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Date Account Debited Account Credited Debit Credit
Jan 31 Miscellaneous expenses 3. Cash 3.
ASSETS
Debit (^) Credit Debit (^) Credit 180.7 160.27 36 0 CASH 20.43 PREPAID RENT 36 Debit (^) Credit Debit (^) Credit 22.8 0 21.2 15. OFFICE SUP. 22.8 AC. REC. 5. Debit (^) Credit Debit (^) Credit 80 0 0 20 EQUIPMENT 80 NOTES PAYABLE 20
LIABILITIES
Debit (^) Credit 17.6 21. AC. PAYABLE 5. Debit (^) Credit 0 3. UT. PAYABLE 3. Debit (^) Credit 0 4 UN. REV. 4
Utilities payable Jan 31 Miscellaneous expenses 3. Cash
ADJUSTING ENTRIES
Date Account Debited Account Credited Debit Jan 31 Cash Electricity expense 2. Jan 31 Cash Telephone expense 1.
ASSETS
Debit (^) Credit Debit (^) Credit 180.7 164.234 36 0 CASH 16.466 PREPAID RENT 36 Debit (^) Credit Debit (^) Credit 22.8 0 21.2 15. OFFICE SUP. 22.8 AC. REC. 5. Debit (^) Credit Debit (^) Credit 80 0 0 20 EQUIPMENT 80 NOTES PAYABLE 20
Current Assets/ST Non current/long term assetCurrent liabilities LT liabilities Cash Land Loans Bonds Accounts receivabl Buildings Accounts payable Loans payable Inventory Equipment Customer deposits Prepaid expenses Vehicles Revenues Expenses Other revenues & gainsOther expenses & loses Sales Cost of goods sold Investment income Interest expense Fees earned Salaries Gain sale of assets Loss on scale of assets Advertising
Credit
LIABILITIES
Debit (^) Credit 17.6 21. AC. PAYABLE 5. Debit (^) Credit 0 0 UT. PAYABLE 0 Debit (^) Credit 0 4 UN. REV. 4
Stockholder's equity Owner's capital Draws nses & loses
Balance (^) Sheet Current Assets Currents Liabilities: Cash 10 Notes payable 6 Accounts receivable 5 Accounts payable 10 Inventory 1 Utilities payable 10 Prepaid rent 20 Unearned revenue 5 Long terms investments Long term liabilities: New bulging 50 Loan 10 Long term Assets Stockholder Equity: Equipment 30 Common stock 40 Retained earnings 30 Intangible Assets: Patent 5 TOTAL ASSETS: 111 TOTAL LIABILITIES & 111
googl TECH COMPANIES Sales/Revenue 161, Cost of Goods Sold (COGS) incl. D&A 127, Gross Income 34, Net Income 34, (in millions)
ALPHABET
googl
- Jan 1 Cash - Common stock
- Jan 2 Prepaid rent - Cash
- Jan 3 Equipment - Cash - Notes payable
- Jan 4 Office supplies 17. - Account payable 17.
- Jan 13 Cash 28. - Service revenue 28.
- Jan 13 Account payable 17. - Cash 17.
- Jan 14 Salaries expense 19. - Cash 19.
- Jan 18 Cash 32.
- Jan 23 Cash 15. - Accounts receivable 15.
- Jan 25 Cash - Unearned service revenue
- Jan 26 Office supplies 5. - Account payable 5.
- Jan 28 Salaries expense 19. - Cash 19.
- Jan 31 Dividends - Cash
- Jan 31 Electricity expense 2. - Utilities payable 2.
- Jan 31 Telephone expense 1. - Utilities payable 1.
- Cash & Short Term Investments 119, TECH COMPANIES
- Total Accounts Receivable 25,
- Inventories
- Other Current Assets 4,
- Total Current Assets 152,
- Net Property, Plant & Equipment 73,
- Total Investments and Advances 13,
- Net Goodwill 20,
- Net Other Intangibles 1,
- Other Assets 2,
- Total Long-Term Assets 123,
- Total Assets 275,
- ST Debt & Current Portion LT Debt 49,
- Accounts Payable 5,
- Other Current Liabilities 23,
- Total Current Liabilities 45,
- Long-Term Debt 4,
- Deferred Taxes 1, Provision for Risks & Charges
- Other Liabilities 2,
- Total Long-Term Liabilities 29,
- Total Liabilities 74,
- Total Equity 201,
- 55, amzn
- 20,
- 20,
- 96,
- 72,
- 14,
- 16,
- 128,
- 225,
- 111,
- 163,
