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Chapter_04.pdf

Chapter_04.pdf

上传者: bluebreeze 2011-09-11 评分 0 0 0 0 0 0 暂无简介 简介 举报

简介:本文档为《Chapter_04pdf》,可适用于财会税务领域,主题内容包含ChapterCompletingtheAccountingCycleQUICKSTUDIESQuickStudy(minutes)IncomeSu符等。

ChapterCompletingtheAccountingCycleQUICKSTUDIESQuickStudy(minutes)IncomeSummarybalanceafterclosingrevenuesandexpensesRevenues:$,$,=$,CrExpenses:$,$,$,=,DrCreditbalance(equaltonetincome)=$,CrMIrvine,CapitalaccountbalanceafterallclosingentriesBeginningbalance$,Plusnetincome,,Lesswithdrawals,Endingbalance$,QuickStudy(minutes)(i)Analyzingtransactionsandevents(c)Journalizingtransactionsandevents(e)Postingthejournalentries(b)Preparingtheunadjustedtrialbalance(f)Journalizingandpostingadjustingentries(g)Preparingtheadjustedtrialbalance(a)Preparingthefinancialstatements(h)Journalizingandpostingclosingentries(d)PreparingthepostclosingtrialbalanceQuickStudy(minutes)ECEMcGrawHillCompanies,SolutionsManual,ChapterMcGrawHillCompanies,FundamentalAccountingPrinciples,thEditionABFADQuickStudy(minutes)CurrentassetsCash$,Accountsreceivable,Officesupplies,Prepaidinsurance,Totalcurrentassets$,CurrentliabilitiesAccountspayable$,Unearnedservicesrevenue,Totalcurrentliabilities$,Currentratio=$,$,=QuickStudy(minutes)ComputationofJFischer,CapitalfortheDec,,balancesheetJFischer,Capital(beginning)$,Addnetincome($,$,),,Lesswithdrawals(,)JFischer,Capital(ending)$,QuickStudy(minutes)aIdBbBeBcIfBQuickStudy(minutes)adbecMcGrawHillCompanies,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,TocloseIncomeSummaryaccountMcGrawHillCompanies,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$,Accountsreceivable,Officesupplies,Totalcurrentassets,PlantassetsMcGrawHillCompanies,SolutionsManual,ChapterTrucks$,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)OfficeSalariesExpenseMcGrawHillCompanies,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,ChapterMcGrawHillCompanies,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,TocloseIncomeSummaryaccountMcGrawHillCompanies,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)CCBCAZZFCAAEAEAACEEGMcGrawHillCompanies,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

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