Entry # 1
Date Description L/F Debit
Amount (Rs.) Credit
Amount (Rs.)
31-12-09 Office Supply Expense
Office Supply Prepaid
(Office Supply expense Dec-09 Adjusted) 432
432
.
Entry # 2
Date Description L/F Debit
Amount (Rs.) Credit
Amount (Rs.)
31-12-09 Depreciation Machinery
Accumulated depreciation machinery
(Depreciation on Machinery Dec-09 adjusted) 132
132
Entry # 3
Date Description L/F Debit
Amount (Rs.) Credit
Amount (Rs.)
31-12-09 Unearned Consulting Fees
Consulting Fees Income
(Adjust unearned Consulting Fees Account ) 252
252
Entry # 4
Date Description L/F Debit
Amount (Rs.) Credit
Amount (Rs.)
31-12-09 Consulting Fees Receivable
Consulting Fees Income
(Consulting Fees Receivable Dec-09 adjusted) 1020
1020
Entry # 5
Date Description L/F Debit
Amount (Rs.) Credit
Amount (Rs.)
31-12-09 Salaries Expense
Salary Payable
(Salary expense Dec-09 Adjusted) 660
660