Scenario:
Use the journal entries from Exercise 1 to post to T-accounts and prepare a trial balance as of January 31, 2024.

Solution – T-Accounts (selected):

Cash
Debit: 50,000 (Jan 1) + 6,000 (Jan 10) + 1,500 (Jan 20) = 57,500
Credit: 15,000 (Jan 2) + 2,000 (Jan 15) + 3,000 (Jan 25) + 500 (Jan 31) = 20,500
Balance = $37,000 Debit

Inventory
Debit: 8,000 (Jan 5)
Credit: 3,500 (Jan 10)
Balance = $4,500 Debit

Accounts Payable
Credit: 8,000 (Jan 5)
Debit: 3,000 (Jan 25)
Balance = $5,000 Credit

Unearned Revenue – Credit 1,500 (Jan 20) → $1,500 Credit

Owner’s Capital – Credit 50,000 → $50,000 Credit

Sales Revenue – Credit 6,000 → $6,000 Credit

Cost of Goods Sold – Debit 3,500 → $3,500 Debit

Rent Expense – Debit 2,000 → $2,000 Debit

Utilities Expense – Debit 500 → $500 Debit

Equipment – Debit 15,000 → $15,000 Debit

Trial Balance – January 31, 2024

| Account | Debit ($) | Credit ($) | |---------|-----------|------------| | Cash | 37,000 | | | Equipment | 15,000 | | | Inventory | 4,500 | | | Accounts Payable | | 5,000 | | Unearned Revenue | | 1,500 | | Owner’s Capital | | 50,000 | | Sales Revenue | | 6,000 | | Cost of Goods Sold | 3,500 | | | Rent Expense | 2,000 | | | Utilities Expense | 500 | | | Total | 62,500 | 62,500 |

| Llogaria | Debit (€) | Kredit (€) | |--------------------------------|-----------|------------| | Para (50,000 -15,000 +20,000 +5,000) | 60,000 | | | Pajisje | 15,000 | | | Inventar mallrash (8,000 -3,000) | 5,000 | | | Llogari të pagueshme | | 8,000 | | Kredi bankare | | 20,000 | | Kapital | | 50,000 | | Të hyra nga shitja | | 5,000 | | Shpenzim i mallit të shitur | 3,000 | | | Totali | 83,000 | 83,000 |

Shënim: Totali i debiteve duhet të jetë gjithmonë i barabartë me totalin e krediteve.

Përdorni të dhënat e Ushtrimit 3.

Zgjidhja:

Pasqyra e të Ardhurave për periudhën Janar 202X

| Përshkrimi | Shuma (Lekë) | |------------|--------------| | Të ardhura nga shitja | 1,500,000 | | (-) Kosto e mallit të shitur | (900,000) | | Fitimi Bruto | 600,000 | | (-) Shpenzime operative (nuk ka në këtë rast) | 0 | | Fitimi Neto | 600,000 |

Bilanci i Gjendjes më 31 Janar 202X

| AKTIVET | Shuma | DETYRIMET DHE KAPITALI | Shuma | |-------------|-------|----------------------------|-------| | Aktive afatshkurta: | | Detyrimet: | | | Banka | 10,700,000 | Llogari të pagueshme | 2,000,000 | | Inventar | 1,100,000 | Total detyrimet | 2,000,000 | | Aktive afatgjata: | | Kapitali: | | | Pajisje | 800,000 | Kapitali fillestar | 10,000,000 | | | | Fitimi i pashpërndarë | 600,000 | | | | Total kapitali | 10,600,000 | | TOTALI I AKTIVEVE | 12,600,000 | TOTALI DETYRIMEVE DHE KAPITALIT | 12,600,000 |