会计学学习资料：02第2章答案.docVIP

Answer to ch2 E2-1 For each transaction indicate the following.’ The basic type of account debited and credited (asset, liability, stockholders’ equity). The specific account debited and credited (cash, rent expense, service revenue, etc.) Whether the specific account is increased or decreased. The normal balance of the special account. 　　Account Debited　　　Account Credited　　(a)(b)(c)(d)(a)(b)(c)(d)DateBasic Typespecific AccountEffectNormal BalanceBasic Typespecific AccountEffectNormal BalanceJan. 2AssetCashIncreaseDebitStockholder EquityCommon StockIncreaseCredit3AssetCarIncreaseDebitAssetCashDecreaseDebit9AssetSuppliesIncreaseDebitLiabilityAccounts PayableIncreaseCredit11AssetAccounts ReceivableIncreaseDebitStockholder EquityService RevenueIncreaseCredit16Stockholder EquityAdvertising Expense IncreaseDebitAssetCashDecreaseDebit20AssetCashIncreaseDebitAssetAccounts ReceivableDecreaseDebit23LiabilityAccounts PayableDecreaseCreditAssetCashDecreaseDebit28LiabilityDividendsDecreaseCreditAssetCashDecreaseDebit E2-5 Post the transactions to T accounts. Cash　Common Stock 8/13,000 8/121,000 　　8/13,000 8/102,400 8/31900 　Service Revenue　8/102,400 　AccountsReceivable　　8/251,600 8/251,600 8/31900 　OfficeEquipment　8/125,000 　NotesPayable　　8/124,000  Prepare a trial balance at August 31, 2006 Roberta Mendez Trial BalanceAugust 31, 2006DebitCreditCash$6,300 $1,000 Account Receivable1,600 900 Office Equipment5,000 Notes Payable4,000 Common Stock3,000 Service Revenue　4,000 $12,900 $12,900  P2-3A Prepare journal entries to record each of the events listed. DateAccount Titles and ExplanationRef.DebitCreditMay. 1Cash　120,000 　 Common Stock　　120,000 　 (Inv