E4-1

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ហ៊ាន ពណ្ណ រាយ ថ្នាក់ E2B1 E4-1 The trial balance columns of the worksheet for Briscoe Company at June 30, 2010, are as follows. តារាងតុល្យភាពនៃកិច្ចការរបស់ក្កុមហៃ ុ Briscoe នៅនងៃទី30 ខែមិងុនា ឆ្នាំ2010មាៃដូច្ខាង នក្កាម.

BRISCOE COMPANY Worksheet for the Month ended June 30,2010 Trial Balance Account Titles

Dr.

Cash

$2,320

Accounts Receivable

2,440

Supplies

1,880

Accounts Payable

Cr.

$1,120

Unearned Revenue

240

Lenny Briscoe, Capital

3,600

Service Revenue

2,400

Salaries Expense

560

Miscellaneous Expense

160 $7,360

$7,360

1. A physical count reveals $300 of supplies on hand. 2. $100 of the unearned revenue is still unearned at month-end. 3. Accrued salaries are $280 ១.ការរាប់ជាក់ខសែងបង្ហាញពីទឹកក្ាក់ 300$ខដល្សថត ិ នៅក្កុមហៃ ុ ។ ២.ច្ាំៃូល្ខដល្មិៃទាៃ់ាៃទូទាត់ជាសាច្់ក្ាក់ 100$គឺនៅខតមិៃទាៃ់ាៃទូទាត់នៅច្ុងខែ។ ៣.ក្ាក់ខែាៃនកើៃនឡើង280$។

Instructions Enter the trail balance on a worksheet and complete the worksheet. បញ្ូច លតារាងតុលយភាពទៅកាុងសនលឹកកិច្ចការ ទ

ើយបំទពញសនលឹកកិច្ចការ


Adjustment Income Trail Balance Adjustments Trail Banlance Statement Balance Sheet Account Title Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr Cash $2,320 $2,320 $2,320 Account Recievable 2,440 2,440 2,440 Supplies 1,880 1580 300 300 Account Payable $1,120 $1,120 $1,120 Unearned Revenue 240 140 100 100 Lenny Briscoe, Capital 3,600 3,600 3,600 Service Revenue 2,400 140 2,540 2,540 Salaries Expense 560 280 840 840 Miscellaneous Expense 160 160 160 Totals $7,360 $7,360 Supplies Expense 1580 1580 1580 salaries payable 280 280 280 Totals $2,000 $2,000 $7,640 $7,640 $2,580 $2,540 $5,060 $5,100 Net loss $40 $40 Totals $2,580 $2,580 $5,100 $5,100


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