Ke Toan Quoc Te Excel Bai Tap

THEORY/SIMPLE ACCOUNTING PROCESS:
BOOKING DOUBLE ENTRIES: T-ACCOUNTS FORMS OF ACCOUNTS:
ASSETS ACCOUNTS
Cash(code 101)
-
20,000 1,100
1,000 2,800
2,100 2,400
16,800
P2.3 T-ACCOUNTS FORMS OF ACCOUNTS:
Cash(code 101) AP AR
- - -
8000 4000 400 12000 20000 3000
3000 24000 380
10000
1800
420
400 11980 17000
6100
35720
S OF ACCOUNTS:
LIABILITIES ACCOUNTS EQUITY ACCOUNTS REVENUES ACCOUNTS
S OF ACCOUNTS:
TRIAL BALANCE:
EXPENSES ACCOUNTS
GENERAL JOURNAL
P2.2A Posting Ref
Date Account Titles and Explanation P.R.
1-Apr Cash 101
Share capital
Investment form shareholders
1-Apr No transaction
2-Apr Rent expenses

Cash
Rent expenses payment
3-Apr Supplies
AP
Purchasing supplies on credit
10-Apr AP
Services Revenue
Performed services on accounts
11-Apr Cash
Unearned Revenue
Cash advances for services
20-Apr Cash
Services Revenue
Performed revenue on cash
30-Apr Salaries expenses

Cash
Salaries payment
30-Apr AP
Cash
Payment due
P2.3
GENERAL JOURNAL
1-May
1 Share capitals
Cash
2 No transactions
3 Advance payment
Cash
Rent expenses
Advance payment
4 Equipment
Cash
AP
5 Insurance fee for equipment

Cash
Remainder of May
6 Office supplies
Cash
7 Office supplies
AP
8 AR
Cash
Revenue
9 AP
Cash
Link to trans 7
10 Cash
AR
11 Utilities Expenses
AP
12 Salary expenses
Cash
GENERAL JOURNAL
P2.5b March
2 Rent expense
Cash
AP
3 No transactions
9 Cash
Service revenue
10 AP
Rent expense
11 No transactions
20 Cash
Service revenue
Rent expense
Cash
31 Salaries and Wages expenses

Cash
Cash
AR
Rent Revenue
GENERAL JOURNAL

GENERAL JOURNAL

GENERAL JOURNAL

GENERAL JOURNAL

GENERAL JOURNAL

GENERAL JOURNAL

GENERAL JOURNAL

GENERAL JOURNAL

Page 1
Debit Credit
20,000
20,000
1,100
1,100
CASH 16,800
4,000
4,000
5,100
5,100
1,000
1,000
2,100
2,100
2,800
2,800
2,400
2,400
Page 2
Debit Credit
40000
40000
24000
24000
1000
1000
30000
10000
20000
1800
1800
420
420
12000
12000
20000
8000
12000
400
400
3000
3000
380
380
6100
6100
Page 3
Debit Credit
3500
1500
2000
4300
4300
2100
2100
5000
5000
2000
2000
3100
3100
450
450
900
Page 4
Debit Credit
Page 5
Debit Credit
Page 6
Debit Credit
Page 7
Debit Credit
Page 8
Debit Credit
Page 9
Debit Credit
Page 9
Debit Credit
Page 10
Debit Credit
(Cash Code:101)
DATE EXPLANTION PR Debit Credit Balance DATE
1-Apr OPENING BALANCE -
1-Apr Investment form shareholders G1/J1/GJ1 20,000 20,000
2-Apr Rent expenses payment G1/J1/GJ1 1,100 18,900
Cash advances for services G1/J1/GJ1 1,000 19,900
Performed revenue on cash G1/J1/GJ1 2,100 22,000
Salaries payment G1/J1/GJ1 2,800 19,200
Payment due G1/J1/GJ1 2,400 16,800
-
-
-
-
-
-
-
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
EXPLANTION PR Debit Credit Balance
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
A.R SUBSIDIARY LEDGER
NAME OF CUSTOMERS: ____________
DATE PR DEBIT CREDIT BALANCE











