Cash AR Comp supplComp syst

1 45,000 8,000 20,000

3 1,420
6 4,800
8- 1,420
10
12 1,400
15 4,800 - 4,800
17 - 805
20 - 1,728
22 1,400 - 1,400
28 5,208
31 - 875
31 - 3,600

42,772 5,208 9,420 20,000

ESERCIZIO PAG. 15
Cash AR Supplies
1 30,000
2- 2,500 2,500
3- 26,000
4 7,100
5 4,200
6- 1,000
7- 700
8 1,900
9 1,900 - 1,900
10 - 900
11 - 200

4,800 - 9,600 -

DEMO PROBLEM PAG. 23

Cash AR Furniture Store Equipment
a 3,000 15,000
b - 600 600
c - 500
d 1,200
e 825
f 100
g 100 - 100
h - 125
i 930
j - 400
k - 900

2,330 - 600 16,200

ESERCIZIO 11 PAG. 34
Cash AR Equipment
a 50,000 10,000
b - 1,600
c 12,000
d 2,000
e 7,000
f - 8,000 8,000
g - 2,400
h 5,000 - 5,000
i - 12,000
j - 500

32,500 2,000 - 30,000

PROBLEMA 7 PAG. 38
Cash AR Supplies Equipment
a 60,000 30,000
b - 50,000
c - 6,000 6,000
d 4,000 1,000
e - 1,000
f 4,000
g 8,000
h - 1,800
i 3,000 - 3,000
j - 500
K - 2,500

9,200 1,000 4,000 37,000

PROBLEMA 8 PAG. 38
Cash AR Equipment
1 60,000
1- 3,200
3 1,680
5- 800
8 4,600
 12 3,000
15 - 850
20 3,000 - 3,000
22 2,800
25 2,800 - 2,800
26 - 1,680
27
28 - 850
30 - 200
30 - 480
31 - 1,200

61,140 - - 1,680

PROBLEMA 9 PAG. 38
Cash AR Supplies Equipment
1 56,000
2- 800
3- 3,200 14,000
5- 900 900
6 1,000
8 3,800
15 4,000
18 500
20 - 3,800
24 600
28 4,000 - 4,000
29 - 1,200
30 - 440
31 - 700

49,960 600 1,400 17,800

PROBLEMA 7 PAG. 42
Cash AR Supplies Equipment
a 95,000 20,000
b - 20,000
c - 20,000 20,000
d 1,400 3,000
e - 400
f 1,800
g 2,000
h - 5,000
i 1,800 - 1,800
j - 2,000
K - 2,000
 49,400 - 1,400 43,000

PROBLEMA 8 PAG. 42
Cash AR Equipment
1 120,000
2- 4,500
4 2,400
6- 1,125
8 750
14 6,300
16 - 900
20 6,300 - 6,300
21 3,500
24 825
25 3,500 - 3,500
26 - 2,400
28 - 900
29 - 2,000
30 - 120
30 - 525

118,080 825 - 2,400

PROBLEMA 9 PAG. 42
Cash AR Office SupplOffice Equi
1 60,000
2- 500
3- 800
6- 500 500
8 2,200
10 3,800
15 2,400
17 1,920
23 - 3,800
25 5,000
28 2,400 - 2,400
30 - 1,260
31 - 260
31 - 1,200

56,280 5,000 2,420 3,800

 Office equipment AP Capital WithdrawalRevenues Expenses
73,000
1,420
4,800
- 1,420

