ch 酒店財務會計記賬過程_第1頁
ch 酒店財務會計記賬過程_第2頁
ch 酒店財務會計記賬過程_第3頁
ch 酒店財務會計記賬過程_第4頁
ch 酒店財務會計記賬過程_第5頁
已閱讀5頁,還剩60頁未讀 繼續(xù)免費閱讀

下載本文檔

版權說明:本文檔由用戶提供并上傳,收益歸屬內容提供方,若內容存在侵權,請進行舉報或認領

文檔簡介

Chapter3:

TheRecordingProcessGlossaryAccountChartsofaccountsCommonstockCompoundentryCreditDebitGlossaryDouble-entrysystemGeneraljournalGeneralledgerJournalJournalizingLedgerPostingGlossaryRetainedearningsSimpleentryTaccountThree–columnformofaccountTrialbalanceTheRecordingProcess1.TheAccount2.StepsintheRecordingProcess3.TheRecordingProcessIllustrated4.TheTrialBalance5.ElectronicDataProcessing3.1TheAccountsAnindividualaccountingrecordofincreasesanddecreasein…AbasicstorageunitfordataMustbeestablishedforeachseparateclassificationAccount(NameofAccount)(leftside)T-account(rightside)ThreebasicpartsDebitbalanceCreditbalanceTheexpandbasicequationis:Assets=Liabilities+Stockholders’equity-DividendsRevenues+-ExpensesCommonstockTheeffectsofdebitsandcreditsonassetsandliabilitiesAccountsAssetsliabilitiesDebitsIncreaseDecreaseCreditsDecreaseIncreaseNormalbalanceDebitCreditDouble-entrysystemTh本e習ef瓦fe故ct倍s膨of盡d胖eb字it輩s半an襲d雅cr亦ed萌it腫s行on窩s麥to活ck籠ho管ld粥er腹s’到e扯qu么it犬yAc輪co伐un摔tsCo盛mm號on日s剖to鈔ckRe鞭ta座in監(jiān)ed毅e面ar瓶ni夸ng爽sDi覺vi顛de臘nd辣sRe挪ve陜nu繞esex遲pe歸ns蠟esDe艷bi哄tsDe階cr碌ea遵seDe凈cr點ea差seIn吹cr火ea雹seDe紀cr色ea償seIn此cr呈ea撓seCr紡ed賤it驢sIn雕cr薯ea軟seIn益cr擔ea挎seDe你cr印ea握seIn潑cr議ea氧seDe某cr稈ea央seNo軋rm勤al炮b耀al巨an阻ceCr年ed腰itCr舅ed云itDe舞bi姜tCr辮ed星itDe憂bi捷tQ1屢:Th吃e糠de爬bi赴t爹or撐c選re奸di販t,傲w菜hi項ch捕o宣ne猜y體ou堂l盾ik曉e額or冷w誼hi蟲ch層o腐ne況i義s衡be蜘tt筆er素?叨wh批y?3.鳳2號Th挺e嚇re燒co娃rd逗in浙g啟pr絡oc漏es嘩sAn冠al軍yz廟eea紙ch亞t餃ra與ns誤ac叮ti歐onEn眾te眨r販tr嚼an糕sa敞ct備io仰n病in器ajo畫ur妥na忌lTr肺an看sf牌er老jo翅ur緞na爭l從in趙fo韻rm仍at塑io挺n府tole塊dg蓬er糕a尸cc任ou萄nt3.謠2.釀1G敘en鳴er醫(yī)al裹j意ou遮rn鵝alGeneralJournalJ1DateAccountsTitlesandExplanationRef.Dr.Cr.P7約5,市76貝I堤ll種us釋tr擁at征io漏n貴3-浴14蜻,3婚-1率5Q2:ab廊ou絡t品J傾ou乎rn瞇al梢iz宴in邪gIn仙a轟ct散ua卡l宿pr特ac妄ti灑ce幅,駛tr瘦an警sa是ct暈io枕ns姻a衰re瀉s紡el殿do疲m如re樹co濫rd掛ed珍d遠ir妖ec據tl虹y蛛in須l酷ed弦ge賄r規(guī)ac岸co地un稱ts犁.扒W太hy竹?Re軍as米on裝s:1.Th務er脫e隸isno線t均ro習omfo順r芳mu惕ch輸d熟et心ai像le河d白in收fo洋rm剃at雞io補n濾in萍a慘l鋤ed翅ge璃r器ac愿co揉un晃t.2.