Entry 1: Sense of Place Your first entry will provide you with an opportunity to share your about your location. Using the tools provided, you will create a marker and place it on an interactive online map, and use your posting to describe some features and elements of your community. As each student completes this part of the assignment, more markers will appear on the map. Take time to view other markers and learn something about different communities! You will also enter the information into your journal. The information required for Entry 1 is: 1. House Photo . The average house price in Canada as of January 2019 was $472,000. What can you buy for that price in your community? . Go to the website of a real estate agent who works in the community you are going to share about, and find a house or property listed as close to $472,000 as possible. . Right click the photo and save a copy to your computer. Insert the picture into your response. . Write down the house/property address since you’ll be asked for that information when you enter data into a form. . Write down copyright information (source website URL). · Typical Geography Photo . Use your own camera to take a picture of the geography that you want to share with others. If you can’t take your own photo, search the internet for a picture that shows the typical geography and also note the source URL to provide the appropriate copyright details. . Download the photo onto your computer. Insert the picture into your response. · Write Three things you like about your community (three short sentences). · Write One thing you would like to change about your community and why (one short sentence).Entry 2: Region and Faultlines This entry asks you to identify the region you live in and to think about what Robert Bone means when he discusses “faultlines.” Start a new entry in your Final Project journal and title it: “Region and Faultlines.” Answer the following questions: 1. Which of Bone’s regions does your location fall into? 2. Please insert one photo or link to a video illustrating your answers to the question below. (For this and future entries, remember to add the copyright information to the bottom of your image if you have not taken the photo or video yourself). 3. Consider Bone’s discussion of faultlines as sources of tension in our Canadian fabric. What evidence do you see of one or more faultlines in your location? Describe briefly (approx. 100 words) why you think one or more faultline is evident in your region. Entry 3: Historical Roots Title an entry in your Final Project journal “Historical Roots” and: 1. Describe an element of the landscape that illustrates the historical geography of your region (~100 words). 2. Insert a photo showing evidence of the history described above. The photo should be a contemporary one that captures evidence of your region’s historical past.Entry 4: Art and/or Literature Title an entry in your journal “Art and/or Literature,” and share analysis about ...

1. Entry 1: Sense of Place
Your first entry will provide you with an opportunity to share
your about your location. Using the tools provided, you will
create a marker and place it on an interactive online map, and
use your posting to describe some features and elements of your
community. As each student completes this part of the
assignment, more markers will appear on the map. Take time to
view other markers and learn something about different
communities! You will also enter the information into your
journal.
The information required for Entry 1 is:
1. House Photo
. The average house price in Canada as of January 2019 was
$472,000. What can you buy for that price in your community?
. Go to the website of a real estate agent who works in the
community you are going to share about, and find a house or
property listed as close to $472,000 as possible.
. Right click the photo and save a copy to your computer. Insert
the picture into your response.
. Write down the house/property address since you’ll be asked
for that information when you enter data into a form.
. Write down copyright information (source website URL).
· Typical Geography Photo
. Use your own camera to take a picture of the geography that
you want to share with others. If you can’t take your own photo,
search the internet for a picture that shows the typical
geography and also note the source URL to provide the
appropriate copyright details.
. Download the photo onto your computer. Insert the picture
into your response.
· Write Three things you like about your community (three short
sentences).
· Write One thing you would like to change about your
community and why (one short sentence).Entry 2: Region and
Faultlines

2. This entry asks you to identify the region you live in and to
think about what Robert Bone means when he discusses
“faultlines.”
Start a new entry in your Final Project journal and title it:
“Region and Faultlines.” Answer the following questions:
1. Which of Bone’s regions does your location fall into?
2. Please insert one photo or link to a video illustrating your
answers to the question below.
(For this and future entries, remember to add the copyright
information to the bottom of your image if you have not taken
the photo or video yourself).
3. Consider Bone’s discussion of faultlines as sources of tension
in our Canadian fabric. What evidence do you see of one or
more faultlines in your location? Describe briefly (approx. 100
words) why you think one or more faultline is evident in your
region.
Entry 3: Historical Roots
Title an entry in your Final Project journal “Historical Roots”
and:
1. Describe an element of the landscape that illustrates the
historical geography of your region (~100 words).
2. Insert a photo showing evidence of the history described
above. The photo should be a contemporary one that captures
evidence of your region’s historical past.Entry 4: Art and/or
Literature
Title an entry in your journal “Art and/or Literature,” and share
analysis about your location in terms of how it is represented in
an artistic painting, literary work, or film. Identify an artistic
piece, and then answer the questions below to analyze it for its
representation of regional characteristics.
For your entry, please provide the following:
1. An image of the piece that you are analyzing (for a film or
video, a screen capture of a shot is sufficient)
2. A title and artist name to identify the piece
3. In approximately 100 words, elaborate on how this artistic
piece uses characteristics of your region.Entry 5: The Future

