Karim, ledger, trial balance
Transcript of Karim, ledger, trial balance
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KARIM EMTERPRISEKARIM EMTERPRISELedgerLedger
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CashCashDateDate ExplanationExplanation RefRef Debit Debit
TakaTakaCredit Credit TakaTaka
Balance Balance TakaTaka
Jan 01Jan 01 Karim, CapitalKarim, Capital 500000500000 500000500000
Jan 02Jan 02 Note PayableNote Payable 300000300000 800000800000
Jan 03Jan 03 LandLand 225000225000 575000575000
Jan 05Jan 05 Salary ExpSalary Exp 1500015000 560000560000
Jan 06Jan 06 Prepaid RentPrepaid Rent 20002000 558000558000
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Cash (contd)Cash (contd)DateDate ExplanationExplanation RefRef Debit Debit
TakaTakaCredit Credit TakaTaka
BalancBalance Takae Taka
Jan 08Jan 08 SalariesSalaries 1200012000 546000546000
Jan 10Jan 10 Service RevService Rev 500500 546500546500
Jan 11Jan 11 Prepaid Prepaid InsuranceInsurance
1200012000 534500534500
Jan 12Jan 12 Karim, CapitalKarim, Capital 700000700000 12345001234500
Jan 13Jan 13 Karim,DrawingKarim,Drawing 1000010000 12245001224500
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Cash (contd)Cash (contd)DateDate ExplanationExplanation RefRef Debit Debit
TakaTakaCredit Credit TakaTaka
Balance Balance TakaTaka
Jan 14Jan 14 Interest RevInterest Rev 500500 12250001225000
Jan 15Jan 15 Interest ExpInterest Exp 20002000 12230001223000
Jan 16Jan 16 Bank ChargeBank Charge 250250 12227501222750
Jan 17Jan 17 Wage ExpWage Exp 50005000 12177501217750
Jan 19Jan 19 Account Account ReceivableReceivable
640640 12183901218390
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Cash (contd)Cash (contd)DateDate ExplanationExplanation RefRef Debit Debit
TakaTakaCredit Credit TakaTaka
Balance Balance TakaTaka
Jan 22Jan 22 Utility ExpUtility Exp 10001000 12173901217390
Jan 23Jan 23 Salary ExpSalary Exp 30003000 12143901214390
Jan 26Jan 26 Gas & Oil ExpGas & Oil Exp 420420 12139701213970
Jan 27Jan 27 Delivery Delivery Service RevService Rev
14001400 12153701215370
Jan 29Jan 29 Delivery Delivery TruckTruck
2400024000 11913701191370
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Cash(contd)Cash(contd)DateDate ExplanationExplanation RefRef Debit Debit
TakaTakaCredit Credit TakaTaka
Balance Balance TakaTaka
Jan 30Jan 30 Gas & Oil Gas & Oil ExpExp
591591 11907791190779
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Karim, CapitalKarim, CapitalDateDate ExplanationExplanation RefRef Debit Debit
TakaTakaCredit Credit TakaTaka
Balance Balance TakaTaka
Jan Jan 0101
CashCash 500000500000 500000500000
Jan Jan 1212
CashCash 700000700000 12000001200000
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Note PayableNote Payable
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
BalancBalance Takae Taka
Jan 02Jan 02 CashCash 300000300000 300000300000
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LandLandDateDate ExplanationExplanation RefRef Debit Debit
TakaTakaCredit Credit TakaTaka
Balance Balance TakaTaka
Jan 03Jan 03 CashCashAccount Account PayablePayable
2,25,0002,25,0001,25,0001,25,000
2,25,0002,25,0003,50,0003,50,000
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Account PayableAccount PayableDateDate ExplanationExplanation RefRef Debit Debit
TakaTakaCredit Credit TakaTaka
BalancBalance Takae Taka
Jan 03Jan 03 LandLand 125000125000 125000125000
Jan 04Jan 04 Supplies on Supplies on HandHand
50005000 130000130000
Jan 20Jan 20 Delivery Delivery EquipmentEquipment
100000100000 230000230000
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Accounts ReceivableAccounts Receivable
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
Balance Balance TakaTaka
Jan 09Jan 09 Service RevService Rev 50005000 50005000
Jan 18Jan 18 Service RevService Rev 80008000 1300013000Jan 19Jan 19 CashCash 640640 1236012360
Jan 21Jan 21 Delivery Service Delivery Service RevenueRevenue
20002000 1436014360
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Accounts Receivable (contd)Accounts Receivable (contd)
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
Balance Balance TakaTaka
Jan 24Jan 24 Delivery Service Delivery Service RevenueRevenue
1000010000 2436024360
Jan 25Jan 25 Delivery Service Delivery Service RevenueRevenue
25002500 2686026860
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Salary ExpenseSalary Expense
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
BalancBalance Takae Taka
Jan Jan 0505
CashCash 1500015000 1500015000
Jan Jan 0808
CashCash 1200012000 2700027000
Jan Jan 2323
CashCash 30003000 30,00030,000
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Supplies on Hand
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
BalancBalance Takae Taka
Jan Jan 0404
Accounts Accounts PayablePayable
50005000 ------ 5000 5000 (Dr)(Dr)
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Prepaid Rent Prepaid Rent
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
BalancBalance Takae Taka
Jan Jan 0606
CashCash 20002000 2000 2000 (Dr)(Dr)
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Prepaid Insurance Prepaid Insurance
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
