Your next task is to enter the adjusting entries into your General Journal and post the

entries to the General Ledger. When you enter a journal entry dont forget the date, the

account number and a narration for each entry. Please note you are NOT required to

prepare a worksheet to record the adjusting entries and an adjusted trial balance.

1. Depreciation on the Delivery Van is 20% using the Diminishing Balance Method. The Shelving Fixtures and Fittings are depreciated using the Straight Line Method: they are expected to have a useful life of 10 years with a residual value of $8,500.
2. Prepaid Expenses taken over from the previous owner was for rent paid 12 months in advance on the shop premises. Only 11 months rent remains prepaid at 30 June.
3. The periodic inventory method is used. Closing Inventory at 30 June 2019 is $26,000. You will need to process an Adjusting Journal entry to account for the Opening and Closing Inventory. (Hint Prepare a General Journal Entry to first Transfer the Opening Inventory to the P&L Summary Account; and then account for the Closing Inventory, also using the P&L Summary Account). Do NOT net off the opening and closing Inventory.
4. On 7 July you sent an invoice (your business name is Accounting Plus) to John Banner for your accounting services for June 2019. The invoice you sent including GST was $4,400. The charges have not yet been accounted for. The charges payable to you by John Banner Hardware have not yet been included in Johns business records.
5. Interest on the Big Bank Loan is 10% per year. One months interest is due and payable at balance date.

John Banner Hardware John Banner purchased a small business in a suburban shopping centre selling general hardware ( for the handyman). The purchase of the business was settled on 31 May 2019, and John has asked if you would take the role of accountant to prepare his accounting records, process transactions for June, and finalise his accounting reports for the year ending 30 June 2019. A trial balance at the date of the purcl (31 May) appears below. Task 1 Using the 31 May 2019 Trial Balance (below 1 Prepare an Opening dournat entry to create the new Accounting records for John Banner Hardware Ensure you have a narration on all General Journal Entries. 2Post the Opening joutnat entry to the relevant General Ledger and Subsidiay Ledger laccounts contained in the Excel File provided for this assignment The Excel file for your assignment is in the Assessments Modute on the Course website. Check to ensure that the tottais of your subsidiary ledger accounts when posted) agree with the relevant General Ledger Control Account e Excel fies contain the General Journal. General Ledger Accounts Rceable Accounts Payabie tth t you are required to compiete. The necessary ledger accounits las well as blank if reededt have been included. You may be required to add newaccounts as part of tedgers ascouts to be usecti the assignment, John Banner Hardware Chart of Accounts as at 31 May 2019 Bank 605 2597000 607 Accounts Receivable Control lowance for Badla ce Stationery on 615 Prepaid Expenses 1,900.00 27000.00 653 Delivery Van 655 Accumulated DepreciationsDelivery Van 3000.00 38 500 00 65Shetving. Fixtures and Fittings 1200000 659 Acc Depreciation -shelving fixturesiand fittng s Payable Controt 16,698.00 1 380.00 256.00 Additional Notes Subsidiary Ledger Balances Schedule of Accounts Receivable as at 31 May 2019 Acc. No 60701 New Star Kitchens 60703 60707 Construction SA 990 Harry's Hardware 6:456 60709 Macroton Homes 9 504 1760 $28,710 60711 Hotels tta Schedule ofAccounts Payable as at 31 May 2019 Builders Linited Hammer Suppter 2926 $16.698 Task 2 Record Transactions in Specialised Journals Your next task is to record the effect of the June transactions (below) in the specialised journals provided in Spreadsheet When you have entered the transactions into the relevant specialised journal our you re required to enter the column totals on all the specialised journals. Don't forget to enter the General Accourt n you have done this you are required to post the