关闭

关闭

关闭

封号提示

内容

首页 Chapter_04

Chapter_04.pdf

Chapter_04

bluebreeze
2011-09-11 0人阅读 0 0 0 暂无简介 举报

简介:本文档为《Chapter_04pdf》,可适用于财会税务领域

ChapterCompletingtheAccountingCycleQUICKSTUDIESQuickStudy(minutes)IncomeSummarybalanceafterclosingrevenuesandexpensesRevenues:$,$,=$,CrExpenses:$,$,$,=,DrCreditbalance(equaltonetincome)=$,CrMIrvine,CapitalaccountbalanceafterallclosingentriesBeginningbalance$,Plusnetincome,,Lesswithdrawals,Endingbalance$,QuickStudy(minutes)(i)Analyzingtransactionsandevents(c)Journalizingtransactionsandevents(e)Postingthejournalentries(b)Preparingtheunadjustedtrialbalance(f)Journalizingandpostingadjustingentries(g)Preparingtheadjustedtrialbalance(a)Preparingthefinancialstatements(h)Journalizingandpostingclosingentries(d)PreparingthepostclosingtrialbalanceQuickStudy(minutes)ECE©McGrawHillCompanies,SolutionsManual,Chapter©McGrawHillCompanies,FundamentalAccountingPrinciples,thEditionABFADQuickStudy(minutes)CurrentassetsCash$,Accountsreceivable,Officesupplies,Prepaidinsurance,Totalcurrentassets$,CurrentliabilitiesAccountspayable$,Unearnedservicesrevenue,Totalcurrentliabilities$,Currentratio=$,$,=QuickStudy(minutes)ComputationofJFischer,CapitalfortheDec,,balancesheetJFischer,Capital(beginning)$,Addnetincome($,$,),,Lesswithdrawals(,)JFischer,Capital(ending)$,QuickStudy(minutes)aIdBbBeBcIfBQuickStudy(minutes)adbec©McGrawHillCompanies,SolutionsManual,ChapterQuickStudy(minutes)EDGARDOCOMPANYWorkSheetUnadjustedTrialBalanceAdjustmentsAdjustedTrialBalanceIncomeStatementBalanceSheetAccountTitleDrCrDrCrDrCrDrCrDrCrPrepaidRent,(a),,ServicesRevenue,(b),,Wagesexpense,(c),,AccountsReceivable(b)WagesPayable(c)RentExpense(a)QuickStudy(minutes)DecServicesRevenue,IncomeSummary,ToclosetherevenueaccountIncomeSummary,WagesExpense,RentExpense,ToclosetheexpenseaccountsIncomeSummary,PSimms,Capital,TocloseIncomeSummaryaccountPSimms,Capital,PSimms,Withdrawals,ToclosethewithdrawalsaccountQuickStudy(minutes)TheonlyaccountfromQSthatwouldappearinpostclosingtrialbalanceisPSimms,CapitalEXERCISESExercise(minutes)Closingentries()ServicesRevenue,IncomeSummary,Toclosetherevenueaccount()IncomeSummary,DepreciationExpense,SalariesExpense,InsuranceExpense,RentExpense,Toclosetheexpenseaccounts()IncomeSummary,RCruz,Capital,TocloseIncomeSummaryaccount©McGrawHillCompanies,FundamentalAccountingPrinciples,thEdition()RCruz,Capital,RCruz,Withdrawals,ToclosethewithdrawalsaccountPostedaccountsRCruz,CapitalNoSalariesExpenseNoDatePRDebitCreditBalanceDatePRDebitCreditBalanceMar,Mar,(),,(),(),,RCruz,WithdrawalsNoInsuranceExpenseNoDatePRDebitCreditBalanceDatePRDebitCreditBalanceMar,Mar,(),(),ServicesRevenueNoRentExpenseNoDatePRDebitCreditBalanceDatePRDebitCreditBalanceMar,Mar,(),(),DepreciationExpenseNoIncomeSummaryNoDatePRDebitCreditBalanceDatePRDebitCreditBalanceMar,(),,(),(),,(),©McGrawHillCompanies,SolutionsManual,ChapterExercise(minutes)SantaraMarketingCompanyWorkSheetAdjustedTrialBalanceClosingEntryInformationPostClosingTrialBalanceNoAccountTitleDrCrDrCrDrCrCash,,Accountsreceivable,,Equipment,,AccumulateddepreciationEquipment,,Franchise,,Accountspayable,,Salariespayable,,Unearnedfees,,TSantara,Capital,(),(),,TSantara,Withdrawals,(),Marketingfeesearned,(),DepreciationexpenseEquipment,(),Salariesexpense,(),Rentexpense,(),Miscellaneousexpense,(),Incomesummary(),(),(),Totals,,,,,,©McGrawHillCompanies,FundamentalAccountingPrinciples,thEditionExercise(minutes)RESOURCETRUCKINGCOMPANYIncomeStatementForYearEndedDecember,Truckingfeesearned$,ExpensesDepreciationexpenseTrucks$,Salariesexpense,Officesuppliesexpense,RepairsexpenseTrucks,Totalexpenses,Netincome$,RESOURCETRUCKINGCOMPANYStatementofOwner’sEquityForYearEndedDecember,JReso,Capital,December,$,Add:Netincome,,Less:Withdrawals(,)JReso,Capital,December,$,RESOURCETRUCKINGCOMPANYBalanceSheetDecember,AssetsCurrentassetsCash$,Accountsreceivable