会计专业英语：第五课

1、Mar.1. Sara Cole operated a photographic business in her home on a part- time basis. She decided to move to rented quarters as of March 1 and to devote full time to the business, which was to be known as Cole Photographic Studio. The following assets were invested in the enterprise: cash, 3,500; acc

2、ounts receivable, 950; supplies, 1,200; and photographic equipment, 15,000. There were no liabilities transferred to the business. Mar.1. Paid 2,400 on a lease rental contract, the payment representing three months rent of quarters for the studio.,Mar. 4. Purchased additional photographic equipment

3、on account from Carson Equipment Co. for 2,500. Mar. 5. Received 850 from customers in payment of their accounts. Mar. 6. Paid 125 for a newspaper advertisement. Mar. 10. Paid 500 to Carson Equipment Co. to apply on the 2,500 debt owed them. Mar. 13. Paid receptionist 375 for two weeks salary. Mar.1

4、6. Received 1,580 from sales for the first half of March. Mar. 20. Paid 650 for supplies. Mar. 27. Paid receptionist 375 for two weeks salary. Mar. 31. Paid 69 for telephone bill for the month.,Mar. 31. Paid 175 for electric bill for the month. Mar. 31. Received 1,870 from sales for the second half

5、of March. Mar. 31. Sales on account totaled 1,675 for the month. Mar.31. Cole withdrew 1,500 for her personal use.,Trial Balance Cash Accounts Receivable Supplies Prepaid Rent Photographic Equip. Salary Exp. Misc. Exp. Sara Cole, Drawing Accounts Payable Sara Cole, Capital Sales,1,2,3,4,5,6,7,8,9,10

6、,11,12,13,14,15,16,17,18,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,JOURNAL PAGE 1,DATE,DESCRIPTION,POST. REF.,DEBIT,CREDIT,2004 Mar.,Adjusting Entries,31,Supplies Exp. 9 6 0,Supplies 9 6 0,31 Rent Exp. 8 0 0,Prepaid Rent 8 0 0,31,Depreciation Exp. 1 7 5,Accumulated Depreciation 1 7 5,31,Salary Ex

7、p. 7 5,Salaries Payable 7 5,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,JOURNAL PAGE 1,DATE,DESCRIPTION,POST. REF.,DEBIT,CREDIT,2004 Mar.,Closing Entries,31,Sales 5 1 2 5,Income Summary 5 1 2 5,31 Income Summary,Salary Exp. Misc. Exp. Supplies Exp. Rent

8、Exp. Depreciation exp.,31,Income Summary 1 9 9 6,Sara Cole, Capital 1 9 9 6,31,Sara Cole, Capital 1 5 0 0,Sara Cole, Drawing 1 5 0 0,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,JOURNAL PAGE 1,DATE,DESCRIPTION,POST. REF.,DEBIT,CREDIT,2004 Mar.,1,Cash,Acco

9、unts Receivable,Supplies,Photographic Equipment,Sara Cole, Capital,Prepaid Rent,Cash,Photographic Equipment,Accounts Payable,Cash,Accounts Receivable,Miscellaneous Expense,Cash,3,5,0,0,00,9,5,0,00,1,2,0,0,00,15,0,0,0,00,20,6,5,0,00,2,4,0,0,00,2,4,0,0,00,2,5,0,0,00,2,5,0,0,00,8,5,0,00,8,5,0,00,1,2,5,

10、00,1,2,5,00,BALANCE,DEBIT,CREDIT,DATE,ITEM,POST. REF.,DEBIT,CREDIT,ACCOUNT Cash ACCOUNT NO. 11,2004 Mar.,1,1,5,6,10,13,16,20,27,31,31,31,31,1,1,1,1,1,1,1,1,1,1,1,2,2,3,5,0,0,00,2,4,0,0,00,3,5,0,0,00,1,1,0,0,00,BALANCE,DEBIT,CREDIT,DATE,ITEM,POST. REF.,DEBIT,CREDIT,BALANCE,DEBIT,CREDIT,DATE,ITEM,POST. REF.,DEBIT,CREDIT,BALANC