Problem 2-1A P 79 Accounting Process

Sheet3 Sheet2 Sheet1 Journals Ref Description DR CR Equipment Capital Cash Revenue Accounts Receivable Withdrawals Ledger Assets Bals Liabilities and Equity dr cr Cash/Equip Trial Balance Income Statement Sales Revenue Less Expenses Total Expenses Net Income Statement Owners Equity Opening Balance Capital Introduced Closing Balance Balance Sheet Total Assets Liabilities Total Liabilities Equity Total Liabilities and Equity Problem 2-1A Viva Consultants Prepaid Rent Office Supplies Accounts Payable Insurance Prepaid Utility Expense Rent Prepaid Utilities Expense Dr Prepaid Insurance Account Receivable Equipment/supplies Supplies PP Rent PP Insurance Viva Consultants April Pre Paid Rent Pre Paid Insurance 0.00 000000.00 00000.00 000000.00 0.00 0000.00 0000.00 0.00 00000.00 0000.00 00000.00 0.00 0000.00 0000.00 0.00 0000.00 0000.00 00.00 00000.00 00000.00 00.00 0000.00 0000.00 00.00 0000.00 0000.00 00.00 0000.00 0000.00 00.00 0000.00 0000.00 00.00 000.00 000.00 00.00 000.00 000.00 0.00 000000.00 000000.00 0.00 0000.00 00000.00 0.00 0000.00 00000.00 00.00 00000.00 00000.00 00.00 0000.00 00000.00 00.00 0000.00 00000.00 00.00 0000.00 00000.00 00.00 000.00 00000.00 0.00 00000.00 00000.00 0.00 00000.00 00000.00 0.00 0000.00 0000.00 00.00 000.00 0000.00 0.00 0000.00 0000.00 00.00 0000.00 0000.00 0.00 0000.00 0000.00 00.00 0000.00 0000.00 00.00 0000.00 0000.00 0.00 000000.00 00.00 0000.00 0000.00 0.00 00000.00 00000.00 00.00 00000.00 00.00 000.00 000.00 0.00 0000.00 0000.00 0.00 0000.00 00000.00 00.00 0000.00 00000.00 00.00 000.00 000.00 00000.00 00000.00 0000.00 0000.00 0000.00 0000.00 000000.00 0000.00 000.00 00000.00 000.00 000000.00 000000.00 00000.00 000.00 000.00 00000.00 0.00 000000.00 00000.00 000000.00 0000.00 000000.00 4/30/2009 00000.00 000.00 00000.00 000.00 0000.00 0000.00 000000.00 0000.00 0000.00 000000.00 000000.00