Baldy's Barber Shop-General Ledger
		Cash In Bank
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/1/xxxx	Invested personal funds in business	GJ1	15,000.00		15,000.00
	12/1/xxxx	Bank Note to Friendly Bank	GJ2	10,000.00		25,000.00
	12/3/xxxx	Equipment Purchase from Barber Equipment	GJ3		2,600.00	22,400.00
	12/4/xxxx	Building Damage Deposit paid to Acme Buildings	GJ4		1,000.00	21,400.00
	12/4/xxxx	Barber State License paid to State	GJ5		200.00	21,200.00
	12/4/xxxx	City Business License	GJ6		500.00	20,700.00
	12/4/xxxx	December Building Rent Paid to Acme Buildings	GJ7		1,000.00	19,700.00
	12/5/xxxx	Grand Opening Catering from Susie's Catering	GJ8		525.00	19,175.00
	12/5/xxxx	Hired Betty's Cleaning Service to clean building for Grand Opening	GJ10		300.00	18,875.00
	12/6/xxxx	Paid Neighborhood News for 3 months advertising beginning Jan 1, xxxx	GJ11		1,500.00	17,375.00
	12/6/xxxx	Purchased monthly Wi-Fi Services from Better Communications	GJ12		37.00	17,338.00
	12/6/xxxx	Paid Dave Marshall Bean Counter for consulting	GJ13		200.00	17,138.00
	12/6/xxxx	Hired Roger's Interior Painting to paint building interior	GJ15		1,200.00	15,938.00
	12/7/xxxx	Purchased Big Screen TV from Discount TV's	GJ16		600.00	15,338.00
	12/7/xxxx	Subscribed to Friendly Newpaper on a weekly basis	GJ17		10.00	15,328.00
	12/8/xxxx	Purchased window sign from Super Signs	GJ18		250.00	15,078.00
	12/9/xxxx	Purchased computer from Discount Computer	GJ19		1,500.00	13,578.00
	12/9/xxxx	Business Lunch with Dave Marshall	GJ20		50.00	13,528.00
	12/9/xxxx	Purchased insurance for a year from Safeguard Insurance	GJ21		2,500.00	11,028.00
	12/10/xxxx	Paid December utility bill to Better Utilities	GJ22		200.00	10,828.00
	12/10/xxxx	Paid phone bill for December to Mobile Communications	GJ23		30.00	10,798.00
	12/11/xxxx	Bought stamps at post office	GJ24		50.00	10,748.00
	12/12/xxxx	Bought business cards from Business Card Specialty Company	GJ25		40.00	10,708.00
	12/12/xxxx	Bought office supplies from Ace Office Supply	GJ26		150.00	10,558.00
	12/14/xxxx	Bought towels, wash clothes, and bibs from Cheap Barber Supplies	GJ28		325.00	10,233.00
	12/14/xxxx	Set Up Petty Cash Fund	GJ29		100.00	10,133.00
	12/14/xxxx	Purchased weekly uniform service from Redi-Uniforms	GJ30		25.00	10,108.00
	12/15/xxxx	Recorded daily sales	GJ31	240.00		10,348.00
	12/15/xxxx	Daily Sales Cash Shortage	GJ32		5.00	10,343.00
	12/15/xxxx	Paid weekly newspaper subscription to Friendly Newspaper	GJ33		10.00	10,333.00
	12/16/xxxx	Record daily sales	GJ34	375.00		10,708.00
	12/17/xxxx	Record daily sales	GJ35	300.00		11,008.00
	12/18/xxxx	Record daily sales	GJ36	225.00		11,233.00
	12/18/xxxx	Cash overage	GJ37	5.00		11,238.00
	12/19/xxxx	Record daily sales	GJ38	150.00		11,388.00
	12/21/xxxx	Paid weekly subscription to Friendly News	GJ39		10.00	11,378.00
	12/22/xxxx	Paid weekly uniform rental to Redi-Uniforms	GJ40		25.00	11,353.00
	12/22/xxxx	Recorded daily sales	GJ41	300.00		11,653.00
	12/23/xxxx	Recorded daily sales	GJ42	105.00		11,758.00
	12/23/xxxx	Paid weekly cleaning service to Betsy's Cleaning Service	GJ43		100.00	11,658.00
	12/24/xxxx	Recorded daily sales	GJ44	600.00		12,258.00
	12/26/xxxx	Recorded daily sales	GJ45	300.00		12,558.00
	12/27/xxxx	Recorded daily sales	GJ46	150.00		12,708.00
	12/29/xxxx	Paid Neighborhood News for amount charged to our account	GJ47		200.00	12,508.00
	12/29/xxxx	Paid Barber Supply for invoice charged to our account	GJ48		1,000.00	11,508.00
	12/29/xxxx	Paid Dan's Washer/Dryer Outlet for washer and dryer charged	GJ49		700.00	10,808.00
	12/29/xxxx	Paid weekly uniform rental to Redi-Rental	GJ50		25.00	10,783.00
	12/29/xxxx	Paid weekly newspaper subscription	GJ51		10.00	10,773.00
	12/30/xxxx	Recorded daily sales	GJ52	60.00		10,833.00
	12/31/xxxx	Recorded daily sales	GJ53	300.00		11,133.00
	12/31/xxxx	Paid Betty's Cleaning Service for weekly cleaning	GJ54		100.00	11,033.00