則Fa園il帝t斗o廣re繳co馬rd掀a椅c垃om返pl示et野e劉re奔co充rdof曉e共ac民h色tr博an尼sa購ct挖io本n皮in監(jiān)a戶ny重o供ne泊p羽la絮ce厭.3.傾If奮t軋ra倒ns蛋ac鎖ti乘on弊s蒙ar抽e房誠re雜co裁rd痛ed蜻d揭ir扔ec貞tl窄y帆in棉t路he詳a內cc隆ou組nt診s,er其ro獄rs切a業(yè)re百e傍as中il仰y賤ma閃dean殼d腎ar呆edi擁ff筑ic州ul旗t籌to攏l饒oc射at進e.Jo憑ur顛na映li號zi質ngTr忌an吳sa拉ct網io助nsGe喘ne洗ra梅lJo雕ur招na勻lJo債ur雙na推li和zi上ngGeneralJournalDateAccounts/ExplanationPost.Ref.DebitCredit2010Jan.1Cash10150000NotesPayable-FirstBank20150000TorecordamountborrowedfromFirstBankEx末pl芳an厭at灶io識n箭of聾t飲he絕t已ra記ns祝ac飄ti睜on3.散2.脅2沾Th努e獨L介ed秧ge堅rGe筋ne漠ra倉l看le勁dg泥er(P7謀8)Ch紋ar祖ts荷o伶f交ac老co靜un森ts謹(碌P8羅1)St汗an瘡da圈rd猜F禽or潤m劉of染A餓cc咳ou扎ntCashNo.101DateExplanationRef.Dr.Cr.BalanceAccountTitleAccountNo.DateAccounts/ExplanationRef.DebitCreditBalanceJan1InitialinvestmentJ1100000100000Jan1LoanfrombankJ150000150000Un共if偉or茅m劉sy算st亂em攜o葛f嚇Ac拼co捕un貿ts旬f悔or洽t忽he剝L銷od肅gi本ng春In生du過st凳ry江(9鉗th畜)As蒜se欣ts雪10購0-肯19頸9Li根ab堪il倍it獵ie頓s墓20帳0-填28佳0Eq卡ui輕ty證28故1-佩29腿9Re先ve晃nu挽e界3根00扎-3己99Co缸st高o深f既Sa淘le茫s躬4附00演-4魄99Pa揭yr歇ol雅l僻an呼d丘Re富la惰te昨d肝Ex淹pe桿ns浮es館50惰0-字59利9Ot異he范r炸E鴉xp杜en嶼se李s捐60肢0-鬼69邀9Fi洗xe對d叫Ch敗ar腰ge滔s涂70訴0-泉79用9As凱se穿ts畝10委0-喜19指910倉0嬸Ca睡sh10太1劇Ho棵us崗e雄Fu堆nd幅s10昆3艘Ch億ec覺ki病ng姥A碎cc湊ou腹nt10提5戰(zhàn)Pa厘yr技ol輛l質Ac嫌co練un沃t10忠7神Sa釣vi泊ng哭A壤cc館ou務nt10驅9課Pe超tt便y同Ca灘sh11專0準Sh綁or鄙t-界te何rm漿I奪nv匠es社tm其en篇tsAs掙se掃ts妥10卷0-環(huán)19嘉912滲0鳥Ac私co見un如ts衛(wèi)R陰ec論ei族va諷bl瘡e12五1么Gu制es圣t意le印dg孔er12昆2前Cr丈ed辦it基c曉ar擱d駱Ac欠co死un厘ts12砍3氧Di遙re丸ct逗B騰il水l12鏟4擦No拴te忘s屢Re零ce祝iv貪ab途le倍(線cu蠢rr羅en明t)12乘4安Du俘e溜fr腿om舉e涼mp扎lo童ye逐es12改6染Re次ce喜iv兼ab閘le譜f裁ro絲式m耍Ow虛ne輕r12侄7炸Ot巴he濫r距Ac進co略un智ts錘R脆ec稻ei超va潑bl馳e12炎8礎In掩te虧rc凝om堅pa垃ny挺R熄ec旋ei過va濫bl球es12遣9術Al饑lo紛wa快nc支e勒fo洽r錦Do湯ub飲tf容ul僚A拍cc患ou賣nt胳sAs懸se何ts鋪10導0-拌19長913尤0傷In靈ve歇nt洽or應y13治1年Fo漠od13瓶2拒Li粒qu勞or13蠶3爹Wi圾ne13統(tǒng)5痰Op片er塵at慌in查g襖Su閣pp事li題es13拆6裂Pa綱pe數r兼Su線pp某li調es13墻7痰Cl你ea妖ni紹ng院S倦up泰pl佩ie叉s13敗8街Ch透in奧a,涼G盜la染ss忙wa敗re彩,引Si劑lv查er豬,綢Li巾ne住n,低an寒d字Un蓄if害or泳ms怒(錘Un析op垃en億ed跌S土to伐ck礎)13用9松Ot黨he煤rAs惑se牲ts怖10劫0-柜19披914牧0節(jié)Pr近ep珍ai趣ds14儉1慰Pr撥ep蘋ai態(tài)d善In藍su指ra架nc睬e14悉2鉤Pr忍ep扣ai冰d替Ta牽xe倡s14確3節(jié)Pr誦ep眠ai院d紙Wo好rk申er慶s’羨C腫om陣pe遲ns郵at乳io攔n14賤4憑Pr忠ep坑ai銀d辦Su君pp遵li備es14藍5接Pr泊ep婆ai俱d淹Co為nt垃ra衣ct錦s14用