Answer for Lesson3.docx
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AnswerforLesson3
笫3章习题详细解答:
Self-TestQuestions
1.在权责发生制和收付实现制下同时记入收入是当:
2.当费用付出而不是发生才记录费用是违背:
3.对应计费用不作调整分录会导致:
b.
Solution:
Ifyoudon’trecordanacruedexpense,theexpensewillbedecrease.Accordingtotheformula:
Revenu-Expense=NetIncome,theexpensewillbeunderstate,andresultinNetIncomeoverstate.
4.一筆调整可能包括下列各项,除开:
b.
C.Example:
SupposeAir&SeaTravelAgencyholdsanotereceivablefromaclient,attheendofSept.
$125ofinterestrevenuehasbeenearned.
JournalizetheadjustmentatSept.30:
Dr.Interestreceivable125
Cr.Interestrevenue125
5.2003年损益表显示有租金费用$6100,与资产负债表有联系的帐户:
预付租金:
期初余额$1400,期末余额$1200.2003年付出的租金为:
5900.
（1400+x）-6100=1200x=5900
习题3-1:
分别就下列独立情形,在编制年度财务报表前,编制2003年12月31日的调整分录:
Exercise3-1:
Dec31
a
SuppliesExpense（470+330-100）
700
Supplies
700
b
InsuranceExpense
1,360
PrepaidInsurance
1,360
c
InsuranceExpense
200
PrepaidInsurance
200
d
DepreciationExpense-Equ.
3,470
AccumulatedDepreciation-Equ.
3,470
e
Propertytaxesexpense
1,260
Propertytaxespayable
1,260
习题3-2;假如习题3-1中需要调整的项目在会计期末沒有作出调整,就每一筆调整说明如在此时忽略此筆调整对编制损益表和资产负债表的影响.
Exercise3-2:
IncomeStatement
BalanceSheet
a
Netincomeisoverstatedby$700
Asset,OEisoverstatedby$700（Supplies）
b
Netincomeisoverstatedby$1,360
Asset,OEisoverstatedby$1,360（PrepaidInsurance）
c
Netincomeisoverstatedby$200
Asset,OEisoverstatedby$200（PrepaidInsurance）
d
Netincomeisoverstatedby$3,470
Asset,OEisoverstatedby$3,470（equipment）
e
Netincomeisoverstatedby$1,260
Liabilityisunderstatedby$1,260（Propertytaxespayable）
OEisoverstatedby1,260
练习3-3:
决定下列各直行中问号的金额.每一直行金额构成的问题互不相关.
Exercise3-3:
（a）
（b）
（c）
（d）
SuppliesonhandonJanuary1
$180
$410
$745
$340
Suppliespurchasedduringtheyear
230
390
220
645
Suppliesremainingattheyear-end
80
480
115
560
Suppliesexpensefortheyear
330
320
850
425
问题3-1:
社区技术学校会计年度末--12月31日调整前试算表如下.要求:
1.在试算表中附加设立这些帐户:
应收帐款,应付工薪,赚取的知识更新报酬,折旧费用--设备,折旧费用--专业图书館,保险费用,和办公用品费用.帐户金额过入试算表.
2.使用下列信息编制和过入调整分录.
Problem3-1:
Preparetheadjustingentries:
Dec.31
a
InsuranceExpense
900
PrepaidInsurance
900
b
OfficeSuppliesExpense
2,630
OfficeSupplies
2,630
c
DepreciationExpense,equipment
3,300
Accumulateddepreciation,equipment
3,300
d
DepreciationExpense,ProfessionalLibrary
1,320
Accumulateddepreciation,professionallibrary
1,320
e
Unearnedextensionfees
1,200
ExtensionFeesEarned
1,200
f
AccountsReceivable
2,700
ExtensionFeesEarned
2,700
g
Salariesexpense
210
SalariesPayable
210
Account
TrialBalance
Adjustments
AdjustedTrialBalance
Title
Dr.
