財務(wù)會計畢曉方》高等教育出版社第02章習(xí)題答案

《財務(wù)會計畢曉方》高等教育出版社第02章習(xí)題答案》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在應(yīng)用文檔-天天文庫。

1、SolutiongsofCh.22-1AccountAccountNumberAccountsPayable21AccountsReceivable12Cash11CoreyKrum,Capital31CoreyKrum,Drawing32FeesEarned41Land13MiscellaneousExpense53SuppliesExpense52WagesExpense512-2BalanceSheetAccountsIncomeStatementAccounts1.Assets11Cash12AccountsReceivable13Supplies14PrepaidInsuranc

2、e15Equipment2.Liabilities21AccountsPayable22UnearnedRent3.Owner'sEquity31MillardFillmore,Capital32MillardFillmore,Drawing4.Revenue41FeesEarned5.Expenses51WagesExpense52RentExpense53SuppliesExpense59MiscellaneousExpenseNote:Theorderofsomeoftheaccountswithinthemajorclassificationsissomewhatarbitrar

3、y,asinaccounts13–14andaccounts51–53.Inanewbusiness,theorderofmagnitudeofbalancesinsuchaccountsisnotdeterminableinadvance.Themagnitudemayalsovaryfromperiodtoperiod.2-3a.andb.AccountDebitedAccountCreditedTransactionTypeEffectTypeEffect(1)asset+owner'sequity+(2)asset+asset–(3)asset+asset–liability+(4

4、)expense+asset–(5)asset+revenue+(6)liability–asset–(7)asset+asset–(8)drawing+asset–(9)expense+asset–Ex.2–4(1)Cash40,000IraJanke,Capital40,000(2)Supplies1,800Cash1,800(3)Equipment24,000AccountsPayable15,000Cash9,000(4)OperatingExpenses3,050Cash3,050(5)AccountsReceivable12,000ServiceRevenue12,000(6)

5、AccountsPayable7,500Cash7,500(7)Cash9,500AccountsReceivable9,500(8)IraJanke,Drawing5,000Cash5,000(9)OperatingExpenses1,050Supplies1,0502-51.debitandcredit(c)2.debitandcredit(c)3.debitandcredit(c)4.creditonly(b)5.debitonly(a)6.debitonly(a)7.debitonly(a)2-6a.Liability—creditf.Revenue—creditb.Asset—d

6、ebitg.Asset—debitc.Asset—debith.Expense—debitd.Owner'sequityi.Asset—debit(CindyYost,Capital)—creditj.Expense—debite.Owner'sequity(CindyYost,Drawing)—debit2-7a.creditg.debitb.credith.debitc.debiti.debitd.creditj.credite.debitk.debitf.creditl.credit2-8a.Debit(negative)balanceof$1,500($10,500–$4,000–

7、$8,000).SuchanegativebalancemeansthattheliabilitiesofSeth’sbusinessexceedtheassets.b.Yes.ThebalancesheetpreparedatDecember31willbalance,withSethFite,Capital,beingreportedintheowner’sequitysectionasanegative$1,500