A.P SUBSIDIARY LEDGER



NAME OF CUSTOMERS: ____________ 1/1/2020 31/3/2020








EMILY STANSBURY
Trial Balance
FOR THE MONTH ENDED APRIL 30
ACCOUNTS TITLES Debit Credit
Cash 16,800
Supplies 4,000
Account receivables 5,100
Accounts payable 1,600
Unearned revenue 1,000
Share capital 20,000
Services revenue 7,200
Rent expenses 1,100
Slaaries expenses 2,800
TOTAL 29,800 29,800
P2.3
Trial Balance
FOR THE MONTH ENDED MAY 31
Debit Credit
Cash 35,720
Supplies 12,420
Account receivables 20,000 3,000
Accounts payable 400 12,380
Equipment 30,000
Advance 24,000
Share capital 40,000
Revenue 20,000
Rent expenses 1,000
Salaries expenses 6,100
Utilities expenses 380
Insurance 1,800
TOTAL 136,100 71,100
Trial Balance
Debit Credit
Trial Balance
Debit Credit
Trial Balance
Debit Credit
Opening TB Movement during period
Account titles Debit Credit Debit
Cash 2,400
Supplies 1,800
Equipment 12,000
Accumulated Dep-Equipment 2,000
Salaries payables 1,200
Unearned service revenue 700
Share capital-Ordinary 11,000
Retained Earnings 2,950
INCOME SUMMARY
Service revenue
Salaries & wages ex
Rent expenses
Supplies Ex
Depreciation Dep
Sub total 20,450 20,450
Net income/Net loss
Final Total
JOURNALIZE TRANSACTIONS
Dr Salaries&Wages Payables 700
Dr Salaries&Wages Ex 1000
Cr Cash
Dr Cash 3620
Cr AR
Dr Cash 3100
Cr Services Rev
Dr Equipment 2000
Cr AP
Dr Supplies 700
Cr AP
Dr AP 2700
Cr Cash
Dr Rent Ex 400
Cr Cash
Cr Cash
Dr AR 2200
Cr Services Rev
Dr Cash 600
Cr Unearned Services Rev
BECK EQUIPMENT REPAIR
WORKSHEET
FOR THE MONTH ENDED NOVEMBER 30
ement during period Unadjusted TB Adjustments Adjusted TB

Credit Debit Credit Debit Credit Debit
3,220 3,220
2,830 2,830
2,500 1,100 1,400
14,000 14,000
2,000 200
2,600
- 350
1,800 1,220
11,000
2,950
5,300 1,220
2,700 350 3,050
400 400
1,100 1,100
200 200
25,650 25,650 2,870 2,870 26,200
ADJUSTING ENTRIES
1
1700
2
3620
3
3100
4
2000
700
2700
400
1700
2200
600
EPAIR
OVEMBER 30
Adjusted TB Income statement BS and Stmt Of Owner’s Equity

Credit Debit Credit Debit Credit
3,220
2,830
1,400
14,000
2,200 2,200
2,600 2,600
350 350
580 580
11,000 11,000
2,950 2,950
6,520 6,520
3,050
400
1,100
200
26,200 4,750
1,770 1,770
6,520 6,520 21,450 21,450
USTING ENTRIES
Dr Supplies Ex 1100
Cr Supplies
Cr Salaries&Wages Payables
Dr Depreciation Ex 200
Cr Accumulated Dep
Dr Unearned Service Rev 1220

Cr Service Rev
Closing entries Post-closing TB Note: Có 4 bút toán đóng sổ.
Debit Credit Debit Credit B1: đóng doanh thu vào income summary
3,220 B2:Đóng từng chi phí vào TK Income summary(to
2,830 B3: Đóng 911->421(to close Incomee summary). D
1,400 B4: Đóng Dividends ,Dr Retained earning/CR DIVID
14,000 Dr Ser Rev/Cr Income summary
2,200
2,600
350
580
11,000
- 1,770 4,720
4,750 6,520
1,770
6,520
3,050
400
1,100
200
21,450 21,450
1100
350
200
1220
án đóng sổ. POST CLOSING =ADJUSTED TB
hu vào income summary.Dr Ser Rev/Cr Income summary
vào TK Income summary(to close Ex account). DR INCOME SUMMARY/CR EACH EXPENSES
o close Incomee summary). DR INCOME SUMMARY/CR RETAINED EARNINGS
Dr Retained earning/CR DIVIDENDS
OSING =ADJUSTED TB+-CLOSING ENTRIES(=UNADJUSTED TB KI SAU)
PROBLEM 2.4
Item Right
1 Dr Cash 850
Cr AR 850
2 Dr PPE/Computer/Fix assets 710
Cr AP 710
3 Dr AR 980
CR Revenue 980
4 Dr Salaries & Wages expenses 700
Cr Cash 700
5 Dr AP 306
Cr Cash 306
6 DR Dividends 600
Cr Cash 600
Trial Balance
FOR THE MONTH ENDED APRIL 30
ACCOUNTS TITLES Debit
Cash 3,610
Supplies 490
Equipment 3,310
Accounts payable
Unearned revenue
Share capital
Dividends 1,400
Services revenue
Slaaries expenses 3,300
Utilites Expenses 810
TOTAL 15,462
Wrong Correct
Dr Cash 580 Dr Cash 270
Cr AR 850 Cr AR 270
Dr Suppliess 710 Dr PPE/Computer/Fix assets 710
Cr AP 710 Cr Suppliess 710
Dr AR 980 CR Revenue 882 882
CR Revenue 98
Dr Salaries & Wages expenses 700
Cr AP 360 Dr AP 666
Cr Cash 306
DR Salaries expenses 600 DR Dividends 600
Cr Cash 600 DR Salaries expenses 600
APRIL 30
Credit
3,000
1,100
8,000
3,362
12,462
E.3.5 E.3.15
a. For initial transaction
1 DR Interest expense 225 1
Cr Interest payables 225
2 DR Supplies ex 900 2
Cr Supplies 900
3 Dr Depreciation ex 1000 3
Cr accumulate dep 1000
4 Dr insurance ex 1225 4
Cr prepaid insurance 1225
5 Dr Unearned 8000 5
Cr Revenue 8000
b.Adjusting For 31 Dec
6 Dr AR 4200 1
Cr Revenue 4200
7 Dr salaries ex 900 2
Cr Salaries payables 900
c.T account and determine th

