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Spring-Summer 2021 - Windows
Accounting Cycle Project First Name: Edwina
Solid Footing 13e Last Name: Jno Baptiste
ID Code: 07834965
Instructor
Project is Activated Class Time
Seat# or Student ID#
Save your project by following these directions - - - - - - - - - - - - - - - -
As you work on your project, be sure to save your file often.
Instructions:
You will be recording the July 2021 transactions for Lenny's Lawn Service, Inc. After recording
the July transactions you will be preparing a Pre-Closing Trial Balance, Income Statement,
Statement of Stockholders' Equity, Balance Sheet, and Post-Closing Trial Balance.
You are given the following:
_ July 2021 transactions and Additional Information -- Trans tab
_ Chart of Accounts with Account Numbers and Account Names -- Chart Accts tab
_ General Journal pages -- Journal tab
_ General Ledger -- GL Assets, GL Liab-Equity, GL Rev-Exp tabs
_ Forms for the July 31, 2021: Pre-Closing Trial Balance (Trial Bal tab), Income Statement and
Calculation of Retained Earnings (IS & RE tab), Balance Sheet (BalSht tab), and
Post-Closing Trial Balance (Post Close TB tab)
To Complete Your Workbook do the following:
_ Print the July Transactions (click the Trans tab and then click the Printer Icon)
Use YOUR Transaction sheets -- do not use another student's sheets
_ Print the Chart of Accounts (click the Chart Accts tab and then click the Printer Icon)
_ Record the July transactions in the General Journal. Click the Journal tab and record Steps 1 and 2
your entries directly into the General Journal. Look at the July 1 Notes Payable in the Accounting Cycle
transaction, which has already been entered, for an example of how to make your entries.
Do not put the "X" in the Posted column at this time. Use the printed Chart of Accounts Step 1
as a reference source for the Account Numbers and Account Names that are available For each business transaction
in Lenny's accounting system. that occurs during the accounting
period, determine the effect of the
_ To make posting from the General Journal to the General Ledger easier, it is recommended that transaction on the General Ledger
you print the General Journal -- click the Journal tab and then click the Printer Icon. accounts.
_ Post the entries from the printed General Journal to the General Ledger accounts. Click the Step 2
GL Assets, GL Liab-Equity, and GL Rev-Exp tabs to find the accounts to be posted. Make an entry in the General
Record your postings directly into the General Ledger. As you post an amount to an account Journal for each transaction and
be sure to enter the General Journal Page # into the Journal Page # column. See post the entry to the General
the first posting to the Cash account for an example. After you post an amount to a Ledger accounts.
General Ledger account, then hand write an "X" in the Posted column of the printed
General Journal. This will help you keep track of which entries you have posted.
_ Enter the "X"s, which you hand wrote on your General Journal pages, into the
General Journal. Click the Journal tab and enter the "X"s in the Posted column
Pg. 2
_ Determine the required adjusting entries as of July 31, 2021. The information needed for Step 3 in the Accounting Cycle
the adjusting entries is on the page titled "Additional Information". This is the second page
that printed when you printed the Trans tab. Click the Journal tab and record your At the end of the accounting
adjusting entries in the General Journal. Use the printed Chart of Accounts as a period, before preparing the
reference source for the Account Numbers and Account Names that are available in financial statements, determine
