note

Journalize the entries to record the following:
a. Check NO.2715 is issued to establish a petty cash fund of $750.
b. The amount of cash in the petty cash fund is now $119.57. 
　Check No. 3120 is issued to replenish the fund, based on the following summary of petty cash receipts: office supplies, $415.83; miscellaneous selling expense, $107.90;miscellaneous administrative expense,$88.10(Since the amount of the check to replenish the fund plus the balance in the fund do not equal $750, record the discrepancy in the cash short and over account.)

(Since 相當數量檢查重新補充資金加上平衡在資金不合計$750, 不記錄差誤在現金短小和帳戶。)


a. SetUp a Petty Cash Fund:
　Petty Cash
　　Cash (Cash in Bank)

b. Postage Expense
　Offices Supplies
　Miscellaneous Expense
　Transportation-In
　　Cash
　　Cash Short and Over


 

The Orchid Company completed the following selected transactions during June 2006:

June 1.     Established a petty cash fund of  $600.

6.          The cash sales for the day, according to the cash register records, totaled $7,998.50. The actual cash received from cash sales was $8,008.15.

30.   Petty cash on hand was $50.75. Replenished the petty cash fund for the following disbursements, each evidenced by a petty cash receipt:

June 3. Store supplies, $30.75.

8. Express charges on merchandise purchased, $100.75(Merchandise Inventory)

12. Office supplies, $74.30.

15. Office supplies, $35.20.

19. Postage stamps, $52.00 (Office Supplies).

20. Prpair to fax, $100.00 (Miscellaneous Administrative Expense).

21. Repair to printer, $51.50 (Miscellaneous Administrative Expense).

22. Postage due on special delivery letter, $18.00 (Miscellaneous Administrative Expense).

27. Express charges on merchandise purchased, $60.50 (Merchandise Inventory).

        30.   The cash sales for the day , according to the cash register records, totaled $9,009.50. The actual cash received from cash sales was $8,988.35.

        30.   Decreased the petty cash fund by $150.

Instructions

Journalize the transaxtions.

  June 3.    建立了一筆零用金資金$600 。

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。

調整分錄：

a.     預收收入        9600                (L-)  應減未減→負債溢估

                某某收入        9600        (R+) 應加未加→收入短估

b.     薪資支出   3740                  (E+) 應加未加→費用短估

                應付薪資        3740        (L+) 應加未加→負債短估

Error (a)
Overstated.Understated.
Error (b)
Overstated.Understated.
誇張。保守地說。

1. Revenue for the year would be
2. Expenses for the year would be
3. Net income for the year would be
4. Assets at December 31 would be
5. Liabilities at December 31 would be
6. Owner's equity at December 31 would be

1. 收支年會是
2. 費用年會是
3. 淨收入年會是
4. 財產在12月31 日會是
5. 責任在12月31 日會是
6. 責任人權益在12月31 日會是

EXERCISE 3-26
The unadjusted and adjusted trial balances for Baker Services Co. On December 31, 2006, are shown below.
未調整和調整後試算表為貝克為Co 服務。在2006 年12月31 日, 下面被顯示。
Baker Services Co.Trial Balance.Unadjusted. Adjusted.
貝克為Co 服務。試算表。未調整。調整。

Journalize the five entries that adjusted the accounts at December 31, 2006. None of the accounts were affected by more than one adjusting entry.
記日記調整帳戶在2006 年12月31 日的五個詞條。無帳戶由超過一個調整的詞條影響了。

EXERCISE 3-2
The accountant for Hourly Laundry prepared the following unadjusted and adjusted trial balances. Assume that all balances in the unadjusted trial balance and the amounts of the adjustments are correct. Identify the errors in the accountant's adjusting entries.
會計為每小時洗衣店準備了以下未調整和調整後試算表。假設, 所有平衡在未調整的試算表和相當數量調整是正確的。辨認錯誤在會計的調整的詞條。

Hourly Laundry.Trial Balance.
*$1,700 of insurance expired during the year.
小時洗衣店。試算表。
* $1,700 保險到期了在年期間。