Answer for Lesson3Word文档下载推荐.docx

Answer for Lesson3Word文档下载推荐.docx

《Answer for Lesson3Word文档下载推荐.docx》由会员分享，可在线阅读，更多相关《Answer for Lesson3Word文档下载推荐.docx（19页珍藏版）》请在冰点文库上搜索。

d

DepreciationExpense-Equ.

3,470

AccumulatedDepreciation-Equ.

e

Propertytaxesexpense

1,260

Propertytaxespayable

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

Netincomeisoverstatedby$700

Asset,OEisoverstatedby$700（Supplies）

Netincomeisoverstatedby$1,360

Asset,OEisoverstatedby$1,360（PrepaidInsurance）

Netincomeisoverstatedby$200

Asset,OEisoverstatedby$200（PrepaidInsurance）

Netincomeisoverstatedby$3,470

Asset,OEisoverstatedby$3,470（equipment）

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

900

OfficeSuppliesExpense

2,630

OfficeSupplies

DepreciationExpense,equipment

3,300

Accumulateddepreciation,equipment

DepreciationExpense,ProfessionalLibrary

1,320

Accumulateddepreciation,professionallibrary

Unearnedextensionfees

1,200

ExtensionFeesEarned

f

AccountsReceivable

2,700

g

Salariesexpense

210

SalariesPayable

Account

TrialBalance

Adjustments

AdjustedTrialBalance

Title

Dr.

Cr.

DR.

CR.

Cash

7,200

$7,200

AccountsRec.

2,700（f）

Officesupplies

4,300

2,630（b）

1,670

8,100

900（a）

Equipment

43,300

Accu.Depreciation

14,900

3,300（c）

18,200

Professionallibrary

19,800

8,490

1,320（d）

9,810

AccountsPayable

860

210（g）

2,400

1,200（e）

KayPerry,capital

55,950

KayPerry,withdrawals

15,000

Enrollmentfeesearned

43,400

ExtensionFeesEarned

3,900

SalariesExp.

16,800

17,010

RentExp.

9,600

Advertisingexpense

500

InsuranceExp.

Depr.Exp.Equipment

Depr.Exp.ProfessionalLibrary

Utilitiesexpense

1,400

$126,000

$12,26000

$12,260

$133,530

COMMUNITYTECHNICALSCHOOL

Incomestatement

FortheyearendedDecember31,20X3

Revenue

Enrollmentfeesearned

$43,400

Totalrevenue

$47,300

Expenses

Salariesexpense

$17,010

Rentexpense

OfficeSuppliesExpense

DepreciationExpense,Equipment

DepreciationExpense,ProfessionalLibrary

Utilitiesexpense

InsuranceExpense

Advertisingexpense

Totalexpenses

36,660

Netincome

$10,640

StatementofOwner’sEquity

KayPerry,capital,December31,20X2

$55,950

Add:

netincome

10,640

Less:

withdrawals

（15,000）

EmilySchneider,capitalDecember31,20XX

$51,590

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:

2,220

LandscapingSuppliesExpense

1,270

LandscapingSupplies

DepreciationExpense,LandscapingEquipment

820

Accumulateddepreciation,LandscapingEquipment

DepreciationExpense,Trucks

6,600

Accumulateddepreciation,Trucks

DepreciationExpense.Building

3,020

Accumulateddepreciation,Building

Unearnedlandscapearchitecturefees

750

Landscapearchitecturefeesearned

h

Landscapewagesexpense

630

WagesPayable

3,000

480（g）

1,880

Landscapingsupplies

1,680

1,270（b）

410

3,200

2,220（a）

980

InvestmentinSierra

6,000

Trucks

42,000

17,000

6,600（d）

23,600

Landscapingequipment

5,700

1,900

820（c）

2,720

Building

68,000

3,020（e）

22,820

Land

16,000

Franchise

30,000

WagePayable

630（h）

Unearnedlandscape

architecturefees

1,050

750（f）

300

Long-termnotespayable

75,600

EveAdams,capital

49,270

EveAdams,withdrawals

27,000

Landscapearchitecture

feesearned

12,250

13,480

Landscaping

servicesrevenue

84,000

31,950

32,580

Officesalariesexpense

14,200

SuppliesExpense

Depreciation

Exp.Building

Interestexpense

6,800

Gas,oil,and

repairexpense

3,940

$260,870

$15,790

$272,420

EDEN'

SGARDEN

Landscapearchitecturefeesearned

$13,480

Landscapingservicesrevenue

$97,480

Officesalariesexpense

$14,200

Landscapewagesexpense

Interestexpense

Gas,oil,andrepairexpense

LandscapingSuppliesExpense

DepreciationExpense.Building

DepreciationExpense,Trucks

DepreciationExpense,LandscapingEquipment

71,450

$26,030

EveAdams,capital,December31,20X2

$37,270

Add:

investment（youcanseep75:

required2.）

12,000※

netincome

26,030

（27,000）

$48,300

Cash$3,000

Accountsreceivable1,880

Landscapingsupplies410

PrepaidInsurance980

Totalcurrentassets$6,270

InvestmentinSierra,Inc,,commonstock

（long-term）6,000

Building68,000

Accumulateddepreciation22,820

Trucks42,000

Accumulateddepreciation23,600

Landscapingequipment5,700

Accumulateddepreciation2,720

Land16,000

Franchise30,000

Totalcapitalassets118,560

Totalassets$124,830

WagesPayable$630

CurrentpotionofLong-termnotespayable9,000

Unearnedrevenues300

Totalcurrentliabilities9,930

Long-termliabilities:

Long-termnotespayable（lesscurrentportion）66,000﹡

Totalliabilities$76,530

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.