Professional Documents
Culture Documents
Cash debit credit Accounts Receivable debit credit Prepaid insurance debit
a 105000 105000
b -2,000 2,000 2000 2000
BAL. 103,000 0 2,000
c -5000 5000
BAL. 98,000 0 2,000
d
BAL. 98,000 0 2,000
e 1000 1000
BAL. 99,000 0 2,000
f 1000 1000
BAL. 99,000 1000 2,000
g 1000 1000 -1000 1000
BAL. 100,000 2,000
h -1000 1000
BAL. 99,000 0 2,000
i 9300 9300
BAL. 108,300 0 2,000
j -6000 6000
BAL. 102,300 0 2,000
k -2000 2000
BAL. 100,300 116,300 16,000 1,000 1,000 2,000 2,000
100,300 0 2,000
EXPRESSIONS
Income Statement
For Month Ended August 31
Revenues
Haircutting services revenue . . . . . . . . .
Expenses
Rent expense . . . . . . . . . . . . . . . . . . . . . -5000
Wages expense . . . . . . . . . . . . . . . . . . . . -1000
Total expenses . . . . . . . . . . . . . . . . . . . .
Net Income . . . . . . . . . . . . . . . . . . . . . . . .
SỐ liệu bẳng income statement lấy ở số dư của hai cột revenue và expense
công thức : lợi nhuận / ( tài sản đầu kì +tài sản cuối kì ) /2
SỔ NHẬT KÝ
credit Office Equipment debit credit Drafting Equipment debit credit Building
6000 6000 45000 45000
6,000
6,000
12000 12000
18,000
18,000
18,000
18,000
18,000
18,000
18,000
0 18,000 18,000 0
18,000
return on assets
return on equity
return on revenue
kì ) /2
tài sản bình quân cả năm
SỔ NHẬT KÝ CHUNG = GHI CHÉP HÀNG NGÀY CÁC GIAO DỊCH PHÁT SINH TĂNG / PHÁT SINH GIẢM, THEO DÕI SỐ DƯ CỦ
EXPRESSIONS
Statement of Owner’s Equity
For Month Ended August 31
ÁT SINH GIẢM, THEO DÕI SỐ DƯ CỦA MỖI ĐỐI TUỌNG KẾ TOÁN.
Liabilities
Note Payable debit credit Shelton, Capital debit credit Shelton, Withdrawals
105000 105000
0 105000
105000
12000 12000
12000 105000
12000 105000
12000 105000
12000 105000
12000 105000
12000 105000
-6000 6000
6000 105000
-2000
6000 6,000 12,000 105000 0 105,000 -2000
6,000 105,000
0
105000
5300 110300
110300
-2000
108300
bảng equity lấy số dư của cột equity và cột income, cột withdraw
EXPRESSIONS
Statement of Cash Flows
For Month Ended August 31
Cash flows from operating activities -
Cash received from customers . . . . . . .
Cash paid for rent . . . . . . . . . . . . . . . . -5000
Cash paid for wages . . . . . . . . . . . . -1000
Net cash provided by operating activities
Cash flows from investing activities
Cash paid for furniture . . . . . . . . -2,000
Cash flows from financing activities
Cash investments by owner. . .
Cash withdrawals by owner . . . -2000
Partial repayment of (long-term) note payable -6000
Net cash provided by financing activities . .
Net increase in cash. . ………………
Sum
Cash balance, August 31. . ………….
Shelton, Withdrawals debit credit Revenues/ fee earn debit credit Wage expense debit
1000 1000
1000
1000 1000
2000
2000
2000
9300 9300
11300
11300
-2000 2000
-2000 2,000 0 11300 0 11,300
Assets Liabilities
Cash 100,300 Note payable
Furnitur2,000 Equity
Store eq18,000 J. Worthy, Capital
Total As 120,300 Total liabilities and equity
số liệu của bảng cân đối kế toán lấy toàn bộ tại số dư của dòng cuối cùng nhật kí chung
97000
100,300
Equity
credit Rental expense debit credit AD expense debit credit Repair expense debit
EXPRESSIONS
Balance Sheet
August 31
-5000 5000
-5000
-5000
-5000
-5000
-5000
-1000 1000
-6000
-6000
-6000
-6000 6,000 0
6000
226600
232600