E.3.16
a. For initial transaction a. Prepare the adjusting entry required at Dec 31 2
Dr Prepaid Insurance 1800 1 Dr Utilites Ex
Cr Cash 1800 Cr AP
Dr Prepaid Rent 6500 2 Dr Salaries Ex

Cr Cash 6500 Cr Salaries Payable
Dr Cash 3600 3 Dr Interest Ex

Cr Unearned Revenue 3600 Cr Interest Payable
Dr Prepaid Cleaning 2000 4 Dr AR

Cr Cash 2000 Cr Service Revenue
Dr Cash 1500 5 Dr AR
Cr Unearned Service Revenue 1500 Cr Rent Revenue
b.Adjusting For 31 Dec b.Journal entry to record the subsequent cash tran
Dr Insurance Ex 1050 1 Dr AP
Cr Prepaid Insurance 1050 Cr Cash
Dr Rent Ex 5200 2 Dr Salaries Ex

Cr Prepaid Rent 5200 Dr Salaries Payable
Cr Cash
Dr Unearned Revenue 1548
Cr Service Revenue 1548 3 Dr Interest Payable
Cr Cash
Dr Maintain & Repair Ex 1000
Cr Prepaid Cleaning 1000 4 Dr Cash
Cr AR
Dr Unearned Service Revenue 1025
Cr Service Revenue 1025 5 Dr Cash
c.T account and determine the balance Cr AR
Prepaid Insurance Prepaid Rent
1800 6500
1050 5200
750 1300
Unearned Revenue Prepaid Cleaning
3600 2000
1548 1000
2052 1000
Unearned Service Revenue

1500
1025
475
P.3.1
ting entry required at Dec 31 2020 a. Adjusting entries for the month of May
425 1 Dr Supplies Ex
425 Cr Supplies
2000 2 Dr Utilities Ex
2000 Cr AP
400 3 Dr Insurance Ex
400 Cr Prepaid Insurance
300 4 Dr Unearned Service Rev

300 Cr Service Rev
6000 5 Dr Salaries Ex
6000 Cr Salaries Payable
cord the subsequent cash transaction in 2021
425 6 Dr Depreciation Ex
425 Cr Accumulated Depreciation
1500 7 Dr AR
2000 Cr Revenue
3500
b Post adjusting entries to ledger account
400 Supplies
400 DATE EXPLANTION PR Debit
2020
300 31-May J1 1900
300 J4
6000 AP
6000 DATE EXPLANTION PR Debit
2020
31-May J1
J4
Prepaid Insurance
DATE EXPLANTION PR Debit
2020
31-May J1 3600
J4
Unearned Service Rev
2020
31-May J1
J4 1600
Salaries Payable
2020
31-May
J4
Accumulated Dep
2020
31-May
J4
AR
2020
31-May J1 6000
J4 1700
c. Prepare an adjusted trial balance at May 31,2020
900
900 Acc.Numb
er 101
250 112
250 126
130
150 149
150 201
212
1600 209
1600 311
726
1104 150
1104 726
729
190 Cash No.101 631
190 DATE
EXPLANTION PR Debit Credit Balance 732
2020 722
1700 31-May J1 4500 4500 717
1700
No.126 Supplies Ex No.631

Credit Balance DATE EXPLANTION Debit Credit Balance
2020
1900 31-May
900 1000 J4 900 900
No.201 Utilities Ex No.732

Credit Balance DATE EXPLANTION PR Debit Credit Balance
2020
4500 4500 31-May
250 4750 J4 250 250
No.130 Insurance Ex No.722

2020
3600 31-May
150 3450 J4 150 150
d Service Rev No.209 Service Rev No.400
2020
2000 2000 31-May 9500 9500
400 J4 1600 11100
No.212 Salaries Ex No.726

