Acxgwon-a2010-2011学年第一学期会计、电算化08《专业英语》作业.doc

、| !_ 一个人总要走陌生的路，看陌生的风景，听陌生的歌，然后在某个不经意的瞬间，你会发现，原本费尽心机想要忘记的事情真的就这么忘记了.. 2010-2011学年第一学期《会计专业英语》作业 班级： 学号： 姓名： = 1 \* ROMAN I. Analyzing transactions and preparing financial statements Holden Graham started The Graham Co., a new business that began operations on May 1. The Graham Co. completed the following transactions during its first month of operations. Transactions May 1 Cash invested in business $43,000 1 Cash paid for May rent 2,200 3 Office equipment purchased on credit 1,940 5 Cash paid for May cleaning services 750 8 Cash collected for services provided 5,800 12 Provided services on credit 2,800 15 Cash paid for assistants salary (1st half of May) 850 20 Cash received for services provided May 12 2,800 22 Provided services on credit 4,000 25 Cash received for services provided May 22 4,000 26 Cash paid for office equipment purchased May 3 1,940 27 Purchased May advertising, payment due June 1 85 28 Cash paid for assistants salary (2nd half of May) 850 30 Cash paid for May telephone bill 400 30 Cash paid for May utilities 260 31 Owner withdrew cash for personal use 2,000 Required： Prepare an income statement for May, a May 31 balance sheet. a statement of cash flows for May. These statements are given as follows THE GRAHAM CO. Income Statement For the Month Ended May 31 Revenues: Consulting services revenue Expenses: Rent expense Salaries expense Advertising expense Cleaning expense Telephone expense Utilities expense Total expenses Net income THE GRAHAM CO. Balance Sheet May 31 Assets Liabilities Cash Accounts payable Office equipment Owners Equity H. Graham, Capital Total assets Total liabilities and equity THE GRAHAM CO. Statement of Cash Flows For Month Ended May 31 Cash flows from operating activities: Cash received from customers Cash paid for rent Cash paid for cleaning Cash paid for telephone Cash paid for utilities Cash paid to employees Net cash provided by operating activities Cash flows from