3. In your Final Project document, create an entrytitled “The
Future,” and answer the following question:
1. What do you think the “human face” of your region will look
like in 25 years? Why? (~100 words). When selecting an image
to illustrate your answer, we realize that you won’t be able to
take a picture of something that doesn’t exist yet! So feel free
to exercise your drawing talents, or for those of you panicking
at the thought of drawing (myself included!), you can be
creative when selecting an image. For example, if I was going
to identify the continued demographic expansion of Vancouver
by immigrants from Asia as a possible future development, I
might choose to show: i) a picture of a map with those countries
of origin, or perhaps ii) a picture of Chinatown, or perhaps iii) a
figure showing how immigration has increased in the last 20
years or so, a trend that could be projected into the future.
Regional Report (30% Part II of the Final Project)
In this part of the Final Project, you will analyze one region of
Canada. Select a region to write about that is not the region that
you are using for the mapping exercise (e.g., not the region you
are living in (perhaps for school), or not your “home” region).
Choose one of the six regions of Canada and write a 1500 word
report (approximately 6 written pages, double-spaced),
supported by figures, tables, and maps. Make full use of the
material in your textbook, but also use the Statistics
Canada website or publications available at your local library,
newspapers, magazines, books, the internet, the TRU student
library service, and other sources to find up‐to‐date
information. Please use a minimum of six external resources,
including peer-reviewed journals.
You are encouraged to use sub-headings to separate sections of
your report, although you are free to organize your report in any
way you wish. Frame your report with an introduction and
conclusion, and include a title page. Similar to the written
assignments, you will use APA citation format. Be sure to look
at the grading rubric as a guide for how marks are awarded!
Include information of the following:

4. · Describe the dominant (or top one, two, or three) economic
activities in the region.
· Provide a brief overview of the natural resources that can be
found in your region, along with an assessment of how much
they contribute to the region’s economy.
· Identify the population density, and describe how the
population is concentrated or dispersed. Is there evidence that
your region is seeing an increase or decrease of people since
2001? Where (in what geographic area) is growth occurring (if
it is occurring)? If it is not occurring, where (what geographic
area or place) in the region are people leaving? Describe one or
two reasons (with references) for this pattern.
· From the above, identify where you think the core areas are
and where you think the periphery areas are. Do you think the
region is rapidly growing, slow growing, or diminishing in
terms of its economy (as per Friedman’s core/periphery model
outlined in Chapter 1)?
· What evidence is there for your conclusion?
· Identify and describe one of Bone’s faultlines that is evident
in the region. Is the faultline currently dormant, or is it active
(see page 10 of your textbook)? Elaborate on what you think
this faultline will look like in 10 years—will it exist? Will it be
active and prominent? Why or why not? You are encouraged to
include other thoughts.
· Conclude your report by identifying what you think is the
greatest challenge facing people of the region in the next 10
years. This challenge may be economic, social, demographic, or
be rooted in natural resource use. Explain why you think this
challenge is paramount to the people of the region. Identify two
ways that this challenge could be overcome.
IntroductionBuilding Blocks of Accounting .. A Financial
PerspectiveYun, when you are ready to have your work graded

5. you will upload this fileYM8096.xls or
YM8096.xlsx,F911180809
to the same screen that the project was downloaded from:
www.cybertext.com, The Book List, Building Blocks of
Accounting .. A Financial Perspective, Enter password, Upload
Your Excel File.
Keep two copies of your spreadsheet in two separate places in
case one does not work.
You may find it easier to work on this project if you print a
hard copy of all the pages.
NOTE:
If there are any questions about the project e-mail
[email protected] or call 305.284.6296.
Grade will be based upon answers entered into the shaded
boxes.
FAQElf Village Productions50 Sheet Legal PadBuilding
Blocks of Accounting .. A Financial PerspectiveFAQPage 1FAQ
01My file used to upload, why is it not
uploading?Answer:Sometimes we unknowingly add items to a
workbook that inhibits the upload process. The conversion to a
Excel BinaryWorkbook (*.xlsb) version generally fixes the
problem. If the problem continues simple send your BINARY
fileas an attachment with your username and
password…[email protected]Windows Operating
SystemSelectFileSelectSave AsSelectSave As Type:SelectExcel
Binary Workbook (*.xlsb)SelectSaveSelectContinue or Yes if
prompted or if it indicates that there is limited memory.Upload
the binary file at cybertext.comApple Operating
SystemSelectFileSelectSave AsSelectFormat:SelectExcel Binary
Workbook (*.xlsb)SelectSaveUpload the binary file at
cybertext.comElf Village Productions50 Sheet Legal

