一．登录日记账P14.P17Record the following entries in the general journal for Stephens Cleaning Company:(a)Invested $10000 cash in the business(b)Bought office furniture for $2000(c)Bought equipment of $6000 on account(d)Received $2200 in cleaning income(e)Paid a quarter of the amount that is owed on the equipment(a)Cash 10000Stephens, Capital 10000(b)Office Furniture 2000Cash 2000(c)Equipment 6000Accounts payable 6000(d)Cash 2200Cleaning Income 2200(e)Accounts payable 1500Cash 150001。
登录日记账p14.p17记录斯蒂芬斯清洁公司的一般日记中的下列条目：1）在该业务上投资10000美元的现金（2）为2000美元购买的办公家具（3）购买6000元的设备（4）在清洁收入中获得2200美元（5）支付所欠设备的四分之一的金额（1）现金10000斯蒂芬斯，首都10000（2）办公家具2000现金2000（3）设备6000应付账款6000（4）现金2200清洗收入22005）应付账款1500现金15000二．应收票据及利息收回核算及会计分录 P37.P38Let’s take for instance the information in Example 2.8 (The next day, on February 9, Dickson Hunter issued a note on Ted Lott to replace the debt he owed.) Suppose Dickson Hunter’s note was conditioned for 90 days with an annual interest rate of 10%. Then Ted had to calculate: Duration of Note:Days remaining in Feb. 19(28-9=19)Days in Mar. 31Days in April 30Days in May + 10Total days 90Interest of Note:Interest =Note Value *Interest Rate *Duration=550*10%*90/360=13.75On the maturity date, Ted’s book entry would be:May 10Cash 563.75Notes Receivable 550Interest Income 13.75Assume that on March 14, Farm Land Products received a 12% ,30-day note from the customer, J.Halsted, in settlement of the existing account receivable of $1500. Journalize the entry for this transaction and the collection on the maturity date.Cash =1500*(1+12%/12)=1515Mar. 14Notes receivable 1500Accounts receivable 1500Apr. 13Cash 1515Notes Receivable 1500Interest Income 152。
应收票据及利息收回核算及会计分录p37.p38让我们举个例子例2.8中的信息（下一天，2月9日，迪克森猎人发出注意特德洛特代替他所欠的债。
）假设迪克森猎人的注意是有条件的90天，年利率为10%。
然后泰德不得不计算：注意持续时间：剩下的日子在2月19日（28-9 = 19）3月31日天4月30日天5月10日总的90天票据利息：利息=票据价值*利率*持续时间= 550 * 360 * 90 / 10%= 13.75在到期日，泰德的书将是：5月10日现金563.75应收票据550利息收入13.75假设3月14日，农场土地的产品获得了12%、30天注意从顾客、J.霍尔斯特德，在现有的1500美元的应收账款结算。
分录录入此交易和收藏在到期日。
现金= 1515 *（12 + 12% / 1）= 15003月14日应收票据1500应收账款15004月13日现金1515应收票据1500利息收入15三．销货成本及期末存货会计核算 P39For inventory taking, let’s assume that Whitman Company purchased inventory , lawn mowers, for $8000 when it was established on March 1. In its operation during the month, Whitman purchased inventory $20000,the balance on March 31 was $12000. But on March 31, Whitman purchased another lot of inventory, $1000. Inventory was then shown as follow: Beginning inventory $8000Net purchases 21000(20000+1000)Cost available for sale 29000Ending inventory 13000(12000+1000)Cost of goods sold $16000If on March 31, the end of the month , the additional $1000 is not counted, cost of goods sold will be $1000 higher, and gross revenue and next income will be understated by $10003。
销货成本及期末存货会计核算P39清查，让我们假设怀特曼公司购买库存，割草机，为8000美元时，它成立于3月1日。
在其运营的一个月内，怀特曼购买的库存为20000美元，3月31日的余额为12000美元。
但在3月31日，怀特曼购买了另一个大量的库存，1000美元。
库存，然后显示如下：开始库存8000美元网购21000（20000 + 1000）成本可供出售29000期末库存13000（12000 + 1000）商品销售成本16000美元如果在3月31日，这个月底，另外的1000元不算，销售成本将高出1000美元，而总收入和未来收入被低估了1000美元四．赊销账款及收回会计分录 P34On February 8 after Ted Lott provided law services to a client, Dickson Hunter Co., he received from the client a promise of paying $550 for the law service. So the entry would be:Feb. 8Accounts Receivable 550Fees Income 550The next day, on February 9, Dickson Hunter issued a note to Ted Lott to replace the debt he owed. The entry in Ted’s book was as follows: Notes Receivable 550Accounts Receivable 5504赊销账款及收回会计分录P34。
在泰德洛特提供了法律服务客户2月8日，迪克森猎人有限，他收到客户承诺支付550美元的法律服务。
因此，该条目将是：2月8日应收账款550手续费收入的5502月9日的一天，，迪克森猎人发出照会Ted Lott代替他所欠的债。
在泰德的书的条目如下：应收票据550应收账款550五．直线及单位产量折旧核算P48 P54For illustration, let’s assume that Lot Law Firm, on Feb.26 , buys 5 computers for its clerical use. The computers cost $20000, each at $4000, and are estimated a 4-year useful life, with total residual value of $2500, each at $500. With the above formula, the annual of depreciation expense is calculated as:Annual Depreciation Expense= ($20000-$2500)/4=$4375The entry to record the straight –line depreciation each year is : Depreciation Expense 4375Accumulated Depreciation ,computers 4375为了便于说明，我们假设很多法律公司，2月26日，买5台电脑使用的文书。
电脑成本20000美元，每4000美元，预计4年的使用寿命，以2500美元的总剩余价值，每个500美元。
用上述公式计算，折旧费用的年度计算为：年度折旧费用=（20000美元- 2500美元）/ 4 = 4375美元记录的直线折旧每年的条目是：折旧费用4375累计折旧，计算机4375Depreciation Expense is reported on the income statement. Accumulated Depreciation is reported on the balance sheet. Book value is the difference between the original cost and Book value is the accumulated depreciation, as is known in the balance sheet of the first year: Fixed AssetsComputers $20000Less: Accumulated Depreciation 4375Book value $15625折旧费用报告在损益表上。