Principles of Financial Accounting · 免费预览
根据调整后试算平衡表编制财务报表
调整后试算平衡表依次为三张报表提供数据：收入减去费用得出净利润，净利润和股利更新留存收益，随后资产负债表实现平衡，即资产等于负债加所有者权益。
1. Income statement first
Income statement first
2. Statement of retained earnings second
Statement of retained earnings second
3. Balance sheet last
Balance sheet last
4. Reading the completed set together
Reading the completed set together
5. Statement order from the adjusted trial balance
Which statement is prepared first from the adjusted trial balance?
6. Ending retained earnings
A new company reports net income of 3,380 dollars and declares dividends of 500 dollars. Beginning retained earnings is zero. What is ending retained earnings?
7. Where dividends appear
Where do dividends appear in the financial statements?
8. The final check
A balance sheet shows total assets of 46,200 dollars, total liabilities of 18,320 dollars, and equity including ending retained earnings of 27,880 dollars. What does this prove?
9. Net income from balances
Adjusted trial balance revenue totals 11,640 dollars and expense totals 8,260 dollars. Compute net income in dollars, number only.
10. Missing equity
A balance sheet lists total assets of 46,200 dollars and total liabilities of 18,320 dollars. Compute total equity in dollars, number only.