[會計學] Week3 做分錄

上禮拜作業檢討：

資產負債表 告訴我們在這個時間點的狀況 因此不會有費用收入等一整年的科目，只會在損益表出現。

1. 科目不行縮寫 按照流動性 Cash->Accounts Receivable

2. 損益表科目不包含於資產負債表

3. Dollar sign

4. 表頭 公司 時間

5. 數字三位一撇

6. 請自行對答案再繳交

1. Debit and Credit 借貸法則

先想是哪一個 A L SE

資產增加在借方 debit 其他增加在貸方 credit

技巧：幫他想一個分錄

例如薪資費用增加 就要cash減少在貸方 所以費用增加在借方

股利對應到獨資就是withdrawals還滿有道理的。

累計折舊 資產的減項

2.會計流程

交易發生->過帳->分錄->試算表->資產負債表

on account 賒帳 買東西 賒購 賣東西 賒銷

重點題：

Marbletop Inc. had the following transactions during a recent month:

a. Purchased $80,000 of inventory, paying 40% in cash and the balance on account.

Inventory 80,000

Cash 32,000

Accounts Payable 48,000

b. Purchased land and a building for $50,000 and $175,000, respectively, for $65,000 cash and signed a 30-day, 12% note for the balance. This transaction occurred at the beginning of the month.

Land 50,000

Building 175,000

Cash 65,000

Notes Payable 160,000

c. Paid monthly rent of $2,000.

Rent Expense 2,000

Cash 2,000

d. Issued common stock at par value of $10 for $100,000.

Cash 100,000

Common Stock 100,000

*****賣東西出去會做兩個分錄

e. Sold merchandise on account for $56,000; cost of goods sold was $35,000.

Accounts Receivable 56,000

Sales Revenue 56,000

Cost of Goods Sold 35,000

Inventory 35,000

f. Purchased $15,000 of equipment on account.

Equipment 15,000

Accounts Payable 15,000

g. Collected $24,000 from customers who had previously purchased inventory on account.

Cash 24,000

Accounts Receivable 24,000

h. Paid off the notes payable in b. and the associated interest at the end of the month.

Notes Payable 160,000

Cash 160,000

Interest Expense 1,600

Cash 1,600

i. Paid $9,000 on accounts payable.

Accounts Payable 9,000

Cash 9,000

j. Purchased supplies of $1,200.

Supplies 1,200

Cash 1,200

k. Paid monthly wages of $3,000.

Wages Expense 3,000

Cash 3,000

難題：會計系期中考題

State whether the following errors would cause the trial balance to be out of balance by placing a checkmark in the appropriate column.

(1) A $600 cash withdrawal by the owner was recorded as a debit to Capital and a credit to Cash.

(2) Service rendered on account for $300 were recorded as services rendered for cash of $300.

(3) A payment of $200 on account was recorded as a debit to Cash and a credit to Accounts Payable.

(4) A cash purchase of supplies for $300 was posted as a debit to Supplies for $300 and a debit to Cash for $300.

(5) A debit posting of $200 for purchase of Supplies was credited to Supplies.

(6) A credit posting of $400 to Accounts Receivable was omitted.

(7) Services rendered for $200 cash were recorded twice in the journal and posted twice to the ledger.

Answer

(1) In Balance. Correct

(2) In Balance. Since cash and accounts receivable are in the same side.

(3) In Balance. 分錄方向相反，但不影響平衡。

(4) Out of Balance. 都記在debit

(5) Out of Balance. 本來是debit記成credit不可能平衡

(6) Out of Balance. 本來平衡省略一項就不平衡。

(7) In Balance. 重複記了兩次還是會平衡。