Cr.
DR.
CR.
Dr.
Cr.
Cash
7,200
$7,200
AccountsRec.
2,700（f）
2,700
Officesupplies
4,300
2,630（b）
1,670
PrepaidInsurance
8,100
900（a）
7,200
Equipment
43,300
43,300
Accu.Depreciation
14,900
3,300（c）
18,200
Professionallibrary
19,800
19,800
Accu.Depreciation
8,490
1,320（d）
9,810
AccountsPayable
860
860
SalariesPayable
210（g）
210
Unearnedextensionfees
2,400
1,200（e）
1,200
KayPerry,capital
55,950
55,950
KayPerry,withdrawals
15,000
15,000
Enrollmentfeesearned
43,400
43,400
ExtensionFeesEarned
2,700（f）
3,900
1,200（e）
SalariesExp.
16,800
210（g）
17,010
RentExp.
9,600
9,600
OfficeSuppliesExpense
2,630（b）
2,630
Advertisingexpense
500
500
InsuranceExp.
900（a）
900
Depr.Exp.Equipment
3,300（c）
3,300
Depr.Exp.ProfessionalLibrary
1,320（d）
1,320
Utilitiesexpense
1,400
1,400
$126,000
$126,000
$12,26000
$12,260
$133,530
$133,530
COMMUNITYTECHNICALSCHOOL
Incomestatement
FortheyearendedDecember31,20X3
Revenue
Enrollmentfeesearned
$43,400
ExtensionFeesEarned
3,900
Totalrevenue
$47,300
Expenses
Salariesexpense
$17,010
Rentexpense
9,600
OfficeSuppliesExpense
2,630
DepreciationExpense,Equipment
3,300
DepreciationExpense,ProfessionalLibrary
1,320
Utilitiesexpense
1,400
InsuranceExpense
900
Advertisingexpense
500
Totalexpenses
36,660
Netincome
$10,640
COMMUNITYTECHNICALSCHOOL
StatementofOwner’sEquity
FortheyearendedDecember31,20X3
KayPerry,capital,December31,20X2
$55,950
Add:
netincome
10,640
Less:
withdrawals
（15,000）
EmilySchneider,capitalDecember31,20XX
$51,590
COMMUNITYTECHNICALSCHOOL
BalanceSheet
Dec.31,20X3
Assets
Currentassets:
Cash$7,200
Accountsreceivable2,700
OfficeSupplies1,670
PrepaidInsurance7,200
Totalcurrentassets$21,540
Capitalassets:
Professionallibrary19,800
Less:
Accumulateddepreciation9,810
Equipment43,300
Less:
Accumulateddepreciation18,200
Totalcapitalassets35,090
Totalassets$53,860
Liabilities
Currentliabilities:
Accountspayable$860
SalariesPayable210
Unearnedrevenues1,200
Totalcurrentliabilities2,270
Totalliabilities$2,270
Owner’sEquity
KayPerry,capital51,590
Totalliabilitiesandowner’sequity$53,860
Problem3-2:
Dec.31
a
InsuranceExpense
2,220
PrepaidInsurance
2,220
b
LandscapingSuppliesExpense
1,270
LandscapingSupplies
1,270
c
DepreciationExpense,LandscapingEquipment
820
Accumulateddepreciation,LandscapingEquipment
820
d
DepreciationExpense,Trucks
6,600
Accumulateddepreciation,Trucks
6,600
e
DepreciationExpense.Building
3,020
Accumulateddepreciation,Building
3,020
f
Unearnedlandscapearchitecturefees
750
Landscapearchitecturefeesearned
750
g
AccountsReceivable
480
Landscapearchitecturefeesearned
480
h
Landscapewagesexpense
630
WagesPayable
630
Account
TrialBalance
Adjustments
AdjustedTrialBalance
Title
Dr.
Cr.
DR.
