accountinginformationusers(參考版)
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【正文】 2020 Pearson Education Introduction to Financial Accounting, 10/e Retained Earnings T3 3 3 15 Re t a i n e d I n c o me ! + De b i t Cr e d i t Ex p e n s e s R e ve n u e s + + De b i t Cr e d i t 12 of 35 。 2020 Pearson Education Introduction to Financial Accounting, 10/e Posting (1) 10 of 35 T3 2 3 14 PO STI N G G e n e r al J o u r n al Da t e En t r y No . Ac c o u n t s a n d E x p l a n a t i o n Po s t . Re f . De b i t Cr e d i t 20 X2 12 31 1 Ca s h 100 4 0 0 0 0 0 Pa i d in cap i t al 300 4 0 0 0 0 0 Ca p i t a l s t o c k i s s u e d t o S m i t h 12 31 2 Ca s h 100 1 0 0 0 0 0 No t e p a y a b l e 202 1 0 0 0 0 0 Bo r r o w e d a t 9 % i n t e r e s t o n a 1 y ear n o t e. 20 X2 1 2 3 Me r c h a n d i s e i n v e n t o r y 130 1 5 0 0 0 0 Ca s h 100 1 5 0 0 0 0 Ac q u i r e d i n v e n t o r y f o r c a s h G en er a l Le d ge r CAS H Ac c o u n t No . 100 Da t e Ex p l a n a t i o n Jn l . Re f . De b i t Da t e Ex p l a n a t i o n Jn l . Re f . Cr e d i t 20 X2 20
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