2601113 การบัญชีข้ นั ต้น ภาคการศึกษาต้น ปี การศึกษา 2565

บทฝึ กหัดที่ 4
ข้อ 1. Natchanont started a delivery service, Nat Deliveries, on September 1,20X9. The following
transactions occurred during the month of September.
September 1 Stockholders invested $100,000 cash in the business.
2 Purchased a used van for deliveries for $10,000 by paying $3,000 cash and signing a
note payable for the remaining balance.
4 Performed $3,200 of services on account.
11 Purchased supplies for $380 on account.
16 Received a cash payment of $1,400 for services provided on September 4.
18 Purchased gasoline for $300 on account.
22 Received a cash payment of $2,700 for services provided.
24 Made a cash payment of $3,900 on the note payable.
27 Paid $510 for utilities.
29 Paid for the gasoline purchased on account on September 18.
30 Paid $880 for office rent for the month.
Paid $1,200 for employee salaries.
Instructions
(a) Show the effects of the previous transactions on the accounting equation using the following format.

Assets Liabilities Stockholders’ Equity

Date Cash + Accounts + Supplies + delivery = Accounts + Notes + Common + Retained
Receivable Van Payable Payable Stock Earnings

Include explanations for any changes in the Retained Earnings account in your analysis.
(b) Prepare an income statement for the month of September. ไร น
งบ ขาด

(c) Prepare a statement of financial position at September 30, 20X9. ฐานะ เ น

JV แสดง การ

ข้อ 2. Peter Computer Timeshare Company entered into the following transactions during May 20X8.
C 1. Purchased computer terminals $65,000 from Digital Equipment on account.
r r

d 2. Paid $6,800 cash for May rent on storage space.

b 3. Received $23,000 cash form customers for contracts billed in April.

b 4. Provided computer services to Fisher Construction Company for $7,900 cash.

d 5. Paid Northern States Power Co., $47,000 cash for energy usage in May.
b 6. Stockholders invested an additional $56,000 in the business.
e 7. Paid Digital Equipment for the terminals purchased in (1) above.
f 8. Incurred advertising expense for May of $2,300 on account.
Instructions
Indicate with the appropriate letter whether each of the transactions above results in:
(a) An increase in assets and a decrease in assets.
(b) An increase in assets and an increase in stockholder’s equity.
(c) An increase in assets and an increase in liabilities.
(d) A decrease in assets and a decrease in stockholders’ equity.
(e) A decrease in assets and a decrease in liabilities.
-1-
ทุ
กำ
งิ
 อ 1 a)

September 1 +

100,000 =
+100,000 Ccapita 1)

2
3,000
+
10,000 +7000
-
=

4 + 3 2 00 = + 3 2 00 ( Lncom e)

11 + 380 = +380

16 +
1,400
-

1400 =

18 + 300 =
+300
+2700 II ncom e)
+
2,700
=
22

3,900 +3,900
+ =
24
27 -

510 = -510 Cexpens e)

29 300 -300
-

Cexpens e)
30 -

880 =
-880
-

1 2 00 ← -

1 2 00 cexpense)
+ 680 10,000 380 10,900 + 3 3 10
+
1,800
+

102,110
+ +
เออ อ 00
=

,
_

b) Nat Deliveries c) Nat Deliveries

An income statement A statement offinancial position

for the month of September At September 30,20 ✗9

vnit :D ollar vnit :D ollar

Income Assets

operating Income 5,900 Cvrrent Assets

Expense Cash 102,110

Expenses 1,200 Accounts Receivable 1,800
selling
Administrative Expenses 1,390 Svpplies 680
วาน

Net profit 3,310nsec total current assets 104,590

Non -

Current Assets

delivery Van 10,000

0-nnnliabilitiesandstockhdd.rs
total assets 114,59
equity
Current Liabilities

Accovnts Payable 380

Notes Payable 10,900

total cvrrent liabilities 11,280

Stockholdevs
Eqnity
Common stock 100,000
Retained 3,310
Earnings
total stochholderi
Equity 103,310
total liabilitiesand stockhdders Equity 114,590
. n e_ n n
ข้
 2601113 การบัญชีข้ นั ต้น ภาคการศึกษาต้น ปี การศึกษา 2565

(f) An increase in liabilities and a decrease in stockholders’ equity.

(g) An increase in stockholders’ equity and a decrease in liabilities.

ข้อ 3. Nathan Corporation has business transactions listed below.

1. Sole common stock for each to start business.
2. Purchased furniture on account. 1 2) Increaseinassets and increase In liabilities .

decrease iustocuholdersequityi
3. Paid monthly rent. (3) decrease in assetsand
4. Billed customers for services performed. 1 4) Increase inassets
5. Paid dividends. (5) decreaseinassetsanddecrease iustocuholdersequityi
in assets
6. Received cash form customers billed in (4). 1 6) Increaseinassets aud decrease
in assets
7. Purchased additional equipment for cash. A) Increaseinassets and decrease
and decrease instockholdersequity
.

8. Incurred advertising expense on account. (8) Lncreaseinliabilities

inassets and increaseiu
9. Received cash form customers when service was performed. (9) Lncrease stockholdersequityi
Instructions
List the numbers of the above transactions and describe the effect of each transaction on
assets, liabilities, and stockholders’ equity. For example, the first answer is: (1) Increase in assets and
increase in stockholders’ equity.
ข้อ 4. Two items are omitted from each of the following summaries of statement of financial position and
income statement data for two corporations for the year 20X8:
Natty Peera
Corporation Corporation
Beginning of year:
Total assets $444,000 $280,000
Total liabilities 320,000 (c) 169,000
Total stockholders’ equity (a) 124,000 111,000

( )
End of year:
'

Total assets 655,000 441,000 EE 125,000

118,000
บEะ

Total liabilities 413,000 205,000

Total stockholders’ equity 242,000 236,000
Changes during year in stockholders’ equity:
-

Additional investment (b) 71,000 100,000

Dividends เ น น ผล 188,000 (d) 59,000
Total revenues ไ 680,000 310,000
235,000 { 445,000
ราย

226,000 } 84,000
Net 1 0ft
"

Total expenses าเอา

=

Instructions
additionalinuestment
Determine the missing amounts. (b) OE ะ
Net profit -
dividends +

+ (b)
118,000
=
235,000
-

188,000
(a) assets = liabilities + stockhddersequity
(b) =
71,000
444,000
= } 20,000 + (a) ************
1 A)
=
124,000 dividends additionalinuestment
profit
+
Net
(d) OE
-

stockhdders equity 84 ออย

(d) +100,000
assets liabilities + µอ
-

(c) แ
=
= ,

280,000 ะ (C) + l"

เออ 0 d) ะ
59,000
(C) =
169,000
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ด่
งิ
ด้