2020
31-May J1 6400 6400
1104 1104 J4 1104 7504
No.150 Depreciation Ex No.717

2020
31-May
190 190 J4 190 190
No.112 Revenue No.400

2020
6000 31-May
7700 J4 1700 1700
P.3.2
Trial Balance a. Adjusting entries On May 31
FOR THE MONTH ENDED MAY 31 1 Dr Insurance Ex
ACCOUNTS TITLES Debit Credit Cr Prepaid Insurance
Cash 4,500
Account receivables 7,700 2 Dr Supplies Ex
Supplies 1,000 Cr Supplies
Prepaid Insurance 3,450
Equipment 11,400 3 Dr Depreciation Ex-Buildin
Accounts payable 4,750 Cr Accumulated Dep-Build
Salaries payables 1,104
Unearned service revenue 400 Dr Depreciation Ex-Equipm
Share capital-Ordinary 18,700 Cr Accumulated Dep-Equip
Service revenue 12,800
Accumulate dep-Equipment 190 4 Dr Interest Ex
Salaries & wages ex 7,504 Cr Interest Payable
Rent expenses 900
Supplies Ex 900 5 Dr Unearned Rent Rev
Utilities Ex 250 Cr Rent Revenue
Insurance Ex 150
Depreciation Ex 190 6 Dr Salaries & Wages Ex
TOTAL 37,944 37,944 Cr Slaries & Wages Payable
b.Ledger
DATEEXPLANTION
2020
31-May
DATEEXPLANTION
2020
31-May
DATEEXPLANTION
2020
31-May
DATEEXPLANTION
2020
31-May
DATEEXPLANTION
2020
31-May
DATEEXPLANTION
2020
31-May
DATEEXPLANTION
2020
31-May
DATEEXPLANTION
2020
31-May
DATEEXPLANTION
2020
31-May
DATEEXPLANTION
2020
31-May
DATEEXPLANTION
2020
31-May
DATEEXPLANTION
2020
31-May
DATEEXPLANTION
2020
31-May
DATEEXPLANTION
2020
31-May
DATEEXPLANTION
2020
31-May
ng entries On May 31
Dr Insurance Ex 200
Cr Prepaid Insurance 200
Dr Supplies Ex 1330
Cr Supplies 1330
Dr Depreciation Ex-Building 300

Cr Accumulated Dep-Building 300
Dr Depreciation Ex-Equipment 125

Cr Accumulated Dep-Equipment 125
Dr Interest Ex 200
Cr Interest Payable 200
Dr Unearned Rent Rev 2200

Cr Rent Revenue 2200
Dr Salaries & Wages Ex 750

Cr Slaries & Wages Payable 750
Cash No.101 Advertising Ex

PR Debit Credit Balance DATEEXPLANTION Debit Credit
2020
J1 3400 3400 31-May 600
J4
Supplies No.126 Supplies Ex
PR Debit Credit Balance DATEEXPLANTION Debit Credit
2020
J1 2080 2080 31-May
J4 1330 750 J4 1330
Prepaid Insurance No.130 Utilities Ex

PR Debit Credit Balance DATEEXPLANTION PR Debit Credit
2020
J1 2400 2400 31-May 900
J4 200 2200 J4
Land No.140 Insurance Ex
2020
J1 12000 12000 31-May
J4 J4 200
Building No.141 Rent Rev

2020
J1 60000 60000 31-May J1 10300
J4 J4 2200
Equipment No.149 Salaries Ex

2020
14000 14000 31-May J1 6400
J4 J4 1104
AP No.201 Depreciation Ex-Building

2020
4700 4700 31-May
J4 J4 300
Unearned Rent Rev No.208 Depreciation Ex-Equipment

2020
J1 3300 3300 31-May
J4 2200 1100 J4 125
Mortgage Payable No.275 Interest Ex

2020
J1 40000 40000 31-May J1
J4 J4 200
Share capital-Ordinary No.311

PR Debit Credit Balance
J1 41380 41380
J4
Dividents No.332
J1 1000 1000
J4
Accumulated Dep-Building No.208

J1
J4 300 300
Accumulated Dep-Equipment No.208

J1
J4 125 125
Interest Payable No.208

J1
J4 200 200
Cr Slaries & Wages Payable

J1
J4 750 750
c. Prepare an adjusted trial balance at May 31,2020
Trial Balance
Acc.Number ACCOUNTS TITLES Debit Credit
101 Cash 3,400
126 Supplies 750
130 Prepaid Insurance 2,200
Land 12,000
Building 60,000
149 Equipment 14,000
AP 4,700
209 Unearned rent revenue 1,100
Mortgage payable 40,000
311 Share capital-Ordinary 41,380
Dividents 1,000
InterestPayable 200
Salaries & Wages Payable 750
Accumulated Dep-Building 300
Accumulated Dep- Equipment 125
Advertising Ex 600
631 Supplies Ex 1,330
732 Utilities Ex 900
722 Insurance Ex 200
No.631 Rent Rev 12,500
Balance 726 Salaries & wages ex 4,050
Interest Ex 200
600 Depreciation Ex-Building 300
Depreciation Ex-Equipment 125
No.631 TOTAL 101,055 101,055
Balance
1330
No.732
Balance
900
No.722
Balance
200
No.429
Balance
10300
12500
No.726
Balance
6400
7504
No.717
Balance
300
No.400
Balance
125
Balance
200
P.3.4
d.Income Statement, Retained Earnings. Financial Position a. Adjusting entries On May 31
Income Statement 1 Dr Insurance Ex
FOR THE MONTH ENDED MAY 31 Cr Prepaid Insurance
Revenue
Rent Revenue 12,500 2 Dr Unearned Rent Rev
Cr Rent Rev
Expenses
Advertising Ex 600 3 Dr Interest Ex
Supplies Ex 1,330 Cr Interest Payables
Utilities Ex 900
Insurance Ex 200 4 Dr Salaries&Wages Ex
Cr Salaries&Wages Payables
Salaries & wages ex 4,050
Interest Ex 200
Depreciation Ex-Building 300
Depreciation Ex-Equipment 125
TOTAL EXPENSES 7,705
NET INCOME 4,795
Retained Earning
Retained earnings, May 1 0
Add: Net income 4795
4795
Less:Dividends 1000
Retained earnings, May 31 3795
Statement of Financial position

