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Chapter_09.pdf

Chapter_09

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

简介:本文档为《Chapter_09pdf》,可适用于财会税务领域

ChapterAccountingforReceivablesQUICKSTUDIESQuickStudy(minutes)Cash,CreditCardExpense*Sales,Torecordcreditcardsaleslessfees*$,xCostofGoodsSold,MerchandiseInventory,TorecordcostofsalesAccountsReceivableCreditCardCos,CreditCardExpense*Sales,Torecordcreditcardsaleslessfees*$,xCostofGoodsSold,MerchandiseInventory,TorecordcostofsalesdayslaterCash,AccountsReceivableCreditCardCos,TorecordcashreceiptsQuickStudy(minutes)OctAllowanceforDoubtfulAccountsAccountsReceivableDElwickTowriteoffaccountDecAccountsReceivableDElwick*©McGrawHillCompanies,SolutionsManual,ChapterAllowanceforDoubtfulAccountsToreinstateawrittenoffaccount*Ifthereisastrongbeliefthattheremaining$willbecollectedsoon,thenthefull$balancecanbereinstatedCashAccountsReceivableDElwickTorecordpaymentonareceivableQuickStudy(minutes)DecBadDebtsExpenseAllowanceforDoubtfulAccountsTorecordestimateofuncollectiblesDesiredbalanceinallowance=$,x=$,crAdjustmentrequired=$,cr$cr=$Desiredbalanceinallowance=$,(part)Adjustmentrequired=$,cr$dr=$,QuickStudy(minutes)DecBadDebtsExpense,AllowanceforDoubtfulAccounts,Torecordestimateofuncollectibles($,x)QuickStudy(minutes)AugNotesReceivableDKissick,AccountsReceivableDKissick,TorecordreceiptofnoteonaccountMaturitydateOctCash,NotesReceivableDKissick,InterestRevenue©McGrawHillCompanies,FundamentalAccountingPrinciples,thEditionTorecordcashreceivedonnoteplusinterest($,xx)QuickStudy(minutes)DecInterestReceivableInterestRevenueTorecordtheyearendadjustmentforinterestearned($,xx)MaturitydateJanCash,InterestReceivableInterestRevenue*NotesReceivable,Torecordcashreceivedonnoteplusinterest*$,xxEXERCISESExercise(minutes)AprCash,CreditCardExpense*Sales,Torecordcreditcardsaleslessfee*($,x)CostofGoodsSold,MerchandiseInventory,TorecordcostofsalesAccountsReceivableContinental,CreditCardExpense*Sales,Torecordcreditcardsaleslessfee*($,x)CostofGoodsSold,MerchandiseInventory,Torecordcostofsales©McGrawHillCompanies,SolutionsManual,ChapterCash,AccountsReceivableContinental,TorecordcashreceivedoncreditsaleslessfeesExercise(minutes)PartGENERALLEDGERAccountsReceivableSalesSalesReturnsandAllowancesNov,NovNov,Nov,,,,,,Bal,Exercise(concluded)PartcontinuedACCOUNTSRECEIVABLELEDGERSkiShopWelcomeEnterprisesKitRoninNov,Nov,Nov,Nov,Bal,BalPartBeachumCompanyScheduleofAccountsReceivableNovember,SkiShop$,WelcomeEnterprises,KitRoninTotal$,Comparison:ThetotaloftheScheduleofAccountsReceivable($,)isprovedwiththebalanceoftheAccountsReceivablecontrollingTaccountfromPart($,)©McGrawHillCompanies,FundamentalAccountingPrinciples,thEditionExercise(minutes)DecBadDebtsExpense,AllowanceforDoubtfulAccounts,Torecordestimatedbaddebtsexpense(x$,)FebAllowanceforDoubtfulAccountsAccountsReceivableDFidelTowriteoffanaccountJuneAccountsReceivableDFidelAllowanceforDoubtfulAccountsToreinstateanaccountJuneCashAccountsReceivableDFidelTorecordcashreceivedonaccountxercise(minutes)EaDecBadDebtsExpense*AllowanceforDoubtfulAccountsTorecordestimatedbaddebtsexpense*Unadjustedbalance=$,creditEstimatedbalance($,x)=,creditRequiredadjustment=$creditbDecBadDebtsExpense**,AllowanceforDoubtfulAccounts,Torecordestimatedbaddebtsexpense**Unadjustedbalance=$debitEstimatedbalance($,x)=,creditRequiredadjustment=$,credit©McGrawHillCompanies,SolutionsManual,ChapterExercise(minutes)aComputationoftheestimatedbalanceoftheallowanceforuncollectibles:Notdue:$,x=$to:,x=to:,x=to:,x=Over:,x=$,creditbDecBadDebtsExpense,AllowanceforDoubtfulAccounts,Torecordestimatedbaddebts**Unadjustedbalance$debitEstimatedbalance,creditRequiredadjustment$,creditcDecBadDebtsExpense,AllowanceforDoubtfulAccounts,Torecordestimatedbaddebts**Unadjustedbalance$creditEstimatedbalance,creditRequiredadjustment$,credit©McGrawHillCompanies,FundamentalAccountingPrinciples,thEditionExercise(minutes)aComputationoftheestimatedbalanceoftheallowanceforuncollectibles:$,x=$,creditbDecBadDebtsExpense,AllowanceforDoubtfulAccounts,Torecordestimatedbaddebts**Unadjustedbalance$debitEstimatedbalance,creditRequiredadjustment$,creditcDecBadDebtsExpense,AllowanceforDoubtfulAccounts,Torecordestimatedbaddebts**Unadjustedbalance$creditEstimatedbalance,creditRequiredadjustment$,creditExercise(minutes)FebAllowanceforDoubtfulAccountsAccountsReceivableLagunaCoAccountsReceivableMalibuCoTowriteoffspecificaccountsJuneAccountsReceivableLagunaAllowanceforDoubtfulAccountsToreinstateanaccountJuneCashAccountsReceivableLagunaTorecordcashreceivedonaccount©McGrawHillCompanies,SolutionsManual,ChapterExercise(minutes)aExpenseisofcreditsalesDecBadDebtsExpense,AllowanceforDoubtfulAccounts,Torecordestimatedbaddebts$,xbExpenseisoftotalsalesDecBadDebtsExpense,AllowanceforDoubtfulAccounts,Torecordestimatedbaddebts($,$,)xcAllowanceisofaccountsreceivableDecBadDebtsExpense,AllowanceforDoubtfulAccounts,Torecordestimatedbaddebts**Unadjustedbalance$,debitEstimatedbalance($,x),creditRequiredadjustment$,credit©McGrawHillCompanies,FundamentalAccountingPrinciples,thEditionExercise(minutes)JulyAccountsReceivable,Sales,TorecordsalesoncreditCostofGoodsSold,MerchandiseInventory,TorecordcostofsalesCash,FactoringFeeExpense*,AccountsReceivable,Torecordsaleofreceivable*($,x)Cash,AccountsReceivable,TorecordcashreceivedonaccountCash,NotesPayable,TorecordcashfromaloanNotetoFinancialStatementsAccountsreceivableintheamountof$,arepledgedassecurityfora$,notepayabletoMainBank©McGrawHillCompanies,SolutionsManual,ChapterExercise(minutes)NovNotesReceivableCCruz,AccountsReceivableCCruz,TorecordreceiptofnoteonaccountDecInterestReceivableInterestRevenueTorecordinterestearned$,xxAprCash,NotesReceivableCCruz,InterestRevenueInterestReceivableTorecordcashreceivedonnoteplusinterestearned$,xxExercise(minutes)MarNotesReceivableJPenn,AccountsReceivableJPenn,TorecordreceiptofnoteonaccountSeptAccountsReceivableJPenn,InterestRevenueNotesReceivableJPenn,Torecordnotedishonoredplusinterestearned$,xx=$DecAllowanceforDoubtfulAccounts,AccountsReceivableJPenn,Towriteoffanaccount©McGrawHillCompanies,FundamentalAccountingPrinciples,thEditionExercise(minutes)DecNotesReceivableASumera,AccountsReceivableASumera,TorecordreceiptofnoteonaccountInterestReceivableInterestRevenueTorecordinterestearned$,xxFebCash,InterestRevenueInterestReceivableNotesReceivableASumera,Torecordcashreceivedonnoteplusinterest$,xx()=$MarNotesReceivableKudakCo,AccountsReceivableKudakCo,TorecordreceiptofnoteonaccountNotesReceivableRBurgess,AccountsReceivableRBurgess,TorecordreceiptofnoteonaccountAprAccountsReceivableRBurgess,InterestRevenueNotesReceivableRBurgess,Torecordreceivablefordishonorednoteplusinterest$,xxMayAllowanceforDoubtfulAccounts,AccountsReceivableRBurgess,TowriteoffaccountJuneCash,InterestRevenueNotesReceivableKudakCo,Torecordcashreceivedonnotewithinterest$,xx©McGrawHillCompanies,SolutionsManual,ChapterPROBLEMSETAProblemA(minutes)JuneAccountsReceivableABullaroSalesTorecordsalesoncreditCostofGoodsSoldMerchandiseInventoryTorecordcostofsalesCash,Creditcardexpense*Sales,Torecordcreditcardsaleslessfee*($,x)CostofGoodsSold,MerchandiseInventory,TorecordcostofsalesAccountsReceivableAccess,Creditcardexpense*Sales,Torecordcreditcardsaleslessfee*($,x)CostofGoodsSold,MerchandiseInventory,TorecordcostofsalesAccountsReceivableAccess,Creditcardexpense*Sales,Torecordcreditcardsaleslessfee*($,x)CostofGoodsSold,MerchandiseInventory,TorecordcostofsalesNojournalentryrequiredAllowanceforDoubtfulAccountsAccountsReceivableTWanekTowriteoffaccountdueCash,AccountsReceivableAccess,Torecordcashfromcreditcardco($,$,)CashSalesDiscounts*AccountsReceivableABullaroTorecordcashreceivedlessdiscount*($x)©McGrawHillCompanies,FundamentalAccountingPrinciples,thEditionProblemA(minutes)aAccountsReceivable,,Sales,,TorecordsalesonaccountCostofGoodsSold

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