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2009-04-01T03:00:00-04:00
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2009-04-01T00:00:00-04:00
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Vanessa
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1
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8
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1
General Journal
GJ
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CR
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GJ00001
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Balance Sheet
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GJ00001
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101
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101
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Balance Sheet
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602
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600
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604
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false
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1
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600
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9
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Income Statement
2
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-1
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2009-04-01T03:00:00-04:00
2
1
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true
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false
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false
108
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1
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3
1
false
false
163
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1
0
4
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false
false
164
Computer Equipment
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false
false
170
Building
1
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false
false
172
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1
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201
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2
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3
false
false
250
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2
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4
false
false
301
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2
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false
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302
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1
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11
5
false
false
402
Fees Earned
2
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6
false
false
601
Wages Expense
1
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8
false
false
602
Computer Rental Expense
1
0
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false
false
603
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1
0
15
8
false
false
604
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1
0
16
8
false
false
9
2009-04-01T03:00:00-04:00
4
1
DisasbledMode
true
8
Accounts Payable #201
2
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15
Advertising Expense #603
6
Building #170
1
Cash #101
5
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14
Computer Rental Expense #602
12
Fees Earned #402
7
Land #172
9
Notes Payable #250
4
Office Equipment #163
3
Prepaid Insurance #108
16
Repairs Expense #604
11
V. Wende, Withdrawals #302
10
V.Wende, Capital #301
13
Wages Expense #601
0
2
Accounts Receivable #106
10
2009-04-01T03:00:00-04:00
3
1
DisasbledMode
true
9
2009-04-01T03:00:00-04:00
5
1
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true
111
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<_account_norm>Debit
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101
Cash
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113
GJ1
2009-04-01T00:00:00-04:00
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146300
<_account_norm>Debit
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114
[Beg. Balance]
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106
Accounts Receivable
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163
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GJ1
2009-04-01T00:00:00-04:00
5100
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<_account_norm>Debit
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163
Office Equipment
4/1/2009
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118
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164
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GJ1
2009-04-01T00:00:00-04:00
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164
Computer Equipment
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170
Building
121
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172
Land
122
GJ1
2009-04-01T00:00:00-04:00
55000
0
55000
<_account_norm>Debit
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172
Land
4/1/2009
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123
[Beg. Balance]
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201
Accounts Payable
124
[Beg. Balance]
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250
Notes Payable
125
GJ1
2009-04-01T00:00:00-04:00
0
46300
46300
<_account_norm>Credit
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250
Notes Payable
4/1/2009
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126
[Beg. Balance]
0
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301
V.Wende, Capital
127
GJ1
2009-04-01T00:00:00-04:00
0
238100
238100
<_account_norm>Credit
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301
V.Wende, Capital
4/1/2009
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128
[Beg. Balance]
0
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302
V. Wende, Withdrawals
129
[Beg. Balance]
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402
Fees Earned
130
[Beg. Balance]
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601
Wages Expense
131
[Beg. Balance]
0
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602
Computer Rental Expense
132
[Beg. Balance]
0
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603
Advertising Expense
133
[Beg. Balance]
0
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604
Repairs Expense
101
Cash
0
45
<_norm_factor>1
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Current Assets
Assets
Balance Sheet
1
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-1
0
0
Total Assets
11111111
Net Income
46
Equity
Equity
Balance Sheet
3
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1
0
0
Total Liabilities and Equity
$0.00
Total Equity
1
GJ1
2009-04-01T00:00:00-04:00
155000
Cash #101
General Journal Report
2
GJ1
5100
Office Equipment #163
General Journal Report
3
GJ1
78000
Computer Equipment #164
General Journal Report
4
GJ1
55000
Land #172
General Journal Report
5
GJ1
238100
V.Wende, Capital #301
General Journal Report
6
GJ1
8700
Cash #101
General Journal Report
7
GJ1
46300
Notes Payable #250
General Journal Report
Current Ratio
1
Acid Test Ratio
22
Accounts Receivable Turnover
23
Days' Sales Uncollected
24
Average Collection Period
25
Payables Turnover
26
Payment Period
27
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28
Days' Sales in Inventory
29
Average Selling Period
30
Total Asset Turnover
31
Debt Ratio
32
Debt to Equity
33
Equity Ratio
34
Pledged Assets to Secured Liabilities
35
Times Interest Earned
36
Profit Margin Ratio
37
Gross Margin Ratio
38
Return on Total Assets
39
Return on Common Stockholders' Equity
40
Book Value per Common Share
41
Basic Earnings per Share
42
Cash Flow on Total Assets
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Price Earnings Ratio
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45
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201
AAA Enterprises
2
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3
false
true
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-1
0
false
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200
249
2
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1
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201.47
201.47 A/P AAA Enterprises
48
201
ACME Wholesalers
2
1300
3
false
true
Credit
-1
0
false
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200
249
2
Balance Sheet
1
Debit
1
2
201.48
201.48 A/P ACME Wholesalers
49
201
BETA, Inc.
