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1、班CHAPTER捌 4熬Complet唉ion of 八the Acc八ounting班 Cycle埃ASSIGNM扒ENT CLA吧SSIFICA班TION TA搬BLEBriefAB矮Study O佰bjectiv鞍es岸*耙1. Prep摆are a w阿ork she案et.哀Questio隘ns奥1, 2, 3爸, 4,班Exercis拜es1, 2, 3盎Exercis皑es哀1, 2, 4百, 5傲Problem懊s安1A, 2A,熬 3A,安Problem凹s唉1B, 2B,澳 3B,54A, 5A4B, 5B跋*阿2. Expl敖ain the般 proces败s of罢cl

2、osing暗 the bo阿oks.吧*岸3. Desc拔ribe th捌e conte熬nt and罢6, 7, 1把1,128, 94, 5, 67澳3, 6, 8把, 113, 6蔼1A, 2A,翱 3A,4A, 5A稗1A, 2A,翱 3A,绊1B, 2B,佰 3B,4B, 5B癌1B, 2B,埃 3B,罢purpose哀 of a p哀ost-clo摆sing袄trial b邦alance.4A, 5A4B, 5B斑*绊4. Stat办e the r般equired拌 steps爱10, 11,拌 128115A5B皑in the 碍account罢ing cyc叭le.拔*澳5.

3、Expl败ain the把 approa奥ches to13996A败prepari佰ng corr搬ecting绊entries拜.盎*板6. Iden阿tify th胺e secti唉ons of 皑a隘classif瓣ied bal颁ance sh伴eet.袄14, 15,啊 16,爸17, 18,哀 19,10疤2, 7, 1奥0板1A, 2A,霸 3A,4A, 5A胺1B, 2B,百 3B,4B, 5B20昂*7. Pre爸pare re安versing芭 entrie版s.岸10, 21,凹 221111绊*摆Note:坝 All按 asteri巴sked瓣 Questi办ons,

4、 Ex罢ercises拜, and P搬roblems懊 relate氨 to mat拌erial c盎ontaine暗d in th碍e appen霸dix哀*八to th阿e chapt哀er.4-1埃ASSIGNM版ENT CHA爱RACTERI阿STICS T阿ABLEProblem哀Difficu扒lty般Time Al坝lottedNumber1A白Descrip靶tion霸Prepare鞍 a work皑 sheet,颁 financ爸ial sta柏tements暗, and a唉djustin吧gLevelSimple(min.)4050白and clo扮sing en霸tr

5、ie颁s.2A案Complet靶e work 暗sheet a摆nd prep俺are fin埃ancial 艾stateme半nts,隘Moderat搬e5060凹closing百 entrie板s, and 芭post-cl皑osing t艾rial ba坝lance.3A半Prepare背 financ叭ial sta傲tements暗, closi哎ng entr伴ies, an隘d post-蔼Moderat哎e4050俺closing版 trial 扳balance邦.4A跋Complet拌e 般work sh澳eet; pr扮epare a瓣 classi捌fied ba蔼lan

6、ce s敖heet,翱Moderat啊e5060捌adjusti安ng and 袄closing跋 entrie巴s, and 把post-cl扮osing t柏rial爸balance案.5A6A案Complet埃e all s霸teps in笆 the ac懊countin扳g cycle摆.阿Analyze岸 errors办 and pr瓣epare c捌orrecti把ng entr矮ies and爸 trialComplex笆Mo把derate70904050岸balance邦.1B翱Prepare翱 a work靶 sheet,百 financ板ial sta哎tements昂,

7、and a岸djustin吧gSimple4050败and clo摆sing en芭tries.2B按Complet傲e work 挨sheet a案nd prep坝are fin疤ancial 跋stateme凹nts,疤Moderat傲e5060八closing凹 entrie半s, and 拜post-cl伴osing t翱rial芭 balanc俺e.3B稗Prepare袄 financ袄ial sta斑tements氨, closi按ng entr板ies, an绊d post-搬Moderat巴e4050氨closing拌 trial 霸balance挨.4B巴Complet摆e

8、work 坝sheet; 袄prepare凹 a clas蔼sified 颁balance袄 sheet,摆Moderat蔼e5060罢adjusti办ng and 办closing罢 entrie板s, and 埃post-cl绊osing t颁rial般b埃alance.5B俺Complet碍e all s班teps in艾 the ac吧countin颁g cycle叭.Complex7090坝Compreh拜ensive 鞍Problem跋: Chapt捌ers 2 t笆o 44-2班BLOOMS八 TAXONO哎MY TABL埃E4-3Correlation Chart betwee

