Number	Account
	Current assets
101	Cash
102	Accounts receivable
103	Office supplies on hand
104	Kitchen supplies on hand
105	Prepaid insurance
	Property, plant and equipment
151	Automobile
152	Accumulated depreciation - Automobile
153	Computers
154	Accumulated depreciation - Computer
155	Copiers
156	Accumulated depreciation - Copier
	Current liabilities
201	Accounts payable
202	Taxes payable
203	Professional services payable
204	Dividends payable
	Long-term liabilities
	Stockholders' equity
301	Common stock
302	Additional paid-in capital in excess of par value
303	Retained earnings
304	Dividends declared
	Revenues
401	Sales
	Expenses
501	Salary expense
502	Rent expense
503	Phone expense
504	Office supplies expense
505	Utilities expense
506	Insurance expense
507	Kitchen supplies expense
508	Professional services expense
509	Depreciation expense
510	Tax expense
601	Income summary

Students will be provided with the first year special journals for their company. The class period will be used to illustrate the process for posting special journals to the ledgers. This is a critical first step and will serve as the starting point for the project. Outside of class, students will be required to prepared a pre-adjusted trial balance, record and post the end of the year adjusting journal entries, prepare an adjusted trial balance, the first year balance sheet, closing entries, the financial statements, journals and ledgers.

