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1、文档来源为：从网络收集整理.word版本可编辑.欢迎下载支持A-1 Photography is established on 1 September,2013. Its accountants create a list of the following accounts to prepare for future accounting work.A-1 Photography Chart of AccountsNo.Assets10100Cash10200Accounts Receivable10300Prepaid Rent10400Prepaid Insurance10500Photo
2、graphic Supplies10600Office Supplies10700Land10800Photographic Equipment10900Accumulated Depreciation - Photographic Equipment11000Office Equipment11100Accumulated Depreciation - Office Equipment11200Vehicle11300Accumulated Depreciation - VehicleLiabilities20100Accounts Payable20200Note Payable20300
3、Salary Payable20400Interest Payable20500Unearned Photographic Service RevenueOwner s Equity30100Philip Browning, Capital30200Philip Browning, Withdrawals30300Income SummaryRevenue40100Photographic Service RevenueExpenses50100Salary Expense50200Rent Expense50300Utilities Expense50400Photographic Supp
4、lies Expense50500Office Supplies Expense50600Insurance Expense50700Depreciation Expense - Photographic Equipment50800Depreciation Expense - Office Equipment50900Depreciation Expense - Vehicle51000Gas and Oil Expense51100Janitorial Expense51200Advertising Expense51300Interest Expense51400Miscellaneou
5、s Expense文档来源为：从网络收集整理.word版本可编辑.欢迎下载支持A-1photography starts its business in September. All of the first months activity for it is as follows.Sep1Philip Browning deposited $10,000 in the business account. Also on this date, Philip transferred his Vehicle, worth $12,500, to the business.Besides, he a
6、lso provided Office Equipment and Photographic Equipment, which worth $25,000 and 50,000, respectively.Philip received $97,500 of capital.1Received $6,000 to provide Photographic service in the next 12 months for another business.1Purchased an Auto insurance policy for $2,400 and paid cash for one y
7、ear.1Wrote a check for $3,600 to rent an office. In the for“ area of the check, it states September through December rent .”5Purchase $264 of Photographic Supplies on account.6Performed Photographic Services and received $1,563 of cash.10Purchased $4,000 of office equipment on account.10Paid $18 for
8、 Magazine subscription.11Performed Photographic Services for $1,500 to Jerri Wales on account.11Performed Photographic Services and received $1,288 of cash.12Paid $200 to Safeguard Oil Company for gas and oil consumed12Borreowed $20,000 from Central National Bank due within 60 days,10% interest rate
9、 for two month.15Paid $350 for advertising in the Charlotte News.18Performed Photographic Services for $2,700 to Allied Energy, Inc.on account.18Performed Photographic Services and received $5,172 of cash.19Purchased $230 of office supplies on account22Paid Royal Maintenance for janitorial service f
10、or $100.22Purchased a Photographic Equipment costing $2,900, and some Photographic Supplies costing $800. All the amount are unpaid.25Philip withdrew cash of $1,00025Purchased a tract of land for $7,500 of cash.25Performed Photographic Services and received $4,527 of cash.28Paid $3,500 salaries for
11、contract labor30Paid utility bill $275.30Paid $264 for supplies previously purchased on credit.Adjusting30$500 of service has been provided for unearned service revenue.30$200 of prepaid insurance expired30$900 of prepaid rent expired30$749 of Photographic supplies consumed30$105 of office supplies
12、consumed30Depreciation expense for photo equipment was $40030Depreciation expense for office equipment was $25030Depreciation expense for vehicle was $50030$350 of salary expense incurred but unpaid文档来源为：从网络收集整理.word版本可编辑.欢迎下载支持30$100 of interest expense accruedAccounting FormsGeneralJournalDateAccounts and ExplanationsPost. Ref.DebitCredit1-Sep1-Sep1-Sep1-Sep5-Sep6-Sep10-Sep10-SepGeneralJournalDate11-SepAccounts and ExplanationsPost. Ref.DebitCredit11-Sep12-Sep12-Sep15-Sep18-Sep18-Sep19-Sep22-SepGeneralJournalDate22-SepAccounts and ExplanationsPost. Ref.DebitCre
