copy of 221256 1 10-column-worksheet
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Best Friends Vet Clinic - 10 Column Worksheet
Account Unadjusted T/B AdjustmentsDR CR DR CR
Cash At Bank $19,220Account Receivable $25,465Motor Vehicle $30,232Prepaid Rent $3,029Prepaid Insurance $2,063DividendsAcc. Depn. - Motor VehicleAccount Payable $10,505Bank Loan (due 2014) $27,778Accrued Interest ExpenseAccrued Staff WagesCapital $75,018Drawings $1,149Staff Wages Exp $5,860Dividends PayableMotor Vehicle Exp $357Interest ExpSundry Exp $232Rent ExpenseInsurance ExpDepreciation ExpAdvertising Exp $2,337Medical Equipment $34,884Office Supplies $1,456Bad and Doubtful Debts ExpenseMedical Supplies $2,602Acc. Depn. - Medical EqptConsulation Rev $6,119Vaccination Rev $4,512Desexing Rev $4,954Medical Supplies Exp
SubtotalProfit (Loss)
Total $128,886 $128,886
Subject:Assignment #:Student Name:Student ID:Tutorial:
Best Friends Vet Clinic - 10 Column Worksheet
Adjusted T/B Income Statement Balance SheetDR CR DR CR DR CR
Best Friends Vet Clinic - Income Statement
$ $
Please copy and paste account labels and headers from this list into the income statement.
Cash At BankAccount ReceivableMotor VehiclePrepaid RentPrepaid InsuranceDividendsAcc. Depn. - Motor VehicleAccount PayableBank Loan (due 2014)Accrued Interest ExpenseAccrued Staff WagesCapitalDrawingsStaff Wages ExpDividends PayableMotor Vehicle ExpInterest ExpSundry ExpRent ExpenseInsurance ExpDepreciation ExpAdvertising ExpMedical EquipmentOffice SuppliesBad and Doubtful Debts ExpenseMedical SuppliesAcc. Depn. - Medical EqptConsulation RevVaccination RevDesexing RevMedical Supplies ExpRevenue
Total revenue
Expenses
Total expenses
Assets
Current assets
Total current assets
Non-current assets
Total non-current assets
Total assets
Liabilities and owners' equity
Current liabilities
Total current liabilities
Non-current liabilities
Total non-current liabilities
Total liabilities
Owners' equity
Total owners' equity
Total liabilities and owners' equity
Subtotal
Profit (Loss)
Total
Best Friends Vet Clinic - Balance Sheet
$ $
Please copy and paste account labels and headers from this list into the balance sheet.
Cash At BankAccount ReceivableMotor VehiclePrepaid RentPrepaid InsuranceDividendsAcc. Depn. - Motor VehicleAccount PayableBank Loan (due 2014)Accrued Interest ExpenseAccrued Staff WagesCapitalDrawingsStaff Wages ExpDividends PayableMotor Vehicle ExpInterest ExpSundry ExpRent ExpenseInsurance ExpDepreciation ExpAdvertising ExpMedical EquipmentOffice SuppliesBad and Doubtful Debts ExpenseMedical SuppliesAcc. Depn. - Medical EqptConsulation RevVaccination RevDesexing RevMedical Supplies ExpRevenue
Total revenue
Expenses
Total expenses
Assets
Current assets
Total current assets
Non-current assets
Total non-current assets
Total assets
Liabilities and owners' equity
Current liabilities
Total current liabilities
Non-current liabilities
Total non-current liabilities
Total liabilities
Owners' equity
Total owners' equity
Total liabilities and owners' equity
Subtotal
Profit (Loss)
Total
Date Particulars DR CR1-Jun Prepaid insurance $2,063
