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Fishing Guide
Bass Fishing Guide - Improve Your Bass Fishing Experience
By Robert Nelsons
The Bass fish is generally identified as a black fish; there are other types such as the small mouth bass and the largemouth bass. Bass fishing
actually originated here in the US. Back in the day anglers would fish for Bass to put food on the table, however today it has evolved into a sport. The sport of Bass
fishing became extremely popular back in the 50's. Due to this fact the evolution of fishing gear has been drastic, technology such as GPS and electronic
boats have taken the sport to a whole new level, far from its humble beginnings. Today you can get some fancy fishing gear such as rods, lures, reels and
lines. The sport of Bass fishing has generated a lot money over the years and continues to do so. As mentioned earlier the bass is no longer considered food
but a sought after prize. In a lot of cases the fish are caught and then released, hence the term, "catch and released". The fish you catch must be alive as
dead fish will not be counted to your score. After the fish is caught it is weighted and then released immediately back into the water. If the fish is under any stress it is
placed in a holding tank for treatment then later released. When it comes to bass fishing like any other fishing the emphasis is upon locating the fish. In order
to do this you will need some tools. First and foremost you will need to be able to read a map, and then the goal is to trace the fish. You will need to understand water
debts and you will also need clear water to fish. In addition to that you will need to understand the temperatures that these types of fish populate in and like
anything else there will be seasonal variances. Vegetation, contours, shallow water and deep water are all factors you will need to consider in order to catch these
fish. Once you get this down then as they say the game is on. Do You Want To-Accelerate Your Largemouth Bass Fishing Techniques, Click here for your Bass Fishing Guide and learn how to improve your bass fishing experience. Learn from
the basics... the best Lures to use for a specific situation, which not to use, when you should NOT abandon an area that you normally would have, the best
Locations and proper technique to use for that specific location - Click here for Pro Bass Fishing Techniques. | |
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How would I Prepare a profit and loss, and balance sheet for the month ending June 30?
6/1Owner contributes an additional $5000 to the business
6/1Clients book a float on the Deschutes and pay for services, $350
6/3Clients book two day float on the N. Umpqua and pay for services, $1100
6/4AJR buys lunch and other trip supplies for $105
6/6AJR buys a new 14'3" whitewater raft for $3100 plus $75 shipping, owes retailer by Aug 1.
6/6AJR pays $275 for vehicle maintenance
6/7Clients book a float on the McKenzie and pay $95
6/9AJR receives $350, which is the remaining balance from trip performed in May
6/10AJR pays $325 to guides
6/10AJR pays $75 to rewire trailer with defective lights
6/10Owner purchases QuickBooks (not company money) for $139 to better manage clients and company bookkeeping
6/11AJR takes clients for a float for $325 on the McKenzie, trip was booked by Travel Agent that gets a 10% commission on the 5th of the following month.
6/12AJR takes 50 person group for a float, (McKenzie) revenue $2500, but had to rent 2 extra boats at $75 each
6/12AJR bought box lunches for 50 person trip, $5 per client, plus additional lunches for 6 guides
6/14Purchased new brochures for $195
6/15Owner takes draw of $250
6/15AJR pays the transportation fuel bill for the first half of the month, $295
6/15Guide fails to plug in trailer wires and they are destroyed in drive home, $75 to rewire trailer
6/17Sends one boat and guide to Deschutes to haul gear for fishing guide, will be paid $300 next month
6/18Clients pay $625 for McKenzie trip
6/19Clients pay $1250 for two day N. Umpqua trip
6/19AJR pays $165 for food for N. Umpqua tip
6/19In effort to save money, guides overload trailer thus breaking an axle - $215 for repair
6/19Purchase T shirts with company logo for guides, $250 - (otherwise they wear inappropriate shirts)
6/22Clients pay $235 for a 1/2 day McKenzie Float
6/23Guide gets a speeding ticket in company van, $110
6/25AJR pays guides $625
6/30Non-Profit organization goes on a float, but for budgetary reasons will pay $435 by 15th of July
6/30Fuel bill of $310 paid for second half of the month
6/30Owner takes draw of $325
Adjusting Entries
6/30AJR has an arrangement with local shuttle driver to move vehicles while boats are on the river. The charge is $25 per vehicle moved, due by 10th of following month. A count of the shuttles show 11 shuttles for June. (11x25)
6/30Monthly Depreciation amounts are as follows:
16ft Cataraft$75
15'6 Raft$85
Trailer$25
Van$125
6/30The newly acquired 14'3 raft has an estimated salvage of $775 and a 48 month useful life.
6/30The company owes a 3% special use permit fee to the US Forest Service for all revenue generated on the N. Umpqu and Deschutes.
Get the answers...
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How would I Post the June Transactions and adjusting entries to the T accounts?
6/1Owner contributes an additional $5000 to the business
6/1Clients book a float on the Deschutes and pay for services, $350
6/3Clients book two day float on the N. Umpqua and pay for services, $1100
6/4AJR buys lunch and other trip supplies for $105
6/6AJR buys a new 14'3" whitewater raft for $3100 plus $75 shipping, owes retailer by Aug 1.