BalancBalance Takae Taka
Jan Jan 1111
CashCash 1200012000 1200012000(Dr)(Dr)
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Delivery Equipment Delivery Equipment
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
BalancBalance Takae Taka
Jan Jan 2020
AccountsAccountsPayablePayable
100000100000 100000100000(Dr)(Dr)
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Delivery Truck Delivery Truck
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
BalancBalance Takae Taka
Jan Jan 2929
CashCash 2400024000 2400024000
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Bills Payable Bills Payable
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
BalancBalance Takae Taka
Jan07Jan07 Electricity Electricity ExpExp
1,0001,000 10001000
Jan28Jan28 Paper ExpPaper Exp 300300 13001300
Jan31Jan31 Electricity Electricity ExpExp
465465 17651765
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Electricity ExpenseElectricity Expense
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
BalancBalance Takae Taka
Jan07Jan07 Bills PayableBills Payable 10001000 10001000
Jan31Jan31 Bills PayableBills Payable 465465 14651465
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Electricity & Gas ExpenseElectricity & Gas Expense
Date Explanation PR Debit Credit BalanceJan 31 Bills Payable 465 465 (Dr)
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Service RevenueService RevenueDateDate ExplanationExplanation RefRef Debit Debit
TakaTakaCredit Credit TakaTaka
BalancBalance Takae Taka
Jan09Jan09 AccountsAccountsReceivableReceivable
50005000 50005000
Jan10Jan10 CashCash 500500 55005500
Jan18Jan18 AccountsAccountsReceivableReceivable
80008000 1350013500
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Delivery Service RevenueDelivery Service RevenueDateDate ExplanationExplanation RefRef Debit Debit
TakaTakaCredit Credit TakaTaka
BalancBalance Takae Taka
Jan21Jan21 Accounts Accounts ReceivableReceivable
2,0002,000 2,0002,000
Jan24Jan24 Accounts Accounts ReceivableReceivable
10,00010,000 12,00012,000
Jan25Jan25
Jan Jan 2727
Accounts Accounts ReceivableReceivable
CashCash
2,5002,5001,4001,400
14,50014,50015,90015,900
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Interest RevenueInterest Revenue
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
BalancBalance Takae Taka
Jan Jan 1414
CashCash 500500 500500
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Interest ExpenseInterest Expense
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
Balance Balance TakaTaka
Jan1Jan155
CashCash 2,0002,000 2,0002,000
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Bank ChargeBank Charge
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
Balance Balance TakaTaka
Jan1Jan166
CashCash 250250 250250
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Wage ExpenseWage Expense
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
Balance Balance TakaTaka
Jan1Jan177
CashCash 5,0005,000 5,0005,000
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Utility ExpenseUtility Expense
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
Balance Balance TakaTaka
Jan2Jan222
CashCash 1,0001,000 1,0001,000
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Gas and Oil ExpenseGas and Oil Expense
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
Balance Balance TakaTaka
Jan2Jan266
CashCash 420420 420420
Jan3Jan300
CashCash 591591 10111011
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Paper ExpensePaper Expense
DateDate ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
Balance Balance TakaTaka
Jan2Jan288
Bills PayableBills Payable 300300 300300
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Karim, WithdrawalKarim, Withdrawal
ExplanationExplanation RefRef Debit Debit TakaTaka
Credit Credit TakaTaka
Balance Balance TakaTaka
Jan 13Jan 13 CashCash 1000010000 1000010000
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Karim EnterpriseKarim EnterpriseTrial BalanceTrial Balance
As on Jan-31, 2005 As on Jan-31, 2005
AccountNumber
Tit le of Account PostingReference
DebitAmount
CreditAmount
01 Cash 11,90,77902 Supplies on Hand 5,00003 Prepaid Rent 2,00004 Prepaid Insurance 12,00005 Accounts Receivable 26,86006 Delivery Equipment 1,00,00007 Delivery Truck 24,00008 Land 3,50,00009 Accounts Payable 2,30,00010 Notes Payable 3,00,000
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Karim EnterpriseKarim EnterpriseTrial BalanceTrial Balance
As on Jan-31, 2005 As on Jan-31, 2005
AccountNumber
Tit le of Account PostingReference
DebitAmount
CreditAmount
11 Bills Payable 1,76512 Karim, Capital 12,00,00013 Karim, Withdrawal 10,00014 Service Revenue 13,50015 Delivery Service Revenue 15,90016 Interest Revenue 50017 Salary Expenses 30,00018 Electricity Expense 146519 Interest Expense 200020 Bank Charge 250
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Karim EnterpriseKarim EnterpriseTrial BalanceTrial Balance
As on Jan-31, 2005 As on Jan-31, 2005
AccountNumber
Tit le of Account PostingReference
DebitAmount
CreditAmount
21 Wage Expense 5,00022 Utility Expense 1,00023 Gas and Oil Expense 1,01124 Paper Expense 300
Total TK.17,61,665 TK.17,61,665