Cash 3,400
Supplies 750
Land 12,000
Building 60,000
Accumulated Dep-Building 300 59,700
Equipment 14,000
Accumulated Dep- Equipment 125 13,875
Total Assets 91,925
P.3.5
b.Journalize November transactions
4840 8 Dr Salaries&Wages Payables
4840 Dr Salaries&Wages Ex
Cr Cash
ned Rent Rev 75500 10 Dr Cash
75500 Cr AR
1200 12 Dr Cash
1200 Cr Services Rev
s&Wages Ex 2000 15 Dr Equipment

s&Wages Payables 2000 Cr AP
17 Dr Supplies
Cr AP
20 Dr AP
Cr Cash
22 Dr Rent Ex
Cr Cash
25 Dr Salaries&Wages Ex
Cr Cash
27 Dr AR
Cr Services Rev
29 Dr Cash
Cr Unearned Services Rev
d
700 Trial Balance
1000 FOR THE MONTH NOVEMBER 30
1700 Acc.Number ACCOUNTS TITLES Debit
3620 101 Cash 3,220
3620 112 Account receivables 2,830
126 Supplies 2,500
3100 Accumulated Dep-Equipment
3100 149 Equipment 14,000
201 Accounts payable
2000 212 Salaries payables
2000 209 Unearned service revenue
311 Share capital-Ordinary
700 Retained Earnings
700 726 Service revenue
726 Salaries & wages ex 2,700
2700 729 Rent expenses 400
2700
TOTAL 25,650
400
400
1700
1700
2200
2200
600
600
e.
e 1 Dr Supplies Ex 1100
VEMBER 30 Cr Supplies 1100
Credit
2 Dr Salaries&Wages Ex 350
Cr Salaries&Wages Payables 350
2,000 3 Dr Depreciation Ex 200

Cr Accumulated Dep 200
2,600
- 4 Dr Unearned Service Rev 1220
1,800 Cr Service Rev 1220
11,000
2,950
5,300
25,650
f.
Trial Balance
FOR THE MONTH NOVEMBER 30
Acc.Number ACCOUNTS TITLES Debit Credit
101 Cash 3,220
112 Account receivables 2,830
126 Supplies 1,400
201 Accounts payable 2,600
212 Salaries payables 350
209 Unearned service revenue 580
311 Share capital-Ordinary 11,000
726 Service revenue 6,520
726 Salaries & wages ex 3,050
729 Rent expenses 400
Supplies Ex 1100
Depreciation Dep 200
TOTAL 26,200 26,200
d.Income Statement, Retained Earnings. Financial Position
Income Statement
FOR THE MONTH ENDED NOV 30
Revenue
Service Revenue 6,520
Expenses
Rent expenses 400
Supplies Ex 1100
Depreciation Dep 200

NET INCOME 1,770
Retained Earning
FOR THE MONTH ENDED Nov 30
Retained earnings, May 1 2,950
Add: Net income 1,770
4,720
Less:Dividends 0

AT NOW 30(THOI DIEM)
Cash 3,220
Supplies 1,400
Equipment 14,000
Accumulated Dep-Equipment 2,200 11,800
Total Assets 19,250
Equity
Retained Earnings 4,720 15,720
Liabilities
Salaries payables 350
Unearned service revenue 580 3,530
TOTAL EQUITY & LIABILITIES 19,250
P.3.3
a.
1 Dr AR
Cr Service Rev
2
P.4.1
a.
Opening TB Movement during period

Account titles Debit Credit Debit Credit
Cash 4,500
Supplies 2,000
Equipment 11,000
Accounts payables 2,500
Salaries Payables
Unearned service revenue
550
Dividends 1,100
Retained Earnings
INCOME SUMMARY
Service revenue 6,300

Supplies Ex
Salaries & wages ex
1,300
Miscellaneous expenses 400
Depreciation Dep Ex
Sub total 23,500 23,500