Lenny's accounting system. Put your adjusting entries on Page # 4 of the General Journal. if any of the General Ledger
account balances need to be
_ Post the adjusting entries from the General Journal to the General Ledger accounts. adjusted. Enter any required
Click the GL Assets, GL Liab-Equity, and GL Rev-Exp tabs to find the accounts to be adjusting entries into the General
posted. As you post an amount to an account be sure to enter the General Journal Page # Journal and post the adjusting
into the Journal Page # column. After you post an amount to a General Ledger account, entries to the General Ledger
click back on the Journal tab and enter an "X" in the Posted column of the General Journal. accounts.
_ Print Lenny's General Ledger by: clicking the GL Assets tab and then clicking the Printer icon,
clicking the GL Liab-Equity tab and then clicking the Printer icon, and clicking the Step 4 in the Accounting Cycle
GL Rev-Exp tab and then clicking the Printer icon.
Prepare a Pre-Closing Trial
_ Using the printed General Ledger, enter the ending account balances into the July 31, 2021 Balance to determine that the
Pre-Closing Trial Balance. Click the Trial Bal tab and enter the amounts into the accounts in the General Ledger
Pre-Closing Trial Balance. Print the July 31, 2021 Pre-Closing Trial Balance by clicking are in balance.
the Printer icon.
Step 5 in the Accounting Cycle
_ Using the printed July 31, 2021 Pre-Closing Trial Balance, prepare the July 2021 Prepare an Income Statement
Income Statement. Click the IS & RE tab and enter the amounts into the Income from the ending balances in the
Statement. General Ledger revenue and
expense accounts.
Step 6 in the Accounting Cycle
_ Using the printed General Ledger and the Net Income amount, prepare the July 2021 Calculate the ending balance
Statement of Stockholders' Equity. Click the IS & RE tab and enter the of the Retained Earnings
amounts into the Statement of Stockholders' Equity. account that is needed for the
preparation of the Balance
Sheet
Step 7 in the Accounting Cycle
Prepare the Balance Sheet
_ Using the printed July 31, 2021 Pre-Closing Trial Balance and the Retained Earnings amount from the ending balances in the
from the Statement of Stockholders' Equity, prepare the July 31, 2021 Balance Sheet. General Ledger asset accounts,
Click the BalSht tab and enter the amounts into the Balance Sheet. liability accounts, Common
Stock account, and the
calculated ending balance for
the Retained Earnings account.
_ Prepare the closing entries. Click the Journal tab and enter the closing entries into the Step 8 in the Accounting Cycle
General Journal. Place your closing entries on Page # 5 of the General Journal. Prepare and enter the revenue
and expense closing
_ Post the closing entries from the General Journal to the General Ledger accounts. entries into the General
Click the GL Liab-Equity, and GL Rev-Exp tabs to find the accounts to be posted. Journal, and post the closing
As you post an amount to an account be sure to enter the General Journal Page # into entries to the General Ledger
the Journal Page # column. After you post an amount to a General Ledger account, accounts.
click back on the Journal tab and enter an "X" in the Posted column of the General Journal.
Step 9 in the Accounting Cycle
Prepare a Post-Closing Trial
_ Click the Post Close TB tab and prepare the July 31, 2021 Post-Closing Trial Balance. Balance to determine that the
accounts in the General Ledger
are in balance and ready to
start a new Accounting Cycle.
Your project is complete!
Your instructor will provide you with directions on how to submit your project.

