会计学英文案例1revisedWord下载.docx

会计学英文案例1revisedWord下载.docx

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10800

PhotographicEquipment

10900

AccumulatedDepreciation-PhotographicEquipment

11000

OfficeEquipment

11100

AccumulatedDepreciation-OfficeEquipment

11200

Vehicle

11300

AccumulatedDepreciation-Vehicle

Liabilities

20100

AccountsPayable

20200

NotePayable

20300

SalaryPayable

20400

InterestPayable

20500

UnearnedPhotographicServiceRevenue

Owner’sEquity

30100

PhilipBrowning,Capital

30200

PhilipBrowning,Withdrawals

30300

IncomeSummary

Revenue

40100

PhotographicServiceRevenue

Expenses

50100

SalaryExpense

50200

RentExpense

50300

UtilitiesExpense

50400

PhotographicSuppliesExpense

50500

OfficeSuppliesExpense

50600

InsuranceExpense

50700

DepreciationExpense-PhotographicEquipment

50800

DepreciationExpense-OfficeEquipment

50900

DepreciationExpense-Vehicle

51000

GasandOilExpense

51100

JanitorialExpense

51200

AdvertisingExpense

51300

InterestExpense

51400

MiscellaneousExpense

A-1photographystartsitsbusinessinSeptember.Allofthefirstmonth’sactivityforitisasfollows.

Sep

1

PhilipBrowningdeposited$10,000inthebusinessaccount.Alsoonthisdate,PhiliptransferredhisVehicle,worth$12,500,tothebusiness.Besides,healsoprovidedOfficeEquipmentandPhotographicEquipment,whichworth$25,000and50,000,respectively.Philipreceived$97,500ofcapital.

Received$6,000toprovidePhotographicserviceinthenext12monthsforanotherbusiness.

PurchasedanAutoinsurancepolicyfor$2,400andpaidcashforoneyear.

Wroteacheckfor$3,600torentanoffice.Inthe“for”areaofthecheck,itstates“SeptemberthroughDecemberrent”.

5

Purchase$264ofPhotographicSuppliesonaccount.

6

PerformedPhotographicServicesandreceived$1,563ofcash.

10

Purchased$4,000ofofficeequipmentonaccount.

Paid$18forMagazinesubscription.

11

PerformedPhotographicServicesfor$1,500toJerriWalesonaccount.

PerformedPhotographicServicesandreceived$1,288ofcash.

12

Paid$200toSafeguardOilCompanyforgasandoilconsumed

Borreowed$20,000fromCentralNationalBankduewithin60days,10%interestratefortwomonth.

15

Paid$350foradvertisingintheCharlotteNews.

18

PerformedPhotographicServicesfor$2,700toAlliedEnergy,Inc.onaccount.

PerformedPhotographicServicesandreceived$5,172ofcash.

19

Purchased$230ofofficesuppliesonaccount

22

PaidRoyalMaintenanceforjanitorialservicefor$100.

PurchasedaPhotographicEquipmentcosting$2,900,andsomePhotographicSuppliescosting$800.Alltheamountareunpaid.

25

Philipwithdrewcashof$1,000

Purchasedatractoflandfor$7,500ofcash.

PerformedPhotographicServicesandreceived$4,527ofcash.

28

Paid$3,500salariesforcontractlabor

30

Paidutilitybill$275.

Paid$264forsuppliespreviouslypurchasedoncredit.

Adjusting

$500ofservicehasbeenprovidedforunearnedservicerevenue.

$200ofprepaidinsuranceexpired

$900ofprepaidrentexpired

$749ofPhotographicsuppliesconsumed

$105ofofficesuppliesconsumed

Depreciationexpenseforphotoequipmentwas$400

Depreciationexpenseforofficeequipmentwas$250

Depreciationexpenseforvehiclewas$500

$350ofsalaryexpenseincurredbutunpaid

$100ofinterestexpenseaccrued

AccountingForms

GeneralJournal

Date

AccountsandExplanations

Post.Ref.

Debit

Credit

1-Sep

5-Sep

6-Sep

10-Sep

11-Sep

12-Sep

15-Sep

18-Sep

19-Sep

22-Sep

25-Sep

28-Sep

30-Sep

AdjustingEntries

UnearnedServiceRevenue

500

ServiceRevenue

200

900

749

105

OfficeSupplies

DepreciationExpense-PhotoEquipment

400

AccumulatedDep-PhotoEquipment

250

AccumulatedDep-OfficeEquipment

AccumulatedDep-Vehicle

350

100

GeneralLeger

Account:

AccountNo.

Reference

PostRef.

TransDescription

DebitAmt

CreditAmt

9/1/13

9/6/13

9/10/13

9/11/13

9/12/13

9/15/13

9/18/13

9/22/13

9/25/13

9/28/13

9/30/13

9/5/13

9/19/13

AccumulatedDepreciationPhotographicEquipment

AccumulatedDepreciationOfficeEquipment

AccumulatedDepreciationVehicle