9膊Ot練he抵r萬Pr項ep閑ai戴dsAs愚se蛇ts傅10抖0-胖19爆916持0叢Pr蜘op為er絞ty嫂a寨nd竄E芝qu訊ip踏me趴nt16兆1撕La吃nd16量2糖Bu悶il費di托ng豪s16江3圓Ac賓cu傷mu蹲la耀te卵d提De孫pr強ec衛(wèi)ia猜ti胡on欠-B舌ui絹ld籌in便gs16獸4訊Le擊as宅eh鄉(xiāng)豐ol銳ds值a租nd哀L掃ea豎se城ho自ld灘s耽Im發(fā)pr顆ov雨em袖en膏ts16舒5腹Ac柔cu捕mu憂la護te碼d轉De般pr波ec箱ia青ti串on辱-吧Le淹as穗eh順ol縫ds16裂6耕Fu魯rn丟it挎ur墾e外an床d總Fi有xt般ur射es16辱7摸Ac藝cu制mu團la炎te勾d嘉De扁pr屑ec助ia陣ti宋on丈-柄Fu宜rn鋪it酬ur關e兄an立d臭Fi券xt接ur滾es16甘8鏈Ma徑ch中in挽er男y寺an尺d遠Eq譜ui猛pm掀en子t16咐9敲Ac詠cu妨mu嘗la哀te剝d挨De新pr著ec扛ia鑰ti險on鎖-臟Ma湊ch蒼in超er沙y沉an斯d氏Eq權ui蹤蝶pm出en心tPo虜st亡in分gJo汗ur蠶na士lLe縮慧dg呈erA送bo北ok趟o詠for嶼ig窯in景al敢e城nt費ryA廟bo蔬okof切f濾in襖al絨e四nt送ryPo寇st幅in換g黎is廉d使on瞞epe奧ri稈od堤ic比al耐lyIl論lu遷st豆ra天ti及on殿o吃f就Re夸la守ti和on腐o滾f燈Jo援ur拾na咸l壁an煮d奴Le創(chuàng)dg跟er際A膚cc茂ou寒nt意sGeneralJournalDateAccounts/ExplanationRef.DebitCredit2008Jan.1Cash100100000MollyMable,Capital300100000TorecordinvestmentbyMollyMableintheMableMotel.Jan.1Cash10050000NotesPayable-FirstBank22050000TorecordamountborrowedfromFirstBankAccountTitleAccountNo.DateAccounts/ExplanationRef.DebitCreditBalanceJanInitialinvestmentGJ1100000100000LoanfrombankGJ15000015000013210迫0Ca蛇sh43.屬3緞Th雄e企re擴co柿rd槳in濟g特pr萌oc劍es嘆s格il柱lu你st鳴ra灘te洲dTr壟an田sa左ct熔io職nBa逐si搏c增An嶼al黨ys炒isJo扮ur沃na批l化en蠶tr主yPo符st獄in四gDe竟bi必t-止C陸re陳di慈t隔an盞al羞ys震isP8卷2-換86漠I絕ll魚us悔tr猴at政io更n溉3-明203.脂4監(jiān)Th盈e曠Tr爬ia扛l辦Ba正la襖nc嚴eDe月te穗rm董in尊e息th脖e猶ba肥la階nc城eof悠e容ac威h偵ac點co修un堅t敗in騙t擱he擺l鳴ed指ge卸rLi吃st兆t迫he祝a宅cc礦ou職nt帽s籌an跡d持sh依owde惱bi浸t桃ba鴨la塞nc換es燥i泰n孫on姻e絲式co推lu花mnon健t看he歡l丈ef濫t劑a裙nd余c爬re籠di菜t憐ba可la拿nc針esin梅a美s督ep溫ar倒at綱e重co去lu筆mn咸t邪o臂it轎s狹ri飯gh魚t3.供4而Th飼e價Tr亞ia際l液Ba毯la蛙nc弱eAd鵲d捎th鉗e驢de俊bi斥t彎ba曉la鋤nc列esAd滋d株th泰e要cr遣ed賽it蘭b周al屯an看ce赤sCo嫌mp殼ar煩e額th除e飄to桿ta離ls軌o士f槳th挺ede坡bi驅t紡an燦d亞cr簽ed其it震b山al劈燕an盜ce棵s.P8努8競Il歷lu苗st顧ra淺ti患on報3這-3掠0Ca布se揚s:Tr命an棍sa脖ct屢io季n沫1:姐Mo你ll跨y盼Ma戒bl絕e絡in疫ve激st貴s嫁$1盛00望00樓0銅in店h劑er樂l可od婆gi跌ng遇e率nt血er雀pr本is謊e,芒t缸he邁M條ab控le條M藥ot扭elTr尚an賠sa別ct肅io厲n嫁2:診Mo客ll盤y覺Ma弊bl辯e蒸b區(qū)or迫ro詠ws筑$輸50塊,0怪00拋f唱ro紙m房誠Fi枝rs賀t已Ba墨nk竭.Tr構an鐵sa尺ct沈io稼n近3:藏Fo狹r殺th臭is役l肥od嫩gi竹ng移e駱nt陪er帖pr丙is裁e燈is趕t達he惰p伶ur止ch逝as覽e驕of熱$潔80悠,0際00晴w悟or睬th暮o藝f羊fu錯rn國it訪ur營e令by石th坊e皮Ma匠bl困e雀Mo邁te鬼l.Ca笛se訂s:Tr減an私sa鳥ct躍io弄n過4:th外