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    Fabm Reveiwer

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    Clarisse De Vera
    The document summarizes transactions recorded in the general journal and general ledger of Smile Dental Services for the month of November 2022. It includes entries for equipment purchases, cash receipts and payments, expenses, drawings, and income. The trial balance at the end of the month shows cash of $83,750, accounts receivable of $12,000, equipment of $315,000, and notes payable of $49,500 among other account balances.

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    Fabm Reveiwer

    Uploaded by

    Clarisse De Vera
    53 views10 pages
    The document summarizes transactions recorded in the general journal and general ledger of Smile Dental Services for the month of November 2022. It includes entries for equipment purchases, cash receipts and payments, expenses, drawings, and income. The trial balance at the end of the month shows cash of $83,750, accounts receivable of $12,000, equipment of $315,000, and notes payable of $49,500 among other account balances.

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    The document summarizes transactions recorded in the general journal and general ledger of Smile Dental Services for the month of November 2022. It includes entries for equipment purchases, cash receipts and payments, expenses, drawings, and income. The trial balance at the end of the month shows cash of $83,750, accounts receivable of $12,000, equipment of $315,000, and notes payable of $49,500 among other account balances.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    53 views10 pages

    Fabm Reveiwer

    Uploaded by

    Clarisse De Vera
    The document summarizes transactions recorded in the general journal and general ledger of Smile Dental Services for the month of November 2022. It includes entries for equipment purchases, cash receipts and payments, expenses, drawings, and income. The trial balance at the end of the month shows cash of $83,750, accounts receivable of $12,000, equipment of $315,000, and notes payable of $49,500 among other account balances.

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    You are on page 1of 10

    PRACTICE SET

    GENERAL
    JOURNAL Page 2
    GENERAL
    JOURNAL Page 1 DATE DESCRIPTION P/R DEBIT CREDIT
    DATE DESCRIPTION P/R DEBIT CREDIT 2022 15 Salaries Expense 5,000
    Dental Nov Cash 5,000
    2022 2 Equipment 250,000
    Dr. A. Briones, Accounts
    Nov Capital 250,000 17 Payable 15,000
    Cash 15,000
    2 Cash 100,000
    Dr. A. Briones,
    20 Cash 30,500
    Capital 100,000
    Accounts
    Receivable 30,500
    Prepaid
    3 Expense 45,000
    Dr. A. Briones,
    Cash 45,000
    22 Drawing 8,000
    Cash 8,000
    Insurance
    4 Expense 10,000
    Cash 10,000 Accounts
    26 Receivable 12,000
    Dental Services
    Dental
    Income 12,000
    5 Supplies 14,500
    Dental
    Equipment 65,000 28 Salaries Expense 5,000
    Accounts Utilities Expense 7,000
    Payable 79,500 Miscellaneous
    Expense 1,750
    8 Cash 28,400 Cash 13,750
    Dental
    Services Accounts
    Income 28,400 30 Payable 64,500
    Cash 15,000
    Accounts Notes Payable 49,500
    12 Receivable 30,500
    Dental
    Services GENERAL
    Income 30,500 JOURNAL Page 3
    DATE DESCRIPTION P/R DEBIT CREDIT
    2022 30 Cash 36,600
    Dental Services
    Nov Income 36,600
    General Ledger

    CASH ACCOUNT NO. 11 101


    DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT
    Nov 2 100,000 Nov 3 45,000
    8 28,400 4 10,000
    20 30,500 15 5,000
    30 36,600 17 15,000
    195,500 11 8,000
    28 13,750
    30 15,000
    111,750

    ACCOUNTS RECEIVABLE ACCOUNT NO. 11 110


    DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT
    Nov 12 30,500 Nov 20 30,500
    26 12,000 30,500
    42,500

    DENTAL EQUIPMENT ACCOUNT NO. 11 120


    DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT
    Nov 2 250,000 Nov
    5 65,000
    315,000

    DENTAL SUPPLIES ACCOUNT NO. 11 130


    DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT
    Nov 5 14,500 Nov
    14,500

    PREPAID EXPENSE ACCOUNT NO. 11 140


    DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT
    Nov 3 45,000 Nov
    45,000
    ACCOUNTS PAYABLE ACCOUNT NO. 11 210
    DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT
    Nov 17 15,000 Nov 5 79,500
    30 64,500 79,500
    79,500

    NOTES PAYABLE ACCOUNT NO. 11 220


    DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT
    Nov Nov 30 49,500
    49,500

    DR. A. BRIONES, CAPITAL ACCOUNT NO. 11 310


    DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT
    Nov Nov 250,000
    100,000
    350,000

    DR. A. BRIONES, DRAWING ACCOUNT NO. 11 320


    DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT
    Nov 22 8,000 Nov
    8,000

    DENTAL SERVICE INCOME ACCOUNT NO. 11 410


    DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT
    Nov Nov 8 28,400
    12 30,500
    26 12,000
    30 36,600
    107,500

    SALARIES EXPENSE ACCOUNT NO. 11 510


    DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT
    Nov 15 5,000 Nov
    28 5,000
    10,000
    INSURANCE EXPENSE ACCOUNT NO. 11 520
    DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT
    Nov 4 10,000 Nov
    10,000

    UTILITIES EXPENSE ACCOUNT NO. 11 530


    DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT
    Nov 28 7,000 Nov
    7,000

    MISCELLANEOUS EXPENSE ACCOUNT NO. 11 540


    DATE ITEMS P/R DEBIT DATE ITEMS P/R CREDIT
    Nov 28 1,750 Nov
    1,750

    CHART OF ACCOUNTS used are:


    Accounts Titles ACCOUNT NUMBERS
    CASH 101
    ACCOUNTS RECEIVABLE 110
    DENTAL EQUIPMENT 120
    DENTAL SUPPLIES 130
    PREPAID EXPENSE 140

    ACCOUNTS PAYABLE 210


    NOTES PAYABLE 220
    DR. A. BRIONES, CAPITAL 310
    DR. A. BRIONES, DRAWING 320

    DENTAL SERVICES INCOME 410


    SALARIES EXPENSE 510
    INSURANCE EXPENSE 520
    UTILITIES EXPENSE 530
    MISCELLANEOUS EXPENSE 540
    SMILE DENTAL SERVICES
    TRIAL BALANCE
    FOR THE MONTH ENDED, November 30,2022

    ACCOUNTS TITLE DEBIT CREDIT


    Cash 83,750
    Accounts Receivable 12,000
    Dental Equipment 315,000
    Dental Supplies 14,500
    Prepaid Expense 45,000
    Accounts Payable 0
    Notes Payable 49,500
    Dr. A. Briones, Capital 350,000
    Dr. A. Briones, Drawing 8,000
    Dental Services Income 107,500
    Salaries Expense 10,000
    Insurance Expense 10,000
    Utilities Expense 7,000
    Miscellaneous Expense 1,750
    507,000 507,000

    STATEMENT OF FINANCIAL POSITION (ACCOUNT FORM)


    ADDITIONAL STUFF

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