6. PadBuilding Blocks of Accounting .. A Financial
PerspectiveFAQPage 2FAQ 02When I try to enter information
in the General Journal why does an error appears indicating that
the cell protected?Answer:The computer program is designed to
save you time. Instead of requiring you to enter the description
fourtimes the program automatically copies the description
when you enter a new account number. This processrequires
that the data entry is limited to those cells which contain unique
information. The cells that you canenter data into are the
yellow filled cells.FAQ 03In the feedback section, what does it
mean when I have points under reverse?Answer:If you pay a
telephone expense of $100.00Telephone
Expense 100Cash 100If you
debit cash and credit telephone expense you have reversed the
whole
entry.Cash 100Telephone
Expense 100If you debit cash and credit anything else you have
reversed part of the
entry.Cash 100Rent
Expense100Elf Village Productions50 Sheet Legal
PadBuilding Blocks of Accounting .. A Financial
PerspectiveFAQPage 3FAQ 04How does my instructor get my
grade?Answer:Every time you upload your grade is recorded in
a table. Your instructor can look at the table whenever
theywant to, although only the last grade counts. Keep a hard
copy of your last upload for documentation.FAQ 05I have
entered all the transactions and have completed the worksheet
however I get followingmessage on the financial statements:
"You must finish the worksheet before you can complete the
...."Answer:The worksheet demonstrates that the accounting
system is working. If all of your journal entries arein balance
then the Unadjusted Trial Balance and the Adjusting Entry
columns will balance. TheAdjusted Trial Balance columns net
the Unadjusted Trial Balance and the Adjusting Entry
columns.There are four steps to completing the worksheet:1.
Copy the account balances from the Adjusted Trial Balance into

7. the either the Income Statement or theBalance Sheet columns,
(debits remain debits and credits remain credits).2. Calculate
the Net Income or Net Loss by finding the difference between
the revenues and expenses.3. Calculate the Net Income or Net
Loss by finding the difference between the total of the debit
balances andthe total of the credit balances of the accounts in
the Balance Sheet columns of the worksheet.4. Compare the
two Net Incomes. If they are the same the financial statements
will be displayed, otherwisethere is an error in the completion
of the worksheet.
MF1234.xlsx
Excel Binary Workbook (.xlsb)
WelcomeBuilding Blocks of Accounting -- A Financial
PerspectiveThe instructions start on row 22 of this
page.FIRSTLASTSSFileYunMa8096YM8096For example,01In
the date field enter the date of the transaction. If you do not
enter a date value an error message will
appear.TransactionDateAccountNameDescriptionDebitCredit001
Jun 01000Dec 310000Dec 310000Dec 3100In the account field
enter the account number that corresponds to the account in the
chart of accounts.You can also use the pull down list to find the
appropriate account number. If you use a number thatis not on
the chart of accounts an error message will
appear.TransactionDateAccountNameDescriptionDebitCredit001
Jun 011110Cash00Dec 310000Dec 310000Dec 310The name of
the account will automatically appear in the name column. If it
is the wrongaccount renter the correct account number.Enter the
description in the description
field.TransactionDateAccountNameDescriptionDebitCredit001J
un 011110CashHudson's investment00Dec 3100Enter the
amount in the debit
field.TransactionDateAccountNameDescriptionDebitCreditTrans
action # 1 Not in Balance by $40,000.01Jun
011110CashHudson's investment40,000.0000Dec 310000Dec
3100Enter the second account
number.TransactionDateAccountNameDescriptionDebitCreditTr

