科目：會計


問題：


科目：會計

問題：

The income statement of Olympic Corp.for the month of July shows net income of
$1,400 based on Service Revenue $5,500, Wages expense $2,300, Supplies expense
$1,200,and Utilities Expense $600. In reviewing the statement,you discover the
following.

(1)Insurance expired during of $400 was omittied
(2)Supplies expense includes $300 of supplies that are still on hand at July
31.
(3)Depreciation on equipment of $150 was omitted.
(4)Accrued but unpaid wages at July 31 of $300 were not include.
(5)Services provided but unrecorded totaled $1,000.


Instructions
Prepare a correct income statement for July 2006.


我自己的想法：
先把每一個分錄做出來

1.｛insurance expence 400 2.｛supplies expence 900
｛ ｛
｛ prepaid insurance 400 ｛ supplies 900


3.｛depreciation expense 150 4.｛salaries expense 300
｛ ｛
｛ accumulated depreciation-equipment 150 ｛ salaries payable 300

5.我不會作第五個分錄


我不懂的地方：
最後再編試算表的時候....
為什麼service revenue 要加1000元?
wage expense 為什麼是加的....而且只加300元?
反而 supplies expense 是減的...減300元?


--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 61.229.197.208

> -------------------------------------------------------------------------- <

作者: phoenie (Ambivalence) 看板: TransEcoAcc
標題: Re: [會計] 一題會計題目
時間: Wed Dec 6 11:48:04 2006


第2題的意思是supplies 還沒消耗，可是帳上卻已經把它列為費用
所以費用多計要減掉，相反地計算NI 時就要加回

第5題是已提供服務卻沒記錄，分錄是
Cash 1,000
Service revenue 1,000

至於你說的wages expense 你第4題分錄都會寫了
怎麼會不知道編試算表時要加300，費用在借方是增加阿


※ 引述《walolo (失憶....)》之銘言：
: 科目：會計
: 問題：
: 科目：會計
: 問題：
: The income statement of Olympic Corp.for the month of July shows net income of
: $1,400 based on Service Revenue $5,500, Wages expense $2,300, Supplies expense
: $1,200,and Utilities Expense $600. In reviewing the statement,you discover the
: following.
: (1)Insurance expired during of $400 was omittied
: (2)Supplies expense includes $300 of supplies that are still on hand at July
: 31.
: (3)Depreciation on equipment of $150 was omitted.
: (4)Accrued but unpaid wages at July 31 of $300 were not include.
: (5)Services provided but unrecorded totaled $1,000.
: Instructions
: Prepare a correct income statement for July 2006.
: 我自己的想法：
: 先把每一個分錄做出來
: 1.｛insurance expence 400 2.｛supplies expence 900
: ｛ ｛
: ｛ prepaid insurance 400 ｛ supplies 900
: 3.｛depreciation expense 150 4.｛salaries expense 300
: ｛ ｛
: ｛ accumulated depreciation-equipment 150 ｛ salaries payable 300
: 5.我不會作第五個分錄
: 我不懂的地方：
: 最後再編試算表的時候....
: 為什麼service revenue 要加1000元?
: wage expense 為什麼是加的....而且只加300元?
: 反而 supplies expense 是減的...減300元?

--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 140.119.128.21