Cash At Bank $2,063Paid General InsuranceMotor Vehicle Exp $223 Cash At Bank $223Motor Vehicle Expense
2-Jun Medical Supplies $443 Cash At Bank $443Purchase medical supplies - Cash
3-Jun Prepaid rent $3,029 Cash At Bank $3,029Rent of Business PremisesCash At Bank $1,650 Consultation Rev $1,650Pet consultation - cash
4-Jun Account Receivable $1,496 Consultation Rev $1,496Pet consultation - account
5-Jun Drawings $582 Cash At Bank $582Cash Withdrawals by OwnerSundry Exp $122 Cash At Bank $122Sundry Expenses
6-Jun Account Payable $1,475 Cash At Bank $1,475Payment to Account PayableDrawings $567 Cash At Bank $567Cash withdrawals by Owner
7-Jun Cash At Bank $2,638 Desexing Rev $2,638Desexing - cashOffice Supplies $447 Account payable $447Purchase office supplies - Account
8-Jun Motor Vehicle Exp $134 Cash At Bank $134Motor Vehicle ExpenseCash At Bank $1,096 Account receivable $1,096Receive Payment from Account customersOffice Supplies $349 Account payable $349Purchase office supplies - AccountStaff Wages Exp $1,465 Cash At Bank $1,465
Staff Wages9-Jun Account Receivable $773
Vaccination Rev $773Vaccination - Account
10-Jun Advertising Exp $474 Cash At Bank $474Advertising Expense - Cash
12-Jun Advertising Exp $328 Cash At Bank $328Advertising Expense - CashAdvertising Exp $765 Account payable $765Advertising Expense - Account
15-Jun Staff Wages Exp $1,465 Cash At Bank $1,465Staff Wages
16-Jun Account Receivable $1,388 Consultation Rev $1,388Pet Consultation - Account
17-Jun Cash At Bank $1,448 Vaccination Rev $1,448Vaccination - Cash
18-Jun Cash At Bank $1,903 Account receivable $1,903Receive Payment from Account customers
19-Jun Cash At Bank $1,275 Vaccination Rev $1,275Vaccination - Cash
21-Jun Account Receivable $1,016 Vaccination Rev $1,016Vaccination - Account
22-Jun Staff Wages Exp $1,465 Cash At Bank $1,465Staff WagesSundry Exp $110 Cash At Bank $110Sundry Expenses
24-Jun Advertising Exp $770 Account payable $770Advertising Expense - Account
25-Jun Cash At Bank $1,585 Consultation Rev $1,585Pet consultation - cashMedical Supplies $653 Account payable $653Purchase Medical Supplies - Account
26-Jun Account Payable $634 Cash At Bank $634
Payment to Account PayableCash At Bank $2,316 Desexing Revenue $2,316Desexing - Cash
27-Jun Cash At Bank $4,875 Capital $4,875Additional cash contributed by owner
29-Jun Staff Wages Exp $1,465 Cash At Bank $1,465Staff Wages
Total $42,487 $42,487
Cash At Bank1-Jun Opening Balance 16478 1-Jun Prepaid Insurance 20633-Jun Consultation Rev 1650 1-Jun Motor Vehicle Exp 2237-Jun Desexing Rev 2638 2-Jun Medical Supplies Exp 4438-Jun Account Receivable 1096 3-Jun Prepaid Rent 3029
17-Jun Vaccination Rev 1448 5-Jun Drawings 58218-Jun Account Receivable 1903 5-Jun Sundry Exp 12219-Jun Vaccination Rev 1275 6-Jun Account Payable 147525-Jun Consultation Rev 1585 6-Jun Drawings 56726-Jun Desexing Rev 2316 8-Jun Motor Vehicle Exp 13427-Jun Capital 4875 8-Jun Staff Wages Exp 1465
10-Jun Advertising Exp 47412-Jun Advertising Exp 32815-Jun Staff Wages Exp 146522-Jun Staff Wages Exp 146522-Jun Sundry Exp 11026-Jun Account Payable 63429-Jun Staff Wages Exp 1465
