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Chapter5CompletionoftheAccountingCycleReviewChp4ApplytherevenuerecognitionandmatchingprinciplesMakeadjustingentries(fourtypes)PrepareanadjustedtrialbalancePrepareabalancesheet,incomestatementandretainedearningsstatements.GlossaryClassifiedbalancesheet(分類資產(chǎn)負(fù)債表)Closingentries（結(jié)賬分錄）Correctingentries（更正分錄）Currentassets（流動(dòng)資產(chǎn)）Currentliabilities（流動(dòng)負(fù)債）Incomesummary（損益匯總）Intangibleassets（無形資產(chǎn)）GlossaryLiquidity（流動(dòng)性）Long-terminvestments（長(zhǎng)期投資）Long-termliabilities(long-termdebt)（長(zhǎng)期負(fù)債）Operatingcycle（營(yíng)業(yè)周期）Permanent(real)accounts（實(shí)賬戶）Postclosingtrialbalance（結(jié)賬后試算平衡表）Worksheet（工作底稿）CHAPTERSTUDYOBJECTIVES

1.Prepareaworksheet2.closingthebooks3.Apost-closingtrialbalance4.preparingcorrectingentries5.AclassifiedbalancesheetAccountingCycle(1)Analyzebusinesstransactions(2)Journalize(3)Posttoledgeraccounts(4)Prepareatrialbalance(5)Journalizeandpostadjustingentries(6)Prepareanadjustedtrialbalance(7)Preparefinancialstatements(8)Journalizeandpostclosingentries(9)Prepareapost-closingtrialbalanceWorksheetOptional5-1PrepareaworksheetAworksheetisamultiple-columnformthatmaybeusedintheadjustmentprocessandinpreparingfinancialstatements.

5-1Prepareaworksheet

(a)prepareatrialbalanceontheworksheet(b)entertheadjustmentsintheadjustmentcolumns(c)enteradjustedbalancesintheadjustedtrialbalancecolumns(d)extendadjustedtrialbalanceamountstoappropriatefinancialstatementcolumns

(e)totalthestatementcolumns,computenetincome(ornetloss),andcompletetheworksheetWorkSheetFormandProcedureTrialBalanceAdjustmentsAdjustedTrialBalanceIncomeStatementBalanceSheetDr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.WorkSheetAccountTitles(Ledgeraccounttitles)(Additionalaccounttitlesforadjustments)1.Prepareatrialbalanceontheworksheet.2.Enteradjustmentdata.3.Enteradjustedbalances.4.Extendadjustedbalancestoappropriatestatementcolumns.5.Totalthestatementcolumns,computenetincome,(ornetloss),andcompleteworksheet.Step1:PrepareaTrialBalanceonthe

WorkSheetINTERNATIONALTRAVELAGENCY,INC.WorkSheetForMonthEndedMarch31,2008TrialBalanceAccountTitlesDr.Cr.Cash15AccountsReceivable5PrepaidInsurance4OfficeEquipment20AccumulatedDepreciationAccountsPayable4CommonStock10Dividends220TravelServiceRevenue26DepreciationExpense2RentExpense2SalariesExpense10Totals6060Trialbalanceamountsaretakendirectlyfromledgeraccounts.Step1INTERNATIONALTRAVELAGENCY,INC.WorkSheetForMonthEndedMarch31,2008Step2:EntertheAdjustmentsintheAdjustmentsColumnTrialBalanceAdjustmentsAccountTitlesDr.Cr.Dr.Cr.Cash15AccountsReceivable5PrepaidInsurance4(a)1OfficeEquipment20AccumulatedDepreciation4(b)2AccountsPayable10CommonStock20Dividends2TravelServiceRevenue26DepreciationExpense2(b)2RentExpense2SalariesExpense10(c)5Totals6060InsuranceExpense(a)1SalariesPayable(c)5Totals88Step2Enteradjustmentamountsinappropriatecolumns,totaladjustmentscolumnsandcheckforequality.ADJUSTMENTDATA:PrepaidInsuranceexpiredduringMarch,$1.DepreciationexpenseonofficeequipmentforMarch,$2.SalariesexpenseincurredattheendofMarchbutnotyetpaid,$5.Step3:EntertheAdjustedBalancesintheAdjustedTrialBalanceTrialBalanceAdjustmentsAdjustedTrailBalanceAccountTitlesDr.Cr.Dr.Cr.Dr.Cr.Cash1515AccountsReceivable55PrepaidInsurance4(a)13OfficeEquipment2020AccumulatedDepreciation4(b)26AccountsPayable1010CommonStock2020Dividends22TravelServiceRevenue2626DepreciationExpense2(b)24RentExpense22SalariesExpense10(c)515Totals6060InsuranceExpense(a)11SalariesPayable(c)5

5Totals886767INTERNATIONALTRAVELAGENCY,INC.WorkSheetForMonthEndedMarch31,2008Step3Combinetrialbalanceamountswithadjustmentamountstoobtaintheadjustedtrailbalance.Step4:ExtendtheAdjustedTrialBalancetotheAppropriateFinancialStatementsTrialBalanceAdjustmentsAdjustedTrailBalanceIncomeStatementBalanceSheetAccountTitlesDr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Cash151515AccountsReceivable555PrepaidInsurance4(a)133OfficeEquipment202020AccumulatedDepreciation4(b)266AccountsPayable101010CommonStock202020Dividends222TravelServiceRevenue262626DepreciationExpense2(b)244RentExpense222SalariesExpense10(c)51515Totals6060InsuranceExpense(a)111SalariesPayable(c)5

55Totals88676722264541INTERNATIONALTRAVELAGENCY,INC.WorkSheetForMonthEndedMarch31,2008Step5:TotaltheStatementColumns,ComputeNetIncome,andCompletetheWorkSheetTrialBalanceAdjustmentsAdjustedTrailBalanceIncomeStatementBalanceSheetAccountTitlesDr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Cash151515AccountsReceivable555PrepaidInsurance4(a)133OfficeEquipment202020AccumulatedDepreciation4(b)266AccountsPayable101010CommonStock202020Dividends222TravelServiceRevenue262626DepreciationExpense2(b)244RentExpense222SalariesExpense10(c)51515Totals6060InsuranceExpense(a)111SalariesPayable(c)5

55Totals88676722264541NetIncome44Totals26264545INTERNATIONALTRAVELAGENCY,INC.WorkSheetForMonthEndedMarch31,2008Step5NetIncomeisextendedtothecreditcolumnofthebalancesheetcolumns.(Netlosswouldbeextendedtothedebitcolumn.)FinancialStatementsINTERNATIONALTRAVELAGENCYIncomeStatementFortheMonthEndedMarch31,2008Revenue

Travelservicerevenue$26Expenses

Salariesexpense$15

Depreciationexpense4

Rentexpense2

Insuranceexpense1

Totalexpenses22NetIncome$4INTERNATIONALTRAVELAGENCYRetainedEarningsStatementFortheMonthEndedMarch31,2008Retainedearnings,March1$0Add:NetIncome44Less:Dividends2RetainedEarnings,March31$2INTERNATIONALTRAVELAGENCYBalanceSheetMarch31,2008AssetsCash$15Accountsreceivable5Prepaidinsurance3OfficeEquipment$20Less:Accumulateddepreciation614Totalassets37LiabilitiesandStockholders’EquityLiabilities

Accountspayable$10

Salariespayable5

Totalliabilities$15Stockholders’equity

CommonStock20

Retainedearnings2

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