Principles of Financial Accounting · 免费预览
扩展会计等式与科目表
扩展会计等式将权益分解为普通股、股利、收入和费用；科目表则用一套与财务报表相对应的编号体系来组织公司所使用的每一个科目。
1. Expanding the equity side
Expanding the equity side
2. Assets in detail
Assets in detail
3. Liabilities in detail
Liabilities in detail
4. Equity accounts and the chart of accounts
Equity accounts and the chart of accounts
5. Order within the equation
In the expanded accounting equation, dividends appear with which sign?
6. Which item is unearned revenue
A customer pays 600 dollars in December for classes that will run in January and February. How is the 600 dollars recorded when received?
7. Land and depreciation
Why is land never depreciated? Use the figures from the worked example in this lesson and state the result in the requested units.
8. Chart of accounts numbering
In a standard chart of accounts, which category receives numbers beginning with 4?
9. The expanded equation
Complete the expanded accounting equation. Assets equal liabilities plus common stock minus ____ plus revenues minus expenses.
10. Contra equity definition
Complete the definition. An account whose normal balance is opposite to the normal balance of its category, such as dividends within equity, is called a ____ account.