Accounting cycles _ Bài tập chu trình kết toán - Công nghệ thông tin | Đại học Hoa Sen

Accounting cycles _ Bài tập chu trình kết toán - Công nghệ thông tin | Đại học Hoa Sen được sưu tầm và thông tin bổ ích giúp sinh viên tham khảo, ôn luyện và phục vụ nhu cầu học tập của mình cụ thể là có định hướng, ôn tập, nắm vững kiến thức môn học và làm bài tốt trong những bài kiểm tra, bài tiểu luận, bài tập kết thúc học phần, từ đó học tập tốt và có kết quả

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Môn: Công nghệ thông tin (asf-1243)

Trường: Đại học Hoa Sen

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Profile Kim Oanh
III/ ACCOUNTING CYCLES_BÀI TẬP CHU TRÌNH KẾ TOÁN.
B/
GENERAL JOURNAL
DATE DEBIT CREDIT NOTES
January 2 Equipment
Notes Payable
50,000,000
50,000,000
January 5 Supplies
Cash
25,100,000
25,100,000
January 9 Merchandise Inventories
Accounts Payable
483,000,000
483,000,000
(6000*80,500)
January 10 Accounts Receivable
Sales Revenue
Cost of Goods Sold
Merchandise Inventories
2,250,000,000
1,202,500,000
2,250,000,000
1,202,500,000
(15,000*150,000)
(10,000*80,000) + (5,000*80,500)
January 15 Merchandise Inventories
Accounts Payable
729,000,000
729,000,000
(9,000*81,000)
January 20 Utilities Expense
Cash
27,315,000
27,315,000
January 26 Revenue
Cash
Accounts Receivable
Cost of Goods Sold
Merchandise Inventories
315,000,000
735,000,000
566,500,000
1,050,000,000
566,500,000
(7,000*150,000)
(1,050,000,000*30%)
(1,050,000,000*70%)
(1,000*80,500) + (6,000*81,000)
January 28 NO ENTRY
January 31 Salary Expense 115,483,000
Salaries Payables 115,483,000
January 31 Depreciation Expense
Accumulated Depreciation
120.000.000
120.000.000
January 31 Advertising Expense
Cash
10,000,000
10,000,000
Total Revenues: 2,250,000,000 + 1,050,000,000 = 3,300,000,000
Total Expenses: 1,769,000,000 + 27,315,000 + 115,483,000 + 120,000,000 + 10,000,000 = 2,041,798,000
Profit before Tax: 3,300,000,000 - 2,041,798,000 = 1,258,202,000
Corporate income Tax: 251,640,400*20% = 251,640,400
Profit after Tax: 1,258,202,000 - 251,640,400 = 1,006,561,600
Date Cash
Debit Credit
Jan 5 25,100,000
Jan 20 27,315,000
Jan 26 315,000,000
Jan 31 10,000,000
Bal 252,858,000
Date Note Payable
Debit Credit
Jan 2 50,000,000
Bal 50,000,000
Date Equipment
Debit Credit
Jan 2 50,000,000
Bal 50,000,000
Date Supplies
Debit Credit
Jan 5 25,100,000
Bal 25,100,000
Date Merchandise Inventory
Debit Credit
Jan 9 483,000,000
Jan 10 1,202,500,000
Jan 15 729,000,000
Jan 26 566,500,000
Bal 560,000,000
Date Account Receivables
Debit Credit
Jan 10 2,250,000,000
Jan 26 735,000,000
Bal 2,985,000,000
Date Accumulated Depreciation
Debit Credit
Jan 31 120,000,000
Bal 120,000,000
Date Account Payables
Debit Credit
Jan 2 50,000,000
Jan 9 483,000,000
Jan 15 729,000,000
Jan 31 245,483,000
Bal 1,507,483,000
C/
BÁO CÁO KẾT QUẢ HOẠT ĐỘNG KINH DOANH THÁNG 01/2023