totals of each of the specizised journais to the relevant General Ledger and Subsidiary Ledger Accounts (Accounts Receivable and Accounts Payable) in the Excel Spreadsheet umbers underneath the totals for each column (or in the relevant column for (sundries). Transaction owing to eing Industnes The chequel JuneB Issued Cheque number 359 for the amount amount was for $500. Tooling Industries gave John Banner a early payment. t of $50 (including GST of $5) lune Purchased electric tools from the Electric do freight charge of $100. GST is to be added to both the freight and the cost of the tools $1900 nvoi june 6 50 per tite Pplus GST nyoles Sold 150 litres of paint to Harry's Ha tre jine 7 Purchased Building Produsts from Ac including GST. june loPurchased timber from Hammer Supplies invoice for 8600.plus s a total freight charge $60land total GST of $66 i0 net of GST on (thvoice 23971 #r 91100 (including GST Soid builicing suppresonr eoid, Bar fittings s330 priadvertising in the lca aid eligelewspa GST inc N 361 dated e nunipen 5 Net of GS On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 AutoSave (. G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 11A A Wrap Text. Calibri General Fill Format as . Cell Formatting Table Styles Insert Delete Format Sort & Find & Ideas i , .6848 E @werge & Center . $ % Clear, Filter Select Editing Clipboard Number Cells G8 YOU SHOULD TAKE OUT A TRIAL BALANCE AFER EACH TASK TASK 1 DR CR TASK 2 DR CR TASK 13 DR CR TASK 14 DR CR TASKS DR CR 10 30 NAMES GROUP MEMBERS | MARKING GUIDE TASK CHECKLSTS | Trial Balances General Journal | Specialised Journ 70% 10:30 PM ^ x ENG 5/15/2019 rP AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G Home Insert Page Layout Formulasat Review View Helpearch Share File Comments AutoSum . AY X Calibri 11A A General $ .% , .58, Conditional Format as Cel Formatting Table Styles Paste Insert Delete Format Sort & Find & Ideas EaMerge & Certer . Clear Filter- Select Editing Clipboard Font Number Cells Task 4 Closing entries (Include on this page 111 your entry to close the Income and Expense Accounts to the P& L Summary: [21 Opening and Closing Inventory entries to P&L Summary: and 131 Transfer of Profit from P& L Summary to the P.Piper Capital Task 3- Adjusting Entries (Entor all your adjusting entries belo Task 1- Opening Journal Entry lenter your Journal Entry belov] Details Date Details DR CR Date ORCR Details NAMES GROUP MEMBERS | MARKING GUIDE TASK CHECKLISTS | Trial Balances General Journal Specialised Journ 60% 10:30 PM ^ x ENG 5/15/2019 rP AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 11A A Wrap Text. Calibri General Fill Format as . Cell Formatting Table Styles Insert Delete Format Sort & Find & Ideas i , .6848 E Merge & Center . $ % Clear, Filter Select Editing Clipboard Number Cells L2 OHN BANNER HARDWARE SPECIALISED JOURNALS Cash Receipts Joarnal GST Particulars Post Ref Discount GST Date Cash Payments Jcurnal GST Post Ref Discount GST Accounts Payable PurchasesPayments 20 Date | MARKING GUIDE TASK CHECKLISTS Specialised Journals C Trial Balances General Journal General Ledger-Asset 70% 10:32 PM ^ x ENG 5/15/2019 rP AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 11A A Wrap Text. Calibri General Fill Conditional Format as Cell Insert Delete Format Sort & Find & Ideas i E Merge & Center . $ % , 68 48 Clear, Formatting Table Styles Filter Select Editing Clipboard Number Cells L54 Sales lournal 35 Date Post Ref Sales Fr GST Sales Returns Journal 44 Date Post Ref Returns Fr Purchases Journal Post Ref Purchases Fr 53 Date GST | MARKING GUIDE TASK CHECKLISTS Trial Balances | General Journal | Specialised Journals | General Ledger-Asset 70% 10:32 PM ^ x ENG 5/15/2019 rP AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum A 11A A Wrap Text. General Fill Conditional Format as Cell Insert Delete Format Sort & Find & Ideas i E E @werge & Center . $ % , 558 48 Clear, Formatting Table Styles Filter Select Editing Clipboard Number Cells 73 Purchases Journal 53 Date Post Ref Purchases Fr 54 60 Purchases Returns Journal Particulars Post Ref Returns