2
0
3
false
true
Credit
-1
0
false
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200
249
2
Balance Sheet
1
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1
2
201.49
201.49 A/P BETA, Inc.
50
201
Zenon Associates
2
1400
3
false
true
Credit
-1
0
false
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200
249
2
Balance Sheet
1
Debit
1
2
201.50
201.50 A/P Zenon Associates
36
106
Antonio Alvarez
1
0
1
true
false
Debit
1
0
false
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100
149
1
Balance Sheet
1
Credit
-1
1
106.36
106.36 A/R Antonio Alvarez
37
106
Alexander Smith
1
0
1
true
false
Debit
1
0
false
Current Assets
100
149
1
Balance Sheet
1
Credit
-1
1
106.37
106.37 A/R Alexander Smith
38
106
Paula Lester
1
0
1
true
false
Debit
1
0
false
Current Assets
100
149
1
Balance Sheet
1
Credit
-1
1
106.38
106.38 A/R Paula Lester
39
106
David Corfu
1
2300
1
true
false
Debit
1
0
false
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100
149
1
Balance Sheet
1
Credit
-1
1
106.39
106.39 A/R David Corfu
40
106
Elan Davis
1
0
1
true
false
Debit
1
0
false
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100
149
1
Balance Sheet
1
Credit
-1
1
106.40
106.40 A/R Elan Davis
41
106
Jessica Foster
1
2500
1
true
false
Debit
1
0
false
Current Assets
100
149
1
Balance Sheet
1
Credit
-1
1
106.41
106.41 A/R Jessica Foster
42
106
Agatha Olathe
1
0
1
true
false
Debit
1
0
false
Current Assets
100
149
1
Balance Sheet
1
Credit
-1
1
106.42
106.42 A/R Agatha Olathe
1
Cash flows from operating activities
1
2
Cash flows from investing activities
2
3
Cash flows from financing activities
3
1
Cash received from customers
1
1
2
Cash paid for merchandise
2
1
3
Cash paid for wages and other operating expenses
3
1
4
Cash paid for interest
4
1
5
Cash paid for taxes
5
1
6
Plant asset adjustments
6
2
7
Plant assets
7
2
8
Cash received from issuing stock
8
3
9
Cash paid to retire bonds
9
3
10
Cash paid for dividends
10
3
11
Non-Cash Expenses
11
1
12
Cash paid to owners
12
3
13
Cash paid to partners
13
3
14
Cash invested by owners
14
3
15
Cash invested by partners
15
3
16
Cash received from s/t loans
16
1
17
Cash paid to repay s/t loans
17
1
18
Cash received from l/t loans
18
2
19
Cash paid to repay l/t loans
19
2
20
Cash received from s/t investments
20
1
21
Cash paid to repay s/t investments
21
1
22
Cash received from l/t investments
22
2
23
Cash paid to repay l/t investments
23
2
15
Cash flows from operating activities
Cash received from customers
50
1
1
CR00001
50
0
1
#414 Sales Discounts
2005-12-01T03:00:00-05:00
16
Cash flows from operating activities
Cash received from customers
-2500
1
1
CR00001
0
2500
1
#106.41 A/R Jessica Foster
2005-12-01T03:00:00-05:00
17
Cash flows from operating activities
Cash received from customers
450
1
1
CR00002
0
450
-1
#413 Sales