INCOME STATEMENT
MONTH ENDED JANUARY 31, 2023
CHỈ TIÊU SỐ TIỀN
Tổng doanh thu (Total Revenue):
Doanh thu bán hàng &cung cấp dịch vụ (Revenues) 3,300,000,000
Tổng Chi phí (Total Expenses):
Giá vốn hàng bán (Cost of goods sold) 1,769,000,000
Chi phí tiện ích (Utilities expense) 27,315,000
Chi phí lương (Salaries Expense) 115,483,000
Chi phí khấu hao (Depreciation expense) 120.000.000
Chi phí quảng cáo (Advertising expense) 10,000,000
Tổng lợi nhuận trước thuế thu nhập doanh nghiệp (Profit before
Tax) 1,258,202,000
Chi phí thuế thu nhập doanh nghiệp (Coporate Income Tax charge) 251,640,400
Tổng lợi nhuận sau thuế thu nhập doanh nghiệp (Profit after Tax) 1,006,561,600
D/
Date Revenue
Debit Credit
Jan 10 2,250,000,000
Jan 26 1,050,000,000
Bal 3,300,000,000
Date Expenses
Debit Credit
Jan 10 1,202,500,000
Jan 20 27,315,000
Jan 26 566,500,000
Jan 31 245,483,000
Bal 2,041,798,000
BẢNG CÂN ĐỐI KẾ TOÁN TẠI NGÀY 31/01/2023
BALANCE SHEET
JANUARY 31,2023
SỐ ĐẦU THÁNG
BEGINNING
BALANCE
SỐ CUỐI THÁNG
ENDING
BALANCE
TÀI SẢN (ASSETS)
Cash
12,828,708,413
13,081,566,413
Equipment 4,894,263,600 4,944,263,600
Merchandise inventories 800,000,000 240,000,000
Accumulated Depreciation 843,959,400 723,959,400
Supplies 112,417,234 137,517,234
Accounts receivable 697,975,441
3,682,975,441
TỔNG TÀI SẢN (TOTAL ASSETS) 20,177,324,088 22,810,282,088
NGUỒN VỐN (LIABILITIES AND OWNER EQUITY)
NỢ PHẢI TRẢ (LIABILITIES)
Notes payable 7,594,833,705 7,644,833,705
Accounts payable 675,300,000 2,182,783,000
Corporate income tax 0 408,259,600
VỐN CHỦ SỞ HỮU (OWNER EQUITY) 10,000,000,000 11,258,202,000
Retained Earnings 340,160,215 666,401,385
TỔNG NGUỒN VỐN (TOTAL LIABILITIES AND OWNER
EQUITY) 18,610,293,920
22,160,479,690
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III/ . ACCOUNTING CYCLES_BÀI TẬP CHU TRÌNH KẾ TOÁN B/ GENERAL JOURNAL DATE DEBIT CREDIT NOTES January 2 Equipment 50,000,000 Notes Payable 50,000,000 January 5 Supplies 25,100,000 Cash 25,100,000 January 9 Merchandise Inventories 483,000,000 (6000*80,500) Accounts Payable 483,000,000 January 10 Accounts Receivable 2,250,000,000 (15,000*150,000) Sales Revenue 2,250,000,000 Cost of Goods Sold 1,202,500,000
(10,000*80,000) + (5,000*80,500) Merchandise Inventories 1,202,500,000 January 15 Merchandise Inventories 729,000,000 (9,000*81,000) Accounts Payable 729,000,000 January 20 Utilities Expense 27,315,000 Cash 27,315,000 January 26 Revenue 1,050,000,000 (7,000*150,000) Cash 315,000,000 (1,050,000,000*30%) Accounts Receivable 735,000,000 (1,050,000,000*70%) Cost of Goods Sold 566,500,000
(1,000*80,500) + (6,000*81,000) Merchandise Inventories 566,500,000 January 28 NO ENTRY January 31 Salary Expense 115,483,000 Salaries Payables 115,483,000 January 31 Depreciation Expense 120.000.000 Accumulated Depreciation 120.000.000 January 31 Advertising Expense 10,000,000 Cash 10,000,000
