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  • Bài tập Chapter 8

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    QP2164 Le Nguyen Phuong An
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    This journal document records various financial transactions between January and June. It includes sales revenues, accounts receivable, notes receivable issued at different interest rates and durations to customers, and receipt of cash against outstanding accounts and notes receivable including accrued interest.

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    Bài-tập-Chapter-8

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    This journal document records various financial transactions between January and June. It includes sales revenues, accounts receivable, notes receivable issued at different interest rates and durations to customers, and receipt of cash against outstanding accounts and notes receivable including accrued interest.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    8 views2 pages

    Bài tập Chapter 8

    Uploaded by

    QP2164 Le Nguyen Phuong An
    This journal document records various financial transactions between January and June. It includes sales revenues, accounts receivable, notes receivable issued at different interest rates and durations to customers, and receipt of cash against outstanding accounts and notes receivable including accrued interest.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    .

    Journal

    Date Description/Accouns Dr Cr
    Jan.5 Account Receivable 4,000

    Sale Revenue 4,000


    Feb.2 Notes Receivable 4,000
    Accounts Receivable 4,000
    (4months, 9%) Rian
    Feb.12 Notes Receivable 12,000
    (2 months, 10%) Cato
    Sales Revenue 12,000

    Feb.26 Account Receivable 5,200

    Sale Revenue 5,200


    April.5 Notes Receivable 5,200
    (3 months, 8%)
    Account Receivable 5,200

    April.12 Cash 12,200


    Notes Receivable 12,000
    (2 months, 10%) Cato
    Interest Revenue 200
    ((12,000*10%)/12)*2months
    June.2 Cash 4,120
    Accounts Receivable 4,000
    (4months, 9%) Rian
    Interest Revenue 120
    (4,000*9%*4/12)
    June.15 Notes Receivable 2,000
    (6 months, 12%, Geri Inc.)
    Sales Revenue 2,000

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