Stratford House is a non-profit organization that onerates an emergency shelter for women and their children

in Vancouver.

Stratford House earns fee income by providing presentations and information sessions 01

domestic abuse at workplaces. in schools and for other groups. In addition. the organization also receives

government grants and generates some fundraising income each year.

strattora House was incorporated

with help from a wealthy private citizen and is governed by a volunteer board. The organization started

operations on

July I

Strattord House: Chart of Accounts

income

101

Cash

102

Accounts Receivable _ Fees

401

402

Fee Income

Donations/Pledges Income

T03

Accounts Receivable - Donations

104

Accounts Receivable - Grants

105 Equipment/Furniture

Accumulated Depreciation -

106 Equip/Furn

107 Vehicle

108

Accumulated Depreciation - Vehicle

109

Prepaid Rent

Prepaid Insurance

Supplies

Government Grant income

Expenses

501

Wages Expense

302 Rent Expense

503

Utilities Expense

Liabilities

201

Accounts Payable

202 Wages Payable

203

Taxes Payable

504

Supplies Expense

505

Insurance Expense

506 Vehicle Expense

Depreciation Expense -

507

Equip/Furn

508

Depreciation Expense - Vehicle

509

Bad Debt Expense

510

Tax Expense

204

Unearned Income

301

Equity

Retained Earnings

Withdrawals

The following events occurred during the first three months of operation:

Date

Transaction Description

July 1 A wealthy philanthropist provided $210.000 to Stratford House .which was

distributed to the organization into the following: a large van costing

$37.000

furniture and small appliances (equipment) worth balance in cash

$29,000 and the remaining balance in cash. July 1 July 2 July 4

July 9 July 14 July 16 July 21

July 27

July 30 August 2 August 6

August 11 August 14 August 18

The organization paid $21,000 in advance for three months' rent, of $7,000 per month.

The organization paid $6,000 in advance for three months' insurance of $2,000 per month.

$3,275 in supplies were purchased, on account, from Emergency Services Supplies.

The first clients, fleeing from domestic abuse, accessed the shelter.

A local fundraising event raised $6,700 for Stratford House . $110 in gasoline was bought on account from Exxen Service Station.

The Board approved the hiring of two temporary staff, at the rate of

per hour for a 40 hour week. The staff will commence work on July 31

$19.75

Sent an invoice to the British Columbia School Board for payment for a domestic violence presentation at a high school. The amount of the invoice was

$6,500 , payment due upon receipt.

Issued a cheque to Emergency Services Supplies for full payment of the account of $3,275

The van was repaired at a cost of $1,850 , the cost was charged on account at the Exxen Service Station.

Invoiced BC Hydro $7,150 for a domestic violence in the workplace presentation at their head office. The invoice payment is due upon receipt.

Purchased more supplies from Emergency Services Supplies. The new supplies cost $3,603 , which was paid on account.

Paid wages to two new employees for their first two weeks of work, in the amount of $3,160 .

Invoiced the City of Vancouver for several presentations to the public during Domestic Violence Awareness week. The invoice, whose payment is due upon receipt, was for

$19,500 .

August 20 August 24

August 27

August 30

August 30 September 2 September 6

September 8

September 11

September 16 September 16 September 19

September 20 September 22

September 25 September 26

Received $5,500 from the British Columbia School Board as payment of fees.

A property tax notice was received, advising that $5,700 in taxes would be due on August 31.

Issued cheques to Emergency Services Supplies and Exxen in the amounts of $2,950 and $1,800 , for payments on account.

A cheque was issued to VanCity Utilities for payment of June and July utilities, for $8,500 .

Wages of $3,476 for the last two weeks of July were paid to employees. Received $7,150 from the BC Hydro as payment of fees.

A past due notice was mailed to the British Columbia School Board regarding their account.

Several donation cheques arrived in the mail, related to the Domestic Violence Awareness Week campaign. The total donations received equaled $8,580 .

$2,900 account.

Wages of Received

of supplies were bought from Emergency Services Supplies, on

$3,165

$1,000

for the first two weeks of August were paid to employees. from the British Columbia School Board as payment of fees.

Invoiced Enacten Ltd.

presentation. The invoice payment is due upon receipt.

$4,500 for a domestic violence in the workplace

Received $10,500 from the City of Vancouver as payment of fees.

The bookkeeper has noted that additional wages of $348 are owed to one of the temporary staff who was terminated today.

The Government of BC announced that it would provide additional grant income of $35,000 to the organization.

Received a cheque of $7,500 , in advance, from the City of Surrey to provide a 2-day domestic violence presentation to various groups of city workers.

September 27 Wages of $3,160 for the last two weeks of August were paid to employees. September 29 Cheque for $348 was issued to pay the wages of the terminated staff.

Instructions:

Prepare the general journal for the above transactions and then post the transactions to a general ledger. Finally, prepare an unadjusted trial balance for the organization as at

September 30 2015 . Use Excel for all of this work, to assist with your accuracy. Excel formats for the journal and ledger are included on Blackboard Learn. You may build your own journal and ledger if you wish, as long as you use Excel. Prepare the unadjusted trial balance to an appropriate standard.