Journalizing is the process of recording accounting transactions in journals. It involves recording the date, debit account, credit account, and source document for each transaction. The general journal is used to initially record transactions with two money columns for debits and credits. Opening entries record the beginning balances for accounts listed on the balance sheet through journal entries.
This presentation aims:
– To understand the purpose of the Statement of Changes in Equity
– To appreciate that the presentation of the Statement of Changes in Equity is dependent on the form of business organization
– To identify the elements of the Statement of Changes in Equity
– To determine the nature of the different equity accounts used by corporations
– To prepare a Statement of Changes in Equity
Fundamentals of accounting showcased the basic approach to understanding and managing accounting systems in a simplified manner. Personnel in accounting and financial reporting roles would find the presentation a practice and refresher material for successful bookkeeping and financial reports.
This presentation aims:
– To understand the purpose of the Statement of Changes in Equity
– To appreciate that the presentation of the Statement of Changes in Equity is dependent on the form of business organization
– To identify the elements of the Statement of Changes in Equity
– To determine the nature of the different equity accounts used by corporations
– To prepare a Statement of Changes in Equity
Fundamentals of accounting showcased the basic approach to understanding and managing accounting systems in a simplified manner. Personnel in accounting and financial reporting roles would find the presentation a practice and refresher material for successful bookkeeping and financial reports.
Online journalism, strengths and weaknesses, citizen journalism, history of online journalism (including comprehensive history of online journalism in Nepal)
Accounting Cycle - Ledgers - Capturing accounting eventFaHaD .H. NooR
What is a general ledger account?
A general ledger account is an account or record used to sort and store balance sheet and income statement transactions. Examples of general ledger accounts include the asset accounts such as Cash, Accounts Receivable, Inventory, Investments, Land, and Equipment. Examples of the general ledger liability accounts include Notes Payable, Accounts Payable, Accrued Expenses Payable, and Customer Deposits. Examples of income statement accounts found in the general ledger include Sales, Service Fee Revenues, Salaries Expense, Rent Expense, Advertising Expense, Interest Expense, and Loss on Disposal of Assets.
Some general ledger accounts are summary records which are referred to as control accounts. The detail that supports each of the control accounts will be found outside of the general ledger in what is known as a subsidiary ledger. For example, Accounts Receivable could be a control account in the general ledger, and there will be a subsidiary ledger which contains each customer's credit activity. The general ledger accounts Inventory, Equipment, and Accounts Payable could also be control accounts and for each there will be a subsidiary ledger containing the supporting detail.
BENCHTOP STOVES R.US.
508 Darling St., Moonee Ponds VIC. 3039
TIM TIDY, a semi-retired cleaner started a retail business on 1 July 2015, supplying two grades Bench top stoves for office cleaning purposes. They are A1. BENCHTOP STOVES and DELUX BENCHTOP STOVES . As most of his customers are city offices, Tim is not required to provide delivery services. Therefore, he did not have to invest in motor vehicles. Instead, she invested in equipment for servicing the bench top stoves by paying $20,000 cash on the day of commencement of business.
Tim sees great potential in this business and endeavours to maintain double entry accounting records. It has been two months since the start of business and now, he has engaged your service as an accountant to develop the double entry recording system.
As there are small expenses paid directly by Tim, you recommended a Petty Cash Advance be established and a Petty Cash Book maintained.
The trial balance below shows the summary of transactions in the first two months of business, now carried forward to the 1
st
of SEPTEMBER 2015.
BENCHTOP STOVES R.US.
TRIAL BALANCE AS AT 1 SEPTEMBER 2015
ACCOUNT DEBIT $ CREDIT $
Cash at bank 30,640
Accounts Receivable 93,000
Inventory
A1. Benchtop Stoves 30,000
Delux Benchtop Stoves 10,000
Equipment (paid cash on 1 July 2015) 20,000
Accounts Payable 50,000
Loan from Sunny Bank Ltd 83,340
Capital – TIM TIDY 40,000
Drawings – TIM TIDY 10,000
Sales 132,000
Cost of Sales – A1. Benchtop Stoves 60,000
Cost of Sales – Delux Benchtop Stoves 30,000
Electricity expense 3,000
Equipment Running Costs 400
Insurance expense – Equipment 600
Interest expense 2,000
Office Supplies 300
Rent expense .
