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Ex. 187
Welch Company prepares monthly financial statements. Below are listed some selected accounts
and their balances in the September 30 trial balance before any adjustments have been made for
the month of September.
WELCH COMPANY
Trial Balance (Selected Accounts)
September 30, 2008
———————————————————————————————————————————
Debit Credit
Office Supplies.......................................... ............................................. $ 2,700
Prepaid Insurance......................................... ......................................... 4,200
Office Equipment .................................................. ................................. 16,200
Accumulated Depreciation—Office Equipment...................................... $1,000
Unearned Rent Revenue .................................................. ..................... 1,200
(Note: Debit column does not equal credit column because this is a partial listing of selected
account balances)
An analysis of the account balances by the company's accountant provided the following
additional information:
1. A physical count of office supplies revealed $1,000 on hand on September 30.
2. A two-year life insurance policy was purchased on June 1 for $4,800.
3. Office equipment depreciated $6,000 per year.
4. The amount of rent received in advance that remains unearned at September 30 is $500.
Instructions
Using the above additional information, prepare the adjusting entries that should be made by
Welch Company on September 30.



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شآبتر 4

Ex. 169
The worksheet for Vietti Rental Company appears below. Using the adjustment data below,
complete the worksheet. Add any accounts that are necessary.
Adjustment data:
(a) Prepaid rent expired during August, $2.
(b) Depreciation expense on office equipment for the month of August, $8.
(c) Supplies on hand on August 31 amounted to $6.
(d) Salaries expense incurred at August 31 but not yet paid amounted to $10.
VIETTI RENTAL COMPANY
Worksheet
For the Month Ended August 31, 2008
Trial Balance
Adjustments
Adjusted
Trial Balance
Income
Statement
Balance Sheet
Account Titles Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Cash 20
Accounts Receivable 12
Prepaid Rent 8
Supplies 10
Office Equipment 50
Accum. Depreciation—
Equipment
10
Accounts Payable 20
Vietti, Capital 25
Vietti, Drawing 2
Rent Revenue 77
Depreciation Expense 6
Rent Expense 4
Salaries Expense 20
Totals 132 132
Supplies Expense
Salaries Payable
Totals
Net Income
Totals


++++

Ex. 170
The account balances appearing on the trial balance (below) were taken from the general ledger
of Mann's Copy Shop at September 30.
Additional information for the month of September which has not yet been recorded in the
accounts is as follows:
(a) A physical count of supplies indicates $300 on hand at September 30.
(b) The amount of insurance that expired in the month of September was $200.
(c) Depreciation on equipment for September was $400.
(d) Rent owed on the copy shop for the month of September was $600 but will not be paid until
October.
Instructions
Using the above information, complete the worksheet on the following page for Mann's Copy
Shop for the month of September.
MANN’S COPY SHOP
Worksheet
For the Month Ended September 30, 2008
Trial Balance
Adjustments
Adjusted
Trial Balance
Income
Statement
Balance Sheet
Account Titles Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Cash 1,000
Supplies 1,100
Prepaid Insurance 2,200
Equipment 24,000
Accum. Depreciation—
Equipment
4,500
Accounts Payable 2,400
Notes Payable 4,000
Mann, Capital 15,300
Mann, Drawing 2,400
Copy Revenue 4,900
Utilities Expense 400
Totals 31,100 31,100
Supplies Expense
Insurance Expense
Depreciation Expense
Rent Expense
Rent Payable
Totals
Net Income
Totals

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BE 169
Ord Company uses a perpetual inventory system. During May, the following transactions and
events occurred.
May 13 Sold 6 motors at a cost of $44 each to Waller Brothers Supply Company, terms 1/10,
n/30. The motors cost Ord $25 each.
May 16 One defective motor was returned to Ord.
May 23 Received payment in full from Waller Brothers.
Instructions
Journalize the May transactions for Ord Company (seller) assuming that Ord uses a perpetual
inventory system. You may omit explanations.

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Ex. 189
The adjusted trial balance of Notson Company contained the following information:
Debit Credit
Sales $560,000
Sales Returns and Allowances $ 20,000
Sales Discounts 7,000
Cost of Goods Sold 386,000
Freight-out 2,000
Advertising Expense 15,000
Interest Expense 18,000
Store Salaries Expense 55,000
Utilities Expense 28,000
Depreciation Expense 7,000
Interest Revenue 30,000
Instructions
1. Use the above information to prepare a multiple-step income statement for the year ended
December 31, 2008.
2. Prepare a single-step income statement for the year ended December 31, 2008.


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