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商業與管理 大學

綠色螢光筆的不是很了解 1. 為什麼會有5呢? 2. 為何要加52000

dand 2. (LO 3, 4) On January 1, 2020, Hayslett AG had the following equity accounts. Share Capital-Ordinary (€10 par value, 260,000 shares issued and outstanding) Share Premium-Ordinary Retained Earnings During the year, the following transactions occurred. April 1 May 1 June 1 Aug. 1 31 Dec. 1 Declared a €1.50 cash dividend per share to shareholders of record on April 15, payable May 1. Paid the dividend declared in April. Announced a 2-for-1 share split. Prior to the split, the market price per share was €24. Declared a 10% share dividend to shareholders of record on August 15, distributable August 31. On August 1, the market price of the shares was €10 per share. Issued the shares for the share dividend. Declared a €1.50 per share dividend to shareholders of record on December 15, payable January 5, 2021. Determined that net income for the year was €600,000. 31 Instructions Solution 2. a. Apr. 1 May 1 June 1 Aug. 1 31 Dec. 1 31 1 Cash Dividends (260,000 × €1.50) Dividends Payable Dividends Payable Cash No journal entry needed for share split Share Dividends (52,000* × €10) Ordinary Share Dividends Distributable (52,000 × €5) Share Premium-Ordinary (52,000 × €5) *520,000 x.10 Ordinary Share Dividends Distributable Share Capital-Ordinary Cash Dividends (572,000** × €1.50) Dividends Payable **(260,000 × 2) + 52,000 Income Summary €2,600,000 1,500,000 3,200,000 Retained Earnings Retained Earnings Share Dividends Cash Dividends (€390,000+ €858,000) 390,000 390,000 520,000 | 260,000 858,000 600,000 1,768,000 390,000 390,000 260,000 260,000 Prepare dividend ent section. 260,000 858,000 600,000 520,000 1.248,000 14. Luz (a) r equ 15. pre 16- 17 for 18

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商業與管理 大學

會計一第二章 這題每一項的翻譯麻煩完整寫給我我 譬如為什麼這時後要加這時候要減 我真的不會!拜託各位大神解!

Pre P2.4 (LO 4) The trial balance of De Bortoli Co, shown below does not balance, De Bortoli Co. Trial Balance June 30, 2020 Debit Credit $ 3,340 $ 2.812 1,200 2.600 3.666 1.100 Cash Accounts Receivable Supplies Equipment Accounts Payable Uncarned Service Revenue Share Capital-Ordinary Dividends Service Revenue Salaries and Wages Expense Utilities Expense 8,000 800 2,480 3,200 810 $12.522 $17.486 that şi eu Each of the listed accounts has a normal balance per the general ledger. An examination of the ledger. and journal reveals the following errors. this 1. Cash received from a customer in payment of its account was debited for $580, and Accounts Receivable was credited for the same amount. The actual collection was for $850, V2. The purchase of a computer on account for $710 was recorded as a debit to Supplies for $710 and a credit to Accounts Payable for $710. ✓ 3. Services were performed on account for a client for $980. Accounts Receivable was debited for $980, and Service Revenue was credited for $98. X4. A debit posting to Salaries and Wages Expense of $700 was omitted. 第二 X 5. 5. A payment of a balance due for $306 was credited in Cash for $306 and credited to Accounts Payable for $360. 76. A dividend of $600 cash was debited to Salaries and Wages. Txpense for $600 and credited to Cash for $600. Instructions

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