Net income/Net loss
Final Total
d.Income Statement, Retained Earnings. Financial Position

Income Statement
FOR THE MONTH ENDED March 31,2020
Revenue
Expenses
Supplies Ex 1,520
Miscellaneous expenses 400
Depreciation Dep Ex 250

NET INCOME 2,420
Retained Earning
FOR THE MONTH ENDED Nov 30
Retained earnings, May 1 -
2,420
Less:Dividends 0

WANG ROOFING
WORKSHEET
FOR THE MONTH ENDED MARCH 31, 2020
Unadjusted TB Adjustments Adjusted TB Income statement
Debit Credit Debit Credit Debit Credit Debit
4,500 4,500
3,200 3,200
2,000 1,520 480
11,000 11,000
1,250 250 1,500
2,500 2,500
700 700
550 290 260
12,900 12,900
1,100 1,100
2,420 2,420
6,300 290 6,590

1,520 1,520 1,520
1,300 700 2,000 2,000
400 400 400
250 250 250
23,500 23,500 2,760 5,180 24,450 26,870 4,170

2,420
6,590

AT March 31(THOI DIEM)
Cash 4,500
Supplies 480
Equipment 11,000
(1,500)
Accumulated Dep-Equipment
Total Assets 17,680
Equity
Dividends 1100 14,220
Liabilities
700
Salaries payables
Unearned service revenue 260
3,460
Income statement BS and Stmt Of Owner’s Equity Closing entries Post-closing TB
Credit Debit Credit Debit Credit Debit Credit
4,500 4,500
3,200 3,200
480 480
11,000 11,000
1,500 1,500
2,500 2,500
700 700
260 260
12,900 12,900
1,100 1,100 -
2,420 1,100 2,420 3,740
4,170 6,590
2,420
6,590 6,590
1,520
2,000
400
250
6,590 20,280 20,280 19,180 21,600

P.4.2
Opening TB
Account titles Debit Credit
Cash
Account receivables
Supplies
Prepaid Insurance
Equipment
Accumulated Dep-Equipment
Notes Payables
Accounts payables
Salaries Payables
Interest Payables
Share capital-Ordinary
Retained Earnings
Dividends
INCOME SUMMARY
Service revenue
Advertising Ex
Supplies Ex
Depreciation Dep Ex
Insurance Ex
Salaries & wages ex
Interest Ex
Sub total - -
Net income/Net loss
Final Total
WANG ROOFING
WORKSHEET
FOR THE MONTH ENDED MARCH 31, 2020
Movement during period Unadjusted TB Adjustments
Debit Credit Debit Credit Debit Credit
- - - -
b.Income Statement, Retained Earnings. Financial Position

Income Statement
FOR THE MONTH ENDED March 31,2020
Revenue
Expenses
Advertising Ex 9,000
Supplies Ex 4,000
Depreciation Dep Ex 5,600
Insurance Ex 3,500
Salaries & wages ex
28,000
Interest Ex 600
Total Ex 50,700
NET INCOME 10,300
Retained Earning
FOR THE MONTH
ENDED Nov 30
12,300
Less:Dividends 7,600
NG ROOFING
WORKSHEET
H ENDED MARCH 31, 2020
Adjusted TB Income statementBS and Stmt Of Owner’s Equity
5,300 5,300
10,800 10,800
1,500 1,500
2,000 2,000
27,000 27,000
5,600 5,600
15,000 15,000
6,100 6,100
3,600 3,600
600 600
11,000 11,000
2,000 2,000
7,600 7,600
61,000 61,000
9,000 9,000
4,000 4,000
5,600 5,600
3,500 3,500
28,000 28,000
600 600
104,900 104,900 50,700
10,300 10,300
61,000 61,000 54,200 54,200
c.
Dr Service Revenue
AT March 31(THOI DIEM)
Cr Income summary
Cash 5,300
Account receivables 10,800 Dr Income summary
Supplies 1,500 Cr Advertising Ex
Prepaid Insurance 2,000 Cr Suplies Ex
Equipment 27,000 Cr Dep Ex
Accumulated Dep-Equipment (5,600) Cr Insurance Ex
Total Assets 41,000 Cr Salaries Ex
Equity Cr Interest Ex
Retained Earnings 4,700 Dr Income summary
Dividends 0 15,700 Cr Retained Earnings
Liabilities
Notes Payables 15000 4000(Due in 2021) Dr Retaines Earnings
Accounts payables 6,100 Cr Dividends
Salaries Payables 3,600
Interest Payables 600 25,300
Current Assets 19,600

Current Liabilities 14,300
P.4.5
a. Journalize
Closing entries Post-closing TB d. 1 Cr Cash

