会计业务处理.pptxVIP

A公司1月份会计业务处理;Accounting Cycle(会计循环);Accounting Cycle(会计循环);1;Step 5需注意;A Company;Journalizing（记录日记账）;Jan.1.2012 Peter deposits $40,000 in a bank account in the name of A company.;Jan.1.2012 A company paid a premium of $1,500 for an insurance policy for liability, theft, and fire. The policy covers half a year period.;Jan.1.2012 A company paid $1,500 for the purchase of land as a future building site.;Jan.1.2012 A company rent the land to the retailer for half a year, with the rent payable in advance. A company received $500 for half a year’s rent beginning January 1.;Jan.3.2012 A company purchased supplies for $1,500 and agreed to pay the supplier in the near.;Jan.5.2012 A company received cash of $5,000 for providing services to customers.;Jan.31.2012 A company incurred the following expenses: wages,$2,200;rent,$800;utilities,$500;and miscellaneous,$200. ;Jan.31.2012 A company paid creditors on account $500.;Jan.31.2012 Peter determined that the cost of supplies on hand at January 31 was $500.;Jan.31.2012 Peter withdrew $10,000 from A company for personal use.;Jan.31.2012 Peter prepaid insurance account represents a January 1 prepayment of insurance for months. ;Jan.31.2012 unadjusted trial balance of Peter indicates a balance in the Unearned rent account of $83.3;Jan.31.2012 Closing Entries for A;Jan.31.2012 Closing Entries for A;Jan.31.2012 Closing Entries for A;Jan.31.2012 Closing Entries for A; Posting journal entries to accounts（登帐）;Account Cash;;Account Land Account No.17;Account Supplies Account No.14;Account Accounts Payable;Account Rent Expense Account No.52;Account Miscellaneous Expense Account No.59;Account Income summary Account No.33;Account Insurance Expense Account No.56;How to prepare an unadjusted trial balance （未调