Fr 63 Date GST 68 72 73 | MARKING GUIDE TASK CHECKLISTS Trial Balances | General Journal | Specialised Journals | General Ledger-Asset 70% x ENG 10:33 PM 515/2019 2 AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 11A A Wrap Text. Calibri General Fill Paste Conditional Format as Cell Insert Delete Format Sort & Find & Ideas i E E @werge & Center . $ % , 558 48 Formatting Table Styles Filter Select Editing Clipboard Font Number Cells F72 JOHN BANNER HARDWARE GENERAL LEDGER ASSET ACCOUNTS Cash at Bank Allowance for Bad and Doubtful Debts Posting DateDetails Ref DateDetails Accounts Receivable Control Accumulated Depreciation Delivery Van Credit Date Details Credit 14 Date Details | TASK CHECKLISTS | Trial Balances | General Journal | Specialised Journals General Ledger-Assets General Ledger 70% x ENG 10:33 PM 515/2019 2 On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 AutoSave (. G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 11A A Wrap Text. Calibri General Fill Conditional Format as Cell Insert Delete Format Sort & Find & Ideas i E @werge & Center . $ % , 558 48 Formatting Table Styles Filter Select Editing Clipboard Number Cells F72 Accumulated Depreciation-Shelving Fixtures and Fittin nve on Han 24 DateDetails Credit Date Details Credit Stationery on Hand Credit S Date Details Date 35 | TASK CHECKLISTS | Trial Balances | General Journal | Specialised Journals General Ledger-Assets General Ledger 70% x ENG 10:33 PM 515/2019 2 AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 11A A Wrap Text. Calibri General Fill Format as . Cell Formatting Table Styles Paste Insert Delete Format Sort & Find & Ideas Filter Select i , .6848 E E @werge & Center . $ % ClearF Editing Clipboard Font Number Cells F72 Prepaid Expenses 43 4 DateDetails Date Details Delivery Van 53 Credit Date Details Credit 54 Date Details | TASK CHECKLISTS | Trial Balances | General Journal | Specialised Journals General Ledger-Assets General Ledger 70% 10:34 PM ^ x ENG 5/15/2019 rP AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A Wrap Text. Calibri General Fill Conditional Format as Cell Insert Delete Format Sort & Find & Ideas i E E @werge & Center . $ % , 558 48 Formatting Table Styles Filter Select Editing Clipboard Number Cells F88 GST Clearing Account 73 4 DateDetails Credit Date Details Credit 73 82 Credit 84 Date Details | TASK CHECKLISTS | Trial Balances | General Journal | Specialised Journals General Ledger-Assets General Ledger 70% 10:34 PM ^ x ENG 5/15/2019 rP AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 14A A Wrap Text. Calibri General Fill Format as. Cell Formatting Table Styles Paste Insert Delete Format Sort & Find & Ideas Filter Select @werge & Certer . $ .% , .6848 ClearF Editing Clipboard Font Number Cells K26 OHN BANNER HARDWARE GENERAL LEDGER LIABILITY ACCOUNTS Accounts Payable Control Insurance Expense Payable Debit Credit Date Details Debit Credit 5 Details Income Tax Payable Big Bank Mortgage Loan 16 Details Credit Date Details Credit | Trial Balances General Journal | Specialised Journals | General Ledger-Assets | General Ledger-Liabilities Gener 70% 10:34 PM ^ x ENG 5/15/2019 rP AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 14A A Wrap Text. Calibri General Fill Format as. Cell Formatting Table Styles Paste Insert Delete Format Sort & Find & Ideas Filter Select @werge & Certer . $ .% , .6848 Clear Clipboard Font Number Cells Editing K 26 Income Tax Payable Electricity Expense Payable Date Details 25 Details Telephone Payable 35 Details Date Details | Trial Balances General Journal | Specialised Journals | General Ledger-Assets | General Ledger-Liabilities Gener 70% 10:34 PM ^ x ENG 5/15/2019 AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum A Wrap Tet 11A A Calibri General Fill Conditional Format as Cell Insert Delete Format Sort & Find & Ideas i E E @werge & Center . $ % , 558 48 Formatting Table Styles Filter Select Editing Clipboard Number Cells Profit & Loss Summary Account** Don't forget your inventory entries 16 Posting 17 Date Credit $ Balance $ DR/CR Details Ref Debit $ 18 19 20 