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balance sheet
Analytical Chapter Objectives
A1: Compute the current ratio and describe what it reveals about a company’s financial condition
Procedural Chapter Objectives
Rental revenue Depr. expense Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals
FastForward Work Sheet For Month Ended December 31, 2007
P1: Prepare a worksheet and explain its usefulness
P2: Describe and prepare closing entries P3: Explain and prepare a post-closing
trial balance P4: Appendix 4A: Prepare reversing
Unadjusted
Trial Balance
Adjustments
Dr.
Cr.
Dr.
Cr.
4,350
-
9,720 2,400
26,000
- First, enter
6,200
-
the
3,000
30,000 unadjusted
200
5,800 amounts to
1,400
1,000
230 45,300
9,720 2,400 26,000
200
1,400
1,000
230 45,300
f
6,200
3,000 d 30,000
5,800
300 c e a
b
45,300
1,8源自文库0 b a
c
e 250
1,050 100
375
210
d f
375 210 100
1,050
3,785
250 1,800
3,785
P1
Cash Accounts receivable Supplies Prepaid insurance Equipment Accum. depr. - Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue
entries and explain their purpose
P1
Benefits of a Work Sheet
Aids the preparation of
financial statements.
Assists in planning and organizing an
audit.
Reduces possibility of
errors.
Links accounts and their
adjustments.
Not a required report.
Helps in preparing
interim financial statements.
Shows the effects of proposed transactions.
Unadjusted
Trial Balance
Dr.
Cr.
4,350
-
f
9,720
2,400
26,000
-
6,200
-
3,000 d
30,000
300
the
worksheet.
45,300
Adjusted
Trial Balance
Dr.
Cr.
P1
Accounts receivable Supplies Prepaid insurance Equipment Accum. depr. - Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue
Rental revenue Depr. expense Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals
FastForward Work Sheet For Month Ended December 31, 2007
Rental revenue Depr. expense Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals
FastForward Work Sheet For Month Ended December 31, 2007
Chapter 4
Completing the Accounting Cycle
Conceptual Chapter Objectives
C1: Explain why temporary accounts are closed each period
C2: Identify steps in the accounting cycle C3: Explain and prepare a classified
Next, enter the adjustments.
P1 Prepare adjusted trial balance.
Cash Accounts receivable Supplies Prepaid insurance Equipment Accum. depr. - Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue
Analytical Chapter Objectives
A1: Compute the current ratio and describe what it reveals about a company’s financial condition
Procedural Chapter Objectives
Rental revenue Depr. expense Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals
FastForward Work Sheet For Month Ended December 31, 2007
P1: Prepare a worksheet and explain its usefulness
P2: Describe and prepare closing entries P3: Explain and prepare a post-closing
trial balance P4: Appendix 4A: Prepare reversing
Unadjusted
Trial Balance
Adjustments
Dr.
Cr.
Dr.
Cr.
4,350
-
9,720 2,400
26,000
- First, enter
6,200
-
the
3,000
30,000 unadjusted
200
5,800 amounts to
1,400
1,000
230 45,300
9,720 2,400 26,000
200
1,400
1,000
230 45,300
f
6,200
3,000 d 30,000
5,800
300 c e a
b
45,300
1,8源自文库0 b a
c
e 250
1,050 100
375
210
d f
375 210 100
1,050
3,785
250 1,800
3,785
P1
Cash Accounts receivable Supplies Prepaid insurance Equipment Accum. depr. - Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue
entries and explain their purpose
P1
Benefits of a Work Sheet
Aids the preparation of
financial statements.
Assists in planning and organizing an
audit.
Reduces possibility of
errors.
Links accounts and their
adjustments.
Not a required report.
Helps in preparing
interim financial statements.
Shows the effects of proposed transactions.
Unadjusted
Trial Balance
Dr.
Cr.
4,350
-
f
9,720
2,400
26,000
-
6,200
-
3,000 d
30,000
300
the
worksheet.
45,300
Adjusted
Trial Balance
Dr.
Cr.
P1
Accounts receivable Supplies Prepaid insurance Equipment Accum. depr. - Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue
Rental revenue Depr. expense Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals
FastForward Work Sheet For Month Ended December 31, 2007
Rental revenue Depr. expense Salaries expense Insurance expense Rent expense Supplies expense Utilities expense Totals
FastForward Work Sheet For Month Ended December 31, 2007
Chapter 4
Completing the Accounting Cycle
Conceptual Chapter Objectives
C1: Explain why temporary accounts are closed each period
C2: Identify steps in the accounting cycle C3: Explain and prepare a classified
Next, enter the adjustments.
P1 Prepare adjusted trial balance.
Cash Accounts receivable Supplies Prepaid insurance Equipment Accum. depr. - Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals Consulting revenue