會計(jì)業(yè)務(wù)處理-wenkub
2023-03-18 03:21:30 本頁面
【正文】 mber…………………………… _ 000_ 000Less withdraws …………………………………………………………… 000_Increase in owner’s equity ……………………………………………… 000_Chris Clark, capital, December 31,2023 ……………………………….. 000The owner may have invested additional investments, it is necessary to refer to the owner’s capital account in the ledger. These amounts, along with the ine (or loss) and the drawing account balance, are used to determine the ending owner’s capital account balance. ● the Balance Sheet the Balance Sheet Assets Liabilities Owner’s Equity176。500Bal.Bal.SuppliesDate Item Debit Credit BalanceDebit Credit Adjusting Rent— —AccountInsurance— —AccountAccountSupplies Closing — —Account Ine 10,000 Date Item Debit Credit BalanceDebit Credit 1,000 DrawingDate Item Debit Credit BalanceDebit Credit 200 AccountUtilities Closing 800 — —Account800 Expense—AccountDate Item Debit Credit BalanceDebit Credit 2,200 Payable — Account500Account1,000 Adjusting 1,500 Credit 1,500 500 Date Item Debit Credit BalanceRent1,250Account Adjusting 1,500 Date Item Debit Credit BalanceDebit Credit 1,500 Prepaid40,000 Closing Account10,000 37,5001,500 1,500 40,000 Cash Cash 11 1,500 Purchase of land as a future building site A pany rent the land to the retailer for half a year, with the rent payable in advance. A pany received $500 for half a year’s rent beginning January 1. Date Description Debit CreditJan. 1 Cash 11 500 Unearned Rent 23 500 Received advance payment for half a year’s rent on land A pany purchased supplies for $1,500 and agreed to pay the supplier in the near. Date Description Debit CreditJan. 3 Supplies 14 1,500 Accounts payable 21 1,500 Purchased supplies A pany received cash of $5,000 for providing services to customers.Date Description Debit CreditJan. 5 Cash 11 5,000 Fees Earned 41 5,000 Providing services to customers A pany incurred the following expenses: wages,$2,200。A公司 1月份會計(jì)業(yè)務(wù)處理小組成員：陳安琪、陳雨卉、姜珊、李金鑫、李天琛、孫佳維Accounting Cycle(會計(jì)循環(huán) )會計(jì)循環(huán)的定義The accounting process that begins with analyzing and journalizing transactions and ends with the postclosing is called the accounting cycle.從記日記賬開始一直到結(jié)賬結(jié)束的完整的會計(jì)過程就叫做會計(jì)循環(huán)。Cash 11 1,500 Cash Paid premium on half a year A pany paid $1,500 for the purchase of land as a future building site. Date DescriptionPost.Ref Debit CreditJan. 1 rent,$800。Account Date Item 500 38,300Date Item Debit Credit BalanceDebit Credit 30,AccountInsuranceAccount1,500 AccountCredit AccountDate Item Debit 5,000 Closing 5000 —AccountDate Credit 1,500WagesAccountExpenseDate Item Debit Credit BalanceDebit Credit 500 — —AccountMiscellaneoussummaryAccount5, Closing 4,950 ExpenseDate Item Debit Credit BalanceDebit Credit Adjusting 1,000 Closing 250 Closing Revenue Closing — —How to prepare an unadjusted trial balance （未調(diào)整的試算平衡表）Step 1. List the name of the pany, the title of the trial balance, and the date the trial balance is prepared. （把公司名稱，試算平衡表名稱和日期編入試算平衡表中）Step 2. List the accounts from the ledger and enter their debit or credit balance. （寫入會計(jì)科目名稱和相關(guān)金額）Step 3. Total the Debit and Credit columns of the trial balance.（計(jì)算借方科目和貸方科目的總額）Step 4. Verify that the total of the Debit column equals the total of the Credit column. （若借方科目和貸方科目相等，則正確；若借方科目和貸方科目不平，則需查找看是前面哪一步驟出現(xiàn)錯(cuò)誤） A Company Unadjusted Trial Balance January 31， 2023 Debit Credit Balances BalancesCash…………………………………………………………….. 28,300Supplies………………………………………………………… 1,500Prepaid Insuranc
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