21 23 24 | Specialised Journals | | General Ledger-Equity General Ledger-Assets General Ledger-Liabilities General Ledger Ready + 100% 10:35 PM rP ^ x ENG 5/15/2019 On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 AutoSave (. G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 11A A Wrap Text. Calibri General Fill Paste Conditional Format as Cell Insert Delete Format Sort & Find & Ideas i E E Merge & Center . $ % , 68 48 Formatting Table Styles Filter Select Editing Clipboard Font Number Cells Ideas C1 Tooling Industries Balance S Balance s Debit $ Credit S ebit S Credit $ 28 Date 30 Debit $ Credit S Balance S 8 Date 4 .. General Ledger IncomeGeneral Ledger - Expenses Subsidiary Ledgers - Receivable Subsidiary Ledgers Payable Ready 60% 10:39 PM ^ x ENG 5/15/2019 rP John Banner Hardware John Banner purchased a small business in a suburban shopping centre selling general hardware ( for the handyman). The purchase of the business was settled on 31 May 2019, and John has asked if you would take the role of accountant to prepare his accounting records, process transactions for June, and finalise his accounting reports for the year ending 30 June 2019. A trial balance at the date of the purcl (31 May) appears below. Task 1 Using the 31 May 2019 Trial Balance (below 1 Prepare an Opening dournat entry to create the new Accounting records for John Banner Hardware Ensure you have a narration on all General Journal Entries. 2Post the Opening joutnat entry to the relevant General Ledger and Subsidiay Ledger laccounts contained in the Excel File provided for this assignment The Excel file for your assignment is in the Assessments Modute on the Course website. Check to ensure that the tottais of your subsidiary ledger accounts when posted) agree with the relevant General Ledger Control Account e Excel fies contain the General Journal. General Ledger Accounts Rceable Accounts Payabie tth t you are required to compiete. The necessary ledger accounits las well as blank if reededt have been included. You may be required to add newaccounts as part of tedgers ascouts to be usecti the assignment, John Banner Hardware Chart of Accounts as at 31 May 2019 Bank 605 2597000 607 Accounts Receivable Control lowance for Badla ce Stationery on 615 Prepaid Expenses 1,900.00 27000.00 653 Delivery Van 655 Accumulated DepreciationsDelivery Van 3000.00 38 500 00 65Shetving. Fixtures and Fittings 1200000 659 Acc Depreciation -shelving fixturesiand fittng s Payable Controt 16,698.00 1 380.00 256.00 Additional Notes Subsidiary Ledger Balances Schedule of Accounts Receivable as at 31 May 2019 Acc. No 60701 New Star Kitchens 60703 60707 Construction SA 990 Harry's Hardware 6:456 60709 Macroton Homes 9 504 1760 $28,710 60711 Hotels tta Schedule ofAccounts Payable as at 31 May 2019 Builders Linited Hammer Suppter 2926 $16.698 Task 2 Record Transactions in Specialised Journals Your next task is to record the effect of the June transactions (below) in the specialised journals provided in Spreadsheet When you have entered the transactions into the relevant specialised journal our you re required to enter the column totals on all the specialised journals. Don't forget to enter the General Accourt n you have done this you are required to post the totals of each of the specizised journais to the relevant General Ledger and Subsidiary Ledger Accounts (Accounts Receivable and Accounts Payable) in the Excel Spreadsheet umbers underneath the totals for each column (or in the relevant column for (sundries). Transaction owing to eing Industnes The chequel JuneB Issued Cheque number 359 for the amount amount was for $500. Tooling Industries gave John Banner a early payment. t of $50 (including GST of $5) lune Purchased electric tools from the Electric do freight charge of $100. GST is to be added to both the freight and the cost of the tools $1900 nvoi june 6 50 per tite Pplus GST nyoles Sold 150 litres of paint to Harry's Ha tre jine 7 Purchased Building Produsts from Ac including GST. june loPurchased timber from Hammer Supplies invoice for 8600.plus s a total freight