9、n Blooms Taxonomy, Study Objectives and End-of-Chapter Exercises and ProblemsKnowledge ComprehensionBE4-1Q4-1Q4-2Q4-3Q4-4Q4-5BE4-3Q4-7BE4-4BE4-5BE4-6E4-3E4-6E4-3E4-6P4-2AE4-11P4-5AP4-5BBE4-9E4-9P4-6ABE4-10E4-2E4-7E4-10P4-2AP4-3AP4-2BP4-3BP4-1AP4-4AP4-5AP4-1BQ4-22BE4-11E4-11InterpretingFinancial Repo

10、rtingFinancialGroup Decision CaseComparative Analysis StatementsGlobal FocusCookieCommunicationChronicleExploring the WebResearch CaseEthics CaseExploring the WebP4-4BP4-5BP4-3A P4-1AP4-2B P4-4AP4-3B P4-5AP4-1BP4-4BP4-5BE4-8P4-2AP4-3AP4-2BP4-3BE4-11P4-1AP4-4AP4-5AP4-1BP4-4BP4-5BE4-1E4-2P4-2AP4-3AP4-

11、2BP4-3BBE4-2E4-4E4-5P4-1AP4-4AP4-5AP4-1BP4-4BP4-5BApplicationAnalysisSynthesisEvaluationStudy Objective*1.Prepare a work sheet.*2.Explain the process of closing Q4-6the books.Q4-11Q4-12*3.Describe the content andpurpose of a post-closing trialbalance.Q4-11Q4-12BE4-8Q4-13Q4-10Q4-8Q4-9BE4-7Q4-17Q4-18Q

12、4-19Q4-20Q4-10Q4-21*4.State the required steps inthe accounting cycle.*5.Explain the approaches topreparing correcting entries.*6.Identify the sections of a clas- Q4-14sified balance sheet.Q4-15Q4-16*7.Prepare reversing entries.Broadening Your Perspective柏ANSWERS疤 TO QUE奥STIONS.5.唉No. A w耙ork

13、 she翱et is n板ot a pe把rmanent蔼 accoun八ting re敖cord. T搬he use 凹of a wo吧rk shee败t is an袄 option搬al八step in绊 the ac凹countin八g cycle柏.癌The wor笆k sheet碍 is mer矮ely a d班evice u啊sed to 盎make it皑 easier八 to pre笆pare ad皑justing氨 entrie傲s and t俺he皑financi埃al stat昂ements.昂The amo巴unt sho矮wn in t班he adju摆sted tr

14、板ial bal袄ance co白lumn fo斑r an ac邦count e班quals t背he acco癌unt扒balance暗 in the邦 ledger安 after 肮adjusti把ng entr案ies hav肮e been 版journal扳ized an隘d poste吧d.巴The net爱 income敖 of $12懊,000 wi把ll appe挨ar in t案he inco胺me stat盎ement d芭ebit co背lumn an摆d the b敖alance霸sheet c昂redit c半olumn. 案A net l爸oss wil拜l app

15、ea办r in th摆e incom斑e state安ment cr班edit co百lumn an澳d the稗balance傲 sheet 埃debit c班olumn.柏Formal 笆financi般al stat笆ements 袄are nee傲ded bec傲ause th绊e colum奥nar dat叭a are n疤ot prop阿erly ar扮ranged懊and cla白ssified百 for st案atement按 purpos奥es. For皑 exampl搬e, the 跋dividen颁ds acco昂unt is 罢listed 搬with as哀sets.

16、6.(1)(2)(3)(4)凹(Dr) In疤dividua般l reven耙ue acco岸unts an捌d (Cr) 爸Income 矮Summary挨.蔼(Dr) In氨come Su袄mmary a搬nd (Cr)翱 Indivi佰dual ex埃pense a哎ccounts耙.爸(Dr) In跋come Su懊mmary a半nd (Cr)盎 Retain罢ed Earn蔼ings (f氨or net 绊income)按.八(Dr) Re摆tained 斑Earning按s and (拜Cr) Div芭idends.3.般Income 扳Summa

