会计LCCI.docx
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会计LCCI.docx
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会计LCCI
GroupMembers
侯青邓蕊卢丹丹
金菊黄平许佳辉
Tableofcontents
一、Introduction
OurcompanyiscalledGreenkeyTechnologyTradeLimited.Itisfoundedin2000inChinaandcreatedbyVictor.ThenatureofourcompanyisTradingBusiness.
Ourcompanymainbusinessscopeisprovideair-condition.Inaddition,weareresponsibleforinstall.Wedelivertheair-conditiontothebuyer’sfinaldestination,freeoftransportationchargestothebuyer.
Thesloganofourcompanyisprovidebetterserviceandrichpeople’slife.Meanwhile,ourcompanyisoneoftheworld500strongcompanies.Weown1100staffs,andweinsistonapositiveattitudetofacethefutureopportunitiesandchallenges.Theadvantageisadheretotheopencooperationsothattomeettheneedsofthecustomers.Itwillmoreandmoreinternationalandprofessional.
二、Designbusiness
1.April1.Victortransferredcashfromapersonalbankaccounttobeusedforthebusiness,$25000.
2.Purchasedsuppliesonaccount$1150.
3.Receivedcashfromfeesearned,$4500.
4.Customerspurchaseair-conditiononaccount$12000
5.Customersdiscoverthatsomeoftheair-conditionweredefectiveandreturneditemswithaninvoicepriceof$2000,thecreditnote.
6.Paidtransportationchargesof$200.
7.Receivedcashforsellingair-condition$4000.
8.Paidrentforthemonth,$2000.
9.Purchased$20000ofair-conditionfromselleronaccountterm2/10,N/30.
10.Wediscoveredthatsomeoftheair-conditionweredefectiveandreturneditemswithaninvoicepriceof$2000,receivingcredit.
11.Paidtheamountowedontheinvoicewithinthediscountperiod.
12.Purchasedofficeequipmentonaccount,$1050.
13.Purchasedausedtruckfor$8000,paying$5000cashandtakingabankloanfortheremainder.
14.Purchasedsuppliesforcash,$1315.
15.Receivedcashforjobcompleted,$7300.
16.Paidannualpremiumsonpropertyinsurance,$1200.
17.Recordedjobscompletedonaccountandsentinvoicestocustomers,$4950.
18.Receivedaninvoicefortruckexpenses,tobepaidinJuly,$450.
19.Paidcashtodesignerforplansdelivered,$3100.
20.paidcashtocreditors,$1000.
21.Paidcashforadvertisingexpense,$500.
22.Receivedcashforsellingair-condition$6000.
23.Paidutilitiesexpenses,$750.
24.Paidmiscellaneousexpenses,$210.
25.Receivedcashfromcustomerswhoowe,$10000.
26.Paidsalariesofemployees,$3000.
27.Paidcreditoranortionoftheamountowedforequipmentpurchased$1050,
28.Determinedthatthecostofsuppliesonhandwas$215:
therefore,thecostofsuppliesusedwas$935.
29.Paidcashforthebankloan,$8000.
30.Withdrewcashforpersonaluse,$2000
1、Dr:
Cash25000
Cr:
Capital25000
2Dr:
Supplies1150
Cr:
AccountsPayable1150
3Dr:
Cash4500
Cr:
FeesEarned4500
4Dr:
AccountsReceivable12000
Cr:
Sales12000
5Dr:
Salesreturnandallowances2000
Cr:
AccountsReceivable2000
6Dr:
TransportationOut200
Cr:
Cash200
7Dr:
Cash4000
Cr:
Sales4000
8Dr:
RentExpense2000
Cr:
Cash2000
9Dr:
Purchases20000
Cr:
Accountspayable20000
10Dr:
Acountspayable2000
Cr:
Purchasesreturnandallowance2000
11Dr:
Accountspayable18000
Cr:
Cash17640
Purchasesdiscount360
12Dr:
Equipment1050
Cr:
AccountsPayable1050
13Dr:
Truck8000
Cr:
Cash5000
BankLoan3000
14Dr:
Supplies1315
Cr:
Cash1315
15Dr:
Cash7300
Cr:
FeesEarned7300
16Dr:
PrepaidInsurance1200
Cr:
Cash1200
17Dr:
AccountsReceivable4950
Cr:
FeesEarned4950
18Dr:
TruckExpense450
Cr:
AccountsPayable450
19Dr:
SalariesExpense3100
Cr:
Cash3100
20Dr:
AccountsPayable1000
Cr:
Cash1000
21Dr:
AdvertisingExpense525
Cr:
Cash525
22Dr:
Cash6000
Cr:
Sales6000
23Dr:
UtilitiesExpense750
Cr:
Cash750
24Dr:
MiscellaneousExpense210
Cr:
Cash210
25Dr:
Cash10000
Cr:
AccountsReceivable10000
26Dr:
SalariesExpense3000
Cr:
Cash3000
27Dr:
AccountsPayable1050
Cr:
Cash1050
28Dr:
SuppliesExpense935
Cr:
Supplies935
29Dr:
Bankloan3000
Cr:
Cash3000
30Dr:
Drawing2000
Cr:
Cash2000
TrailBalance
Aprial31
Cash14610
AccountsReceivable4950
Supplies1530
PrepaidInsurance1200
Equipment1050
Truck8000
Purchases20000
Accountspayable600
Capital25000
Drawing2000
Feesearned16750
Sales22000
Rentexpense2000
Truckexpense450
Salariesexpense6100
Suppliesexpense935
Utilitiesexpense750
AdvertisingExpenze525
Miscellaneousexpense210
Salesreturnandallowances2000
Purchasesreturnandallowance2000
PurchasesDiscount360
TransportationOut200
6671066710
GreenkeyTechnologyTradeLimited
AStatementofcomprenensiveincom
April31
Feesearned16750
Rentexpense2000
Truckexpense450
Salariesexpense6100
Suppliesexpense935
Utilitiesexpense750
AdvertisingExpenze525
Miscellaneousexpense210
Salesreturnandallowances2000
Purchasesreturnandallowance2000
PurchasesDiscount360
TransportationOut200
Totalexpenses10910
Netprofit5840
GreenkeyTechnologyTradeLimited
AStatementofFinancialposition
April31
Assets
Cash14610
Supplies1530
AccountsReceivable4950
PrepaidInsurance1200
Equipment1050
Truck8000
Purchases20000
Totalassets51340
Liabilities
Accountspayable600
Ower’sEquity
Capital,March125000
Drawing2000
NetprofitforApril5840
32840
Totalliabilitiesandowner’sequity51340
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