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Exercises accounting 1IBM
This are the exercises made in the course of Accounting in the first year of IBM. I also uploaded the summary I made for this course.
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Exercises accountingCH 1, 2, 3, 4, 5, 9 & 10
HELENA ROOSE
,Inhoudsopgave
CHAPTER 1.........................................................................................................................................5
BE1-1..................................................................................................................................................5
BE1.3..................................................................................................................................................5
BE1.5..................................................................................................................................................5
BE1.11................................................................................................................................................5
E1.1....................................................................................................................................................6
E1.4....................................................................................................................................................6
E1.5....................................................................................................................................................6
E1.6....................................................................................................................................................6
E1.7....................................................................................................................................................7
E1.12..................................................................................................................................................7
E1.14..................................................................................................................................................8
P1.1A..................................................................................................................................................9
CHAPTER 2.........................................................................................................................................9
JOURNALIZING...................................................................................................................................9
BE2.6..................................................................................................................................................9
E2.4....................................................................................................................................................9
E2.5..................................................................................................................................................10
E2.6..................................................................................................................................................10
P2.1..................................................................................................................................................10
LEDGER & POSTING..........................................................................................................................11
BE 2.7...............................................................................................................................................11
BE 2.9...............................................................................................................................................11
E2.10................................................................................................................................................11
E2.11................................................................................................................................................11
E2.15................................................................................................................................................11
P2.2..................................................................................................................................................11
CHAPTER 3.......................................................................................................................................12
BE3.1................................................................................................................................................12
BE3.2................................................................................................................................................13
BE3.3................................................................................................................................................13
BE3.4................................................................................................................................................13
BE3.5................................................................................................................................................14
BE3.6................................................................................................................................................14
BE3.7................................................................................................................................................14
BE3.9................................................................................................................................................14
BE3.10..............................................................................................................................................15
BE3.14..............................................................................................................................................15
E3.1..................................................................................................................................................15
E3.4..................................................................................................................................................15
E3.5 EXAM........................................................................................................................................16
E3.6..................................................................................................................................................16
E3.7..................................................................................................................................................17
E3.9..................................................................................................................................................17
E3.15 B ADJUSTING ENTRIES.............................................................................................................18
P3.1..................................................................................................................................................18
a. Adjusting entries month May...................................................................................................18
2
, c. Adjusted trail balance May 31, 2020........................................................................................18
CHAPTER 4.......................................................................................................................................19
BE4.4................................................................................................................................................19
BE4.8................................................................................................................................................19
BE4.9................................................................................................................................................19
BE4.11..............................................................................................................................................20
E4.7..................................................................................................................................................20
a. Closing entries.........................................................................................................................20
b. Post-closing trail for month ended at June 30, 2020................................................................21
E4.8..................................................................................................................................................21
E4.9..................................................................................................................................................21
E4.11................................................................................................................................................22
E4.12................................................................................................................................................23
E4.13................................................................................................................................................23
E4.15................................................................................................................................................23
E4.17................................................................................................................................................24
P4.3 FINISHED?....................................................................................................................................25
P4.6..................................................................................................................................................27
CHAPTER 5.......................................................................................................................................27
BE5.1 FORMULA...............................................................................................................................27
BE5.2 PERPETUAL.............................................................................................................................27
BE5.3 PERPETUAL.............................................................................................................................27
BE5.5 ADJUSTING ENTRIES...............................................................................................................28
BE5.6 CLOSING ENTRIES...................................................................................................................28
BE5.13 JOURNAL ENTRIES................................................................................................................28
E5.1 EXAM........................................................................................................................................29
E5.3..................................................................................................................................................29
E5.5..................................................................................................................................................30
E5.8.................................................................................................................................................31
E5.9 EXAM........................................................................................................................................31
E5.20................................................................................................................................................32
P5.3..................................................................................................................................................33
CHAPTER 9.......................................................................................................................................36
BE9.2................................................................................................................................................36
BE9.6 STEP 1.....................................................................................................................................36
BE9.7................................................................................................................................................37
E9.5..................................................................................................................................................37
E9.6..................................................................................................................................................37
P9.5..................................................................................................................................................38
BE9.10..............................................................................................................................................38
BE9.12..............................................................................................................................................38
E9.3..................................................................................................................................................39
E9.15................................................................................................................................................40
E9.16................................................................................................................................................40
CHAPTER 10.....................................................................................................................................40
BE10.1..............................................................................................................................................41
BE10.4 STRAIGHT LINE..........................................................................................................................41
BE10.6 DECLINING BALANCE..................................................................................................................41
BE10.7 UNITS OF ACTIVITY.....................................................................................................................41
BE10.8 STRAIGHT LINE..........................................................................................................................41
3
, E10.1................................................................................................................................................41
E10.2................................................................................................................................................42
E10.6................................................................................................................................................42
E10.7................................................................................................................................................43
E10.8................................................................................................................................................44
E10.10..............................................................................................................................................44
Exercises accounting
4
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