1.

Prepaid rent/ Prepaid insurance

 Dr Rent expens/ Cr Prepare rent
2. Depreciation
 Dr Depreciation expens/ Cr Accumulated depreciation
3. Supplies used
 Dr Supplies expens/ Cr supplies
4. Unearned revenue
 Dr unearned revenue/ Cr service revenue
5. Accured expens # prepaid rent
 Dr Salary expens/ Cr Salary payable
 Dr Interest expens/ Cr Interest payable
6. Accured revenue
 Dr Account receivable/ Cr Revenue
 Dr Interest receivable/ Cr Interest Revenue
Bảng đầu
tên cty
Preparation of Adjusted Trial Balance
December,31,2012
Account Trial Balance Adjustments Adjusted trial balance

tên cty
Income Statement
December,31,2012
Service Revenue A
các tk expense B
Total expense tổng B
Net income C=A-B

tên cty
Statement of Owner's Equity
December,31,2012
Bright, capital,December,1,2012 E
Net income C
Drawing P
Bright, capital,December,31,2012 =E+C-P

tên cty
Balance sheet
December,31,2012
Aset Liabilities
các tk các tk payable
Total Liabilities
Owner's equity
Bright, capital
Total asset Total Liabilities and Owner's equity
Exercise 5:Consider the following independent situations at December 31, 2014.
a. On August 1, a business collected $3,300 rent in advance, debiting Cash and
crediting
Unearned rent revenue. The tenant was paying one year's rent in advance. At
December 31, the business must account for the amount of rent it has earned.
b. Salary expense is $1,700 per day-Monday through Friday-and the business pays
employees
each Friday. This year
December 31 falls on a Thursday.
c. The unadjusted balance of the Supplies account is $3,500. Supplies on hand total
$1,700.
d. Equipment depreciation was $300.
e. On March 1, when the business prepaid $600 for a two-year insurance policy, the
business
debited Prepaid insurance and credited Cash.
Giải
a. Dr Unearned revenue / Cr Revenue : 3,300x 5/2 =1,375

b. Dr Salary expense/ Cr Salary Payable: 1,700x4=6,800

c. Dr Supplies expense/ Cr Expense: 3,500-1,700=1,800

d. Dr Depreciation enpense/ Cr Accumulated depreciation: 300

e. Dr Insurance expense/ Cr Repect Insurance: 600x 10/24=250