(完整word版)会计英语调整分录习题.docx

The accountant for Mollie’ s Market, Inc. prepared the following trial balance at January 31, 2008, after one monthof operations:

Debit Credit Cash..............................................................................$ 5,600

Accounts Receivable ..................................................4,400

Unexpired Insurance .................................................2,000

Office Equipment .......................................................18,000

Unearned Consulting Fees ........................................$ 3,200

Capital Stock...............................................................15,500

Retained Earnings, January 1, 2005 0

Dividends.....................................................................3,200

Consulting Fees Earned.............................................26,200

Salaries Expense.........................................................7,600

Utilities Expense .........................................................1,600

Rent Expense ..............................................................2,000

Supplies Expense........................................................500______

$44,900$44,900

Additional information items:

a Consulting services rendered to a client in January, not yet billed or recorded,

$2,300.

b Portion of insurance expiring in January, $200.

c Income taxes expense for January of $2,400.

d Th

e office equipment has a life o

f 5 years.

Instructions. Prepare adjusting entries for a through d.

Adjusting Entries

Jan

31

A Accounts Receivable2300

Consulting Fees Earned2300

B Insurance Expense200

Unexpired Insurance200

C Income Tax Expense2400

Income Taxes Payable2400

D Depreciation Expense300

Accumulated Depreciation300