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资产负债表和所有者权益表

2017-09-28 2页 doc 12KB 25阅读

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资产负债表和所有者权益表资产负债表和所有者权益表 The General’s Favorite Fishing Hole Balance sheet May 31 , 2011 Assets Liabilities Account Title Cash $154,355 Accounts Payable 75,525 Accounts Receivable 30 Wages Payable 6,500 Office Supplies 150 Owner’s Equity Food Supplies 5,925 Bob.Night.Capit...
资产负债表和所有者权益表
#资产负债#和所有者权益表 The General’s Favorite Fishing Hole Balance sheet May 31 , 2011 Assets Liabilities Account Title Cash $154,355 Accounts Payable 75,525 Accounts Receivable 30 Wages Payable 6,500 Office Supplies 150 Owner’s Equity Food Supplies 5,925 Bob.Night.Capital 802,645 Prepaid Insurance 6,000 Prepaid Subscriptions 110 Land 100,000 Building 530,000 Accumulated (800) depreciation--Building Fishing Boats 69,000 Accumulated (2150) depreciation--Fishing Boats Surround Sound System 3,600 (60) Accumulated depreciation--Surround Sound System Big Screen TV 8,000 (75) Accumulated depreciation--Big Screen TV Total assets 884,670 Total liabilities 884,670 and owner’s equity The General’s Favorite Fishing Hole Statement of Owner’s Equity Month Ended May 31 , 2011 Bob Night, Capital, April 30, 2011 138,250 Add: Invest by owner 600,000 Net income for the month 61,310 Less: Withdrawal by owner 7,500 Bob Night, Capital, May 31, 2011 792,060
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