6/6AJR pays $275 for vehicle maintenance
6/7Clients book a float on the McKenzie and pay $95
6/9AJR receives $350, which is the remaining balance from trip performed in May
6/10AJR pays $325 to guides
6/10AJR pays $75 to rewire trailer with defective lights
6/10Owner purchases QuickBooks (not company money) for $139 to better manage clients and company bookkeeping
6/11AJR takes clients for a float for $325 on the McKenzie, trip was booked by Travel Agent that gets a 10% commission on the 5th of the following month.
6/12AJR takes 50 person group for a float, (McKenzie) revenue $2500, but had to rent 2 extra boats at $75 each
6/12AJR bought box lunches for 50 person trip, $5 per client, plus additional lunches for 6 guides
6/14Purchased new brochures for $195
6/15Owner takes draw of $250
6/15AJR pays the transportation fuel bill for the first half of the month, $295
6/15Guide fails to plug in trailer wires and they are destroyed in drive home, $75 to rewire trailer
6/17Sends one boat and guide to Deschutes to haul gear for fishing guide, will be paid $300 next month
6/18Clients pay $625 for McKenzie trip
6/19Clients pay $1250 for two day N. Umpqua trip
6/19AJR pays $165 for food for N. Umpqua tip
6/19In effort to save money, guides overload trailer thus breaking an axle - $215 for repair
6/19Purchase T shirts with company logo for guides, $250 - (otherwise they wear inappropriate shirts)
6/22Clients pay $235 for a 1/2 day McKenzie Float
6/23Guide gets a speeding ticket in company van, $110
6/25AJR pays guides $625
6/30Non-Profit organization goes on a float, but for budgetary reasons will pay $435 by 15th of July
6/30Fuel bill of $310 paid for second half of the month
6/30Owner takes draw of $325
Adjusting Entries
6/30AJR has an arrangement with local shuttle driver to move vehicles while boats are on the river. The charge is $25 per vehicle moved, due by 10th of following month. A count of the shuttles show 11 shuttles for June. (11x25)
6/30Monthly Depreciation amounts are as follows:
16ft Cataraft$75
15'6 Raft$85
Trailer$25
Van$125
6/30The newly acquired 14'3 raft has an estimated salvage of $775 and a 48 month useful life.
6/30The company owes a 3% special use permit fee to the US Forest Service for all revenue generated on the N. Umpqu and Deschutes.
Get the answers...
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How would I create a T account using this info?
6/1Owner contributes an additional $5000 to the business
6/1Clients book a float on the Deschutes and pay for services, $350
6/3Clients book two day float on the N. Umpqua and pay for services, $1100
6/4AJR buys lunch and other trip supplies for $105
6/6AJR buys a new 14'3" whitewater raft for $3100 plus $75 shipping, owes retailer by Aug 1.
6/6AJR pays $275 for vehicle maintenance
6/7Clients book a float on the McKenzie and pay $95
6/9AJR receives $350, which is the remaining balance from trip performed in May
6/10AJR pays $325 to guides
6/10AJR pays $75 to rewire trailer with defective lights
6/10Owner purchases QuickBooks (not company money) for $139 to better manage clients and company bookkeeping
6/11AJR takes clients for a float for $325 on the McKenzie, trip was booked by Travel Agent that gets a 10% commission on the 5th of the following month.
6/12AJR takes 50 person group for a float, (McKenzie) revenue $2500, but had to rent 2 extra boats at $75 each
6/12AJR bought box lunches for 50 person trip, $5 per client, plus additional lunches for 6 guides
6/14Purchased new brochures for $195
6/15Owner takes draw of $250
6/15AJR pays the transportation fuel bill for the first half of the month, $295
6/15Guide fails to plug in trailer wires and they are destroyed in drive home, $75 to rewire trailer
6/17Sends one boat and guide to Deschutes to haul gear for fishing guide, will be paid $300 next month
6/18Clients pay $625 for McKenzie trip
6/19Clients pay $1250 for two day N. Umpqua trip
6/19AJR pays $165 for food for N. Umpqua tip
6/19In effort to save money, guides overload trailer thus breaking an axle - $215 for repair
6/19Purchase T shirts with company logo for guides, $250 - (otherwise they wear inappropriate shirts)
6/22Clients pay $235 for a 1/2 day McKenzie Float
6/23Guide gets a speeding ticket in company van, $110
6/25AJR pays guides $625
6/30Non-Profit organization goes on a float, but for budgetary reasons will pay $435 by 15th of July
6/30Fuel bill of $310 paid for second half of the month
6/30Owner takes draw of $325
Adjusting Entries
6/30AJR has an arrangement with local shuttle driver to move vehicles while boats are on the river. The charge is $25 per vehicle moved, due by 10th of following month. A count of the shuttles show 11 shuttles for June. (11x25)
6/30Monthly Depreciation amounts are as follows:
16ft Cataraft$75
15'6 Raft$85
Trailer$25
Van$125
6/30The newly acquired 14'3 raft has an estimated salvage of $775 and a 48 month useful life.
6/30The company owes a 3% special use permit fee to the US Forest Service for all revenue generated on the N. Umpqu and Deschutes.
Get the answers...
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