SJ and PGSALES JOURNALDateCustomerInvoice No.Accounts Receivable
- DRSales - CR
PURCHASES JOURNALDateSupplierTermsPurchases - DRAccounts Payable
- CR
CRJ and CPJCASH RECEIPTS JOURNALDateReceived FromDebitCreditS U
N D R YCashSales DiscountsSalesAccounts ReceivableOther
AccountsDebitCredit
CASH PAYMENTS JOURNALDatePayeeCheck no.DebitCreditS U N D R
YPurchasesAccounts PayableCashPurchase DiscountsOther
AccountsDebitCredit
GJ GENERAL JOURNAL GJ1DateParticularsDebitCredit
T-accountsASSETSCashAccounts ReceivableAllowance for Bad
Debts
Merchandise InventoryOffice SuppliesStore Supplies
Store EquipmentAccum. Depreciation - Store Equip.
LIABILITIESAccounts Payable0.00.0
OWNER'S EQUITYDawn Zalueta, CapitalIncome Summary
REVENUESalesSales DiscountsSales Returns and Allowances0.0
COST OF SALESPurchasesPurchase DiscountsPurchase Return and
Allowances
EXPENSESAdvertising ExpenseSalaries ExpenseDepreciation
Expense-Store Equip.
Office Supplies ExpenseStore Supplies ExpenseBad Debts
Expense
TBZalueta TradingTrial BalanceMarch 31, 2012
CashAccounts ReceivableAllowance for Bad DebtsMerchandise
InventoryOffice SuppliesStore SuppliesStore EquipmentAccounts
PayableDawn Zalueta, CapitalSalesSales Returns and AllowancesSales
DiscountsPurchasesPurchase Returns and AllowancesPurchase
DiscountsAdvertising ExpenseSalaries ExpenseTOTAL
0.0
WorksheetAccount TitlesTrial BalanceAdjustmentsAdjusted Trial
BalanceIncome StatementBalance SheetDrCrDrCrDrCrDrCrDrCr
CashAccounts ReceivableAllowance for Bad DebtsMerchandise
InventoryOffice SuppliesStore SuppliesStore EquipmentAccounts
PayableDawn Zalueta, CapitalSalesSales Returns and AllowancesSales
DiscountsPurchasesPurchase Returns and AllowancesPurchase
DiscountsAdvertising ExpenseSalaries ExpenseTOTAL
0.0
FS and Post Closing TBZalueta TradingIncome StatementFor the
month ended March 31, 2012SalesLess: Sales Returns and Allowances
Sales DiscountsNet SalesLess: Cost of Goods Sold (see note 1)Gross
ProfitLess: Operating ExpensesSelling
Expenses:AdvertisingSalariesDepreciationStore
SuppliesAdministrative ExpensesOffice SuppliesBad DebtsNet
Income
Note 1: Cost of Goods SoldMechandise Inventory, 3/1/2012Add: Net
PurchasesPurchasesPurchases Returns and AllowancesPurchase
DiscountsCost of Goods Available for SaleLess: Mechandise
Inventory, 3/31/2012Cost of Goods Sold
Zalueta TradingStatement of Owner's EquityFor the month ended
March 31, 2012Dawn Zalueta, Capital, 3/1/2012Add: Net IncomeDawn
Zalueta, Capital, 3/31/2012
Zalueta TradingStatement of Financial PositionAs of March 31,
2012AssetsCashAccounts ReceivableAllowance for Bad DebtsMerchandise
InventoryOffice SuppliesStore SuppliesStore EquipmentAccumulated
Depreciation-Store EquipmentTotal Assets
Liabilities & Owners EquityAccounts Payable0.0Dawn Zalueta,
Capital, 3/31/2012Total Liabilities and Owner's Equity
Zalueta TradingPost Closing Trial BalanceAs of March 31,
2012
CashAccounts ReceivableAllowance for Bad DebtsMerchandise
InventoryOffice SuppliesStore SuppliesStore EquipmentAccumulated
Depreciation-Store EquipmentAccounts PayableDawn Zalueta,
CapitalTotal