CR.
Dr.
Cr.
Cash
3,000
3,000
AccountsRec.
1,400
480（g）
1,880
Landscapingsupplies
1,680
1,270（b）
410
PrepaidInsurance
3,200
2,220（a）
980
InvestmentinSierra
6,000
6,000
Trucks
42,000
42,000
Accu.Depreciation
17,000
6,600（d）
23,600
Landscapingequipment
5,700
5,700
Accu.Depreciation
1,900
820（c）
2,720
Building
68,000
68,000
Accu.Depreciation
19,800
3,020（e）
22,820
Land
16,000
16,000
Franchise
30,000
30,000
WagePayable
630（h）
630
Unearnedlandscape
architecturefees
1,050
750（f）
300
Long-termnotespayable
75,600
75,600
EveAdams,capital
49,270
49,270
EveAdams,withdrawals
27,000
27,000
InsuranceExpense
2,220（a）
2,220
Landscapearchitecture
feesearned
12,250
750（f）
480（g）
13,480
Landscaping
servicesrevenue
84,000
84,000
Landscapewagesexpense
31,950
630（h）
32,580
Officesalariesexpense
14,200
14,200
Landscaping
SuppliesExpense
1,270（b）
1,270
Depreciation
Exp.Building
3,020（e）
3,020
DepreciationExpense,Trucks
6,600（d）
6,600
DepreciationExpense,LandscapingEquipment
820（c）
820
Interestexpense
6,800
6,800
Gas,oil,and
repairexpense
3,940
3,940
$260,870
$260,870
$15,790
$15,790
$272,420
$272,420
EDEN'SGARDEN
Incomestatement
FortheyearendedDecember31,20X3
Revenue
Landscapearchitecturefeesearned
$13,480
Landscapingservicesrevenue
84,000
Totalrevenue
$97,480
Expenses
Officesalariesexpense
$14,200
Landscapewagesexpense
32,580
Interestexpense
6,800
Gas,oil,andrepairexpense
3,940
InsuranceExpense
2,220
LandscapingSuppliesExpense
1,270
DepreciationExpense.Building
3,020
DepreciationExpense,Trucks
6,600
DepreciationExpense,LandscapingEquipment
820
Totalexpenses
71,450
Netincome
$26,030
EDEN'SGARDEN
StatementofOwner’sEquity
FortheyearendedDecember31,20X3
EveAdams,capital,December31,20X2
$37,270
Add:
investment（youcanseep75:
required2.）
12,000※
netincome
26,030
Less:
withdrawals
（27,000）
EmilySchneider,capitalDecember31,20XX
$48,300
EDEN'SGARDEN
BalanceSheet
Dec.31,20X3
Assets
Currentassets:
Cash$3,000
Accountsreceivable1,880
Landscapingsupplies410
PrepaidInsurance980
Totalcurrentassets$6,270
Capitalassets:
InvestmentinSierra,Inc,,commonstock
（long-term）6,000
Building68,000
Less:
Accumulateddepreciation22,820
Trucks42,000
Less:
Accumulateddepreciation23,600
Landscapingequipment5,700
Less:
Accumulateddepreciation2,720
Land16,000
Franchise30,000
Totalcapitalassets118,560
Totalassets$124,830
Liabilities
Currentliabilities:
WagesPayable$630
CurrentpotionofLong-termnotespayable9,000
Unearnedrevenues300
Totalcurrentliabilities9,930
Long-termliabilities:
Long-termnotespayable（lesscurrentportion）66,000﹡
Totalliabilities$76,530
Owner’sEquity
KayPerry,capital48,300
Totalliabilitiesandowner’sequity$124,830
﹡75600-9000
习题3-3福斯特公司调整前试算表和2003年会计年度末--12月31日的调整后试算表如下.
要求:
考察福斯特公司调整前试算表和调整后试算表,以编制福斯特公司年度末必须作出的调整分录.
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