Bài tập Kế toán quốc tế The recording process Vấn đề 2.1.Đáp án và lời giải.Feng Disc Golf uses the following accounts: Cash, Prepaid Insurance, Land, Buildings, Equipment, Accounts Payable, Unearned Service Revenue, Share Capital—Ordinary, Dividends, Service Revenue, Advertising Expense, and Salaries and Wages Expense.
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Share capital ( 301) ( 21.660)
Invested cash in the Business
3 Land improvements building ( 179) ( 2.000)
Land improvements equipment ( 181) ( 1.000)
Purchased Land, Building, Eqiupment for ¥15000 cash
5 Advertising expense ( 655) ( 960)
Paid cash for Advertising Expenses
6 Prepaid insurance ( 128) ( 600)
Paid cash for a one year insurance policy
10 Equipment ( 167) ( 1.050)
Account Payable ( 201) ( 1.050)
Purchased golf discs and equiment form Wang Company
Service revenue ( 403) ( 1.160)
Received cash for gold fees
Trang 219 Cash ( 101) ( 1.500)
Unearned service revenue ( 236) ( 1.500)
Sold coupon books for ¥10 each
25 Retained Earnings ( 318) ( 860)
dividends payable ( 216) ( 860)
dividends payable ( 216) ( 860)
Cash ( 101) ( 860)
Declared and paid dividend for cash 30 Salaries expense ( 622) ( 250)
cash ( 250)
Paid salaries for cash
30 Account payable ( 1.050)
Paid cash for Wang Company
Received cash for golf fees