服务型企业业务题答案

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1、Sep. 1 Frrieddmann beegann a bussineess by invvesttingg $5500000 iin ccashh, $30000 iin ssupppliees aand $2550000 inn eequiipmeent Sep. 1 Booughht ssupppliees ffor cassh, $5440 Sep.2 Preepaiid tthe rennt ffor sixx moonthh, $72000 Sep. 3 Puurchhaseed aaddiitioonall suupplliess onn crrediit, $3220 Sep

2、. 5 Prrepaaid thee innsurrancce ppremmiumm foor tthreee mmontth $30000 Sep. 9 Peerfoormeed sservvicees aand immmediiateely colllecctedd $332000 caash forr thhe wworkk.Sep. 133 PPaidd foor tthe supppliies purrchaasedd onn Seepteembeer 33 Sep. 155 PPurcchassed equuipmmentt onn acccouunt $58800Sep. 166

3、 PPerfformmed serrvicces forr Addam on acccounnt $8500 Sep. 233 CComppletted proofesssioonall woork forr Vaat oon ccreddit, $668000 Sep. 266 RReceeiveed $8500 frrom Adaam ffor thee woork commpleetedd onn Noov.116. Sep. 288 FFrieedmaan wwithhdreew $1000 frrom thee buusinnesss too paay hhis homme uuti

4、llityy biill Sep. 299 WWithhdreew $25000 foor pperssonaal uuse Sep. 300 PPaidd thhe SSepttembber tellephhonee biill of thee offficce, $3880Sep. 300 MMadee adddittionnal cassh iinveestmmentt inn thhe bbusiinesss $20000Addiitioonall innforrmattionn foor aadjuustmmentt att thhe eend of thee moonthh: (a

5、) Rentt exxpennse forr Seepteembeer $1200(b) Insuurannce exppensse eexpiiredd $11000(c) Mediicall suupplliess ussed in Novvembber $7550 (d) The acccumuulatted depprecciattionn foor eequiipmeent $ 8860(e) Accrruedd saalarry oof tthe reccepttionnistt annd aassiistaant $25570(f) Accrruedd seerviice rev

6、venuue $32250 Requuireed: Joournnaliize thee trranssacttionns; Posst tthe jouurnaal eentrriess too thhe lledgger acccounnts; Commpleete thee woork sheeet. Preeparre tthe finnancciall sttateemennts. Makke tthe jouurnaal eentrry aand posst tthemm too thhe lledgger. Cloose thee acccouuntss. GGeneerall

7、JJournnal Paage 1 DateeAccoountts aand ExpplannatiionP.R.DebiitCredditStepp1inveestiing in cassh aand$500000CashhCapiitallStepp1 invvesttingg iin ssupppliees$30000SuppplieesCapiitallStepp1inveestiing inn eequiipmeent$250000equiipmeentCapiitallStepp1Bougght supppliies forr caash, $5400suppplieesCashh

8、Sep.2Preppaidd thhe rrentt foor ssix monnth, $72000Preppaidd reentCashhSep. 3Purcchassed addditiionaal ssupppliees oon ccreddit,$3200suppplieesAccoountts PayaableeSep. 5Preppaidd thhe iinsuurannce preemiuum ffor thrree monnth $30000PreppaiddInsuurannceCashhSep. 9Perfformmed serrvicces andd immmeddia

9、ttelyy coolleecteed cassh ffor thee woork8$32200cashhServviceeReveenueeSep. 133Paidd foor tthe supppliies purrchaasedd onn Seep 33$3200Accoountts payaableeCashhSep. 155 Purrchaasedd eqquippmennt oon aaccoountt $58000equiipmeentAccoounttsPayaableeSep. 166Perfformmed serrvicces forr Addam on acccounnt

10、 $8500Accoountts receeivaableeServviceeReveenueeSep. 233 Comppletted proofesssioonall woork forr Vaat oon ccreddit, $68000Accoountts receeivaableeServviceeReveenueeSep. 266 Recceivved frrom Adaam ffor thee woork commpleetedd onn Noov.116.$8500cashhAccoountts ReceeivaableeSep. 288Frieedmaan wwithhdre

11、ew ffromm thhe bbusiinesss tto ppay hiss hoome utiilitty bbilll$1000capiitallWithhdraawlSep. 299Withhdreew ffor perrsonnal usee$25000capiitallWithhdraawlSep. 300Paidd thhe SSepttembber tellephhonee biill of thee offficce, $3800Utillitiies exppensseCashhSep. 300Madee adddittionnal cassh iinveestmment

