会计英语（简明版） Lesson 1 An Introduction to Accounting.ppt

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2018-06-20 发布于河南
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会计英语（简明版） Lesson 1 An Introduction to Accounting.ppt

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会计英语（简明版） Lesson 1 An Introduction to Accounting

Stockholders’ Equity 1: Barone’s Repair Shop was started on May. Prepare a tabular analysis of the following transactions for the month of May. +10,000 1. +10,000 Cash Accounts Receivable Equipment Accounts Payable Common Stock + + = + 1. Stockholders invested $10,000 cash to start the repair shop. Investment Assets Liabilities * Ye and Sun Accounting English @2009 +10,000 1. +10,000 2. Purchased equipment for $5,000 cash. -5,000 2. +5,000 Investment Stockholders’ Equity Cash Accounts Receivable Equipment Accounts Payable Common Stock + + = + Assets Liabilities * Ye and Sun Accounting English @2009 +10,000 1. +10,000 3. Paid $400 cash for May office rent. -5,000 2. +5,000 -400 3. -400 Stockholders’ Equity Cash Accounts Receivable Equipment Accounts Payable Common Stock + + = + Assets Liabilities Retained Earnings Expense + * Ye and Sun Accounting English @2009 +10,000 1. +10,000 -5,000 2. +5,000 -400 3. -400 Stockholders’ Equity Cash Accounts Receivable Equipment Accounts Payable Common Stock + + = + Assets Liabilities Retained Earnings +5,100 4. +5,100 4. Received $5,100 from customers for repair service. Revenue + * Ye and Sun Accounting English @2009 +10,000 1. +10,000 -5,000 2. +5,000 -400 3. -400 Stockholders’ Equity Cash Accounts Receivable Equipment Accounts Payable Common Stock + + = + Assets Liabilities Retained Earnings +5,100 4. +5,100 5. Paid dividends of $1,000 cash. -1,000 5. -1,000 + * Ye and Sun Accounting English @2009 +10,000 1. +10,000 -5,000 2. +5,000 -400 3. -400 Stockholders’ Equity Cash Accounts Receivable Equipment Accounts Payable Common Stock + + = + Assets Liabilities Retained Earnings +5,100 4. +5,100 -1,000 5. -1,000 6. Paid part-time employee salaries of $2,000. -2,000 6. -2,000 Expense + * Ye and Sun Accounting English @2009 +10,000 1. +10,000 -5,000 2. +5,000 -400 3. -400 Stockholders’ Equity Cash Accounts Receivable Equipment Accounts Payable Common Stock + + = + Assets Liabilities Retained Earnings +5,10