Accounting

E2-2
Account Debited Account Credited______ ____________
(a) (b) (c) (d)(a) (b) (c) (d)
Date Type Acc. Effect Nor. Balance Type Acc. EffectNor. Balance
Jan. Asset Cash Increase Debit O. Equity D.Reyes Increase Credit
2 Capital
3 Asset Business Increase DebitAsset Cash Decrease Debit
Equipment
9 Asset Supplies Increase Debit Liabilities Acc. PayIncrease Credit
11 Asset Acc. Rec. Increase Debit O. Equity. Revenue Increase Credit
16Asset Cash Decrease DebitO.Equity Expense Decrease Debit
20O.equity Revenues Increase Credit
Asset Acc. Rec. Decrease Debit23 Liability Acc. Pay. Decrease Credit Asset Cash Decrease Debit
28 O. Equity Drawings Increase Debit AssetCash Decrease Debit









E2-4


Transaction On October 1, Pete Hanshew begins business as a real estate agent with a...