17、ry暗 is a t埃emporar捌y accou八nt that颁 is use扮d in th拔e closi挨ng proc百ess. Th岸e accou熬nt is埃debited扳 for ex八penses 凹and cre捌dited f伴or reve安nues. T摆he diff捌erence,隘 either挨 net in埃come or胺 loss, 懊is氨then cl案osed to岸 the re翱tained 拔earning哀s accou爱nt.碍The pos靶t-closi癌ng tria唉l balan坝ce cont霸ains on爸ly b

18、ala癌nce she凹et acco八unts. I碍ts purp爸ose is 八to prov啊e the白equalit颁y of th佰e perma吧nent ac熬count b班alances芭 that a昂re carr啊ied for昂ward in哎to the 摆next ac奥countin袄gperiod.八The acc把ounts t蔼hat wil坝l not a版ppear i凹n the p败ost-clo奥sing tr耙ial bal八ance ar背e Depre霸ciation拌 Expens澳e;俺Dividen奥ds; and岸 Servi

19、c般e Reven暗ue.叭A rever班sing en霸try is 肮the exa摆ct oppo疤site, b扮oth in 胺amount 半and in 昂account颁 titles罢, of an稗 adjust版ing鞍entry a傲nd is m般ade at 哀the beg霸inning 佰of the 绊new acc拔ounting哀 period邦. Rever败sing en俺tries a奥re an哀optiona皑l step 绊in the 鞍account稗ing cyc袄le.耙The ste般ps that俺 involv挨e journ阿

20、alizing版 are: (佰1) jour按nalize 挨the tra盎nsactio挨ns, (2)斑 journa伴lize th邦e adjus吧ting暗entries颁, and (鞍3) jour颁nalize 吧the clo肮sing en鞍tries.叭The thr吧ee tria胺l balan拔ces are安 the: (拜1) tria凹l balan癌ce, (2)扮 adjust败ed tria拌l balan啊ce, and跋 (3) po矮st-clos艾ing柏trial b懊alance.癌Correct爸ing ent捌ries di鞍ffer

21、 fr拔om adju拔sting e把ntries 埃because耙 they: 颁(1) are安 not a 昂require埃d part 霸of the扳account按ing cyc八le, (2)坝 may be敖 made a案t any t奥ime, an挨d (3) m氨ay affe稗ct any 般combina按tion of安 accoun扮ts.4-4板Questio白ns Chap癌ter 4疤 (Conti罢nued)*14.疤The sta叭ndard c胺lassifi挨cations笆 in a b爱alance 氨sheet a搬re:Assets盎

22、Current翱 Assets坝Long-te白rm Inve爱stments挨Propert凹y, Plan昂t, and 霸Equipme罢nt俺Intangi百ble Ass爸ets昂Liabili跋ties an绊d Stock摆holders安霸 Equity办Current氨 Liabil翱ities吧Long-te芭rm Liab阿ilities摆Stockho拌lders板靶 Equity*15.*16.*17.*18.吧A compa肮ny叭靶s opera板ting cy啊cle is 罢the ave蔼rage ti皑me requ霸ired to霸 go fro胺m c

23、ash 疤to cash氨 in pro柏ducing绊revenue懊s.隘Current百 assets肮 are ca懊sh and 盎other r蔼esource绊s that 澳are rea巴sonably懊 expect邦ed to b碍e reali耙zed in案cash or靶 sold o矮r consu啊med in 跋the bus懊iness w矮ithin o扳ne year坝 of the跋 balanc佰e sheet斑 date o埃r the跋company败矮s opera案ting cy瓣cle, wh百ichever邦 is lon八ger. Cu

24、埃rrent a吧ssets a坝re list柏ed in t稗he orde芭r of th拔eir昂liquidi碍ty.挨Long-te八rm inve肮stments爸 are re罢sources伴 that c板an be r唉ealized绊 in cas扒h. Howe傲ver, th稗e conve安rsion哀into ca哎sh is n坝ot expe爸cted wi班thin on斑e year 耙or the 盎operati吧ng cycl版e, whic暗hever i扳s longe般r. Prop碍erty,伴plant, 翱and equ靶ipment

25、班are tan鞍gible r敖esource稗s of a 暗relativ岸ely per疤manent 哀nature 吧that ar案e used 班in瓣the bus背iness a摆nd not 扳intende绊d for s斑ale.般The maj摆or diff邦erences奥 betwee白n curre搬nt liab唉ilities版 and lo板ng term芭-liabil皑ities a疤re:邦Differe伴nce碍Source 耙of paym哎ent.暗Time of败 expect靶ed熬payment稗.芭Nature 坝of item捌s

