CORPORATE FINANCIAL ACCOUNTING （哈尔滨商业大学）--F02.pptVIP

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CORPORATE FINANCIAL ACCOUNTING （哈尔滨商业大学）--F02.ppt

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CORPORATE FINANCIAL ACCOUNTING （哈尔滨商业大学）--F02

1. Usefulness of an Account 2. Characteristics of an Account 3. Analyzing and Summarizing Transactions 4. Illustration of Analyzing and Summarizing 5. Trial Balance 6. Discovery and Correction of Errors 7. Financial Analysis and Interpretation Comparative Balance SheetDecember 31, 2003 and 2002 Assets Current assets $ 550,000 $ 533,000 Long-term investments 95,000 177,500 Plant assets (net) 444,500 470,000 Intangible assets 50,000 50,000 $1,139,500 $1,230,500 Comparative Balance SheetDecember 31, 2003 and 2002 Assets Current assets $ 550,000 $ 533,000 $ 17,000 3.2% Long-term investments 95,000 177,500 (82,500) (46.5%) Plant assets (net) 444,500 470,000 (25,500) (5.4%) Intangible assets 50,000 50,000 — $1,139,500 $1,230,500 $ (91,000) (7.4%) Comparative Income StatementDecember 31, 2003 and 2002 Sales $1,530,500 $1,234,000 Sales returns 32,500 34,000 Net sales $1,498,000 $1,200,000 Cost of goods sold 1,043,000 820,000 Gross profit $ 455,000 $ 380,000 Comparative Income StatementDecember 31, 2003 and 2002 Sales $1,530,500 $1,234,000 $296,500 24.0% Sales returns 32,500 34,000 (1,500) (4.4%) Net sales $1,498,000 $1,200,000 $298,000) 24.8% Cost of goods sold 1,043,000 820,000 223,000 27.2% Gross profit $ 455,000 $ 380,000 $ 75,000 19.7% At the end of the month, the cost of supplies on hand is $550. Business Transactions receive Debit give Credit NetSolutions (user) Use of supplies Internal Transaction (no external entity) give Credit Entry G. Supplies General Journal Date Description Debit Credit 11/30 Supplies Expense 800 Supplies 800 Balance of Supplies account $1,350 less $550 on hand = $800 used NetSolutions paid dividends of $2,000. Business Transactions receive Debit give Credit NetSolutions (payor) Chris Clark (stockholder) give Credit Entry H. General Journal Date Description Debit Credit 11/30 Business Transactions receive Debit give Credit NetSolutions (pa