GENERAL LEDGER

GENERAL LEDGER

December 2008

Cash

Date		Description	Ref	Debit	Credit	Balance
						Debit	Credit
Dec.	a.	Balance		15.000.000		15.000.000	-
	b.	Equipment			1.500.000	13.500.000	-
	c.	Service Income		2.750.000		16.250.000	-
	d.	Supplies			750.000	15.500.000	-
	e.	Rent Expense			2.500.000	13.000.000	-
	f.	Service Income		5.750.000		18.750.000	-
	g.	Acc. Payable			1.250.000	17.500.000	-
	h.	Supplies			865.000	16.635.000	-
	i.	Wages Expense			1.250.000	15.385.000	-
	j.	Drawing			750.000	14.635.000	-
	k.	Service Income		2.650.000		17.285.000	-

Equipment

Date		Description	Ref	Debit	Credit	Balance
						Debit	Credit
Dec.	b.	Purchase		3.500.000		3.500.000	-

Supplies

Date		Description	Ref	Debit	Credit	Balance
						Debit	Credit
Dec.	d.	Purchase		750.000		750.000	-
	h.	Purchase		865.000		1.615.000	-

Account Payable

Date		Description	Ref	Debit	Credit	Balance
						Debit	Credit
Dec.	b.	Purchase Equipment			2.000.000	-	2.000.000
	g.	Paid of Acc. Payable		1.250.000		-	750.000

Capital

Date		Description	Ref	Debit	Credit	Balance
						Debit	Credit
Dec.	a.				15.000.000	-	15.000.000

Rent Expense

Date		Description	Ref	Debit	Credit	Balance
						Debit	Credit
Dec.	e.			2.500.000		2.500.000	-

Wages Expense

Date		Description	Ref	Debit	Credit	Balance
						Debit	Credit
Dec.	i.			1.250.000		1.250.000	-

Service Income

Date		Description	Ref	Debit	Credit	Balance
						Debit	Credit
Dec.	c.				2.750.000	-	2.750.000
	f.				5.750.000	-	8.500.000
	k.				2.650.000	-	11.150.000

Drawing

Date		Description	Ref	Debit	Credit	Balance
						Debit	Credit
Dec.	j.			750.000		750.000	-

TRIAL BALANCE

December 2008

Account Number	Account name	Debit	Credit
	Cash	17.285.000
	Equipment	3.500.000
	Supplies	1.615.000
	Account Payable		750.000
	Capital		15.000.000
	Rent Expense	2.500.000
	Wages Expense	1.250.000
	Service Income		11.150.000
	Drawing	750.000
	TOTAL	26.900.000	26.900.000