مراجعة Accounting للفرقة الأولى كلية تجارة الأزهر بنين وبنات
مراجعة علي journal entries قيود اليومية ، Ledger دفتر الأستاذ ، accounting equation
income statement - balance sheet - trial balance
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| مراجعة Accounting للفرقة الأولى كلية تجارة الأزهر بنين وبنات |
قواعد المديونية والدائنية
Account type Normal balance To Increase To Decrease
Assets Debit Debit Credit
Expenses Debit Debit Credit
Liabilities Credit Credit Debit
Owner’s equity Credit Credit Debit
Revenues Credit Credit Debit
______________________________
1-
salem Opened his business on 1/1/2023.
during Jan the following transactions were completed:
Jan I
invested 500000 cash in the business
Jan 3 he
Paid 5000 for rent expenses
Jan 7 he
took a loan 100000 from the bank
Jan 15 he
received 30000 for service revenues
Jan 19 he
Purchased a car for 48000 in cash
Jan 24 the
owner increased his investments 20000
Jan 26
Purchased a merchandise ( goods) for
35000 and Paid 15000 cash
Jan 28 sold
merchandise ( goods) for 50000 on credit ) on account )
Jan 30 Paid 16000
for wages expenses
Jan 31 Paid
4000 for the school fees of owners son (own house rent)
Required:
1- Record the
transaction in the Journal.
2-
Post the ledger (Cash) الترحيل لدفتر الأستاذ حـ/ النقدية
the
answer
1-
Journal entries قيود اليومية
Date
Explanation (Accounts) debit credit
Jan I invested 500000 cash in the business - invested – started - began
Jan
1
Cash 500000
Capital 500000
____________________________________
Jan 3 he Paid 5000 for rent expenses
3 rent
expense 5000
Cash 5000
_________________________________
Jan 7 he took a loan 100000 from the bank
7 Cash 100000
Loans 100000
_______________________________
Jan 15 he received 30000 for service revenues
Cash 30000
15 Service revenues 30000
__________________
Jan 19 he Purchased a car for 48000 in cash
19 Cars 48000
Cash 48000
_______________________
Jan 24 the owner
increased his investments 20000
24 Cash 20000
Capital 20000
__________________________
Jan 26 Purchased a merchandise ( goods) for 35000 and Paid 15000 cash
26 purchases 35000
Cash 15000
Accounts Payable(A/B) 20000
_________________________
Jan 28 sold merchandise ( goods) for 50000 on credit
28 Accounts
receivable 50000
Sales 50000
______________________________________
Jan 30 Paid 16000 for wages
expenses
30 Wages
expenses
16000
Cash
16000
________________________
Jan 31 Paid 4000 for the school fees of owners son (own
house rent)
31
drawings ( withdrawals)
4000
Cash
4000
___________________________________
2- Post the
ledger (Cash
Cash
debit_________110000___________________credit 88000
capital 50000 rent
expenses 5000
loans 10000
Cars 48000
services
revenues 30000 purchases 15000
capital
20000 wages
expenses 16000
withdrawals
4000
balance 22000
110000
110000
Balance 1/1 22000
Accounting
equation
Assets = Liabilites + owner’s
equity
· Determine the effect on the Accounting
equation by increasing (+), decreasing (-) or no effect.
1-Purchase a car on credit
2-Purchase furniture in cash
3-Receive cash from A/R
4-Paid cash to the A/P
5-Purchase goods on credit
6- paid rent expenses cash
The solutions
Transactions ( details) Assets =
Liabilities + owner’s equity 1- Purchase a car on credit + + no effect
2-Purchase furniture in cash no effect no effect no effect
3-Receive cash from A/R no effect no effect no effect
4-Paid cash to the A/P - - no effect
5-Purchase goods on credit + + no effect
6- paid rent expenses cash - no effect -
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