s*****a
发帖数: 3 | 1 是最最初级的JOURNAL ENTRY,一共有5个ENTRY，第3个不会，主要是看不明白题目，想
请各位帮帮忙~~~~
The following data are taken from the comparative balance sheets of Alpine
Curling Club. The Club prepares its financial statements using the accrual
basis of accounting.
September 30 2007 2006
Accounts receivable for member dues $18,000 $ 11,000
Unearned ticket revenue 20,000 26,000
Dues revenue 1 48,000 135,000
Dues | s*****a
发帖数: 3 | | q****9
发帖数: 118 | 3 我也在学acct I
是不是这样呢？
Debit Credit
Cash 39,000
Uneared revenue 39,000 | x****n
发帖数: 494 | 4
.Additional tickets were sold for $39,000 cash during 2007; a portion of
these were used by the purchasers during the year. The entire balance
remaining relates to the upcoming Skins Game in 2007.
cash 39000
unearned revenue 39,000
purchase xxx
cash xxx
【在 s*****a 的大作中提到】
: 是最最初级的JOURNAL ENTRY,一共有5个ENTRY，第3个不会，主要是看不明白题目，想
: 请各位帮帮忙~~~~
: The following data are taken from the comparative balance sheets of Alpine
: Curling Club. The Club prepares its financial statements using the accrual
: basis of accounting.
: September 30 2007 2006
: Accounts receivable for member dues $18,000 $ 11,000
: Unearned ticket revenue 20,000 26,000
: Dues revenue 1 48,000 135,000
: Dues
| a*******9
发帖数: 174 | 5 Cash 39,000
unearned revenue 39,000
unearned revenue xxx
revenue xxx
I agree with the first jounranl entry. When the Club sale it's tickets it
get "cash" and "some kind of liability" in my mind, this unearned revenue
like defered revenue is a liability account. when the Game is hold, then the
Club can recognize it's revenue and reduce liability. |
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