1,400

- 805
- 1,728

5,208
- 875
- 3,600

- - 73,000 - 3,600 11,408 - 3,408

net income 8,000

Equipment AP Capital WithdrawalRevenues Expenses

30,000

26,000
7,100
4,200
- 1,000
- 700
1,900

- 900
- 200

26,000 6,200 30,000 - 200 6,100 - 1,700

net income 4,400

Store Equipment Notes Payable Capital WithdrawalRevenues Expenses

18,000

- 500
1,200
825
100
 - 125
930
- 400
- 900

- 800 18,000 - 900 1,855 - 625

net income 1,230

Equipment Accounts Payable Capital WithdrawalRevenues Expenses

60,000
- 1,600
12,000
2,000
7,000

- 2,400

- 12,000
- 500

- - 60,000 - 500 9,000 - 4,000

net income 5,000

Building Accounts Payable Capital WithdrawalRevenues Expenses

90,000
300,000 250,000

5,000
- 1,000
4,000
8,000
- 1,800

- 500
- 2,500

300,000 254,500 90,000 - 1,800 12,000 - 3,500

net income 8,500

Equipment Accounts Payable Capital WithdrawalRevenues Expenses

60,000
- 3,200
1,680
- 800
4,600
 3,000
- 850

2,800

- 1,680
60 - 60
- 850
- 200
- 480
- 1,200

- 60 60,000 - 1,200 10,400 - 6,440

net income 3,960

Electrical Equipment Accounts Payable Capital WithdrawalRevenues Expenses

56,000
- 800
10,800

1,000
3,800
4,000
500
- 3,800
600

- 1,200
- 440
- 700

- 11,300 56,000 - 700 5,600 - 2,440

net income 3,160

Building Accounts Payable Capital WithdrawalRevenues Expenses

115,000
120,000 100,000

4,400
- 400
1,800
2,000
- 5,000

- 2,000
- 2,000
 120,000 102,400 115,000 - 5,000 3,800 - 2,400
net income 1,400

Equipment Accounts Payable Capital WithdrawalRevenues Expenses

120,000
- 4,500
2,400
- 1,125
750
6,300
- 900

3,500
825

- 2,400
- 900
- 2,000
- 120
- 525

- - 120,000 - 2,000 11,375 - 8,070

net income 3,305

Excavating EquipmenAccounts Payable Capital WithdrawalRevenues Expenses

60,000
- 500
4,000 3,200

2,200
3,800
2,400
1,920
- 3,800
5,000

- 1,260
- 260
- 1,200

4,000 5,120 60,000 - 1,200 9,600 - 2,020

net income 7,580
CAPITOLO
1
Date DR CR CASH
1 CASH 45,000 DR
COMPUTER SYSTEM 20,000 45,000
OFFICE EQUIPMENT 8,000 4,800
CAPITAL 73,000 1,400
2 PP RENT 3,300 4,633
CASH 3,300 2,208
3 COMPUTER SUPPLIES 1,420
PAYABLE 1,420
5 PP INSURANCE 2,220
CASH 2,220
6 RECEIVABLE 4,800
REVENUE 4,800
8 PAYABLE 1,420
CASH 1,420
10
58,041
12 RECEIVABLE 1,400 38,264
REVENUE 1,400
15 CASH 4,800
RECEIVABLE 4,800
17 EXPENSE 805
CASH 805
20 EXPENSE 1,728
CASH 1,728
22 CASH 1,400
RECEIVABLE 1,400
28 RECEIVABLE 5,208
REVENUE 5,208
31 EXPENSE 875
CASH 875
31 WD 3,600
CASH 3,600
1 EXPENSE 320
CASH 320
2 CASH 4,633
REVENUE 4,633
5 COMPUTER SUPPLIES 1,125
CASH 1,125
8 RECEIVABLE 5,668
REVENUE 5,668
13

18 CASH 2,208
 RECEIVABLE 2,208
22 EXPENSE 250
CASH 250
24 RECEIVABLE 3,950
REVENUE 3,950
25

28 EXPENSE 384
CASH 384
30 EXPENSE 1,750
CASH 1,750
30 WD 2,000
CASH 2,000

CASH
DEBIT CREDIT
30000 2500
4200 26000
1900 1000
700
900
200
36100 31300
4800
 DR CR
CR CASH 38,264
3,300 COMP SYS 20,000
2,220 COMP SUPPL 2,545
1,420 EQUIP 8,000
805 RECEIVABLE 12,618
1,728 PP RENT 3,300
875 PP INS 2,220
3,600 PAYABLE
320 CAPITAL 73,000
1,125 WD 5,600
250 REVENUES 25,659
384 EXPENSES 6,112
1,750 TOTALS 98,659 98,659
2,000

19,777
 NOVEMBER
No. Account Title Debit Credit DEBIT
101 Cash 38,264
106 Accounts receivable 12,618
126 Computer supplies 2,545
128 Prepaid insurance 2,220
131 Prepaid rent 3,300
163 Office equipment 8,000
164 Accumulated depreciation—Office equipment
167 Computer equipment 20,000
168 Accumulated depreciation—Computer equipment
201 Accounts payable
210 Wages payable
236 Unearned computer services revenue
301 S. Rey, Capital
302 S. Rey, Withdrawals 5,600
403 Computer services revenue
612 Depreciation expense—Office equipment
613 Depreciation expense—Computer equipment
623 Wages expense 2,625
637 Insurance expense
640 Rent expense
652 Computer supplies expense
655 Advertising expense 1,728
676 Mileage expense 704
677 Miscellaneous expenses 250
684 Repairs expense—Computer 805
Totals 98,659
NOVEMBER DECEMBER DECEMBER YTD ADJUSTMENTS
CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
14,075 3,967 52,339 3,967
6,950 12,618 6,950
1,100 3,645 - 3,065
2,220 - 555
3,300 - 2,475
8,000 -
- - 400
20,000 -
- - 1,250
1,100 - 1,100
- - 500
1,500 - 1,500
73,000 - 73,000
1,500 7,100 -
25,659 5,625 - 31,284
- - 400
- - 1,250
750 3,375 - 500
- - 555
- - 2,475
- - 3,065
1,025 2,753 -
192 896 -
250 -
500 1,305 -
98,659 19,142 19,142 117,801 117,801 8,245 8,245
 DEC ADJUSTED (1) DEC ADJUSTED (2)
DEBIT CREDIT DEBIT CREDIT
52,339 3,967 48,372
12,618 6,950 5,668
3,645 3,065 580
2,220 555 1,665
3,300 2,475 825
8,000 - 8,000
- 400 400
20,000 - 20,000
- 1,250 1,250
- 1,100 1,100
- 500 500
- 1,500 1,500
- 73,000 73,000
7,100 - 7,100
- 31,284 31,284
400 - 400
1,250 - 1,250
3,875 - 3,875
555 - 555
2,475 - 2,475
3,065 - 3,065
2,753 - 2,753
896 - 896
250 - 250
1,305 - 1,305
126,046 126,046 109,034 109,034

