江西外语外贸职业学院教案备课纸（4）
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Exercises 1 On April 1,200x,the owner of the ABC, Mr. Smith, invests $15000 to open the business 2 On April 2,Mr.Smith purchase a $15000 used truck by paying 5000 in cash and signing a $ 10000 note payable, which is due in 18 months 3 On April 3 , Mr. Smith purchases lawn mowers (割草机) for $3000 in cash 4 On April 5, Mr. Smith purchases $30 worth of gasoline to power the mowers during April 5 On April 5, Mr. Smith pays $1200 for a one-year insurance contract that protects his business from April 1 until March 31 of the following year. 6 On April 5, Mr. Smith purchase $50 worth of office supplies, placing the purchase on his account with the store rather than paying cash 7 On April 14,the ABC cut grass for 7 customers, receiving $ 50 from each. 8 On April 20, Mr. Smith receives $270 from a customer for 6 future maintenance visit 9 On April 22,the ABC cuts grass for 8 customers billing each one $50 but receiving no cash 10 On April 26, Mr. Smith pays $200 in wages to a part-time employee. 11 On April 28, Mr. Smith pays $35 to print advertising fliers 12 On April 29, Mr. Smith withdraws $ 50 for personal use 13 On April 30,5 of the 8 previously billed customers each pay $50 Adjustments : 1 During the afternoon of April 30, Mr. Smith cut one lawn, and he agrees to mail the Customer a bill for $ 50,which he does on May 2 2 Mr. Smith’s $10000 note payable, which he signed on April 2,carries a 10.2%
江西外语外贸职业学院教案备课纸（4）
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interest rate 3 Mr. Smith’s part-time employee earns $80 during the last 4 days of April but will not be paid until May 10 4 On April 20, Mr. Smith received a $ 270 prepayment for 6 future visit. Assuming Mr. Smith completed one of these visits 5 Mr. Smith discovers that he used $25 worth of office supplies during April 6 Mr. Smith must record the expiration of one twelfth of his company’s insurance policy 7 If depreciation expense on Mr. Smith’s $ 15000 truck is $200 each month 8 If depreciation expense on Mr. Smith equipment is $ 35 each month. Requirements 1 make the general journals of each transactions 2 make the trial balance 3 make the balance sheet and the income statement
江西外语外贸职业学院教案备课纸（4）
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Exercise 1 J.F.Outz,M.D.,has been practicing as a cardiologist for 3 years. During April ,Outz completed the following transactions in her practice of cardiology. April: 1 paid office rent for April, $ 800 3 purchased equipment on account $2100 5 received cash on account from patients,$3150 8 purchased X-ray film and other supplies on account ,$245 9 one of the items of equipment purchased on April 3 was defective. it was returned with the permission of the supplier, who agreed to reduce the account for the amount charged for the item,$325 12 paid cash to creditors on account,$1250 17 paid cash for renewal of a six-month property insurance policy,$370 20 discovered that the balance of the cash account and of the accounts payable account as of April 1 were overstated by $200.A payment of that amount to a creditor in March had not been recorded. journalize the $200 payment as of April 20 24 paid cash for laboratory analysis $545 27 paid cash from business bank account for personal and family expense,$1250 30 recorded the cash received in payment of services (on a cash basis )to patients during April $1720 30 paid salaries of receptionist and nurses,$1725 30 paid various utility expenses $360 30 recorded fees charged to patients on account for services performed in April,$ 5145 30 paid miscellaneous expenses,$132 Outz’s account titles, numbers and balances as of April 1 are listed as follows:
江西外语外贸职业学院教案备课纸（4）
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Cash $ 4123 ; Accounts Receivable ,$ 6725 Supplies $ 290 ; Prepaid Insurance $ 465 Equipment $ 19745 ; Accounts Payable $ 765 J.F.Outz , capital ,$30583 Requirements 1 make the general journals of each transactions 2 make the trial balance and the adjusted trial balance 3 make the balance sheet and the income statement
江西外语外贸职业学院教案备课纸（4）
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Exercise Suppose that during the month of January ,Guangli Service completed the following transactions Jan 1 Invested 1000000 Yuan into the business 2 Bought a house at a cost of 360000 Yuan 3 Bought 3 trucks at a cost of 240000 Yuan ,paying 200000 Yuan of cash with the balance to be paid 90days later. The liability is an account payable 3 Bought house moving equipment for cash from Haima Equipment Company 9000 Yuan 4 paid for a one – year insurance policy on the trucks and equipment ,3600 Yuan 5 Receive cash revenue from the customers 2000 Yuan 12 paid bills for gas ,200 Yuan 16 received cash revenue from the customers.9000yuan 20 Billed a customer for house-moving services rendered,1300 Yuan 24 received cash revenue from the customers 8000 Yuan 27 Mr.Li withdrew cash for personal use ,500 Yuan 28 received cash revenue from the customers ,8000 Yuan 30 paid bill for utilities ,250 Yuan 31 GuangLi Services paid wages to the workers for the month,9000 Yuan Adjustments : 1 GuangLi Services paid 3600 Yuan in advance for a one-year insurance on the trucks and equipment. Now ,one month has passed 2 Suppose the truck will have a useful life of 10 years ,with an estimate salvage value of