BENCHTOP STOVES R.US.
508 Darling St., Moonee Ponds VIC. 3039
TIM TIDY, a semi-retired cleaner started a retail business on 1 July 2015, supplying two grades Bench top stoves for office cleaning purposes. They are A1.
BENCHTOP STOVES and DELUX
BENCHTOP STOVES . As most of his customers are city offices, Tim is not required to provide delivery services. Therefore, he did not have to invest in motor vehicles. Instead, she invested in equipment for servicing the bench top stoves by paying $20,000 cash on the day of commencement of business.
Tim sees great potential in this business and endeavours to maintain double entry accounting records. It has been two months since the start of business and now, he has engaged your service as an accountant to develop the double entry recording system.
As there are small expenses paid directly by Tim, you recommended a Petty Cash Advance be established and a Petty Cash Book maintained.
The trial balance below shows the summary of transactions in the first two months of business, now carried forward to the 1
st
of SEPTEMBER 2015.
BENCHTOP STOVES R.US.
TRIAL BALANCE AS AT 1 SEPTEMBER 2015
ACCOUNT
DEBIT $
CREDIT $
Cash at bank
30,640
Accounts Receivable
93,000
Inventory
A1.
Benchtop Stoves
30,000
Delux Benchtop Stoves
10,000
Equipment (paid cash on 1 July 2015)
20,000
Accounts Payable
50,000
Loan from Sunny Bank Ltd
83,340
Capital – TIM TIDY
40,000
Drawings –
TIM TIDY
10,000
Sales
132,000
Cost of Sales – A1. Benchtop Stoves
60,000
Cost of Sales – Delux Benchtop Stoves
30,000
Electricity expense
3,000
Equipment Running Costs
400
Insurance expense – Equipment
600
Interest
expense
2,000
Office Supplies
300
Rent expense
12,000
Telephone expense
400
Wagesexpense
3,000
TOTAL
$
305,340
$
305,340
Information relating to opening trial balance:
1.
The Purchases and Sales history for the past two months is as follows:
Purchases
Sales
A1. BENCHTOP STOVES
150 @ $600 each
100 @ $900 each
DELUX BENCHTOP STOVES 40 @ $1,000 each
30 @ $1,400 each
NOTE
: Purchases and Sales are a combination of cash and credit transactions.
Inventory balances as at 1
st
September:
A1. BENCHTOP STOVES
50 @ $600 each
DELUX BENCHTOP STOVES
10 @ $1,000 each
Cost of Sales for two months ending 31
st
August 2015
A1. BENCHTOP STOVES 100 @ $600 each
DELUX BENCHTOP STOVES
30 @ $1,000 each
2. FIFO method of accounting for inventory is used.
3.
Accounts Receivable as at 1 SEPTEMBER 2015 consisted of:
Top Shelf Ltd
$45,000
Real Deal Ltd
$48,000
4.
Accounts Payable as at 1 SEPTEMBER 2015 consisted of:
Keener Prices Ltd
$50,000
5.
Loan from Centrality Banking Corp. for the amount of $100,000 was effective from 1 July 2015. Interest rate of 12% per annum applies. An amount of $9,330 per month is payable on the last day of each month, of which, $8,330 accounts for loan repaym.
