naerman163
a.Dr Cash on hand $3928 Cr Capital $3928b.Dr Accounts payables $1055 Cr cash on hand $1055c.Dr Cash on hand $3700 Cr Capital $3700d. Dr General&Adminstrative---rent expense $1200 Cr Cash on hand $1200 e.Dr Accounts receivables $2025 Cr General&Adminstrative $2025f.Dr Supplies $245 Cr Accounts payables $245g.Dr Dr cash on hand $3000 Cr Accounts receivables $3000
晓峰1124
1、会计分录R Baker invested
debit: Cash---3750
credit:Paid-up capital(or stock)----3750
a.debit: Office allowance ---375
credit: cash---375
b.debit: Fixed assets---1050
credit:Account payable ----1050
c debit: Cash---1500
credit:Account receivable---1500
d debit: Account payable ----1050
credit:Cash--------------------1050
e debit: Account receivable----2700
credit:Prime operating revenue ---2700
(Tax payable -value added tax payable -Substituted money on VAT -***,若此公司是提供加工及修理修配等劳务等，需交增值税，中国一般纳税人17%税率，小规模3%税率，由于本题没有相关提示，税金科目略，）
f 既然每月都付租金原先账务应该有笔分录，借：管理费用/经营费用等，贷：应付账款，本题假设有此分录，若没有debit: Adminisstrative expenses/Operating expenses 525 credit：Cash 525）
debit: Account payable----525
credit:Cash-----------------525
g debit:Cash---1125
credit:Account receivable--1125
h debit: Paid-up capital(or stock)---1000
credit:Cash---1000
2、T账户共7个，请查看附件
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