26、.奥Current蔼 Liabil岸ities坝Existin办g curre绊nt asse搬ts or o般ther百current笆 liabil蔼ities.澳One yea捌r or th鞍e opera坝ting cy扳cle.办Debts p芭ertaini翱ng to t凹he oper拔ating班cycle a碍nd othe板r short袄-term d白ebts.佰Long-te绊rm Liab俺ilities傲Other t搬han exi把sting c隘urrent 碍assets靶or crea颁ting cu袄rrent l办iabilit把ies.澳Bey

27、ond 斑one yea鞍r or th稗e opera啊tingcycle.胺Mortgag傲es, bon笆ds, and斑 other 盎long-阿term li氨abiliti搬es.*19.(a)(b)啊The own皑er凹绊s equit拌y secti背on for 佰a corpo啊ration 爸is call巴ed百 stockh拔olders叭隘 equity皑.笆The two办 accoun扮ts and 拜the pur爸pose of熬 each a败re: (1)百 Capita哎l stock笆 is use跋d to re安cord般investm俺en

28、ts of埃 assets伴 in the坝 busine笆ss by t碍he owne半rs (sto伴ckholde白rs). (2扳)胺 Retain熬ed肮earning稗s按 is use皑d to re扳cord ne胺t incom斑e retai岸ned in 跋the bus隘iness.*20.*21.伴The rep摆ort for肮m balan埃ce shee拜t diffe白rs from佰 the ac叭count f百orm bal岸ance sh扒eet in 拜the loc败ation o搬f the哎liabili捌ties an扮d stock癌ho

29、lders碍八 equity氨 sectio案n. In t疤he repo肮rt form熬 this s拔ection 鞍is plac阿ed belo背w asset肮s.班In the 版account芭 form t碍he sect瓣ion is 啊placed 邦to the 跋right o胺f asset颁s.傲After r罢eversin拌g entri班es have案 been m捌ade, th敖e balan板ces wil版l be In班terest 芭Payable凹, zero 爱balance矮;办Interes疤t Expen芭se, a c岸redit

30、 b背alance.*22.(a)Jan. 10昂Salarie巴s Expen扳se .熬.伴.败.百.败.伴.耙.岸.靶.把.蔼.8,000把Cash.办.按.爱.傲.佰.胺.罢.傲.扳.氨.矮.俺.稗.8,000八Because百 of the拌 Januar八y 1 rev隘ersing 败entry t叭hat cre把dited S芭alaries摆 Expens邦e for $爱4,500,耙Salarie哎s Expen颁se will爱 have a扮 debit 拔balance按 of $3,芭500 whi癌ch equa澳ls the 蔼expense碍 for th

31、挨e扳current胺 period矮.4-5绊Questio熬ns Chap皑ter 4隘 (Conti版nued)(b)Jan. 10敖Salarie胺s Payab叭le .安.柏.跋.巴.哎.安.伴.隘.拜.八.艾.安Salarie捌s Expen扳se .爸.矮.背.百.熬.啊.柏.肮.案.爱.叭.阿Cash.鞍.按.隘.岸.凹.把.拌.拔.盎.搬.凹.肮.瓣.4,5003,5008,000板Note th拔at Sala罢ries Ex稗pense w拜ill aga盎in have巴 a debi耙t balan捌ce of $肮3,500.4-6奥SOLUTIO跋NS TO B

32、熬RIEF EX翱ERCISES叭BRIEF E坝XERCISE八 4-1扮The ste芭ps in u百sing a 碍work sh傲eet are凹 perfor胺med in 坝the fol般lowing 败sequenc哀e:扒(1) pre癌pare a 叭trial b笆alance 傲on the 敖work sh搬eet, (2芭) enter矮 adjust埃ment da搬ta, (3)唉enter a捌djusted背 balanc办es, (4)奥 extend捌 adjust佰ed bala暗nces to懊 approp柏riate袄stateme安nt co

33、lu蔼mns and埃 (5) to熬tal the凹 statem扒ent col癌umns, c拜ompute 百net阿income 安(loss),巴 and co伴mplete 佰the wor疤k sheet般. Filli扮ng in t肮he blan耙ks, the靶answers袄 are 1,艾 3, 4, 阿5, 2.百The sol鞍ution t邦o BRIEF版 EXERCI八SE 4-2 熬is on p傲age 4-8哎.皑BRIEF E扳XERCISE邦 4-3邦Income 埃Stateme岸nt背Balance芭 SheetAccount傲Dr. 翱 C

34、r.百Dr. 岸 Cr.奥Accumul八ated De翱preciat颁ion吧Depreci摆ation E隘xpense拜Common 袄Stock挨Dividen芭ds吧Service敖 Revenu拔e半Supplie懊s按Account扒s Payab背le伴BRIEF E鞍XERCISE俺 4-4XXXXXXXDec. 31313131把Service耙 Revenu俺e .皑.半.百.岸.佰.唉.昂.捌Income 艾Summary敖 .办.板.罢.佰.白.板.背Income 笆Summary疤 .笆.拌.笆.稗.笆.办.班.伴Salarie爸s Expen捌se.唉.半.吧.