e攪re君ce紫ip挺t鋸fo錫r蜘$5撿0扁fo年r槽a漂ro敞om蜂r感en膜te婦d鼻to揪S章us洋an昨S萬mi塊th竹,飼a吸gu甜es臟t.Tr盲an撲sa弓ct珍io掀n旗5:a羊$3胖0壟ca趴sh宿p立ay草me宴nt摩t盜o石Ja瘡so憂n爹Jo藝ne勤s關fo興r吳wo痰rk逢p墓er辭fo眾rm醫(yī)ed祖f秤or核t宇he擾m撓ot船el防.Tr販an股sa扯ct慌io雀n催6:Th偷e得Ma轉bl績e掌Mo敏te依l燃il址lu茫st叫ra奪te唱s荒th鏡e爬wi殼th旦dr竭aw潑al或f津or拖$侄10置0污by墳M仙ol注ly秧M耕ab瘡le測f救ro盾m洽he隊r胖bu載si諒ne滋ss搞.3.靠4雜Th陡e燦Tr躲ia誦l輕Ba串la蠶nc成eAS戰(zhàn)SE脆TS紛=麗L四IA墾BI句LI云TI奸ES延+板OW盟NE棒R’化S嚷EQ古UI峰TY(1鏡)1燈00隆00古0(2唇)5懷00濾00(4奪)鄭50(3場)8律00打00(5跨)3揭0(6隔)1劃0015熟00司5080厚13脖069禿,9漫20ca淘sh(3致)8譯00聽0080越00萄0Fu喪rn歡it棵ur愛e10千00墳00No鹽te看s茄Pa嘩ya暈bl凝e—殊Fi耍rs偽t縮慧Ba伸nk(2)5000050000(1)100000MollyMable,Capital(6蠻)1潔00Mo嘉ll驚y浩Ma騙bl邊e,錦D歪ra甚wi渾ng(4雁)5嘉0Ro和om綁R究ev索en解ue挎s10展050(5變)3勸030Wa漁ge難s奸Ex鵝pe帥ns誤e3.犬4狀Th遞e軋Tr證ia妥l咐Ba蹲la雁nc浙eMa臺bl滴e裹Mo鐵te零lTr繁ia瀉l物Ba州la貌nc雕eDe窯bi茅t蜻C泊re每di炸tCa饑sh杯$6拍99弄20Fu冠rn躲it靠ur浪e兔8剛00覽00No霜te羞s仔Pa燙ya佳bl候e-瞎Fi裝rs避t生Ba粉nk尺$5呈00掀00Mo種ll包y努Ma干bl跳e,斥Ca姓pi劈燕ta遣l緞1靜00飄,0騾00Mo慘ll蹄y除Ma定bl凝e,促D召ra疼wi吵ng徐1劍00Ro挽om洽R揚ev士en趟ue旅5臘0Wa枕ge鍬s謊Ex勻pe謙ns卻e范3漲0To愧ta吼l辨$肉15蝴00羽50退$怎15宗0,棕05北0Co場mp嚷re室he口ns嘴iv虜e逃Il刊lu甲st歇ra挎ti途on—Jo橫ur盡na火li醒zi竟ng惱,減Po話st讀in偽g,徐a末nd歇P刑re薯pa事ri伐ng矛a滑T班ri發(fā)al甘B應al句an攜ceCa扮se方s:Ca政rs異on貞C傷at能er假in迎g,提o蜜wn率ed傭b腥y落Do增n坡Ca鍋rs奏on伙i稿s尚a報ne欄w栗ho儀sp廁it歸al聽it仿y蹤蝶en拉te娘rp斤ri愁se宿,牽on指ly霞a犬f遠ew那t推ra軟ns迎ac環(huán)ti卡on償s派ar咐e林in頂cu儲rr纏ed頁d桑ur逐in澡g賄th勻e傅fi黨rs映t加mo鵝nt倘h打of孝o巾pe犬ra罰ti鑼on御s.Ca敗se宣s:Ca彼rs鄰on妙C跟at灶er習in載g群ho午sp云it卸al綢it慮y刷en規(guī)te恒rp繳ri關seAccountNo.AccountTitleDescription100CashCashinthebankandonhand105AccountsReceivableAccountsduethecompanyfromcustomers110OperatingSuppliesSuppliestobeusedincateringpartiesforcustomers120VanVehicleusedincateringbusiness200AccountpayableAmountsowedsuppliersforitemspurchasedonaccount210NotesPayable---BigMotorsAcceptanceCor(BMAC)AmountdueBMACfromloanforvan300DonCarson,CapitalOwner’sequityinthebusinessDonCarson,DrawingAmountofwithdrawalsbyowner400CateringRevenueAmountsearnedfromcateringparties500WagesExpenseWagespaidtoemployeesofthebusiness501AdvertisingExpenseCostofadvertisingpurchased502FoodExpenseCostoffoodcateredtocustomers503GasExpenseCostofgas,oil,andsoon,usedinvanCa棚se抽s:Ca半rs沫on冷C蘆at免er快in射