35264 1604430-Jun Closing Balance 19220
Account Receivable1-Jun Opening Balance 23791 8-Jun Cash At Bank 10964-Jun Consultation Rev 1496 18-Jun Cash At Bank 19039-Jun Vaccination Rev 773
16-Jun Consultation Rev 138821-Jun Vaccination Rev 1016
28464 299930-Jun Closing Balance 25465
Motor Vehicle1-Jun Opening Balance 30232
Account Payable6-Jun Cash At Bank 1475 1-Jun Opening Balance 9630
26-Jun Cash At Bank 634 7-Jun Office Supplies 4478-Jun Office Supplies 349
12-Jun Advertising Exp 76524-Jun Advertising Exp 77025-Jun Medical Supplies 653
2109 1261430-Jun Closing Balance 10505
Bank Loan (due 2014)1-Jun Opening Balance 27778
Medical Equipment
1-Jun Opening balance 3488430-Jun Closing Balance 34884
Office Supplies1-Jun Opening Balance 6607-Jun Account Payable 4478-Jun Account Payable 349
30-Jun Closing Balance 1456
Medical Supplies1-Jun Opening Balance 15062-Jun Cash At Bank 443
25-Jun Account Payable 65330-Jun Closing Balance 2602
Drawings5-Jun Cash At Bank 5826-Jun Cash At Bank 567
30-Jun Closing Balance 1149
Capital1-Jun Opening Balance 70143
27-Jun Cash At Bank 487530-Jun Closing Balance 75018
Opening BalanceAsset Cash At Bank 16478
Account Receivable 23791Motor Vehicle 30232Medical Equipment 34884Office Supplies 660Medical Supplies 1506
107551
Liabilitiy Account Payable 9630Bank Loan (due 2014) 27778
37408
O/E Capital 7014370143
Prepaid Insurance1-Jun Cash At Bank 2063
30-Jun Closing Balance 2063
Prepaid Rent3-Jun Cash At Bank 3029
30-Jun Closing Balance 3029
Motor Vehicle Exp1-Jun Cash At Bank 2238-Jun Cash At Bank 134
30-Jun Closing Balance 357
Medical Supplies Exp
Sundry Exp5-Jun Cash At Bank 122
22-Jun Cash At Bank 11030-Jun Closing Balance 232
Advertising Exp10-Jun Cash At Bank 47412-Jun Cash At Bank 32812-Jun Account Payable 76524-Jun Account Payable 77030-Jun Closing Balance 2337
Staff Wages Exp8-Jun Cash At Bank 1465
15-Jun Cash At Bank 146522-Jun Cash At Bank 146529-Jun Cash At Bank 146530-Jun Closing Balance 5860
Consultation Rev3-Jun Cash At Bank 16504-Jun Account Receivable 1496
16-Jun Account Receivable 138825-Jun Cash At Bank 158530-Jun Closing Balance 6119
Vaccination Rev9-Jun Account Receivable 773
17-Jun Cash At Bank 144819-Jun Cash At Bank 127521-Jun Account Receivable 101630-Jun Closing Balance 4512
Desexing Rev7-Jun Cash At Bank 2638
26-Jun Cash At Bank 231630-Jun Closing Balance 4954
Opening Balance: Additional InformationCash At Bank 16,478 Bank loan interest rates (% per yearAccount Receivable 23,791 Motor vehicle useful life (years)Motor Vehicle 30,232 Motor vehicle scrap value ($)Account Payable 9,630 Insurance paid for (months)Bank Loan (due 2014) 27,778 Rent paid for (months)Medical Equipment 34,884 Medical equipment useful life (years)Office Supplies 660 Medical equipment scrap value ($)Medical Supplies 1,506 Closing stock of office supplies on 30/6 ($)
Closing stock of medical supplies on 30/6 ($)
Interest Exp 185.1867 Accrued Interest 185.1867
Bank loan interest rates (% per year 83
2,50345
Medical equipment useful life (years) 4Medical equipment scrap value ($) 3,877Closing stock of office supplies on 30/6 ($) 553Closing stock of medical supplies on 30/6 ($) 2,247