	12/31/xxxx	Donated to Empty Stocking Fund	GJ55		100.00	10,933.00
	12/31/xxxx	Owner Draw	GJ56		1,000.00	9,933.00
		Cash Over/Short
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/15/xxxx	Daily Sales Cash Shortage	GJ32	5.00		5.00
	12/18/xxxx	Cash overage	GJ37		5.00
		Petty Cash
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/14/xxxx	Set Up Petty Cash Fund	GJ29	100.00		100.00
		Deposits
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/3/xxxx	Building Damage Deposit paid to Acme Buildings	GJ4	1,000.00		1,000.00
		Prepaid Advertising
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/6/xxxx	Paid Neighborhood News for 3 months advertising beginning Jan 1, xxxx	GJ11	1,500.00		1,500.00
		Prepaid Insurance
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/9/xxxx	Purchased insurance for a year from Safeguard Insurance	GJ21	2,500.00		2,500.00
	12/31/xxxx	Record Insurance Expense for December	AJE1		208.00	2,292.00
		Barber Equipment
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/3/xxxx	Equipment Purchase from Barber Equipment	GJ3	2,600.00		2,600.00
	12/14/xxxx	Purchased washer and dryer from Dan's Washer/Dryer Outlet on account	GJ27	700.00		3,300.00
		Furniture & Fixtures
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/6/xxxx	Purchased customer chairs from Barber Supply on Account	GJ14	1,000.00		1,000.00
	12/7/xxxx	Purchased Big Screen TV from Discount TV's	GJ16	600.00		1,600.00
		Office Equipment
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/9/xxxx	Purchased computer from Discount Computer	GJ19	1,500.00		1,500.00
		Accumulated Depreciation-Barber Equipment
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/31/xxxx	Depreciation for December	AJE4		39.00	39.00
		Accumulated Depreciation-Furniture & Fixtures
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/31/xxxx	Depreciation for December	AJE4		20.00	20.00
		Accumulated Depreciation-Office Equipment
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/31/xxxx	Depreciation for December	AJE4		25.00	25.00
		Accounts Payable
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/5/xxxx	Bought advertising from Neighborhood News for Grand Opening	GJ9		200.00	200.00
	12/6/xxxx	Purchased customer chairs from Barber Supply on Account	GJ14		1,000.00	1,200.00
	12/14/xxxx	Purchased washer and dryer from Dan's Washer/Dryer Outlet on account	GJ27		700.00	1,900.00
	12/29/xxxx	Paid Neighborhood News for amount charged to our account	GJ47	200.00		1,700.00
	12/29/xxxx	Paid Barber Supply for invoice charged to our account	GJ48	1,000.00		700.00
	12/29/xxxx	Paid Dan's Washer/Dryer Outlet for washer and dryer charged	GJ49	700.00
		Notes Payable-Long Term
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/1/xxxx	Bank Note to Friendly Bank	GJ2		10,000.00	10,000.00
	12/31/xxxx	Record Short Term Portion Of Bank Note	AJE3	2,000.00		8,000.00
		Owners Equity
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/1/xxxx	Invested personal funds in business	GJ1		15,000.00	15,000.00
		Sales
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/15/xxxx	Recorded daily sales	GJ31		240.00	240.00
	12/16/xxxx	Record daily sales	GJ34		375.00	615.00
	12/17/xxxx	Record daily sales	GJ35		300.00	915.00
	12/18/xxxx	Record daily sales	GJ36		225.00	1,140.00
	12/19/xxxx	Record daily sales	GJ38		150.00	1,290.00
	12/22/xxxx	Recorded daily sales	GJ41		300.00	1,590.00
	12/23/xxxx	Recorded daily sales	GJ42		105.00	1,695.00
	12/24/xxxx	Recorded daily sales	GJ44		600.00	2,295.00
	12/26/xxxx	Recorded daily sales	GJ45		300.00	2,595.00
	12/27/xxxx	Recorded daily sales	GJ46		150.00	2,745.00
	12/30/xxxx	Recorded daily sales	GJ52		60.00	2,805.00
	12/31/xxxx	Recorded daily sales	GJ53		300.00	3,105.00
		Barber Supplies
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/14/xxxx	Bought towels, wash clothes, and bibs from Cheap Barber Supplies	GJ28	325.00		325.00
		Janitorial & Cleaning Services
