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APPENDIX D
PRINT -
LANDSCAPE FORMAT / COLOR |
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CORPORATE
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2001 |
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GOVERNMENT ACCOUNTING
PROTOTYPE (GAP)
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2001 |
|
DEBIT |
CREDIT |
|
|
|
DEBIT |
CREDIT |
| CASH |
524,750 |
|
|
|
CASH (END OF FISCAL YR) |
524,750 |
|
|
|
|
|
|
|
|
|
| ACCOUNTS RECEIVABLE |
9,000 |
|
|
|
ACCOUNTS RECEIVABLE |
9,000 |
|
| ALLOWANCE FOR BAD DEBT |
|
1,000 |
|
|
ALLOWANCE FOR BAD DEBT |
|
1,000 |
| TRAVEL ADVANCES |
5,500 |
|
|
|
TRAVEL ADVANCES |
5,500 |
|
| PREPAID LICENSING FEES |
6,750 |
|
|
|
PREPAID LICENSING FEES |
6,750 |
|
| OFFICE EQUIPMENT |
17,500 |
|
|
|
OFFICE EQUIPMENT |
17,500 |
|
| ACCUM. DEPRECIATION |
|
600 |
|
|
ACCUMULATED DEPRECIATION |
|
600 |
| PURCHASE DISCOUNT |
|
200 |
|
|
PURCHASE DISCOUNT |
|
200 |
| OFFICE EQUIPMENT CONTRACTORS |
3,000 |
|
|
|
OFFICE EQUIPMENT - CONTRACTORS |
3,000 |
|
| TRANSP. EQUIPMENT |
15,000 |
|
|
|
TRANSPORTATION EQUIPMENT |
15,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ECS -CASH TRFR
(ADV. PAY.) |
60,000 |
|
|
|
|
|
|
ECS - BUDGET RCPTS (B /
P) |
28,500 |
|
|
|
|
|
|
ECS - BUDGET RCPTS (REIMB.) |
5,000 |
|
|
|
|
|
|
|
|
|
| ACCOUNTS PAYABLE |
|
15,000 |
|
|
ACCOUNTS PAYABLE |
|
15,000 |
| BONDS PAYABLE |
|
26,000 |
|
|
BONDS PAYABLE |
|
26,000 |
|
| PREM. ON BONDS PAYABLE |
|
2,450 |
|
|
PREMIUM ON BONDS PAYABLE |
|
2,450 |
| ADVANCES PAYABLE |
|
40,000 |
|
|
ADVANCES PAYABLE |
|
40,000 |
| SALARY PAYABLE |
|
3,000 |
|
|
SALARY PAYABLE |
|
3,000 |
|
|
|
|
|
|
|
|
| PREFERRED STOCK |
|
500,000 |
|
|
UNPAID OBLIGATIONS (CFY) |
|
17,300 |
| PREMIUM ON STOCK |
|
100,000 |
|
|
EXPENDED BUDGET (CFY) |
|
168,750 |
|
|
|
|
|
UNOBLIGATED C/O |
|
507,450 |
| CAPITAL STOCK = XXXX
- XXXX - XXXX |
|
|
|
|
|
|
|
|
| 500,000+100,000=
693,500 - 93,500 - 0 |
|
|
|
|
|
|
|
|
600,000= 600,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| RETAINED EARNINGS |
106,750 |
|
|
|
RETAINED INCOME / EXP. |
106,750 |
|
|
|
|
|
|
|
|
|
| TOTAL |
688,250 |
688,250 |
|
TOTAL |
781,750 |
781,750 |
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| © Copyright 1999 Larry
Fisher |
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