>SAVING YOUR PROJECT -- Immediately after Activation Save your project in a file that uses your name as the file name. The file name should be in the form: LastNameFirstName-ACP For example, Mary Smith would save her project with the file name SmithMary-ACP

Excel 365, Excel 2019, and Excel 2016 Windows, follow these directions: - Click File (top left) - Click Save As (in list on left) - Click This PC (or click Computer) - Click Desktop > Solid Footing 13e .... (center of screen) - In File name: enter LastNameFirstName-ACP - Save as type: must be Excel Macro-Enabled Workbook - Click Save

Excel 2010 Windows, follow these directions: - Click File (top left) - Click Save As (in list on left) - In File name: enter LastNameFirstName-ACP - Save as type: must be Excel Macro-Enabled Workbook - Click Save

Excel 2013 Windows, follow these directions: - Click File (top left) - Click Save As (in list on left) - Click Computer (or click This PC) - Click Solid Footing 13e .... (under Current Folder) - In File name: enter LastNameFirstName-ACP - Save as type: must be Excel Macro-Enabled Workbook - Click Save

Trans

6
Lenny's Lawn Service, Inc. - Transactions - Additional Information
July 2021 Transactions
Date Description of the Transaction
July 1 Borrow $35,000.00 from 1st Bank by signing a 24 month note.
(As an example of how to journalize and post a transaction -- this transaction has already been entered
into the General Journal and posted to the General Ledger.)
July 1 Receive $68,300.00 cash from new investors, and issue $68,300.00 of Common Stock to them.
July 1 Purchase $44,400.00 of new mowing equipment, paying cash to the mower dealer.
July 1 Pay $500.00 cash for the July truck rental.
July 3 Invoice a new customer $5,075.00 for a completed mowing job -- customer will pay in 10 days.
July 5 The Board of Directors declares a cash dividend. The total amount of the dividend is $25,000.00
The Date of Record is set as July 15. The Date of Payment is set as July 31.
July 7 Pay the employees $5,800.00 for work performed during the 1st week of July.
July 10 Complete a mowing job for a new customer -- customer pays $4,200.00 cash for the job.
July 12 Collect $3,500.00 cash from the golf course for special rush mowing job completed on May 31.
July 14 Pay the employees $7,000.00 for work performed during the 2nd week of July.
July 15 Purchase $1,020.00 of supplies from the mower dealer. The supplies are consumed immediately.
Lenny's will pay the mower dealer for the supplies in about 2 weeks.
July 15 Collect $5,075.00 on account. The cash that is received is from the new customer for the job
that was completed on July 3.
July 17 One of the original mowers purchased in January of 2020 broke down and is repaired by the mower
dealer. The cost of the Mower Repair job is $550.00. Lenny's will pay the mower dealer in 30 days.
July 19 Purchase for cash $22,750.00 of supplies. These supplies will be consumed over the next 12 months.
July 20 Collect $30,000.00 from the property management company for work performed in June.
July 21 Pay the employees $7,100.00 for work performed during the 3rd week of July.
July 23 Receive a $23,000.00 advance payment from the university. The advance payment is for 6 months
of work which will be performed from August 1, 2021 to January 31, 2022.
July 25 Complete a special mowing job for the golf course. The total price for the mowing job is $5,150.00.
The golf course pays $500.00 cash on this date and will pay the remainder on August 25.
July 27 Complete a mowing job for a new customer -- customer pays $3,900.00 cash for the job.
July 27 Pay $1,020.00 cash to the mower dealer for the supplies purchased on account on July 15.
July 28 Pay the employees $6,100.00 for work performed during the 4th week of July.
July 31 Invoice the property management company $20,000.00 for July mowing work. The property
management company will pay the invoice on the 20th of next month.
July 31 Pay the cash dividend which was declared on July 5.
Additional Information
Equipment: The $48,000.00 beginning balance in the Equipment account relates to the mowing equipment
which was purchased on January 2, 2020. For information related to this mowing equipment
see Page 70 in the Solid Footing text (PDF 07 - Intro to Adjusting Entries).
This equipment continues to be used and should be depreciated for the month of July.
The following information relates to the new equipment which was purchased on July 1, 2021:
The new equipment was placed into service on July 1, 2021 and should be depreciated
for the month of July.
The estimated useful life of the new equipment is 5 years.
At the end of 5 years, the new equipment will have no future value and will be scrapped.
The new equipment will be depreciated using the straight-line method.
Supplies: At the end of July there are $24,050.00 supplies on-hand.
Mowing Service
at the University: The monthly mowing service was provided to the university per the contract signed on April 1, 2021.
For information on the contract with the university and the related advance payment, see
Pages 95 and 98 in the Solid Footing text (PDF 08 - Adjusting Entries Continued).
Wages Due
the Employees: The last wage payment was made to the employees on July 28, 2021. The employees worked on
July 29, 30, and 31. For these three days of work the employees earned $3,475.00 of wages.
These three days of wages will be paid to the workers during the first week of August.
Bank Loan: The interest on the loan from 1st Bank will be paid every three months. The first interest payment
to the bank will be made on September 30, 2021. Lenny's calls the bank on July 31 and the
bank indicates that the interest on the loan for July is $945.00.