Portfolio Project Option 1 Student Template
Option #1: Venture Consultants, Power and Demolition Company, and Warnerwood Accounting Cases
PART 1:
Venture Consultants
The month of March transactions
Date
Account Names
Debit
Credit
1-Mar
2-Mar
3-Mar
6-Mar
9-Mar
12-Mar
19-Mar
22-Mar
25-Mar
29-Mar
30-Mar
30-Apr
$221,000
$221,000
PART 2A
Power and Demolition Co, Adjustment April 30, 2015
Adjust #
Account Names
Debit
Credit
1
2
3
4
5
6
7
8
PART 2B
Power and Demolition Co, Adjustment April 30, 2015
Continued
UTB
ADJUSTMENT
Acct #
Account Names
Debit
Credit
Debit
Credit
Debit
101
Cash
$7,000
$7,000
126
Supplies
$16,000
128
Pre-paid insurance
$12,600
167
Equipment
$200,000
Accumulated. Depreciation
$14,000
201
Account payable
$6,800
Utilities payable
Wages payable
Rent Payable
PropertyTxPayable
Interest payable
251
Long-term notes payable
$30,000
301
Bonn, Equity
$86,900
302
Bonn, Withdrawals
$12,000
401
Demolition fees earned
$187,000
623
Wage expense
$41,400
633
Interest expense
$3,300
640
Rent expense
$13,200
683
Property tax expense
$9,700
684
Repairs expense
$4,700
690
Utilities expense
$4,800
Supply expense
Insurance expense
Depreciation expense
TOTALS
$324,700
$324,700
PART 3
Warnerwood Company
Column->
A
B
C
D
E
F
G
Date
Activities
# Units Buy
Cost/unit
#Units Sold
Price/unit
Cost GAS
Sales
1-Mar
BI
5-Mar
TI
9-Mar
TO
18-Mar
TI
25-Mar
TI
29-Mar
TO
TOTAL
Q1. Units in Available for Sales is BI + TI (Column B)=
Units (BI + TI) =
Q2. BI + TI - TO = EI=
820
minus
580
equals
240
Q3. FIFO
Q3. LIFO
Q3. Weighted Average
Weighted cost/unit=
Cost EI=
Q.4
Sales
COGS/Method
Gross Profit
Q4. FIFO
Q4. LIFO
Q4. WtAvg
Portfolio
Project Option 1 Student Template
Option #1
:
Venture Consultants, Power and Demolition Company, and Warnerwood
Accounting Cases
PART 1:
Venture Consultants
The month of March transactions
Date
Account
Names
Debit
Credit
1
-
Mar
2
-
Mar
3
-
Mar
6
-
Mar
9
-
Mar
12
-
Mar
19
-
Mar
22
-
Mar
25
-
Mar
29
-
Mar
30
-
Mar
.
2024.06.01 Introducing a competency framework for languag learning materials ...Sandy Millin
http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
We all have good and bad thoughts from time to time and situation to situation. We are bombarded daily with spiraling thoughts(both negative and positive) creating all-consuming feel , making us difficult to manage with associated suffering. Good thoughts are like our Mob Signal (Positive thought) amidst noise(negative thought) in the atmosphere. Negative thoughts like noise outweigh positive thoughts. These thoughts often create unwanted confusion, trouble, stress and frustration in our mind as well as chaos in our physical world. Negative thoughts are also known as “distorted thinking”.
Instructions for Submissions thorugh G- Classroom.pptxJheel Barad
This presentation provides a briefing on how to upload submissions and documents in Google Classroom. It was prepared as part of an orientation for new Sainik School in-service teacher trainees. As a training officer, my goal is to ensure that you are comfortable and proficient with this essential tool for managing assignments and fostering student engagement.
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
Students, digital devices and success - Andreas Schleicher - 27 May 2024..pptxEduSkills OECD
Andreas Schleicher presents at the OECD webinar ‘Digital devices in schools: detrimental distraction or secret to success?’ on 27 May 2024. The presentation was based on findings from PISA 2022 results and the webinar helped launch the PISA in Focus ‘Managing screen time: How to protect and equip students against distraction’ https://www.oecd-ilibrary.org/education/managing-screen-time_7c225af4-en and the OECD Education Policy Perspective ‘Students, digital devices and success’ can be found here - https://oe.cd/il/5yV
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
The Roman Empire A Historical Colossus.pdfkaushalkr1407
The Roman Empire, a vast and enduring power, stands as one of history's most remarkable civilizations, leaving an indelible imprint on the world. It emerged from the Roman Republic, transitioning into an imperial powerhouse under the leadership of Augustus Caesar in 27 BCE. This transformation marked the beginning of an era defined by unprecedented territorial expansion, architectural marvels, and profound cultural influence.
