Chapter 2 - WORK IN Group - Tài liệu tham khảo | Đại học Hoa Sen

Chapter 2 - WORK IN Group - 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

2 1 lượt tải Tải xuống
Chia sẻ Báo cáo tài liệu

Môn: Nguyên lý Kế toán (KT 204DV02)

Trường: Đại học Hoa Sen

Thông tin:

10 trang 10 giờ trước

Tác giả:

Profile Kim Oanh
Unearned Payable
BAL: 0
2.000 (7)
Total: 2.000
BAL: 2.000
Interest Payable
BAL: 0
1.500 (3)
Total: 1.500
BAL: 1.500
Prepaid Insurance
BAL: 0
(5) 3.750
Total: 3.750
BAL: 3.750
Interest Revenue
BAL: 0
1.330 (4)
Total: 1.330
BAL: 1.330
Wage Payable
BAL: 0
1.500 (2)
Total: 1.500
BAL: 1.500
Interest Receivable
BAL: 0
(3) 1.500
Total: 1.500
BAL: 1.500
Insurance Expense
BAL: 6.000
3.750 (5)
Total: 2.250
BAL: 2.250
Cash
BAL: 3.000
Total: 3.000
BAL: 3.000
Account Receivable
BAL: 40.000
Total: 40.000
BAL: 40.000
Note Receivable
BAL: 20.000
Total: 20.000
BAL: 20.000
Inventory
BAL: 60.000
Total: 60.000
BAL: 60.000
Equipment
BAL: 80.000
Total: 80.000
BAL: 80.000
Advertising Equipment
BAL: 30.000
Total: 30.000
BAL: 30.000
Account Payable
BAL: 31.000
Total: 31.000
BAL: 31.000
Wage Payable
BAL: 0
Total: 0
BAL: 0
Note Payable
BAL: 50.000
Total: 50.000
BAL: 50.000
Interest Payable
BAL: 0
Total: 15.000
BAL: 15.000
Common Stuck
BAL: 60.000
Total: 60.000
BAL: 60.000
Retained Earnings
BAL: 24.500
Total: 24.500
BAL: 24.500
Sale Revenue
BAL: 148.000
Total: 148.000
BAL: 148.000
3.
An adjust trial balance
Account tittle Dr Cr
Cash 30.000
Account Receivable 40.000
Prepaid Rent 1.000
Prepaid Insurance 3.750
Supplies 800
Inventory 60.000
Note Receivable 20.000
Interest Receivable 1.333
Office Equipment 80.000
Accumulated Depreciation
Office Equipment 80.000
Account Payable 31.000
Salaries and Wages Payable 1.500
Note Payable 50.000
Interest Payable 1.500
Unearned Revenue 2.000
Common Stock 60.000
Retained Earning 24.500
Sales Revenue 146.000
Interest Revenue 1.333
COGS 70.000
Salaries and Wage Expense 20.400
Rent Expense 12.000
Depreciation Expense 10.000
Interest Expense 1.500
Supplies Expense 1.800
Insurance Expense 2.250
Advertising Expense 3.000
Total $357.833 $357.833
2.6
1 & 3.
Cash
BAL: 30.000
(a) (d) 70.000 50.000
(b) (e) 27.300 24.000
(c) (f) 10.000 15.000
25.000 (g)
Total: 107.300 91.500
BAL: 45.800
Equipment
BAL: 20.000
(f) 15.000
Total: 35.000
BAL: 35.000
Salaries Expense
BAL: 0
(d) 41.000
Total: 41.000
BAL: 41.000
Account Receivable
BAL: 15.000
27.300 (b)
(a) 30.000
Total: 35.000 27.300
BAL: 17.700
Accumulated Despreciation
BAL: 6.000
Total: 6.000
BAL: 6.000
Miscellaneus Expense
BAL: 0
(e) 24.000
Total: 24.000
BAL: 24.000
Service Revenue
BAL: 0
Total: 100.000 (a)
BAL: 100.000
Salaries Expense
BAL: 9000
(d) 9.000
Total: 9.000 9.000
BAL: 0
Common Stock
BAL: 40.500
Total: 10.000 (c)
BAL: 50.500
Retained Earnings
BAL: 9.500
(g) 2.500
Total: 2.500 9.500
BAL: 7.000
4.
Unadjusted trial balance
Particular Dr Cr
Cash 4.500
Account Receivable 17.700
Equipment 35.000
Accumulated Depreciation 6.000
Salaries Payable 0
Common Stock 50.500
Retained Earning 7.000
Service Revenue 100.000
Salaries Expense 41.000
Miscellaneus Expense 24.000
Total 163.500 163.500
5.
5.1
Dr Salaries Expense $1.000
Cr Salaries Payable $1.000
5.2
Dr Depreciation Expense $2.000
Cr Accumulated Depreciation $2.000
6.1
Salaries Expense
BAL: 0
(d) 41.000
(5.1) 1.000
Total: 42.000
BAL: 42.000
Salaries Payable
BAL: 9.000
