《会计学》（第7版）习题答案

「带格式国

ComprehensiveProblem,Chapters1-4

(45-60min.)ComprehensiveProblem

Req.1(journalentries)

Journal

POST.

DATEACCOUNTSANDEXPLANATIONSREF.DEBITCREDIT

a.Cash5,000

DeliveryTruck10,000

PaulDwyer,Capital15,000

b.Supplies200

Cash200

c.PrepaidInsurance600

Cash600

d.Cash700

ServiceRevenue700

e.AccountsReceivable2,000

ServiceRevenue2,000

f.SalaryExpense800

Cash800

g-Cash900

ServiceRevenue900

h.Cash500

UnearnedServiceRevenue500

Problem,Chnpters-l-43-H

(continued)ComprehensiveProblem

Req.1(continued)

Journal

POST.

DATEACCOUNTSANDEXPLANATIONSREF.DEBITCREDIT

i.Cash2,000

AccountsReceivable2,000

j-FuelExpense100

AccountsPayable100

k.AccountsReceivable800

ServiceRevenue800

I.RentExpense200

Cash200

m.AccountsPayable100

Cash100

n.PaulDwyer,Withdrawals1,900

Cash1,900

320Accounting7/eSolutionsManual

(continued)ComprehensiveProblem

Reqs.2,5,6

ca

shAccountsReceivable_______Supplies

(a)5,000(b)200⑹2,000(i)2,000(b)200

(d)700(c)600(k)800Bal.200(r)100

(g)900⑴800Bal.800Bal.100

(h)500(I)500

(i)2,000(m)100PrepaidInsuranceDeliveryTruck

(n)1,900(c)600(a)10,000

Bal.5,000Bal.600(q)150Bal.10,000

Bal.450

AccumulatedDepreciationAccountsPayableSalaryPayable

(P)50(m)100(D100(o)800

Bal.50Bal.-0-Bal.800

UnearnedSe»rviceRevenuePaulDwyrer,CapitalPaulDwyer,\A/ithdrawals

(h)500(a)15,000jn)1,900

⑸400Bal.500Bal.15,000Bal.1,9001,900

Bal.1001,9002,300

Bal.15,400

IncomeSummaryServiceRevenue

2,5004,800(d)700

2,300Bal.2,300(e)2,000

(g)900

(k)800

Bal.4,400

(s)400

4,800Bal.4,800

,Gha伊ers-l-43-H

(continued)ComprehensiveProblem

Req.3

DwyerDeliveryService

AccountingWorkSheet

MonthEndedJanuary31,2009

AdjustedIncome

TrialBalanceAdjustmentsTrialBalanceStatementBalanceSheet

DRCRDRCRDRCRDRCRDRCR

Cash5,0005,0005,000

Accounts

receivables800800800

Supplies200(r)100100100

Prepaid

insurance600(q)150450450

Deliverytruck10,00010,00010,000

Accumulated

depreciation(P)505050

Accounts

payable———

Salary

payable(o)800800800

Unearned

servicerev.500(s)400100100

PaulDwyer,

capital15,00015,00015,000

PaulDwyer,

1,9001,9001,900

Withdrawalwit

hdrawals

Service

revenue4,400(s)4004,8004,800

Salary

expense800(o)8001,6001,600

Depreciation

expense(P)505050

Insurance

expense(q)150150150

Fuelexpense100100100

Rentexpense500500500

Supplies

expense(r)100100100

19,90019,9001,5001,50020,75020,7502,5004,80018,25015,950

Netincome2,3002,300

NeMnceme4,8004,80018,25018,250

322Accounting7/eSolutionsManual

(continued)ComprehensiveProblem

Req.4

DwyerDeliveryService

IncomeStatement

MonthEndedJanuary31,2009

Revenue:

Servicerevenue.................................$4,800

Expenses:

Salaryexpense...................................$1,600

Rentexpense..........................................500

Insuranceexpense.................................150

Fuelexpense..........................................100

Suppliesexpense...................................100

Depreciationexpense...........................50

Totalexpenses.......................................2,500

Netincome...................................................$2.30Q1

DwyerDeliveryService

StatementofOwner'sEquity

MonthEndedJanuary31,2009

PaulDwyer,capital,January1,2009......$..1..5..,.0...0..0......

Add:Netincome........................................................2,3003

17,300

Less:Withdrawals.......................................................(1,900)

PaulDwyer,capital,January31,2009......................$15.4001

Chap枪恃4-4

(continued)ComprehensiveProblem

Req.4(continued)

DwyerDeliveryService

BalanceSheet

January31,2009

AssetsLiabilities

Currentassets:Currentliabilities:

Cash.........................................$5,000Accountspayable.............$0

Accountsreceivable................800Salarypayable....................800

Supplies....................................100Unearnedservice

Prepaidinsurance....................450revenue..........................100

Totalcurrentassets............6,350Totalcurrentliabilities.900

Property,plant,andequipment:

Deliverytruck...........$10,000OwnersEquity

Less:AccumulatedPaulDwyer,capital.................15,400<—

depreciation....(50)

Prop.,plant&equip.,net.........9,950Totalliabilities&

Totalassets...................................$16.300owner'sequity...................$16.300

324Accounting7/eSolutionsManual

三

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(continued)ComprehensiveProblem带格式的

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Reqs.5,6带格式的

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Journal带格式汇

POST.二

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DATEACCOUNTSANDEXPLANATIONSREF.DEBITCREDIT『

ADJUSTINGENTRIES二

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0.SalaryExpense800带格式鬲

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SalaryPayable800'

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p.DepreciationExpense50二

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AccumulatedDepreciation50二

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q.InsuranceExpense150'

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PrepaidInsurance150带格式缸

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r.SuppliesExpense100带格式的

Supplies($200-$100)100百还二

：

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s.UnearnedServiceRevenue400带格式的

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ServiceRevenue400：

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CLOSINGENTRIES

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ServiceRevenue4,800带格式的

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IncomeSummary4,800二

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IncomeSummary2,500，

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SalaryExpense1,600二

DepreciationExpense50带格式的

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InsuranceExpense150：

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FuelExpense100带格式的

RentExpense500

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SuppliesExpense100带格式的

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IncomeSummary($4,800-$2,500)2,300带格式的

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PaulDwver,Capital2,300二

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PaulDwver,Capital1,900带格式的:字体:13磅

带格式的:两蜡对齐,制表位：1.48厘米小数点对齐+不在

PaulDwyer,Withdrawals1,9002.07印米

带格式的:两踹对齐.制表位154厘米小数点对齐+不在

2.07厘米