8. ansaction # 1 Not in Balance by $40,000.01Jun
011110CashHudson's investment40,000.0000Dec 313100Capital
StockHudson's investment00Dec 3100Enter the amount in the
credit
field.TransactionDateAccountNameDescriptionDebitCredit001J
un 011110CashHudson's investment40,000.0000Dec
313100Capital StockHudson's investment40,000.0000Dec
3100Dec 311. Copy the account balances from the Adjusted
Trial Balance into the either the Income Statement or
theBalance Sheet columns, (debits remain debits and credits
remain credits).2. Calculate the Net Income or Net Loss by
finding the difference between the revenues and expenses.3.
Calculate the Net Income or Net Loss by finding the difference
between the total of the debit balances andthe total of the credit
balances of the accounts in the Balance Sheet columns of the
worksheet.4. Compare the two Net Incomes. If they are the
same the financial statements will be displayed, otherwisethere
is an error in the completion of the worksheet.Note:Save and
make backup copies regularly.
Welcome to the world's first ePractice case, an individualized,
internet generated and graded case study that focuses on the
analytically portion of the accounting cycle while automating
the repetitive posting cycle.
NOTE: If the program is not working e-mail [email protected],
305.284.6296.
Step I - The Chart of Accounts
The chart of accounts includes all of the accounts that you can
use to solve your case. You may want to print the chart of
accounts and use it as an easy reference guide.
Step II – Journalizing the Transactions.
Using your unique transactions record the corresponding
general journal entry, rounding to two decimal places.
June 1: Hudson Bloom made a $40,000 cash investment in his
business, Byte of Accounting.
Press Here To Create The General Ledger
Step III – Worksheet

9. Although not graded, you need to complete the Worksheet. If
each of your journal entries are in balance then your Unadjusted
Trial Balance, the Adjusting Entry and Adjusted Trial Balance
columns will be in balance.
Step IV – Prepare the Financial Statements.
After you have entered all of the transactions and prepared the
Worksheet, you are to prepare the Income Statement,
Shareholder's Equity Statement and Balance Sheet using the
forms provided.
Step VI – Upload the File.
Whenever you want to have cybertext.com grade your work
submit it to them on the bottom of the screen that you
downloaded the file.
Grading:
You will be graded on the Journal Entries and the three
financial statement. The case will be computer graded,
therefore make sure all numbers are in the appropriate cells.
The computer will evaluate your transactions when grading your
financial statements.
Step V – Prepare the Closing Entries.
Based upon the information from your Worksheet or from your
Financial Statements, prepare the closing entries.
Chart of AccountsNumberNameNormal BalanceError
#Message1110CashDebit1Debit And Credit On Same
Line1120Accounts ReceivableDebit2Debit Before
Credit1121Allowance for Doubtful AccountsCredit4Need An
Account Number1130Prepaid InsuranceDebit8Round To Two
Decimal Places1140Prepaid RentDebit16Need a
Description1150Office SuppliesDebit32Need a Date1211Office
Equip.Debit641212Accum. Depr.-Office
Equip.Credit1281311Computer Equip.Debit2561312Accum.
Depr.-Computer
Equip.Credit5121411BuildingDebit10241412Accum. Depr.-
BuildingCredit1510LandDebit2101Accounts
PayableCredit2102Advanced PaymentsCredit2103Interest
PayableCredit2105Salaries PayableCredit2106Income Taxes

10. PayableCredit2201Mortgage PayableCredit2202Notes
PayableCredit3100Capital StockCredit3110Paid-in Capital in
Excess of Par ValueCredit3200Retained
EarningsCredit3300DividendsDebit3400Income
SummaryCredit4100Computer & Consulting
RevenueCredit5010Rent ExpenseDebit5020Salary
ExpenseDebit5030Advertising ExpenseDebit5040Repairs &
Maint. ExpenseDebit5050Oil & Gas ExpenseDebit5080Supplies
ExpenseDebit5090Interest ExpenseDebit5100Insurance
ExpenseDebit5110Depreciation ExpenseDebit5120Bad Debt
ExpenseDebit5130Bank ExpenseDebit5140Telephone
ExpenseDebit5150Income Tax ExpenseDebit
TransactionsByte of AccountingYun Ma 8262Description of
transaction01.June 1: Lauryn made an investment in Byte of
Accounting, Inc. by purchasing 5,550 shares of its common
stock for $166,500 cash. The par value of the common stock
was $28 per share.02.June 1: Yun Ma made an investment in
Byte of Accounting, Inc., by purchasing 2,560 shares of its
common stock paying $32,400 in cash and by contributing
computer equipment with a fair market value of $44,400. The
par value of the common stock was $28 per share.03.June 1:
Courtney made an investment in Byte of Accounting, Inc., by
purchasing 466 shares of its common stock by contributing
computer equipment with a fair market value of $13,200 and
office equipment with a fair value of $780. The par value of
the common stock was $28 per share.04.June 2: Check # 5002
was used to make a down payment of $30,000.00 on additional
computer equipment that was purchased from Royce Computers,
invoice number 76542. The full price of the computer was
$150,000.00. A five-year note was executed by Byte for the
balance.05.June 4: Additional office equipment costing $700.00
was purchased on credit from Discount Computer Corporation.
The invoice number was 98432.06.June 8: Unsatisfactory office
equipment costing $140.00 from invoice number 98432 was
returned to Discount Computer for credit to be applied against
the outstanding balance owed by Byte.07.June 8: Purchased

