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Practice Session No.01 ACC101-SPRING 2022 Question No. 2 Khawaja Masood Raza Synergies Business Services UNADJUSTED TRIAL BALANCE As on 31 December 2019 Accounts Title Debit (RS) Credit (Rs) Accounting Service Revenue Receivable 141,200 Accumulated Depreciation: Building 1,500,000 Building 10,000,000 Capital 13,107,760 Cash 40,000 Consultancy Services Revenue 325,000 Insurance Expense 24,000 Land 5,000,000 Office Supplies Expense 36,000 Prepaid Membership Expense 60,000 Salaries Expense 98,560 Tax Service Revenue 250,000 Tea & Entertainment Expense 11,000 Telephone Expense 12,000 Unearned Accounting Service Revenue 240,000 Total 15,422,760 15,422,760 Other data: 1) Records show that 50,500 of cash receipts originally recorded as Consultancy Services revenue is still unearned as no service is supplied to the clients yet. 2) The firm received Rs.240,000 from a client in advance for providing Accounting Service for a period of five-month. The entire amount was initially recorded as Unearned Revenue. At December 31, 2019 Rs.192,000 had actually been earned by the firm. 3) The firm pays Membership quarterly (every three months). The most recent advance payment for the quarter was made November 01, 2019 for Rs.60,000. This amount was initially recorded as Prepaid Expense. 4) Building is being depreciated over 15 years with no salvage value using straight line method. Depreciation for the year 2019 to be recorded. 5) It is the custom of the firm to bill clients only when consulting work is completed or, in the case of prolonged engagements, at monthly intervals. At December 31, 2019 consulting services valued at 125,000 had been rendered to clients but not yet billed. No advance payments had been received from these clients. 6) On October 1, 2019 purchased a twelve-month insurance policy for Rs.24,000. This amount was initially recorded as Expense. 7) Tax Service Revenue has been earned--but not yet recorded-for Rs.150,000. 8) Office supplies on hand at December 31, 2019, total Rs.10,000. 9) The firm pays to its employees on the fifth of each month. Accrued but unrecorded and unpaid salary expense totals Rs.12,000 at December 31, 2019. nstructions: a) Prepare a adjusting entries for the year ended on December 31, 2019 in General Journal. b) Post the adjusting entries in Ledger Accounts c) Prepare the Adjusted Trial Balance Page 2 of 2