Financial & Managerial Accounting 3rd Edition by Charles Horngren,Harrison, Walter,Suzanne Oliver

تمرين 34

Journalizing transactions, posting to T-accounts, and preparing a trial balance
Beth Yung started her practice as a design consultant on November 1, 2012. During the first month of operations, the business completed the following transactions:

Requirements
1. Open the following T-accounts: Cash, Accounts receivable, Supplies, Furniture, Land, Accounts payable, Common stock, Dividends, Service revenue, Salary expense, and Rent expense.
2. Record each transaction in the journal, using the account titles given. Key each transaction by date. Explanations are not required.
3. Post the transactions to the T-accounts, using transaction dates as posting references in the ledger accounts. Label the balance of each account Bal as shown in the chapter.
4. Prepare the trial balance of Beth Yung, Designer, P.C., at November 30, 2012.