For shorge Fahad
Asma
20141220174401journal_t_and_trial_balance_1.xlsx
Journal of accounts
| | Sierra Corporation |
| | Journal of Accounts |
| | October 26,2013 |
| Date | Account | Debit | Credit |
| 10/1/13 | Cash | $ 10,000 |
| | Common Stock | | $ 10,000 |
| 10/1/13 | Cash | 5,000 |
| | Notes Payable | | 5,000 |
| 10/2/13 | Cash | 1,200 |
| | Unearned Service Revenue | | 1,200 |
| 10/2/13 | Equipment | 5,000 |
| | Cash | | 5,000 |
| 10/3/13 | Cash | 10,000 |
| | Service Revenue | | 10,000 |
| 10/3/13 | Rent Expense | 900 |
| | Cash | | 900 |
| 10/4/13 | Prepaid Insurance | 600 |
| | Cash | | 600 |
| 10/5/13 | Supplies | 2,500 |
| | Accounts Payable | | 2,500 |
| 10/20/13 | Dividends | 500 |
| | Cash | | 500 |
| 10/26/13 | Salaries Expense | 4000 |
| | Cash | | 4000 |
| | | $ 39,700 | $ 39,700 |
T- Accounts
| | Cash |
| | Debit | Credit |
| | $ 10,000 | $ 5,000 |
| | 5,000 | 900 |
| | 1,200 | 600 |
| | 10,000 | 500 |
| | | 4,000 |
| | $ 26,200 | $ 11,000 |
| | $ 15,200 |
| | Equipment |
| | Debit | Credit |
| | $ 5,000 |
| | Supplies |
| | $ 2,500 |
| | Pre-paid Insurance |
| | $ 600 |
| | Rent expense |
| | $ 900 |
| | Salaries expense |
| | $ 4,000 |
| | Accounts Payable |
| | | 5000 |
| | | 2500 |
| | | 7500 |
| | Common Stock |
| | | $ 10,000 |
| | Dividends |
| | $ 500 |
| | Service revenue |
| | | $ 10,000 |
| | Unearned service revenue |
| | | $ 1,200 |
Trial Balance
| Sierra Corporation |
| Trial Balance |
| October 26,2013 |
| | Debit | Credit |
| Cash | $ 15,200 |
| Equipment | 5,000 |
| Supplies | 2,500 |
| Pre-paid Insurance | 600 |
| Accounts payable | | $ 7,500 |
| Common stock | | 10,000 |
| Rent expense | 900 |
| Salaries Expense | 4,000 |
| Dividends | 500 |
| Service Revenue | | 10,000 |
| Unearned Service Revenue | | 1,200 |
| | $ 28,700 | $ 28,700 |
