會計(jì)業(yè)務(wù)處理-全文預(yù)覽
【正文】 有失 敗 ，只有 暫時 停止成功！。 13:01:1913:01:1913:01Wednesday, January 27, 2023? 1不知香 積 寺，數(shù)里入云峰。 一月 211:01 下午 一月 2113:01January 27, 2023? 1少年十五二十 時 ，步行 奪 得胡 馬騎 。 13:01:1913:01:1913:011/27/2023 1:01:19 PM? 1越是沒有本 領(lǐng) 的就越加自命不凡。 一月 21一月 2113:01:1913:01:19January 27, 2023? 1意志 堅(jiān) 強(qiáng) 的人能把世界放在手中像泥 塊 一 樣 任意揉捏。 1:01:19 下午 1:01 下午 13:01:19一月 21MOMODA POWERPOINTLorem ipsum dolor sit amet, consectetur adipiscing elit. Fusce id urna blandit, eleifend nulla ac, fringilla purus. Nulla iaculis tempor felis ut cursus. 感謝您的下載觀看專 家告 訴。 一月 211:01 下午 一月 2113:01January 27, 2023? 1 業(yè) 余生活要有意 義 ，不要越 軌 。 13:01:1913:01:1913:01Wednesday, January 27, 2023? 1知人者智，自知者明。 1:01:19 下午 1:01 下午 13:01:19一月 21? 楊 柳散和 風(fēng) ，青山澹吾 慮 。 27 一月 20231:01:19 下午 13:01:19一月 21? 1楚塞三湘接， 荊門 九派通。 13:01:1913:01:1913:011/27/2023 1:01:19 PM? 1成功就是日復(fù)一日那一點(diǎn)點(diǎn)小小努力的 積 累。 一月 211:01 下午 一月 2113:01January 27, 2023? 1行 動 出成果，工作出 財(cái) 富。 13:01:1913:01:1913:01Wednesday, January 27, 2023? 1乍 見 翻疑夢，相悲各 問 年。 Owner’s EquityThe owner’s right to the assets of the business is presented on the balance sheet below the liabilities section. The owner’s equity is added to the total liabilities, and this total must be equal to the total assets. Closing Entries（結(jié)賬） . . .Ine SummaryOwner’s CapitalNet Ine or Net LossExpenses RevenuesDrawings結(jié)賬簡明圖示 Postclosing trial balance （結(jié)賬后的試算平衡表）vA postclosing trial balance is prepared after the closing entries have been posted. The purpose of the postclosing (after closing) trial balance is to verify that the ledger is in balance at the beginning of the next period. The accounts and amounts should agree exactly with the accounts and amounts listed on the balance sheet at the end of the period.A CompanyPostClosing Trial BalanceJanuary 31， 2023 Debit Credit Balance BalanceCash…………………………………………………………….. 28,300Supplies………………………………………………………… 500Prepaid Insurance…………………………………………….. 1,250Land…………………………………………………………….. 1,500Accounts Payable…………………………………………….. 1,000Unearned Rent…………………………………………………. ……………………………………………………. 30, 31,550 31,550會計(jì)業(yè)務(wù)處理流程圖JournalizingPosting journal entries to accountsUnadjusted trial balanceRecording adjusting entriesAdjusted trial balanceFinancial StatementsClosing entriesA postclosing trial balance陳安琪：編制財(cái)務(wù)報(bào)表陳雨卉：編制財(cái)務(wù)報(bào)表姜 珊：制作會計(jì)分錄李金鑫：匯總財(cái)務(wù)流程及編輯李天?。褐谱鲿?jì)分錄孫佳維：制作編輯明細(xì)賬目——————The End謝 謝一月 2113:01:1913:0113:01一月 21一月 2113:01 13:0113:01:19一月 21一月2113:01:192023/1/27 13:01:19? 靜夜四無 鄰 ，荒居舊 業(yè)貧 。Supplies1,0001,500Adj. AccountDate Item Debit Credit BalanceDebit Credit Adjusting 250 1,000 11,000 Closing 11,000 — —Account AccountPeter,Account Closing 500 500 Rent— Account 500 Item Debit Credit BalanceDebit AccountsCredit BalanceDebit Credit Earned Account500 Adjusting Debit AccountUnearned1,500 Date Item Debit Credit Balance250 Account Capital28,300Ledger for AAccount 3,700 5,000 37,00038,50040,000and miscellaneous,$200. Date Description PostRef Debit CreditJan. 31 Wages Expense 51 2,200Rent Expense 52 800Utilities Expense 54 500Miscellaneous Expense 59 200 Cash 11 3,700 Paid expenses A pany paid creditors on account $500.Date Description Debit CreditJan. 31 Account Payable 21 500 Cash 11 500 Paid creditors on account Peter determined that the cost of supplies on hand at January 31 was $500. Date Description Debit CreditJan. 31 Supplies Expense 55 1,000 Supplies 14 1,000 Supplies used during January1500500=1000 Peter withdrew $10,000 from A pany for personal use.Date Description Debit CreditJan. 31 Peter, Drawing 32 10,000 Cash 11 10,000 Peter withdraw cash for pers
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