实用会计英语 第二版 高职高专会计与电算化会计类 李海红Chapter 9 Financial Statements.pptVIP

Work sheet George Ross Photocopy AgencyWork Sheet March 31, 2004 Financial Statement Balance Sheet 10-* FINANCIAL STATEMENTS CHAPTER 9 For large companies, if the financial statements are prepared directly from the adjusted trial balance, errors are very difficult to occur. As a result, a work sheet is essential. $33 $ 9,590 6,000 1,800 500 4,400 550 2,000 ? ? 5,300 $33 $9,590 6,000 1,800 500 4,400 550 2,000 ? ? 5,300 ? $500 300 400 50 ? ? 33 $9,590 6,000 2,300 800 4,800 600 2,000 ? ? 5,300 Cash Accounts Receivable Photocopy Supplies Office Supplies Prepaid Rent Prepaid Insurance Photocopy Equipment Accumulated Depreciation, Photocopy Equipment Office Equipment Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Balance Sheet Income Statement Adjusted Trial Balance Adjustments Trial Balance Account name George Ross Photocopy AgencyWork Sheet March 31, 2004 88 3,120 800 20,000 980 9,900 1,100 230 120 ? 88 3,120 800 20,000 ? 9,900 ? ? ? ? 980 ? 1,100 230 120 ? ?88 $500 ? ? $3,120 1,300 20,000 ? 9,900 ? ? ? ? 33820 ? ? ? ? ? 980 ? 1,100 230 120 ? 33820 Accumulated Depreciation, Office Equipment Accounts Payable Unearned Photocopy Fees George Ross, Capital George Ross, Withdrawals Photocopy Fees Earned Office Wages Expense Utility Expense Telephone Expense Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Balance Sheet Income Statement Adjusted Trial Balance Adjustments Trial Balance Account name George Ross Photocopy AgencyWork Sheet March 31, 2004 24,041 7,079 $ 9,590 6,000 1,800 500 4,400 550 2,000 ? ? 31,120 9,900 400 50 500 300 ? 33 ? 88 ? ? 2821 7,079 33,941 400 50 500 300 ? 33 ? 88 ? 33,941 ? ? ? 1871 400 50 500 300 ? 33 ? 88 ?