ACCA的会计分录~1、 Tom,the owner,investment $38,000 cash along wit
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ACCA的会计分录~
1、 Tom,the owner,investment $38,000 cash along with office equipment valued at $ 15,000.2、 Made credit purchases of office equipment for $8,000 and office supplies for $2,400.3、 Provided consulting services on credit to client A $6,000.4、 Provided consulting services to client B receiving $3,000 cash.5、 Paid $300 cash salary to assistant.6、 Received a bill $200 for this month’s telephone.7、 Paid $3,000 cash for this month’s rent for office space.8、 Tom withdrew $1,100 cash from the business for personal use.Required:1、Prepare journal entries.(General journal) 2、Post to the ledger.(Use T-account)
1、 Tom,the owner,investment $38,000 cash along with office equipment valued at $ 15,000.2、 Made credit purchases of office equipment for $8,000 and office supplies for $2,400.3、 Provided consulting services on credit to client A $6,000.4、 Provided consulting services to client B receiving $3,000 cash.5、 Paid $300 cash salary to assistant.6、 Received a bill $200 for this month’s telephone.7、 Paid $3,000 cash for this month’s rent for office space.8、 Tom withdrew $1,100 cash from the business for personal use.Required:1、Prepare journal entries.(General journal) 2、Post to the ledger.(Use T-account)
1.dr Investment 38,000 cr bank 38,000 dr Property plant equipment -office equipment 15,000 cr Bank 15,000 2.dr Property plant equipment -office equipment 8,000 -office supplies 2,400 cr Creditor 10,400 3.dr Detor 6,000 cr Revenue 6,000 4.dr Bank 3,000 cr Revenue 3,000 5.dr Salaries expenses 300 cr Bank 300 6.dr Telephone expenses 200 cr Creditor 200 7.dr Rent expenses 3,000 cr Bank 3,000 8.dr Withdrawing by owner 1,100 cr Bank 1,100
ACCA的会计分录~1、 Tom,the owner,investment $38,000 cash along wit
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