admin管理员组

文章数量:1636269

2024年4月26日发(作者:)

• 1)purchases of inventory in cash for $3 000

• Dr. Inventory 3000

Cr. Cash 3000

• 2)sales on account of $10 000

• Dr. Accounts receivable 10 000

Cr. Sales revenue 10 000

3)paid $ 50 000 in salaries & wages

Dr. Salaries & wages expense 50 000

Cr. Bank deposit

4)cash sale of US$1 180

Dr. Cash 1 180

Cr. Sales revenue 1 180

50 000

5)pre-paid insurance for $12 000

Dr. Prepaid insurance 12 000

Cr. Bank deposit 12 000

6) Issued a one-month-term note $20 000 for the payment of accounts

payable

.

Dr. Accounts payable 20 000

Cr. Notes payable 20 000

7) purchased a piece of land as long-term investment for cash $10 000.

Dr. Land 10 000

Cr. Cash 10 000

8) purchased office equipment for cash $5 000.

Dr. Office equipment 5000

Cr. Cash 5000

本文标签: 分录会计