Option #1: The Bentley Huge Construction Company Case enter each line item in the chart of accounts as follows: 1st of month:...
jarko.Option #1: The Bentley Huge Construction Company Case
enter each line item in the chart of accounts as follows:
1st of month: Beginning cash is $200,000; beginning equity is $200,000.
9th of month: Accounts receivable increase $90,000; corresponding account construction income (Quick add: XYZ, customer).
11th of month: Construction in progress increase $100,000; corresponding accounts payable due in 10 days (Quick add: ABC Company, vendor).
12th of month: Furniture and equipment increase $50,000; corresponding account cash (ABC Company, vendor).
15th of month: Construction income increase $800,000; corresponding account accounts receivables (XYZ, customer).
20th of month: Loan from MNO Bank $60,000; corresponding cash account (Quick add: MNO Bank, other).
30th of month: Make individual cash entries (for each amount to corresponding expense items) for payroll expense $10,000; rent expense $1,000; telephone expense $300; and utilities expense $500 (Quick add and use for all: Misc., other).
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