g姓ho竭sp饒it曲al溝it洲y純en典te塑rp柜ri黎seTr壯an吧sa夕ct蓄io寬n洽1:Do裕n渣Ca俯rs譯on溜f崇or考ms梯C隆ar詠so運n個Ca奇te運ri糕ng道o冬n挎De捏ce扇mb抹er蠅1匪,2塊00岔8,臘an越d急in粱ve苗st巖s陳$5童00背0社of租h盡is業(yè)p卵er恢so愈na向l濫fu爭nd研s起in扮t隔he菠b賺us患in色es路s.Tr五an硬sa答ct銹io稀n雖2:on均D麥ec紗em含be擦r復5,蘿C饅ar交so真n躍Ca詠te咽ri顯ng價p做ay悉s振$5重00嬌f朗or嶺a舊dv瓜er喝ti凈si際ng擠i梨n毛th淺e描lo陽ca壟l潤pa組pe天r.Tr柿an雅sa派ct掉io額n欄3:In己a嗽nt毫ic櫻ip結at銜io礦n景of噴c鳥at芝er蔬in甜g遍ev吵en政ts咬,隱Ca非rs部on歐C迅at通er也in線g腰pu棕rc占ha處se眉s協(xié)a兩va柱n漫on鐵D襯ec叉em稍be煌r節(jié)8,設c矮os名ti呢ng陪$肯15斥00解0,弄A賓d郊ow滿n蟲pa且ym均en御t串of笛$閥30誰00精i希s輔ma噸de潛,腰an種d攪th兩e普re屆ma剝in幕de辛r(繭$1威20井00表)碼is甲f跑in腿an雹ce珍d喬th杜ro仔ug金h偏Bi惠g傘Mo際to憂rs材A百cc舞ep并ta僚nc飾e森Co搞rp揀or悄at佩io堅n.Tr合an棉sa幼ct警io恥n替4:on葉D血ec合em乎be反r庫12復,豈Ca狀rs疼on搏C突at垂er循in缸g暖pu鑼rc銳ha秋se餃d摸fo監(jiān)od雨c壟os桑ti捎ng繞$斥20疏0煎to肆b暖e液se啊rv依ed換a厲t濤a揚pa勝rt躬y裙fo忌r芝M.壇J.會J殲ol圖ly躍.Tr陳an踩sa涉ct池io鐵n控5:on任D姨ec耀em岡be收r誼13背,偵Ca盟rs塞on此C攤at畝er哥in旱g右pu撿rc間ha漏se宋s距$3同00絕o英f怨op余er戲at錫in怖g蠅su渡pp映li潤es制o席n隙ac蛙co騎un禮t沒fr污om稅S毫up葵pl綠ie忘s,男I駐nc肅.Tr陳an陜sa鞋ct蚊io拒n務6:on洽D列ec捆em虧be灣r劍13反,胳Ca甘rs臨on年C推at沉er駝in鑄g尺ca確te抄rs盛t捎he井p拳ar手ty聰f佛or母M胃.J槐.蔑Jo和ll增y才an騾d網re竿ce切iv藥es瘦p背ay釀me群nt薄f嚇or胳$畢80蘆0.Tr狀an宿sa注ct戒io盛n安7:斃o偉n低De股ce菜mb稅er輛1子9,Ca誤rs姓on互C島at滿er邊in臘g牙pu劈燕rc真ha投se呈s習fo倆od館f粉or蘇a酒p絡ar啊ty牽t暗o澡be居c匪at玻er介ed許f眼or孝M是ar英y廟Ch翼ri偉s栗Sm走it卻h.Tr茅an滑sa輛ct衰io峽n吐8:啊o瘡n圍De輔ce氏mb傘er像2哨0,Ca曠rs葬on方C嚇at飾er搖in露g痛ca鐘te聾rs代t愚he喂p奮ar被ty只f扯or影M末ar蛙y煙Sm鋪it畢h壓fo膀r嗚$1公00毅0,陸S敬he耐p將ay喪s努$3羞00臘,各an造d柜Ca僵rs揚on懶a搶gr復ee債s數to桐a用ll狹ow投M迷ar禽y地tw縫o走we項ek疼s裳to址p光ay智t瓦he前r啦em麗ai損nd洲er貸d戚ue窗o纏f哨$7臭00主.Tr濱an久sa遞ct偶io揪n帥9:料o柜n插De鐵ce歉mb逃er意2尾2,Ca數rs浮on葵C揚at特er祥in究g陡pu拒rc核ha株se謹s圈$2懲5耀of康g奮as豪ol胞in倉e態(tài)fo臘r趨it冠s濕va麻n.Tr概an薪sa占ct灣io票n耽10航:循on腎D廊ec跑em該be鄉(xiāng)豐r姜28藏,Ca服rs捎on鏟C米at直er烘in丙g陸pa監(jiān)ys計$調40孫0長to仙p新ar祥t-恐ti圖me襯e拾mp叢lo盒ye掌es多w友ho策a秩ss韻is殊te顛d語wi辜th師t礙he監(jiān)t錢wo食c蟻at逐er稍ed匆e省ve燭nt芹s.Tr木an移sa禮ct建io姥n駛11獸:貌on禾D動ec笑em仗be察r速28違,Ca摸rs軋on夸C濟at伶er圾in捐g聾pa洲ys凳S筍up鳴pl轉ie臭s,鐵I停nc兼.,經t造he怒$池30勤0葡du本e.Tr巧an魂sa腫ct憤io憤n周10圣:伏on霉D冷ec毯em妥be勢r我28密,Ca幣rs副on肯C掌at悼er形in劫g蔥wi杏th閘dr振aw近s蛙$2社00分f變ro貧m堡Ca查rs慈on猜C球at偏er狐in著g有fo剪r款hi記s劍pe邁rs辟on莖al騙u鏟se澇.Ca諸se詳s:Ca通rs邊on專C繡at碑er銅in鍵g壩ho丈sp搶it醋al盆it便y櫻en而te頁rp莖ri葬se

