调整分类帐eThecompanyearned$1650ofcommissionsthatare.PPT

Case 2 說明 請根據 Bella Beauty Salon 未調整前的 trial balance 試算表，以及下頁的額外資訊，準備 Bella Beauty Salon 公司的調整分錄以及調整後的 trial balance 試算表 Bella Beauty Salon Trial Balance, December 31 Cash 4,200 Prepaid insurance 1,480 Shop supplies 990 Shop equipment 3,860 Accu Dep-Shop equipment 770 Building 57,500 Accu Dep-Building 3,840 Land 55,000 Unearned rent 1,600 Long-term notes payable 50,000 Share capital 49,860 Rent earned 2,400 Fees earned 23,400 Wages expense 3,200 Utilities expense 690 Property taxes expense 600 Interest expense 4,350 Totals 131,870 131,870 Case 2 說明 Additional information An insurance policy examination showed $1,240 of expired insurance An inventory count showed $210 of unused shop supplies still available. Depreciation expense on shop equipment, $350. Depreciation expense on the building, $2,220. A beautician is behind on space rental payments, and this $200 of accrued revenues was unrecorded at the time the trial balance was prepared. $800 of the Unearned Rent account balance was earned by year-end. The one employee, a receptionist, works a five-day workweek at $50 per day. The employee was paid last week but has worked four days this week for which she has not been paid. Three months property taxes, totaling $450, have accrued. This additional amount of property taxes expense has not been recorded One months interest on the note payable, $600, has accrued but is unrecorded. Adjusting journal entries D R CR 4/30 a. Insurance Expense 1,240 Prepaid Insurance 1,240 4/30 b. Shop Supplies Expense 780 Shop Supplies 780 4/30 c. Depreciation Expense-Equipment 350 Accu Dep-Equipment 350 4/30 d. Depreciation Expense-building 2,220 Accu Dep-building 2,220 4/30 e. Accounts receivable 200 Rent earned 200 Adjusting journal entries DR CR 4/30 f. Unearned rent 800 Rent earned 800 4/30 g. Wages expense 200 Salaries Payable 200 4/30 h. Property taxes expense 450 Property taxes payable 450 4/30 i. Interest expense 600 Interest payable 600 會計科目 Unadjusted adjusti