11. office supplies for $1,600.00 from Staples on account. The
invoice number was 61298. Included in the purchase was 10
units of Super RoutePro at a cost of $15.00 each.08.June 10:
Check # 5003 was used to make a $23,000.00 payment reducing
the principal owed on the June 2 purchase of computer
equipment from Royce Computers.09.June 14: Check # 5004
was used to purchase a one-year insurance policy covering its
computer equipment for $5,304.00 from Seth's Insurance. The
effective date of the policy was June 16 and the invoice number
was 2387.10.June 16: Checks in the amount of $8,510.00 were
received for services performed for cash customers.11.June 16:
Byte purchased a building and the land it is on for $107,000.00
to house its repair facilities and to store computer equipment.
The lot on which the building is located is valued at $17,000.00.
The balance of the cost is to be allocated to the building. Check
# 5005 was used to make the down payment of $10,700.00. A
thirty year mortgage with an inital payement due on August 1st,
was established for the balance.12.June 17: Check # 5006
for$9,600.00 was paid for rent of the office space for June, July,
August and September.13.June 17: Received invoice number
26354 in the amount of $300.00 from the local newspaper for
advertising.14.June 21: Accounts payable in the amount of
$560.00 were paid with Check # 5007.15.June 21: Check #
5008 was used to purchase a fax machine for the office from
Office Machines Express for $800.00. The invoice number was
975-328.16.June 21: Billed various miscellaneous local
customers $4,400.00 for consulting services performed.17.June
22: Check # 5009 was used to pay salaries of $960.00 to
equipment operators for the week ending June 18. Ignore
payroll taxes.18.June 22: Received a bill for $1,140.00 from
Computer Parts and Repair Co. for repairs to the computer
equipment. The invoice number was 43254.19.June 22: Check
# 5010 was used to pay the advertising bill that was received on
June 17.20.June 23: Purchased office supplies for $800.00 from
Staples on account. The invoice number was 65498. Included in
the purchase was 10 units of Super RoutePro at a cost of $18.00

12. each.21.June 23: Cash in the amount of $3,525.00 was received
on billings.22.June 28: Billed $5,910.00 to miscellaneous
customers for services performed to June 25.23.June 29: Paid
the bill received on June 22, from Computer Parts and Repairs
Co with Check # 5011.24.June 29: Cash in the amount of
$5,600.00 was received for billings.25.June 29: Check # 5012
was used to pay salaries of $960.00 to equipment operators for
the week ending June 25. Ignore payroll taxes.26.June 30:
Received a bill for the amount of $990.00 from O & G Oil and
Gas Co. The invoice number was 784537.27.June 30: Check #
5013 was used to pay for a cash dividend of $0.21 per share to
Lauryn, a shareholder of Byte.28.June 30: Check # 5014 was
used to pay for a cash dividend of $0.21 per share to Yun Ma a
shareholder of Byte.29.June 30: Check # 5015 was used to pay
for a cash dividend of $0.21 per share to Courtney, a
shareholder of Byte.Adjusting Entries - Round to two decimal
places.30.The rent payment made on June 17 was for June, July,
August and September. Expense the amount associated with
one month's rent.31.A physical inventory showed that only
$335.00 worth of general office supplies remained on hand as of
June 30. This did not include any of the Super RoutePro. There
were 5 units of Super RoutePro on hand. We use FIFO to
determine the valuation of the supplies.32.The annual interest
rate on the mortgage payable was 9.00 percent. Interest
expense for one-half month should be computed because the
building and land were purchased and the liability incurred on
June 16.33.Record a journal entry to reflect that one half
month's insurance has expired.34.A review of Byte’s job
worksheets show that there are unbilled revenues in the amount
of $19,000.00 for the period of June 28-30.The Building and the
Office Equipment have the following estimated useful
lives:Building - 31.5 years35.Office Equipment - 7.0
yearsManagement has decided that assets purchased during a
month are treated as if purchased on the first day of the month.
The building’s salvage value is $7,000.00. The office equipment
has a salvage value of $400.00. Calculate the depreciation for