The empire's roots lie in the city of Rome, founded, according to legend, by Romulus in 753 BCE. Over centuries, Rome evolved from a small settlement to a formidable republic, characterized by a complex political system with elected officials and checks on power. However, internal strife, class conflicts, and military ambitions paved the way for the end of the Republic. Julius Caesar’s dictatorship and subsequent assassination in 44 BCE created a power vacuum, leading to a civil war. Octavian, later Augustus, emerged victorious, heralding the Roman Empire’s birth.
Under Augustus, the empire experienced the Pax Romana, a 200-year period of relative peace and stability. Augustus reformed the military, established efficient administrative systems, and initiated grand construction projects. The empire's borders expanded, encompassing territories from Britain to Egypt and from Spain to the Euphrates. Roman legions, renowned for their discipline and engineering prowess, secured and maintained these vast territories, building roads, fortifications, and cities that facilitated control and integration.
The Roman Empire’s society was hierarchical, with a rigid class system. At the top were the patricians, wealthy elites who held significant political power. Below them were the plebeians, free citizens with limited political influence, and the vast numbers of slaves who formed the backbone of the economy. The family unit was central, governed by the paterfamilias, the male head who held absolute authority.
Culturally, the Romans were eclectic, absorbing and adapting elements from the civilizations they encountered, particularly the Greeks. Roman art, literature, and philosophy reflected this synthesis, creating a rich cultural tapestry. Latin, the Roman language, became the lingua franca of the Western world, influencing numerous modern languages.
Roman architecture and engineering achievements were monumental. They perfected the arch, vault, and dome, constructing enduring structures like the Colosseum, Pantheon, and aqueducts. These engineering marvels not only showcased Roman ingenuity but also served practical purposes, from public entertainment to water supply.
2. Step 2: Journalizing
Journalizing is the organization and recording
of accounting information into a journal or
journals.
Terms:
Journal – A book for recording accounting
information in a chronological order.
3. Terms cont’d
General Journal- A journal with two amount
columns.
Entry- each event or transaction recorded in a
journal.
Opening entry- the first entry which opens or
starts the records of the business.
Source Documents- the paper which provides
proof of a journal entry.
4. The Parts of a Journal Entry
A journal entry will always have the following
parts;
Date
Debit Part
Credit Part
Source Document
5.
6. Examples
Analyze the following transactions and journalize them
into the general journal.
Oct. 1 -Purchase of supplies for cash $10.00
Oct. 2 -Sale of services on account to T. Blue $50.00
Oct. 3 -Paid cash on account with R. Reid $60.00
Oct. 4 -Owner withdrawals equipment. $80.00
7. Oct 1. Purchase of Supplies for
Cash
GENERAL JOURNAL
Page___
_
DATE ACCOUNT TITLE
Doc
No.
Post
.
Ref.
GENERAL
DEBIT CREDIT
Oct. 1 Supplies 10.00
1. Put the date of the
transaction.
2. Record the debit first.
Record the account title in
the account title column.
3. Record the amount in the
debit column.
8. Oct 1. Purchase of Supplies for
Cash
GENERAL JOURNAL
Page_1_
__
DATE ACCOUNT TITLE
Doc
No.
Post
.
Ref.
GENERAL
DEBIT CREDIT
Oct. 1 Supplies 10.00
Cash 10.00
Cheque
4. Indent and insert the
account title that will be
credited
5. Insert the amount in the
credit column that will be
credited
6. Indent twice and record the
source document that was
used to gather the information
9. Oct 2. Sale of Services on
Account to T. Blue
GENERAL JOURNAL
Page_1_
__
DATE ACCOUNT TITLE Doc
No.
Post
.
Ref.
GENERAL
DEBIT CREDIT
Oct. 1 Supplies 10.00
Cash 10.00
Cheque
Oct. 2 A/R T. Blue 50.00
Sales 50.00
Sales Invoice
10. Oct. 3 Paid cash on account with
R. Reid $60.00
GENERAL JOURNAL
Page_1
___
DATE ACCOUNT TITLE Doc
No.
