会计学英文案例1revised.docx
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会计学英文案例1revised.docx
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会计学英文案例1revised
A-1Photographyisestablishedon1September,2013.Itsaccountantscreatealistofthefollowingaccountstoprepareforfutureaccountingwork.
A-1PhotographyChartofAccounts
No.
Assets
10100
Cash
10200
AccountsReceivable
10300
PrepaidRent
10400
PrepaidInsurance
10500
PhotographicSupplies
10600
OfficeSupplies
10700
Land
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.
1
Received$6,000toprovidePhotographicserviceinthenext12monthsforanotherbusiness.
1
PurchasedanAutoinsurancepolicyfor$2,400andpaidcashforoneyear.
1
Wroteacheckfor$3,600torentanoffice.Inthe“for”areaofthecheck,itstates“SeptemberthroughDecemberrent”.
5
Purchase$264ofPhotographicSuppliesonaccount.
6
PerformedPhotographicServicesandreceived$1,563ofcash.
10
Purchased$4,000ofofficeequipmentonaccount.
10
Paid$18forMagazinesubscription.
11
PerformedPhotographicServicesfor$1,500toJerriWalesonaccount.
11
PerformedPhotographicServicesandreceived$1,288ofcash.
12
Paid$200toSafeguardOilCompanyforgasandoilconsumed
12
Borreowed$20,000fromCentralNationalBankduewithin60days,10%interestratefortwomonth.
15
Paid$350foradvertisingintheCharlotteNews.
18
PerformedPhotographicServicesfor$2,700toAlliedEnergy,Inc.onaccount.
18
PerformedPhotographicServicesandreceived$5,172ofcash.
19
Purchased$230ofofficesuppliesonaccount
22
PaidRoyalMaintenanceforjanitorialservicefor$100.
22
PurchasedaPhotographicEquipmentcosting$2,900,andsomePhotographicSuppliescosting$800.Alltheamountareunpaid.
25
Philipwithdrewcashof$1,000
25
Purchasedatractoflandfor$7,500ofcash.
25
PerformedPhotographicServicesandreceived$4,527ofcash.
28
Paid$3,500salariesforcontractlabor
30
Paidutilitybill$275.
30
Paid$264forsuppliespreviouslypurchasedoncredit.
Adjusting
30
$500ofservicehasbeenprovidedforunearnedservicerevenue.
30
$200ofprepaidinsuranceexpired
30
$900ofprepaidrentexpired
30
$749ofPhotographicsuppliesconsumed
30
$105ofofficesuppliesconsumed
30
Depreciationexpenseforphotoequipmentwas$400
30
Depreciationexpenseforofficeequipmentwas$250
30
Depreciationexpenseforvehiclewas$500
30
$350ofsalaryexpenseincurredbutunpaid
30
$100ofinterestexpenseaccrued
AccountingForms
GeneralJournal
Date
AccountsandExplanations
Post.Ref.
Debit
Credit
1-Sep
1-Sep
1-Sep
1-Sep
5-Sep
6-Sep
10-Sep
10-Sep
GeneralJournal
Date
AccountsandExplanations
Post.Ref.
Debit
Credit
11-Sep
11-Sep
12-Sep
12-Sep
15-Sep
18-Sep
18-Sep
19-Sep
22-Sep
GeneralJournal
Date
AccountsandExplanations
Post.Ref.
Debit
Credit
22-Sep
25-Sep
25-Sep
25-Sep
28-Sep
30-Sep
30-Sep
GeneralJournal
Date
AccountsandExplanations
Post.Ref.
Debit
Credit
AdjustingEntries
30-Sep
UnearnedServiceRevenue
20500
500
ServiceRevenue
40100
500
30-Sep
InsuranceExpense
50600
200
PrepaidInsurance
10400
200
30-Sep
RentExpense
50200
900
PrepaidRent
10300
900
30-Sep
PhotographicSuppliesExpense
50400
749
PhotographicSupplies
10500
749
30-Sep
OfficeSuppliesExpense
50500
105
OfficeSupplies
10600
105
30-Sep
DepreciationExpense-PhotoEquipment
50700
400
AccumulatedDep-PhotoEquipment
10900
400
30-Sep
DepreciationExpense-OfficeEquipment
50800
250
AccumulatedDep-OfficeEquipment
11100
250
30-Sep
DepreciationExpense-Vehicle
50900
500
AccumulatedDep-Vehicle
11300
500
30-Sep
SalaryExpense
50100
350
SalaryPayable
20300
350
30-Sep
InterestExpense
51300
100
InterestPayable
20400
100
GeneralLeger
Account:
Cash
AccountNo.
10100
Date
Reference
PostRef.
TransDescription
DebitAmt
CreditAmt
9/1/13
9/1/13
9/1/13
9/1/13
9/1/13
9/6/13
9/10/13
9/11/13
9/12/13
9/12/13
9/15/13
9/18/13
9/22/13
9/25/13
9/25/13
9/25/13
9/28/13
9/30/13
9/30/13
Account:
AccountsReceivable
AccountNo.
10200
Date
Reference
PostRef.
TransDescription
DebitAmt
CreditAmt
9/1/13
9/11/13
9/18/13
9/30/13
Account:
PrepaidRent
AccountNo.
10300
Date
Reference
PostRef.
TransDescription
DebitAmt
CreditAmt
9/1/13
9/1/13
9/30/13
9/30/13
Account:
PrepaidInsurance
AccountNo.
10400
Date
Reference
PostRef.
TransDescription
DebitAmt
CreditAmt
9/1/13
9/1/13
9/30/13
9/30/13
Account:
PhotographicSupplies
AccountNo.
10500
Date
Reference
PostRef.
TransDescription
DebitAmt
CreditAmt
9/1/13
9/5/13
9/22/13
9/30/13
9/30/13
Account:
OfficeSupplies
AccountNo.
10600
Date
Reference
PostRef.
TransDescription
DebitAmt
CreditAmt
9/1/13
9/19/13
9/30/13
9/30/13
Account:
Land
AccountNo.
10700
Date
Reference
PostRef.
TransDescription
DebitAmt
CreditAmt
9/1/13
9/25/13
9/30/13
Account:
PhotographicEquipment
AccountNo.
10800
Date
Reference
PostRef.
TransDescription
DebitAmt
CreditAmt
9/1/13
9/1/13
9/22/13
9/30/13
Account:
AccumulatedDepreciationPhotographicEquipment
AccountNo.
10900
Date
Reference
PostRef.
TransDescription
DebitAmt
CreditAmt
9/1/13
9/30/13
9/30/13
Account:
OfficeEquipment
AccountNo.
11000
Date
Reference
PostRef.
TransDescription
DebitAmt
CreditAmt
9/1/13
9/1/13
9/10/13
9/30/13
Account:
AccumulatedDepreciationOfficeEquipment
AccountNo.
11100
Date
Reference
PostRef.
TransDescription
DebitAmt
CreditAmt
9/1/13
9/30/13
9/30/13
Account:
Vehicle
AccountNo.
11200
Date
Reference
PostRef.
TransDescription
DebitAmt
CreditAmt
9/1/13
9/1/13
9/30/13
Account:
AccumulatedDepreciationVehicle
AccountNo.
11300
Date
Reference
PostRef.
TransDescription
DebitAmt
CreditAmt
9/1/13
9/30/13
9/30/13
Account:
AccountsPayable
AccountNo.
20100
Date
Reference
PostRef.
TransDescription
DebitAmt
CreditAmt
9/1/13
9/5/13
9/10/13
9/19/13
9/22/13
9/30/13
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