account exercise

1. ហន ពណ្ណ រាយ ថ្នក់ E2B1
៊ា ា
E4-1 The trial balance columns of the worksheet for Briscoe Company at June 30, 2010, are
as follows.
តារាងតុល្យភាពនៃកិច្ចការរបស់ក្កុមហៃBriscoe នៅនងៃទី30 ខែមិងុនា ឆ្ាំ 2010មាៃដូច្ខាង
ុ ន
នក្កាម.
BRISCOE COMPANY
Worksheet
for the Month ended June 30,2010
Trial Balance
Account Titles Dr. Cr.
Cash $2,320
Accounts Receivable 2,440
Supplies 1,880
Accounts Payable $1,120
Unearned Revenue 240
Lenny Briscoe, Capital 3,600
Service Revenue 2,400
Salaries Expense 560
Miscellaneous Expense 160
$7,360 $7,360
1. A physical count reveals $300 of supplies on hand.
2. $100 of the unearned revenue is still unearned at month-end.
3. Accrued salaries are $280
១.ការរាប់ជាក់ខសែងបង្ហញពីទឹកក្ាក់ 300$ខដល្សថតនៅក្កុមហៃ។
ា ិ ុ
២.ច្ាំៃូល្ខដល្មិៃទាៃ់ាៃទូទាត់ជាសាច្់ក្ាក់ 100$គឺនៅខតមិៃទាៃ់ាៃទូទាត់នៅច្ុងខែ។
៣.ក្ាក់ខែាៃនកើៃនឡើង280$។
Instructions
Enter the trail balance on a worksheet and complete the worksheet.
បញ្លតារាងតុលយភាពទៅកាុងសនលឹកកិច្ចការ ទ
ូច ើយបំទពញសនលឹកកិច្ចការ

2. Adjustment Income
Trail Balance Adjustments Trail Banlance Statement Balance Sheet
Account Title Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr
Cash $2,320 $2,320 $2,320
Account Recievable 2,440 2,440 2,440
Supplies 1,880 1580 300 300
Account Payable $1,120 $1,120 $1,120
Unearned Revenue 240 140 100 100
Lenny Briscoe, Capital 3,600 3,600 3,600
Service Revenue 2,400 140 2,540 2,540
Salaries Expense 560 280 840 840
Miscellaneous Expense 160 160 160
Totals $7,360 $7,360
Supplies Expense 1580 1580 1580
salaries payable 280 280 280
Totals $2,000 $2,000 $7,640 $7,640 $2,580 $2,540 $5,060 $5,100
Net loss $40 $40
Totals $2,580 $2,580 $5,100 $5,100