新生儿黄疸是什么原因引起的
Suggested Solution
Chapter 1
1.
Effect on the accounting equation | (1) | (2) | (3) | (4) | (5) | (6) |
(a) Increa in one ast, decrea in another ast. | | | √ | | | |
(b) Increa in an ast, increa in a liability. | | | | | | |
(c) Increa in an ast, increa in capital. | √ | | | √ | | |
(d) Decrea in an ast, decrea in a liability. | | | | | √ | |
(e) Decrea in an ast, decrea in capital. | | √ | | | | √ |
| | | | | | |
2.
Transactions | Asts +/- | Liabilities +/- | Owner’s equity +/- |
1 | + | | + |
2 | + | + | 重庆市市花 |
3 | - | - | |
4 | + | | + |
5 | + | | + |
6 | - | | - |
7 | - | - | |
8 | +/- | | |
9 | - | | - |
10 | - | | - |
| | | |
3.
Describe each transaction bad on the summary above.
Transactions | |
1 | Purchad land for cash, $6,000. |
2 | Investment for cash, $3,200. |
3 | Paid expen $1,200. |
4 | Purchad supplies on account, $800. |
5 | Paid owner’s personal u, $750. |
6 | Paid creditor, $1,500 |
7 | Supplies ud during the period, $630. |
| |
4.
| Asts | Liabilities | Equity |
Beginning | 275,000 | 80,000 | 195,000 |
Add. investment | | | 48,000 |
Add. Net income | | | 27,000 |
Less withdrawals | | | -35,000 |
Ending | 320,000 | 85,000 | 235,000 |
| | | |
5.
(a)
| March 31, 20XX | April 30, 20XX |
Asts | | |
Cash 出生的反义词 | 4,500 | 5,400 |
Accounts receivable | 2,560 | 4,100 |
Supplies | 840 | 450 |
Total asts | 7,900 | 9,950 |
Liabilities | | |
Accounts payable | 430 | 690 |
Equity | | |
Tina Pierce, Capital | 7,470 | 9,260 |
| | |
(b) net income = 9,260-7,470=1,790
(c) net income = 1,790+2,500=4,290
Chapter 2
1.
a. To increa Notes Payable -CR
b. To decrea Accounts Receivable-CR
c. To increa Owner, Capital -CR
d. To decrea Unearned Fees -DR
e. To decrea Prepaid Insurance -CR
f. To decrea Cash - CR
治疗抽搐方法
g. To increa Utilities Expen -DR
h. To increa Fees Earned -CR
i. To increa Store Equipment压力好大 -DR
j. To increa Owner, Withdrawal -DR
2.
a.
Cash | 1,800 | |
Accounts payable | | 1,800 |
| | |
b.
Revenue | 4,500 | |
Accounts receivable | | 4,500 |
| | |
c.
Owner’s withdrawals | 1,500 | |
Salaries Expen | | 1,500 |
| | |
d.
Accounts Receivable | 750 | |
Revenue | | 750 |
| | |
3.
Prepare adjusting journal entries at December 31, the end of the year.
Advertising expen | 600 | |
Prepaid advertising | | 600 |
| | |
Insurance expen (2160/12*2) | 360 | |
Prepaid insurance | | 360 |
| | |
Unearned revenue | 2,100 | |
Service revenue | | 2,100 |
| | |
Consultant expen | 900 | |
Prepaid consultant | | 900 |
| | |
Unearned revenue | 3,000 | |
Service revenue | | 3,000 |
| | 济南暖气费 |
4.
1. $388,400
2. $22,520
3. $366,600
4. $21,800
5.
1. net loss for the year ended June 30, 2002: $60,000
2. DR Jon Nisn, Capital 60,000
CR income summary 60,000
3. post-closing balance in Jon Nisn, Capital at June 30, 2002: $54,000
Chapter 3
1. Dundee Realty bank reconciliation
October 31, 2009
Reconciled balance $6,220 Reconciled balance $6,220
2. April 7 Dr: Notes receivable—A company 5400
Cr: Accounts receivable—A company 5400
12 Dr: Cash 5394.5
Interest expen 5.5
Cr: Notes receivable 5400
June 6 Dr: Accounts receivable—A company 5533
Cr: Cash 5533
18 Dr: Cash 5560.7
Cr: Accounts receivable—A company 5533
Interest revenue 27.7
3. (a) As a whole: the ending inventory=685
(b) applied parately to each product: the ending inventory=625
4. The cost of goods available for sale=ending inventory + the cost of goods=80,000+200,000*500%=80,000+1,000,000=1,080,000
5.(1) 24,000+60,000-90,000*0.8=12000
(2) (60,000+24,000)/( 85,000+31,000)*( 85,000+31,000-90,000)=18828
Chapter 4
1. (a) cond-year depreciation = (114,000 – 5,700) / 5 = 21,660;
艾草怎么种植 (b) cond-year depreciation = 8,600 * (114,000 – 5,700) / 36,100 = 25,800;
(c) first-year depreciation = 114,000 * 40% = 45,600
cond-year depreciation = (114,000 – 45,600) * 40% = 27,360;
(d) cond-year depreciation = (114,000 – 5,700) * 4/15 = 28,880.
2. (a) weighted-average accumulated expenditures (2008) = 75,000 * 12/12 + 84,000 * 9/12 + 180,000 * 8/12 + 300,000 * 7/12 + 100,000 * 6/12 = 483,000
(b) interest capitalized during 2008 = 60,000 * 12% + ( 483,000 – 60,000) * 10% =49,500
3. (1) depreciation expen = 30,000
(2) book value = 600,000 – 30,000 * 2=540,000
(3) depreciation expen = ( 600,000 – 30,000 * 8)/16 =22,500
(4) book value = 600,000 – 30,000 * 8 – 22,500 = 337,500
4. Situation 1:
Jan 1st, 2008 Investment in M 260,000
Cash 260,000
June 30 Cash 6000
Dividend revenue 6000
Situation 2:
感恩国家的句子
January 1, 2008 Investment in S 81,000
Cash 81,000
June 15 Cash 10,800
Investment in S 10,800
December 31 Investment in S 25,500
Investment Revenue 25,500
5. a. December 31, 2008 Investment in K 1,200,000