13. one month using the straight-line method of depreciation.The
Computer Equipment has an estimated useful life of 5.00
years.36.Management has decided that assets purchased during
a month are treated as if purchased on the first day of the
month. The computer equipment's scrap value is $20,000.00.
Calculate the depreciation for one month using the double
declining method of depreciation.37.A review of the payroll
records show that unpaid salaries in the amount of $576.00 are
owed by Byte for three days, June 28 - 30. Ignore payroll
taxes.The note payable to Royce Computers (transactions 04
and 08) is a five-year note, with interest at the rate of 12
percent annually. Interest expense should be computed based
on a 360 day year.38.[IMPORTANT NOTE: The original note
on the computer equipment purchased on June 2 was
$120,000.00. On June 10, eight days later, $23,000.00 was
repaid. Interest expense must becalculated on the $120,000.00
for eight days. In addition, interest expense on the $97,000.00
balance of the loan ($120,000.00 less $23,000.00 = $97,000.00)
must be calculated for the 20 days remaining in the month of
June.]39.Our CPA has informed us to estimate that 3.00% of
Computer & Consulting Revenue will be uncollectable.40.Based
on the information on the "Bank Reconciliation" sheet prepare
the journal entry required to increases cash.41.Based on the
information on the "Bank Reconciliation" sheet prepare the
journal entry required to decreases cash.42.Income taxes are to
be computed at the rate of 25 percent of net income before
taxes.[IMPORTANT NOTE: Since the income taxes are a
percent of the net income you will want to prepare the Income
Statements through the Net Income Before Tax line. The
worksheet contains all of the accounts and their balances which
you can then transfer to the appropriate financial
statement.]Closing Entries43.Close the revenue
accounts.44.Close the expense accounts.45.Close the income
summary account.46.Close the dividends account.
Transaction
General JournalA Byte of AccountingGeneral JournalNot in

14. Balance by -
$12,000.00TransactionDateAccountNameDescriptionDebitCredi
tTotal Balance0001Jun 011110Cashinvestment by
Lauryn166,500.00166500000001Jun 013100Capital
Stockinvestment by Lauryn155,400.00(155400)000000001Jun
013110Paid-in Capital in Excess of Par Valueinvestment by
Lauryn11,100.00(11100)000000000Dec 3100000000000# 2 Not
in Balance by -$12,000.0002Jun 011110Cashinvestment by Yun
Ma32,400.0032400000002Jun 011311Computer
Equip.investment by Yun Ma44,400.00(44400)000000002Jun
013100Capital Stockinvestment by Yun Ma0000000000Dec
3100000000000003Jun 011311Computer
Equip.Courtney0000003Jun 011211Office
Equip.Courtney0000000003Jun 013100Capital
StockCourtney0000000003Jun 013110Paid-in Capital in Excess
of Par ValueCourtney00000000000400000000Dec
31000000000000Dec 31000000000000Dec
310000000000000500000000Dec 31000000000000Dec
31000000000000Dec 310000000000000600000000Dec
31000000000000Dec 31000000000000Dec
310000000000000700000000Dec 31000000000000Dec
31000000000000Dec 310000000000000800000000Dec
31000000000000Dec 31000000000000Dec
310000000000000900000000Dec 31000000000000Dec
31000000000000Dec 310000000000001000000000Dec
31000000000000Dec 31000000000000Dec
310000000000001100000000Dec 31000000000000Dec
31000000000000Dec 310000000000001200000000Dec
31000000000000Dec 31000000000000Dec
310000000000001300000000Dec 31000000000000Dec
31000000000000Dec 310000000000001400000000Dec
31000000000000Dec 31000000000000Dec
310000000000001500000000Dec 31000000000000Dec
31000000000000Dec 310000000000001600000000Dec
31000000000000Dec 31000000000000Dec
310000000000001700000000Dec 31000000000000Dec

