Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (355.79 KB, 17 trang )
<span class="text_page_counter">Trang 1</span><div class="page_container" data-page="1">
<b>NHÓM 7: </b>
<b>Thành viên (LT2)Đặng Minh Thắng</b>
<b>Trịnh Tiến ĐứcVũ Mạnh Tuấn</b>
<b>Đinh Ngọc Duy</b>
<b>Đỗ Duy HảiNguyễn Mạnh Duy</b>
</div><span class="text_page_counter">Trang 2</span><div class="page_container" data-page="2">4. Purchased supplies on account 500.
5. Sold 2.500kg on credit 8.200, cost of goods sold : X16. Collected cash from customer on account 10.000.7. Prepaid advertising for 3 months 1.5008. Depreciation expense 500
9. Prepaid advertising expired 50010. Supplies on hand 10011. Paid salary expense X212. Closing entries
<b>1. Average unit cost= (2000+4300)/(1000+2000)= 2,1</b>
=> X1= 2,1x2500= 5250X2= 900
<b>2. Hongha corporation</b>
April, 2013
Voucher Explanation Ref Account Amount
</div><span class="text_page_counter">Trang 3</span><div class="page_container" data-page="3">1 issued commonstock and received cash
cashcommon stock
merchandise onaccount
430043003 paid off A/P
and salary payable
A/Psalary payablecash
supplies on account
merchandise oncredit
820052506 collected cash
from account
prepaid advertising expensecash
9009009 Salary expense Salary expense
Salary payable900
90010 depreciation
_depreciation expense_accumulated depreciation
advertising expired
_advertising expense_prepaid advertising expense
12 supplies supplies expense 400
</div><span class="text_page_counter">Trang 4</span><div class="page_container" data-page="4">14 To close salary expense
Income summarySalary expense
15 To close COGS Income summaryCOGS
advertising expense
Income summaryAdvertising expense
depreciation expense
Income summaryDepreciation expense
supplies expense
Income summarySupplies expense
Income summary
Income summaryRetained earnings
3. Post to Ledgers
CashApril 2013
Voucher Explanation Accounts Amounts
Beginning balance
10.500
</div><span class="text_page_counter">Trang 5</span><div class="page_container" data-page="5">common stock
A/P and salary payable
A/P and salary payable
cash on account
A/R 10.000
Prepaid advertising expense
payable paid
Salary payable
Ending balance
Common stockApril 2013
Voucher Explanation Accounts Amounts
common stock
</div><span class="text_page_counter">Trang 6</span><div class="page_container" data-page="6">MerchandiseApril 2013
Voucher Explanation Accounts Amounts
merchandise on account
merchandise on credit
Ending balance
A/PApril 2013
Voucher Explanation Accounts Amounts
merchandise on account
4.300
</div><span class="text_page_counter">Trang 7</span><div class="page_container" data-page="7">A/P
supplies on account
Ending balance
Salary payableApril 2013
Voucher Explanation Accounts Amounts
salary payable
Ending balance
SuppliesApril 2013
Voucher Explanation Accounts Amounts
</div><span class="text_page_counter">Trang 8</span><div class="page_container" data-page="8">No Date Dr Cr
supplies on account
Supplies expense
Ending balance
A/RApril 2013
Voucher Explanation Accounts Amounts
merchandise on credit
Revenue 8.200
cash from account
Ending balance
RevenueApril 2013
</div><span class="text_page_counter">Trang 9</span><div class="page_container" data-page="9">Voucher Explanation Accounts Amounts
merchandise on credit
Income summary
Ending balance
Prepaid advertising expense
</div><span class="text_page_counter">Trang 10</span><div class="page_container" data-page="10">Advertising expense
Voucher Explanation Account Amount
Depreciationexpense
Accumulated expense
Income summary
500
</div><span class="text_page_counter">Trang 11</span><div class="page_container" data-page="11">Voucher Explanation Account Amount
ending bal
<b>Ledger </b>
Advertising expenseApril 2013
Voucher Explanation Account Amount
Prepaidadvertisingexpired
To close advertising expense
Incomesummary
</div><span class="text_page_counter">Trang 12</span><div class="page_container" data-page="12">Voucher Explanation Account Amount
Income summary
Voucher Explanation Account Amount
Income summary
900
</div><span class="text_page_counter">Trang 13</span><div class="page_container" data-page="13">Voucher Explanation Account Amount
ending bal
<b>Ledger </b>
Accumulated depreciationApril 2013
Voucher Explanation Account Amount
Depreciationexpense
500
</div><span class="text_page_counter">Trang 14</span><div class="page_container" data-page="14">-Voucher Explanation Account Amount
Income summaryApril 2013
Voucher Explanation Account Amount
<b>4. Prepare adjusted trial balances (Vietnamese style)</b>
Beginning Incurred Ending balance
</div><span class="text_page_counter">Trang 15</span><div class="page_container" data-page="15">5.250 5.250
5 Merchandise 2.000 4.300 5.250 1.0506 Accumulated
8 Salarypayable
1.500 500 1.000
11 Suppliesexpense
400 400
14 Advertisingexpense
500 500
15 Depreciationexpense
500 500
17 Salaryexpense
900 90018 Income
8.200 8.200
</div><span class="text_page_counter">Trang 16</span><div class="page_container" data-page="16">Supplies 100
Prepaid advertising expense 1.000Merchandise 1.050Buiding 15.000- Non current assetsAccumulated depreciation (500)
Total 38.250<b>Liabilities and equitiesLiabilities </b>A/P 5.800
<b>Equities </b>
common stock 30.000Retained earnings 2.450
Total L+E<b> </b> 38.250<b>6. Hongha Corporation </b>Income Statement for the month 4/2013 ($)Revenue 8.200Less: expensesCost of goods sold 5.250Salary expense 900
Supplies expense 400
Advertising expense 500
Depreciation expense 500
</div><span class="text_page_counter">Trang 17</span><div class="page_container" data-page="17">Total Expense 7.550Net income 650
<b> </b>
</div>