会计英语-会计循环答案Word下载.doc

会计英语-会计循环答案Word下载.doc

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27,000

CraigMiller,Capital

Ownerinvestedinbusiness

PrepaidRent

4,800

Cash

Paid6-monthrentinadvance

Equipment

3,500

Boughtequipment

PrepaidAdvertising

1,920

Paidoneyearadvertisinginadvance

4

Supplies

1,450

Purhasedsupplies

6

Equipment

4,100

AccountsPayable

Purchasedequipmentoncredit

15

SalariesExpense

1,200

Paidsemi-monthsalaries

22

TelephoneExpense

75

Paidtelephonebill

31

Cash

2,400

AccountsReceivable

3,855

Fees

6,255

Performedservices

UtilitiesExpense

160

Paidutilitiesbill

GENERALJOURNALPage2

ADJUSTINGENTRIES

SuppliesExpense

750

Supplies

Recordsuppliedconsumed

RentExpense

800

PrepaidRent

Adjustforexpiredrent

AdvertisingExpense

PrepaidAdvertising

Adjustforexpiredadvertisement

DepreciationExpense-Equipment

110

Accum.Depr.-Equipment

Adjustfordepreciation

CLOSINGENTRIES

Fees

IncomeSummary

Tocloserevenueaccount

IncomeSummary

4,455

SalariesExpense

TelephoneExpense

UtilitiesExpense

SuppliesExpense

RentExpense

AdvertisingExpense

Depr.Expense-Equipment

Tocloseexpensesaccounts

1,800

TocloseIncomeSummaryaccount

GeneralLedger

AccountName:

CASHNo.101Page:

1

EXPLANATION

BALANCE

Ownerinvestment

J1

Paidrentinadvance

22,200

18,700

Paidad.inadvance

16,780

Purshasedsupplies

15,330

14,330

14,055

16,455

16,295

J2

15,095

ACCOUNTSRECEIVABLENo.111Page:

2

SUPPLIESNo.121Page:

3

700

AccountN