會計英語第三章復(fù)習(xí)-資料下載頁
2025-01-13 06:01本頁面
【正文】 s e 1 , 4 0 0 U t i l i t i e s e x p e n s e 230 T o t a l e x p e n s e s 2 , 6 3 0 N e t i n c o m e 3 , 4 7 0$ F A S T F O R W A R DI n c o m e S t a t e m e n tF o r t h e M o n t h E n d e d D e c e m b e r 3 1 , 2 0 0 7Rev enu es : Co n sult ing r ev enu e 5,800$ Rent al r ev enu e 300 T o t al r ev enu es 6,100$ E xpen se s: Rent e xpen se 1,000 S al ar ie s ex p ense 1,400 Ut il ities e xpen se 230 T o t al e xpen se s 2,630 Net i n e 3,470$ F o r th e M o n t h E n d ed Decemb er 3 1, 2 00 7F A S T F O RW A RDInco me S t atemen tStatement of Owner39。s Equity C. Taylor, Capital 12/1/07 $ Net ine for December 3,470 Plus: Investments by Owner 30,000 33,470 Less: Owner Withdrawals 200 C. Taylor, Capital, 12/31/07 33,270 $ Statement of Owner39。s Equity For the Month Ended December 31, 2022 FASTFORWARD Balance Sheet A s s e t sC a s h 4 , 3 5 0$ S u p p l i e s 9 , 7 2 0 P re p a i d i n s u ra n c e 2 , 4 0 0 E q u i p m e n t 2 6 , 0 0 0 T o t a l a s s e t s 4 2 , 4 7 0$ L i a b i l i t i e sA c c o u n t s p a y a b l e 6 , 2 0 0$ U n e a rne d re v e n u e 3 , 0 0 0 T o t a l l i a b i l i t i e s 9 , 2 0 0 E q u i t y C . T a y l o r, C a p i t a l 3 3 , 2 7 0$ T o t a l e q u i t y 3 3 , 2 7 0 T o t a l l i a b i l i t i e s a n d e q u i t y 4 2 , 4 7 0$ F A S T F O R W A R DB a l a n c e S h e e tD e c e m b e r 3 1 , 2 0 0 7C . T a y l o r , C a p i t a l 1 2 / 1 / 0 7 $ N e t i n c o m e f o r D e c e m b e r 3 , 4 7 0 P l u s : I n v e s t m e n t s b y O w n e r 3 0 , 0 0 0 3 3 , 4 7 0 L e s s : O w n e r W i t h d r a w a l s 200 C . T a y l o r , C a p i t a l , 1 2 / 3 1 / 0 7 3 3 , 2 7 0$ S t a t e m e n t o f O w n e r 39。 s E q u i t y F o r t h e M o n t h E n d e d D e c e m b e r 3 1 , 2 0 0 7Case for Discussion ? In order for all accounts to look the same, and to simultaneously make sure that the accounting equation stays in balance with doubleentry bookkeeping, the debit and credit system was devised（設(shè)計，發(fā)明） . Luca Pacioli first described it in 1494, and the basic system is so sound and efficient, we still use it today. Tradition aside, we would not still be using this ancient system if it did not work extremely well and efficiently. One could set up a system with pluses and minuses, but it would not be as efficient at generating the data needed for financial statements while making sure that the accounting equation was still in balance. One is more likely to make mistakes in entering data with plus and minus signs, although this is a secondary concern to the issues of uniformity and efficiency. ? Why use debits and credits rather than pluses and minuses? The End
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