ü

Chart Accts

Lenny's Lawn Service, Inc. - Chart of Accounts
Account # Account Name
Assets:
100 Cash
105 Accounts Receivable
110 Supplies
150 Equipment
155 Accumulated Depreciation
Liabilities:
200 Accounts Payable
205 Wages Payable
210 Interest Payable
215 Unearned Revenue
220 Dividends Payable
250 Note Payable
Equity:
300 Common Stock
305 Retained Earnings
Revenues:
400 Service Revenue
Expenses:
500 Supplies Expense
505 Mower Repair Expense
510 Wages Expense
515 Truck Rental Expense
520 Depreciation Expense
550 Interest Expense

Journal

Edwina Jno Baptiste
Lenny's Lawn Service, Inc. - General Journal
Page # 1
2021 Account Account Name Posted Debit Credit
Month-Day Number
7-1 100 Cash X 35,000.00
250 Notes Payable X 35,000.00
Borrowed on Note Payable
7-1 100 Cash x 68,300.00
300 Common Stock x 68,300.00
7-1 150 Equipment x 44,400.00
100 Cash x 44,400.00
Purchase equipment for cash
7-1 515 Truck Rental Expense x 500.00
100 Cash x 500.00
Pay Cash for July Truck Rental
7-3 105 Accounts Recievable x 5,075.00
400 Serrvice Revenue x 5,075.00
Invoice rasied to Customer
7-5 510 Retained Earning x 25,000.00
220 Dividends payable x 25,000.00
Board of Directors Declare Cash Dividends
7-7 510 Wages Expense x 5,800.00
400 Cash x 5,800.00
Paid to employees 1st week of July
7-10 100 Cash x 4,200.00
400 Service Revenue x 4,200.00
Service Rendered to Customer
7-12 100 Cash x 3,500.00
105 Accounts Recievable x 3,500.00
Csh received from Customer May 31
Lenny's Lawn Service, Inc. - General Journal
Page # 2
2021 Account Account Name Posted Debit Credit
Month-Day Number
7-14 510 Wages Expense x 7,000.00
100 Cash x 7,000.00
Paid for work in the 2nd week of July
7-15 500 Supplies Expense x 1,020.00
200 Accounts Payable x 1,020.00
Supplies purhased on Accounts
7-15 100 Cash x 5,075.00
105 Accounts Recievable x 5,075.00
Collected from the customer dated 7-3
7-17 505 Mower Repair Expense x 550.00
100 Cash x 550.00
cash paid for mower repair
7-19 110 Supplies x 22,750.00
100 cash x 22,750.00
Puchased supplies for cash
7-20 100 Cash x 30,000.00
105 Accounts Recievable x 30,000.00
Purchased Supplies for Cash
Cash paid to Mower Repair
7-21 510 Wages Expense x 7,100.00
100 Cash x 7,100.00
Paid for work done 3rd week of July
7-23 100 Cash x 23,000.00
215 Unearned Revenue x 23,000.00
Receivable Advance Payment
7-25 100 Cash x 500.00
105 Accounts Receivable x 5,150.00
400 Service Revenue x 5,150.00
Service Rendered to customer
Lenny's Lawn Service, Inc. - General Journal
Page # 3
2021 Account Account Name Posted Debit Credit
Month-Day Number
7-27 100 Cash x 3,900.00
400 Service Rendered x 3,900.00
Service Rendered To Cstomer
7-27 200 Accounts Payable x 1,020.00
100 Cash x 1,020.00
Service Rendered to the Customer
7-28 510 Wages Expense x 6,100.00
100 Cash x 6,100.00
Wages paid for 4th Week of July
7-31 105 Accounts Recievable x 20,000.00
400 Service Revenue x 20,000.00
Billed Property Managmnet Company for July Mowing work
7-31 220 Dividend Payable x 25,000.00
100 Cash x 25,000.00
Dividend Paid
7-31 520 Depreciation Expense x
155 Accumulated Expense x
Equipment Depreciation July
7-31 500 Supplies Expense x
110 Supplies Expense x
Supplies used in July
Lenny's Lawn Service, Inc. - General Journal
Page # 4
2021 Account Account Name Posted Debit Credit
Month-Day Number
Lenny's Lawn Service, Inc. - General Journal
Page # 5
2021 Account Account Name Posted Debit Credit
Month-Day Number

