› 看板 NCCU03_PF 關於我們 聯絡資訊
作者rocknieh (叫小聶或小倩都可以啦！)
看板NCCU03_PF
標題初會作業（三）參考答案
時間Fri Oct 10 23:55:54 2003
睡前賺P幣一下，有錯請指教…^^ Q1 An account payable is a transaction we made promise to pay seller later. A note payable is a transaction we made promise to pay seller in the future by signing a promissory note. Q3 The accounting process captures business transactions and events , analyzes and records their effects, and summarizes and prepares information useful in making decisions. Transactions and events are the starting points in accounting process. Source documents help in their analysis. The effects of transactions and events are recorded in journals. Posting along with a trial balance helps summarize and classify these effects. Q4 debits, debits Q9 cash and equivalent, inventories, total assets note payable, account payable, long-term debt QS3 a.BS b.IS c.BS d.BS e.IS f.BS g.BS h.BS i.IS j.SCOE Exercise 1 abde Exercise 3 Dejonge Company Trial Balance May 31, 2002 Debit Credit Cash $ 8,040 Accounts Receivable 2,300 Office Supply 475 Office Equipment 6,235 Accounts Payable $ 0 Robert Dejonge,Capital 13,325 Robert Dejonge,Withdrawal 800 Fee Earned 5,300 Rent Expense 775 Totals $ 18,625 $ 18,625 Exercise 15 a. overstated b.understated c.correctly stated d.understated e. 360000-2*18950=322100 Problem 3A 1&2（小弟實在懶得畫線，各位應該看得懂t-account的線在哪吧？） Assets = Liabilities + Equities cash accounts payable Sandra Shelton, Capital a 100000 b 6300 m 1150 h 1150 a 16500 e 6200 c 55000 j 1333 balance 16500 k 7000 d 3000 balance 1333 f 9500 Sandra Shelton, Withdrawal l 1200 long-term note payable o 9480 m 1150 b 42700 balance 9480 n 925 f 10500 o 9480 balance 53200 engineering fee earned p 1200 e 6200 q 2500 g 14000 balance i 22000 22945 balance 42200 accounts receivable wage expense g 14000 k 7000 l 1200 i 22000 p 1200 balance balance 2400 29000 equipment rental expense prepaid insurance j 1333 a 3000 balance 1333 balance 3000 advertising expense q 2500 office equipment balance 2500 a 5000 h 1150 repair expense balance n 925 6150 balance 925 drafting equipment a 60000 f 20000 balance 80000 building c 55000 balance 55000 land b 49000 balance 49000 $ 245095 = $ 54533 + $ 190562 Shelton Engineering Trial Balance June 30 Debit Credit cash $ 22945 accounts receivable 29000 prepaid insurance 3000 office equipment 6150 drafting equipment 80000 building 55000 land 49000 accounts payable $ 1333 long-term note payable 53200 Sandra Shelton, Capital 165000 Sandra Shelton, Withdrawal 9480 engineering fee earned 42200 wage expense 2400 equipment rental expense 1333 advertising expense 2500 repair expense 925 totals $ 261733 $ 261733 3 (1333+53200)/245095= 22.25% equity -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 61.216.68.101
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