Maritime Internet Access Service

Trial Balance (試算表)

August 31, 2009

Cash in bank Debit\$708

Prepaid Insurance Debit\$1050

Computer Supplies Debit\$426

Computer Equipment Debit\$11480

Accumulated Amortization,Computer Equipment Credit\$4200

Accounts Payable Credit\$840

Lucy Northwest, Capital Credit\$2887

Lucy Northwest, Withdrawals Debit\$1478

Revenue from Services Provided Credit\$14385

Wages Expense Debit\$4760

Rent Expense Debit\$1485

Total Debit\$22312 Credit\$22312

a. Two-thirds of the prepaid insurance remains prepaid at month-end.

b. Computer Supplies on hand, \$268.

c. Amortization on computer equipment is based on the straight-line method(直線折舊法), a four-year life, and residual value of \$1400.

d. Wage earned but unpaid amounted to 64 hours at \$15 per hour at month-end.

Computer Supplies Expense Debit\$158

Computer Supplies on hand Credit\$158

Rating

a. Two-thirds of the prepaid insurance remains prepaid at month-end.

因2/3月底仍為預付狀態,認列1/3為當月費用 \$1050x1/3=\$350

Insurance expense Dr 350

Prepaid Insurance Cr.350

b. Computer Supplies on hand, \$268.

庫存仍有\$268,故\$426-\$268=\$158已使用應認列費用

Computer supplies expense Dr 158

Computer supplies on hand Cr.158

c. Amortization on computer equipment is based on the straight-line method(直線折舊法), a four-year life, and residual value of \$1400.

原始成本\$11480 殘值\$1400 四年直線法折舊每月應攤(11480-1400)/(4x12)=\$210

Amortization,Computer Equipment Dr.210

Accumulated Amortization,Computer Equipment Cr.210

d. Wage earned but unpaid amounted to 64 hours at \$15 per hour at month-end.

應估列應付工資\$64x15=\$960

Wages Expense Dr.960

Accrued Wages Expense Cr.960

應估列應付廣告費\$245

2008-11-01 11:05:05 補充：

***更正***

c.原始成本\$11480 殘值\$1400 四年直線法折舊每月應攤(11480-1400)/(4x12)=\$210

從累折\$4200推算帳面已認列20期(4200/210=20)折舊費用,

但當年度未見任何折舊費用(由此可知資產為以前年度購入)

故至8/31應補足認列八個月累積折舊

Amortization,Computer Equipment Dr.210x8=1680

Accumulated Amortization,Computer Equipment Cr.210x8=1680