35、埃.碍.拌.拜Supplie爸s Expen百se .懊.扳.笆.案.巴.啊.胺Income 班Summary办 .袄.败.皑.矮.挨.唉.拜.扳Retaine澳d Earni摆ngs .按.拔.翱.鞍.熬.安.奥Retaine叭d Earni拌ngs .矮.懊.胺.翱.跋.斑.爱.唉Dividen拜ds.半.澳.稗.败.安.搬.盎.白.4-750,00027,00023,0002,00050,00023,0004,00023,0002,000背BRIEF E癌XERCISE岸 4-24-8KEO COMPANYWork SheetAccount Titles4,00058,00025,000

36、(c)(a) 1,2008001,200(c) 800(b) 1,10025,8001,10080059,100(a) 1,200(b) 1,1002,800Trial BalanceDr. Cr.AdjustmentsDr. Cr.AdjustedTrial BalanceDr. Cr.IncomeStatementDr. Cr.59,10025,800BalanceSheetDr. Cr.2,8001,1008001,200Prepaid InsuranceService RevenueSalaries ExpenseAccounts ReceivableSalaries PayableI

37、nsurance Expense澳BRIEF E隘XERCISE暗 4-5爱Salarie搬s Expen八se皑23,000 岸(2) 23,摆000吧Supplie版s Expen邦se白4,000 (爱2) 4,00邦0白Income 拜Summary扮(2) 27,颁000 (1)办 50,000蔼(3) 23,笆000碍50,000 傲 50,0办00矮Retaine把d Earni澳ngs翱(4) 2,0绊00 (3) 案23,000班Service哎 Revenu疤e扳(1) 50,鞍000 盎50,000昂Dividen拌ds碍2,000 (稗4) 2,00佰0凹Bal. 21

38、跋,000拜BRIEF E百XERCISE瓣 4-6July 3131俺Green F艾ee Reve芭nue.安.奥.癌.哀.隘.败.把.盎Income 靶Summary矮.绊.靶.巴.敖.翱.挨.熬Income 蔼Summary癌.耙.斑.瓣.扒.般.爱.澳.版Salarie蔼s Expen熬se .背.爸.懊.扒.靶.笆.吧Mainten斑ance Ex绊pense .隘.凹.般.蔼.岸.隘Green F爱ee Reve绊nue14,60010,70014,6008,2002,500Date澳Explana隘tion靶Ref. 佰DebitCreditBalance14,6007/31靶

39、Closing岸 entry14,6000暗Salarie岸s Expen拜seDate扒Explana案tion皑Ref. 昂DebitCreditBalance8,2007/31耙Closing哀 entry8,20004-9巴BRIEF E爸XERCISE半 4-6 (C巴ontinue坝d)暗Mainten颁ance Ex安penseDate氨Explana盎tion扳Ref. 靶DebitCreditBalance2,5007/31笆Closing罢 entry2,5000罢BRIEF E岸XERCISE艾 4-7皑The acc俺ounts t哀hat wil爱l appea版r

40、in th颁e post-唉closing鞍 trial 半balance半 are:班Accumul稗ated De跋preciat板ion暗Common 败Stock昂Supplie疤s胺Account巴s Payab俺le昂BRIEF E办XERCISE靶 4-8熬The pro搬per seq阿uencing蔼 of the佰 requir皑ed step拜s in th罢e accou翱nting c傲ycle is鞍 as扮follows碍:..9.靶Analyze稗 busine爸ss tran稗saction疤s.爸Journal背ize the矮

41、transa盎ctions.拔Post to颁 ledger傲 accoun疤ts.柏Prepare拌 a tria鞍l balan癌ce.澳Journal版ize and板 post a背djustin凹g entri翱es.凹Prepare矮 an adj昂usted t叭rial ba叭lance.跋Prepare懊 financ绊ial sta巴tements佰.爸Journal斑ize and巴 post c八losing 背entries熬.邦Prepare颁 a post笆-closin盎g trial扳 balanc岸e.阿Filling爱 in the埃 blanks奥, t

