Chapter 9 Financial Statements（课件）-《实用会计英语》同步教学（大连理工大学出版社）

FINANCIAL STATEMENTS CHAPTER 9 10-1 2 2 Work sheet For large companies, if the financial statements are prepared directly from the adjusted trial balance, errors are very difficult to occur. As a result, a work sheet is essential. 10-1 George Ross Photocopy Agency Work Sheet March 31, 2004 Account name Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash Accounts Receivable Photocopy Supplies Office Supplies Prepaid Rent Prepaid Insurance Photocopy Equipment Accumulated Depreciation, Photocopy Equipment Office Equipment $9,590 6,000 2,300 800 4,800 600 2,000     5,300   $500 300 400 50     33 $9,590 6,000 1,800 500 4,400 550 2,000     5,300 $33 $ 9,590 6,000 1,800 500 4,400 550 2,000     5,300 $33 10-1 3 3 George Ross Photocopy Agency Work Sheet March 31, 2004 Account name Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Accumulated Depreciation, Office Equipment Accounts Payable Unearned Photocopy Fees George Ross, Capital George Ross, Withdrawals Photocopy Fees Earned Office Wages Expense Utility Expense Telephone Expense           980   1,100 230 120   33820     $3,120 1,300 20,000   9,900         33820 $500    88         980   1,100 230 120   88 3,120 800 20,000   9,900 1,100 230 120 9,900 980 88 3,120 800 20,000 10-1 George Ross Photocopy Agency Work Sheet March 31, 2004 Account name Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Rent Expense Insurance Expense Photocopy Supplies Expense Office Supplies Expense Depreciation Expense, Photocopy Equipment Depreciation Expense, Office Equipment   Net Income 400 50 500 300   33   88   1871       1871 400 50 500