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Template Chapter 3 - Chapter Bài 3-3A

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8 views

Template Chapter 3 - Chapter Bài 3-3A

Uploaded by

pthanhtung161105
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Wells Teaching Institute unadjusted trial balance December, 31 , 2009

Accounts unadjusted trial balance Adjustment


Debit Credit Debit Credit
Cash 28064
Accounts receivable 0 4000
Prepaid insurance 16000 3000
Teaching supplies 11000 9000
Prepaid rent 2178 2178
Professional library 33000
Accumula'ted depreciation- Professional library 10000 5000
Equipment 75800
Accumulated depreciation-Equipment 15000 10000
Accounts payable 39500
Salaries payable 0 480
Unearned training fees 12500 5000
T. Wells, Capital 71000
T. Wells, Withdrawals 44000
Tuition fees earned 111000 4000
Training fees earned 41000 5000
Depreciation expense-Professional library 0 5000
Depreciation expense- EquiPment 0 10000
Salaries expense 52000 480
lnsurance expense 0 3000
Rent expense 23958 2178
Teaching supplies expense 0 9000
Advertis ng expense 8000
Utilities expense 6000
Totals 300000 300000 38658 38658
119.616

Dr
Cash
Accounts receivable
Prepaid insurance
Shop supplies
Shop equipment
Accumulated depreciation – shop equipment
Building
Accumulated depreciation – building
Land
Wages payable
Property taxes payable
Interest payable
Unearned rent
Long-term notes payable
Bella Hanson, Capital
Rent earned
Fees earned
Wages expense
Utilities expense
Property taxes expense
Interest expense
Insurance expense
Shop supplies expense
Depreciation Expense – Shop Equipment
Depreciation Expense – Building
1 , 2009
Adjusted
Debit Credit Adjusting entries
28064 Account
4000 a lnsurance expense
13000 Prepaid insurance
2000
0 b Teaching supplies expense
33000 Teaching supplies
15000
75800 c Depreciation expense- EquiPment
25000 Accumulated depreciation-Equipment
39500
480 d Depreciation expense-Professional library
7500 Accumula'ted depreciation- Professional library
71000
44.000 e Unearned training fees
115000 161000 Training fees earned
46000
5.000 f Accounts receivable
10.000 Tuition fees earned
52.480
3.000
26.136 g Salaries expense
9.000 Salaries payable
8.000
6.000 h Rent expense
319480 319480 Prepaid rent
41.384

Cr

equipment
ng entries
DR CR
3000
3000

9000
9000

10000
10000

5000
5000 136.890

5000
5000

4000
4000

480
480

2178
2178

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