Sousa Realty Chart of Accounts Assets Revenue 111 Cash 411 Commissions Earned 112 Accounts Receivable Expenses 114 Prepaid Rent 511 Rent Expense 115 Office Supplies 512 Salaries Expense 121 Office Equipment 513 Gas Expense 122 Accumulated Depreciation, Office Equipment 514 Repairs Expense 123 Automobile 515 Telephone Expense 124 Accumulated Depreciation, Automobile 516 Advertising Expense Liabilities 517 Office Supplies Expense 211 Accounts Payable 518 Depreciation Expense, Office Equipment 212 Salaries Payable 519 Depreciation Expense, Automobile Owner's Equity 524 Miscellaneous Expense 311 James Sousa, Capital 312 James Sousa, Withdrawals 313 Income Summary CHAPTER 5 The Accounting Cycle Completed 193 Oct. 1 Purchased additional office supplies on account from Paper Co., 5850. INVOICE DATE: Oct. 1/1X NUMBER: 01996035 TERMS: Net 60 Paper Company 1 Ferncroft Rd. Los Angeles, CA 90052 Phone (213) 631-0288 SOLD TO: Sousa Realty 8200 Sunset Blvd. Los Angeles, CA 90028 SHIPPED TO: Sousa Realty 8200 Sunset Blvd. Los Angeles, CA 90028 DATE DESCRIPTION UNIT PRICE AMOUNT Oct. 1/1x Office supplies $850.00 Subtotal 850.00 Total $850.00 Business Number: 115555559 THANK YOU FOR YOUR BUSINESS PLEASE PAY THE ABOVE Oct. 2 Paid Chicago Times advertising bill for September, 5900. SOUSA REALTY (213) 478-3584 8200 SUNSET BOULEVARD LOS ANGELES, CA 90028 0010 201X October 2 _$ 900 PAY TO THE Chicago Times ORDER OF Nine Hundred and to - DOLLARS BAY BANK Box 1739 Terminal Annex Los Angeles, CA 90052 MEMO Invoice # 4879 212200066 10:1400.03657.0136 200 10 James Sousa Oct. 3 Sold a house to Helen Baker and collected a commission of $7,300. SOUSA REALTY COMMISSION REPORT Date: October 3, 201X Name: Helen Baker Date: Sales Description Oct. 3/1x Home at 800 Rose Ave. Sales No. A1004 Commission Amount $7,300.00 Paid in fuli. C004 Remarks: 194 CHAPTER 5 The Accounting Cycle Completed -DEPOSIT TICKET BOOOOOODDODDO CASH SOUSA REALTY (213)478-3584 8200 SUNSET BOULEVARD Los Angeles, CA 90028 UST CHLOSS SINGLY 16-01V1 220 TOTAL DATE October 3 201X TOTAL A hold for collected may be placed on ne by deck GOURN EY uch und he delay dany would not Needed of the permitted by com W LESS CASH RECEIVED SIGN HERE IN PRESENCE OF TELLER FOR CASH RETD FROM DEP NET DEPOSIT 7300 00 BAY BANK Box 1739 Terminal Annex Los Angeles, CA 90052 012200066151400-03a 57-0136 2- ERGY Oct. 6 Paid gas bill to Haffner Gas Co., $29. SOUSA REALTY (213) 478-3584 8200 SUNSET BOULEVARD LOS ANGELES, CA 90028 0011 2017 October 6 _$_ 29% PAOLO TOE Haffner Gas Co. Twenty-nine and 100 - DOLLARS BAY BANK Box 1739 Terminal Annex Los Angeles, CA 90052 MEMO Gas Bill - October 6 James Sousa Oct. 8 Collected commission from Tropic Developers for sale of building lot on September 17. $10,000. DEPOSIT TICKET CURRENCY CASH COIN SOUSA REALTY (213) 478-3584 8200 SUNSET BOULEVARD Los Angeles, CA 90028 TOTOKSILY000100 16-01220 DATE_October 8 201X TOTAL A hold for uncollected funds may be placed on And by the orw ertThe You with hund The delay dany would not exdre pod of time permitted by law LESS CASH RECEIVED SIGN HERE IN PRESENCE OF TELLER FOR CASH RETO FROU DE NET DEPOSIT 10,000100 BAY BANK Box 1739 Terminal Annex Los Angeles, CA 90052 12200066 12 4000385701362 CHAPTER 5 The Accounting Cycle Completed 195 Oct. 12 Paid $530 to Long Realtors Assoc. to send employees to realtors' workshop. SOUSA REALTY (213) 478-3584 8200 SUNSET BOULEVARD LOS ANGELES, CA 90028 0012 October 12 2017 _$ 530 PAY TO THE Long Realtors Assoc. Five Hundred Thirty and to DOLLARS BAY BANK Box 1739 Terminal Annex Los Angeles, CA 90052 MEMO_Workshop Registration James Sousa Oct. 15 Paid Rosie Petrillo, office secretary, $300. SOUSA REALTY (213) 478-3584 8200 SUNSET BOULEVARD LOS ANGELES, CA 90028 0013 2017 October 15 PAY TO THE Rosie Petrillo ORDER OF $ 300 Three Hundred and 160 DOLLARS BAY BANK Box 1739 Terminal Annex Los Angeles, CA 90052 