サンマ 發問時間: 社會與文化語言 · 1 0 年前

問會計題原文.. 請會計高手幫忙

Swift Company entered into the following transactions for the month of January 20XX:

Jan. 1. Issued $30,000 of capital stock

Jan. 4. Purchased equiment on account, $6,000

Jan. 7. Paid salaries of 4,000

Jan. 9. Borrewd $5,000 from the bank, issuing a note payable

Jan. 14. Paid craditors, $4,000

Jan. 18. Rendered professional services to clients of $10,000, of which $3,000 was received in cash with the balance on account

Jan. 20. Paid a telephone bill of $500

Jan. 27. Received $5,000 from client for amounts owed and previously billed to them

Jan. 31. Purshased an auto for cash, $7,000

Prepare (a) journal entries. , and (b) a trial balance.

已更新項目:

不是翻譯, 是計算>_<

請會計學強的人幫忙

因為我是初學者

老師又不教

所以只能來知識+請教高手

1 個解答

評分
  • 1 0 年前
    最佳解答

    應該也是要英文的回答吧?

    Journal entries:

    Jan.1

    Dr. Cash---------------------------30 000

    Cr. Capital stock----------------------------30000

    Jan.4

    Dr. Equipment----------------------6 000

    Cr. Account Payable-------------------------6 000

    Jan. 7

    Dr. Salary expense------------------4 000

    Cr. Cash ----------------------------------------4 000

    Jan. 9

    Dr. Cash------------------------------5 000

    Cr. Note payable------------------------------5 000

    Jan. 14

    Dr. Note payalbe--------------------4 000

    Cr. Cash----------------------------------------4 000

    Jan. 18

    Dr. Cash--------------------------------3 000

    Dr. Account receivable--------------7 000

    Cr. Revenue -----------------------------------10 000

    Jan. 20

    Dr. Telephone expense----------------500

    Cr. Cash-----------------------------------------500

    Jan. 27

    Dr. Cash--------------------------------5 000

    Cr. Account receivable------------------------5 000

    Jan. 31

    Dr. Automobile -----------------------7 000

    Cr. Cash-----------------------------------------7 000

    2008-04-22 20:19:47 補充:

    Trial Balance

    Asset:

    Cash+30000-4000+5000-4000+3000-500+5000-7000 = 27 500

    Account Receivable +7000-5000=---------------------------- 2 000

    Equipment +6000------------------------------------------------- 6 000

    2008-04-22 20:20:06 補充:

    Automobile +7000------------------------------------------------ 7 000

    Total Asset:--------------------------------------------------------42 500

    Liability:

    Account payable +6000---------------------------------------6 000

    Note payable+5000-4000-------------------------------------1 000

    2008-04-22 20:20:23 補充:

    Equity:

    net income ------------------------------------------------------5 500

    Captial stock +30000-----------------------------------------30 000

    Total Liability and Equity-----------------------------------42 500

    2008-04-22 20:20:29 補充:

    income statement

    revenue: +10000

    salary expense (4000)

    telephone expense (500)

    net income: 5500

    ****************************

    格式有點難對, 如果看不懂再問.

    參考資料: 會計系畢業的我, 自己, 自己, 自己, 自己
    • 登入以對解答發表意見
還有問題?馬上發問,尋求解答。