15. 31000000000000Dec 310000000000001800000000Dec
31000000000000Dec 31000000000000Dec
310000000000001900000000Dec 31000000000000Dec
31000000000000Dec 310000000000002000000000Dec
31000000000000Dec 31000000000000Dec
310000000000002100000000Dec 31000000000000Dec
31000000000000Dec 310000000000002200000000Dec
31000000000000Dec 31000000000000Dec
310000000000002300000000Dec 31000000000000Dec
31000000000000Dec 310000000000002400000000Dec
31000000000000Dec 31000000000000Dec
310000000000002500000000Dec 31000000000000Dec
31000000000000Dec 310000000000002600000000Dec
31000000000000Dec 31000000000000Dec
310000000000002700000000Dec 31000000000000Dec
31000000000000Dec 310000000000002800000000Dec
31000000000000Dec 31000000000000Dec
310000000000002900000000Dec 31000000000000Dec
31000000000000Dec 310000000000003000000000Dec
31000000000000Dec 31000000000000Dec
310000000000003100000000Dec 31000000000000Dec
31000000000000Dec 310000000000003200000000Dec
31000000000000Dec 31000000000000Dec
310000000000003300000000Dec 31000000000000Dec
31000000000000Dec 310000000000003400000000Dec
31000000000000Dec 31000000000000Dec
310000000000003500000000Dec 31000000000000Dec
31000000000000Dec 310000000000003600000000Dec
31000000000000Dec 31000000000000Dec
310000000000003700000000Dec 31000000000000Dec
31000000000000Dec 310000000000003800000000Dec
31000000000000Dec 31000000000000Dec
310000000000003900000000Dec 31000000000000Dec
31000000000000Dec 310000000000004000000000Dec
31000000000000Dec 31000000000000Dec
310000000000004100000000Dec 31000000000000Dec

16. 31000000000000Dec 310000000000004200000000Dec
31000000000000Dec 31000000000000Dec
310000000000004300000000Dec 31000000000000Dec
31000000000000Dec 310000000000004400000000Dec
31000000000000Dec 31000000000000Dec 31000000000000Dec
31000000000000Dec 31000000000000Dec 31000000000000Dec
31000000000000Dec 31000000000000Dec 31000000000000Dec
31000000000000Dec 31000000000000Dec 31000000000000Dec
310000000000004500000000Dec 31000000000000Dec
31000000000000Dec 310000000000004600000000Dec
31000000000000Dec 31000000000000Dec
310000000000(12000)
Note: You can only enter data into the yellow filled cells.
Bank ReconcilationPublicBankByte of AccountingP.O. Box
5551212, Miami, Florida 33999123 Speed LanePh # (305) 555-
1212Miami, Florida 33999Previous Balance- 0Account
Number33999999Deposits/Credits198,900.00Statement
Date6/30/200xChecks/Debits4,120.00Ending
Balance194,780.00194,780.00Activity in date
orderDateDescriptionAmountBalanceJun
011Deposit198,900.00198,900.00Jun 074Paid check #
5002Complete JE 4198,900.0010Jun 158Paid check #
5003Complete JE 8198,900.0010Jun
1610Deposit0.00198,900.000Jun 2111Paid check #
5005Complete JE 11198,900.0010Jun 22NSF-
2,850.00196,050.000Jun 22NSF service charge-
25.00196,025.000Jun 2212Paid check # 5006Complete JE
12196,025.001-2850Jun 2321DepositComplete JE
21196,025.001-25Jun 24Paid check # 306-
1,000.00195,025.000Jun 2614Paid check # 5007Complete JE
14195,025.001250Jun 2615Paid check # 5008Complete JE
15195,025.001-1000Jun 2717Paid check # 5009Complete JE
17195,025.0010Jun 27Elec Remit AT&T Telephone-
180.00194,845.000Jun 2719Paid check # 5010Complete JE
19194,845.0010Jun 29Service Charge- Checks-
65.00194,780.00180Ending Balance194,780.000659Check # 306

17. is not our checkOur policy is to charge the customer for any
charges related to NSF checksThe Deposit on Jun 16 was
incorrectly recorded by the bank.The Deposit on Jun 23 was
correctly recorded by the bank. We do not modify the original
journal entry.Company's BooksBank StatementEnding Balance
per books198,900.00Ending balance per
bank194,780.00AdditionsAdditions1. Add to BooksTotal2. Add
to BankTotalDeductionsDeductions0- 03. Deduct from Books4.
Deduct from bankEnding Correct cash balanceEnding Correct
cash balance
WorksheetA Byte of Accounting, Inc.WorksheetFor Period
Ending June 1, 2020AccountUnadjusted Trial BalanceAdjusting
EntriesAdjusted Trial BalanceIncome StatementBalance
SheetNumberNameDebitCreditDebitCreditDebitCreditDebitCred
itDebitCredit1110Cash198,900.000.000.000.00198,900.000.001
120Accounts
Receivable0.000.000.000.000.000.001121Allowance for
Doubtful Accounts0.000.000.000.000.000.001130Prepaid
Insurance0.000.000.000.000.000.001140Prepaid
Rent0.000.000.000.000.000.001150Office
Supplies0.000.000.000.000.000.001211Office
Equip.0.000.000.000.000.000.001212Accum. Depr.-Office
Equip.0.000.000.000.000.000.001311Computer
Equip.0.0044,400.000.000.000.0044,400.001312Accum. Depr.-
Computer Equip.0.000.000.000.000.000.001411Building
Cost0.000.000.000.000.000.001412Accum. Depr.-
Building0.000.000.000.000.000.001510Land0.000.000.000.000.
000.002101Accounts
Payable0.000.000.000.000.000.002102Advanced
Payments0.000.000.000.000.000.002103Interest
Payable0.000.000.000.000.000.002105Salaries
Payable0.000.000.000.000.000.002106Income Taxes
Payable0.000.000.000.000.000.002201Mortgage
Payable0.000.000.000.000.000.002202Notes
Payable0.000.000.000.000.000.003100Capital
Stock0.00155,400.000.000.000.00155,400.003110Paid-in