42、he a肮nswers 氨are 4, 疤2, 8, 7邦, 5, 3,鞍 9, 6, 搬1.爱BRIEF E盎XERCISE爸 4-91.伴Service凹 Revenu霸e .癌.氨.暗.邦.跋.癌.按.稗.鞍.胺.岸.八Account班s Recei艾vable.蔼.白.笆.靶.凹.八.碍.哀.柏.4-10780780凹BRIEF E奥XERCISE袄 4-9 (C八ontinue按d)2.疤Account啊s Payab暗le ($1,傲850 哀哎 $1,580唉).袄.吧.翱.氨.昂.拔Store S霸upplies佰 .昂.捌.啊.办.百.袄.板.扮.版.背.270270绊BRI

43、EF E哎XERCISE碍 4-10颁KREN CO百MPANY般Partial拔 Balanc挨e Sheet斑Current颁 assets颁Cash .爸.拌.岸.矮.艾.吧.盎.瓣.芭.癌.啊.肮.傲.办.澳.疤Short-t熬erm inv哀estment啊s.俺.瓣.佰.芭.啊.板.傲.澳.搬.傲Account翱s recei阿vable.拌.半.傲.背.拌.澳.哀.矮.柏.懊.安.哀Supplie捌s.安.邦.斑.邦.奥.蔼.安.啊.埃.哎.稗.阿.懊.矮.吧Prepaid傲 insura板nce .拜.芭.隘.背.懊.哀.癌.翱.哀.阿.啊.肮Total c背urrent 疤a

44、ssets.盎.埃.安.氨.叭.靶.哎.把.颁.吧.案*BRIEF 碍EXERCIS胺E 4-11$18,4006,70012,5005,2003,600$46,400Nov. 1靶Salarie阿s Payab啊le.哎.案.啊.半.版.半.昂.吧.白.芭 1,200邦Salarie耙s Expen瓣se .爱.矮.伴.靶.搬.艾.岸.跋.1,200啊The bal扮ances a般fter po碍sting t拜he reve蔼rsing e扳ntry ar佰e Salar背ies Exp稗ense (C板r.)坝$1,200 拔and Sal哀aries P凹ayable 哀$0.4-1

45、1疤SOLUTIO败NS TO E把XERCISE伴S隘EXERCIS叭E 4-1懊CAJON C耙OMPANY隘(Partia傲l) Work唉 Sheet笆For the蔼 Month 埃Ended A敖pril 30柏, 2006八Adjuste哎d爱Trial B芭alanceIncome鞍Stateme版nt爱Balance爱 Sheet般Account胺 TitlesDr.Cr.Dr.Cr.Dr.Cr.Cash跋Account柏s Recei隘vable斑Prepaid隘 Rent埃Equipme摆nt巴Accum. 氨Depreci岸ation哀Notes P爱ayable艾Ac

46、count白s Payab扒le爸Common 巴Stock哎Retaine半d Earni奥ngs搬Dividen斑ds阿Service捌 Revenu拜e傲Salarie耙s Expen搬se摆Rent Ex拜pense暗Depreci拔ation E懊xpense瓣Interes啊t Expen霸se14,7527,8402,28023,0503,6509,840760671574,9215,7005,67225,0008,96012,5909,8407606715712,59014,7527,8402,28023,0503,6504,9215,7005,67225,0008,960把I

47、nteres版t Payab般leTotals爸Net Inc澳omeTotals_62,9005762,900_11,3281,26212,590_12,590_12,590_51,572_51,5725750,3101,26251,5724-12搬EXERCIS皑E 4-2凹CAJON C巴OMPANY稗Income 哎Stateme邦nt俺For the败 Month 吧Ended A昂pril 30阿, 2006哎Revenue安s搬Service跋 revenu矮e .扒.吧.耙.皑.邦.爱.癌.瓣.熬.爸Expense扳s拜Salarie挨s expen蔼se.氨.背.柏.翱.扒.

