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2024年4月26日发(作者:)
subsidiary ledger 明细分类账
salaries/
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. wages & salaries expense 50 000
Cr. bank deposit 50 000
4)cash sale of US$1 180
Dr. cash 1 180
Cr. sales revenue 1 180
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
9) purchased on account a lot of merchandise amounting $60 000.
Dr. inventory 60 000
Cr. Accounts payable 60 000
10) made a sale of merchandise on account for $81 000
Dr. accounts receivable 81 000
Cr. Sales revenue 81 000
11) paid cash in advance for two months’ rent $800.
Dr. prepaid rent 800
Cr. Cash 800
Cr. Sales revenues 1000
Dr. Cost of good sold(主营业务成本) 600
Cr. Inventory 600
24) Paid money owed to the transportation company $100
Dr. Account payable 100
Cr. cash 100
25) Received $150 from customer.
Dr. cash 150
Cr. Account receivable 150
26) Owner withdrew $100 for personal use
Dr. Drawings(资本退出)100
Cr. Cash 100
27) Customer- Janson owing $100 has gone bankrupt (破产)
Dr. Bad debts (坏账)100
Cr. Account receivable 100
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