L'Association des Francophones de Nanaimo
Year End: March 31, 2004
Trial Balance - Detailed Entries

Prepared by |Reviewed by 5E

DPU

17/05/2004

Account Date Status No Ref Prelim Adj's Rep L/S Rep 03/03 %Chg
1005 Term Deposit - Credit Union y,
23,126.55 0.00 23,126.55 |\7 N 22,442.07 3
1010 Credit Union - chequing
To reclassify regualar chequing 31/03/2004 R R-3 A-3 7,281.37
(38,214.72) vy 7,281.37 (30,933.35) A (19,039.47) 62
1013 Long-term Investment .
45,000.00 0.00 45,000.00 iY B 43,730.83 3
1014 Credit Union - equity shares UY
663.78 0.00 663.78 7 A 663.78 0
1016 Petty Cash - Administration a
400.00 0.00 400.00 A 399.82 0
1200 Accounts receivable
To reclassify GST refund 31/03/2004-—-R—-R=2 6-2 (3,208.61)
29,210.55 V (3,208.61) 26,001.94 Cc 8,650.00 201
1202 Accounts receivable - year-end
To record interest accrual on term 31/03/2004 N 1 A-5. 1 149.38
To record interest accrual on term 31/03/2004 N 1 A-5. 1 239.48
To reverse prior year interest 31/03/2004 N 3 (757.65)
To record disposal of laptop 31/03/2004 N 7 832.99
757.65 464.20 1,221.85 |W C 3,247.94 (62)
1208 Allowance for doubtful accounts
To adjust allowance for doubtful 31/03/2004 N 8 600.00 WY
(1,000.00) 600.00 (400.00) Cc (600.00) (33)
1210 GST rebate receivable
To reclassify GST refund 31/03/2004--R~-R=2 G-2 3,208.61
0.00 Vv 3,208.61 3,208.61 Cc 3,898.53 (18)
1222 Prepaid expenses
1,692.00 0.00 1,692.00 (Y L 1,692.00 0
1226 Inventory - maple sugar
To record inventory at March 31, 31/03/2004 N 6 2,513.04 i”
0.00 2,513.04 2,513.04 D 1,064.52 136
1300 Deferred expenses
To adjust deferred revenue to 0. 31/03/2004 N 4 (2,600.00)
2,600.00 (2,600.00) 0.00 v GG 2,600.00 (100)
1402 Equipment AFN
38,468.18 0.00 38,468.18 YAU 30,126.17 28
1408 Computer equipment
To record disposal of laptop 31/03/2004 N 7 (2,187.87)
23,061.69 (2,187.87) 22,917.99 (9)

20,873.82 |v“ U

18/05/2004
10:34 AM

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