Week 11 Bookcase Seller

School: Brigham Young University, Idaho - Course: ACC 201 - Subject: Accounting

Account NumberAccount Title 100Cash 110Accounts Receivable 115Interest Receivable 120Inventory 130Supplies 140Prepaid Insurance 150Prepaid Rent 155Notes Receivable 160Equipment 161A/D - Equipment 170Computers 171A/D - Computers 180Office Furniture 181A/D - Office Furniture 190Buildings 191A/DBuildings 195Land 200Accounts Payable 210Interest Payable 220Wages Payable 230Advertising Payable 260Utilities Payable 270Unearned Revenue 290Notes Payable 300Common Stock 310Retained Earnings 320Dividends 350Income Summary 400Service Revenue 410Sales Revenue 420Interest Revenue 430Sales Discount 440Sales Returns and Allowances 500Wage Expense 505Rent Expense 510Insurance Expense 515Supplies Expense 520Repair and Maintenance Expense 525Fuel Expense 530Interest Expense 535Utilities Expense 540Depreciation Expense 545Advertising Expense 550Cost of Goods Sold 555Payroll Tax Expense 560Bad Debt Expense 565Bank Fees 570Credit Card Expense 580Gain on sale of equipment 590Loss on sale of equipment

Account #Account TitleSum - Amount 100Cash301523 110Accounts Receivable400 115Interest Receivable25 120Inventory10660 130Supplies2040 140Prepaid Insurance1800 150Prepaid Rent5000 155Notes Receivable13500 160Equipment57750 161A/D - Equipment-9087.16667 170Computers0 171A/D - Computers0 180Office Furniture65000 181A/D - Office Furniture-30541.6667 190Buildings300000 191A/DBuildings-45000 195Land150000 200Accounts Payable-26155 210Interest Payable0 220Wages Payable-11500 230Advertising Payable-3500 260Utilities Payable-3500 270Unearned Revenue-11000 290Notes Payable-14000 300Common Stock-320000 310Retained Earnings-452000 320Dividends3500 400Service Revenue-12000 410Sales Revenue-4500 420Interest Revenue-325 430Sales Discount42 440Sales Returns and Allowances300 500Wage Expense10000 505Rent Expense1000 510Insurance Expense600 515Supplies Expense1350 540Depreciation Expense1795.83333 545Advertising Expense2300 550Cost of Goods Sold2400 560Bad Debt Expense1000 565Bank Fees50 570Credit Card Expense240 580Gain on sale of equipment-917