Chart of Accounts

Assets (100) Stockholders Equity (300) Cash 110 Common Stock 310 A/R 120 Retained Earnings 320 Supplies 130 Dividends 330 Prepaid Rent 140 Prepaid Insurance 150 Office Equipment 160 Accumulated Depreciation Office Equipment

165 Revenue (400) Fees Earned 410 Expenses (500) Salary Expense 510 Liabilities (200) Rent Expense 520 A/P 210 Supplies Expense 530 Salaries Payable 220 Depreciation Expense 540 Unearned Fees 230 Insurance Expense 550 Miscellaneous Expense 560

1. Journal entries (Regular, Adjusting, and Closing entriesIN ORDER) (MY FORMS) 2. Ledgers (in numerical order) (USE MY FORMS) Note: There are approximately 20 ledgers accounts that have to fit into 22. (You have extra ledgersjust in case.)

3. Financial Statements: Trial Balance, Adjusted Trial Balance, Income Statement, Statement of Stockholders Equity/Retained Earnings, and Classified Balance Sheet. (USE YOUR OWN PAPERS)

4. PCTB: (USE YOUR OWN PAPER)

I need help with the following four bullets listed please and thank you.

Journal Page Credit Journal Description Journal Description Page Credit Por Debit Date Page Credit Journal Description Post Ref. Debit Date ACCOUNT NUMBER ACCOUNT DATE ITE DERIT CREDIT ACCOUNT NUMBER: ACCOUNT BALANCE DEBIT CREDIT DATE CREDIT ITEM DEBIT IL ACCOUNT NUMBER: ACCOUNT BALANCE RE REF DEBIT CREDIT ITEM CREDIT DEBIT DATE ACCOUNT NUMBER: ACCOUNT BALANCE POST DEBIT CREDIT ITEM DEBIT CREDIT DATE ACCOUNT NUMBER: ACCOUNT BALANCE HOST DEBIT CREDIT CREDIT DEBIT DATE ITEM III PAGE 1 I ACCOUNT ACCOUNT NUMBER DATE ITEM DEBIT CREDIT DEBIT CREDIT ACCOUNT ACCOUNT NUMBER: DATE ITEM DEBIT CREDIT DEBIT CREDIT ACCOUNT ACCOUNT NUMBER BALANCE DATE ITEM FONT REF DEBIT CREDIT DEBIT CREDIT ACCOUNT ACCOUNT NUMBER: BALANCE POST ITEM DEBIT CREDIT DATE DEBIT CREDIT ACCOUNT NUMBER: ACCOUNT BALANCE ITEM POST REF DEBIT DATE CREDIT DEBIT CREDIT ACCOUNT NUMBER: ACCOUNT BALANCE POSI DEBIT CREDIT DATE ITEM BER DEBIT CREDIT PAGE 2 ACCOUNT NUMBER ACCOUNT DATE ITEM DERIT CREDIT RE DEN ACCOUNT NUMBER ACCOUNT DATE ITEM DEBIT CREDIT DEBIT CREDIT : ACCOUNT (HINT. Skip this one. It's an 'extra'. Put the Revenue below ACCOUNT NUMBER DATE BALANCE T CREDIT ITEM DEBIT CREDIT REF DEBIT ACCOUNT NUMBER: ACCOUNT BALANCE CREDIT DEBIT DATE ITEM REF DEBIT CREDIT ACCOUNT NUMBER: ACCOUNT BALANCE POST REF DEBIT CREDIT DATE ITEM DEBIT CREDIT T D CT PAGE 3 ACCOUNT NUMBER ACCOUNT CHERY DEBIT ITEM CREAT ACCOUNT NUMBER ACCOUNT DEBIT CREDIT ITEM DATE CREDIT DEBIT TI ACCOUNT NUMBER: ACCOUNT NALANCE CREDIT DEBIT ITEM DATE CREDIT NE DEBIT TI ACCOUNT NUMBER: ACCOUNT BALANCE POST CREDIT DEBIT DEBIT CREDIT ITEM DATE ACCOUNT NUMBER: ACCOUNT BALANCE CREDIT DEBIT POST REF DEBIT CREDIT ITEM DATE ACCOUNT NUMBER ACCOUNT BALANCE POST REF DEBIT CREDIT ITEM CREDIT DEBIT DATE TT PAGE 4 Q: Should we include the accounts that have no balance in the unadjusted trial balance such as rent expense, insurance expense, depreciation expense, etc. (accounts that come into play during the adjusting process) or leave them out? A: Historically-prior to computers--it seems that most people did not write down any trial balance account that was "empty" (a "zero" balance). With computers, there's no more effort -- one way or another. Therefore, it's up to each person to decide. I will accept any answer that's 1) correct and 2) has all the accounts listed that actually have a balance. Have fun! Q: When a credit and debit cancel each other out in the ledger, would we put a o in the balance column to show the balances have become 0 or leave it blank? A: Students must use the proper technique for showing a "zero" balance in the ledger. (That was demonstrated during class. Refer to Chapters 2, 3, and 4. There are exact examples in