Chapter 03 Blank

School: Central Community College - Course: ACCOUNTING ACT 1100 - Subject: Accounting

EX3.2 OVERNIGHT DELIVERY SERVICE Chart of Accounts AssetsOwner's Equity Revenues Liabilities Expenses
P 3.1 Assets= CashPrepaid InsuranceEquipmentBuildingLand Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Dr.Ct. +-+-+-+-+- Mar.1 3 4 5 10 18 19 25 29 30 31 Liabilities+Owner's Equity Accounts PayableOwner's CapitalOwner's DrawingsService RevenueAdvertising ExpenseSalaries&Wages Exp. Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr. -+-++--++-+- Mar. 1 3 4 5 10 18 19 25 29 30 31
P 3.2 Assets=Liabilities CashAccounts ReceivableSuppliesAccounts Payable Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr. Apr+-+-+--+ 1 2 3 10 11 20 29 30 +Owner's Equity Owner's CapitalService RevenueSalaries & Wages ExpRent Expense Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr. -+-++-+- 1 2 3 10 11 20 29 30
P 3.2 Assets= CashAccounts ReceivablePrepaid InsuranceSuppliesEquipment Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr. +-+-+-+-+- 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. Liabilities+Owner's Equity Accounts PayableOwner's CapitalService RevenueSalaries & Wages ExpRent ExpenseUtilities Expense Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr. -+-+-++-+-+- 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12

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