Pos
t.
Ref.
GENERAL
DEBIT
CREDI
T
Oct. 1 Supplies 10.00
Cash 10.00
Cheque
Oct. 2 A/R T. Blue 50.00
Sales 50.00
Sales Invoice
Oct. 3 A/P Reid 60.00
Cash 60.00
Cheque
11. Oct. 4 Owner Withdraws Equipment from
the business $80.00
GENERAL JOURNAL
Page_1_
__
DATE ACCOUNT TITLE Doc
No.
Post
.
Ref.
GENERAL
DEBIT CREDIT
Oct. 1 Supplies 10.00
Cash 10.00
Cheque
Oct. 2 A/R T. Blue 50.00
Sales 50.00
Sales Invoice
Oct. 3 A/P Reid 60.00
Cash 60.00
Cheque
Oct.4 Drawings 80.00
Equipment 80.00
Memo
12. Completing the Journal
Your debits and your credits must balance at
all times.
You must use underlines when you do your
totals.
13. Completing the Journal
4. Insert the date that you will
complete your totals
5. Place a single line on the
top of the debit and credit
columns in the total row
6. Add both rows up and place
the total in the two columns
beside eachother.
7. Double underline the totals
GENERAL JOURNAL
Page_1_
__
DATE ACCOUNT TITLE Doc
No.
Post
.
Ref.
GENERAL
DEBIT CREDIT
Oct. 1 Supplies 10.00
Cash 10.00
Cheque
Oct. 2 A/R T. Blue 50.00
Sales 50.00
Sales Invoice
Oct. 3 A/P Reid 60.00
Cash 60.00
Cheque
Oct.4 Drawings 80.00
Equipment 80.00
Memo
Oct. 4 Totals 200.00 200.00
14. Remember!
There is always a debit and a credit.
Use your notes to figure out what source
document would be used.
Always record your debit first, then your
credit!
16. Recording Opening Entries
An opening entry is an amount recorded as
the beginning balance for the different types
of accounts found on the balance sheet.
The account names and amounts are
recorded separately at the beginning of the
journal.
17. Below is a balance sheet for Chris Turner.
Chris Turner
Balance Sheet
July 15, 20__
Assets Liabilities
Cash $55.00 Owed to Phillip $80.00
Bank Balance $215.50 Owed to Dad $200.00
Bicycle $185.00 Overdue Fines $12.50
Stereo $250.00 Total Liabilities $292.50
Ski Equipment $100.00
Owners Equity
Chris Turner, Capital $713.00
18. Using the balance sheet record the opening entries. Start with your assets.
GENERAL JOURNAL Page_1___
DATE ACCOUNT TITLE
Doc
No.
Post.
Ref.
GENERAL
DEBIT CREDIT
July 1 Cash 55.00
Bank Balance 215.50
Bicycle 185.00
Stereo 250.00
Ski Equipment 100.00
19. Now list your liabilities and capital
GENERAL JOURNAL Page_1___
DATE ACCOUNT TITLE
Doc
No.
Post.
Ref.
GENERAL
DEBIT CREDIT
July 1 Cash 55.00
Bank Balance 215.50
Bicycle 185.00
Stereo 250.00
Ski Equipment 100.00
A/P Phillip 80.00
A/P Dad 200.00
Overdue Fines 12.50
Chris Turner Capital 713.00
Balance Sheet
20. Complete your opening entries by centering the word ‘Balance Sheet’ on
the next line in the account title column.
GENERAL JOURNAL Page_1___
DATE ACCOUNT TITLE
Doc
No.
Post.
Ref.
GENERAL
DEBIT CREDIT
July 1 Cash 55.00
Bank Balance 215.50
Bicycle 185.00
Stereo 250.00
Ski Equipment 100.00
A/P Phillip 80.00
A/P Dad 200.00
Overdue Fines 12.50
Chris Turner Capital 713.00
Balance Sheet
21. Record the opening entry in this journal from the following balance sheet.
Use July 1 of the current year as the date of the entry.
