63、credit balances in the right column. Accounts are listed in the order they appear in the ledger. v3. Add each column. v4. Compare the totals of each column. 2021/3/11100 vJoan Miller Advertising Agency Trial Balance January 31, 2005 Cash Accounts Receivable Art Supplies Office Supplies Prepaid Rent。

64、Prepaid Insurance Art Equipment Office Equipment $1,720 2,800 1,800 800 800 480 4,200 3,000 2021/3/11101 Accounts Payable Unearned Art Fees Joan Miller, Capital Joan Miller, Withdrawal Advertising Fees Earned Office Wages Expense Utility Expense Telephone Expense 1,400 1,200 100 70 $3,170 1,000 10,0 。

65、00 4,200 2021/3/11102 The Measurement of Business Income vNet Income Net income is the net increase in owners equity resulting from the operations of the company. Net income, in its simplest form, is measured by the difference between revenues and expenses: Net income=revenues-expenses 2021/3/11103。

【会计|会计英语课件】66、vRevenues: in the simplest case, they equal the price of goods sold and services rendered during period of time. vExpenses: expenses are the costs of the goods and services used up in the course of gaining revenues. Often called the cost of doing business, expenses include the costs of goods sold, the costs of activities necessary to carry on the business. 2021/3/11104 The Adjustment v1. Apportioning recorded expenses between two or more accounting periods. (deferrals) Prepaid Rent Prepaid Insur 。

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