湖北经济学院双语会计练习册答案第三章

Prob. 31B 1.a. Supplies Expense1,565 Supplies1,565 b. Unearned Rent.1,340 Rent Revenue.1,340 c. Wages Expense.2,150 Wages Payable.2,150 d. Accounts Receivable 11,278 Fees Earned11,278 e. Depreciation Expense.1,000 Accumulated Depreciation1,000 2. Adjusting entries are a planned part of the accounting process to update the accounts. Correcting entries are not planned, but arise only when necessary to correct errors. Prob. 32B a. Accounts Receivable 1,150 Fees Earned1,150 b. Supplies Expense1,390 Supplies1,390 c. Rent Expense.6,000 Prepaid Rent.6,000 d. Depreciation Expense.1,650 Accumulated Depreciation1,650 e. Unearned Fees.4,725 Fees Earned4,725 f.Wages Expense.2,180 Wages Payable.2,180 Prob. 33B a.Accounts Receivable3,200 Fees Earned.3,200 b.Supplies Expense.2,590 Supplies2,590 c.Depreciation Expense 3,850 Accumulated Depreciation.3,850 d.Unearned Fees1,000 Fees Earned.1,000 e.Wages Expense.820 Wages Payable 820 Prob. 34B 2006 June 30Supplies Expense 2,670 Supplies .2,670 30Insurance Expense 2,550 Prepaid Insurance.2,550 30Depreciation ExpenseEquipment .7,020 Accumulated DepreciationEquipment.7,020 30Depreciation ExpenseAutomobiles3,650 Accumulated DepreciationAutomobiles3,650 30Utilities Expense 420 Accounts Payable .420 30Salary Expense.1,560 Salaries Payable1,560 30Unearned Service Fees2,000 Service Fees Earned.2,000 Prob. 35B 1. a.Insurance Expense.3,200 Prepaid Insurance .3,200 b.Supplies Expense.1,040 Supplies .1,040 c.Depreciation ExpenseBuilding 1,320 Accumulated DepreciationBuilding.1,320 d.Depreciation ExpenseEquipment4,100 Accumulated DepreciationEquipment.4,100 e.Unearned Rent 3,000 Rent Revenue 3,000 f.Salaries and Wages Expense 1,760 Salaries and Wages Payable1,760 g.Accounts Receivable3,200 Fees Earned.3,200 Prob. 35BConcluded 2. BERSERK COMPANY Adjusted Trial Balance December 31, 2006 Cash.3,700 Accounts Receivable22,100 Prepaid Insurance.1,600 Supplies.280 Land .75,000 Building .141,500 Accumulated DepreciationBuilding 93,020 Equipment .90,200 Accumulated DepreciationEquipment 69,400 Accounts Payable.8,100 Salaries & Wages Payable .1,760 Unearned Rent 1,500 Ethel Pringle, Capital134,000 Ethel Pringle, Drawing10,000 Fees Earned 199,600 Rent Revenue3,000 Salaries & Wages Expense97,340 Utilities Expense.28,250 Advertising Expense 15,200 Repairs Expense.11,500 Depreciation ExpenseEquipment4,100 Insurance Expense.3,200 Depreciation ExpenseBuilding 1,320 Supplies Expense.1,040 Miscellaneous Expense .4,050 510,380510,380 Prob. 36B 1.a. Supplies Expense1,025 Supplies1,025 b. Accounts Receivable 7,650 Fees Earned7,650 c. Depreciation Expense.3,100 Accumulated Depreciation3,100 d. Wages Expense.1,100 Wages Payable.1,100 2. Total NetTotalTotalOwners IncomeAssetsLiabilitiesEquity Reported amounts$207,320$440,960$29,720$411,240 Corrections: Adjustment (a)1,0251,0250 1,025 A