财务会计第四章.ppt

Work Sheet A work sheet is a working paper used by accountants to collect and summarize data they need for preparing financial reports. Solvency偿付能力 is the ability of a business to meet its financial obligations (debts) as they are due. Solvency analysis focuses on the ability of a business to pay or otherwise satisfy its current and noncurrent liabilities. This ability is normally assessed by examining balance sheet relationships. Because of space constraints, the Unadjusted Trial Balance and the Adjustments columns will not be shown in the following slides. The next step is to extend amounts in the Adjusted Trial Balance columns to the Income Statement and Balance Sheet columns. Account Title Debit Credit Debit Credit Debit Credit Trial Balance Income Statement Balance Sheet 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Adjusted 4-92 Cash 2,065 2,065 Accounts Receivable 2,220 2,720 Supplies 2,000 760 Prepaid Insurance 2,400 2,200 Land 20,000 20,000 Office Equipment 1,800 1,800 Accumulated Depr. 50 Accounts Payable 900 900 Wages Payable 250 Unearned Rent 360 240 Chris Clark, Capital 25,000 25,000 Chris Clark, Drawing 4,000 4,000 Fees Earned 16,340 16,840 Rent Revenue 120 Wages Expense 4,275 4,525 Rent Expense 1,600 1,600 Depreciation Expense 50 50 Utilities Expense 985 985 Supplies Expense 800 2,040 Insurance Expense 200 Miscellaneous Exp. 455 455 42,600 42,600 Account Title Debit Credit Debit Credit Debit Credit Trial Balance Income Statement Balance Sheet 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Adjusted The four columns are summed. 4-93 Cas