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1、AnswerstoChapter1Activities1.1Owner’sequity=Assets–LiabilitiesOwner’sequity=79,000–60,000Owner’sequity=$19,000RangiPomana’sowner’sequityis$19,000.1.2Assets=Owner’sequity+LiabilitiesAssets=95,200+132,600Assets=$227,8001.3Assets=Liabilities+Owner’sequity(22,330+34,020+40,320+37,090)
2、=(16,440+50,125)+?133,760=66,565+?133,760=66,565+67,1951.4Assets=Liabilities+Owner’sequity(3,450+4,070+7,200+14,600)=(5,010+5,000)+?29,320=10,010+?29,320=10,010+19,3101.51.Theownerintroduced$15,000cashintothebusiness.2.$12,000wasborrowed,increasingbankandloan.3.Equipmentcosting$10
3、,000waspurchasedforcash.4.Theownerintroduceda$42,000carintothebusiness.5.$1,000oftheloanwasrepaid,decreasingbankandloan.1.61.Thebusinesssoldacarfor$15,000cash.2.Theownerintroducedanadditional$3,000capitalintothebusiness,increasingbankandowner’sequity.3.Acarcosting$40,000waspurchas
4、ed.$25,000ofthepurchasepricewaspaidincash,andtheother$15,000wasfinancedbyatermloan.4.$1,000waspaidofftheloan,decreasingbankandloan.©PearsonEducationNewZealand2011AccountingPractices:TheNewZealandContext,byRuthMcIntoshAnswerstoChapter1Activities,page15.Equipmentcosting$2,000wasintr
5、oducedintothebusinessbytheowner,increasingequipmentandowner’sequity.1.7Assets=Liabilities+Owner’sequityBeginningofyear88,000=53,000+35,000Endofyear(88,000+47,000)=(53,000+27,000)+?$135,000=$80,000+$55,0001.8Assets=Liabilities+Owner’sequityBeginningofyear102,000=53,000+49,000Endofy
6、ear(102,000+35,000)=(53,000–5,000)+?$137,000=$48,000+$89,0001.9•AccountingfeesExpense•Accountspayable(creditors)Currentliability•Accountsreceivable(debtors)Currentasset•BankaccountCurrentasset•BankfeesExpense•CapitalOwner’sequity•ComputerNon-currentasset•DividendincomeIncome•Elect
7、ricityExpense•InterestpaidExpense•MobiletelephoneNon-currentasset•PrintingandstationeryExpense•SalesincomeIncome•TermloanNon-currentliability1.10ThefacsimilemachineisnotoneofJohannesChristiaan’sassets.Itdoesnotmeetthedefinitionofanasset,becauseithasnofutureeconomicbenefits.Itdoesm
8、eettherestofthedefinitionbecausei
