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1、一 登录日记账 P14.P17Record the following entries in the general journal for Stephens Cleaning Company:(a) Invested $10000 cash in the business(b) Bought office furniture for $2000(c) Bought equipment of $6000 on account(d) Received $2200 in cleaning income(e) Paid a quarter of the amount that is owed on
2、the equipment(a) Cash 10000Stephens, Capital 10000(b) Office Furniture 2000Cash 2000(c) Equipment 6000Accounts payable 6000(d) Cash 2200Cleaning Income 2200(e) Accounts payable 1500Cash 150001。登录日记账 p14.p17记录斯蒂芬斯清洁公司的一般日记中的下列条目：1）在该业务上投资 10000 美元的现金（2）为 2000 美元购买的办公家具（3）购买 6000 元的设备（4）在清洁收入中获得 2200
3、美元（5）支付所欠设备的四分之一的金额（1）现金 10000斯蒂芬斯，首都 10000（2）办公家具 2000现金 2000（3）设备 6000应付账款 6000（4）现金 2200清洗收入 22005）应付账款 1500现金 15000二 应收票据及利息收回核算及会计分录 P37.P38Lets take for instance the information in Example 2.8 (The next day, on February 9, Dickson Hunter issued a note on Ted Lott to replace the debt he owed.)
4、Suppose Dickson Hunters note was conditioned for 90 days with an annual interest rate of 10%. Then Ted had to calculate:Duration of Note:Days remaining in Feb. 19(28-9=19)Days in Mar. 31Days in April 30Days in May + 10Total days 90Interest of Note:Interest =Note Value *Interest Rate *Duration=550*10
5、%*90/360=13.75On the maturity date, Teds book entry would be:May 10Cash 563.75Notes Receivable 550Interest Income 13.75Assume that on March 14, Farm Land Products received a 12% ,30-day note from the customer, J.Halsted, in settlement of the existing account receivable of $1500. Journalize the entry
6、 for this transaction and the collection on the maturity date.Cash =1500*(1+12%/12)=1515Mar. 14Notes receivable 1500Accounts receivable 1500Apr. 13Cash 1515Notes Receivable 1500Interest Income 152。应收票据及利息收回核算及会计分录 p37.p38让我们举个例子例 2.8 中的信息（下一天，2 月 9 日，迪克森猎人发出注意特德洛特代替他所欠的债。 ）假设迪克森猎人的注意是有条件的 90 天，年利率为
7、10%。然后泰德不得不计算：注意持续时间：剩下的日子在 2 月 19 日（28-9 = 19）3 月 31 日天4 月 30 日天5 月 10 日总的 90 天票据利息：利息= 票据价值* 利率*持续时间= 550 * 360 * 90 / 10%= 13.75在到期日，泰德的书将是：5 月 10 日现金 563.75应收票据 550利息收入 13.75假设 3 月 14 日，农场土地的产品获得了 12%、30 天注意从顾客、J. 霍尔斯特德，在现有的 1500 美元的应收账款结算。分录录入此交易和收藏在到期日。现金= 1515 *（12 + 12% / 1）= 15003 月 14 日应收票
8、据 1500应收账款 15004 月 13 日现金 1515应收票据 1500利息收入 15三 销货成本及期末存货会计核算 P39For inventory taking, lets assume that Whitman Company purchased inventory , lawn mowers, for $8000 when it was established on March 1. In its operation during the month, Whitman purchased inventory $20000, the balance on March 31 was
9、$12000. But on March 31, Whitman purchased another lot of inventory, $1000. Inventory was then shown as follow:Beginning inventory $8000Net purchases 21000(20000+1000)Cost available for sale 29000Ending inventory 13000(12000+1000)Cost of goods sold $16000If on March 31, the end of the month , the ad
10、ditional $1000 is not counted, cost of goods sold will be $1000 higher, and gross revenue and next income will be understated by $10003。销货成本及期末存货会计核算 P39清查，让我们假设怀特曼公司购买库存，割草机，为 8000 美元时，它成立于 3月 1 日。在其运营的一个月内，怀特曼购买的库存为 20000 美元，3 月 31 日的余额为 12000 美元。但在 3 月 31 日，怀特曼购买了另一个大量的库存，1000美元。库存，然后显示如下：开始库存 80
11、00 美元网购 21000（20000 + 1000）成本可供出售 29000期末库存 13000（12000 + 1000）商品销售成本 16000 美元如果在 3 月 31 日，这个月底，另外的 1000 元不算，销售成本将高出 1000 美元，而总收入和未来收入被低估了 1000 美元四 赊销账款及收回会计分录 P34On February 8 after Ted Lott provided law services to a client, Dickson Hunter Co., he received from the client a promise of paying $550
12、for the law service. So the entry would be:Feb. 8Accounts Receivable 550Fees Income 550The next day, on February 9, Dickson Hunter issued a note to Ted Lott to replace the debt he owed. The entry in Teds book was as follows:Notes Receivable 550Accounts Receivable 5504 赊销账款及收回会计分录 P34。在泰德洛特提供了法律服务客户
13、2 月 8 日，迪克森猎人有限，他收到客户承诺支付 550 美元的法律服务。因此，该条目将是：2 月 8 日应收账款 550手续费收入的 5502 月 9 日的一天， ，迪克森猎人发出照会 Ted Lott 代替他所欠的债。在泰德的书的条目如下：应收票据 550应收账款 550五 直线及单位产量折旧核算 P48 P54For illustration, lets assume that Lot Law Firm, on Feb.26 , buys 5 computers for its clerical use. The computers cost $20000, each at $4000
14、, and are estimated a 4-year useful life, with total residual value of $2500, each at $500. With the above formula, the annual of depreciation expense is calculated as:Annual Depreciation Expense= ($20000-$2500)/4=$4375The entry to record the straight line depreciation each year is :Depreciation Exp
15、ense 4375Accumulated Depreciation ,computers 4375为了便于说明，我们假设很多法律公司，2 月 26 日，买 5 台电脑使用的文书。电脑成本 20000 美元，每 4000 美元，预计 4 年的使用寿命，以 2500 美元的总剩余价值，每个 500 美元。用上述公式计算，折旧费用的年度计算为：年度折旧费用=（20000 美元- 2500 美元）/ 4 = 4375 美元记录的直线折旧每年的条目是：折旧费用 4375累计折旧，计算机 4375Depreciation Expense is reported on the income statement. Accumulated Depreciation is reported on the balance sheet. Book value is the difference between the original cost and Book value is the accumulated depreciation, as is known in the balance sheet of the first year:Fixed AssetsComputers $20000Less: Ac
