售后服务服务型企业业务题答案.docx
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售后服务服务型企业业务题答案
（售后服务）服务型企业业务题答案
Sep.1Friedmanbeganabusinessbyinvesting$50000incash,$3000insuppliesand$25000inequipment
Sep.1Boughtsuppliesforcash,$540
Sep.2Prepaidtherentforsixmonth,$7200
Sep.3Purchasedadditionalsuppliesoncredit,$320
Sep.5Prepaidtheinsurancepremiumforthreemonth$3000
Sep.9Performedservicesandimmediatelycollected$3200cashforthework.
Sep.13PaidforthesuppliespurchasedonSeptember3
Sep.15Purchasedequipmentonaccount$5800
Sep.16PerformedservicesforAdamonaccount$850
Sep.23CompletedprofessionalworkforVatoncredit,$6800
Sep.26Received$850fromAdamfortheworkcompletedonNov.16.
Sep.28Friedmanwithdrew$100fromthebusinesstopayhishomeutilitybill
Sep.29Withdrew$2500forpersonaluse
Sep.30PaidtheSeptembertelephonebilloftheoffice,$380
Sep.30Madeadditionalcashinvestmentinthebusiness$2000
Additionalinformationforadjustmentattheendofthemonth:
（a）RentexpenseforSeptember$1200
（b）Insuranceexpenseexpired$1000
（c）MedicalsuppliesusedinNovember$750
（d）Theaccumulateddepreciationforequipment$860
（e）Accruedsalaryofthereceptionistandassistant$2570
（f）Accruedservicerevenue$3250
Required:
Journalizethetransactions;
Postthejournalentriestotheledgeraccounts;
Completetheworksheet.
Preparethefinancialstatements.
Makethejournalentryandpostthemtotheledger.
Closetheaccounts.
GeneralJournalPage1
Date
AccountsandExplanation
P.R.
Debit
Credit
Step1
investingincashand
$50000
Cash
Capital
Step1
investinginsupplies
$3000
Supplies
Capital
Step1
investinginequipment
$25000
equipment
Capital
Step1
Boughtsuppliesforcash,
$540
supplies
Cash
Sep.2
Prepaidtherentforsixmonth,
$7200
Prepaidrent
Cash
Sep.3
Purchasedadditionalsuppliesoncredit,
$320
supplies
Accounts
Payable
Sep.5
Prepaidtheinsurancepremiumforthreemonth
$3000
Prepaid
Insurance
Cash
Sep.9
Performedservicesandimmediatelycollectedcashforthework
8$3200
cash
Service
Revenue
Sep.13
PaidforthesuppliespurchasedonSep3
$320
Accounts
payable
Cash
Sep.15
Purchasedequipmentonaccount
$5800
equipment
Accounts
Payable
Sep.16
PerformedservicesforAdamonaccount
$850
Accounts
receivable
Service
Revenue
Sep.23
CompletedprofessionalworkforVatoncredit,
$6800
Accounts
receivable
Service
Revenue
Sep.26
ReceivedfromAdamfortheworkcompletedonNov.16.
$850
cash
Accounts
Receivable
Sep.28
Friedmanwithdrewfromthebusinesstopayhishomeutilitybill
$100
capital
Withdrawl
Sep.29
Withdrewforpersonaluse
$2500
capital
Withdrawl
Sep.30
PaidtheSeptembertelephonebilloftheoffice,
$380
Utilities
expense
Cash
Sep.30
Madeadditionalcashinvestmentinthebusiness
$2000
cash
Capital
Adjusting（a）
RentexpenseforSeptember
$1200
Rentexpense
Prepaidrent
（b）
Insuranceexpenseexpired
$1000
Insurance
Expense
Prepaid
Insurance
（c）
MedicalsuppliesusedinNovember
$750
Supplies
expense
Supplies
（d）
Theaccumulateddepreciationforequipment
$860
Depreciation
Expense
Accumulateddepreciation
（e）
（g）Accruedsalaryofthereceptionistandassistant
$2570
Salaries
expense
Salaries
Payable
（f）
Accruedservicerevenue
$3250
Accounts
receivable
Service
Revenue
Clo.（a）
14100
Service
revenue
Retained
earnings
（b）
1200
Retained
Earnings
Rentexpense
2570
Retained
Earnings
Salaries
expense
1000
Retained
Earnings
Insurance
Expense
750
Retained
earnings
Supplies
Expense
860
Retained
earnings
Depreciation
Expense
380
Retained
earnings
Utilities
Expense
（c）
（d）
GeneralLedger
Cash11Capital31
50000
3200
850
2000
44610
540
7200
3000
320
380
100
2500
50000
3000
25000
2000
77400
AccountsReceivable12Withdrawal32
6800
850
3250
10500
850
100
2500
2600
Supplies13ServiceRevenue41
3000
540
320
3110
750
3200
850
3250
6800
14100
Equipment14RentExpense51
25000
5800
30800
1200
1200
AccumulatedDepreciation15SalariesExpense52
860
860
2570
2570
PrepaidRent16InsuranceExpense53
7200
6000
1200
1000
1000
PrepaidInsurance17SuppliesExpense54
3000
2000
1000
750
750
AccountsPayable21DepreciationExpense54
320
320
5800
5800
860
860
SalariesPayable22UtilitiesExpense56
2570
2570
380
380
TheIncomeSummary
14100
1200
2570
1000
750
860
380
7340
WorkSheet
AccountTitle
TrialBalance
Adjustments
IncomeStatement
BalanceSheet
Debit
Credit
Debit
Credit
Debit
Credit
Debit
Credit
Cash
44610
44610
AccountsReceivable
6800
3250
10050
PrepaidRent
7200
1200
6000
PrepaidInsurance
3000
1000
2000
Supplies
3860
750
3110
Equipment
30800
30800
AccumulatedDepreciation
860
860
AccountsPayable
5800
5800
SalariesPayable
2570
2570
Capital
77400
77400
Withdrawals
2600
2600
ServiceRevenue
10850
3250
14100
14100
RentExpense
1200
1200
1200
SalariesExpense
2570
2570
2570
InsuranceExpense
1000
1000
1000
SuppliesExpenses
750
750
750
DepreciationExpense
860
860
860
UtilitiesExpense
380
380
380
Total
96650
96650
9630
9630
6760
14100
103330
103330
NetIncome
7340
Friedman
TheIncomeStatement
ForthemonthofSeptember
Revenue:
Servicerevenue
14100
Expense:
Salaryexpense
2570
Depreciationexpense
860
Rentexpense
1200
Insuranceexpense
1000
Suppliesexpense
750
Utilitiesexpense
380
netincome
7340
Friedman
TheStatementofOwner’sEquity
ForthemonthofSeptember
Retainedearnings,september1,
0
Add:
Netincome
7340
Retainedearnings,septembe30,
7340
Friedman
TheBalanceSheet
November30
Assets:
Cash
Lesswithdrawl
44610
（2600）
Accountsreceivable
10050
Supplies
3110
Equipment
30800
Prepaidrent
6000
Prepaidinsurance
2000
LessAccumulateddepreciation
（860）
TotalAssets:
93110
LiabilitiesandOwner’sEquity
Accountspayable
5800
Salariespayable
2570
Capital
Retainedearnings
77400
7340
TotalLiabilitiesandCapital
93110
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