1.000 (5.1)
(d) 9.000
Total: 9.000 10.000
BAL: 1.000
Depreciation Expense
BAL: 0
(5.2) 2.000
Total: 2.000
BAL: 2.000
Accumulated Depreciation
BAL: 6.000
2.000 (5.2)
Total: 8.000
BAL: 8.000
6.2
Unadjusted trial balance
Particular Dr Cr
Cash 45.800
Account Receivable 17.700
Equipment 35.000
Accumulated Depreciation 8.000
Salaries Payable 1.000
Common Stock 50.500
Retained Earning 7.000
Service Revenue 100.000
Salaries Expense
(Salaries Expense + Accured Salaries)
42.000
Miscellaneus Expense 24.000
Depreciation Expense 2.000
Total 166.500 166.500
7.
KARLIN COMPANY
Incom Statement
For the year ended Dec 31,2013
Particular Dr Cr
Service Revenue 100.000
Operating Expense
Salaries Expense 42.000
Miscellaneus Expenses 24.000
Depreciation Expenses 2.000
Total Operating Expenses 68.000
Net income (LOSS) 32.000
8.1
Date Account Title Dr Cr
Dec 31 Service Revenue 100.000
Income Summary 100.000
Dec 31 Income Summary 68.000
Salaries Expense 42.000
Miscellaneus Expense 24.000
Depreciation Expense 2.000
Dec 31 Income Summary 32.000
Retained Earnings 32.000
8.2
Salaries Expense
BAL: 0
(a) 41.000 42.000 (Closing)
(5.1) 1.000
Total: 42.000 42.000
BAL: 0
Miscellaneus Expense
BAL: 0
(e) 24.000 24.000 (Closing)
Total: 0
BAL: 0
Depreciation Expense
BAL: 0
(5.2) 2.000 2.000 (Closing)
Total: 2.000 2.000
BAL: 0
Income Summary
BAL: 0
(Closing) 68.000 100.000 (Closing)
(Closing) 32.000
Total: 100.000 100.000
BAL: 0
Retained Earnings
BAL: 9.500
(g) 2.500 32.000 (Closing)
Total: 2.500 41.500
BAL: 39.500
Service Revenue
BAL: 0
10.000 10.000 (a)
Total: 10.000 10.000
BAL: 0
9.
Prepare a post closing trial balance
Account Title Dr Cr
Cash 45.800
Account Receivable 17.700
Equipment 35.000
Accumulated Depreciation 6.000
Salaries Payable 1.000
Common Stock 50.500
Retained Earning 39.000
Total 98.500 98.500
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Unearned Payable BAL: 0 2.000 (7) Total: 2.000 BAL: 2.000 Interest Payable BAL: 0 1.500 (3) Total: 1.500 BAL: 1.500 Prepaid Insurance BAL: 0 (5) 3.750 Total: 3.750 BAL: 3.750 Interest Revenue BAL: 0 1.330 (4) Total: 1.330 BAL: 1.330 Wage Payable BAL: 0 1.500 (2) Total: 1.500 BAL: 1.500 Interest Receivable BAL: 0 (3) 1.500 Total: 1.500 BAL: 1.500 Insurance Expense BAL: 6.000 3.750 (5) Total: 2.250 BAL: 2.250 Cash BAL: 3.000 Total: 3.000 BAL: 3.000 Account Receivable BAL: 40.000 Total: 40.000 BAL: 40.000 Note Receivable BAL: 20.000 Total: 20.000 BAL: 20.000 Inventory BAL: 60.000 Total: 60.000 BAL: 60.000 Equipment BAL: 80.000 Total: 80.000 BAL: 80.000 Advertising Equipment BAL: 30.000 Total: 30.000 BAL: 30.000 Account Payable BAL: 31.000 Total: 31.000 BAL: 31.000 Wage Payable BAL: 0 Total: 0 BAL: 0 Note Payable BAL: 50.000 Total: 50.000 BAL: 50.000 Interest Payable BAL: 0 Total: 15.000 BAL: 15.000 Common Stuck BAL: 60.000 Total: 60.000 BAL: 60.000 Retained Earnings BAL: 24.500 Total: 24.500 BAL: 24.500 Sale Revenue BAL: 148.000 Total: 148.000 BAL: 148.000 3. An adjust trial balance Account tittle Dr Cr Cash 30.000 Account Receivable 40.000 Prepaid Rent 1.000 Prepaid Insurance 3.750 Supplies 800 Inventory 60.000 Note Receivable 20.000 Interest Receivable 1.333 Office Equipment 80.000 Accumulated Depreciation Office Equipment 80.000 Account Payable 31.000 Salaries and Wages Payable 1.500 Note Payable 50.000 Interest Payable 1.500 Unearned Revenue 2.000 Common