Question

根据下面的英文提示写出中文和英文的会计分录。

4、purchased equipment for $15000 paying $7500 cash and signing a note for remaining balance.
5、purchased $50000 of stock in another company and won"t sell it in recent years.
6、board of directors declared that company will pay $2000 in cash dividends to stockholders next month.
7、issued stock for $25000 of cash.
8、signed a lease and made a payment of $4500 to the landlord comprised of the current months rent of $1500 and required $3000 securing deposit.
9、purchased equipment on account for $35000.
10、performed services on account for $28000.
11、received a payment of $24000 for services to be performed in the furture.
12、clected $14000 from customers on account.

Answer 1

4.

Dr - Equipment (Asset) 15000
Cr - Cash 7500
Cr - Accounts Payable 75000
5
Dr - Stock Account (ABC Co. Stock) 50000
Cr - Cash (Bank) 50000
6
Dr - Dividends 2000

Cr - Retain Earning 2000
7
Dr - Cash 25000
Cr - Stock Account 25000
8
Dr - Rental Expenses 1500

Dr - Deposit (Asset) 3000
Cr- Cash
9
Dr - Equipment (if use for trading will be cost of sales, for Co. use will be fixed asset) 35000
Cr - Accounts Payable 35000
10
Dr - Accounts Receivable 28000
Cr - Sales (Performed Services)
11
Dr - Cash 24000
Cr - Accounts Receivable 24000
12
Dr - Cash 14000
Cr - Accounts Receivable (Customer Account) 14000

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