Debit Credit Debit Credit Dr Share Capital
5,300
10,800 1 Dr Equipment
1,500 Cr Cash
2,000 Cr AP
27,000
5,600 3 Dr Supplies
15,000 Cr AP
6,100
3,600 5 Dr Prepaid Insurance
600 Cr Cash
11,000
4,700 4,700 12 Dr AR
Cr Service Revenue
50,700 61,000
10,300 18 Dr AP
61,000 Cr Cash
9,000
4,000 20 Dr Salaries Ex
5,600 Cr Cash
3,500
28,000 21 Dr Cash
600 Cr AR
25 Dr AR
46,600 46,600 Cr Service Rev
31 Dr Gasoline Ex
Cr Cash
General Journal
rvice Revenue 61,000 31 Dr Dividends
ome summary 61,000 Cr Cash
ome summary 50,700

9,000 Adjusting
4,000 1 Dr AR
5,600 Cr Service Rev
surance Ex 3,500
28,000 2 Dr Depreciation Ex
600 Cr Accumulated Dep-Equipment
come summary 10,300 3 Insurance Ex

etained Earnings 10,300 Cr Pepaid Insurance
etaines Earnings 7600 4 Dr Supplies Ex

7600 Cr Supplies
5 Dr Salaries Ex
Cr Salaries Payables
20,000
20,000 Account titles
Cash
12,000 Account receivables
4,000 Supplies
8,000 Prepaid Insurance
Equipment
2,100 Accumulated Dep-Equipment
2,100 Accounts payables
Salaries Payables
1,800 Share capital-Ordinary

1,800 Retained Earnings
Dividends
4,500 INCOME SUMMARY
4,500
Service revenue
2,900 Gasoline Ex
2,900 Supplies Ex
Depreciation Dep Ex
2,800 Insurance Ex
2,800 Salaries & wages ex
3,400 Sub total

3,400 Net income/Net loss
Final Total
6,000
6,000
350 b.Income Statement, Retained Earnings. Financial Positio

350 Income Statement
FOR THE MONTH ENDED July 31,2020
5,600 Revenue
5,600 Service Revenue
Expenses
Gasoline Ex
2,700 Supplies Ex
2,700 Depreciation Dep Ex
Insurance Ex
500 Salaries & wages ex
ulated Dep-Equipment 500

Total Ex
150 NET INCOME
150
1,500
1,500
Retained Earning
1,000 FOR THE MONTH ENDED July 31

1,000 Retained earnings, May 1
Add: Net income
Less:Dividends
Retained earnings, May 31
ANYA CLARK
WORKSHEET
FOR THE MONTH ENDED 31 JULY, 20
Opening TB Movement during period Unadjusted TB
5,950 5,950
7,100 7,100
2,100 2,100
1,800 1,800
12,000 12,000
7,200 7,200
20,000 20,000
5,600 5,600
10,500 - 10,500
350 350
2,800 2,800
37,700 37,700 37,700 37,700
Earnings. Financial Position

me Statement Statement of Financial position
NTH ENDED July 31,2020 AT July 31(THOI DIEM)
Cash 5,950
Account receivables
13,200 9,800
Supplies 600
1,500 Accumulated Dep-Equip (500)
500 Total Assets 29,500
150 Equity
3,800 Share capital-Ordinary 20,000
6,300 Dividends 5600

6,900 Liabilities
Accounts payables 7200
Salaries Payables 1,000
TOTAL EQUITY & LIABILITIES
6,900
6,900
5,600
1,300
ANYA CLARK
WORKSHEET
R THE MONTH ENDED 31 JULY, 2020
Adjustments Adjusted TB Income statement
BS and Stmt Of Owner’s Equity
Debit Credit Debit Credit Debit Credit Debit Credit
5,950 5,950
2,700 9,800 9,800
1,500 600 600
150 1,650 1,650
12,000 12,000
500 500 500
7,200 7,200
1,000 1,000 1,000
20,000 20,000
5,600 5,600
2,700 13,200 13,200

350 350
1,500 1,500 1,500
500 500 500
150 150 150
1,000 3,800 3,800
5,850 5,850 41,900 41,900 6,300