Total Revenues: 2,250,000,000 + 1,050,000,000 = 3,300,000,000
Total Expenses: 1,769,000,000 + 27,315,000 + 115,483,000 + 120,000,000 + 10,000,000 = 2,041,798,000
Profit before Tax: 3,300,000,000 - 2,041,798,000 = 1,258,202,000
Corporate income Tax: 251,640,400*20% = 251,640,400
Profit after Tax: 1,258,202,000 - 251,640,400 = 1,006,561,600 Date Cash Debit Credit Jan 5 25,100,000 Jan 20 27,315,000 Jan 26 315,000,000 Jan 31 10,000,000 Bal 252,858,000 Date Note Payable Debit Credit Jan 2 50,000,000 Bal 50,000,000 Date Equipment Debit Credit Jan 2 50,000,000 Bal 50,000,000 Date Supplies Debit Credit Jan 5 25,100,000 Bal 25,100,000 Date Merchandise Inventory Debit Credit Jan 9 483,000,000 Jan 10 1,202,500,000 Jan 15 729,000,000 Jan 26 566,500,000 Bal 560,000,000 Date Account Receivables Debit Credit Jan 10 2,250,000,000 Jan 26 735,000,000 Bal 2,985,000,000 Date Date
Accumulated Depreciation Account Payables Debit Debit Cr Cr edit edit Jan 31 Jan 2 120,000,000 50,000,000 Bal Jan 9 120,000,000 483,000,000 Jan 15 729,000,000 Jan 31 245,483,000 Bal 1,507,483,000 Date Revenue Debit Credit Jan 10 2,250,000,000 Jan 26 1,050,000,000 Bal 3,300,000,000 Date Expenses Debit Credit Jan 10 1,202,500,000 Jan 20 27,315,000 Jan 26 566,500,000 Jan 31 245,483,000 Bal 2,041,798,000 C/
BÁO CÁO KẾT QUẢ HOẠT ĐỘNG KINH DOANH THÁNG 01/2023 INCOME STATEMENT
MONTH ENDED JANUARY 31, 2023 CHỈ TIÊU SỐ TIỀN
Tổng doanh thu (Total Revenue):
Doanh thu bán hàng &cung cấp dịch vụ (Revenues) 3,300,000,000
Tổng Chi phí (Total Expenses):
 Giá vốn hàng bán (Cost of goods sold) 1,769,000,000
Chi phí tiện ích (Utilities expense) 27,315,000
Chi phí lương (Salaries Expense) 115,483,000
Chi phí khấu hao (Depreciation expense) 120.000.000
Chi phí quảng cáo (Advertising expense) 10,000,000
Tổng lợi nhuận trước thuế thu nhập doanh nghiệp (Profit before Tax) 1,258,202,000
Chi phí thuế thu nhập doanh nghiệp (Coporate Income Tax charge) 251,640,400
Tổng lợi nhuận sau thuế thu nhập doanh nghiệp (Profit after Tax) 1,006,561,600 D/
BẢNG CÂN ĐỐI KẾ TOÁN TẠI NGÀY 31/01/2023 BALANCE SHEET JANUARY 31,2023 SỐ ĐẦU THÁNG SỐ CUỐI THÁNG BEGINNING ENDING BALANCE BALANCE TÀI SẢN (ASSETS) Cash 12,828,708,413 13,081,566,413 Equipment 4,894,263,600 4,944,263,600 Merchandise inventories 800,000,000 240,000,000 Accumulated Depreciation 843,959,400 723,959,400 Supplies 112,417,234 137,517,234 Accounts receivable 697,975,441 3,682,975,441
TỔNG TÀI SẢN (TOTAL ASSETS) 20,177,324,088 22,810,282,088
NGUỒN VỐN (LIABILITIES AND OWNER EQUITY)
NỢ PHẢI TRẢ (LIABILITIES) Notes payable 7,594,833,705 7,644,833,705 Accounts payable 675,300,000 2,182,783,000 Corporate income tax 0 408,259,600
VỐN CHỦ SỞ HỮU (OWNER EQUITY) 10,000,000,000 11,258,202,000 Retained Earnings 340,160,215 666,401,385
TỔNG NGUỒN VỐN (TOTAL LIABILITIES AND OWNER 22,160,479,690 EQUITY) 18,610,293,920