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September 01, 2012
Analyzing transactions and recording them as journal entries is the second step of accounting process. The following table shows the journal entries for the above events.

Company A
Journal Entries
January 31, 2010

Date
Account
L.P.
Debit
Credit
Jan 1
Cash
Common Stock

100,000

100,000
Jan 2
Prepaid Rent
Cash

36,000

36,000
Jan 3
Equipment
Cash
Notes Payable

80,000

60,000
20,000
Jan 4
Office Supplies
Accounts Payable

17,600

17,600
Jan 13
Cash
Service Revenue

28,500

28,500
Jan 13
Accounts Payable
Cash

17,600

17,600
Jan 14
Wages Expense
Cash

19,100

19,100
Jan 18
Cash
Accounts Receivable
Service Revenue

32,900
21,200


54,100
Jan 23
Cash
Accounts Receivable

15,300

15,300
Jan 25
Cash
Unearned Revenue

4,000

4,000
Jan 26
Office Supplies
Accounts Payable

5,200

5,200
Jan 28
Wages Expense
Cash

19,100

19,100
Jan 31
Dividends
Cash

5,000

5,000
Jan 31
Electricity Expense
Utilities Payable

2,470

2,470
Jan 31
Telephone Expense
Utilities Payable

1,494

1,494
Jan 31
Miscellaneous Expense
Cash

3,470

3,470
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August 01, 2012

The third step of accounting process is to post the journal entries to the ledger accounts. After posting all the journal entries, the balance of each account is calculated. The balance of an asset, expense, contra-liability and contra-equity account is calculated by subtracting the sum of its credit side from the sum of its debit side. The balance of a liability, equity and contra-asset account is calculated the opposite way i.e. by subtracting the sum of its debit side from the sum of its credit side.
The ledger account shown below are derived from the journal entries of  Company A









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July 01, 2012

A trial balance is a list of the balances of ledger accounts of a business at a specific point of time usually at the end of a period such as month, quarter or year. An unadjusted trial balance is the one which is created before any adjustments are made in the ledger accounts.
The preparation of a trial balance is very simple. All we have to do is to list the balances of the ledger accounts of a business.
Following is the unadjusted trial balance prepared from the ledger accounts of Company A.
Company A
Unadjusted Trial Balance
January 31, 2010

Particulars
Debit
Credit
Cash
Accounts Receivable
Office Supplies
Prepaid Rent
Equipment
Accounts Payable
Notes Payable
Utilities Payable
Unearned Revenue
Common Stock
Service Revenue
Wages Expense
Miscellaneous Expense
Electricity Expense
Telephone Expense
Dividend
Total
20,430
5,900
22,800
36,000
80,000






38,200
3,470
2,470
1,494
5,000
215,764





5,200
20,000
3,964
4,000
100,000
82,600





215,764
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