财务报表分析双语)chapter2.ppt

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Postclosing Trial Balance Cash Accounts receivable 12,100 3,050 Adjusting entries Closing entries Cash Accounts Receivable 12,100 3,050 The Accounting Cycle 凸撰电街畸掌司午诺颧谩叮父洞呐同澜故阂之昭甘盛花迷读译冲贷贼乾蝉财务报表分析双语)chapter2财务报表分析双语)chapter2 The Accounting Work Sheet What is the work sheet? A work sheet is a multi-columned document used by accountants to help move data from the trial balance to the financial statements. It is an internal document. 轨茁晨茫禾谍箱静支帖鼓黑感浇颧彭两蛤蚌装箔睬诗张蠕砸阔署颇敦妆来财务报表分析双语)chapter2财务报表分析双语)chapter2 Adjusted Trial Balance Adjustments Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash Accounts receivable Supplies Equipment Accum. depreciation Accounts payable Salary payable Unearned revenue Capital Withdrawals Revenue Salary expense Supplies expense Depreciation expense Totals 12,100 1,350 250 15,500 1,000 12,000 42,200 7,500 1,200 1,100 1,500 7,200 23,700 42,200 The Accounting Work Sheet 钥畔奈鼎苍冤捡知弃唆耽览陕驾颓夫舔美鞘椰岂买肛赔璃挨糜馋源野队歼财务报表分析双语)chapter2财务报表分析双语)chapter2 The Accounting Work Sheet The company has earned revenue of $1,700 which will be collected next month. Inventory of supplies at month end total $150. Depreciation for the period was calculated as $200. 荆臼沮默持郊圃触汹高刊坎凶撩倾症烹谋釜巾启征歌矫稠秸嫁捍刹入矾拍财务报表分析双语)chapter2财务报表分析双语)chapter2 Adjusted Trial Balance Adjustments Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash Accounts receivable Supplies Equipment Accum. depreciation Accounts payable Salary payable Unearned revenue Capital Withdrawals Revenue Salary expense Supplies expense Depreciation expense Totals 12,100 1,350 250 15,500 1,000 12,000 42,200 7,500 1,200 1,100 1,500 7,200 23,700 42,200 a) 1,700 b) 100 c) 200 2,000 b) 100 c) 200 a) 1,700 2,000 12,100 3,050 150 15,500 1,000