Page 90 - Accounting Principles (A Business Perspective)
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Date Explanation Post Debit Credit Balance
Ref.
2010 Dec. 1 Paid cash G1 4 0 0 0 0 4 0 0 0 0 Dr
Accounts Payable Account No. 200
Date Explanation Post Debit Credit Balance
Ref.
2010 Dec. 4 Supplies G1 1 4 0 0 1 4 0 0 Cr
17 Paid for supplies G1 1 4 0 0 - 0 -
24 Advertising G2 5 0 5 0 Cr
30 Gas and oil G2 6 8 ) 7 3 0 Cr
Unearned Service Fees Account No. 216
Date Explanation Post Debit Credit Balance
Ref.
2010 Dec. 7 Received cash G1 4 5 0 0 4 5 0 0 Cr
Capital Stock Account No. 300
Date Explanation Post Debit Credit Balance
Ref.
2010 Dec. 1 Beginning balance 5 0 0 0 0 Cr
Accounting Principles: A Business Perspective 91 A Global Text
