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1、会计学原理案例分析第二组(ThisproblemextendsthedemonstrationproblemofChapter1.)Afterseveralmonthsofplaning,JasmineWorthystartedahaircuttingbusinesscalledExpressions.Thefollowingeventsoccurredduringitsfirstmonth.a.OnAugust1,Worthyinvested$3,000cashand$15,000ofequipmentinExpressions.b.OnAug
2、ust2,Expressionpaid$600cashforfurniturefortheshop.c.OnAugust3,Expressionpaid$500cashtorentspaceinastripmallforAugust.d.OnAugust4,itpurchased$1,200ofequipmentoncreditfortheshop(usingalong-termnotepayable).e.OnAugust5,Expressionsopenedforbusiness.Cashreceivefromhaircuttingservi
3、cesinthefirstweekandahalfofbusiness(endedAugust15)was$825f.OnAugust15,itprovided$100ofhaircuttingservicesonaccount.g.OnAugust17,itreceiveda$100checkforservicespreviouslyrenderedonaccount.h.OnAugust17,itpaid$125toanassistantforhoursworkedduringthegrandopening.i.Cashreceivedfro
4、mservicesprovidedduringthesecondhalfoftheAugustwas$930.j.OnAugust31,itpaida$400installmenttowardprincipalonthenotepayableenteredintoonAugust4.k.OnAugust31,Worthywithdrew$900cashforpersonaluse.Required1.Openthefollowingledgeraccountsinbalancecolumnformat(accountnumbersareinpar
5、entheses):Cash(101);AccountsReceivable(102);Furniture(161);StoreEquipment(165);NotePayable(240);J.Worthy,Capital(301);J.Worthy,Withdrawals(302);HaircuttingServicesRevenue(403);WagesExpense(623);andRentExpense(640).Preparegeneraljournalentriesforthetransactions.2.Postthejourna
6、lentriesfrom(1)totheledgeraccounts.3.PrepareatrialbalanceasofAugust31.4.PrepareanincomestatementforAugust.5.Prepareastatementofowner’sequityforAugust.6.PrepareabalancesheetasofAugust31.SOLUTIONTODEMONSTRATIONPROBLEM1.Generaljournalentries:GeneraljournalDateAccountTitlesandExp
7、lanationPRDebitCreditAug1Cash1013,000StoreEquipment16515,000J.Worthy,Capital30118,000Owner’sinvestment2Furniture161600Cash101600Purchasedfurnitureforcash3RentExpense640500Cash101500PaidrentforAugust4StoreEquipment1651,200NotePayable2401,200Purchasedadditionalequipmentoncredit
8、DateAccountTitlesandExplanationPRDebitCredit15Cash101825HaircuttingS