2005-12-01T03:00:00-05:00
18
Cash flows from operating activities
Cash paid for merchandise
28
1
2
CP00001
0
28
-1
#507 Purchases Discounts
2005-12-01T03:00:00-05:00
19
Cash flows from operating activities
Cash paid for merchandise
1400
1
2
CP00001
1400
0
-1
#201.50 A/P Zenon Associates
2005-12-01T03:00:00-05:00
20
Cash flows from operating activities
Cash paid for merchandise
-50
1
2
CR00002
0
50
1
#505 Purchases
2005-12-01T03:00:00-05:00
21
Cash flows from operating activities
Cash paid for wages and other operating expenses
1300
1
3
GJ00001
1300
0
1
#640 Rent Expense
2005-12-01T03:00:00-05:00
22
Cash flows from operating activities
Cash paid for wages and other operating expenses
500
1
3
CP00002
500
0
1
#124 Office Supplies
2005-12-01T03:00:00-05:00
23
Cash flows from investing activities
Cash paid for purchase of plant assets
60000
2
7
GJ00003
60000
0
1
#167 Office Equipment
2005-12-01T03:00:00-05:00
24
Cash flows from financing activities
Cash received from issuing stock
50000
3
8
GJ00002
0
50000
-1
#301 Carmen King, Capital
2005-12-01T03:00:00-05:00
25
Cash flows from financing activities
Cash paid for dividends
49200
3
10
GJ00005
49200
0
1
#302 Carmen King, Withdrawals
2005-12-01T03:00:00-05:00
16
Cash flows from operating activities
Cash received from customers
-2000
1178
1
1
17
Cash flows from operating activities
Cash received from customers
-2000
1178
1
1
18
Cash flows from operating activities
Cash paid for merchandise
1378
1178
1
2
19
Cash flows from operating activities
Cash paid for merchandise
1378
1178
1
2
20
Cash flows from operating activities
Cash paid for merchandise
1378
1178
1
2
21
Cash flows from operating activities
Cash paid for wages and other operating expenses
1800
1178
1
3
22
Cash flows from operating activities
Cash paid for wages and other operating expenses
1800
1178
1
3
23
Cash flows from investing activities
Cash paid for purchase of plant assets
60000
60000
2
7
24
Cash flows from financing activities
Cash received from issuing stock
50000
99200
3
8
25
Cash flows from financing activities
Cash paid for dividends
49200
99200
3
10
8
Accounts Payable
2
Accounts Receivable
15
Advertising Expense
6
Building
1
Cash
5
Computer Equipment
14
Computer Rental Expense
12
Fees Earned
7
Land
9
Notes Payable
4
Office Equipment
3
Prepaid Insurance
16
Repairs Expense
11
V. Wende, Withdrawals
10
V.Wende, Capital
13
Wages Expense
1
101 Cash
101
2
106 Accounts Receivable
106
3
108 Prepaid Insurance
108
4
163 Office Equipment
163
5
164 Computer Equipment
164
6
170 Building
170
7
172 Land
172
8
201 Accounts Payable
201
9
250 Notes Payable
250
10
301 V.Wende, Capital
301
11
302 V. Wende, Withdrawals
302
12
402 Fees Earned
402
13
601 Wages Expense
601
14
602 Computer Rental Expense
602
15
603 Advertising Expense
603
16
604 Repairs Expense
604