| ( ) | ||
| ( ) | ||
| ( ) | ||
| () | ||
| ( ) |
. (Joan Miller Advertising Agency). :
1. , 1. $10,000.
2. , 2. , $800 .
3. , 4. $4,200.
4. , 5. $3,000, $1,500, .
5. , 6. $1,800 $800.
6. , 8. $480 1 .
7. , 9. $1,000 .
8. , 10. $1,400.
9. , 12. $600.
10. , 15. $1,000 .
11. , 19. , . $2,800 .
12. , 25. $1,400 .
13. , 26. $600.
14. , 29. $100.
15. , 30. , $70.
31 :
) , .
b) , .
) d) 31 $1,300, $600.
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) f) ( 5 ).
g) $400 ( $1,000 ).
h) 31 , $200 , .
:
1. ( 2).
1. , ( 3).
2. () (Trial Balance) ( 4).
3. ( 5).
4. ( 6).
5. : , ( 7 8).
6. ( 9).
:
1.
| (Date) | (Account Name) | ($) | |
| (Debit) | (Credit) | ||
| 01 | (111) (331) | ||
| 02 | (118) (111) | ||
| 04 | (143) (111) | ||
| 05 | (143) (111) (212) | ||
| 06 | (110) (116) (212) | ||
| 08 | (117) (111) | ||
| 09 | (212) (111) | ||
| 10 | (111) (412) | ||
| 12 | (511) (111) | ||
| 15 | (111) (223) | ||
| 19 | (113) (412) | ||
| 25 | (312) (111) | ||
| 26 | (511) (111) | ||
| 29 | (516) (111) | ||
| 30 | (516) (212) |
2. .
(111).
(Account +) 111
| (Date) | (Item) | (Posting) | (Debit) | (Credit) | (Balance) | |
| Debit | Credit | |||||
| 01.01. | (Cash) | |||||
| 02.01. | ||||||
| 04.01. | ||||||
| 05.01. | ||||||
| 08.01. | ||||||
| 09.01. | ||||||
| 10.01. | ||||||
| 12.01. | ||||||
| 15.01. | ||||||
| 25.01. | ||||||
| 26.01. | ||||||
| 29.01. |
|
|
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$1720.
($1720) .
.
3. .
| (Account Name) | (Trial Balance) | (Adjustments) | (Adjusted Trial Balance) | (Income Statement) | (Balance Sheet) | |||||
| D+ | C+ | D+ | C+ | D+ | C+ | D+ | C+ | D+ | C+ | |
 
| ||||||||||
| . | )500 | |||||||||
| d)200 | ||||||||||
| )400 | ||||||||||
| )40 | ||||||||||
| . | ||||||||||
| . | )70 | |||||||||
|
| ||||||||||
| f)50 | ||||||||||
| g)400 | ||||||||||
| ||||||||||
| h)200 | ||||||||||
| . | ||||||||||
| )400 | ||||||||||
| )40 | ||||||||||
| . | )500 | |||||||||
| . | d)200 | |||||||||
| )70 f)50 | ||||||||||
| g)400 | ||||||||||
|
| h)200 | |||||||||
| : | ||||||||||
| 18370 | 18370 | 18600 | 18600 | 18690 | 18690 | 4800 | 4800 | 16060 | 16060 |
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4. (Adjustments)
| (Date) | (Account Name) | Adjustments | |
| Debit | Credit | ||
| 31.01. | ) (514) (118) | ||
| ) (515) (117) | |||
| ) . (512) (115) | |||
| d) (512) (116) | |||
| e)f) (517) (144) | |||
| g) (223) (414) | |||
| h) (114) (412) |
(.3).
5. .
6. . ( 4- ) ( 5- ) . .
| : | ||
| : | 4800 | |
| : | ||
| : | 2630 | |
| : | 2170 |
.
$2170, .
| 31.01. | 10770 |
7. 01.02..
: , .
( ) , .. . , : $300 $4200 $50 $70.
.
, . :
= +
| Joan Miller 01.02. | |
| : : | 14540 |
| : : | 3770 |
| : Joan Miller : | 10770 14540 |
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