GeneralJournalCarsonCateringDateAccounts/ExplanationPost.Ref.DebitCredit2008Dec1Cash1005000DonCarsonCapital3005000TorecordDonCarson’SinvestmentinDec5AdvertisingExpense501500Cash100500TorecordadvertisingexpensePa創(chuàng)ge傘1Ca庸se甘s:Ca徹rs求on鍛C漠at看er姿in旺g戒ho務sp撲it遷al薦it裁y臟en捉te秋rp翁ri扎se

GeneralJournalCarsonCateringDateAccounts/ExplanationPost.Ref.DebitCreditDec8Van12015000Cash1003000NotesPayable---BMAC21012000TorecordpurchaseofvanDec12FoodExpense502200Cash100200TorecordfoodexpenseDec13OperatingSupplies110300AccountsPayable(SuppliesInc.)200300TorecordthepurchaseofoperatingsuppliesonaccountPa島ge箱2Ca周se爸s:Ca或rs悉on喪C韻at襖er驕in脫g診ho倘sp睬it盼al瓦it還y同en宿te堅rp欠ri撕se

GeneralJournalCarsonCateringDateAccounts/ExplanationPost.Ref.DebitCreditDec13Cash100800CateringRevenue400800TorecordCateringRevenueDec19FoodExpense502300Cash100300TorecordfoodexpenseDec20Cash100300AccountsReceivable(MarySmith)105700CateringRevenue4001000TorecordcateringrevenuePa腎ge肉3Ca排se緩s:Ca臘rs施on幣C界at趕er哀in鏡g貢ho顫sp款it秀al嶺it蒙y冠en屬te蛙rp痕ri醉se

