CH2 答案 补充.docx
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CH2 答案 补充.docx
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CH2答案补充
EXERCISE2.7
BetterBooksPtyLtd
GeneralJournal
Transaction
AccountTitles
Debit
Credit
$
$
1
Cash
20,000
ShareCapital
20,000
(Issuedsharestoinvestorsforcash)
2
Equipment/Photocopier
6,000
Cash
6,000
(Purchasedphotocopierforbusinessonaccount)
3
Supplies
800
AccountsPayable
800
(Purchasedsuppliesonaccount)
4
AccountsReceivable
3,600
ServiceRevenue
3,600
(Invoicedcustomersforservicesperformed)
5
AdvertisingExpense
600
Cash
600
(Paidadvertisingexpense)
6
Cash
1,500
AccountsReceivable
1,500
(Receivedcashfromcustomersonaccount)
7
AccountsPayable
6,300
Cash
6,300
(Paidamountowingtoaccountspayable)
8
RentExpense
1,200
Cash
1,200
(Paiddividendstoshareholders)
EXERCISE2.8
InkPadPrintersLtd
(a)
Cash
1/8
ShareCapital
17,000
12/8
OfficeEquipment
1,000
10/8
ServiceRevenue
12,400
31/8
ClosingBalance
29,000
31/8
AccountsReceivable
600
30,000
30,000
1/9
OpeningBalance
29,000
AccountsReceivable
25/8
ServiceRevenue
1,500
31/8
Cash
600
ClosingBalance
900
1,500
1,500
1/9
OpeningBalance
900
OfficeEquipment
12/8
Cash/BankLoan
4,000
BankLoan
12/8
OfficeEquipment
3,000
ShareCapital
1/8
Cash
17,000
ServiceRevenue
31/8
Closingbalance
13,900
10/8
Cash
12,400
25/8
AccountsReceivable
1,500
13,900
13,900
31/8
Balance
13,900
(b)
InkPadPrintersLtd
TrialBalance
asat31August2011
Debit
Credit
$
$
Cash
29,000
AccountsReceivable
900
OfficeEquipment
4,000
BankLoan
3,000
ShareCapital
17,000
ServiceRevenue
13,900
$33,900
$33,900
EXERCISE2.13
TyneLtd
TrialBalance
asat31March2011
Debit
Credit
$
$
Cash
44,151
AccountsReceivable
40,776
PrepaidInsurance
5,754
DeliveryEquipment
177,930
AccountsPayable
22,038
SalariesPayable
2,295
BankLoan
85,200
ShareCapital
119,850
RetainedEarnings($289971–$276,213)
13,758
Dividends
1,950
ServiceRevenue
46,830
SalariesExpense
13,134
FuelExpense
2,124
RepairExpense
2,733
InsuranceExpense
1,419
$289,971
$289,971
PROBLEMSETA2.4
AceTennisCourtsPtyLtd
Date
AccountTitlesandExplanation
PostRef
Debit
Credit
Mar.1
Cash
100
80,000
ShareCapital
300
80,000
(Issuedsharesforcash)
3
Land
130
43,000
Buildings
135
8,000
TennisCourts
136
7,000
Cash
100
58,000
(PurchasedTennisWorld)
5
AdvertisingExpense
500
1,600
Cash
100
1,600
(Paidforadvertising)
6
PrepaidInsurance
112
2,400
Cash
100
2,400
(Paidforone-yearinsurancepolicy)
10
Equipment
138
1,000
AccountsPayable
200
1,000
(Purchasedequipmentonaccount)
18
Cash
100
1,800
TennisRevenue
400
1,800
(Revenuereceivedincash)
19
Cash
100
2,500
TennisRevenuereceivedinAdvance
213
2,500
(Receivedcashforvoucherbookssold)
25
Dividends
320
800
Cash
100
800
(Paymentofcashdividend)
30
SalariesExpense
510
700
Cash
100
700
(Paidsalariesexpense)
30
AccountsPayable
200
1,000
Cash
100
1,000
(Paidcreditoronaccount)
31
Cash
100
900
TennisRevenue
400
900
(Revenuereceivedincash)
PROBLEMSETA2.5
LiuAdvertisingPtyLtd
(a)
Date
AccountTitlesandExplanation
PostRef
Debit
Credit
Apr.1
Cash
100
25,500
ShareCapital
300
25,500
(Issuedsharesforcash)
1
Noentry–notatransaction.
2
RentExpense
510
950
Cash
100
950
(Paidmonthlyofficerent)
3
Supplies
115
2,550
AccountsPayable
200
2,550
(PurchasedsuppliesonaccountfromSpeedyArtSupplies)
10
AccountsReceivable
110
1,350
ServiceRevenue
400
1,350
(Invoicedclientsforservicesrendered)
11
Cash
100
550
RevenueReceivedinAdvance
209
550
(Receivedcashadvanceforfutureservice)
20
Cash
100
3,150
ServiceRevenue
400
3,150
(Revenuereceivedincash)
30
SalariesExpense
500
1,950
Cash
100
1,950
(Paidmonthlysalary)
30
AccountsPayable
200
1,150
Cash
100
1,150
(PaidSpeedyArtSuppliesonaccount)
(b)
Cash
100
1/4
ShareCapital
25,500
2/4
RentExpense
950
11/4
RevenueReceivedin
Advance
550
30/4
SalariesExpense
1,950
20/4
ServiceRevenue
3,150
30/4
AccountsPayable
1,150
30/4
ClosingBalance
25,150
29,200
29,200
1/5
OpeningBalance
25,150
AccountsReceivable
110
10/4
ServiceRevenue
1,350
Supplies
115
3/4
AccountsPayable
2,550
AccountsPayable
200
30/4
Cash
1,150
3/4
Supplies
2,550
30/4
ClosingBalance
1,400
2,250
2,250
1/5
OpeningBalance
1,400
RevenueReceivedinAdvance
209
11/4
Cash
550
ShareCapital
300
1/4
Cash
25,500
ServiceRevenue
400
10/4
AccountsReceivable
1,350
20/4
Cash
3,150
4,500
SalariesExpense
500
30/4
Cash
1,950
RentExpense
510
2/4
Cash
950
(c)
LiuAdvertisingPtyLtd
TrialBalance
asat30April2010
Debit
Credit
$
$
Cash
25,150
AccountsReceivable
1,350
Supplies
2,550
AccountsPayable
1,400
RevenueReceivedinAdvance
550
ShareCapital
25,500
ServiceRevenue
4,500
SalariesExpense
1,950
RentExpense
950
$31,950
$31,950
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- CH2 答案 补充