第二次個人作業(yè)

1、【財務(wù)會計】第二次個人作業(yè)：學(xué)號：1200015930日期：13-4-7End-of-chaptforroblemal computers and hand-held brands in each product line. TheDepot was a retailcalculators, selling several nationalwas opened in early September by Thompson, a young woman previouslyemployed in direct computer sales for a national firm spebusin

2、ess computers.lizing inThompson knew the importance of adequate records. One of herdecis, therefore, was to hire Jarrard, a local accountant, to setup her bookkeng system.Jarrard wrote up thes preopening finanl tranions injournal form to serve as an example (Exhibit 1). Thompson agreed to writeup th

3、e remainderJarrards laterof thereview.s September finanl tranions forQuestions:1.2.Explahe eventst probably gave rise to journal entries 1 through 8 of Exhibit 1.Set up a ledger account (account form) for each account namederal journal.t entries 1 through 8 to these accounts, using the entry number

4、as a cross-reference.3.yze the facts listed as 9 through 20, resolving themo their debit and crediements.Prepare journal entries andt to the ledger accounts. (Do not prepare closing entries.)4.Consider any other tranionst should be recorded. Why are these adjusting entriesrequired? Prepare journal e

5、ntries for them andt to ledger accounts.5.6.Prepare closing entries andt to ledger accounts. What new ledger accounts are required?Prepare ane sement for September and a balanheet as of September 30.目錄Question14Question25Question36Question49Question 511Question613Question11、交易活動分析:從借款 100,000，籌資 65,

6、000現(xiàn)金增加 165,000，借記 165,000應(yīng)付賬款增加 100,000，貸記 100,000所有者權(quán)益增加 65,000，貸記 65,0002、交易活動分析：租用土地費用增加 1,485，借記 1,485現(xiàn)金減少 1,485，貸記 1,4853、交易活動分析：賒購存貨存貨增加 137,500，借記 137,500應(yīng)付賬款增加 137,500，貸記 137,5004、交易活動分析：固定資產(chǎn)設(shè)備固定資產(chǎn)增加 15,500，借記 15,500現(xiàn)金減少 15,500，貸記 15,5005、交易活動分析：宣傳費用增加 1,320，借記 1,320現(xiàn)金減少 1,320，貸記 1,3206、交易活

7、動分析：員工工資工資費用增加 935，借記 935現(xiàn)金減少 935，貸記 9357、交易活動分析：繳納辦公費用辦公費用增加 1,100，借記 1,100現(xiàn)金減少 1,100，貸記 1,1008、交易活動分析：繳納水電煤氣費用水電煤氣費用增加 275，借記 275現(xiàn)金減少 275，貸記 275Question2Ledger accuonts1assets+expenses= liabilities+ Qwners equitycashRent expensesLoan PayableProprietors Capital16500014851485100000650001550014851000

8、00650001320Advertising ExpenseAccounts Payable935132013750011001320137500275Wages expenses20615935144385935InventoryOffis13750011001375001100Furniture& FixturesUtilities Expense1550027515500275Question3Journal entriesEntry numberAccounts& ExplanationDebitCredit(9)Cash38000Sales revenue38000Cash sale

9、s for September(10)Accounts receivable14850Sales revenue14850Credit sales for Septembe(11)Cash3614Accounts receivable3614Cash received from credit customers(12)Accounts payable96195Cash96195Bills paid to merchandisers(13)inventory49940Accounts payable49940New merchandise received on credit from r(14

10、)Officesupply38140expenseMerchandise38140inventorythe cost of merchandise sold(15)Wage expenses688Cash688Wages paid to assistant(16)Wage expenses440Accounts payable440Wages earned but unpaid at the end of September(17)Prepaid expenses1485Cash1485Rent paid for October(18)Prepaid expenses2310Cash2310I

11、nsurance bill paid for one year(19)Utility expenses226Accounts payable226ledger accounts.2Assets+expenses=liabilities+Owner s equityCashOfficeexpensesupplyAccountspayableSales revenue381409619549940380003800068811004401485036141485392402261100528502310Wage expensesProprietorsCapital66093518599910133

12、8688925176500084661440Loan payableAccountsreceivable2063100000148503614Utility expenses10000011236226Prepaid expenses275Rent expenses37951485Merchandiseinventory14854994038140AdvertisingExpenseBills received, but unpaid, from electric company(20)Furnitureand1760fixturesCash660Accounts payable1100Pur

13、chased furniture and fixtures(10-year life), paying $660 cash and agreeing to pay the $1,100 balance by December 3113750013201493001320Furnitureand fixtures17601550017260Question4ledger accounts.3Assets+expenses=liabilities+Owner s equityCashOfficesupplyAccountsSales revenue expensepayable3814096195

14、49940380003800068811004401485036141485392402261100528502310Wage expensesProprietors Capital660935185999101338688925176500084661440Loan payableAdjusting entriesDebitCredit1Insurance expenses192.5Prepaid insurance192.52Depretion143.83Accumulated depretion143.833Wage expenses440Accrued wages4404erests

15、expenses1250Accruederests1250Accountsreceivable2063100000148503614Utility expenses10000011236226AccruederestPrepaid expenses27512501485192.550112502310Rent expensesAccrued wages3602.51485440Merchandiseinventory14854404994038140AdvertisingExpense13750013201493001320FurniturefixturesandInsuranceexpens

16、es1760192.515500192.517260erest expensesAccumulateddepretion1250143.831250143.83Depretion143.83143.83Question 5Closing entriesDebitCreditRevenueSales revenue52850e summary52850Expensee summary46195.33Offiupply expense39240Wage expenses2063Utility expenses501Rent expenses1485Advertising Expense1320In

17、surance expenses192.5erest expenses1250Depretion143.83Profilee summary6654.67Remained earnings6654.67ledger accounts.4Assets+expenses=liabilities+Owner s equityCashOfficeexpensesupplyAccountspayableSales revenue381403924096195499405258038000380006881100361414850226110002310Wage expensesProprietors C

18、apital660935206365000185999101338688925716500084661440Loan payablee summaryAccountsreceivable010000046195.3352580148503614Utility expenses1000006654.6711236226501Accruederest0Prepaid expenses2751250Remained earnings1485192.5012506654.672310Rent expensesAccrued wages6654.673602.5Merchandiseinventory04404994038140AdvertisingExpense1375001320FurniturefixturesandInsuranceexpenses1760192.5192.5erest expensesAccumulateddepretion12501250143.830143.83Depretion143.83143.830Question6e sement SeptemberRevenueSales revenue52580Total revenue52580ExpensesOf