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1、Chapter4CompletingtheAccountingCycleQUICKSTUDIESQuickStudy4-1(10minutes)IncomeSummarybalanceafterclosingrevenuesandexpensesRevenues:$42,000+$8,000............................=$50,000Cr.Expenses:$31,000+$11,000+$5,000...........=-47,000Dr.Creditbalance(equaltonetincome).............=$3,000Cr.M.Ir
2、vine,CapitalaccountbalanceafterallclosingentriesBeginningbalance........................................$35,000Plusnetincome............................................3,00038,000Lesswithdrawals..........................................9,200Endingbalance..........................................
3、...$28,800QuickStudy4-2(5minutes)1.(i)Analyzingtransactionsandevents.2.(c)Journalizingtransactionsandevents.3.(e)Postingthejournalentries.4.(b)Preparingtheunadjustedtrialbalance.5.(f)Journalizingandpostingadjustingentries.6.(g)Preparingtheadjustedtrialbalance.7.(a)Preparingthefinancialstatements
4、.8.(h)Journalizingandpostingclosingentries.9.(d)Preparingthepost-closingtrialbalance.QuickStudy4-3(10minutes)1.E2.C3.E©McGraw-HillCompanies,2009SolutionsManual,Chapter41814.A5.B6.F7.A8.DQuickStudy4-4(10minutes)CurrentassetsCash..........................................................$7,000Accou
5、ntsreceivable................................18,000Officesupplies.........................................2,860Prepaidinsurance...................................3,500Totalcurrentassets................................$31,360CurrentliabilitiesAccountspayable....................................$11
6、,000Unearnedservicesrevenue....................3,000Totalcurrentliabilities............................$14,000Currentratio=$31,360/$14,000=2.24QuickStudy4-5(10minutes)ComputationofJ.Fischer,CapitalfortheDec.31,2009,balancesheetJ.Fischer,Capital(beginning)..................$36,000Addnetincome($90
7、,000-$61,000)..........29,00065,000Lesswithdrawals........................................(18,000)J.Fischer,Capital(ending).......................$47,000QuickStudy4-6(5minutes)a.Id.Bb.Be.Bc.If.BQuickStudy4-7(5minutes)a.1d.5b
