会计学原理部分习题答案

来源：华佗健康网

Problem Solutions

Problem 1-3A

Problem 3-3A

Parts 1 and 2 Cash Unadj. 34,000 Bal. Accounts Receivable Unadj. 0 Bal. (f) 7,500 Adj. Bal. 7,500 Teaching Supplies Unadj. 8,000 Bal. (b) 5,200 Adj. Bal. 2,800

Prepaid Insurance Unadj. 12,000 Bal. (a) 2,400 Adj. Bal. 9,600 Prepaid Rent Unadj. 3,000 Bal. (h) 3,000 Adj. Bal. 0 Professional Library Equipment Unadj. 80,000 Bal. Accumulated Depreciation— Equipment Unadj. Bal. 15,000 (c) 13,200 Adj. Bal. 28,200 Accounts Payable Bal. 26,000 Salaries Payable Unadj. 0 Bal. (g) 400 Adj. Bal. 400 Unearned Training Fees Unadj. 12,500 Bal. (e) 5,000 Adj. Bal. 7,500 T. Wells, Capital Bal. 90,000

Bal.

35,000

Accumulated Depreciation— Professional Library Unadj. Bal. 10,000 (d) 7,200 Adj. Bal. 17,200

Bal.

T. Wells, Withdrawals 50,000

Tuition Fees Earned Unadj. Bal. 123,900 Unadj. Bal. Rent Expense 33,000 (f) 7,500 Adj. Bal. 131,400 Training Fees Earned Unadj. 40,000

3,000 Adj. Bal. 36,000 Teaching Supplies Expense Unadj. 0 (h) Bal. (e) 5,000 Adj. Bal. 45,000 Depreciation Expense— Professional Library Unadj. 0 Bal. (d) 7,200 Adj. Bal. 7,200 Depreciation Expense— Equipment Unadj. 0 Bal. (c) 13,200 Adj. Bal. 13,200 Salaries Expense Unadj. 50,000 Bal. (g) 400 Adj. Bal. 50,400 Insurance Expense Unadj. 0 Bal. (a) 2,400 Adj. Bal. 2,400 Bal. (b) 5,200 Adj. Bal. 5,200 Advertising Expense Bal. 6,000 Utilities Expense Bal. 6,400

Part 2第三章

Adjustment (a) Dec. 31 Insurance Expense ..............................................2,400 Prepaid Insurance ..........................................

To record the insurance expired.

2,400

Adjustment (b) 31 Teaching Supplies Expense ................................5,200

Teaching Supplies ..........................................

To record supplies used ($8,000 - $2,800).

Adjustment (c) 31 Depreciation Expense—Equipment ...................

Accumulated Depreciation—Equipment ...........

To record equipment depreciation.

Adjustment (d) 31 Depreciation Expense—Profess. Library ..........

Accumul. Depreciation—Profess. Library ........

To record professional library depreciation.

Adjustment (e) 31 Unearned Training Fees ......................................

Training Fees Earned .....................................

To record 2 months’ training fees earned that were collected in advance.

Adjustment (f) 31 Accounts Receivable ...........................................

Tuition Fees Earned .......................................

To record tuition earned ($3,000 x 2 1/2 months).

Adjustment (g) 31 Salaries Expense ..................................................

Salaries Payable .............................................

To record accrued salaries (2 days x $100 x 2 employees).

Adjustment (h) 31 Rent Expense .......................................................

Prepaid Rent ...................................................

To record expiration of prepaid rent.

13,200

7,200

5,000

7,500

400

3,000

5,200

7,200

5,000

7,500

400

3,000

13,200

Part 3

WELLS TECHNICAL INSTITUTE

Adjusted Trial Balance

December 31, 2013

Cash ......................................................................... Accounts receivable ............................................... Teaching supplies ................................................. Prepaid insurance ................................................... Prepaid rent ............................................................. Professional library ................................................. Accumulated depreciation—Professional library .... Equipment ................................................................ Accumulated depreciation—Equipment ............... Accounts payable ................................................... Salaries payable ...................................................... Unearned training fees ........................................... T. Wells, Capital ....................................................... T. Wells, Withdrawals .............................................. Tuition fees earned ................................................. Training fees earned ............................................... Depreciation expense—Professional library ........ Depreciation expense—Equipment ....................... Salaries expense ................................................... Insurance expense .................................................. Rent expense ........................................................... Teaching supplies expense .................................... Advertising expense ............................................... Totals ........................................................................

