Chap 2-3 - bài tập về nhà - Tài liệu tham khảo | Đại học Hoa Sen

Chap 2-3 - bài tập về nhà - Tài liệu tham khảo | Đại học Hoa Sen 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 cao cũng như có thể vận dụng tốt những kiến thức mình đã học.

12 6 lượt tải Tải xuống
Chia sẻ Báo cáo tài liệu

Môn: Financial Accounting 1 (FA122)

Trường: Đại học Hoa Sen

Thông tin:

16 trang 1 tuần trước

Tác giả:

Profile Kim Oanh
Date Decription Dr Cr
Jan – 1 (1) Cash 100.000
Common Stock 100.000
Jan – 2 (2) Merchandise 35.000
Account Payable 35.000
Jan – 4 Prepaid Insurance 2.400(3)
Cash 2.400
Jan – 10 Account Receivable 12.000(4)
COGS 7.000
Merchandise 7.000
Revenue 12.000
Jan – 15 (5) Cash 30.000
Note payable 30.000
Jan – 20 Salaries and Wages 6.000(6)
Expense 6.000
Jan – 22 (7) Cash 10.000
COGS 6.000
Revenue 10.000
Merchandise 6.000
Jan – 24 Account Payable 15.000(8)
Cash 15.000
Jan – 26 (9) Cash 6.000
Account Receivable 6.000
Jan – 28 Ultilities Expense 1.000(10)
Cash 1.000
Jan – 30 Prepaid 2.000(11)
Rent Expense 2.000
Cash 4.000
Cash Account Payable COGS
(1) 100.000 2.400 (3) (8) 15.000 35.000 (2) (4) 7.000
(5) (7) 30.000 6.000 (6) Total: 15.000 35.000 6.000
(9) 6.000 15.000 (8) BAL: 20.000 Total: 13.000
(7) 10.000 1.000 (10) BAL: 13.000
4.000 (11) Salaries & Wage Expense
Total: 146.000 28.400 6.000(6)
Prepaid Rent
BAL: Total: 117.600 6.000 2.000(11)
BAL: Total: 6.000 2.000
Revenue
BAL: 2.000
12.000 (4)
Common Stock
10.000 100.000 (7) (1)
Merchandise
Total: Total: 22.000 100.000 35.000 7.000 (2) (4)
BAL: BAL: 22.000 100.000 6.000 (7)
Total: 35.000 13.000
Prepaid Insurance Account Receivable
BAL: 22.000
(3) (4) (9) 2.400 12.000 6.000
Total: Total: 2.400 12.000 6.000
Note Payable
BAL: 2.400 6.000 30.000 BAL: (5)
Total: 30.000
Ultilities Expense Rent Expense
BAL: 30.000
(10) (11) 1.000 2.000
Total: Total: 1.000 2.000
BAL: BAL: 1.000 2.000
Hologen Laminated
Unadjust Trial Balance
January 31 , 2013
th
Account tittle Dr Cr
Cash 117.600
Common Stock 100.000
Merchandise 22.000
Account Payable 20.000
Prepaid Insurance 2.400
COGS 13.000
Account Receivable 6.000
Revenue 22.000
Note Payable 30.000
Salaries & Wage Expense 6.000
Utilities Expense 1.000
Prepaid Rent 2.000
Rent Expense 2.000
Total 172.000 172.000
Date Decription Dr Cr
Jan – 1 (1) Cash
3.500
Sales Revenue
3.500
COGS
2.000
Merchandise Inventory
2.000
Jan – 2 (2) Equipment
5.500
Account Payable
5.500
Jan – 4 Advertising Expense(3)
150
Account Payable
150
Jan – 8 Account Receivable(4)
5.000
Sales Revenue
5.000
COGS
2.800
Merchandise Inventory
2.800
Jan – 10 Merchandise Inventory(5)
9.500
Account Payable
9.500
Jan – 13 (6) Equipment
800
Cash
800
Jan – 16 Account Payable(7)
5.500
Cash
5.500
Jan – 18 (8) Cash
4.000
Account Receivable
4.000
Jan – 20 Rent Expense(9)
800
Cash
800
