Prepared by D. El-Hoss
End of year adjustments
INCOME
A
Rent Received
Accrued Bal. b/d (begin)
200
Prepaid c/d (end)
PROFIT & LOSS
100
1000
1300
100
Accrued Bal. b/d
P
Prepaid Bal. b/d (begin)
Bank
Accrued Bal. c/d (end)
300
900
100
Prepaid Bal. b/d
1300
100
EXPENSES
www.igcseaccounts.com
P
A
Insurance
Prepaid Bal. b/d
Bank
Accrued Bal. c/d
Prepaid b/d
Prepaid
Accrued
Prepaid
Accrued
50
500
40
590
30
Accrued Bal. b/d
Prepaid Bal. c/d
PROFIT & LOSS
Accrued b/d
Add
Less
Less
Add
www.igcseaccounts.com
Beginning
End of the year
60
30
500
590
40