会计学 实例综合大全.docVIP

CASE 1 PREPARE THE FINANCIAL STATEMENTS The amounts of (a) the assets and liabilities of Aspen Supply Co. as of December 31, 2004, and (b) the revenues and expenses of the company for the year ended on that date follow. The items are listed in alphabetical order. Accounts payable 12 000 Notes payable 31 000 Accounts receivable 3 000 Property tax expense 2 000 Building 56 000 Rent expense 14 000 Cash 7 000 Salary expense 38 000 Equipment 21 000 Service revenue 108 000 Interest expense 4 000 Supplies 7 000 Interest payable 1 000 Utilities expense 3 000 Land 8 000 The owner’