Stock 60.000 Retained Earning 24.500 Sales Revenue 146.000 Interest Revenue 1.333 COGS 70.000 Salaries and Wage Expense 20.400 Rent Expense 12.000 Depreciation Expense 10.000 Interest Expense 1.500 Supplies Expense 1.800 Insurance Expense 2.250 Advertising Expense 3.000 Total $357.833 $357.833 2.6 1 & 3. Cash BAL: 30.000 (a) 70.000 (d) 50.000 (b) 27.300 (e) 24.000 (c) 10.000 (f) 15.000 25.000 (g) Total: 107.300 91.500 BAL: 45.800 Equipment BAL: 20.000 (f) 15.000 Total: 35.000 BAL: 35.000 Salaries Expense BAL: 0 (d) 41.000 Total: 41.000 BAL: 41.000 Account Receivable BAL: 15.000 27.300 (b) (a) 30.000 Total: 35.000 27.300 BAL: 17.700
Accumulated Despreciation BAL: 6.000 Total: 6.000 BAL: 6.000 Miscellaneus Expense BAL: 0 (e) 24.000 Total: 24.000 BAL: 24.000 Service Revenue BAL: 0 Total: 100.000 (a) BAL: 100.000 Salaries Expense BAL: 9000 (d) 9.000 Total: 9.000 9.000 BAL: 0 Common Stock BAL: 40.500 Total: 10.000 (c) BAL: 50.500 Retained Earnings BAL: 9.500 (g) 2.500 Total: 2.500 9.500 BAL: 7.000 4.
Unadjusted trial balance Particular Dr Cr Cash 4.500 Account Receivable 17.700 Equipment 35.000 Accumulated Depreciation 6.000 Salaries Payable 0 Common Stock 50.500 Retained Earning 7.000 Service Revenue 100.000 Salaries Expense 41.000 Miscellaneus Expense 24.000 Total 163.500 163.500 5. 5.1 Dr Salaries Expense $1.000 Cr Salaries Payable $1.000 5.2 Dr Depreciation Expense $2.000
Cr Accumulated Depreciation $2.000 6.1 Salaries Expense BAL: 0 (d) 41.000 (5.1) 1.000 Total: 42.000 BAL: 42.000 Salaries Payable BAL: 9.000 1.000 (5.1) (d) 9.000 Total: 9.000 10.000 BAL: 1.000 Depreciation Expense BAL: 0 (5.2) 2.000 Total: 2.000 BAL: 2.000
Accumulated Depreciation BAL: 6.000 2.000 (5.2) Total: 8.000 BAL: 8.000 6.2
Unadjusted trial balance Particular Dr Cr Cash 45.800 Account Receivable 17.700 Equipment 35.000 Accumulated Depreciation 8.000 Salaries Payable 1.000 Common Stock 50.500 Retained Earning 7.000 Service Revenue 100.000 Salaries Expense 42.000
(Salaries Expense + Accured Salaries) Miscellaneus Expense 24.000 Depreciation Expense 2.000 Total 166.500 166.500 7. KARLIN COMPANY Incom Statement
For the year ended Dec 31,2013 Particular Dr Cr Service Revenue 100.000 Operating Expense Salaries Expense 42.000 Miscellaneus Expenses 24.000 Depreciation Expenses 2.000 Total Operating Expenses 68.000 Net income (LOSS) 32.000 8.1 Date Account Title Dr Cr Dec 31 Service Revenue 100.000 Income Summary 100.000 Dec 31 Income Summary 68.000 Salaries Expense 42.000 Miscellaneus Expense 24.000 Depreciation Expense 2.000 Dec 31 Income Summary 32.000 Retained Earnings 32.000 8.2 Salaries Expense BAL: 0 (a) 41.000 42.000 (Closing) (5.1) 1.000 Total: 42.000 42.000 BAL: 0 Miscellaneus Expense BAL: 0 (e) 24.000 24.000 (Closing) Total: 0 BAL: 0 Depreciation Expense BAL: 0 (5.2) 2.000 2.000 (Closing) Total: 2.000 2.000 BAL: 0 Income Summary BAL: 0 (Closing) 68.000 100.000 (Closing) (Closing) 32.000 Total: 100.000 100.000 BAL: 0 Retained Earnings BAL: 9.500 (g) 2.500 32.000 (Closing) Total: 2.500 41.500 BAL: 39.500 Service Revenue BAL: 0 10.000 10.000 (a) Total: 10.000 10.000 BAL: 0 9.
Prepare a post closing trial balance Account Title Dr Cr Cash 45.800 Account Receivable 17.700 Equipment 35.000 Accumulated Depreciation 6.000 Salaries Payable 1.000 Common Stock 50.500 Retained Earning 39.000 Total 98.500 98.500