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

تمرين 30

Journalizing transactions, posting to T-accounts, and preparing a trial balance Problem 2-62 continues with the consulting business of Carl Draper, begun in Problem 1-48. Here you will account for Draper Consulting's transactions as it is actually done in practice,
Draper Consulting, Inc., completed the following transactions during the first half of December, 2012:

Requirements
1. Open T-accounts: Cash, Accounts receivable, Supplies, Equipment, Furniture, Accounts payable, Common stock, Retained earnings, Dividends, Service revenue, Rent expense, and Utilities expense.
2. Journalize the transactions. Explanations are not required.
3. Post to the T-accounts. Key all items by date, and denote an account balance as Bal. Formal posting references are not required.
4. Prepare a trial balance at December 18. In the Continuing Problem of Chapter 3, we will add transactions for the remainder of December and prepare a trial balance at December 31.