Accounting

Mid-Year

	Player # Trial Balance January - June				Player # Income Statement January - June									Player # Balance Sheet January - June										ASSETS															LIABILITIES			EQUITY			REVENUES									EXPENSES
																								Cash			Land			Building-House			Building-Hotel			Investment-Railroad			Notes Payable			Common Stock			Rent Revenue			Investment Revenue-Railroad			Salary Revenue			Rent Expense			Railroad Use Expense			Fines & Penalties Expense			Depreciation Expense-House
	Account Title	DR	CR																				Jan.
	Cash	- 0			Revenues									Assets
	Prepaid Fines	- 0				Rent Revenue					- 0				Cash					- 0																																											0
	Investment-Railroad	- 0				Investment Revenue-Railroad					- 0				Prepaid Fines					- 0
	Investment-Utilities	- 0				Investment Revenue-Utilities					- 0				Investment-Railroad					- 0			Feb.													0																											Depreciation Expense-Hotel
	Land	- 0				Salary Revenue					- 0				Investment-Utilities					- 0
	Building-House	- 0				Dividend Revenue					- 0				Land					- 0																Investment-Utilities
	Accumulated Depreciation-House		- 0			Miscellaneous Revenue					- 0				Building-House					- 0																																											0
	Building-Hotel	- 0			Total Revenues							- 0			Accumulated Depreciation-House					- 0																													0			0
	Accumulated Depreciation-Hotel		- 0												Buiding-Hotel					- 0			Mar.																																								Interest Expense
	Notes Payable		- 0		Expenses										Accumulated Depreciation-Hotel					- 0																												Investment Revenue-Utilities			Dividend Revenue						0			0
	Interest Payable		- 0			Rent Expense					- 0			Total Assets							- 0															0
	Common Stock		- 0			Railroad Use Expense					- 0																																														Utilities Expense			Miscellaneous Expense
	Retained Earnings		- 0			Utility Expense					- 0			Liabilities																						Prepaid Fines
	Rent Revenue		- 0			Fines & Penalties Expense					- 0				Notes Payable					- 0
	Investment Revenue-Railroad		- 0			Salary Expense					- 0				Interest Payable					- 0										0			0							0			0
	Investment Revenue-Utilities		- 0			Tax Expense					- 0				Total Liabilities					- 0
	Salary Revenue		- 0			Repairs & Maintenance Expense					- 0			Equity																Accum. Depr.-House			Accum Depr.-Hotel						Interest Payable			Retained Earnings
	Dividend Revenue		- 0			Interest Expense					- 0				Common Stock					- 0																0
	Miscellaneous Revenue		- 0			Depreciation Expense-Houses					- 0				Retained Earnings					- 0			Apr.																										0			0
	Rent Expense	- 0				Depreciation Expense-Hotels					- 0				Total Equity					- 0											0			0						0			0
	Railroad Use Expense	- 0				Miscellaneous Expense					- 0			Total Liabilities & Equity							- 0																											Miscellaneous Revenue
	Utilities Expense	- 0			Total Expenses							- 0															0																																				0
	Fines & Penalties Expense	- 0																																																							0			0
	Salary Expense	- 0			Net Income (Loss)							- 0
	Tax Expense	- 0																																																							Repairs & Maintenance Expense			Tax Expense			Salary Expense
	Repairs & Maintenance Expense	- 0
	Interest Expense	- 0			Player # Statement of Retained Earnings
	Depreciation Expense-House	- 0
	Depreciation Expense-Hotel	- 0			Beginning Retained Earnings						- 0												May
	Miscellaneous Expense	- 0			Add: Net Income (Loss)						- 0
	Totals	- 0	- 0		Ending Retained Earnings							- 0																																		0			0					0			0			0			0
																							June
																								0

Full-Year

	Player # Trial Balance January - December				Player # Income Statement January - December									Player # Balance Sheet January - December										ASSETS															LIABILITIES			EQUITY			REVENUES									EXPENSES
																								Cash			Land			Building-House			Building-Hotel			Investment-Railroad			Notes Payable			Common Stock			Rent Revenue			Investment Revenue-Railroad			Salary Revenue			Rent Expense			Railroad Use Expense			Fines & Penalties Expense			Depreciation Expense-House
	Account Title	DR	CR																					0			0			0			0			0				0			0			0			0			0		0			0			0
	Cash	- 0			Revenues									Assets									July
	Prepaid Fines	- 0				Rent Revenue					- 0				Cash					- 0																																											0
	Investment-Railroad	- 0				Investment Revenue-Railroad					- 0				Prepaid Fines					- 0
	Investment-Utilities	- 0				Investment Revenue-Utilities					- 0				Investment-Railroad					- 0																0																											Depreciation Expense-Hotel
	Land	- 0				Salary Revenue					- 0				Investment-Utilities					- 0
	Building-House	- 0				Dividend Revenue					- 0				Land					- 0																Investment-Utilities
	Accumulated Depreciation-House		- 0			Miscellaneous Revenue					- 0				Building-House					- 0																0																											0
	Building-Hotel	- 0			Total Revenues							- 0			Accumulated Depreciation-House					- 0																													0			0
	Accumulated Depreciation-Hotel		- 0												Buiding-Hotel					- 0																																											Interest Expense
	Notes Payable		- 0		Expenses										Accumulated Depreciation-Hotel					- 0																												Investment Revenue-Utilities			Dividend Revenue						0			0			0
	Interest Payable		- 0			Rent Expense					- 0			Total Assets							- 0															0													0			0
	Common Stock		- 0			Railroad Use Expense					- 0												Aug.																																		Utilities Expense			Miscellaneous Expense
	Retained Earnings		- 0			Utility Expense					- 0			Liabilities																						Prepaid Fines																					0			0
	Rent Revenue		- 0			Fines & Penalties Expense					- 0				Notes Payable					- 0																0
	Investment Revenue-Railroad		- 0			Salary Expense					- 0				Interest Payable					- 0										0			0							0			0
	Investment Revenue-Utilities		- 0			Tax Expense					- 0				Total Liabilities					- 0
	Salary Revenue		- 0			Repairs & Maintenance Expense					- 0			Equity																Accum. Depr.-House			Accum Depr.-Hotel						Interest Payable			Retained Earnings
	Dividend Revenue		- 0			Interest Expense					- 0				Common Stock					- 0																0
	Miscellaneous Revenue		- 0			Depreciation Expense-Houses					- 0				Retained Earnings					- 0																													0			0
	Rent Expense	- 0				Depreciation Expense-Hotels					- 0				Total Equity					- 0											0			0						0			0
	Railroad Use Expense	- 0				Miscellaneous Expense					- 0			Total Liabilities & Equity							- 0																											Miscellaneous Revenue
	Utilities Expense	- 0			Total Expenses							- 0											Sept.				0																						0														0
	Fines & Penalties Expense	- 0																																																							0			0
	Salary Expense	- 0			Net Income (Loss)							- 0
	Tax Expense	- 0																																																							Repairs & Maintenance Expense			Tax Expense			Salary Expense
	Repairs & Maintenance Expense	- 0													$$$	=	Balance carried over from Mid-Year																																								0			0			0
	Interest Expense	- 0			Player # Statement of Retained Earnings
	Depreciation Expense-House	- 0
	Depreciation Expense-Hotel	- 0			Beginning Retained Earnings						- 0
	Miscellaneous Expense	- 0			Add: Net Income (Loss)						- 0
	Totals	- 0	- 0		Ending Retained Earnings							- 0																																		0			0					0			0			0			0
																							Oct.
																							Nov.
																							Dec.
																								0