18. Capital in Excess of Par
Value0.0011,100.000.000.000.0011,100.003200Retained
Earnings0.000.000.000.000.000.003300Dividends0.000.000.000
.000.000.000.000.000.000.000.000.004100Computer &
Consulting Revenue0.000.000.000.000.000.005010Rent
Expense0.000.000.000.000.000.005020Salary
Expense0.000.000.000.000.000.005030Advertising
Expense0.000.000.000.000.000.005040Repairs & Maint.
Expense0.000.000.000.000.000.005050Oil & Gas
Expense0.000.000.000.000.000.005080Supplies
Expense0.000.000.000.000.000.005090Interest
Expense0.000.000.000.000.000.005100Insurance
Expense0.000.000.000.000.000.005110Depreciation
Expense0.000.000.000.000.000.005120Bad Debt
Expense0.000.000.000.000.000.005130Bank
Expense0.000.000.000.000.000.005140Telephone
Expense0.000.000.000.000.000.005150Income Taxes
Expense0.000.000.000.000.000.00Total198,900.00210,900.000.
000.00198,900.00210,900.00NET INCOMEBalance`
Income Statement0A Byte of Accounting0Income
StatementWorksheet!I49Worksheet!L49Worksheet!G500For
Month Ending June 1, 2020You must finish the worksheet
before you can complete the Income Statement, see FAQ
05.Revenues4100Computer Revenue0Expenses5010Rent
Expense05020Salary Expense05030Advertising
Expense05040Repairs & Maint. Expense05050Oil & Gas
Expense05080Supplies Expense05090Interest
Expense05100Insurance Expense05110Depreciation
Expense05120Bad Debt Expense0Bank Expense5110Telephone
Expense0Total0Net Income Before Tax0Income Tax Expense
(Round to two decimal places)Round to two placesNet Income
After Tax
Changes in Owner's Equity0A Byte of Accounting,
Inc.0Statement of Changes in Retained Earnings0For Month
Ending June 1, 2020You must finish the worksheet before you
can complete the Changes in Retained Earnings,see FAQ

19. 05.TotalBalance, Beginning of PeriodNet
IncomeDividendsBalance, End of Period
Balance Sheet0A Byte of AccountingdBalance SheetAs of June
1, 2020- 0You must finish the worksheet before you can
complete the Balance Sheet, see FAQ 05.AssetsCurrent
Assets1110Cash01120Accounts Receivable01121Allowance for
Doubtful Accounts01130Prepaid Insurance01140Prepaid
Rent01150Office Supplies0Total0Long-Term Assets1211Office
Equip.01212Accum. Depr.-Office Equip.01311Computer
Equip.01312Accum. Depr.-Computer Equip.01411Building
Cost01412Accum. Depr.-Building01510Land0Total0Total
Assets0LiabilitiesCurrent Liabilities2101Accounts
Payable02102Advanced Payment2103Interest
Payable02105Salaries Payable02105Income Taxes
Payable0Total0Long-Term Liabilities2201Mortgage
Payable02202Notes Payable0Total0Total
Liabilities0Stockholder's EquityPaid-in CapitalCapital
StockPaid-in Capital in Excess of Par ValueTotal Paid-in
CapitalRetained EarningsTotal Sockholder's EquityTotal
Liabilities and Stockholder's Equity
How to Create a Pivot TableHow to Create a Pivot Table1.Log
in2.Download the pdf instructions
Data for General Ledger
Ledger