《Survey of accounting 2th会计学 Carl S.Warren》ch03.pptVIP

Prep. Office Cash + + Insur. + Supp. + Equip. + Land Assets i. 4,200 –4,200 Bal. 9,520 6,100 8,400 240 8,500 12,000 Bal. 13,720 1,900 8,400 240 8,500 12,000 Left Side of the Accounting Equation Ac. Rec. No effect on right side j. Paid $100 on account for supplies that had been purchased. Prep. Office Cash + + Insur. + Supp. + Equip. + Land Assets j. –100 Bal. 13,720 1,900 8,400 240 8,500 12,000 Bal. 13,620 1,900 8,400 240 8,500 12,000 Left Side of the Accounting Equation Ac. Rec. Capital Stock Stockholders’ Equity Liabilities + Notes Payable j. –100 Bal. 16,800 240 1,800 11,000 14,920 Retained Earnings Bal. 16,800 140 1,800 11,000 14,920 Right Side of the Accounting Equation + Unearn. Rev. + + + Accts. Pay. k. Expenses paid during November were as follows: wages, $2,790; rent, $800; utilities, $580; interest, $100; miscellaneous, $420. Prep. Office Cash + + Insur. + Supp. + Equip. + Land Assets k. –4,690 Bal. 13,620 1,900 8,400 240 8,500 12,000 Bal. 8,930 1,900 8,400 240 8,500 12,000 Left Side of the Accounting Equation Ac. Rec. Capital Stock Stockholders’ Equity Liabilities + Notes Payable k. –2,790 –800 –580 –100 –420 Bal. 16,800 140 1,800 11,000 14,920 Retained Earnings Bal. 16,800 140 1,800 11,000 10,230 Right Side of the Accounting Equation + Unearn. Rev. + + + Accts. Pay. Wages Exp. Rent Exp. Utilities Exp. Interest Exp. Miscellaneous Exp. l. Paid dividends of $1,200 to stockholder (Dr. Landry). Prep. Office Cash + + Insur. + Supp. + Equip. + Land Assets l. –1,200 Bal. 8,930 1,900 8,400 240 8,500 12,000 Bal. 7,730 1,900 8,400 240 8,500 12,000 Lef