Principles of Financial Accounting · 免费预览
用会计等式分析交易
分析每笔交易时，都要先确定该交易涉及哪些科目，以及会计等式各方如何变化，从而确保分录完成后资产始终等于负债与所有者权益之和。
1. The analysis question set
The analysis question set
2. Investments and revenue
Investments and revenue
3. Expenses and owner draws
Expenses and owner draws
4. Keeping the equation honest
Keeping the equation honest
5. Buying supplies with cash
A company buys 500 dollars of office supplies, paying cash. How does the accounting equation change?
6. Revenue with partial cash collection
A printer completes a 9,000 dollar job, collecting 3,000 dollars in cash and billing the rest. What is the net effect on assets?
7. Withdrawals versus expenses
The owner withdraws 1,000 dollars in cash for a personal vacation. Which statement about the entry is correct?
8. Collecting a receivable
The printing shop collects the 6,000 dollars a customer owed from an earlier job. What is the effect on the accounting equation?
9. Equation after an investment
A new corporation receives 30,000 dollars in cash from its owner in exchange for common stock. Total assets rise 30,000 dollars, total liabilities are unchanged, and total equity rises by how many dollars? Number only.
10. Missing element
After several transactions, a company shows assets of 42,000 dollars and liabilities of 17,000 dollars. Compute equity in dollars, number only.