financial Statements 12666
1941 12666 -12666
Financial Statements 7585
1991 7585 -7585
Financial Statements 205651
2011 205651 -205651
Financial Statements 33659
2111 33659 -33659
Financial Statements 15777
2112 15777 -15777
Financial Statements 8985
2113 8985 -8985
Financial Statements 3666
2114 3666 -3666
Financial Statements 2588
2115 2588 -2588
 Financial Statements 6525
2212 6525 -6525
Financial Statements 3333
2301 3333 -3333
Financial Statements 25654
2401 25654 -25654
Financial Statements 5 10000
Financial Statements 30000
2451 5 10000 30000 -20000
Financial Statements 5 10000
Financial Statements 325123
2501 5 335123 -335123
Financial Statements 6 1500
Financial Statements 6541
2601 6 1500 6541 -5041
Financial Statements 6 5000
Financial Statements 9857
2701 6 5000 9857 -4857
Financial Statements 6 6500
Financial Statements 150000
3001 6 156500 -156500
Financial Statements 50000
1051 50000 50000
Financial Statements 20000
1061 20000 20000
Financial Statements 15000
1071 15000 15000
Financial Statements 2352
1091 2352 2352
Financial Statements 275652
1111 275652 275652
Financial Statements 25500
1121 25500 -25500
Financial Statements 98565
1201 98565 98565
Financial Statements 45265
1211 45265 45265
Financial Statements 6582
1301 6582 6582
Financial Statements 12565
1501 12565 12565
Financial Statements 75000
3101 75000 -75000
Financial Statements 175856
3501 175856 -175856
4001 0
4101 0
4102 0
4201 0
4701 0
4801 0
4901 0
5001 0
5101 0
5201 0
5301 0
5311 0
5321 0
5331 0
5341 0
5351 0
6001 0
6101 0
6102 0
6103 0
6104 0
6105 0
6201 0
6202 0
6203 0
6301 0
6302 0
6303 0
6304 0
6305 0
6351 0
6361 0
6401 0
6402 0
6403 0
6404 0
6405 0
6406 0
6407 0
6408 0
6409 0
6410 0
6411 0
6412 0
6501 0
6511 0
6521 0
6531 0
6532 0
6533 0
6534 0
6535 0
6541 0
7001 0
7101 0
7102 0
7103 0
7104 0
7105 0
7106 0
7107 0
7201 0
7202 0
7203 0
7204 0
7205 0
7301 0
7302 0
7351 0
7352 0
7353 0
7354 0
7355 0
7356 0
7357 0
7381 0
7382 0
7383 0
7384 0
7385 0
7401 0
7501 0
7502 0
7503 0
7511 0
7521 0
7522 0
7631 0
7632 0
7633 0
7634 0
7635 0
7636 0
7701 0
7702 0
7901 0
7902 0
7903 0
8001 0
8002 0
8003 0
8004 0
9001 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0