国际会计双语期末复习精品文档12页Word格式.docx
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国际会计双语期末复习精品文档12页Word格式.docx
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2.Prepareastatementofowner’sequityforthecurrentyearendedApril30,2019.
3.PrepareabalancesheetasofApril30,2019.
答案:
1.
CHICKADEETRAVELSERVICE
IncomeStatement
FortheYearEndedApril30,2019
Feesearned
$263,200
Expenses:
Wagesexpense
$131,700
Rentexpense
37,800
Utilitiesexpense
22,500
Suppliesexpense
7,100
Taxesexpense
5,600
Miscellaneousexpense
2,950
Totalexpenses
207,650
Netincome
$55,550
2.
StatementofOwner'
sEquity
AdamCellinic,capital,May1,2009
2019
$50,000
Netincomefortheyear
Lesswithdrawals
30,000
Increaseinowner'
sequity
25,550
AdamCellinic,capital,April30,2019
$75,550
3.
BalanceSheet
April30,2019
Assets
Liabilities
Cash
$53,050
Accountspayable
$12,200
Accountsreceivable
3,150
Supplies
3,350
Owner'
sEquity$75,550
Totalassets
$87,750
Totalliabilitiesandowner'
Chap2
1.TheZuniCo.hasthefollowingaccountsinitsledger:
Cash;
AccountsReceivable;
Supplies;
OfficeEquipment;
AccountsPayable;
GayleMcCall,Capital;
GayleMcCall,Drawing;
FeesEarned;
RentExpense;
AdvertisingExpense;
UtilitiesExpense;
MiscellaneousExpense.
JournalizethefollowingselectedtransactionsforAugust2019inatwo-columnjournal.Journalentryexplanationsmaybeomitted.
August1.Paidrentforthemonth,$1,500.
2.Paidadvertisingexpense,$700.
4.Paidcashforsupplies,$1,050.
6.Purchasedofficeequipmentonaccount,$7,500.
8.Receivedcashfromcustomersonaccount,$3,600.
12.Paidcreditoronaccount,$1,150.
20.Withdrewcashforpersonaluse,$1,000.
25.Paidcashforrepairstoofficeequipment,$500.
30.Paidtelephonebillforthemonth,$195.
31.Feesearnedandbilledtocustomersforthemonth,$10,150.
31.Paidelectricitybillforthemonth,$380.
2019
August1.RentExpense........................1500
Cash................................................................1500
2.AdvertisingExpense............700
Cash................................................................700
4.Supplies...................................1050
Cash................................................................1050
6.OfficeEquipment.....................7500
AccountsPayable..........................................7500
8.Cash...........................................3600
AccountsReceivable....................................3600
12.AccountsPayable...................1150
Cash................................................................1150
20.GayleMcCall,Drawing.............1000
Cash................................................................1000
25.MiscellaneousExpense.............500
Cash................................................................500
30.UtilitiesExpense.......................195
Cash................................................................195
31.Cash.........................................10150
FeesEarned...................................................10150
31.UtilitiesExpense.........................380
Cash................................................................380
Chapter3•TheMatchingConceptandtheAdjustingProcess
PROBLEM3-5A
GrecoServiceCo.,whichspecializesinappliancerepairservices,isownedandoperated
byCurtisLoomis.GrecoServiceCo.’saccountingclerkpreparedthefollowing
trialbalanceatDecember31,2019:
GrecoServiceCo.
TrialBalance
December31,2019
Cash..................................................4,200
AccountsReceivable.......................................20,600
PrepaidInsurance.........................................6,000
Supplies................................................1,450
Land..................................................100,000
Building................................................161,500
AccumulatedDepreciation—Building..........................75,700
Equipment..............................................80,100
AccumulatedDepreciation—Equipment........................35,300
AccountsPayable.........................................7,500
UnearnedRent..........................................7,200
CurtisLoomis,Capital......................................157,100
CurtisLoomis,Drawing....................................5,000
FeesEarned.............................................257,200
SalariesandWagesExpense.................................101,800
UtilitiesExpense..........................................28,200
AdvertisingExpense.......................................15,000
RepairsExpense..........................................12,100
MiscellaneousExpense.....................................4,050
540,000540,000
Thedataneededtodetermineyear-endadjustmentsareasfollows:
a.Depreciationofbuildingfortheyear,$3,600.
b.Depreciationofequipmentfortheyear,$2,400.
c.AccruedsalariesandwagesatDecember31,$2,170.
d.UnexpiredinsuranceatDecember31,$3,500.
e.FeesearnedbutunbilledonDecember31,$4,350.
f.SuppliesonhandatDecember31,$375.
g.RentunearnedatDecember31,$2,800.
1.Journalizetheadjustingentries.Addadditionalaccountsasneeded.
2.Determinethebalancesoftheaccountsaffectedbytheadjustingentriesandprepare
anadjustedtrialbalance.
答案:
a.
DepreciationExpense-Building
3,600
AccumulatedDepreciation-Building
b.
DepreciationExpense-Equipment
2,400
AccumulatedDepreciation-Equipment
c.
SalariesandWagesExpense
2,170
SalariesandWagesPayable
d.
InsuranceExpense
2,500
PrepaidInsurance
e.
AccountsReceivable
4,350
FeesEarned
f.
SuppliesExpense
1,075
Supplies
g.
UnearnedRent
4,400
RentRevenue
GRECOSERVICESCO.
AdjustedTrialBalance
December31,2019
4,200
24,950
3,500
375
Land
100,000
Building
161,500
79,300
Equipment
80,100
37,700
AccountsPayable
7,500
UnearnedRent
2,800
CindyLatty,Capital
157,100
CindyLatty,Drawing
5,000
261,550
103,970
UtilitiesExpense
28,200
AdvertisingExpense
15,000
RepairsExpense
12,100
MiscellaneousExpense
4,050
552,520
Chapter4CompletingtheAccountingCycle
1.IthacaServicesCo.offerscleaningservicestobusinessclients.CompletethefollowingworksheetforIthacaServicesCo,andpre
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