财务报表分析(双语)chapter2.pptVIP

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Postclosing Trial Balance Cash Accounts receivable 12,100 3,050 Adjusting entries Closing entries Cash Accounts Receivable 12,100 3,050 The Accounting Cycle The Accounting Work Sheet What is the work sheet? A work sheet is a multi-columned document used by accountants to help move data from the trial balance to the financial statements. It is an internal document. Adjusted Trial Balance Adjustments Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash Accounts receivable Supplies Equipment Accum. depreciation Accounts payable Salary payable Unearned revenue Capital Withdrawals Revenue Salary expense Supplies expense Depreciation expense Totals 12,100 1,350 250 15,500 1,000 12,000 42,200 7,500 1,200 1,100 1,500 7,200 23,700 42,200 The Accounting Work Sheet The Accounting Work Sheet The company has earned revenue of $1,700 which will be collected next month. Inventory of supplies at month end total $150. Depreciation for the period was calculated as $200. Adjusted Trial Balance Adjustments Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash Accounts receivable Supplies Equipment Accum. depreciation Accounts payable Salary payable Unearned revenue Capital Withdrawals Revenue Salary expense Supplies expense Depreciation expense Totals 12,100 1,350 250 15,500 1,000 12,000 42,200 7,500 1,200 1,100 1,500 7,200 23,700 42,200 a) 1,700 b) 100 c) 200 2,000 b) 100 c) 200 a) 1,700 2,000 12,100 3,050 150 15,500 1,000 12,000 100 200 44,100 7,700 1,200 1,100 1,500 7,200 25,400 44,100 The Accounting Work Sheet Adjusted Income Balance Trial Balance Statement Sheet Account Title Dr. Cr. Dr.