12、t inn thhe bbusiinesss $20000cashhCapiitallAdjuustiing(a) Rentt exxpennse forr Seepteembeer$12000Rentt exxpennsePreppaidd reent (bb)Insuurannce exppensse eexpiiredd $10000Insuurannce ExpeenseePreppaiddInsuurannce (cc)Mediicall suupplliess ussed in Novvembber $7500Supppliees exppensseSupppliees (dd)T

13、he acccumuulatted depprecciattionn foor eequiipmeent $ 8660DeprreciiatiionExpeenseeAccuumullateed ddeprreciiatiion (ee)(g) Accrruedd saalarry oof tthe reccepttionnistt annd aassiistaant $25770Salaariees expeenseeSalaariees Payaablee (ff) Accrruedd seerviice revvenuue $32550Accoountts receeivaableeSe

14、rvvicee ReveenueeClo. (a) 141000ServviceereveenueeRetaaineed earnninggs (b) 12000Retaaineed EarnninggsRentt exxpennse25700Retaaineed EarnninggsSalaariees expeensee10000Retaaineed EarnninggsInsuurannceExpeensee750Retaaineed earnninggsSuppplieesExpeensee860Retaaineed earnninggsDeprreciiatiionExpeensee

15、380Retaaineed earnninggsUtillitiiesExpeensee (cc) (dd)Geneerall Leedgeer Caash 11 CCapiitall 31150000032000850200004461105407200030000320380100250005000003000025000020000774000 Acccouuntss Reeceiivabble 12 Witthdrrawaal 33268000850325001050008501002500026000 Supppliies 13 Serrvicce RReveenuee 411300

16、0054032031100750320008503250068000141000 Equuipmmentt 144 Reent Exppensse 551250000580003080001200012000 Acccummulaatedd Deepreeciaatioon 115 Sallariies Exppensse 5528608602570025700 Preepaiid RRentt 166 Inssuraancee Exxpennse 537200060000120001000010000 Preepaiid IInsuurannce 17 Suupplliess Exxpenn

17、se 54300002000010000750750 Acccounnts Payabble 21 Deepreeciaatioon EExpeensee 5443203205800058000860860Salaariees PPayaablee 222 Utiilittiess Exxpennse 56 2570025700380380 Thee Inncomme SSummmaryy 14100012000257001000075086038073400Workk ShheettAccoountt TiitleeTriaal BBalaanceeAdjuustmmenttsIncoome

18、 StaatemmenttBalaancee ShheettDebiitCredditDebiitCredditDebiitCredditDebiitCredditCashh446110446110Accoountts RReceeivaablee6800032500100550Preppaidd Reent720001200060000Preppaidd Innsurrancce300001000020000Supppliees3860075031100Equiipmeent308000308000Accuumullateed DDeprreciiatiion860860Accoountts

19、 PPayaablee5800058000Salaariees PPayabble 2570025700Capiitall774000774000Withhdraawalls2600026000Servvicee Reevennue10855032500141000141000Rentt Exxpennse120001200012000Salaariees EExpeensee257002570025700Insuurannce Exppensse100001000010000Supppliees EExpeensees750750750Deprreciiatiion Exppensse860

20、860860Utillitiies Exppensse380380380Totaal 96655096655096300963006760014100010333301033330Net Inccomee73400FrieedmaanThe Inccomee Sttateemennt For thee moonthh off SeepteembeerReveenuee:Servvicee reevennue141000Expeensee:Salaary exppensse25700Deprreciiatiion exppensse860Rentt exxpennse12000Insuurann

21、ce exppensse10000Supppliees eexpeensee750Utillitiies exppensse380net inccomee73400Frieedmaan Thhe SStattemeent of Ownners EEquiity Forr thhe mmontth oof SSepttembber Retaaineed eearnninggs,ssepttembber11,0Add:Net inccomee73400Retaaineed eearnninggs,ssepttembbe300,73400Frieedmaan The Baalannce Shheet

22、t NNoveembeer 330 Asseets:CashhLesss wiithddrawwl446110(26000)Accoountts rreceeivaablee100550Supppliees31100Equiipmeent308000Preppaidd reent60000Preppaidd innsurrancce20000Lesss Accuumullateed ddeprreciiatiion(8600)Totaal AAsseets: 931110Liabbiliitiees aand Ownners EEquiityAccoountts ppayaablee58000Salaariees ppayaablee25700CapiitallRetaaineed eearnninggs77400073400Totaal LLiabbiliitiees aand Cappitaal 931110