Jan – 30 Salaries Expense(10)
3.000
Cash
3.000
Jan – 31 Retained Earning(11)
1.000
Cash
1.000
Cash
Merchandise Inventory Equipment
BAL: 5.000 BAL: 5.000 BAL: 11.000
(1) (2) 3.500 800 (3) (5) 9.500 5.500
(8) 4.000 5.500 (6) 2.000 (1) (6) 800
800 2.800 (8) (4) Total: 17.300
3.000 (10) Total:
14.500
4.800 BAL: 17.300
1.000 9.700(11) BAL:
Total: 12.500 11.100 Advertising Expense
BAL: 1.400 150
Sale Revenue
(3)
3.500 (1)
Total: 150
Account Payable
5.000 (4)
BAL: 150
BAL: 3.000 Total: 8.500
(7) 5.500 8.500BAL: Receivable
5.500 (2) BAL: 2.000 BAL: 2.000
150 5.000(3) COGS (4)
9.500 2.000(6) (1)
Total: Total: Total: 5.500 18.150 2.800(4) 7.000 7.000
BAL: BAL: BAL: 12.650 Total: 4.800 3.000 3.000
BAL: 4.800
Accumulated Depreciation Salaries Expense
BAL: 3.500 Rent Expense
(10) 3.000
Total: Total: 3.500 (9) 800 3.000
BAL: BAL: 3.500 Total: 800 3.000
BAL: 800
Commom Stock
BAL: 10.000
Retained Earning
Total: BAL: 6.50010.000
BAL: 10.000 1.000(11)
Total: 1.000 6.500
BAL: 5.500
Whitlow Manufacturing Corporation
Unadjust Trial Balance
January 31 , 2013
th
Account tittle Dr Cr
Cash
1.400
Common Stock
10.000
Merchandise Inventory
9.700
Account Payable
12.650
Equipment
17.300
COGS
4.800
Account Receivable
3.000
Sale Revenue
8.500
Advertising Expense
150
Salaries Expense
3.000
Accummulated Decription
3.500
Retain Earning
5.500
Rent Expense
800
Total
40.150 40.150
1
Dr Depreciation Expense $10.000
Cr Accumulated Depreciation $10.000
2
Dr Wages Expenses
$1.500
Cr Wages Payable
$1.500
3
Dr Interest Expenses $1500 = (50.000 x 12% x 3)/12
Cr Interest Payable $1.500
4
Dr Interest Receivable $1.333 = (20.000 x 8% x10)/12
Cr Interest Revenue $1.333
5
Dr Prepaid Insurance $3.750 = (6.000 x 15)/24
Cr Insurance Expense $3.750
=>Prior entries
Dr Insurance Expense $6.000
Cr Cash $6.000
6
Dr Supplies Expense $700 = 1.500 - 800
Cr Supplies
7
Dr Sale Revenue $2.000
Cr Unearned Revenue $2.000
=> Prior entries:
Dr Cash $2.000
Cr Sale Revenue $2.000
8
Dr Rent Expense $1.000
Cr Prepaid Rent $1.000
=> Prior entries
Dr Prepaid Rent $2.000
Cr Cash $2.000
Receivable Sale Revenue Rent Expense
BAL: 1.500 BAL: 148.000 BAL: 11.000
700 2.000 1.000(6) (7) (8)
Total: Total: Total: 1.500 700 2.000 148.000 12.000
BAL: BAL: BAL: 800 146.000 12.000
Supplies Expense Prepare Rent Wage Expense
BAL: 1.100 BAL: 2.000 BAL: 18.900
(6) 700 1.000
(8) (2) 1.500
Total: Total: Total: 1.800 2.000 1.000 20.400
BAL: BAL: BAL: 1.800 1.000 20.400
BAL: 2.000
Prepreciation Expense COGS
BAL: 0 Prepreciation Expense BAL: 70.000
(1) 10.000 70.000BAL: 0 Total:
Total: BAL: 10.000 1.500(3) 70.000
BAL: Total: 10.000 1.500
BAL: 1.500 Accumulated Despreciation
Insurance Expense BAL: 30.000
BAL: 6.000 Advertising Expense
10.000 (1)
Total: 6.000 10.000BAL: 3.000 Total:
BAL: Total: BAL: 6.000 3.000 10.000
BAL: 3.000
