[quote=divae15;1499334]I have done my journals and T-accounts but I still cant balance my Trial Balance i dont know where i went wrong my entries seem right

What I did dr cr
1. Paid debt interest by cheque fr $1200 debt interest bank
debt interest is an expense
2. Paid personal emoluments by cheque $12000. p. emolument bank
3. Collected PAYE revenue in cash 47000 cash revenue
4. Deposited cash 47000. to bank bank cash
5.VAT revenue earned but not collected 15000. a/c receivable revenue
6. recorded monthly depreciation 4100. deprec expense accum.depri
7.collected by cheque outstanding
VAT Receivable $18850.00 bank a/creceivable vat
8. paid NIS employers contribution by cheque
by cheque $13500. a/c payable bank
9. paid outstanding NIS employers contribution a/c payable bank
by cheque 7700.

My General journal entry balances at 166,350.00

My T-accounts balances are

Expenses 38,500.
Bank 31,450.
Cash 0 because the $47,000. received in revenue was deposited in bank
Revenue 62,000.
A/c Receivable 3850.
Accumulative Depreciation 4100
A/c payable 7700

Please help i am really confused