GeneralJournalCarsonCateringDateAccounts/ExplanationPost.Ref.DebitCreditDec22GasExpense50325Cash10025TorecordgasexpenseDec28WagesExpense500400Cash100400TorecordwageexpensePa性ge懲4Ca看se裁s:Ca巷rs搶on有C坐at封er廚in食g螺ho萄sp贈it證al帽it哲y贈en卵te枝rp科ri勁se

GeneralJournalCarsonCateringDateAccounts/ExplanationPost.Ref.DebitCredit2008Dec28AccountsPayable(SuppliesInc.)200300Cash100300TorecordpaymentonaccountDec28DonCarson,Drawing301200Cash100200TorecordcashwithdrawalbyDonCarsonPa議ge蔽5AccountTitleCashAccountNo.100DateAccounts/ExplanationPost.Ref.DebitCreditBalance2008Dec1InvestmentinCarsonCateringGJ1500050005Payment,advertisingexpenseGJ150045008PartialpaymentonvanGJ23000150012PaymentoffoodexpenseGJ2200130013CateringrevenueGJ3800210019PaymentoffoodexpenseGJ3300180020Receiptofcash-cateringrevenueGJ3300210022PaymentofgasexpenseGJ425207528PaymentofwagesGJ4400167528PaymentonaccountGJ5300137528WithdrawalbyD.CarsonGJ52001175Ge旁ne膠ra府l腳Le宿dg龜er鼠,闖Ca返rs壟on啊C關at港er扶in黃gCa萄se徹s:薯T窩ri趕al迅B咽al遍an背ce癥o徐f撕Ca違rs塑on慰C滲at機er旋in蛛gCa辜rs半on傻C餃at串er覆in國gTr峰ia南l房誠Ba鬧la贈nc嘩eDe最ce旦mb容er有3谷1,甘20彼08Ac鏡co亞un呢tNu略mb怕er酬s答D園eb撓it樸s伏Cr用ed專it警sCa掀sh且$1垃17懇510陶5摸Ac五co劇un袋ts扔R伴ec喂ei掠va林bl匯e光7雁0011龜0肯Op喉er膝at丸in書g碌Su島pp盒l(wèi)i址es條3論00Va悅n綠15委00漸020夾0繞Ac漸co紹un熱t(yī)s刮P叛ay搏ab蠅le棒$-游0-21托0可No座te亮s堵P付ay暮ab央le劑-B謝MA遙C詳12密00茂0Do姻n災Ca虜rs鍬on費,裁Ca茅pi頁ta葡l么50世00Do秧n覆Ca得rs蚊on得,害Dr悠aw羅in仰g框2哈0040黨0夠Ca昌te枯ri火ng玻R榜ev立en蠻ue諷1泥80五050油0鍵Wa艱ge姑s臘Ex窄pe粗ns每e綢40仇050森1A董de里rv緩er豪ti全si浪ng鞭E驗xp癥en葡se闊5卵0050位2木Fo去od捆E斷xp吐en統(tǒng)se健50狠050盛3療Ga江s悅Ex塵pe紗ns退e25To乳ta炕ls扁$1安8,市80項0獻$奔18坡,8躲00Ch剃oi蝦ce1.刊Tr并an朗sa拆ct牧io聾n膛ar亭e槐in穴it農ia水ll裕y腰re填co趟rd禾ed臟i欣n唐th編eA,厭g艦en巾er觀al希l揭ed拉ge蜻rB,西g仁en犧er雹al辯j暖ou捎rn筍alC,膛t爹ri盈al惰b錄al唉an缺ceD,腰b法al帶an拍ce忽s雖he縮慧etCh賭oi牢ce2.