6,900 6,900
13,200 13,200 35,600 35,600
Financial position
1(THOI DIEM)
21,300
8,200
29,500
Closing entries Post-closing TB Closing entries
Debit Credit Debit Credit 1 Dr Service Revenue
5,950 Cr Income Summary
9,800
600 2 Dr Income Summary
1,650 Cr Gasoline Ex
12,000 Cr Supplies Ex
500 Cr Depreciation Dep Ex
7,200 Cr Insurance Ex
1,000 Cr Salaries & wages ex
20,000
5,600 6,900 1,300 3 Dr Income Summary
5,600 - Cr Retained Earnings
6,300 13,200
6,900 4 Dr Retained Earnings
13,200 Cr Dividends
350
1,500
500
150
3,800
30,000 30,000
13,200
13,200
6,300
350
1,500
500
150
3,800
6,900
6,900
5,600
5,600
E.7.8 FREIGHT OUT E.7.9
1-Mar DR Petty Cash 100
Cr Cash 100 Cash balance per bank
Add: Deposits in transit
15-Mar Dr Postage Ex 39 Less: Outstanding checks
Dr Freight Out/Deliverry Ex 21 Adjusted balance per bank
Dr Miscellanous Ex 11
Dr Travel Ex 24 E.7.11
Dr Cash Over and Short 3
Cr Cash 98 Cash balance per bank
Add: Deposits in transit
20-Mar Dr Petty Cash 75 Less: Outstanding checks
Cr Cash 75
FREIGHT IN(chi phi van chuyen HTK), CP VC TSCD(TRANSPORTAITON COST) Adjusted balance per bank
1-Mar DR Petty Cash 100
Cr Cash 100 E.7.10
a. Adjusted balance per bank
15-Mar Dr Postage Ex 39 <=> X+15600=920+15750=>X
Dr Inventory 21 b.
Dr Miscellanous Ex 11
Dr Travel Ex 24
Dr Cash Over and Short 3
Cr Cash 98
20-Mar Dr Petty Cash 75

Cr Cash 75
Cash balance per bank 3,560 Csh balance per books 3875.2
Add: Deposits in transit 530 Less: NSF check -490
Less: Outstanding checks 730 Less: Bank service charge 25
Adjusted balance per bank 3,360 Adjusted balance per books 3360.2
Cash balance per bank 7,263 Csh balance per books 7284
Add: Deposits in transit 1,300 Add Notes 700
Less: Outstanding checks 591 Add Interest 36
Less Fee 20
Less bank service 28
Adjusted balance per bank 7,972 Adjusted balance per books 7972
a. Adjusted balance per bank=Addjusted balance per books

<=> X+15600=920+15750=>X=1070
18-Mar
Trần Lâm An
Lê Thị Mỹ Linh
Ngo Thi Thu Trang
Nguyen Truong Dan Phuong

Ke Toan Quoc Te Excel Bai Tap

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Ke Toan Quoc Te Excel Bai Tap

Uploaded by

Copyright:

Available Formats

THEORY/SIMPLE ACCOUNTING PROCESS:

BOOKING DOUBLE ENTRIES: T-ACCOUNTS FORMS OF ACCOUNTS:

P2.3 T-ACCOUNTS FORMS OF ACCOUNTS:

LIABILITIES ACCOUNTS EQUITY ACCOUNTS REVENUES ACCOUNTS

2-Apr Rent expenses

30-Apr Salaries expenses

5 Insurance fee for equipment

31 Salaries and Wages expenses

Date Account Titles and Explanation P.R.

Date Account Titles and Explanation P.R.

Date Account Titles and Explanation P.R.

Date Account Titles and Explanation P.R.

Date Account Titles and Explanation P.R.

Date Account Titles and Explanation P.R.

Date Account Titles and Explanation P.R.

Date Account Titles and Explanation P.R.

A.R SUBSIDIARY LEDGER

A.R SUBSIDIARY LEDGER

A.R SUBSIDIARY LEDGER

A.R SUBSIDIARY LEDGER

A.R SUBSIDIARY LEDGER

A.R SUBSIDIARY LEDGER

A.R SUBSIDIARY LEDGER

A.R SUBSIDIARY LEDGER

A.R SUBSIDIARY LEDGER

A.R SUBSIDIARY LEDGER

A.R SUBSIDIARY LEDGER

A.P SUBSIDIARY LEDGER

A.P SUBSIDIARY LEDGER

A.P SUBSIDIARY LEDGER

A.P SUBSIDIARY LEDGER

A.P SUBSIDIARY LEDGER

A.P SUBSIDIARY LEDGER

A.P SUBSIDIARY LEDGER

A.P SUBSIDIARY LEDGER

A.P SUBSIDIARY LEDGER

A.P SUBSIDIARY LEDGER

A.P SUBSIDIARY LEDGER

ement during period Unadjusted TB Adjustments Adjusted TB

Adjusted TB Income statement BS and Stmt Of Owner’s Equity

Dr Unearned Service Rev 1220

c.T account and determine th

Dr Prepaid Rent 6500 2 Dr Salaries Ex

Dr Cash 3600 3 Dr Interest Ex

Dr Prepaid Cleaning 2000 4 Dr AR

Dr Rent Ex 5200 2 Dr Salaries Ex

Unearned Service Revenue

300 4 Dr Unearned Service Rev

No.126 Supplies Ex No.631

No.201 Utilities Ex No.732

No.130 Insurance Ex No.722

No.212 Salaries Ex No.726

No.150 Depreciation Ex No.717

No.112 Revenue No.400

Dr Depreciation Ex-Building 300

Dr Depreciation Ex-Equipment 125

Dr Unearned Rent Rev 2200

Dr Salaries & Wages Ex 750

Cash No.101 Advertising Ex

Prepaid Insurance No.130 Utilities Ex

Building No.141 Rent Rev

Equipment No.149 Salaries Ex