以下四题仅作参考 对错未知。
一、
二、
1.
Cash inbank 20 000
Sales revenue 20 000
2.
Salaries Expense 7 000
Salaries Payable 7 000
3.
Insurance Expense 350
Cash on hand 350
4.
Utilitiesexpense 75
Cash on hand 75
5.
Supplies expense 500
Cash on hand 500
6.
Supplies payable 400
Cash on hand 400
7.
Salaries payable 300
Cash on hand 300
8.
Depreciation Expense 425
Accumulated Depreciation 425
三、
1.Nov 1
PrepaidInsurance 11 400
Cash in bank 11 400
2.Nov.5
Cash in bank 8 000
Unearned revenue 8 000
3.Nov.7
AdvertisingExpense 10 000
Cash in bank 10 000
4.Dec.31
UnearnedRevenues 5 500 8000-2500=5500
Net Revenues 5 500 8000-2500=5500
5.Dec.31
AdvertisingExpense 8 500 10000-1500=8500
Advertising Payable 8 500 10000-1500=8500
四、
1.May.1
Accounts Payable 12 700
Cash in bank 12 446 12700*0.98
Cash Discount 254 12700*0.02
2.May 5
AccountsReceivable 8 000
Sales 8 000
Costs of GoodsSold 5 000
Merchandise Inventory 5 000
3.May.5
Delivery Expense 350
Cash on hand 350
4.May.6
MerchandiseInventory 2 000
Accounts Payable 2 000
5.May.7
Sales Returnsand Allowances 625
Accounts Receivable 625
MerchandiseInventory 1 000
Cost of Goods Sold 1 000
6.May13.
Cash in bank 7 375
Accounts Receivable 7 375
7.May14.
Accounts Payable 2 000
Cash in bank 2 000
发表评论