畢曉方改編財務(wù)會計的課后習(xí)題答案第二章習(xí)題答案(專業(yè)版)
【正文】 Solutiongs of Ch. 221 Account Account Number Accounts Payable 21 Accounts Receivable 12 Cash 11 Corey Krum, Capital 31 Corey Krum, Drawing 32 Fees Earned 41 Land 13 Miscellaneous Expense 53 Supplies Expense 52 Wages Expense 5122Balance Sheet Accounts Ine Statement Accounts 1. Assets 11 Cash 12 Accounts Receivable 13 Supplies 14 Prepaid Insurance15 Equipment 2. Liabilities 21 Accounts Payable22 Unearned Rent 3. Owner39。s Equity 31 Millard Fillmore, Capital 32 Millard Fillmore, Drawing 4. Revenue41 Fees Earned 5. Expenses 51 Wages Expense 52 Rent Expense 53 Supplies Expense 59 Miscellaneous ExpenseNote: The order of some of the accounts within the major classifications is somewhat arbitrary, as in accounts 13–14 and accounts 51–53. In a new business, the order of magnitude of balances in such accounts is not determinable in advance. The magnitude may also vary from period to period. 23a. and b. Account Debited Account Credited Transaction Type Effect Type Effect (1) asset + owner39。
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