GL Assets

Edwina Jno Baptiste
Lenny's Lawn Service, Inc. - General Ledger
Account # 100 Cash
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 38,250.00 38,250.00 Dr
7-1 1 35,000.00 73,250.00 Dr
Account # 105 Accounts Receivable
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 33,500.00 33,500.00 Dr
Account # 110 Supplies
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 4,375.00 4,375.00 Dr
Account # 150 Equipment
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 48,000.00 48,000.00 Dr
Account # 155 Accumulated Depreciation
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 18,000.00 18,000.00 Cr

C A U T I O N Enter amounts into the accounts by typing in the amounts. Do NOT copy cells from the General Journal into the accounts.

GL Liab-Equity

Edwina Jno Baptiste
Lenny's Lawn Service, Inc. - General Ledger
Account # 200 Accounts Payable
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 0.00 0.00 Cr
Account # 205 Wages Payable
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 0.00 0.00 Cr
Account # 210 Interest Payable
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 0.00 0.00 Cr
Account # 215 Unearned Revenue
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 8,000.00 8,000.00 Cr
Account # 220 Dividends Payable
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 0.00 0.00 Cr
Account # 250 Note Payable
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 0.00 0.00 Cr
7-1 1 35,000.00 35,000.00 Cr
Account # 300 Common Stock
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 50,000.00 50,000.00 Cr
Account # 305 Retained Earnings
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 48,125.00 48,125.00 Cr

C A U T I O N Enter amounts into the accounts by typing in the amounts. Do NOT copy cells from the General Journal into the accounts.

GL Rev-Exp

Edwina Jno Baptiste
Lenny's Lawn Service, Inc. - General Ledger
Account # 400 Service Revenue
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 0.00 0.00 Cr
Account # 500 Supplies Expense
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 0.00 0.00 Dr
Account # 505 Mower Repair Expense
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 0.00 0.00 Dr
Account # 510 Wages Expense
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 0.00 0.00 Dr
Account # 515 Truck Rental Expense
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 0.00 0.00 Dr
Account # 520 Depreciation Expense
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 0.00 0.00 Dr
Account # 550 Interest Expense
2021 Journal Debit Credit Balance
Month-Day Page #
7-1 Beginning Balance 0.00 0.00 Dr

C A U T I O N Enter amounts into the accounts by typing in the amounts. Do NOT copy cells from the General Journal into the accounts.

Trial Bal

4a16 Edwina Jno Baptiste
Lenny's - July 31, 2021 Pre-Closing Trial Balance
Account # Account Name Debit Credit
100 Cash
105 Accounts Receivable
110 Supplies
150 Equipment
155 Accumulated Depreciation
200 Accounts Payable
205 Wages Payable
210 Interest Payable
215 Unearned Revenue
220 Dividends Payable
250 Note Payable
300 Common Stock
305 Retained Earnings
400 Service Revenue
500 Supplies Expense
505 Mower Repair Expense
510 Wages Expense
515 Truck Rental Expense
520 Depreciation Expense
550 Interest Expense
Totals 0.00 0.00

C A U T I O N Enter amounts into the Pre-Closing Trial Balance by typing in the amounts. Do NOT copy cells from the General Ledger.

