Question

急求帮忙做一下这个会计分录！~谢谢了~please make the accounting entries for these transactions

On December 2010,the Zhonghua Company took place the following transactions,please make the accounting entries for these transactions(including adjusting entries and closing entries)

Dec.1 Issued capital stock with a total of par value 1000000 and sold for cash
Dec.2 Paid cash for six months’office rent in advance 6000
Dec.2 Leased a land to B company, and receive three months rent 6000
Dec.3 Purchased 480000 for Equipment, paid 200000 in cash and signed a promissory note for the balance. The equipment is estimated to be used for four years. The depreciation method is the straight line method.
Dec.5 Purchased a lot of merchandise on account, amount 450000; Suppose the beginning inventory is 0.
Dec.13 Made sales of merchandise on account for 580000
Dec.16 Complete Advertice service for C company and collect 20000.
Dec.19 Paid cash 400000 for accounts payable
Dec.20 Received the sales accounts on Dec.13
Dec.31 Paid emplyee’s salaries 60000
Dec.31 Paid monthly utility bills 3000
Dec.31 Earned interest income 2000,but not received
Dec.31 The ending inventory is 130000
Dec.31 The income tax rate is 25%
Dec.31 Suppose the dividends are 50000,and the company paid the dividends

Answer 1

1. 借：银行存款 1000000

     贷：股本      1000000

2. 借：预付账款     6000

     贷：银行存款    6000

3. 借：银行存款      6000

      贷：其他业务收入  6000

4. 借：固定资产   480000

     贷：银行存款   200000

            应付票据   280000

5. 借：库存商品    450000

      贷：应付账款   450000

6. 借：应收账款   580000

      贷：主营业务收入  580000

7. 借：银行存款  20000

     贷：其他业务收入  20000

8. 借：应付账款   400000

      贷：银行存款  400000

9. 借：银行存款  580000

     贷：应收账款  580000

10. 借：管理费用  60000

       贷：应付职工薪酬  60000

     借：应付职工薪酬  60000

       贷：银行存款    60000

11. 借：管理费用   3000

      贷：银行存款   3000

       借：应收利息   2000

          贷：银行存款  2000

     借：主营业务成本   320000

        贷：库存商品     320000

       借：所得税费用   56250

          贷：应交税费-企业所得税  56250

       借：利润分配-未分配利润    50000

           贷：应付股利                   50000

      借：应付股利                     50000

           贷：银行存款                50000

（因题目中未给税率，所以分录中没体现税金部分）