bil Akaun Penyata kewangan Pekelasan

1 Accounts payable Kungci kira-kira Liability semasa

2 Accounts receivable Penyata pendapatan Liabiliti semasa
3 Accumulated Depreciation-office Bulding Kungci kira-kira Asset semasa
4 Accumulated Depreciation-store equipment Penyata pendapatan Asset semasa
5 Advertising Expense Penyata pendapatan Liabiliti semasa
6 Depreciation Expense Penyata pendapatan Liability semasa
7 B. Gorman, Capital Kungci kira-kira Asset semasa
8 B. Gorman, Drawing Kungci kira-kira Asset semasa
9 Cash Kungci kira-kira Asset semasa
10 Freight-out Penyata pendapatan Belanja operasi
11 Gain on safe of Equipment Penyata pendapatan Asset bukan semasa
12 Insurance Expense Penyata pendapatan Liability semasa
13 Interest Expense Penyata pendapatan Liability semasa
14 Interest Payable Kungci kira-kira Liability semasa
15 Land Kungci kira-kira Asset semasa
16 Merchandise inventory Kungci kira-kira Asset semasa
17 Notes Payable (due in 3 years) Penyatan pendapatan Liability bukan semasa
18 Office building Kungci kira-kira Asset bukan semasa
19 Property tax payable Penyata pendapatan Liability semasa
20 Salaries Expense Penyata pendapatan Asset bukan semasa
21 Salaries payable Kungci kira-kira Liability semasa
22 Sales Returns and allowances Penyata pendapatan Hasil jualan
23 Store Equipment Penyata pendapatan Asset bukan semasa
24 Sales Revenue Penyata pendapatan Hasil jualan
25 Utilities Expense Penyata pendapatan Liability semasa

Soalan 2.
Soalan 5
garbo company

DT tunai 980,000

KT jualan 980,000

`DT KBDJ 96,500

KT inventori 96,500

Soalan 6

195,000

– 2,00

+ 105,00

= 298,00

– 40,000

= 258,000

Soalan 8

280,000

+ 100,000

– 13,000
– 11,000

= 356,000

Soalan 9

a) Net sales
DT tunai 510,000
KT jualan 510,000
b) Grass profit
DT pulangan 15,000
KT tunai 15,000
c) Income
DT inventori 350,000
KT KBDJ 350,000
d) Drass protif rate
DT operasi 110,000
KT inventori 110,000
Soalan 10

a) DT tunai 1000,000
KT abt 1000,000
b) DT tunai 130,000
KT barang 130,000
c) DT barang 870,000
KT tunai 870,000

Soalan 11

450,000

– 11,000
– 8,000
– 16,000

= 415,000

Soalan 12

415,000

– 60,000
– 90,000

+ 630,000

= 895,000