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论文作者:留学生论文论文属性:作业指导 assignment guidelines登出时间:2011-04-07编辑:anterran点击率:5467
论文字数:1031论文编号:org201104070937048795语种:英语 English地区:英国价格:免费论文
Complete your assignment and hand it in by: ______10th Week______
Assignment Question
For the past several years, Emily Page has operated a part-time consulting business from her home. As of June 1, 2010, Emily decided to move to a rented quarters and to operate the business, which was to be known as Bottom Line Consulting, on a full time basis. Bottom Line Consulting entered into the following transactions during June:
June 1. The following assets were received from Emily Page: cash, $26 200; accounts receivable,
$6 000; supplies , $2 800; office equipment, $25 000. There were no liabilities received.
June 1. Paid three months rent on a lease rental contract, $5 250.
June 2. Paid the premiums on property and casualty Insurance policies, $2 100.
June 4. Received cash from clients as an advance payment for services to be provided and
recorded it as unearned fees, $2 700.
June 5. Purchased additional office equipment on account from Office Depot Co., $5 000.
June 6. Received cash from clients on account, $3 000.
June 10. Paid cash for a newspaper advertisement, $200.
June 12. Paid Office Depot Co. for part of the debt incurred on June 5, $1 000.
June 12. Recorded services provided on account for the period June 1-12, $5 100.
June 14. Paid part-time receptionist for two weeks’ salary, $800.
June 17. Recorded cash from cash clients for fees earned during the period June 1-16,
$3 500.
June 18. Paid cash for supplies, $750.
June 20. Recorded services provided on account for the period June 13-20, $1 100.
June 24. Recorded cash from cash clients for fees earned for the period June 17-24,
$4 150.
June 26. Received cash from clients on account, $4 900.
June 27. Paid part-time receptionist for two weeks’ salary, $800.
June 29. Paid telephone bill for June, $150.
June 30. Paid electricity bill for June, $400.
June 30. Recorded cash from cash clients for fees earned for the period June 25-30,
$1 500.
June 30. Recorded services provided on account for the remainder of June, $1 000.
June 30. Emily withdrew $8 000 for personal use.
The chart of accounts the company keeps include:
Cash Office equipment Emily Page, Capital Supplies Expense
Accounts Receivable Accumulated Depreciation Emily Page, Drawing Depreciation Expense
Supplies Accounts Payable Fees Earned Insurance Expense
Prepaid Rent Salaries Payable Salary Expense Miscellaneous Expense
Prepaid Insurance Unearned Fees Rent Expense
Required:
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