Ushtrime Te Zgjidhura Kontabiliteti Financiar Site

Required: Prepare Income Statement and Balance Sheet from adjusted trial balance (use data from above after adjustments).

Adjusted Trial Balance (partial – after adjustments):

| Account | Debit | Credit | |---------|-------|--------| | Cash | 37,000 | | | Equipment | 15,000 | | | Accum. Deprec. | | 200 | | Inventory | 4,000 | | | Accts Payable | | 5,000 | | Salaries Payable | | 1,200 | | Unearned Revenue | | 1,000 | | Owner’s Capital | | 50,000 | | Sales Revenue | | 6,000 | | Service Revenue | | 500 | | Cost of Goods Sold | 4,000 | | | Rent Expense | 2,000 | | | Utilities Expense | 500 | | | Deprec. Expense | 200 | | | Salaries Expense | 1,200 | |

Income Statement – For month ended Jan 31, 2024

| Revenue | $ | |---------|----| | Sales Revenue | 6,000 | | Service Revenue | 500 | | Total Revenue | 6,500 | | Expenses | | | Cost of Goods Sold | 4,000 | | Rent Expense | 2,000 | | Utilities Expense | 500 | | Depreciation Expense | 200 | | Salaries Expense | 1,200 | | Total Expenses | 7,900 | | Net Loss | (1,400) |

Balance Sheet – January 31, 2024

| Assets | $ | Liabilities & Equity | $ | |--------|---|----------------------|---| | Cash | 37,000 | Accounts Payable | 5,000 | | Inventory | 4,000 | Salaries Payable | 1,200 | | Equipment | 15,000 | Unearned Revenue | 1,000 | | Less: Accum. Deprec. | (200) | Total Liabilities | 7,200 | | Total Assets | 55,800 | Owner’s Capital (50,000 – 1,400) | 48,600 | | | | Total Liabilities & Equity | 55,800 |

Përdorni gjendjet përfundimtare nga Ushtrimi 2 për të krijuar bilancin e verifikimit.

Zgjidhja:

| Llogaria | Debi (Lekë) | Kredi (Lekë) | |----------|-------------|--------------| | Banka | 10,700,000 | | | Pajisje | 800,000 | | | Inventar | 1,100,000 (2,000,000 - 900,000) | | | Llogari të pagueshme | | 2,000,000 | | Kapitali | | 10,000,000 | | Të ardhura | | 1,500,000 | | Kosto e mallit të shitur | 900,000 | | | Totali | 13,500,000 | 13,500,000 |

Bilanci verifikohet – debiti dhe krediti barazohen. ushtrime te zgjidhura kontabiliteti financiar

Scenario:
On March 1, 2024, “Clean & Go” started operations. During March:

Required: Journal entries.

Solution:

| Date | Account Titles | Debit ($) | Credit ($) | |------|----------------|-----------|------------| | Mar 1 | Cash | 50,000 | | | | Owner’s Capital | | 50,000 | | Mar 2 | Equipment | 12,000 | | | | Cash | | 12,000 | | Mar 3 | Supplies | 3,500 | | | | Accounts Payable | | 3,500 | | Mar 4 | Cash | 6,000 | | | | Accounts Receivable | 2,000 | | | | Service Revenue | | 8,000 | | Mar 5 | Rent Expense | 1,800 | | | | Cash | | 1,800 | | Mar 6 | Salaries Expense | 2,500 | | | | Cash | | 2,500 | | Mar 7 | Cash | 1,000 | | | | Accounts Receivable | | 1,000 | | Mar 8 | Owner’s Drawings | 2,000 | | | | Cash | | 2,000 |

Merrni transaksionet e Ushtrimit 1 dhe hapni llogaritë e mëposhtme: Banka, Kapitali, Pajisje, Inventar, Llogari të pagueshme, Të ardhura, Kosto e mallit të shitur. Gjeni gjendjen përfundimtare debitore/kreditore për secilën. Required: Prepare Income Statement and Balance Sheet from

Zgjidhja (vetëm për llogarinë "Banka" si shembull):

Llogaria: Banka

(Në kontabilitet, llogaritë aktive kanë gjendje debitore; llogaritë pasive dhe kapitali kanë gjendje kreditore.)

TechFix
Statement of Owner’s Equity
For Year Ended Dec 31, 2024

| | $ | |---|----| | Owner’s Capital, Jan 1, 2024 | 40,000 | | Add: Net Income | 35,000 | | Less: Drawings | (6,000) | | Owner’s Capital, Dec 31, 2024 | 69,000 | Përdorni gjendjet përfundimtare nga Ushtrimi 2 për të