會計業(yè)務(wù)處理-預(yù)覽頁
【正文】 onal use Peter prepaid insurance account represents a January 1 prepayment of insurance for months. Date Description Debit CreditJan. 31 Insurance Expense 56 250 Prepaid Insurance 15 250 Insurance expired1500/6=250 unadjusted trial balance of Peter indicates a balance in the Unearned rent account of $Date Description Debit CreditJan. 31 Unearned Rent 23 Rent Revenue 42 Rent earned500/6= Closing Entries for ADate Description Debit CreditJan. 31 Fees Earned 41 5,000Rent Revenue 42 Ine Summary 5, Closing Entries for ADate Description PostRef Debit CreditJan. 31 Ine Summary 33 4,950 Wage Expense 51 2,200 Rent Expense 52 800 Utilities Expense 54 500 Supplies Expense 55 1,000 Insurance Expense 56 250 Miscellaneous Expense59 200 Closing Entries for ADate Description Debit CreditJan. 31 Ine Summary 33 Peter, Capital 31 Closing Entries for A= Closing Entries for ADate Description Debit CreditJan. 31 Peter, Capital 31 10,000 Peter, Drawing 32 10,000 Closing Entries for A Posting journal entries to accounts（登帳）Step 1. Entry the date.（寫入日期）Step 2. Entry the account. （將金額記入借方科目欄或貸方科目欄）Step 3. Entry the journal page number. （將日記賬頁數(shù)記入 Post ）Step 4. Entry the account number. （寫入會計科目編碼）AccountPrepaid Insurance 15 1,500Accounting Cycle(會計循環(huán) ).(登日記賬 ).(登賬 ) unadjusted trial balance.(為調(diào)節(jié)前的試算平衡表 ) data.(整理需要調(diào)節(jié)的科目 ) optional endofperiod spreadsheet.(進(jìn)行一份工作總結(jié) ) entries.(將調(diào)整科目登日記賬并過賬 ) adjusted trial balance.(調(diào)整后的試算平衡表 ) statements.(繪制財務(wù)報表 ) entries.(結(jié)賬并登日記賬和過賬 ) postclosing trial balance.(結(jié)賬后的試算平衡表 )169Journal269 LedgerUnadjusted Trial BalanceAdjusted Trial BalancePostclosing Trial Balance4Adjustment Data8Financial StatementsStep 5需注意An optional endofperiod spreadsheet (work sheet) is not required, but it is useful in showing the flow of accounting information from the unadjusted trial balance to the adjusted trial balance and financial statement. In addition, an endofperiod spreadsheet is useful in analyzing the impact of proposed adjustments on the financial statements.A CompanyEndofPeriod Spreadsheet (Work Sheet)For the Month Ended January 31， 2023UnadjustedAdjustedTrial BalanceAdjustmentsTrial BalanceIne StatementsBalance SheetAccount Title Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.Journalizing（記錄日記賬）Step 1. Entry the Date.(寫入會計業(yè)務(wù)發(fā)生的日期 )Step 2. Entry the title of the accounting to be debited and the amount to be debited. (寫入借方科目和借方金額 )Step 3. Entry the title of the accounting to be credited and the amount to be credited. (寫入貸方科目和貸方金額 )Step 4. Entry a brief description.(寫摘要 )Step 5. Journal entry.(過賬 ) Peter deposits $40,000 in a bank account in the name of A pany. Date Description Debit CreditJan. 1 Cash 11 40,000 Peter, Capital 31 40,000 Invested cash in A pany A pany paid a premium of $1,500 for an insurance policy for liability, theft, and fire. The policy covers half a year period. Date Description Debit CreditJan. 1 Land 17 1,500utilities,$500。 Debit Credit BalanceDebit Credit 42,50038,800500 Peter.40,000 40, Closing 10,000 Land Debit Credit SuppliesDate Item Debit Credit BalanceDebit Fees5,000 Account1,500 1,000AccountExpense 2,200 Closing 2,200 Date Item Debit Credit BalanceDebit Credit 800 Expense 200 Closing 200 — —Account 1,000 Date Item Debit Credit BalanceDebit Credit Closing 5, 1,000 ExpenseAccount250 1,000Bal.Bal. Current LiabilitiesLongTerm Liabilities。 一月 2113:01:1913:01Jan2127Jan21? 1故人江海 別 ，幾度隔山川。 。 一月 21一月 21Wednesday, January 27, 2023? 很多事情努力了未必有 結(jié) 果，但是不努力卻什么改 變 也沒有。 一月 21一月 2113:01:1913:01:19January 27, 2023? 1意志 堅 強(qiáng) 的人能把世界放在手中像泥 塊 一 樣 任意揉捏。 2023/1/27 13:01:1913:01:1927 January 2023? 1空山新雨后，天氣晚來秋。 一月 2113:01:1913:01Jan2127Jan21? 1越是無能的人，越喜 歡 挑剔 別 人的 錯 兒。 27 一月 20231:01:19 下午 13:01:19一月 21? 1最具挑 戰(zhàn) 性的挑 戰(zhàn) 莫 過 于提升自我
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