,Officesupplies,Totalcurrentassets,Plantassets©McGrawHillCompanies,SolutionsManual,ChapterTrucks$,AccumulateddepreciationTrucks(,),Land,Totalplantassets,Totalassets$,LiabilitiesCurrentliabilitiesAccountspayable$,Interestpayable,Totalcurrentliabilities,Longtermnotespayable,Totalliabilities,EquityJReso,Capital*,Totalliabilitiesandequity$,Exercise(minutes)Instructornote:Entriesareshownwithoutanaccountreferencecolumnbecausenopostingisrequired(a)InsuranceExpenseOfficeEquipmentInsuranceExpenseStoreEquipmentPrepaidInsuranceTorecordexpiredinsurance(b)OfficeSuppliesExpense,OfficeSupplies,Torecordconsumedsupplies(c)DepreciationExpenseOfficeEquipment,AccumulatedDepreciationOfficeEquip,Torecorddepreciationofofficeequip(d)InterestReceivableInterestRevenueTorecordaccruedinterestincome(e)OfficeSalariesExpense©McGrawHillCompanies,FundamentalAccountingPrinciples,thEditionSalariesPayableTorecordaccruedsalariesExercise(minutes)LinnCompanyWorkSheetAdjustedTrialBalanceIncomeStatementBalanceSheetStatementofOwner’sEquityNoAccountDrCrDrCrDrCrCash,,Accountsreceivable,,Trucks,,AccumulateddepreciationTrucks,,Land,,Accountspayable,,Salariespayable,,Unearnedfees,,DLinnCapital,,DLinn,Withdrawals,,Plumbingfeesearned,,DepreciationexpenseTrucks,,Salariesexpense,,Rentexpense,,Miscellaneousexpense,,Totals,,,,,,Netincome,,Totals,,,,©McGrawHillCompanies,SolutionsManual,Chapter©McGrawHillCompanies,FundamentalAccountingPrinciples,thEditionExercise(minutes)WorkSheetAccountTitleDebitCreditRentearned,Salariesexpense,Insuranceexpense,Officesuppliesexpense,Bikerepairexpense,DepreciationexpenseBikes,Totals,,Netincome,Totals,,Closingentries()RentEarned,IncomeSummary,Toclosetherevenueaccount()IncomeSummary,SalariesExpense,InsuranceExpense,OfficeSuppliesExpense,BikeRepairExpense,DepreciationExpenseBikes,Toclosetheexpenseaccounts()IncomeSummary,CJohnson,Capital,TocloseIncomeSummaryaccount©McGrawHillCompanies,SolutionsManual,ChapterExercise(minutes)PartSANTAGADELIVERYCOMPANYWorkSheetForYearEndedDecember,UnadjustedTrialBalanceAdjustmentsAdjustedTrialBalanceIncomeStatementBalanceSheetandStatementofOwner’sEqutiyAccountTitleDrCrDrCrDrCrDrCrDrCrCash,,,Accountsreceivable,,,Officesupplies,(c),Trucks,,,AccumDepreciationTrucks,(a),,,Land,,,Accountspayable,,,Interestpayable,(b),,,Longtermnotespayable,,,DSantagaCapital,,,DSantaga,Withdrawals,,,Deliveryfeesearned,,,DepreciationexpenseTrucks,(a),,,Salariesexpense,,,Officesuppliesexpense,(c),,,Interestexpense,(b),,,RepairsexpenseTrucks,,,Totals,,,,,,,,,,NetIncome,,Totals,,,,Exercise(Continued)ClosingentriesDeliveryFeesEarned,IncomeSummary,ToclosetherevenueaccountIncomeSummary,DepreciationExpenseTrucks,SalariesExpense,OfficeSuppliesExpense,InterestExpense,RepairsExpenseTrucks,ToclosetheexpenseaccountsIncomeSummary,DSantaga,Capital,TocloseIncomeSummaryaccountDSantaga,Capital,DSantaga,Withdrawals,ToclosethewithdrawalsaccountDSantaga,CapitalonthebalancesheetBeginningbalance$,Add:Netincome,,Less:Withdrawals(,)Endingbalance$,©McGrawHillCompanies,FundamentalAccountingPrinciples,thEditionPROBLEMSETAProblemA(minutes)CCBCAZZFCAAEAEAACEEG©McGrawHillCompanies,SolutionsManual,ChapterProblemA(minutes)INSTRUCTORNOTE:Ledgeraccounts(aspreparedperPart)areshownafterPartastheywouldappearafterallentriesarepostedPartTransactionsforAprilAprilCash,ComputerEquipment,JNozomi,Capital,OwnerinvestedinthebusinessRentExpense,Cash,Paidonemonth’srentOfficeSupplies,Cash,AcquiredofficesuppliesPrepaidInsurance,Cash,Paidmonths’premiuminadvanceSalariesExpense,Cash,Paidtwoweeks’salariesCash,CommissionsEarned,CollectedcommissionsfromairlinesSalariesExpense,Cash,Paidtwoweeks’salariesRepairsExpenseCashRepairedthecomputerTelephoneExpenseCashPaidthetelephonebillJN

用户评价(0)

关闭

新课改视野下建构高中语文教学实验成果报告(32KB)

抱歉,积分不足下载失败,请稍后再试!

提示

试读已结束,如需要继续阅读或者下载,敬请购买!

评分:

/25

意见
反馈

立即扫码关注

爱问共享资料微信公众号

返回
顶部

举报
资料