湖北經(jīng)濟(jì)學(xué)院雙語會計(jì)練習(xí)冊答案第三章

Prob.3–1B1.a.SuppliesExpense.....................................................1,565Supplies...............................................................1,565b.UnearnedRent..........................................................1,340RentRevenue......................................................1,340c.WagesExpense........................................................2,150WagesPayable....................................................2,150d.AccountsReceivable................................................11,278FeesEarned.........................................................11,278e.DepreciationExpense..............................................1,000AccumulatedDepreciation.................................1,0002.Adjustingentriesareaplannedpartoftheaccountingprocesstoupdatetheaccounts.Correctingentriesarenotplanned,butariseonlywhennecessarytocorrecterrors.Prob.3–2Ba.AccountsReceivable................................................1,150FeesEarned.........................................................1,150b.SuppliesExpense.....................................................1,390Supplies...............................................................1,390c.RentExpense............................................................6,000PrepaidRent........................................................6,000d.DepreciationExpense..............................................1,650AccumulatedDepreciation.................................1,650e.UnearnedFees..........................................................4,725FeesEarned.........................................................4,725f.WagesExpense........................................................2,180WagesPayable....................................................2,180Prob.3–3Ba.AccountsReceivable3,200FeesEarned3,200b.SuppliesExpense2,590Supplies2,590c.DepreciationExpense3,850AccumulatedDepreciation3,850d.UnearnedFees1,000FeesEarned1,000e.WagesExpense820WagesPayable820Prob.3–4B2006June30SuppliesExpense................................................2,670Supplies.........................................................2,67030InsuranceExpense..............................................2,550PrepaidInsurance.........................................2,55030DepreciationExpense—Equipment...................7,020AccumulatedDepreciation—Equipment.....7,02030DepreciationExpense—Automobiles................3,650AccumulatedDepreciation—Automobiles3,65030UtilitiesExpense..................................................420AccountsPayable.........................................42030SalaryExpense....................................................1,560SalariesPayable...........................................1,56030UnearnedServiceFees.......................................2,000ServiceFeesEarned.....................................2,000Prob.3–5B1.a.InsuranceExpense................................................3,200PrepaidInsurance.............................................3,200b.SuppliesExpense..................................................1,040Supplies.............................................................1,040c.DepreciationExpense—Building..........................1,320AccumulatedDepreciation—Building.............1,320d.DepreciationExpense—Equipment......................4,100AccumulatedDepreciation—Equipment.........4,100e.UnearnedRent........................................................3,000RentRevenue....................................................3,000f.SalariesandWagesExpense................................1,760SalariesandWagesPayable............................1,760g.AccountsReceivable.............................................3,200FeesEarned......................................................3,200Prob.3–5BConcluded2.BERSERKCOMPANYAdjustedTrialBalanceDecember31,2006Cash............................................................................3,700................AccountsReceivable.................................................22,100................PrepaidInsurance......................................................1,600................Supplies......................................................................280................Land............................................................................75,000................Building......................................................................141,500................AccumulatedDepreciation—Building.....................................93,020Equipment..................................................................90,200................AccumulatedDepreciation—Equipment.................................69,400AccountsPayable.....................................................................8,100Salaries&WagesPayable.......................................................1,760UnearnedRent..........................................................................1,500EthelPringle,Capital................................................................134,000EthelPringle,Drawing...............................................10,000................FeesEarned..............................................................................199,600RentRevenue............................................................................3,000Salaries&WagesExpense.......................................97,340................UtilitiesExpense........................................................28,250................AdvertisingExpense.................................................15,200................RepairsExpense........................................................11,500................DepreciationExpense—Equipment.........................4,100................InsuranceExpense....................................................3,200................DepreciationExpense—Building..............................1,320................SuppliesExpense......................................................1,040................MiscellaneousExpense.............................................4,050................510,380510,380Prob.3–6B1.a.SuppliesExpense.....................................................1,025Supplies...............................................................1,025b.AccountsReceivabl