EXERCISE 3-1
Classify the following items as (a) deferred expense (prepaid expense), (b) deferred revenue (unearned revenue). (c) accrued expense (accrued liability), or (d) accrued revenue (accrued asset).
1. Salary owed but not yet paid.
2. Supplies on hand.
3. Fees received but not yet earned.
4. Fees earned but not yet received.
5. Taxes owed but payable in the following period.
6. Utilities owed but not yet paid.
7. A two-year premium paid on a fire insurance policy.
8. Subscriptions received in advance by a magazine publisher.
分類以下項目如同(a) 順從了費用(被預付的費用), (b) 遞延收入(未實現收入) 。(c) 累積費用(累積責任), 或(d) 累積收支(累積財產) 。
1. 薪金被欠但不有償。2. 供應在手。3. 費被接受但不被贏得。4. 費被贏得但不被接受。5. 收稅欠但付得起在以下期間。6. 公共事業被欠但不有償。7. 2 年的保險費支付了在火險政策。8. 捐款按雜誌出版商事先接受。
EXERCISE 3-2
The following accounts were taken from the unadjusted trial balance of Dobro Co.,a congressional lobbying firm. Indicate whether or not each account would normally require an adjusting entry. If the account normally requires an adjusting entry, use the following notation to indicate the type of adjustment:
AE-Accrued Expense
AR-Accrued Revenue
DR-Deferred Revenue
DE-Deferred Expense
To illustrate, the answers for the first two accounts are shown below.
以下帳戶被採取了從Dobro Co., 國會遊說的企業未調整的試算表。表明是否各個帳戶通常會要求一個調整的詞條。如果帳戶通常要求一個調整的詞條, 使用以下記法表明類型調整:
AE 被累積的費用 AR 累積了收支DR 延期的收支DE 延期的費用
說明, 答復為第一二個帳戶下面被顯示。
Aaron Piper,Drawing...Does not normally require adjustment.
Accounts Receivable...Normally requires adjustment(AR).
Aaron Piper,Drawing... 通常不要求調整。應收帳款... 通常要求調整(AR) 。
EXERCISE 3-3
The balance in the supplies account, before adjustment at the end of the year, is $1,175. Journalize the adjusting entry required if the amount of supplies on hand at the end of the year is $743.
平衡在供應認為, 在調整之前年底, 是$1,175 。記日記調整的詞條要求如果相當數量供應在手年底是$743 。
EXERCISE 3-4
The supplies and supplies expense accounts at December 31, after adjusting entries have been posted at the end of the first year of operations, are shown in the following T accounts:
供應和供應開支帳在12月31 日, 在調整的詞條以後被張貼了在第一年操作的結尾, 被顯示在以下T 帳戶:
EXERCISE 3-17
The accountant for Carter Medical Co., a medical services consulting firm, mistakenly omitted adjusting entries for (a) unearned revenue earned during the year ($9,600) and (b) accrued wages ($3,740). Indicate the effect of each error, considered individually, on the income statement for the current year ended December 31. Also indicate the effect of each error on the December 31 balance sheet. Set up a table similar to the following, and record your answers by inserting the dollar amount in the appropriate spaces. Insert a zero if the error does not affect the item.
會計為卡特醫療Co. 、一家醫療服務咨詢公司, 錯誤地被省去的調整的詞條為(a) 未實現收入被贏得在年($9,600 期間) 並且(b) 累積薪水($3,740) 。表明各個錯誤的作用, 單獨地被考慮, 在收入報告本年度被結束12月31 日。並且表明各個錯誤的作用在12月31 日資產負債表。設定桌相似與以下, 和記錄您的答復由插入美元數額在適當的空間。插入零如果錯誤不影響項目。
卡特醫療服務公司的會計，未調整的錯誤項目：(a) 預收收入中今年賺9600元 (b) 應付薪資3740元。逐一考慮各別的錯誤對年底損益表上的影響，並表明每個錯誤在年底的資產負債表上的結果。建立表格，在適當的地方寫下你的答案，如果錯誤不影響科目則填零。
95’ (4)