Debit $ 34,000

7,500 2,800 9,600

0 35,000

80,000

50,000

7,200 13,200 50,400 2,400 36,000 5,200 6,000 $345,700

Credit

$ 17,200

28,200 26,000 400 7,500 90,000

131,400 45,000

_______ $345,700

Utilities expense ...................................................... 6,400

Part 4

WELLS TECHNICAL INSTITUTE

Income Statement

For Year Ended December 31, 2013

Revenues

Tuition fees earned .......................................... $131,400 Training fees earned ........................................ 45,000 Total revenues .................................................. $176,400 Expenses

Depreciation expense—Professional library Depreciation expense—Equipment ................ Salaries expense .............................................. Insurance expense ........................................... Rent expense .................................................... Teaching supplies expense ............................ Advertising expense ........................................ Utilities expense ............................................... Total expenses ................................................. Net income ........................................................... WELLS TECHNICAL INSTITUTE Statement of Owner’s Equity For Year Ended December 31, 2013 T. Wells, Capital, December 31, 2012 .................................. Plus: Net income .................................................................. Less: Withdrawals by owner ............................................... T. Wells, Capital, December 31, 2013 .................................. $ 90,000 49,600 139,600 50,000 $ ,600 7,200 13,200 50,400 2,400 36,000 5,200 6,000 6,400 126,800 $ 49,600

WELLS TECHNICAL INSTITUTE

Balance Sheet December 31, 2013

Assets

Cash ................................................................................ $ 34,000 Accounts receivable ...................................................... 7,500 Teaching supplies ......................................................... 2,800 Prepaid insurance ......................................................... 9,600 Professional library ....................................................... $35,000 Accumulated depreciation—Professional library ...... (17,200) 17,800 Equipment ...................................................................... 80,000

Accumulated depreciation—Equipment ..................... (28,200) 51,800 Total assets .................................................................... $123,500 Liabilities

Accounts payable .......................................................... $ 26,000 Salaries payable ............................................................ 400 Unearned training fees .................................................. 7,500 Total liabilities ................................................................ 33,900 Equity

T. Wells, Capital ............................................................. ,600 Total liabilities and equity .............................................

$123,500

Problem 5-1A

July 1 Merchandise Inventory 6,000 Accounts Payable—Boden 6,000 Purchased goods on credit, terms 1/15, n/30. 2 Accounts Receivable—Creek 900 Sales 900 Sold goods on credit, terms 2/10, n/60. 2 Cost of Goods Sold 500 Merchandise Inventory 500 To record cost of the July 2 sale. 3 Merchandise Inventory 125

Cash 125 Paid freight on incoming goods. 8 Cash 1,700 Sales 1,700 Sold goods for cash.

8 Cost of Goods Sold 1,300 Merchandise Inventory 1,300 To record cost of the July 8 sale.

9 Merchandise Inventory 2,200 Accounts Payable—Leight 2,200 Purchased goods on credit, terms 2/15, n/60. 11 Accounts Payable—Leight 200 Merchandise Inventory 200 Received credit memo from returning goods to supplier. 12 Cash 882 Sales Discounts (2%) 18 Accounts Receivable—Creek 900 Collected receivable within the discount period.

July 16 Accounts Payable—Boden 6,000 Merchandise Inventory (1%) 60 Cash 5,940 Paid payable within discount period.

19 Accounts Receivable—Art 1,200 Sales 1,200 Sold goods on credit, terms 2/15, n/60. 19 Cost of Goods Sold 800 Merchandise Inventory 800 To record cost of the July 19 sale.

21 Sales Returns and Allowances 200 Accounts Receivable—Art 200 Issued credit memo for allowance on goods sold to customer. 24 Accounts Payable—Leight 2,000 Merchandise Inventory * 40 Cash 1,960 Paid payable in discount period (*2% x $2,000). 30 Cash 980 Sales Discounts (2%)* 20 Accounts Receivable—Art 1,000 Collected receivable within discount period.*([$1,200 - $200] x .02) 31 Accounts Receivable—Creek 7,000 Sales 7,000 Sold goods on credit with terms 2/10, n/60.

31 Cost of Goods Sold 4,800 Merchandise Inventory To record cost of the July 31 sale.

4,800

Problem 8-3A

Part 1

BRANCH COMPANY Bank Reconciliation July 31, 2013 Bank statement balance ........... Add

Deposit of July 31 ................

$27,23 Book balance .......................................$27,497

3 Add

Proceeds of note less 11,514

Deduct

Checks No. 3031 ...... $1,482

3065 ...... 382 3069 ...... 2,281

38,747

Deduct

NSF check .................... $ 805 Service charge ......... 25 Error (Check 3056) .. 20

collection charge .......................... 7,955 35,452

850 Adjusted bank balance ..............

4,145 $34,60 Adjusted book balance ....................$34,602 2 Part 2

July 31 Cash .............................................................................7,955

Collection Expense .................................................... Notes Receivable ............................................. To record note collection less fees.

July 31 Accounts Receivable—E. Shaw ................................

Cash ..................................................................

To charge account for NSF check plus fees.

July 31 Miscellaneous Expenses ...........................................

Cash ..................................................................

To record bank service fee.