Sorry, I only have photos, and that might be a bit of a hassle

Dividend per Share Payment Date 30-Jum $ 30-0ct $ 15-Nov Sales Journal for 20X1 15-Jam Customer 1001 11-Feb Customer 1002 15-Mar Customer 1003 18-Apr Customer 1004 7-May Customer 1005 9-Jun Customer 1006 16-Jul Customer 1007 4-Aug Customer 1008 13-Sep Customer 1009 11-Oct Customer 1010 16-Nov Customer 1011 7-Dec Customer 1012 Total 10,980 11,870 12,540 11,820 3,780 9,880 Cash Receipts for 20X1 Customer Number Cash Receivable 1-Jan Stock broker 333,000 2,700 333,000 Issuance of stock 14-Feb Customer 1001 1-Mar Customer 1001 13-Mar Customer 1002 22-Mar Customer 1001 28-Mar Customer 1002 14-Apr Customer 1003 18-Apr Customer 1002 29-Apr Customer 1003 18-May Customer 1004 20-May Customer 1003 2-Jun Customer 1004 6-Jun Customer 1005 21-Jun Customer 1005 23-Jun Customer 1004 9-Jul Customer 1006 12-lul Customer 100s 24-Jul Customer 1006 14-Aug Customer 1006 SAug Customer 1007 30-Aug Customer 1007 3-Sep Customer 1008 18-Sep Customer 1008 20-Sep Customer 1007 9-Oct Customer 1008 13-Oct Customer 1009 28-Oct Customer 1009 10-Nov Customer 1010 18-Nov Customer 1009 25-Now Customer 1010 16-Dec Customer 1011 16-Dec Customer 1010 31-Dec Customer 1011 2,700 2,300 4,130 5,260 2,700 5,260 2,700 3,600 4,980 3,000 3,800 3,100 5,270 1,100 5,640 3,100 5,270 1,680 3,100 320x: 3,500 4,620 1,100 5,320 1,780 1,780 3,800 4,380 3,800 Total 74,000 Number of $1.00 par value shares issued Purchases Journal for 20x1 Date Vendor Kitchen Supplies Due Date 420 840 880 1,050 440 100 450 200 190 580 420 780 950 330 130 710 8,470 14-Feb 27-Feb 17-Mar 31-Mar 15-Apr 2-May 19-May 9-Jun 15-Jul 15-Aug 2-Sep 1-Oct 14-Nov 14-Dec 8-Jan 17-Jan 15-Jan Costco 28-Jan Costco 15-Feb Costco 1-Mar Costco 16-Mar Costco 2-Apr Costco 19-Apr Costco 10-May Costco 15-Jun Costco 16-Jul Costco 3-Aug Costco 1-Sep Costco 15-Oct Costco 14-Nov Costco 9-Dec Costco 18-Dec Costco Total Classify the purchases of kitchen supplies as kitchen supplies expense Cash Disbursements Journal for 20X1 Check Number Vendor Accts P Salaries Rent Landlord upplies 1,003 Cheap Office Supplies 3,600 Car Insurance for office 005 Insurance for automobile 2,940 2.940 Insurances 800 Insurance S 2670 Computer3 S40 CoplerIS5 1.760 1,330 150 330 1.020 Big Phone Company 150 Landlord 330 Revenue Service 480 Estimated taxes 202 150 330 100 3,150 Landlord 330 1,038 Alison the Architect 3,150 1,330 190 2,960 o4- 1,045 Insurance for office 330 3,080 Insurance Page 3 20X1 Check Number 1.050 Big Phone Company 420 150 1,051 Alison the Architect 1.052 Huge Utility Company 1,054 Insurance for car 150 1,330 330 880 Insurance l0S 5 Costco Visa 420 480 Estimated taxes 20 15- 1,056 Internal Revenue Service 420 057 0-Sep 150 058 Alison the Architect 1,059 1,060 1,061 Costco Visa 1,062 Big Phone Company 1-Oct 1-Oct Landlord 1,330 420 420 150 3 Alison the Architect 3,150 1.760 1,330 1-Nov 14-Nov 15-Nov 15-Nov 1,065 066 Costco Visa 1,067 Cheap Office Supplies Bot 2.960 Dividends 30 1,068 Shareholders 1,069 1,070 Alison the Architect 1,071 420 420 30-Nov 30-Nov 1-Dec 14-Dec Utility Company Landlord 330 330 330 330 1,073 Costco Visa 1,074 Big Phone Company 1.075 Alison the Architect 1,076 Huge Utility Company 1,760 147,610 1,760 21,120 Total 7,630 15,960 5,040 5,670 54,390 Classify supplies as office supplies on hand * Insurance for office is a prepayment for 7 months buyt credit Insurance for automobile is prepayment for 8 months Useful lives- Straight line depreciation, no salvage value Useful life Information for on hand Ending kitchen supplies on hand Accrue professional service costs (accoutning) S 5670 insurance Record depreciation Tax rate 25% Dividends per share declared December 31 Dividend per Share Payment Date 30-Jum $ 30-0ct $ 15-Nov Sales Journal for 20X1 15-Jam Customer 1001 11-Feb Customer 1002 15-Mar Customer 1003 18-Apr Customer 1004 7-May Customer 1005 9-Jun Customer 1006 16-Jul Customer 1007 4-Aug Customer 1008 13-Sep Customer 1009 11-Oct Customer 1010 16-Nov Customer 1011 7-Dec Customer 1012 Total 10,980 11,870 12,540 11,820 3,780 9,880 Cash Receipts for 20X1 Customer Number Cash Receivable 1-Jan Stock broker 333,000 2,700 333,000 Issuance of stock 14-Feb Customer 1001 1-Mar Customer 1001 13-Mar Customer 1002 22-Mar Customer 1001 28-Mar Customer 1002 14-Apr Customer 1003 18-Apr Customer 1002 29-Apr Customer 1003 18-May Customer 1004 20-May Customer 1003 2-Jun Customer 1004 6-Jun Customer 1005 21-Jun Customer 1005 23-Jun Customer 1004 9-Jul Customer 1006 12-lul Customer 100s 24-Jul Customer 1006 14-Aug Customer 1006 SAug Customer 1007 30-Aug Customer 1007 3-Sep Customer 1008 18-Sep Customer 1008 20-Sep Customer 1007 9-Oct Customer 1008 13-Oct Customer 1009 28-Oct Customer 1009 10-Nov Customer 1010 18-Nov Customer 1009 25-Now Customer 1010 16-Dec Customer 1011 16-Dec Customer 1010 31-Dec Customer 1011 2,700 2,300 4,130 5,260 2,700 5,260 2,700 3,600 4,980 3,000 3,800 3,100 5,270 1,100 5,640 3,100 5,270 1,680 3,100 320x: 3,500 4,620 1,100 5,320 1,780 1,780 3,800 4,380 3,800 Total 74,000 Number of $1.00 par value shares issued Purchases Journal for 20x1 Date Vendor Kitchen Supplies Due Date 420 840 880 1,050 440 100 450 200 190 580 420 780 950 330 130 710 8,470 14-Feb 27-Feb 17-Mar 31-Mar 15-Apr 2-May 19-May 9-Jun 15-Jul 15-Aug 2-Sep 1-Oct 14-Nov 14-Dec 8-Jan 17-Jan 15-Jan Costco 28-Jan Costco 15-Feb Costco 1-Mar Costco 16-Mar Costco 2-Apr Costco 19-Apr Costco 10-May Costco 15-Jun Costco 16-Jul Costco 3-Aug Costco 1-Sep Costco 15-Oct Costco 14-Nov Costco 9-Dec Costco 18-Dec Costco Total Classify the purchases of kitchen supplies as kitchen supplies expense Cash Disbursements Journal for 20X1 Check Number Vendor Accts P Salaries Rent Landlord upplies 1,003 Cheap Office Supplies 3,600 Car Insurance for office 005 Insurance for automobile 2,940 2.940 Insurances 800 Insurance S 2670 Computer3 S40 CoplerIS5 1.760 1,330 150 330 1.020 Big Phone Company 150 Landlord 330 Revenue Service 480 Estimated taxes 202 150 330 100 3,150 Landlord 330 1,038 Alison the Architect 3,150 1,330 190 2,960 o4- 1,045 Insurance for office 330 3,080 Insurance Page 3 20X1 Check Number 1.050 Big Phone Company 420 150 1,051 Alison the Architect 1.052 Huge Utility Company 1,054 Insurance for car 150 1,330 330 880 Insurance l0S 5 Costco Visa 420 480 Estimated taxes 20 15- 1,056 Internal Revenue Service 420 057 0-Sep 150 058 Alison the Architect 1,059 1,060 1,061 Costco Visa 1,062 Big Phone Company 1-Oct 1-Oct Landlord 1,330 420 420 150 3 Alison the Architect 3,150 1.760 1,330 1-Nov 14-Nov 15-Nov 15-Nov 1,065 066 Costco Visa 1,067 Cheap Office Supplies Bot 2.960 Dividends 30 1,068 Shareholders 1,069 1,070 Alison the Architect 1,071 420 420 30-Nov 30-Nov 1-Dec 14-Dec Utility Company Landlord 330 330 330 330 1,073 Costco Visa 1,074 Big Phone Company 1.075 Alison the Architect 1,076 Huge Utility Company 1,760 147,610 1,760 21,120 Total 7,630 15,960 5,040 5,670 54,390 Classify supplies as office supplies on hand * Insurance for office is a prepayment for 7 months buyt credit Insurance for automobile is prepayment for 8 months Useful lives- Straight line depreciation, no salvage value Useful life Information for on hand Ending kitchen supplies on hand Accrue professional service costs (accoutning) S 5670 insurance Record depreciation Tax rate 25% Dividends per share declared December 31