FA1 Ch2 答案.docx
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FA1 Ch2 答案.docx
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FA1Ch2答案
Ex.2–1
BalanceSheetAccountsIncomeStatementAccounts
AssetsRevenue
FlightEquipmentCargoandMailRevenue
PurchaseDepositsPassengerRevenue
forFlightEquipment*Expenses
SparePartsandSuppliesAircraftFuelExpense
LiabilitiesCommissions***
AccountsPayableLandingFees****
AirTrafficLiability**
Owner'sEquity
None
*Advancepaymentsonaircraftpurchases
**Passengerticketsalesnotyetrecognizedasrevenue
***Commissionspaidtotravelagents
****Feespaidtoairportsforlandingrights
Ex.2–8
a.Liability—creditf.Asset—debit
b.Asset—debitg.Revenue—credit
c.Asset—debith.Expense—debit
d.Owner'sequityi.Expense—debit
(CraigArant,Capital)—creditj.Asset—debit
e.Owner'sequity
(CraigArant,Drawing)—debit
Ex.2–12
a.$11,550($3,850+$11,850–$4,150)
b.$30,000($21,000+$27,500–$18,500)
c.$13,800($60,500–$77,700+$31,000)
Ex.2–13
20—
Mar.1RentExpense2,500
Cash2,500
2AdvertisingExpense600
Cash600
4Supplies1,050
Cash1,050
6OfficeEquipment4,500
AccountsPayable4,500
8Cash3,600
AccountsReceivable3,600
12AccountsPayable2,150
Cash2,150
20BobLyons,Drawing1,000
Cash1,000
25MiscellaneousExpense120
Cash120
30UtilitiesExpense195
Cash195
31AccountsReceivable11,150
FeesEarned11,150
31UtilitiesExpense280
Cash280
Ex.2–14
a.
JOURNALPage29
Post.
DateDescriptionRef.DebitCredit
2003
Nov.12Supplies151,720
AccountsPayable211,720
Purchasedsuppliesonaccount.
b.,c.,d.
Supplies15
Post.Balance
DateItemRef.Dr.Cr.Dr.Cr.
2003
Nov.1Balance390
12291,7202,110
AccountsPayable21
2003
Nov.1Balance9,681
12291,72011,401
Ex.2–15
a.
(1)AccountsReceivable8,210
FeesEarned8,210
(2)Supplies1,070
AccountsPayable1,070
(3)Cash6,150
AccountsReceivable6,150
(4)AccountsPayable750
Cash750
b.
Cash
AccountsPayable
(3)6,150
(4)750
(4)750
(2)1,070
Supplies
FeesEarned
(2)1,070
(1)8,210
AccountsReceivable
(1)8,210
(3)6,150
Ex.2–17
Inequalityoftrialbalancetotalswouldbecausedbyerrorsdescribedin(a)and(e).
Ex.2–18
ENTRÉECO.
TrialBalance
December31,20—
Cash21,375
AccountsReceivable24,600
PrepaidInsurance3,300
Equipment68,000
AccountsPayable7,950
UnearnedRent2,750
ByronReynolds,Capital91,615
ByronReynolds,Drawing10,000
ServiceRevenue64,940
WagesExpense33,400
AdvertisingExpense5,200
MiscellaneousExpense1,380
167,255167,255
Ex.2–20
1.Thecreditcolumntotalisaddedincorrectly.Thesumis$147,650,ratherthan$94,150.
2.ThetrialbalanceshouldbedatedJanuary31,2003,notforthemonthofJanuary.
3.TheAccountsReceivablebalanceshouldbeinthedebitcolumn.
4.TheAccountsPayablebalanceshouldbeinthecreditcolumn.
5.ThePugMyslik,Drawing,balanceshouldbeinthedebitcolumn.
6.TheAdvertisingExpensebalanceshouldbeinthedebitcolumn.
Acorrectedtrialbalancewouldbeasfollows:
GOULETCO.
TrialBalance
January31,2003
Cash8,010
AccountsReceivable16,400
PrepaidInsurance2,400
Equipment52,000
AccountsPayable1,850
SalariesPayable750
PugMyslik,Capital39,600
PugMyslik,Drawing5,000
ServiceRevenue78,700
SalaryExpense28,400
AdvertisingExpense7,200
MiscellaneousExpense1,490
120,900120,900
Ex.2–21
a.JulieSnyder,Drawing20,000
SalaryExpense20,000
b.AccountsPayable3,000
Cash3,000
Prob.2–3A
1.
JOURNALPages1and2
Post.
DateDescriptionRef.DebitCredit
20—
April5Cash1118,000
JohnBike,Capital3118,000
6RentExpense532,000
Cash112,000
7Equipment1610,500
AccountsPayable2210,500
8Truck1818,000
Cash1110,000
NotesPayable218,000
10Supplies131,315
Cash111,315
12Cash117,300
FeesEarned417,300
20PrepaidInsurance141,200
Cash111,200
23AccountsReceivable124,950
FeesEarned414,950
24TruckExpense55450
AccountsPayable22450
29UtilitiesExpense54750
Cash11750
29MiscellaneousExpense59210
Cash11210
30Cash112,200
AccountsReceivable122,200
Prob.2–3AContinued
JOURNALPages1and2
Post.
DateDescriptionRef.DebitCredit
20—
April30WagesExpense513,000
Cash113,000
30AccountsPayable221,800
Cash111,800
30JohnBike,Drawing323,500
Cash113,500
2.
GENERALLEDGER
Cash11
Post.Balance
DateItemRef.Dr.Cr.Dr.Cr.
20—
April5118,00018,000
612,00016,000
8110,0006,000
1011,3154,685
1217,30011,985
2011,20010,785
29275010,035
2922109,825
3022,20012,025
3023,0009,025
3021,8007,225
3023,5003,725
AccountsReceivable12
20—
April2314,9504,950
3022,2002,750
Prob.2–3AContinued
Supplies13
Post.Balance
DateItemRef.Dr.Cr.Dr.Cr.
20—
April1011,3151,315
PrepaidInsurance14
20—
April2011,2001,200
Equipment16
20—
April7110,50010,500
Truck18
20—
April8118,00018,000
NotesPayable21
20—
April818,0008,000
AccountsPayable22
20—
April7110,50010,500
24145010,950
3021,8009,150
JohnBike,Capital31
20—
April5118,00018,000
JohnBike,Drawing32
20—
April3023,5003,500
Prob.2–3AContinued
FeesEarned41
Post.Balance
DateItemRef.Dr.Cr.Dr.Cr.
20—
April1217,3007,300
2314,95012,250
WagesExpense51
20—
April3023,0003,000
RentExpense53
20—
April612,0002,000
UtilitiesExpense54
20—
April292750750
TruckExpense55
20—
April241450450
MiscellaneousExpense59
20—
April292210210
Prob.2–3AConcluded
3.
TUCSONDESIGNS
TrialBalance
April30,20—
Cash3,725
AccountsReceivable2,750
Supplies1,315
PrepaidInsurance1,200
Equipment10,500
Truck18,000
NotesPayable8,000
AccountsPayable9,150
JohnBike,Capital18,000
JohnBike,Drawing3,500
FeesEarned12,250
WagesExpense3,000
RentExpense2,000
UtilitiesExpense750
TruckExpense450
MiscellaneousExpense210
47,40047,400
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