会计学英文案例1revised
21页1、文档来源为:从网络收集整理.word版本可编辑.欢迎下载支持A-1 Photography is established on 1 September,2013. Its accountants create a list of the following accounts to prepare for future accounting work.A-1 Photography Chart of AccountsNo.Assets10100Cash10200Accounts Receivable10300Prepaid Rent10400Prepaid Insurance10500Photographic Supplies10600Office Supplies10700Land10800Photographic Equipment10900Accumulated Depreciation - Photographic Equipment11000Office Equipment11100Accumulated Depreciation - Office Equipment11200
2、Vehicle11300Accumulated Depreciation - VehicleLiabilities20100Accounts Payable20200Note Payable20300Salary Payable20400Interest Payable20500Unearned Photographic Service RevenueOwner s Equity30100Philip Browning, Capital30200Philip Browning, Withdrawals30300Income SummaryRevenue40100Photographic Service RevenueExpenses50100Salary Expense50200Rent Expense50300Utilities Expense50400Photographic Supplies Expense50500Office Supplies Expense50600Insurance Expense50700Depreciation Expense - Photograph
3、ic Equipment50800Depreciation Expense - Office Equipment50900Depreciation Expense - Vehicle51000Gas and Oil Expense51100Janitorial Expense51200Advertising Expense51300Interest Expense51400Miscellaneous Expense文档来源为:从网络收集整理.word版本可编辑.欢迎下载支持A-1photography starts its business in September. All of the first months activity for it is as follows.Sep1Philip Browning deposited $10,000 in the business account. Also on this date, Philip transferred his Vehicle, worth $12,500, to the business.Besides, he a
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