AA AB AC AD AE AF A AH Al AJ AK AM AN AO AP AR AS AT KAIZEN CONSULTANCY KAIZEN CONSULTANCY SERVICES GENERAL JOURNAL KAIZEN CONSULTANCY SERVICES GENERAL LEDGER UNADJUSTED TRIAL BALANCE FOR THE MONTH OF MARCH, 2019 FOR THE MONTH OF MARCH, 2019 MARCH 31, 2019 POST POST DATE PARTICULARS DEBIT CREDIT Debit Credit REF REF: 01 - Mar 110 P Cash Equipment 50,000.00 DATE ITEMS DEBIT DATE ITEMS CREDIT 130 P 20,000.00 C. Hahn, Capital 310 70,000.00 Equipment Accounts Payable 03-Mar 130 15,000.00 210 15,000.00 06- Mar Accounts Receivable 120 P 12,000.00 Service Revenue 410 12,000.00 l06- Mar Accounts Payable 210 P 5,000.00 OST REF: Cash 110 5,000.00 DATE ITEMS DEBIT DATE ITEMS CREDIT 07- Mar Cash 110 8,000.00 Service Revenue 410 8,000.00 08- Mar Cash 110 3,000.00 Accounts Receivable 120 3,000.00 10- Mar Utilities Expense 520 P 2,800.00 Cash 110 2,800.00 OST REF: Totals Accounts Payable Equipment 12 - Mar 210 1,500.00 DATE ITEMS DEBIT DATE ITEMS CREDIT 130 1,500.00 13- Mar C. Hahn, Drawings 320 9,000.00 Accounts Receivable 120 9,000.00

Definition Definition Statement that shows the ending balance of all the ledger accounts of a firm at the end of the accounting period. The trial balance is prepared after all the entries have been posted to the ledger accounts and assists in preparing the final accounts of a firm.