48、搬.班.百.氨.百Rent ex佰pense .背.耙.靶.挨.凹.白.氨.澳.翱.颁.搬Depreci皑ation e安xpense 碍.败.奥.昂.拔.哎.敖.坝.俺Interes安t expen蔼se.背.百.熬.凹.扳.佰.半.百.靶.哀Total e邦xpenses安 .哎.俺.稗.按.懊.岸.唉.俺.败Net inc叭ome.般.拔.拜.八.版.敖.稗.罢.蔼.盎.矮.爱.氨CAJON C靶OMPANY佰Retaine岸d Earni按ngs Sta按tement吧For the搬 Month 蔼Ended A奥pril 30跋, 2006$9,84076067157$12,590

49、11,328$ 1,262半Retaine百d Earni俺ngs, Ap叭ril 1.把.拜.耙.耙.靶.挨.背.翱.吧.背.哎.叭Add: Ne俺t incom半e.班.邦.拔.坝.白.稗.俺.罢.捌.爸.按.耙.柏Less: D邦ividend背s .版.氨.绊.摆.疤.叭.颁.斑.把.靶.笆.啊.败.啊Retaine搬d Earni板ngs, Ap案ril 30 岸.胺.艾.霸.佰.盎.蔼.盎.八.阿.霸CAJON C按OMPANY蔼Balance袄 Sheet把April 3啊0, 2006Assets耙Current邦 assets绊Cash .板.罢.柏.扮.阿.柏.佰.矮.败.

50、稗.艾.皑.邦Account叭s recei盎vable.昂.熬.凹.阿.碍.蔼.靶.暗.鞍Prepaid懊 rent .翱.百.熬.邦.败.搬.肮.扒.八.爸.半Total c氨urrent 靶assets.翱.暗.懊.伴.靶.跋.盎.绊Propert岸y, plan哎t, and 邦equipme挨nt$ 8,9601,26210,2223,650$ 6,572$14,7527,8402,28024,872氨Equipme翱nt.暗.靶.唉.斑.霸.拜.案.靶.暗.背.$23,050巴Less: A稗ccumula傲ted dep搬reciati拔on .艾.胺.摆.艾.暗Total a叭

51、ssets .扒.摆.稗.拌.办.唉.瓣.懊.傲.4-134,92118,129$43,001癌EXERCIS邦E 4-2 (斑Continu八ed)皑CAJON C癌OMPANY吧Balance疤 Sheet 疤(Contin爸ued)霸April 3啊0, 2006班Liabili伴ties an版d Stock按holders哎哎 Equity坝Current碍 liabil芭ities凹Notes p罢ayable 蔼.败.癌.凹.阿.佰.搬.俺.爸.搬.跋.袄.叭.埃Account百s payab啊le .版.稗.袄.哎.俺.板.艾.扒.埃.爱.佰.爱Interes八t payab班

52、le .板.颁.懊.胺.袄.袄.埃.把.盎.埃.瓣.颁.凹Total c岸urrent 稗liabili阿ties .邦.拜.败.矮.扮.翱.瓣.拌.拌.安Stockho斑lders埃隘 equity$ 5,7005,6725711,429靶Common 版Stock .盎.办.耙.叭.傲.哀.傲.碍.百.癌.扮Retaine搬d Earni耙ngs .半.版.叭.版.白.哎.胺.耙.耙Total s坝tockhol按ders安挨 equity拜 .般.昂.挨.爱.癌.瓣Total l败iabilit奥ies and扒 stockh扳olders拜熬 equity哀.拜.板EXERCIS班E

53、4-3$25,0006,57231,572$43,001凹(a) Apr爱. 30303030(b)胺Service靶 Revenu颁e .碍.爸.芭.拔.百.摆.拌Income 板Summary罢.哀.埃.按.哎.扳.爸Income 蔼Summary昂.邦.笆.背.办.耙.蔼.白Salarie啊s Expen俺se .皑.扮.板.吧.袄.埃Rent Ex斑pense .皑.八.跋.隘.蔼.跋.拜Depreci袄ation E斑xpense 吧.肮.按.捌.摆Interes氨t Expen凹se .氨.俺.白.阿.扮.扳Income 佰Summary翱.佰.盎.拜.啊.凹.按.八Retaine

54、拔d Earni昂ngs .爸.八.扒.盎.按.败Retaine背d Earni版ngs .靶.啊.佰.挨.绊.爱.瓣Dividen翱ds.翱.盎.斑.背.傲.板.绊.12,59011,3281,2623,65012,5909,840760671571,2623,650八Income 俺Summary胺Retaine澳d Earni盎ngs(2)(3)扒11,328 吧(1) 皑 12,5901,262拌12,590 澳 岸12,590(4)柏3,650 B氨al. 安 8,960柏(3) 癌 1,262翱Bal. 埃 6,5724-14败EXERCIS按E 4-3 (背Continu碍ed)

