Tiếng anh chuyên nghành kết toán kiểm toán - Phần 2 ppsx

... income of $ 569 .34 reflects that posted by the bank ($119.34) plus the $450 on the collected note. 7-3 1-X3Cash 4, 968 .21 Utilities Expense 109.07 Accounts Receivable 462 . 06 Miscellaneous ... Unrealized Loss on Investments: 3-3 1-X6Unrealized Loss on Investments 5,000 Trading Securities 5,000 introduction chapterschapter 6 Cash and Highly-Liquid Investmentsgoals discussion ... virtue of this activity. 2-2 8-X4Supplies Expense 390 Fuel Expense 155 Miscellaneous Expense 70 Cash 61 5 To replenish petty cash; receipts on hand of $61 5 office supplies ($390),...

... as follows:1 2-3 1-X5Uncollectible Accounts Expense 75 ,000 Allow. for Uncollectible Accounts 75 ,000 To add 3% of sales to the allowance account ($2,500,000 X 3% = $75 ,000) This ... are initially recorded as credit sales: 1-9 -X3Accounts Receivable 1,000 Sales 1,000 Sold merchandise on "nonbank card" 1-2 5-X3Cash 980 Service Charge 20 ... finally determined to be uncollectible. The appropriate entry for the direct write-off approach is as follows: 2-1 0-X7Uncollectible Accounts Expense 500 Accounts Receivable 500 To record...

... consisting of one of the following: ã First-in, first-out (FIFO)ã Last-in, first-out (LIFO)ã Weighted-averageEach of these methods entail certain cost-flow assumptions. Importantly, the assumptions ... including specific identification, FIFO, LIFO, and weighted- average techniques.ã The perpetual system for valuing inventory. ã Lower-of-cost-or-market inventory valuation adjustments. ã Two inventory ... = $ 48, 000+Net purchases ($232,000 total)6,000 X $16 = $96,000 8, 000 X $17 = $136,000=Cost of goods available for sale ($ 280 ,000 total) 4,000 X $12 = $ 48, 0006,000 X $16 = $96,000 8, 000...

... be willing to buy them at a discount: 1-1 -X3Investment in Bonds 4,850 Cash 4,850 To record the purchase of five $1,000, 5%, 3-year bonds at 97 interest payablesemiannually The ... is repaid at maturity, the investor would also make this final accounting entry:1 2-3 1-X5Cash 5,000 3-3 -X6Available for Sale Securities 50,000 Cash 50,000 To record the purchase ... chapterschapter 9 Long-term Investmentsgoals discussion goals achievement ll in the blanks multiple choice problems check list and key terms GOALSYour goals for this "long-term investments"...

... which to choose. Four popular methods are: (1) straight-line, (2) units-of-output, (3) double-declining-balance, and (4) sum-of-the-years'-digits.Before considering the specifics of these ... but the rate is 150% or 125% of the straight-line rate (instead of 200% as with DDB).THE SUM-OF-THE-YEARS'-DIGITS METHODTHE SUM-OF-THE-YEARS'-DIGITS METHOD: This approach was used in ... methodology and terminology .ã Straight-line depreciation. ã Units-of-output depreciation. ã Double-declining balance depreciation. ã Sum-of-the-years'-digits depreciation. ã Unique features...

... necessary to record a loss and reduce the asset.0 1-1 -X1Domain Name 50,000 Cash 50,000 Paid $50,000 to purchase a domain name 0 9-3 0-X3Loss 25,000 Domain Name 25,000 Internet ... features. Goodwill is deemed to have an indefinitelife. Paid $50,000 to purchase a patent 1 2-3 1-XXAmortization Expense 10,000 Patent 10,000 To record annual amortization expense ... gave $50,000 cash along with the old truck, because the old truck was only worth $100,000:0 6-3 0-X3Accumulated Depreciation (old) 750,000 Loss 150,000 Equipment (new) 150,000...

... annum; maturity date on 3-3 1-X9 1 2-3 1-X8Interest Expense 200 Interest Payable 200 To record accrued interest for 3 months ($10,000 X 8% X 3 /12) 3-3 1-X9Interest Expense 200 ... 1-1 -X8Cash 10,000 Note Payable 10,000 To record note payable at 8% per annum; maturity date on 6-3 0-X8 6-3 0-X8Interest Expense 400 Note ... discount), are as follows: 1-1 -X8Cash 9,000 Discount on N ote Payable 1,000 Note Payable 10,000 To record note payable, issued at a discount 1 2-3 1-X8Interest Expense 1,000...

... five-year, 8% term note with interest paid annually on September 30 of each year:1 0-1 -X3Cash 10,000 Note Payable 10,000 To record note payable at 8% per annum; maturity date on 9-3 0-X8 ... until June 1. Nevertheless, the 1 2-3 1-X3Interest Expense 3,807.38 Note Payable 19,932.26 Cash 23,739.64 To record interest payment 1 2-3 1-X4Interest Expense 2,611.44 ... The resulting journal entries are: 6-1 -X1Cash 102,000 Interest Payable 2,000 Bonds Payable 100,000 To record issuance of 100, 12% bonds 9-3 0-X1Interest Expense 4,000 Interest...

... debited or credited to Paid-in Capital in Excess of Par (and, in some limited cases debited to Retained Earnings) to bring the resulting journal entry into balance: 7-1 -X2Cash 400,000 Treasury ... shares. If the initial equity illustration for Embassy Corporation was modified to reflect a four-for-one stock split of the common stock, the revised presentation would appear as follows (the only ... retained earnings to the paid-in capital accounts. The amount to move depends on the size of the distribution; (1) a small stock dividend (generally less than 2 0-2 5% of the existing shares outstanding)...

... phát sinh nghiệp vụ tăng, giảm TSCĐ (doanh nghiệp có thể sử dụng mẫu sổ này trong hệ thống kế toán doanh nghiệp - xem mẫu sổ phần sau). b. Kế toán chi tiết ở bộ phận kế toán doanh nghiệp. Tại ... 1511 02 Vật liệu B …. …… Cộng nhóm 1 1 522 01 Vật liệu C 1 522 02 Vật liệu D …… …… Cộng nhóm 2 …… ……… Tổng cộng Chương II - Kế toán quản trị các yếu tố sản xuất kinh doanh 26 b. ... cho việc Chương II - Kế toán quản trị các yếu tố sản xuất kinh doanh 30 2. 2. KẾ TOÁN QUẢN TRỊ TÀI SẢN CỐ ĐỊNH 2. 2.1. Phân loại tài sản cố định. Do TSCĐ trong doanh nghiệp có nhiều loại,...