Đối chiếu kế toán quốc tế thầy khúc đình nam

Bài 3:
A.
1. Debit Office Supplies Expenses
Credit Office Supplies
2. Debit Insurances Expenses
Credit Prepaid Insurances
3. Debit Depreciation Expenses
Credit Accumulated Depreciation , Office Equipments
Credit Accumulated Depreciation , Photo Machinery
4. Debit Telephone Expenses
Credit Telephone Payables
5. Debit Unearned Revenues
Credit Revenues

Items

OZAKY
TRIAL BALANCE SHEET
For the month Ended December 31,20XX
Debit

ASSETS
Cash
Recceivables from Custumers
Prepaid Insuraces
Office Supplies
Office Equipments
Accumulated Depreciation, Office Equipments
Photo Machinery
Accumulated Depreiation, Photo Machinery
LIABILITIES

Payable to Sellers
Uneared Revenues
Telephone Payables
OWNER’S EQUITY
Capital, Joyce Ozaky
Withdrawals, Joyce Ozaky
REVENUES
Revenues from services
EXPENSES
Wages Expenses
Advertising Expenses
Utility Expenses
House Rent Expenses
Office Tools Expenses
Prepaid Insurances Expenses

$528
$582
$120
$120
$600
$240
$360
$190
$190
$219
$219

Credit

$2.268
$1.031
$120
$200
$4.100
$650
$3000
$720
$635
$190
$5.439
$6.000
$22.145
$8.300
$650
$2.400
$218
$582
$120


Depreciation Expenses
Telephone Expenses
TOTAL

Cash

$600
$190
$29.779

$29.779

Receivables From Custumers

$2.268

$1.031

$2.268

$1.031

Office Equipment
$4.100

Prepaid Insurances
$240

$120

$4.100

$120
Accumulated Depreciation

Office Supplies
$782

$410

$582

$200

Office Equipments

$240

$650


Accumulated Depreciation Photo Machinery
$360

Photo Machinery
$3000

$360

$720

$3000

Payables To Sellers

Unearned Revenues

$635

$219

$219

$635

0

Telephone Payables
Capital , Joyce Ozaky
$ 5.439
$190

$190
$5.439

Withdrawals ,Joyce Ozaky
$6.000

Revenues from services
$22.145

$6.000
$22.145


Wages Expenses
$ 8.300

$8.300

Utility Expenses
$2.400

$2.400

Office Tools Expenses

$528

$582

Advertising Expenses
$650

$650

House Rent Expenses
$218

$218

Prepaid Insurances Expenses

$120

$120


Pepreciation Expenses

Telephone Expenses

$600

$190

$600

$190

OZAKY CONSULTANTS
INCOME STATEMENT
For the Month Ended December 31, 20xx
REVENUES
Revenues
EXPENSES
Wages Expenses
Advertising Expenses
Utility Expenses
House Rent Expenses
Office Supplies Expenses
Prepaid Expenses
Depreciation Expenses
Telephone Expenses
NET INCOME

$ 22.145
$ 22.145
$ 13.060

$ 8.300
$ 650
$ 2.400
$ 218
$ 582
$ 120
$ 600
$ 190
$ 9.085


OZAKY CONSULTANTS
STATEMENT OF OWNER’S EQUITY
For the Month Ended December 31, 20xx
Items
Joyce Ozaky, Capital, Dec 31, 20xx
Add: Investment by Joyce Ozaky
Net Income
Subtotal
Less: Withdrawals
Joyce Ozaky, Capital, Dec 31,20xx

Amount
$ 5.439
$0
$ 9.085
$ 9.085
$ 6.000
$ 8.524

OZAKY CONSULTANTS
BALANCE SHEET
For the Month Ended December 31, 20xx
Items
Assets
Cash
Receivable from Customer
Prepaid Insurances
Office Supplies
Office Equipments
Photo Machinery
Less: Accumulated Depreciation
Total Assets
Liabilities
Payables to Sellers
Unearned Revenues
Telephone payables
Total Liabilities
Owner’s Equity
Capital, Joyce Ozaky
Less: Withdrawals, Joyce Ozaky
Income
Total Owner’s Equity
Total Liabilities and Owner’s Equity

Amount
$ 2.268
$ 1.031
$ 120
$ 200

$ 4.100
$ 3.000
$ 1.370
$ 9.349
$ 635
$0
$ 190
$ 825
$ 5.439
$ 6.000
$ 9.085
$ 8.524
$ 9.349


OZAKY
BALANCE
For the month Ended December 31,20XX
Items
LIABILITIES
Payables To Sellers
Unearned Revenues
Telephone Payables
Total Liabilities
OWNER’S EQUITY
Capital ,Joyce Ozaky
Less : Withdrawals ,Joyce Ozaky
Income
Total Owner’s Equity
Total Liabilities and Owner’s Equity

Amount
$635
$0
$190
$825
$5.439
$6.000
$9.085
$8.524
$9.349