Unearned Payable Prepaid Insurance
BAL: 0 Interest Payable BAL: 0
2.000 (7) BAL: 0 (5) 3.750
Total: 2.000
1.500 3.750(3) Total:
BAL: Total: BAL: 2.000 1.500 3.750
BAL: 1.500
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Date Decription Dr Cr Jan – 1 (1) Cash 100.000 Common Stock 100.000 Jan – 2 (2) Merchandise 35.000 Account Payable 35.000 Jan – 4 (3) Prepaid Insurance 2.400 Cash 2.400 Jan – 10 (4) Account Receivable 12.000 COGS 7.000 Merchandise 7.000 Revenue 12.000 Jan – 15 (5) Cash 30.000 Note payable 30.000 Jan – 20 (6) Salaries and Wages 6.000 Expense 6.000 Jan – 22 (7) Cash 10.000 COGS 6.000 Revenue 10.000 Merchandise 6.000 Jan – 24 (8) Account Payable 15.000 Cash 15.000 Jan – 26 (9) Cash 6.000 Account Receivable 6.000 Jan – 28 (10) Ultilities Expense 1.000 Cash 1.000 Jan – 30 (11) Prepaid 2.000 Rent Expense 2.000 Cash 4.000 Cash Account Payable COGS (1) 100.000 2.400 (3) (8) 15.000 35.000 (2) (4) 7.000 (5) 30.000 6.000 (6) Total: 15.000 35.000 (7) 6.000 (9) 6.000 15.000 (8) BAL: 20.000 Total: 13.000 (7) 10.000 1.000 (10) BAL: 13.000 4.000 (11)
Salaries & Wage Expense Total: 146.000 28.400 (6) 6.000 Prepaid Rent BAL: 117.600 Total: 6.000 (11) 2.000 BAL: 6.000 Total: 2.000 Revenue BAL: 2.000 12.000 (4) Common Stock 10.000 (7) 100.000 (1) Merchandise Total: 22.000 Total: 100.000 (2) 35.000 7.000 (4) BAL: 22.000 BAL: 100.000 6.000 (7) Total: 35.000 13.000 Prepaid Insurance Account Receivable BAL: 22.000 (3) 2.400 (4) 12.000 (9) 6.000 Total: 2.400 Total: 12.000 6.000 Note Payable BAL: 2.400 BAL: 6.000 30.000 (5) Total: 30.000 Ultilities Expense Rent Expense BAL: 30.000 (10) 1.000 (11) 2.000 Total: 1.000 Total: 2.000 BAL: 1.000 BAL: 2.000 Hologen Laminated Unadjust Trial Balance January 31th, 2013 Account tittle Dr Cr Cash 117.600 Common Stock 100.000 Merchandise 22.000 Account Payable 20.000 Prepaid Insurance 2.400 COGS 13.000 Account Receivable 6.000 Revenue 22.000 Note Payable 30.000 Salaries & Wage Expense 6.000 Utilities Expense 1.000 Prepaid Rent 2.000 Rent Expense 2.000 Total 172.000 172.000 Date Decription Dr Cr Jan – 1 (1) Cash 3.500 Sales Revenue 3.500 COGS 2.000 Merchandise Inventory 2.000 Jan – 2 (2) Equipment 5.500 Account Payable 5.500 Jan – 4 (3) Advertising Expense 150 Account Payable 150 Jan – 8 (4) Account Receivable 5.000 Sales Revenue 5.000 COGS 2.800 Merchandise Inventory 2.800 Jan – 10 (5) Merchandise Inventory 9.500 Account Payable 9.500 Jan – 13 (6) Equipment 800 Cash 800 Jan – 16 (7) Account Payable 5.500 Cash 5.500 Jan – 18 (8) Cash 4.000 Account Receivable 4.000 Jan – 20 (9) Rent Expense 800 Cash 800 Jan – 30 (10) Salaries Expense 3.000 Cash 3.000 Jan – 31 (11) Retained Earning 1.000 Cash 1.000 Cash Merchandise Inventory Equipment BAL: 5.000 BAL: 5.000 BAL: 11.000 (1) 3.500 800 (3) (5) 9.500 (2) 5.500 (8) 4.000 5.500 (6) 2.000 (1) (6) 800 800 (8) 2.800 (4) Total: 17.300 3.000 (10) Total: 4.800 BAL: 17.300 14.500 1.000 (11) BAL: 9.700 Total: 12.500 11.100 Advertising Expense BAL: 1.400 Sale Revenue (3) 150 3.500 (1) Total: 150 Account Payable 5.000 (4) BAL: 150 BAL: 3.000 Total: 8.500 (7) 5.500 BAL: 8.500 Receivable 5.500 (2) BAL: 2.000 BAL: 2.000 150 (3) COGS (4) 5.000 9.500 (6) (1) 2.000 Total: 5.500 18.150 (4) 2.800 Total: 7.000 Total: 7.000 BAL: 12.650 Total: 4.800 BAL: 3.000 BAL: 3.000 BAL: 4.800
Accumulated Depreciation Salaries Expense BAL: 3.500 Rent Expense (10) 3.000 Total: 3.500 (9) 800 Total: 3.000 BAL: 3.500 Total: 800 BAL: 3.000 BAL: 800 Commom Stock BAL: 10.000 Retained Earning Total: 10.000 BAL: 6.500 BAL: 10.000 (11) 1.000 Total: 1.000 6.500 BAL: 5.500
Whitlow Manufacturing Corporation Unadjust Trial Balance January 31th, 2013 Account tittle Dr Cr Cash 1.400 Common Stock 10.000 Merchandise Inventory 9.700 Account Payable 12.650 Equipment 17.300 COGS 4.800 Account Receivable 3.000 Sale Revenue 8.500 Advertising Expense 150 Salaries Expense 3.000 Accummulated Decription 3.500 Retain Earning 5.500 Rent Expense 800 Total 40.150 40.150 Dr Depreciation Expense $10.000 1 Cr Accumulated Depreciation $10.000 Dr Wages Expenses $1.500 2 Cr Wages Payable $1.500 Dr Interest Expenses $1500 = (50.000 x 12% x 3)/12 3 Cr Interest Payable $1.500 Dr Interest Receivable $1.333 = (20.000 x 8% x10)/12 4 Cr Interest Revenue $1.333 Dr Prepaid Insurance $3.750 = (6.000 x 15)/24 Cr Insurance Expense $3.750 5 =>Prior entries Dr Insurance Expense $6.000 Cr Cash $6.000 Dr Supplies Expense $700 = 1.500 - 800 6 Cr Supplies Dr Sale Revenue $2.000 Cr Unearned Revenue $2.000 7 => Prior entries: Dr Cash $2.000 Cr Sale Revenue $2.000 Dr Rent Expense $1.000 Cr Prepaid Rent $1.000 8 => Prior entries Dr Prepaid Rent $2.000 Cr Cash $2.000 Receivable Sale Revenue Rent Expense BAL: 1.500 BAL: 148.000 BAL: 11.000 700 (6) (7) 2.000 (8) 1.000 Total: 1.500 700 Total: 2.000 148.000 Total: 12.000 BAL: 800 BAL: 146.000 BAL: 12.000 Supplies Expense Prepare Rent Wage Expense BAL: 1.100 BAL: 2.000 BAL: 18.900 (6) 700 1.000 (8) (2) 1.500 Total: 1.800 Total: 2.000 1.000 Total: 20.400 BAL: 1.800 BAL: 1.000 BAL: 20.400 BAL: 2.000 Prepreciation Expense COGS BAL: 0 Prepreciation Expense BAL: 70.000 (1) 10.000 BAL: 0 Total: 70.000 Total: 10.000 (3) 1.500 BAL: 70.000 BAL: 10.000 Total: 1.500 BAL: 1.500
Accumulated Despreciation Insurance Expense BAL: 30.000 BAL: 6.000 Advertising Expense 10.000 (1) Total: 6.000 BAL: 3.000 Total: 10.000 BAL: 6.000 Total: 3.000 BAL: 10.000 BAL: 3.000 Unearned Payable Prepaid Insurance BAL: 0 Interest Payable BAL: 0 2.000 (7) BAL: 0 (5) 3.750 Total: 2.000 1.500 (3) Total: 3.750 BAL: 2.000 Total: 1.500 BAL: 3.750 BAL: 1.500