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.
Page GENERAL JOURNAL Date 10 18 Account Titles and Explanation P.R Debit 21.660) Cash Share capital Invested cash in the Business ( 101) ( ( 301) Land improvements building Land improvements equipment Land Cash Purchased Land, Building, Eqiupment for ¥15000 cash ( ( ( ( 179) ( 181) ( 183) ( 101) 2.000) 1.000) 12.000) Advertising expense Cash Paid cash for Advertising Expenses ( 655) ( ( 101) 960) Prepaid insurance Cash Paid cash for a one year insurance policy ( 128) ( ( 101) 600) Equipment Account Payable Purchased golf discs and equiment form Wang Company ( 167) ( ( 201) 1.050) Cash Service revenue Received cash for gold fees ( 101) ( ( 403) 1.160) Credit ( 21.660) ( 15.000) ( 960) ( 600) ( 1.050) ( 1.160) 19 25 30 30 31 Cash Unearned service revenue Sold coupon books for ¥10 each ( 101) ( ( 236) Retained Earnings dividends payable dividends payable Cash Declared and paid dividend for cash ( ( ( ( 318) ( 216) 216) ( 101) 860) Salaries expense cash Paid salaries for cash ( 622) ( 250) Account payable Cash Paid cash for Wang Company ( Cash Service revenue Received cash for golf fees ( 1.500) ( 1.500) ( 860) ( 860) ( 250) ( 1.050) ( 2.700) 860) 1.050) 2.700)