模擬某公司會(huì)計(jì)業(yè)務(wù)處理英文雙語會(huì)計(jì)(文件)
【正文】 ………………………………………………… 1,500Prepaid Insurance…………………………………………….. 1,500Land……………………………………………………………… 1,500Accounts Payable……………………………………………... 1,500Unearned Rent…………………………………………………. 500Peter. Capital…………………………………………………… 4,000Peter, Drawing…………………………………………………. 11,000Fees Earned……………………………………………………. 5,000Wages Expense……………………………………………….. 2,200Rent Expense………………………………………………….. 800Utilities Expense………………………………………………. 500Miscellaneous Expense……………………………………… 200 ______ 46,500 46,500Methods to discovering errors: the difference between the Debit and Credit column totals is 10,000 or 1,000， an error in addition may have occurred. In this case， readd the trial balance column totals. If the error still exists， repute the account balances.2. If the difference between the Debit and Credit column totals can be evenly divisible by 2， the error may be due to the entering of a debit balance as a credit balance， or vice versa. In this case， review the trial balance for account balances of onehalf the difference that may have been entered in the wrong column.Errors Affecting the Trial Balance the difference between the Debit and Credit column totals is evenly divisible by 9， trance account balances back to the ledger to see if an account balance was incorrectly copied from the ledger. Two mon types of copying errors are transpositions and slides. A transposition occurs when the older of the digits is copied incorrectly， such as writing $542 as $452 or $524. In a slides， the entire numbering $ as $ or $5, both cases， the resulting error will be evenly divisible by 9. the difference between the Debit and Credit column totals is not evenly divisible by 2 or 9， review the ledger if an account balance in the account of error has been omitted from the trial balance. If the error is not discovered， review the journal postings to see if a posting of a debit or a credit may have been omitted. an error is not discovered by the preceding steps，the accounting process must be retraced， beginning with the last journal entry. The Adjusting Process Some expenses are not recorded daily. Some revenues and expenses are incurred as time passes rather than as separate transaction. Some revenues and expenses may be unrecorded.Reasons:Recording adjusting entries（會(huì)計(jì)科目的調(diào)整）Types of Accounts Requiring Adjustment （需要調(diào)整的會(huì)計(jì)科目類型）1. Prepaid expenses 3. Accrued revenues2. Unearned revenues 4. Accrued expenses Prepaid expenses are the advance payment of future expense and are recorded as assets when cash is paid. Prepaid expense bee expense over time or during operations. Unearned revenues are the advance receipt of future revenues and recorded as liabilities when cash is received. Unearned revenues bee earned revenues over time or during operations. Accrued revenues are unrecorded revenues that have been earned and for which cash has yet to be received. Fees for services that an attorney or a doctor has provided but not yet billed are accrued revenues. Accrued expenses are unrecorded expense that have been incurred and for which cash has yet to be paid. Wages owed to employees at the end of a period but not yet paid is an accrued expense.Recording Adjusting Entries （將調(diào)整后的科目登帳）Example: At the end of January， the supplies expenseaccount should be increased for $1,000 ， and the supplies account should be decreased for $ 1,000to record the supplies used during January. Theadjusting journal and T accounts for supplies andsupplies expense are as follows: Journal pageDate Description Post.Ref.Debit Credit 2023Jan. 31Supplies expense Supplies Supplies used5514100010001,000Adj.Assets Current AssetsProperty, Plant, and Equipment｛｛Liabilities。 08:29:2408:29:2408:291/24/2023 8:29:24 AMv 1以我獨(dú)沈久，愧君相見頻。 24
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