chp3 酒店财务会计记账过程.ppt

3.3 The recording process illustrated Transaction Basic Analysis Journal entry Posting Debit- Credit analysis P82-86 Illustration 3-20 3.4 The Trial Balance Determine the balance of each account in the ledger List the accounts and show debit balances in one column on the left and credit balances in a separate column to its right 3.4 The Trial Balance Add the debit balances Add the credit balances Compare the totals of the debit and credit balances. P88 Illustration 3-30 Cases: Transaction 1: Molly Mable invests $100000 in her lodging enterprise, the Mable Motel Transaction 2: Molly Mable borrows $50,000 from First Bank. Transaction 3: For this lodging enterprise is the purchase of $80,000 worth of furniture by the Mable Motel. Cases: Transaction 4: the receipt for $50 for a room rented to Susan Smith, a guest. Transaction 5: a $30 cash payment to Jason Jones for work performed for the motel. Transaction 6: The Mable Motel illustrates the withdrawal for $100 by Molly Mable from her business. 3.4 The Trial Balance ASSETS = LIABILITIES + OWNER’S EQUITY (1)100000 (2)50000 (4) 50 (3)80000 (5)30 (6)100 150050 80130 69,920 cash (3)80000 80000 Furniture 100000 Notes Payable—First Bank (2)50000 50000 (1)100000 Molly Mable, Capital (6)100 Molly Mable, Drawing (4)50 Room Revenues 100 50 (5)30 30 Wages Expense 3.4 The Trial Balance Mable Motel Trial Balance Debit Credit Cash $69920 Furniture 80000 Notes Payable-First Bank $50000 Molly Mable,Capital 100,000 Molly Mable, Drawing 100 Room Revenue 50 Wages Expens