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文檔簡(jiǎn)介

Dr.cash48932

Cr.Accountreceivable48932

16.Dr.rawmaterials56200

Cr.Accountpayable56200

17.Dr.accountreceivable—sill50000

Cr.salesrevenue50000

18.Dr.accruedwagespayable23000

Cr.cash23000

19.Dr.cash16000

Cr.Salesrevenue16000

20.Dr.fixedassets60000

Cr.cash30000

Accountpayable30000

21.Dr.cash70000

Cr.Paid-incapital70000

22.Dr.accountpayable5000

Cr.rawmaterial5000

23.Dr.accountreceivable—ball40000

Cr.Salesrevenue40000

24.Dr.cash49000

Cashdiscountsonsales1000

Cr.accountreceivable—sill50000

25.Dr.accruedinterestpayable5600

Cr.cash5600

26.Dr.salesreturnsandallowances5000

Cr.Accountreceivable—ball5000

27.Dr.salesreturnsandallowances10000

Cr.Cash200

Cashdiscountsonsales9800

28.Dr.cash35000

Cr.accountreceivable—ball35000

29.Dr.accountprepaid15000

Cr.Cash15000

30.Dr.cash40000

Cr.short—termloan40000

31.Dr.accountpayable45000

Cr.cash45000

32.Dr.allowanceforbaddebts6210

Cr.Accountreceivable6210

33.Dr.wagesexpense21000

Cr.cash21000

34.Dr.wagesexpense15000

Cr.accruedwagespayable15000

35.Dr.costofgoodssold28000

Cr.merchandiseinventories28000

(800+9(X)-500=1200,800*20十400*30=2800)

36.Dr.rentexpense5000

Cr.accountprepaid5000

37.Derestexpense600

Cr.accruedinterestpayable600

38.Dr.depreciationexpense1666.67

Cr.accumulateddepreciation1666.67

39.Dr.baddebtsexpense6437

Cr.Allowanceforbaddebts6437

Cashaccountreceivablerawmaterial

B:35000(4)23000B:157800(1)48932B:45000(8)5000

(1)48932(6)30000(3)50000(10)50000(2)56200

(5)1600()(11)5600(9)40000(12)50001012005000

(7)70000(13)200(14)3500096200

(10)49000(15)15000(18)6210

(14)35000(17)45000247800145142rentexpense

(16)40000(19)210001026585000

293932139800

154132accruedwagespayable

B:23000

Accountpayableallowanceforbaddebts(4)23000(20)15000

(8)5000B:178900B:8002300038000

(17)45000(2)56200(18)6210

(6)3000054106437accruedinterestpayable

500002651001027(11)5600B:7000

215100(23)600

56007600

Salesrevenue2000

(3)50000shod—termloanmerchandiseinventories

(5)16000B:100000B:431700(21)28000

(9)40000(16)40000403700

106000140000

RetainedeiTilings

CashdiscountsonsalescostofgoodssoldB:379200

(10)1000(13)9800(21)28000

paid—incapital

10009800B:190D00

8800(7)7C000

Salesreturnsandallowances260000

(12)5000

(13)10000

15000

Accountprepaidfixedassetsaccumulateddepreciation

B:15000(22)5000B:200000B:5600

(15)15000(6)60000(24)1666.67

250002600007266.67

Baddebtsexpenseinterestexpensedepreciationexpense

(25)6437(23)600(24)1666.67

Wagesexpense

(19)21000

(20)15000

36000

Assets

Currentassets:

Cash154132

Accoountreceivable102658

-allowanceforbaddebts1027

Inventories403700

Accountprepaid25000

Rawmaterial96200

Totalcurrentassets:780663

Long—termassets:

Fixedassets:260000

-accumulateddepreciation7266.67

Totalassets:1033396.33

Liabiliatiesandowner'equity

Liabiliaties

Accountpayable215100

Accruedwagespayable1500()

Accruedinterestpayable2000

Short—termloan140000

Totalliabilities:372100

Owner'equity

Paid-incapital260000

Retainedearnings379200

Salesrevenue106000

—costofgoodssold28000

-salesreturnsandallowances15000

—cashdiscountsonsales-8800

—wagesexpense

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