By Charles T. Horngren, Walter T. Harrison, Linda S. Bamber
This booklet introduces readers to all the key monetary and administration accounting recommendations. It motivates inexperienced persons via familiarizing them with the accounting matters dealing with businesses equivalent to aim, Nantucket Nectars, Teva, Oracle, and a number of businesses doing e-Business. clients can investigate their knowing of bankruptcy issues with “CyberCoach” and “Starter workout” positive aspects, “Working It Out” difficulties, and certain “Concept Links.” for people getting ready for a occupation in accounting.
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Additional resources for Accounting, 6th Edition, 1-26 (Charles T. Horngren Series in Accounting)
Net income or net loss for the month Transaction analysis, accounting equation, financial statements (Obj. 3, 4, 5) P1-2A Daniel Peavy owns and operates an architectural firm called Peavy Design. The following amounts summarize the financial position of his business on April 30, 20X5: 1. Total assets $38,320 2. Net income $4,240 Assets = Liabilities + Owner’s Equity Accounts Accounts Daniel Peavy, Cash + Receivable + Supplies + Land = Payable + Capital Bal. 1,720 3,240 24,100 5,400 23,660 During May 20X5, the following events occurred.
Liabilities . . . . . . . . . . . . . . . . . . . $ 50,000 20,000 Ending: Assets . . . . . . . . . . . . . . . . . . . . . Liabilities . . . . . . . . . . . . . . . . . . . $ 70,000 35,000 Owner’s Equity: Investments by owner . . . . . . . . . . . . . . Withdrawals by owner . . . . . . . . . . . . . Income Statement: Revenues . . . . . . . . . . . .
Purchased supplies on account, $1,000. Collected cash from a customer on account, $1,000. Invested personal cash of $1,000 in the business. Consulted on the interior design of a major office building and billed the client for services rendered, $2,400. h. Recorded the following business expenses for the month: 1. Paid office rent, $900. 2. Paid advertising, $100. i. Sold supplies to another business for $150 cash, which was the cost of the supplies. j. Withdrew cash of $2,000 for personal use. c.
Accounting, 6th Edition, 1-26 (Charles T. Horngren Series in Accounting) by Charles T. Horngren, Walter T. Harrison, Linda S. Bamber