Get Bookkeeping the Easy Way PDF

By Wallace W. Kravitz

ISBN-10: 0764110799

ISBN-13: 9780764110795

This up-to-date version offers a simplified, step by step method of bookkeeping rules for newcomers. The publication additionally concentrates on educating vendors of small companies who continue their very own files. Chapters exhibit use of monetary statements, the ledger, the two-column normal magazine, and diverse different journals. guide comprises true-to-life bookkeeping issues of solutions.

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If expenses exceed revenue, the resulting net loss is suffered by the owner. Owner's equity will, therefore, be decreased by that amount. Assume that the Evergreen Landscaping Service earned $2,500 in fees last month, and expenses totaled $1,500 for the same period: Revenue: Fees Income $2,500 Expenses 1,500 Net Income $1,000 Revenue and expense transactions will change account balances. The accounts listed on page 26 will change as follows: for the revenue earned (a), and for the expenses paid (b).

These are used in various business forms. Written statements will, however, use the complete words. Note carefully the following statements: (1) Assets are accounts that appear on the left-hand side of a balance sheet and will show increases by debits. (2) Liabilities are accounts that appear on the right-hand side of a balance sheet and will show increases by credits. (3) Owner's equity (capital) appears on the right-hand side of a balance sheet and will show increases by credits. Assets Dr. Cr.

C) Paid driver's salary, $200. d) Withdrew cash for personal use, $300. e) Collected $325 in fares. f) Paid for gasoline, $45. g) Paid Wilson Garage, $75. h) Paid for taxi repairs, $40. (3) List the debit and credit balance of each account. Prove the total debits equal the total credits.

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Bookkeeping the Easy Way by Wallace W. Kravitz


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