IS & SEquity

Edwina Jno Baptiste
Lenny's Lawn Service, Inc.
Income Statement
for the Month Ended July 31, 2021
Service Revenue
Operating Expenses: Note the new line item on Lenny's Income Statement
Supplies Income from Operations. This is Lenny's income from
Mower Repair the normal operations of the lawn mowing business.
Wages Interest Expense, which is not a cost of operating the
Truck Rental business but rather a cost of financing the business, is shown
Depreciation below Income from Operations. Interest Expense is subtracted
Total Operating Expenses 0.00 from Income from Operations to arrive at Net Income.
Income from Operations 0.00
Interest Expense
Net Income $0.00
This is the first time you have prepared a formal Statement of
Stockholders' Equity for Lenny's. This statement shows what
caused the change in Common Stock and in Retained Earnings
Lenny's Lawn Service, Inc. from July 1, 2021 to July 31, 2021. Note that the Retained Earnings
Statement of Stockholders' Equity column on the statement looks different than the calculation you
for the Month Ended July 31, 2021 have been doing each month to determine the Retained Earnings
amount needed for the Balance Sheet. Beginning Balance is the
Common Retained starting amount. In previous Retained Earnings calculations, you
Stock Earnings Total used Current Balance as the starting amount. Beginning Balance
Beginning Balance July 1, 2021 $0.00 is the starting point for this calculation, because Dividends is shown
Issue Common Stock 0.00 as a line item (a deduction) in the Retained Earnings column.
Net Income 0.00
Dividends 0.00 The Ending Balance in the Retained Earnings column is the balance
Ending Balance July 31, 2021 $0.00 $0.00 $0.00 needed for the Balance Sheet.

C A U T I O N Enter amounts into the Financial Statements by typing in the amounts. Do NOT copy cells from the General Ledger or Pre-Closing Trial Balance.

BalSht

Edwina Jno Baptiste
Lenny's Lawn Service, Inc.
Balance Sheet
as of July 31, 2021
Assets
Current Assets:
Cash
Accounts Receivable
Supplies
Total Current Assets 0.00
Property & Equipment:
Equipment
Accumulated Depreciation
Property & Equipment, net 0.00
Total Assets $0.00
Liabilities & Stockholders' Equity
Current Liabilities:
Accounts Payable
Wages Payable
Interest Payable
Unearned Revenue
Total Current Liabilities 0.00
Long-Term Liabilities:
Note Payable
Total Liabilities 0.00
Stockholders' Equity:
Common Stock
Retained Earnings
Total Stockholders' Equity 0.00
Total Liabilities & Stockholders' Equity $0.00

Note the following three new sub-totals appearing on Lenny's Balance Sheet: Total Current Assets is a total of those assets, which will turn-into cash during the next 12 months or be consumed during the next 12 months. The comparison of Total Current Assets to Total Current Liabilities gives some indication of Lenny's liquidity -- that is, its ability to pay its bills in the short-term. Property & Equipment, net is the amount of Fixed Asset cost, which remains to be depreciated in future accounting periods. Total Current Liabilities is a total of those liabilities that will require payment in the next 12 months. In the case of Unearned Revenue, this current liability will be "paid-off" by Lenny's delivering mowing services to the university.

C A U T I O N Enter amounts into the Balance Sheet by typing in the amounts. Do NOT copy cells from the General Ledger or Pre-Closing Trial Balance.

Post Close TB

Edwina Jno Baptiste
Lenny's - July 31, 2021 Post-Closing Trial Balance
Account # Account Name Debit Credit
100 Cash
105 Accounts Receivable
110 Supplies
150 Equipment
155 Accumulated Depreciation
200 Accounts Payable
205 Wages Payable
210 Interest Payable
215 Unearned Revenue
220 Dividends Payable
250 Note Payable
300 Common Stock
305 Retained Earnings
400 Service Revenue
500 Supplies Expense
505 Mower Repair Expense
510 Wages Expense
515 Truck Rental Expense
520 Depreciation Expense
550 Interest Expense
Totals 0.00 0.00

C A U T I O N Enter amounts into the Post-Closing Trial Balance by typing in the amounts. Do NOT copy cells from the General Ledger.

Values

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