Intermediate Accounting

intermediate_accounting_ii.docx

General Journal

GENERAL LEDGER

*OFFICE SUPPLIES No. 103*
*Date*	*Explanation*	*Ref*	*Debit*	*Credit*	*Balance*
2015







*PREPAID INSURANCE No. 104*
*Date*	*Explanation*	*Ref*	*Debit*	*Credit*	*Balance*
2015






*BUILDING No. 110*
*Date*	*Explanation*	*Ref*	*Debit*	*Credit*	*Balance*
2015





*ACCUMULATED DEPRECIATION No. 112*
*Date*	*Explanation*	*Ref*	*Debit*	*Credit*	*Balance*
2015





*ACCOUNTS PAYABLE No. 201*
*Date*	*Explanation*	*Ref*	*Debit*	*Credit*	*Balance*
2015






*UNEARNED SERVICE REVENUE No. 202*
*Date*	*Explanation*	*Ref*	*Debit*	*Credit*	*Balance*
2015






*WAGES PAYABLE No. 203*
*Date*	*Explanation*	*Ref*	*Debit*	*Credit*	*Balance*
2015





*INTEREST PAYABLE No. 210*
*Date*	*Explanation*	*Ref*	*Debit*	*Credit*	*Balance*
2015

*Herman and Sons Law Offices* *Unadjusted Trial Balance* *At December 31, 2015*
*Account*	*Debit*	*Credit*























Totals

*Herman and Sons Law Offices* *Adjusted Trial Balance* *At December 31, 2015*
*Account*	*Debit*	*Credit*


























Totals

Herman and Sons’ Law Offices
Statement of Changes in Stockholders’ Equity
For the year ended December 31, 2015

	Capital Stock	Retained Earnings	Total Equity
Balance, January 1




Balance, December 31

Herman and Sons’ Law Offices
Balance Sheet
As of December 31, 2015

ASSETS:









TOTAL ASSETS

LIABILITIES AND EQUITY:








Total liabilities

Equity:



Total Equity

TOTAL LIABILITIES AND EQUITY

Herman and Sons’ Law Offices
Statement of Cash Flows
For the year ended December 31, 2015

Operating Activities:










Cash flow from operating activities

Investing Activities:



Cash flow from investing activities

Financing Activities:





Cash flow from financing activities

Change in cash for the year
Beginning cash balance
Ending cash balance

*Herman and Sons Law Offices* *Post-Closing Trial Balance* *At December 31, 2015*
*Account*	*Debit*	*Credit*




















Totals