Ejercicios Resueltos De Contabilidad __top__ Review
1. Introduction Accounting is the language of business. The purpose of this report is to provide a structured set of solved exercises that demonstrate the fundamental recording process: from identifying transactions to preparing the four core financial statements. Each exercise includes a detailed solution, explanation, and T-accounts.
Debit: 1,500 Trial Balance (as of Feb 29, 2024) | Account | Debit | Credit | |---------|-------|--------| | Cash | 1,000 | | | Accounts Receivable | 2,000 | | | Equipment | 6,000 | | | Accounts Payable | | 3,500 | | Capital | | 50,000 | | Service Revenue | | 7,000 | | Rent Expense | 1,500 | | | Total | 10,500 | 60,500 |
Debit: 3,000 (Feb18) Credit: 1,000 (Feb25) Balance = 2,000 ejercicios resueltos de contabilidad
The loan of $20,000 was not in the asset side? Cash includes it. The real issue: The trial balance above was inconsistent. Let’s rebuild correctly in a real exercise. 6. Exercise 5: Closing Entries Using the corrected Income Statement (Net Income = $10,100), close the temporary accounts.
A/P = $3,500 Salaries Payable = $900 Loan Payable = $20,000 Total Liabilities = $24,400 Each exercise includes a detailed solution, explanation, and
| Date | Transaction | |------|-------------| | Feb 1 | Paid rent $1,500 cash. | | Feb 5 | Performed services for $4,000 cash. | | Feb 10 | Purchased equipment $6,000, paying $2,000 cash, rest on credit. | | Feb 18 | Billed a client for services $3,000 (to be paid later). | | Feb 25 | Collected $1,000 from that client. | | Feb 28 | Paid $500 of the accounts payable from Feb 10. |
Capital = $50,000 Retained Earnings = $10,100 Total Equity = $60,100 The real issue: The trial balance above was inconsistent
Credit: 4,000 + 3,000 = 7,000