NET INCOME 14,460

Ending Capital 80,360
Total Assets 83,460 calcolato come somma di asset
83,460 calcolato come L+E
 AL
PROBLEM 3.3B Unad
De
unadjusted
DR CR
Cash 50,000
Accounts receivable -
Teaching supplies 60,000
Prepaid insurance 18,000
Prepaid rent 2,600
Professional library 10,000
Accumulated depreciation—Professional library 1,500
Equipment 30,000
Accumulated depreciation—Equipment 16,000
Accounts payable 12,200
Salaries payable
Unearned training fees 27,600
M. Alcorn, Capital 68,500
M. Alcorn, Withdrawals 20,000
Tuition fees earned 105,000
Training fees earned 62,000
Depreciation expense—Professional library
Depreciation expense—Equipment
Salaries expense 43,200
Insurance expense
Rent expense 28,600
Teaching supplies expense
Advertising expense 18,000
Utilities expense 12,400
Totals $ 292,800 292,800
 ALCORN INSTITUTE
Unadjusted Trial Balance
December 31, 2011
adjustments adjusted (1) adjusted (2)
DR CR DR CR DR CR
50,000 - 50,000 -
5,500 5,500 - 5,500 -
57,500 60,000 57,500 2,500 -
6,400 18,000 6,400 11,600 -
2,600 2,600 2,600 - -
10,000 - 10,000 -
2,000 - 3,500 - 3,500
30,000 - 30,000 -
4,000 - 20,000 - 20,000
- 12,200 - 12,200
540 - 540 - 540
9,200 9,200 27,600 - 18,400
- 68,500 - 68,500
20,000 - 20,000 -
5,500 - 110,500 - 110,500
9,200 - 71,200 - 71,200
2,000 2,000 - 2,000 -
4,000 4,000 - 4,000 -
540 43,740 - 43,740 -
6,400 6,400 - 6,400 -
2,600 31,200 - 31,200 -
57,500 57,500 - 57,500 -
18,000 - 18,000 -
12,400 - 12,400 -
87,740 87,740 380,540 380,540 304,840 304,840

NET INCOME 6,460

Ending Capital 54,960
QS 3.2 LEZ. 13 ok fatto EX 3.5 LEZ. 13 ok fatto
3.3 LEZ. 13 ok fatto 3.4 C LEZ. 13 ok fatto
3.5 LEZ. 13 ok fatto 3.3 LEZ. 14 ok fatto
3.11 LEZ. 14 ok fatto 3.6 LEZ. 14 ok fatto
3.2 fatto
3.4B fatto
PR 3.3A fatto
3.3B fatto
3.4B fatto

4.1 4.1
4.2
4.3
4.4

5.1 5.1 LEZ. 19 ok fatto

5.2 5.2 LEZ. 20 ok fatto
5.3 LEZ. 18 ok fatto
5.4 LEZ. 19 ok fatto
5.5 LEZ. 20 ok fatto 5.4 LEZ. 20 ok fatto
5.6 LEZ. 20 ok fatto 5.7 LEZ. 20 ok fatto
5.10 fatto
6.10 LEZ. 21 ok fatto 6.1 LEZ. 21 ok fatto
6.11 LEZ. 21 ok fatto
6.3 LEZ. 23 ok fatto
CONITNUARE A FARE ESERCIZI CAPITOLO 3 NON RIPORTATI SOPRA
QS 3.2 LEZ. 13 ok fatto EX 3.5 LEZ. 13 ok fatto
3.3 LEZ. 13 ok fatto 3.4 C LEZ. 13 ok fatto EXERCISE 5.2
3.5 LEZ. 13 ok fatto 3.3 LEZ. 14 ok fatto
3.11 LEZ. 14 ok fatto 3.6 LEZ. 14 ok fatto
3.2 fatto
3.4B fatto
PR 3.3A fatto
3.3B fatto
3.4B fatto

4.1 4.1
4.2
4.3
4.4

5.1 5.1 LEZ. 19 ok fatto

5.2 manca req. C --> 5.2 LEZ. 20 ok fatto
5.3 LEZ. 18 ok fatto
5.4 LEZ. 19 ok fatto
5.5 LEZ. 20 ok fatto 5.4 LEZ. 20 ok fatto
5.6 LEZ. 20 ok fatto 5.7 LEZ. 20 ok fatto
CONITNUARE A FARE ESERCIZI CAPITOLO 3 NON RIPORTATI SOPRA

QS 5.3

QS 5.5

QS 5.4
QS 5.6

QS 5.7
EXERCISE 5.2
EXERCISE 5.4

EXERCISE 5.13
QS 6.10
EXERCISE 6.3