SUPER SOS only all o N 0137% 18:19 + CH 1-4.pdf @ n for Chapters 1-4...

Date

Particulars

LF

Debit

Credit

January 2009

a.

Cash a/c Dr

Truck a/c Dr

    To Capital a/c

(Started business with cash     and Truck)

$5000

$10000

$15000

b.

Suppliers a/c Dr

    To cash a/c

(Amount paid to Supplier)

$200

$200

c.

Prepaid Insurance a/c Dr

    To Cash a/c

(Prepaid Insurance)

$600

$60

d.

Cash a/c Dr

   To Sale a/c

(Received cash for delivery Service Performed)

$700

$700

e.

Accounts Receivables a/c Dr

     To Sale a/c

(Delivery service performed and cash not received)

$2000

$2000

f.

Salary Payable a/c Dr

    To Cash a/c

(Employee Salary Paid)

$800

$800

g.

Cash a/c Dr

   To Sale a/c

(Delivery service Performed and received Cash)

$900

$900

h.

Cash a/c Dr

   To Delivery Service

(Received Cash in advance for delivery service)

$500

$500

i.

Cash a/c Dr

    To Accounts Receivable a/c

(Received cash from customer)

$2000

$2000

j.

Fuel Expense a/c Dr

   To Bank Credit card a/c

(Fuel purchased using company Credit card)

$100

$100

k.

Cash a/c Dr

   To Sale a/c

(performed delivery service)

$800

$800

l

Rent Expense a/c Dr

   To cash a/c

(Rent Paid)

$500

$500

m.

Accounts Payable a/c Dr

    To Cash

Being cash Paid)

$100

$100

n.

Drawings a/c DR

    To Dwyer a/c

(Withdrawn cash for personnel use)

$1900

$1900