CHAPTER_3_WORKPAPERS

CHAPTER_3_WORKPAPERS - 3-1NameChapter 3 Brief...

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Unformatted text preview: 3-1NameChapter 3 Brief ExercisesSectionDate 1BE3-112 (a)2334 (b)455667 (c )7889 (d)910101111121213BE3-21314(a)(b)1415 ItemType of AdjustmentAccounts before Adjustment151616171.17181819192020212.21222223232424253.25262627272828294.29303031313232333334343535363637373838393940403-13-2NameChapter 3 Brief Exercises ContinuedSectionDate BE3-3DateAccount TitlesDebitCredit1Dec. 311223344556Advertising SuppliesAdvertising Supplies Expense6778899101011BE3-41112DateAccount TitlesDebitCredit1213Dec. 311314141515161617Depr. Expense - EquipmentAccum. Depreciation - Equipment17181819192020212122 Balance Sheet:22232324242525262627BE3-52728DateAccount TitlesDebitCredit2829July 1293030313132Dec. 313233333434353536Prepaid InsuranceInsurance Expense3637373838393940403-23-3NameChapter 3 Brief Exercises ContinuedSectionDate BE3-6DateAccount TitlesDebitCredit1July 112233445Dec. 31566778899101011Unearned Insurance RevenueInsurance Revenue11121213131414151516BE3-71617DateAccount TitlesDebitCredit1718Dec. 311819192020213121222223232431242525262627BE3-82728(a)(b)2829AccountType of AdjustmentRelated Account2930 Accounts Receivable3031 Prepaid Insurance3132 Accum. Depr. - Equipment3233 Interest Payable3334 Unearned Service Revenue343535363637373838393940403-33-4NameChapter 3 Brief Exercises ConcluSectionDate BE3-9Harmony CompanyIncome StatementFor the Year Ended December 31, 2008123456789101112131415BE3-1016Harmony Company17Retained Earnings Statement18For the Year Ended December 31, 20081920212223242526*BE3-1127DateAccount TitlesDebitCredit28 (a)29Apr. 3030313233 (b)34Apr. 303536373839403-43-4uded123456789101112131415161718192021222324252627282930313233343536373839403-43-5NameExercises 3-1 and 3-3SectionDate E3-111.12232.34453.566778894.91010115.1112121313146.14151516161717181819192020E3-31(a)12233445566778(b)8991010111112121313141415153-53-6NameExercise 3-2SectionDate Accrual-basis versus cash-basis1 (a)12233445566778899101011 (b)1112121313141415151616171718 (c)1819192020212122222323242425252626272728282929303031313232333334343535363637373838393940403-63-7NameExercises 3-4 and 3-5SectionDate E3-4ItemType of Adjustment11.122.233.344.455.566.677.788.899.91010.101111.111212E3-5ItemAccount TitlesDebitCredit11.1223342.4556673.78899104.1011111212135.1314141515166.1617171818197.192020212122223-723233-8NameExercises 3-6 and 3-7SectionDate E3-6(a)(b)ItemType of AdjustmentAccounts before Adjustment11.1223342.4556673.78899104.1011111212135.1314141515166.16171718181919E3-7DateAccount TitlesDebitCredit1Mar. 3112233445315667783189910101131111212131314311415153-816163-9NameExercises 3-8 andSectionDate E3-8DateAccount TitlesDebitCredit1Jan. 312343156731891031111213311415163117E3-9DateAccount TitlesDebitCredit1Oct. 312343156731891031111213311415163117183-91931203-9d 3-912345678910111213141516171234567891011121314151617183-919203-10NameExercises 3-10 and 3SectionDate E3-10Benning Co....
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CHAPTER_3_WORKPAPERS - 3-1NameChapter 3 Brief...

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