上海海事外國會計選讀課件cha-資料下載頁
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【正文】 ss Close Entries ? Fees Earned 16840 Rent Revenue 120 Ine Summary 16960 ? Ine Summary 9755 Wages Expense 4525 Rent Expense 1600 Depreciation Expense 50 Utilities Expense 985 Supplies Expense 2040 Insurance Expense 100 Miscellaneous Expense 455 ? Ine Summary 7205 Chris Clark, Capital 7025 ? Chris Clark, capital 4000 Chris Clark, Drawing 4000 After the closing entries are posted, all of the temporary accounts have zero balances. Postclosing Trial Balance NetSolutions PostClosing Trial Balance December 31, 2022 Cash 2 065 00 Accounts Receivable 2 720 00 Supplies 760 00 Prepaid Insurance 2 300 00 Land 20 000 00 Office Equipment 1 800 00 Accumulated Depreciation 50 00 Accounts Payable 900 00 Wages Payable 250 00 Unearned Rent 240 00 Chris Clark, Capital 28 205 00 29 645 00 29 645 00 Manual Accounting Cycle 1. Transactions are analyzed and recorded in journal. Documents Journal 2. Transactions are posted from journal to ledger. Journal Ledger 3. Trial balance is prepared, adjustment data is anized, work sheet is pleted. Work Sheet 4. Financial statements are prepared and distributed. Financial Statements IS SOE BS SCF 5. Adjusting entries are journalized and posted to ledger. 7. Postclosing trial balance is prepared. Journal 6. Closing entries are journalized and posted to ledger. Journal Postclosing Trial Balance 8. Reports are analyzed and interpreted for decision making purposes. Assets Liabilities Owner’s Equity ? Ledger Ledger Manual Accounting Cycle Fiscal Year ? Fiscal year 會計年度 。財政年度 ? The annual accounting period adopted by a business is known as its fiscal year. ? Natural business year 自然營業(yè)年度 ? natural business year refers to a year ending at the annual low point in business activity or at the end of a season. The End Chapter 4
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