55、(c)拜CAJON C矮OMPANY盎Post-Cl笆osing T拜rial Ba跋lance澳April 3扳0, 2006DebitCredit盎Cash .笆.俺.办.爸.摆.鞍.挨.皑.佰.艾.癌.背.安Account办s Recei拜vable.胺.案.爱.败.八.哀.奥.澳Prepaid搬 Rent.霸.爱.巴.笆.板.巴.袄.捌.白.袄.奥Equipme百nt.拜.氨.柏.肮.吧.唉.靶.捌.唉.班.挨Accumul白ated De疤preciat挨ion.敖.啊.挨.白.柏.板Notes P哎ayable.翱.碍.板.耙.坝.把.哎.败.版.阿Account按s Payab澳

56、le.拜.俺.巴.胺.捌.岸.绊.吧.蔼Interes癌t Payab矮le .氨.吧.搬.版.柏.哎.绊.耙.百Common 搬Stock.疤.澳.扮.懊.背.傲.肮.伴.傲.$14,7527,8402,28023,050$ 4,9215,7005,6725725,000斑Retaine俺d Earni稗ngs.班.班.摆.拔.傲.摆.拌.般.矮EXERCIS板E 4-4_$47,9226,572$47,922碍(a) Acc敖ounts R巴eceivab翱le.拜.瓣.隘.霸.挨.佰.瓣.巴.哀.捌Service绊 Revenu碍e .矮.伴.鞍.柏.啊.版.班.巴.板.叭Insuran

57、懊ce Expe盎nse .隘.哎.耙.扮.昂.昂.傲.稗.俺.颁Prepaid奥 Insura哎nce .爱.吧.哀.斑.坝.拌.袄.艾.班Depreci岸ation E绊xpense.傲.办.氨.罢.皑.俺.扮.啊.俺.矮Accumul八ated De绊preciat案ion .半.叭.懊.靶.拜.板.隘Salarie瓣s Expen搬se .傲.斑.坝.挨.矮.疤.班.靶.佰.肮.埃Salarie靶s Payab板le.笆.阿.翱.绊.翱.笆.霸.奥.肮.4-15600400900500600400900500啊EXERCIS坝E 4-4 (隘Continu板ed)(b)澳Income

58、败Stateme俺nt皑Balance昂 SheetDr.Cr.Dr.Cr.耙Account碍s Recei柏vable哀Prepaid癌 Insura胺nce爱Accum. 拜Depreci拌ation瓣Salarie背s Payab颁le阿Service胺 Revenu跋e拌Salarie傲s Expen颁se癌Insuran艾ce Expe啊nse啊Depreci板ation E稗xpenseXXXXXXXX白EXERCIS拜E 4-5埃(a) Acc暗ounts R把eceivab哀le把熬$27,000霸 ($34,0疤00 耙傲 $7,000半).癌Supplie把s啊凹$3,00

59、0 暗($7,000扒 扮岸 $4,000按).邦Accumul爱ated De懊preciat般ion扳碍$22,000耙 ($12,0拌00 + $1胺0,000).把Salarie氨s Payab把le矮扒$0 No l矮iabilit奥y recor笆ded unt把il adju案stments瓣 aremade.颁Insuran罢ce Expe蔼nse坝爱$8,000 搬($26,00败0 爸叭 $18,00肮0).班Salarie摆s Expen捌se斑挨$44,000傲 ($49,0霸00 袄颁 $5,000奥).佰(b) Acc蔼ounts R背eceivab败le.颁.百.

60、傲.绊.爸.癌.澳.瓣.叭Service昂 Revenu氨e .罢.盎.板.安.稗.斑.背.班.白Insuran袄ce Expe扮nse.罢.柏.皑.阿.板.安.懊.叭.蔼.白Prepaid佰 Insura罢nce.熬.稗.澳.傲.稗.背.袄.板.邦Supplie半s Expen靶se .靶.哎.矮.伴.搬.坝.板.傲.挨.瓣Supplie肮s .傲.般.澳.案.霸.扳.颁.鞍.笆.爱.袄Depreci搬ation E翱xpense 般.办.奥.安.瓣.皑.俺.熬.哀Accumul班ated De般preciat八ion .稗.岸.翱.啊.搬.耙Salarie般s Expen案se.熬.百.办

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