charge $60land total GST of $66 i0 net of GST on (thvoice 23971 #r 91100 (including GST Soid builicing suppresonr eoid, Bar fittings s330 priadvertising in the lca aid eligelewspa GST inc N 361 dated e nunipen 5 Net of GS On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 AutoSave (. G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 11A A Wrap Text. Calibri General Fill Format as . Cell Formatting Table Styles Insert Delete Format Sort & Find & Ideas i , .6848 E @werge & Center . $ % Clear, Filter Select Editing Clipboard Number Cells G8 YOU SHOULD TAKE OUT A TRIAL BALANCE AFER EACH TASK TASK 1 DR CR TASK 2 DR CR TASK 13 DR CR TASK 14 DR CR TASKS DR CR 10 30 NAMES GROUP MEMBERS | MARKING GUIDE TASK CHECKLSTS | Trial Balances General Journal | Specialised Journ 70% 10:30 PM ^ x ENG 5/15/2019 rP AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G Home Insert Page Layout Formulasat Review View Helpearch Share File Comments AutoSum . AY X Calibri 11A A General $ .% , .58, Conditional Format as Cel Formatting Table Styles Paste Insert Delete Format Sort & Find & Ideas EaMerge & Certer . Clear Filter- Select Editing Clipboard Font Number Cells Task 4 Closing entries (Include on this page 111 your entry to close the Income and Expense Accounts to the P& L Summary: [21 Opening and Closing Inventory entries to P&L Summary: and 131 Transfer of Profit from P& L Summary to the P.Piper Capital Task 3- Adjusting Entries (Entor all your adjusting entries belo Task 1- Opening Journal Entry lenter your Journal Entry belov] Details Date Details DR CR Date ORCR Details NAMES GROUP MEMBERS | MARKING GUIDE TASK CHECKLISTS | Trial Balances General Journal Specialised Journ 60% 10:30 PM ^ x ENG 5/15/2019 rP AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 11A A Wrap Text. Calibri General Fill Format as . Cell Formatting Table Styles Insert Delete Format Sort & Find & Ideas i , .6848 E Merge & Center . $ % Clear, Filter Select Editing Clipboard Number Cells L2 OHN BANNER HARDWARE SPECIALISED JOURNALS Cash Receipts Joarnal GST Particulars Post Ref Discount GST Date Cash Payments Jcurnal GST Post Ref Discount GST Accounts Payable PurchasesPayments 20 Date | MARKING GUIDE TASK CHECKLISTS Specialised Journals C Trial Balances General Journal General Ledger-Asset 70% 10:32 PM ^ x ENG 5/15/2019 rP AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 11A A Wrap Text. Calibri General Fill Conditional Format as Cell Insert Delete Format Sort & Find & Ideas i E Merge & Center . $ % , 68 48 Clear, Formatting Table Styles Filter Select Editing Clipboard Number Cells L54 Sales lournal 35 Date Post Ref Sales Fr GST Sales Returns Journal 44 Date Post Ref Returns Fr Purchases Journal Post Ref Purchases Fr 53 Date GST | MARKING GUIDE TASK CHECKLISTS Trial Balances | General Journal | Specialised Journals | General Ledger-Asset 70% 10:32 PM ^ x ENG 5/15/2019 rP AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum A 11A A Wrap Text. General Fill Conditional Format as Cell Insert Delete Format Sort & Find & Ideas i E E @werge & Center . $ % , 558 48 Clear, Formatting Table Styles Filter Select Editing Clipboard Number Cells 73 Purchases Journal 53 Date Post Ref Purchases Fr 54 60 Purchases Returns Journal Particulars Post Ref Returns Fr 63 Date GST 68 72 73 | MARKING GUIDE TASK CHECKLISTS Trial Balances | General Journal | Specialised Journals | General Ledger-Asset 70% x ENG 10:33 PM 515/2019 2 AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 11A A Wrap Text. Calibri General Fill Paste Conditional Format as Cell Insert Delete Format Sort & Find & Ideas i E E @werge & Center . $ % , 558 48 Formatting Table Styles Filter Select Editing Clipboard Font Number Cells F72 JOHN BANNER HARDWARE GENERAL LEDGER ASSET ACCOUNTS Cash at Bank Allowance for Bad and Doubtful Debts Posting DateDetails Ref DateDetails Accounts Receivable Control Accumulated Depreciation Delivery Van Credit Date Details Credit 14 Date Details | TASK CHECKLISTS | Trial Balances | General Journal | Specialised Journals General Ledger-Assets General Ledger 70% x ENG 10:33 PM 515/2019 