these chapters.) If you personally don't remember what's required to indicate a zero balance on any ledger, hopefully someone in your group will remember what to do. If no one remembers in your group, then someone gets to binge-watch those videos. Have fun! Q: Do you need to put account numbers on a trial balance? A: Account numbers are not necessary--in my view--for any trial balance. Therefore, each student can make their own decision on whether or not to put account numbers on a trial balance. Have fun! Journal Page Credit Journal Description Journal Description Page Credit Por Debit Date Page Credit Journal Description Post Ref. Debit Date ACCOUNT NUMBER ACCOUNT DATE ITE DERIT CREDIT ACCOUNT NUMBER: ACCOUNT BALANCE DEBIT CREDIT DATE CREDIT ITEM DEBIT IL ACCOUNT NUMBER: ACCOUNT BALANCE RE REF DEBIT CREDIT ITEM CREDIT DEBIT DATE ACCOUNT NUMBER: ACCOUNT BALANCE POST DEBIT CREDIT ITEM DEBIT CREDIT DATE ACCOUNT NUMBER: ACCOUNT BALANCE HOST DEBIT CREDIT CREDIT DEBIT DATE ITEM III PAGE 1 I ACCOUNT ACCOUNT NUMBER DATE ITEM DEBIT CREDIT DEBIT CREDIT ACCOUNT ACCOUNT NUMBER: DATE ITEM DEBIT CREDIT DEBIT CREDIT ACCOUNT ACCOUNT NUMBER BALANCE DATE ITEM FONT REF DEBIT CREDIT DEBIT CREDIT ACCOUNT ACCOUNT NUMBER: BALANCE POST ITEM DEBIT CREDIT DATE DEBIT CREDIT ACCOUNT NUMBER: ACCOUNT BALANCE ITEM POST REF DEBIT DATE CREDIT DEBIT CREDIT ACCOUNT NUMBER: ACCOUNT BALANCE POSI DEBIT CREDIT DATE ITEM BER DEBIT CREDIT PAGE 2 ACCOUNT NUMBER ACCOUNT DATE ITEM DERIT CREDIT RE DEN ACCOUNT NUMBER ACCOUNT DATE ITEM DEBIT CREDIT DEBIT CREDIT : ACCOUNT (HINT. Skip this one. It's an 'extra'. Put the Revenue below ACCOUNT NUMBER DATE BALANCE T CREDIT ITEM DEBIT CREDIT REF DEBIT ACCOUNT NUMBER: ACCOUNT BALANCE CREDIT DEBIT DATE ITEM REF DEBIT CREDIT ACCOUNT NUMBER: ACCOUNT BALANCE POST REF DEBIT CREDIT DATE ITEM DEBIT CREDIT T D CT PAGE 3 ACCOUNT NUMBER ACCOUNT CHERY DEBIT ITEM CREAT ACCOUNT NUMBER ACCOUNT DEBIT CREDIT ITEM DATE CREDIT DEBIT TI ACCOUNT NUMBER: ACCOUNT NALANCE CREDIT DEBIT ITEM DATE CREDIT NE DEBIT TI ACCOUNT NUMBER: ACCOUNT BALANCE POST CREDIT DEBIT DEBIT CREDIT ITEM DATE ACCOUNT NUMBER: ACCOUNT BALANCE CREDIT DEBIT POST REF DEBIT CREDIT ITEM DATE ACCOUNT NUMBER ACCOUNT BALANCE POST REF DEBIT CREDIT ITEM CREDIT DEBIT DATE TT PAGE 4 Q: Should we include the accounts that have no balance in the unadjusted trial balance such as rent expense, insurance expense, depreciation expense, etc. (accounts that come into play during the adjusting process) or leave them out? A: Historically-prior to computers--it seems that most people did not write down any trial balance account that was "empty" (a "zero" balance). With computers, there's no more effort -- one way or another. Therefore, it's up to each person to decide. I will accept any answer that's 1) correct and 2) has all the accounts listed that actually have a balance. Have fun! Q: When a credit and debit cancel each other out in the ledger, would we put a o in the balance column to show the balances have become 0 or leave it blank? A: Students must use the proper technique for showing a "zero" balance in the ledger. (That was demonstrated during class. Refer to Chapters 2, 3, and 4. There are exact examples in these chapters.) If you personally don't remember what's required to indicate a zero balance on any ledger, hopefully someone in your group will remember what to do. If no one remembers in your group, then someone gets to binge-watch those videos. Have fun! Q: Do you need to put account numbers on a trial balance? A: Account numbers are not necessary--in my view--for any trial balance. Therefore, each student can make their own decision on whether or not to put account numbers on a trial balance. Have fun