财务报表的例子.doc

Balance Sheet Income Statement OVERNIGHT Income Statement For the Period January 20-31,2009 Sales Revenues $2,200 Operating expneses Wages $1,200 Utilities 200 1,400 Net Income $800 Statement of Cash Flows Ex. 2–11 GARDIAL CompanyStatement of Cash FlowsFor the Month Ended October 31, 2005 Cash flows from operating activities: Cash received from revenues $ 10,000 Cash paid for expenses (7,200) Net cash provided by operating activities $2,800 Cash flows from investing activities: Cash paid for equipment (2,500) Cash flows from financing activities: Cash received from sale of capital stock $ 6,000 Cash used to repay bank loans (2,000) Net cash provided by financing activities 4,000 Increase in cash $ 4,300 Cash balance, October 1, 2005 7,450 Cash balance, October 31, 2005 $11,750 Journal Ex. 3–13 a. July 18 Cash 1,500 Capital Stock 1,500 Issued 500 shares of capital stock to Patrick Donegan at $3 per share. July 22 Office Supplies 100 Accounts Payable 100 Purchased office supplies on account. July 23 Mowing Equipment 2,000 Cash 400 Notes Payable 1,600 Purchased mowing equipment paying $400 cash and issuing a $1,600 note payable for the balance. July 24 Fuel Expense 25 Cash 25 Paid for gasoline to be used in July. July 25 Accounts Receivable 150 Cash 150 Billed Lost Creek Cemetery for mowing services. Payment is due July 30. July 26 Accounts Receivable 200 Mowing Revenue 200 Billed Golf View Condominiums for mowing services. Payment is due August 1. July 30 Cash 150 Accounts Receivable 150 Collected amount due from Lost Creek Cemetery for mowing services provided July 25. July 31 Salaries Expense 80 Cash 80 Paid salary to Teddy Grimm for work perform