2 On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 AutoSave (. G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 11A A Wrap Text. Calibri General Fill Conditional Format as Cell Insert Delete Format Sort & Find & Ideas i E @werge & Center . $ % , 558 48 Formatting Table Styles Filter Select Editing Clipboard Number Cells F72 Accumulated Depreciation-Shelving Fixtures and Fittin nve on Han 24 DateDetails Credit Date Details Credit Stationery on Hand Credit S Date Details Date 35 | TASK CHECKLISTS | Trial Balances | General Journal | Specialised Journals General Ledger-Assets General Ledger 70% x ENG 10:33 PM 515/2019 2 AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 11A A Wrap Text. Calibri General Fill Format as . Cell Formatting Table Styles Paste Insert Delete Format Sort & Find & Ideas Filter Select i , .6848 E E @werge & Center . $ % ClearF Editing Clipboard Font Number Cells F72 Prepaid Expenses 43 4 DateDetails Date Details Delivery Van 53 Credit Date Details Credit 54 Date Details | TASK CHECKLISTS | Trial Balances | General Journal | Specialised Journals General Ledger-Assets General Ledger 70% 10:34 PM ^ x ENG 5/15/2019 rP AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A Wrap Text. Calibri General Fill Conditional Format as Cell Insert Delete Format Sort & Find & Ideas i E E @werge & Center . $ % , 558 48 Formatting Table Styles Filter Select Editing Clipboard Number Cells F88 GST Clearing Account 73 4 DateDetails Credit Date Details Credit 73 82 Credit 84 Date Details | TASK CHECKLISTS | Trial Balances | General Journal | Specialised Journals General Ledger-Assets General Ledger 70% 10:34 PM ^ x ENG 5/15/2019 rP AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 14A A Wrap Text. Calibri General Fill Format as. Cell Formatting Table Styles Paste Insert Delete Format Sort & Find & Ideas Filter Select @werge & Certer . $ .% , .6848 ClearF Editing Clipboard Font Number Cells K26 OHN BANNER HARDWARE GENERAL LEDGER LIABILITY ACCOUNTS Accounts Payable Control Insurance Expense Payable Debit Credit Date Details Debit Credit 5 Details Income Tax Payable Big Bank Mortgage Loan 16 Details Credit Date Details Credit | Trial Balances General Journal | Specialised Journals | General Ledger-Assets | General Ledger-Liabilities Gener 70% 10:34 PM ^ x ENG 5/15/2019 rP AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 14A A Wrap Text. Calibri General Fill Format as. Cell Formatting Table Styles Paste Insert Delete Format Sort & Find & Ideas Filter Select @werge & Certer . $ .% , .6848 Clear Clipboard Font Number Cells Editing K 26 Income Tax Payable Electricity Expense Payable Date Details 25 Details Telephone Payable 35 Details Date Details | Trial Balances General Journal | Specialised Journals | General Ledger-Assets | General Ledger-Liabilities Gener 70% 10:34 PM ^ x ENG 5/15/2019 AutoSave On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum A Wrap Tet 11A A Calibri General Fill Conditional Format as Cell Insert Delete Format Sort & Find & Ideas i E E @werge & Center . $ % , 558 48 Formatting Table Styles Filter Select Editing Clipboard Number Cells Profit & Loss Summary Account** Don't forget your inventory entries 16 Posting 17 Date Credit $ Balance $ DR/CR Details Ref Debit $ 18 19 20 21 23 24 | Specialised Journals | | General Ledger-Equity General Ledger-Assets General Ledger-Liabilities General Ledger Ready + 100% 10:35 PM rP ^ x ENG 5/15/2019 On Major Assignment Banner Hardware (1) - Excel Anh Hong -0 AutoSave (. G File Home nsert Page Layout Formulas Review View Help Search Share Comments AutoSum . A 11A A Wrap Text. Calibri General Fill Paste Conditional Format as Cell Insert Delete Format Sort & Find & Ideas i E E Merge & Center . $ % , 68 48 Formatting Table Styles Filter Select Editing Clipboard Font Number Cells Ideas C1 Tooling Industries Balance S Balance s Debit $ Credit S ebit S Credit $ 28 Date 30 Debit $ Credit S Balance S 8 Date 4 .. General Ledger IncomeGeneral Ledger - Expenses Subsidiary Ledgers - Receivable Subsidiary Ledgers Payable Ready 60% 10:39 PM ^ x ENG 5/15/2019 rP