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/5/xxxx	Hired Betty's Cleaning Service to clean building for Grand Opening	GJ10	300.00		300.00
	12/23/xxxx	Paid weekly cleaning service to Betsy's Cleaning Service	GJ43	100.00		400.00
	12/31/xxxx	Paid Betty's Cleaning Service for weekly cleaning	GJ54	100.00		500.00
		Towel & Linen Cleaning
	Date	Description	Post. Ref.	Debit	Credit	Balance
		Uniform Rental
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/14/xxxx	Purchased weekly uniform service from Redi-Uniforms	GJ30	25.00		25.00
	12/22/xxxx	Paid weekly uniform rental to Redi-Uniforms	GJ40	25.00		50.00
	12/29/xxxx	Paid weekly uniform rental to Redi-Rental	GJ50	25.00		75.00
		Building Rent
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/4/xxxx	December Building Rent Paid to Acme Buildings	GJ7	1,000.00		1,000.00
		Building Maintenance
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/6/xxxx	Hired Roger's Interior Painting to paint building interior	GJ15	1,200.00		1,200.00
	12/8/xxxx	Purchased window sign from Super Signs	GJ18	250.00		1,450.00
		Utilities
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/10/xxxx	Paid December utility bill to Better Utilities	GJ22	200.00		200.00
		Advertising
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/5/xxxx	Bought advertising from Neighborhood News for Grand Opening	GJ9	200.00		200.00
		Promotions & Special Events
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/5/xxxx	Grand Opening Catering from Susie's Catering	GJ8	525.00		525.00
		Magazines & Newspapers
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/7/xxxx	Subscribed to Friendly Newpaper on a weekly basis	GJ17	10.00		10.00
	12/15/xxxx	Paid weekly newspaper subscription to Friendly Newspaper	GJ33	10.00		20.00
	12/21/xxxx	Paid weekly subscription to Friendly News	GJ39	10.00		30.00
	12/29/xxxx	Paid weekly newspaper subscription	GJ51	10.00		40.00
		Coffee Supplies
	Date	Description	Post. Ref.	Debit	Credit	Balance
		Office Supplies
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/12/xxxx	Bought business cards from Business Card Specialty Company	GJ25	40.00		40.00
	12/12/xxxx	Bought office supplies from Ace Office Supply	GJ26	150.00		190.00
		Postage
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/11/xxxx	Bought stamps at post office	GJ24	50.00		50.00
		Telephone
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/10/xxxx	Paid phone bill for December to Mobile Communications	GJ23	30.00		30.00
		Insurance
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/31/xxxx	Recorded December Insurance	AJE1	208.00		208.00
		Entertainment
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/9/xxxx	Business Lunch with Dave Marshall	GJ20	50.00		50.00
		Professional Fees
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/6/xxxx	Paid Dave Marshall Bean Counter for consulting	GJ13	200.00		200.00
		Fees,Licenses,Permits
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/4/xxxx	Barber State License paid to State	GJ5	200.00		200.00
	12/4/xxxx	City Business License	GJ6	500.00		700.00
		Wi-Fi Internet
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/6/xxxx	Purchased monthly Wi-Fi Services from Better Communications	GJ12	37.00		37.00
		Donations
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/31/xxxx	Donated to Empty Stocking Fund	GJ55	100.00		100.00
		Depreciation
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/31/xxxx	Record Depreciation for December	AJE4	84.00		84.00
		Owners Draws
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/31/xxxx	Owner Draw	GJ56	1,000.00		1,000.00
		Notes Payable-Short Term
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/31/xxxx	Record Inrerest On Bank Note	AJE2		83.00	83.00
	12/31/xxxx	Record Short Term Portion Of Bank Note	AJE3		2,000.00	2,083.00
		Interest
	Date	Description	Post. Ref.	Debit	Credit	Balance
	12/31/xxxx	Record Interest on Bank Note For December	AJE2	83.00		83.00