劈燕Th弟e投ri當gh爸t棉si療de調o族f溪an秘a替cc浴ou銷nt開i額s品re值fe刪rr犬ed狹t拳o匹as爹t味heA,豪f耽oo銹ti限ngB,莫c效ha蟻rt顫s圓id輸eC,工d嫩eb藥it譜s澆id周eD,險c膊re普di懸t觸si宗deCh津oi森ce3.薦A義pu徒rc否ha病se餐o勇f木of災fi蠢ce悟e洲qu華ip合me釀nt們f斷or亂c花as瓦h仇re已qu因ir鞭es迅a母c爹re私di客t薄toA,勵o著ff算ic集e符eq拍ui他pm博en嶺tB,覽c鍬as使hC,律a街cc猴ou開nt事s孩pa第ya拔bl偷eD,弱s稿to倒ck祥ho秘ld初er互s’環(huán)e播qu騾it解yCh誰oi蔑ce4.及Th館e丹eq輸ua麗li臥ty狹o恐f停th關e膠ac待co占un某ti違ng放e皂qu找at蛙io萬n唯ca花n福be廚p晚ro亂ve晝n豎by習p沿re魄pa剪ri階ng娘aA,各t轉ri舟al器b韻al葡an建ceB,麗j蛾ou知rn撫alC,劃g酬en孤er胡al歸l劫ed截ge莫rD,普T脫-a碌cc聽ou糠ntCh挖oi春ce5.功Wh桶ic男h順of父t英he述f禮ol線lo謎wi爪ng鞭a跳cc效ou梅nt援s擋wo舊ul滴d弓be游i嘉nc拆re氧as更ed山w完it零h鮮a教de耳bi括t?A,資R環(huán)en論t新Pa競ya駛bl猛eB,是C刪om月mo恥n周st鴨oc祥kC,掌S縫er驅vi茄ce牌r含ev哥en魚ueD,換D良iv古id嶺en暢dsCh絹oi炸ce6估Cu總st縣om贈ar瘋il太y,演a收t碗ri廚al置b礦al汗an住ce遷i故s繭pr明ep求ar腹edA,現a伸t辨th余e掠en昨d辭of財e陸ac懲h幅da攝yB,勢a寧ft呆er笑e膨ac贏h酬jo漫ur卸na妨l去en美tr榴y進is慣p拴os墾te吉dC,劍a誤t張th鹽e托en蹈d巧of蘇an報a禍cc君ou槳nt誘in諸g冰pe剩ri犁odD,緣瑞o怠nl片y熱at摧s咬ta碑rt佛in置g喬of旺t腰he否b辰us撤in香es蜓sCh凳oi恐ce7,呼T析he杜p萍ro絕ce敲du協(xié)re砌o皮f墳tr親an干sf惹er遷ri胡ng隊j踏ou般rn盡al晶e遞nt告ri權es牛t及o滔th小e兇le飛dg取er掀a慕cc央ou佳nt玻s匙is怨c制al襯le浙dA,蘋j修ou押rn排al謎iz船in碰gB,趣a錯na士ly梅zi陶ngC,佩r播ep未or獨ti腔ngD,盡p貫os渴ti嗎ng8,錦A供n莊um姿be嶼r催in帽t駛he義r鏡ef辯er剪en諷ce搖c記ol桶um暫n棋in凱a舉g遺en闊er泥al殃j胖ou騰rn現al竹i叮nd仁ic理at鼓esA,堡t胖ha央t鉛th汪e生en桂tr荒y罷ha乞s秩be疑en籮p耽os匪te鋸d春to覽a碗p順ar雄ti薪cu爸la知r男ac痛co我un親tB,余t必he嘉p扣ag努e應nu糠mb悲er曠o甘f霞th才e率jo脂ur級na威lC,襯t巾he袋d鎮(zhèn)ol褲la服r付am延ou爆nt亞o所f竊th攝e序tr企an本sa窩ct勝io雜nD,番t陳he感d透at釀

溫馨提示

  • 1. 本站所有資源如無特殊說明,都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請下載最新的WinRAR軟件解壓。
  • 2. 本站的文檔不包含任何第三方提供的附件圖紙等,如果需要附件,請聯(lián)系上傳者。文件的所有權益歸上傳用戶所有。
  • 3. 本站RAR壓縮包中若帶圖紙,網頁內容里面會有圖紙預覽,若沒有圖紙預覽就沒有圖紙。
  • 4. 未經權益所有人同意不得將文件中的內容挪作商業(yè)或盈利用途。
  • 5. 人人文庫網僅提供信息存儲空間,僅對用戶上傳內容的表現方式做保護處理,對用戶上傳分享的文檔內容本身不做任何修改或編輯,并不能對任何下載內容負責。
  • 6. 下載文件中如有侵權或不適當內容,請與我們聯(lián)系,我們立即糾正。
  • 7. 本站不保證下載資源的準確性、安全性和完整性, 同時也不承擔用戶因使用這些下載資源對自己和他人造成任何形式的傷害或損失。

評論

0/150

提交評論