20 /2/0 SQpananaiaess ; fessines 9 s$10 MO ma N\ 1. Sage (Critical Questions) eat h ae be no gayund ¢ 3 9. sirmwminitinginsionto nasi @esrgotannerishénmengeoss (Capital Expenditure) fix Gamesypsivfims (Operating expense)? Qo) ©, gorysigerurchppfignanseyysur (Accrual basis accounting system)? gusingcinmiuenh? ( 15 ya Qhyorystonnuricomantinmanigs (Prepaid Expense)? giintingsnmniuant? C10 Ms) 4. dorysitionuricinansingesGasdat 6 (Unearned revenue)? giiinagnnmniveme? a5 3 1 UL. SS (Problems) 9. ialuta wan gi ooo juts ABC Co, Ltd maSyIswgyerisssnty $80,000 4 sneyrest pf pgnadteins [itisansthins 5 gi Bu niymmninnsd (Scrap value) $5,000 4 ) Aingunt : ginnnndamentrondpysigins pndidwgrss yp \ TS % whan Spmadtinnyyinoninds ¢ the straight-line method) §— | sy) 2) chant aAitEan yinnideagemearsRRsgt Cthe double-dectining-balance method? (0 a4) § GUID mnAyNEaMesicond ergs boos muPGanninnsinch saiguBqguyiR Journal» ue Bs) ) ; Ey a Tnsts way. ystns__Sts aniliny umpinigymnwg mating AUimigsen ME: 09 ny: - Yrunnthandyariéga mo.ooo gant + ob ny: - Sqagusntganeugsnithans pnt 90.000 gant Hi GeingiBeMiBRgmAnemA mo.cooKnNT Y od Hy: 0} Fymh 90.0000 danitinsnen seh hmgey agent gntammantssianiny 1 - 9gUANGTAA 9¢.000 Han Fimrsut 18 Bu esninyariassotfsicenmay 90 m1 ~ Seger: gi ghingGipgnning} 9.01004 fran h doo gapu Ba wAigayamwny 9.c0o gan (20 hg ) WB [SrA 9.00 Bans Ot my: -sfingan 98 nys-va pga Ave pases HuMIGqasUBABS doo gaps 4 ~[yme Bi gavimeNNA thang yar m.ooo gant + singuns : ginniauumenaGoivanipodengusth Bavimérmuviiunes) +Sapanisgig Be manseeys (ipsieg “#”) (sesssnes © sine) oe 1. Sqnanseging o sijiiainyigdape (oeig) b-salipsnhamojanyth MajwHgevblonnigsaGnacunsyunayy (GOP) mamafergie (oti m-sfiynnbagnuudipsnmamayinymenss gs? guijund (bag) & Hibamwnnmian:insgnsge2 gheunfluann® manasgamadim (Deft) pnd gorge (oti TL, 6ppANsRniaeys 9, HagnF: y gingyimngumpinh yousnsmnnisuyjups (Accrual Basis of Accounting) #hysumnsnnnis uy ‘ABLE (Cash Basis of Accounting) ? (90 ig (2) ginaycfimngeumins damuysvaa (Capital Expenditure) Bn dammorfindaga (Revenue Expenditure) ? (90 ig) 3, MAAHMEmaymnmdinyrsimindneny? (90 ap S (RX Remeormiadetngta (nancial sttaeinnhgaiens 2 Age guijundipettiimwmint yw? (90 Ag) . 5. uignedg (maps wyentandyent (Cash Discount) 84 ayyummmalgny (Trade Discount) naagswanmunngoryag: 7 (90 Ag) 6, tixoryotanuiuTicn aga (mentees? sais dierd siseRA (inventories) #89? ginger < (sotg wo, dent a.stig3 9 Sqm boom (puta esis mabye (Machinery) gunrpgjatins wmaniy 9¢,000dnnt soyndurEmuaiqhypudys 4 Adjsmspimsdsqnscinainy mans pass (Useful life) gs 3 sh ian cuuyruda 0,000 hh Wiweneniymnddancy (Salvage Value) MOOOHANT tsighinymes ginnae lrucyynimiudirgs mo g boom mutfinnyysndyye= s | 9. Waanpapiesaiisr (Straight Line Method) (90 fig) jo Winn ypplevangae (Double Declining Balance Method) (90 fig) \ sn Finny qglauesmesdneedstniny (Units Production Method) suynuah boom (90 ag) b saihbood [putjsiqQaunbeqyw ing fuB film (Beginning Inventory) 69000 KAN 4 (nuu}s maimgouigughimigs ego000 Aan, \gfinsiss (Freight In) 9300 HAN, miukudaming iret yndfigiitm (Purchase Return) #00 HAN, migsHujUNT uimsGmenanity (Purchase Discount) 6000 ang wiwer§Aigh[m (Ending Inventory) warily dowoo xqn 1 ginnnsunigiusammaruh (Cost of Goods Sold) ? (90 fig) a 00 = cogent | : vier alle. oo SONS "Sipansseag So nasiauss (yaudng“2") (it:s005 0 sine) 1 Sapanscaig 9-18 mi?&seinm (investment) tnanidandlgshimemiaftayseughgiatnyen (tig b-ifigoryotunusunicn S8gpanavan:(Puble Goods)? Wd Amanmian:tneia:? (90 ag m-iMswdesovyndmiduoqueinymensia:2 guijuni (90g) Gsinpreiendig:iaumanisttatsigige (otigy I. Sqpenngoraesys ©, agigficis 1. iunndimemagmamiing im O[ptins ofminansany? (oe fig 2. Himinuun manaaynrisighmiuviigens§as (or fg) 3. i magniénylgiga (internal control) wstisinniyrugennia: (oa fig) . wigisin ydman, (Curtor Acans) ninsanideanbsiig:egud minanewy? (oe A 5.18 Mansi pause (Reversing Entry) 9s mundggninnyet Actustg Enty) 4 6130922 coe iy 6. QUIN eye (Form) BL sveneing (Components) isimusminiypnyincs (Statement ‘of Owner's Equity) sucstpudisnnnyss (Sole proprietorship)? (ae ag) 3. ene Ignmudfmanhmananymy guijub + f. IWMI [MABIANM (Income Statement) (04 ig aim tumintutysuiyruypnysnes (Statement of Change in Equity) (aa ay A, IM WMA mAYyMs (Balance Sheet) (ot iy ’ uw ignmsorgwaadings 1), 2), Bary Anu] are sog numa iy yundw? (oti Account Title : 4 Dr & Cash $7,000 Accounts receivable 16,500. Office supplies 2,000 Trucks: (270,000 [J Accumulated depreciation — Trucks ——|_ $35,000 land 75,000 ‘Accounts payable Interest payable Long-term notes payable Sok Heng, Capital ‘Sok Heng, Withdrawals Trucking fees earned Depreciation expense — Trucks Salaries expense Office supplies expense Repairs expense — Trucks hepa at