July 31 Rent Expense ..............................................................

Cash ..................................................................

To correct an entry error.

Problem 9-2A第九章

2012

1,345,434

Accounts Receivable ....................................................

Sales .................................................................... To record sales on account.

Cost of Goods Sold ......................................................975,000

Merchandise Inventory ...................................... To record cost of sales.

b. Allowance for Doubtful Accounts ...............................18,300

Accounts Receivable ......................................... To write off accounts.

c. Cash ...............................................................................669,200

Accounts Receivable .........................................

To record cash received on account.

805

1,345,434

975,000

18,300

669,200

8,000

805

Bad Debts Expense ...................................................... Allowance for Doubtful Accounts .................. To record estimated bad debts.

28,169

*Beginning receivables ..................................... $ 0 Credit sales ...................................................... Collections ....................................................... Write-offs .......................................................... Ending receivables .......................................... Percent uncollectible ...................................... Required ending allowance ............................ Unadjusted balance ........................................ Adjustment to the allowance .......................... 1,345,434 (669,200) (18,300) 657,934 x 1.5% 9,869** Cr. 18,300 $ 28,169 Dr. Cr. ** rounded to nearest dollar

2013 e.

Accounts Receivable .........................................................

1,525,634

Sales .....................................................................

To record sales on account.

Cost of Goods Sold........................................................ Merchandise Inventory .......................................

To record cost of sales.

1,250,000

Allowance for Doubtful Accounts ................................ Accounts Receivable ..........................................

To record write-off of accounts.

27,800

Cash ................................................................................. Accounts Receivable ..........................................

To record cash received on account.

1,204,600

Bad Debts Expense........................................................ Allowance for Doubtful Accounts .....................

To record estimated bad debts.

32,199

*Beginning receivables ............................................ Credit sales ............................................................. Collections .............................................................. Write-offs ................................................................. Ending receivables ................................................. Percent uncollectible .............................................. Required ending allowance ................................... Unadjusted balance $ 9,869 27,800 Beginning (Cr.) .................................................... Write-offs (Dr.) ..................................................... $ 657,934 1,525,634 (1,204,600) (27,800) 951,168 x 1.5% 14,268** Cr. 17,931 Dr. Adjustment to the allowance ................................. ** rounded to nearest dollar $ 32,199 Cr. Problem 9-5A

Part 1 2012 Dec. 16

10,800

2013 Feb. 14

Mar. 2

Apr. 16

June 2

Notes Receivable—D. Todd ......................................

Accounts Receivable—D. Todd ...............

To record note received on account.

Interest Receivable ..............................................

Interest Revenue .......................................

To record interest earned [$10,800 x .08 x 15/360 = $36].

Cash ...................................................................... Interest Revenue* ..................................... Interest Receivable ................................... Notes Receivable—D. Todd .....................

To record cash received on note with interest.

*[$10,800 x 0.08 x 45/360 = $108]

Notes Receivable —Midnight Co ........................ Accounts Receivable—Midnight Co. ......

To record note received on account.

Notes Receivable—A. Privet ...............................

Accounts Receivable—A. Privet

To record note received on account.

Accounts Receivable—A. Privet ........................ Interest Revenue ....................................... Notes Receivable—A. Privet ....................

To record receivable for dishonored

note plus interest [$2,400 x .07 x 30/360= $14].

Accounts Receivable—Midnight Co. ................. Interest Revenue* ..................................... Notes Receivable—Midnight Co..............

To record receivable for dishonored note *[$6,100 x 0.08 x 90/360 = $122]

10,944

6,100

2,400

2,414

6,222

10,800

108 36 10,800

6,100

2,400

14 2,400

122 6,100

July 17 Cash ...................................................................... 6,286 Interest Revenue* ..................................... Accounts Receivable—Midnight Co. ......

To record cash received on account

plus additional interest.

*[$6,222 x .08 x 46/360= $ (rounded)]

6,222

Aug. 7 Notes Receivable—Mulan ................................... 7,450

Sept. 3

Nov. 2

Dec. 1

Accounts Receivable—Mulan.................. To record note received on account.

Notes Receivable—N. Carson ............................ Accounts Receivable—N. Carson ........... To record note received on account.

Cash ...................................................................... Interest Revenue* ..................................... Notes Receivable—N. Carson ................. To record cash received on note plus interest

*($2,100 x .10 x 60/360 = $35).

Cash ...................................................................... Interest Revenue* ..................................... Notes Receivable—Mulan ........................ To record cash received on note plus Interest. *($7,450 x .10 x 90/360 = $186)

Allowance for Doubtful Accounts ...................... Accounts Receivable—A. Privet ............. To record write-off of account.

7,450

2,100

2,135 35

2,100

7,636 186

7,450

2,414

因篇幅问题不能全部显示，请点此查看更多更全内容

查看全文