Sunnybrook Farms
Balance Sheet
July 1, 20__
Assets Liabilities
Cash 210.00 Grange Credit Union 5000.00
Livestock $1750.00 Red River Feed Co. $140.00
Machinery $3850.00 River City Feed & Grain $110.00
Buildings $10500.00 Total Liabilities $5250.00
Land $12000.00
Owners Equity
22. GENERAL JOURNAL Page_1___
DATE ACCOUNT TITLE
Doc No.
Post.
Ref.
GENERAL
DEBIT CREDIT
July 1 Cash 210.00
Livestock 1750.00
Machinery 3850.00
Buildings 10500.00
Land 12000.00
Grange Credit Union 5000.00
Red River Feed Co. 140.00
River City Feed & Grain 110.00
Dale Hiller Capital 23060.00
Balance Sheet
24. Cash/Combination Journal
A journal used to record cash transactions.
Includes special columns for transactions that
occur on a regular basis.
25. Analyze and journalize the
following transactions into a
cash/combination journal.
Oct. 1 Sale of equipment for cash $10.00
Oct. 2 Paid cash on account to J. Brown
$20.00
Oct. 3 Sale of services for cash $30.00
Beginning Cash is $100.00
Ending Cash should be $120.00
26. COMBINATION JOURNAL
Page _1_
DATE
ACCOUNT TITLE
DOC NO.
POST
REF.
GENERAL
SALES CREDIT
CASH
month day DEBIT CREDIT DEBIT CREDIT
1 Oct 1 Equipment R 10.00 10.00 1
2 Oct 2 A/P J. Brown C 20.00 20.002
3
Oct. 3 T3 30.00 30.00
3
4 4
5 5
6 6
7 7
8 8
-When Journalizing make sure you enter
the source document under Doc. No.
They will be on all assignments at the
very end of the transaction. IE) T14,
C105, T28
9 9
10 10
11 11
12 12
- Anytime you deal with cash sales enter
a check mark in both the account title
and the post ref. column
27. Prove DR = CR
You now need to make sure that your debits equal
your credits. This usually occurs at the end of
each month. To do this:
Total all columns and rule them.
Take The general debit and the cash debit and add
them together.
Then take you general credit, sales credit and cash
credit and add them together.
Make sure they equal each other. And you right it in
the proper form. ( DR=CR=60)
28. COMBINATION JOURNAL
Page _1_
DATE
ACCOUNT TITLE
DOC NO.
POST
REF.
GENERAL
SALES CREDIT
CASH
month day DEBIT CREDIT DEBIT CREDIT
1 Oct 1 Equipment R 10.00 10.00 1
2 Oct 2 A/P J. Brown C 20.00 20.002
3
Oct. 3 T3 30.00 30.00
3
4 Totals 20.00 10.00 30.00 40.00 20.004
5 5
6 6
7 7
8 8
9 9
10
DR=CR=60
10
11 11
12 12
29. Proving the Accuracy of the cash
combination journal
To do this, use this formula
Beginning Cash + Cash Received - Cash Paid Out =
Ending
Cash
The beginning balance is always given to you in the assignments.
Your ending cash balance is also given to you in the assignments. If
your ending cash total does not match the one in the assignment
you have to go back and check over your work.
30. COMBINATION JOURNAL
Page _1_
DATE
ACCOUNT TITLE
DOC NO.
POST
REF.
GENERAL
SALES CREDIT
CASH
month day DEBIT CREDIT DEBIT CREDIT
1 Oct 1 Equipment R 10.00 10.00 1
2 Oct 2 A/P J. Brown C 20.00 20.002
3
Oct. 3 T3 30.00 30.00
3
4 Totals 20.00 10.00 30.00 40.00 20.004
5 5
6
DR=CR=60
6
7 7
Ending
Cash
8 8
Beginning Cash + Cash Received - Cash Paid Out =
9 9
10 10
11 11
100.00 40.00 20.00 120.00
12 12
31. If a page is completed before
month end
Click here to find out.
