110_pdfsam_accounting 23ed - warren copy

1
76 Chapter 2 Analyzing Transactions 27 27 2,100 Date Item Post. Ref. Debit Credit Apr. 1 3 9 2009 325 19,745 21,845 21,520 Debit Credit Balance Account No. 18 Account Equipment 28 1,725 Date Item Post. Ref. Debit Credit Apr. 30 2009 1,725 Debit Credit Balance Account No. 51 Account Salary Expense 27 800 Date Item Post. Ref. Debit Credit Apr. 1 2009 800 Debit Credit Balance Account No. 53 Account Rent Expense 28 545 Date Item Post. Ref. Debit Credit Apr. 24 2009 545 Debit Credit Balance Account No. 55 Account Laboratory Expense 28 360 Date Item Post. Ref. Debit Credit Apr. 30 2009 360 Debit Credit Balance Account No. 56 Account Utilities Expense 28 132 Date Item Post. Ref. Debit Credit Apr. 30 2009 132 Debit Credit Balance Account No. 59 Account Miscellaneous Expense 28 28 Date Item Post. Ref. Debit Credit Apr. 30 30 2009 Debit Credit Balance Account No. 41 Account Professional Fees 1,720 5,145 1,720 6,865 27 370 Date Item Post. Ref. Debit Credit Apr. 1 17 2009 465 835 Debit Credit Balance Account No. 14 Account Prepaid Insurance Balance Date Item Post. Ref. Debit Credit Apr. 1 2009 30,583 Debit Credit Balance Account No. 31 Account J. F. Outz, Capital Balance Balance 27 27 27 27 27 325 1,250 200 Date Item Post. Ref. Debit Credit Apr. 1 3 8 9 12 20 2009 2,100 245 7,65 2,865 3,110 2,785 1,535 1,335 Debit Credit Balance Account No. 22 Account Accounts Payable Balance 28 Date Item Post. Ref. Debit Credit Apr. 27 2009 1,250 Debit Credit Balance Account No. 32 Account J. F. Outz, Drawing 1,250

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Page 1: 110_pdfsam_Accounting 23ed - Warren Copy

76 Chapter 2 Analyzing Transactions

27

27

2,100

Date ItemPost.Ref. Debit Credit

Apr. 1

3

9

2009

325

19,745

21,845

21,520

Debit Credit

Balance

Account No. 18Account Equipment

28 1,725

Date ItemPost.Ref. Debit Credit

Apr. 302009

1,725

Debit Credit

Balance

Account No. 51Account Salary Expense

27 800

Date ItemPost.Ref. Debit Credit

Apr. 12009

800

Debit Credit

Balance

Account No. 53Account Rent Expense

28 545

Date ItemPost.Ref. Debit Credit

Apr. 242009

545

Debit Credit

Balance

Account No. 55Account Laboratory Expense

28 360

Date ItemPost.Ref. Debit Credit

Apr. 302009

360

Debit Credit

Balance

Account No. 56Account Utilities Expense

28 132

Date ItemPost.Ref. Debit Credit

Apr. 302009

132

Debit Credit

Balance

Account No. 59Account Miscellaneous Expense

28

28

Date ItemPost.Ref. Debit Credit

Apr. 3030

2009

Debit Credit

Balance

Account No. 41Account Professional Fees

1,720

5,145

1,720

6,865

27 370

Date ItemPost.Ref. Debit Credit

Apr. 1

17

2009

465

835

Debit Credit

Balance

Account No. 14Account Prepaid Insurance

Balance

Date ItemPost.Ref. Debit Credit

Apr. 1 2009

30,583

Debit Credit

Balance

Account No. 31Account J. F. Outz, Capital

Balance

Balance

27

27

27

27

27

325

1,250

200

Date ItemPost.Ref. Debit Credit

Apr. 1

3

8

9

12

20

2009

2,100

245

7,65

2,865

3,110

2,785

1,535

1,335

Debit Credit

Balance

Account No. 22Account Accounts Payable

Balance

28

Date ItemPost.Ref. Debit Credit

Apr. 27 2009

1,250

Debit Credit

Balance

Account No. 32Account J. F. Outz, Drawing

1,250