MEMO Salary October 1-15 James Sousa Oct. 17 Sold a house to Gary Schneider and earned a commission of $2,900. Commission to be received on November 10. SOUSA REALTY COMMISSION REPORT Date: October 17, 2017 Name: Gary Schneider Date: Sales Description Commission Amount Sales No. Oct. 17/1X Home at RR2, Site 3 A1010 $2,900.00 C005 Remarks: Payment due November 10, 201x 196 CHAPTER 5 The Accounting Cycle Completed Oct. 18 Sold a building lot to Lombardi Builders and collected a commission of $4,500. DEPOSIT TICKET CURRENCY CASH COIN SOUSA REALTY (213) 478-3584 B200 SUNSET BOULEVARD Los Angeles, CA 90028 LIST CHECKS SINGLY 4 .2 16-66/1220 DATE October 18 201X TOTAL and may be picado Les by check or amb una The you to we w such und The delay it any would not OR the period of time pered by LESS CARECEIVED SIGN HERE IN PRESENCE OF TELLER FOR CASH RETD FROM DEP NET DEPOSIT 4,500.00 BAY BALO Terni Box 1739 Terminal Annex Los Angeles, CA 90052 90052 C12200066 1:14000385?-01362 SOUSA REALTY COMMISSION REPORT Date: October 18, 201X Name: Lombardi Builders Commission Amount Date: Sales Description Sales No. Oct. 18/1x Building for at 5004 King St. El A1005 $4,500.00 Pald in full C006 Remarks: Oct. 22 Sent a check to Heritage Charities for $65 to help sponsor a local road race to aid the poor. (This amount is not to be considered an advertising expense; it is a business expense and is posted to Miscellaneous Expense.) SOUSA REALTY (213) 478-3584 8200 SUNSET BOULEVARD LOS ANGELES, CA 90028 October 22 0014 2017 _$C 650 ORDER OF Heritage Charities Sixty-Five and into DOLLARS BAY BANK Box 1739 Terminal Annex Los Angeles, CA 90052 MEMO Aid to Poor C12200066 1:1400-03857-0136 270014 James Sousa CHAPTER 5 The Accounting Cycle Completed 197 Oct. 24 Paid Hyundai North $620 for repairs to automobile due to accident. INVOICE Hyundai North 1 Salem St. Los Angeles, CA 90052 (213) 639-1917 INVOICE NO. 2119 DATE: October 24/1X TERMS: Cash To: SOUSA REALTY 8200 Sunset Blvd. Los Angeles, CA 90028 QUANTITY DESCRIPTION UNIT PRICE AMOUNT Accident Repairs $ 620.00 620.00 Make all checks payable to Hyundai North PAYMENT RECEIVED - Check #0015 SUBTOTAL FREIGHT TAX TOTAL DUE $ 620.00 SOUSA REALTY (213) 478-3584 8200 SUNSET BOULEVARD LOS ANGELES, CA 90028 0015 2017 October 24 PAY TO THE Hyundai North ORDER OF $ 620 Six Hundred Twenty and in DOLLARS BAY BANK Bax 1739 Terminal Annex Los Angeles, CA 90052 MEMO_Auto Repairs - Inv. 2119 James Sousa Oct. 28 James Sousa withdrew 52,200 from the business to pay personal expenses. SOUSA REALTY (213) 478-3584 8200 SUNSET BOULEVARD LOS ANGELES, CA 90028 October 28 0016 2017 PAY TO THE James Sousa _$ 2,200 M DOLLARS Two Thousand Two Hundred and 100 BAY BANK Box 1739 Terminal Annex Los Angeles, CA 90052 MEMO Withdrawal James Sousa 198 CHAPTER 5 The Accounting Cycle Completed Oct. 30 Paid Rosie Petrillo, office secretary, $300. SOUSA REALTY (213) 478-3584 8200 SUNSET BOULEVARD LOS ANGELES, CA 90028 0017 October 30 201X $ 300% PAY TO THE Rosie Petrillo ORDER OF Three Hundred and ios DOLLARS BAY BANK Box 1739 Terminal Annex Los Angeles, CA 90052 MEMO Salary - October 16-31 _ _James Sousa Oct. 30 Paid Comcast telephone bill, $480. Comcast 1 Park Place Los Angeles, CA 90052 (213) 862-8061 Your Statement In Account with SOUSA REALTY 8200 Sunset Blvd. Los Angeles, CA 90028 Payment received October 30, 2017 Account #09444 710-190 Biliing Period: October 1 to October 28 Payments/Adjustments/Deposits Details Payment Received October 2. Thank you. Monthly rental and changes to service $330.00 -$330.00 $480.00 $480.00 Amount now due Payment due after November 10, 2018 $519.15 Total Due SOUSA REALTY (213) 478-3584 8200 SUNSET BOULEVARD LOS ANGELES, CA 90028 0018 October 30 201X PAY TO THE ORDER OF Comcast ____$ 480 Four Hundred Eighty and 100- DOLLARS BAY BANK Box 1739 Terminal Annex Los Angeles, CA 90052 MEMO October Phone Bill - James Sousa