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làm 20 nghiệp vụ tự chọn là làm thoe accounting cycle
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I. General introduction about John Sprouts Boutique ............................................. 3
1st
3 rd
3 4th - 1,500 = - 1, 4 6 th +8,000 = +8, 5 8 th +500 = + 6 9 th - 9,000 = - 9, 7 11 th - 700 = - 700 8 13 th - 450 = - 450 9 15 th
10 16 th +6,500 = +6,
John’s, Capital 140, Invested by John 2 3rd Bakery Supplies 2, Cash 2, purchase of bakery supplies for cash 3 4th Rent Expense 1, Cash 1, To record payment for office rent. 4 6 th Cash 8, Service Revenue 8, cash collected from services rendered. 5 8 th Bakery Supplies 500 Account Payable 500 purchase of office supplies for cash 6 9 th Packaging and Logo Expense 9, Cash 9, purchase of packaging and logo. 7 11 th Advertising Expense 700 Cash 700 record payment for online advertising. 8 13 th Repairs Expense 450 Cash 450
payment for computer repairs 9 15 th Prepaid Insurance 15, Paid 12 months’ premium in advance. Cash 15, 10 16 th Cash 6, Unearned Service Revenue 6, payment received from service customer. 11 19 th Bakery Supplies 800 Cash 800 purchase of bakery reference books for cash. 12 20 th John's Withdrawals 2, Cash 2, Withdrawal by John's 13 22nd Prepaid Insurance 2, Payment for insurance premiums $30,000/12months= 2,500/month Cash 2, 14 24th Salaries Expense 3, Cash 3, Payment of employee salaries 15 25th Telephone Expense 500
Date Dr Cr 15 th 15, 22nd 2,500 2, Balance 17 , Bakery Equipment Date Dr Cr 1st 50, Balance 50, Accumulated Depreciation – Bakery Equipment Date Dr Cr 31st 2, Balance 2, Bakery Supplies Date Dr Cr 3rd 2, 8 th 500 19 th 800 31 st^ 3,
Service Revenue Date Dr Cr 6 th 8, 28 th 20, 31st 28, Balance 0 Commissions Earned Date Dr Cr 26 th 3, 31st 3, Balance 0 Rent Expense Date Dr Cr 4th 1, 31st 1, Balance 0 Packaging and Logo Expense Date Dr Cr 9th 9, 31st 9,
Balance 0 Advertising Expense Date Dr Cr 11th 700 31st 700 Balance 0 Repairs Expense Date Dr Cr 13th 450 450 Balance 0 Salaries Expense Date Dr Cr 24th 3, 31st 3, Balance 0 Telephone Expense Date Dr Cr 25th 500 500 Balance 0
5. Unadjusted Trial Balance
612 Depreciation Expense—Bakery Equipment 0 617 Rent Expense 1, 627 Packaging and Logo Expense 9, 632 Advertising Expense 700 648 Repairs Expense 450 650 Bakery Supplies Expense 0 666 Salaries Expense 3, 671 Telephone Expense 500 675 Professional development courses expense 800 679 Event Decorations Expense 4,500 ____ Totals 178 ,500 178,
6. Adjusting entries John’s Sprouts Boutique Adjusted Entries January 31th Date (Janua ry) Account Deb it Cre dit 31st Bakery Supplies Expenses………………. 650
Bakery Supplies………. 130
Record supplies used during the month
617 Rent Expense 1, 627 Packaging and Logo Expense 9, 632 Advertising Expense 700 648 Repairs Expense 450 650 Supplies Expense 3, 666 Salaries Expense 3, 671 Telephone Expense 500 675 Professional development courses expense 800 679 Event Decorations Expense 4,500 ____ Totals $181, 000 $181, 000
8. Income Statement John’s Sprouts Boutique Income Statement For year ended January 31 Revenues Service Revenue 2 8, Commissions Earned 3, Expenses Depreciation Expense—Bakery Equipment 2, Rent Expense 1, Packaging and Logo Expense 9,
John’s Sprouts Boutique
10. Balance Sheet
