hello asked in 社會與文化語言 · 1 decade ago

(英文)會計Adjustments(調整分錄)疑問~20點

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

Advertising Expense Debit$925

Total Debit$22312 Credit$22312

Adjustment(調整分錄)

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.

e. Advertising bill received, not paid,$245.

請幫我把Adjustments(調整分錄)寫成General Journal(普通序時帳)

我目前只知道b是

Computer Supplies Expense Debit$158

Computer Supplies on hand Credit$158

拜託大家幫我解其他題

感激不盡!

1 Answer

Rating
  • 1 decade ago
    Favorite Answer

    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

    e. Advertising bill received, not paid,$245.

    應估列應付廣告費$245

    Advertising Expense Dr.245

    Accrued Advertising Expense Cr.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

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