karEksMrYlTinnñ½y b¤ RbtibtiþkarEdl)ankt;RtarYcehIy
edIm,I eFVIkar EksMrYl cMNay nig cMNUl eyIgRtUveFVIkar cat;fñak;eLIgvij nUv cMnYn TwkR)ak; rbs; KNnI én RTBüskmµnImYy EdlRtUvepÞreTAkan; KNnIcMNay b¤ cMNYl.
]TahrN¾TI1³ karbg;Fanar:ab;rg Tukmun
enATI 1 Ex emsa Rkumh‘un GaCIvkmµ mYy)anTij Fanar:ab;rg eday bg;éfø Fanar:ab;rgenaH cMnYn 1200 duløa TukCamunsMrab; ry³eBlmYyqñaM.Rbtibtiþkar enHekIteLIg eFVIeGay RTBüskmµBIr man karERbRbYl. TI1³Fanar:ab;rgekIneLIg nig TI2³ sac;R)ak;mankarfycuH.
Dr Cr
April 01: Prepaid Insurance $1200
Cash $1200
edaycMnYnTwkR)ak; 1200 duløaelIFanar:abrg sMrab;ry³eBl mYyqñaM dUcenH eyIgRtUveFVIkar EksMrYlva edIm,I KNna rkcMNayeTAelI karFanar:ab;rg sMrab;ry³eBl mYyEx. cMNay eTAelI Fanar:ab;rg sMrab;Ex emsa KW³
Dr Cr
April 30: Insurance Expense $1200
Prepaid Insurance $1200
eyIgsegáteXIjfa enAcugExemsar KNnI cMNayelIFanar:ab;rg ekItmaneLIg cMnYn 1200 nig KNnI Fanar:ab;rg énRTBüskmµ Føak;cuHcMnYn 1200 duløa bnÞab;BIeyIgeFVIkar EksMrYl cMNay.
enATI 30 Exemsar KNnI cMNayelIFanar:ab;rg 1200 duløa nigRtUveKbgðajkñúgtaragcMNUl cMEnkÉ KNnI Fanar:ab;rg 1100 duløa nig RtUvbgðaj kñúgtaragtulükar EdlCaEpñkmYy rbs; RTBüskmµ.
]TahrN¾TI2³ karbg;éføelIkar CYlGKar TukCamun
snµtfa TI1 Ex emsa Rkumh‘un )anbg;éføCYlGKarmYysMrab; ry³eBl bIEx nUvcMnYnTWkR)ak; 1800 duløa TukCamun.
Dr Cr
April 01: Prepaid Rent $1800
Cash $1800
Dr Cr
April 30: Rent Expense $600
Prepaid Rent $600
cMNaM³ cUrcgcaMfa eKalbMNgsMxan;énkareFVIkar EksMrYlcMNay b¤ cMNUl KW CakarKNna rk cMNay b¤ cMNUl enAcugRKanImYy² énKNnI.
karEksMrYlTinnñ½y b¤ RbtibtiþkarEdlminTan;)ankt;Rta
eyIg)ansikSar rYcmkehIyBIrebob énkarEksMrYl cMeBaHRbtibtiþkar EdleK)ankt;RtaTuk kñúgcMNucenH elakGñknig)anEsVgyl; BInItiviFI kñúgkarEksMrYlTinnñ½y Edlmin)ankt;Rta Tuk.
]TahrN¾³ Rkumh‘un GaCIvkmµmYy ebIkR)ak;Ex dl;buKÁlik Caerogral; s)aþh¾ eday mYy s)aþh¾ manry³eBl 5 éf¶. tMélBlkmµ kñúgmYyéf¶KW 500 duløa ehIyeyIg snµtfa éf¶TI 30 Ex emsa RtUvnig éf¶GgÁar¾. cMeBaH éføBlkmµ BIéf¶dMbUgénedIms)aþh¾ KWéf¶ cn½Þ nig éf¶ GgÁar¾ RtUvKitCa cMNay sMrab;Ex emsa É bIéf¶eTotEdl enAsl; RtUvKitcUlCacMNay sMrab; Ex ]sPa. sUmBinitüemIlkar kt;RtadUcxageRkam.
Dr Cr
April 30: Salary Expense 1000
Salary Payable 1000
]bmafa éføBlkmµ bIéf¶Edl enAsl;RtUvebIkenAéf¶TI 08 Ex ]sPa
Dr Cr
May 08: Salary Expense 1500
Salary Payable 1000
Cash 2500
karbiTbBa¢I
bnÞab;BIerobcMtaragtulükar nig taragcMNUlrYcehIy eyIgRtUverobcMtarag mYyepSgeTot EdltarageKeGayeQµaHfa taragsegçbcMNUl (Income Summary) . tarag enH RtUv )an eKbegáIteLIg edIm,I eFVIkar segçbnUvKNnI TaMgGs; edIm,IeFIVkarbiTbBa¢I. kar biTbBa¢IeFVIeLIg cMeBaHEt KNnI cMNay nig cMNUlb:ueNaÑaH. eKalbMNgsMxan;énkar biTbBa¢I KWeFVIeGay KNnIcMNay nig KNnIcMNUl esµIsUnü enAcugRKaKNnI.
cUrBinitüemIl nItiviFIénkar biTbBa¢IdUcxageRkam³
1> karbiTKNnI cMNUl³
April 30: Fee Income 2500
Income Summary 2500
2> karbiTKNnI cMNay³
April 30: Income Summary 900
Rent Expense 500
Salaried Expenses 200
Supplied Expense 200
3> karbiT taragsegçbcMNUl³
April 30: Income Summary 1600
Capital 1600
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