中级财务会计英点会计分录汇总.docVIP

中级财务会计英 会计分录汇总 考点1调整分录和结账分录 Ex. 3-125—Adjusting entries. Present, in journal form, the adjustments that would be made on July 31, 2011, the end of the fiscal year, for each of the following. 1. The supplies inventory on August 1, 2010 was $7,350. Supplies costing $20,150 were acquired during the year and charged to the supplies inventory. A count on July 31, 2011 indicated supplies on hand of $8,810. 2. On April 30, a ten-month, 9% note for $20,000 was received from a customer. *3. On March 1, $12,000 was collected as rent for one year and a nominal account was credited. Solution 3-125 1.