st22013-prezentimi i kontabilitetit dhe bizneseve
DESCRIPTION
ligjerata nga profesori SkenderTRANSCRIPT
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2Prezantim i pasqyrave financiare
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Objektivat e biznesitRealizimi i fitimitT mbeturit solvent (me aftsi pagimi)
Kjo mund t arrihet prmes realizimit t aktiviteteve vijuese:
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Rrnjt = Aktivitete financueseTrupi dhe degt = aktivitete investueseFruti = aktivitete operueseBizneset jan si pemt
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FinancueseAktivitetet financuese Financimi nga pronart (ekuiteti) Financimi nga jo pronart (detyrimet)Aktivitetet n organizat
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FinancueseAktivitetet n biznesInvestueseAktivitetet investueseBlerja e burimeve (aseteve)Shitja e burimeve (aseteve)
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FinancueseAktivitetet n biznesOperueseInvestueseAktivitetet operuese Shitja e produkteve dhe shrbimeveRezultati n shitje dhe shpenzime
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Burimet e kapitalit t bizneseve
Cilat jan burimet e kapitalit t biznesit?
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Burimet e biznesit shfrytzohen pr:
Pr far prdoren burimet e biznesit?
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far ofrojn funksionet vijuese t bizneseve?
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Si shfrytzohen ato t ardhura t krijuara nga biznesi?
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Pasqyrat financiare...Pasqyra e t ardhuravePasqyra e ekuitetit t pronarve apo e fitimeve t mbajturaBilanci i gjendjesPasqyra e rrjedhjes s paras
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Pasqyrat financiareCilat jan kriteret dhe parimet e ndrtimit t pasqyrave financiare?
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Parimet e ndertimit te P.FQ pasqyrat financiare, si produkt prfundimtar i sistemit kontabl, t mund t prdoren me efektivitet nga prdoruesit e tyre, duhet t plotsojn disa kritere, t ndrtohen mbi bazn e disa parimeve, t cilat do t paraqiten shkurtimisht n vijim:
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QartsiaParimi i qartsis dhe vrtetsis
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Parimi i qndrueshmris
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Parimi i korrektsis
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Parimi i kujdesit
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Parimi i kontinuitetit
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Parimi i kostos historike
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Librmbajtja e thjeshtKontabiliteti i njfisht n nj shtyll t vetme,E shfrytzojn bizneset e vogla Libri i blerjesLibri i shitjeveLibri i arks (tash arka fiskale).
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Librmbajtja e thjesht
DataPrshkrimiShuma1 janarBalanca fillestare10.000,002 janarBlerja e furnizimeve pr shitore(7.500,00)4 janarKryerja e shrbimeve riparuese250,007 janarKryerja e shrbimeve riparuese120,0015 janarPagesa e faturs s telefonit(50)30 janarBalanca prfundimtare2.820,00
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Librmbajtja e thjesht
DataPrshkrimiT ardhuratShpenzimet1 janarBalanca fillestare10.000,002 janarBlerja e furnizimeve pr shitore7.500,004 janarKryerja e shrbimeve riparuese275,007 janarKryerja e shrbimeve riparuese120,0015 janarPagesa e faturs s telefonit 50,00Totali i janarit10.395,007.550,00
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far sht ekuacioni i kontabilitetit?Asetet = Detyrimet + Ekuiteti i pronarveSistem i regjistrimit t transaksioneve n drejtim t ruajtjes s barazis s ekuacionit t kontabilitetit.
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Ekuacioni i kontabilitetitDETYRIMETBorxhet e biznesitEKUITETI I PRONARVEInteresi financiar i pronarve n biznes=+
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Ekuacioni i kontabilitetitDETYRIMET KAPITALI + TE ARDHURAT - SHPENZIMET=+
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Ekuacioni i kontabilitetitDETYRIMETKAPITALI + TE ARDHURAT=+
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Ekuacioni i kontabilitetit
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ka sht transaksioni biznesor?Transaksioni biznesor sht ngjarje ekonomike apo kusht q direkt ndryshon kushtet financiare t entitetit apo ndikon n rezultatet e operacioneve t biznesit.
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Natyra e transaksioneve ne biznesNgjarjet e jashtme: kembimi I aseteve dhe detyrimeve ne mes te biznesit dhe nje apo me shume paleve tjera,
Transaksionet e jashtme t shkaktuara n mes t biznesit dhe palve t jashtme.
Huazimi I paraseNga banka
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Ngjarjet e brendshme: jo nje kembim ne mes te biznesit dhe paleve tjera, por kane ndikim direkt ne kontabilitetin e b iznesit
Transaksionet e brendshme t shkaktuara brenda organizats.
Humbjet nga demtimet nga zjarriNatyra e transaksioneve ne biznes
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far po ndodh ?Cilat llogari preken?Si preket secila nga llogarit?A balancohet bilanci i gjendjes?A kan kuptim analizat e mia?ANALIZA E TRANSAKSIONEVEPr t kuptuar procedurat e librmbajtjes pr transaksionet, apo efektet e transaksioneve n pasqyrat financiare, duhet prgjigjur n pyetjet vijuese:
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Analiza e transaksioneve
Llogarit e prfshira jan:(1) Paraja (Aseti)(2) Kapitali i pronarve (Ekuiteti)Pronari ka investuar 50,000 n kompani n kmbim t aksioneve t zakonshme.
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Asetet=Detyrimet+Ekuiteti
ParajaFurnizimet me pajisjeLlogari t pagueshmeDftesa t pagueshmeEkuiteti
(1)$50,000$50,000
$50,0000.00.00.00.0$50,000
$50,000=$50,000
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Analiza e transaksioneve
Llogarit e prfshira jan:(1) Paraja (Asetet)(2) Blerja e furnizimeve (Asetet)Global Consulting ka bler furnizime duke paguar para prej 4,800 .
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Asetet=Detyrimet+Ekuiteti
ParajaFurnizimetPajisjetLL/PD/PEkuiteti
(1)$50,000$50,000
(2)(4,800)$4,800
$45,200$4,8000.00.00.0$50,000
$50,000=$50,000
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Analiza e transaksioneve
Llogarit e prfshira jan:(1) Paraja (Asetet) (2) Pajisjet (Asetet) Global Consulting ka bler pajisje pr 30,000 n para.
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Asetet=Detyrimet+Ekuiteti
ParajaFurnizimetPajisjetLL/PD/PEkuiteti
(1)$50,000$50,000
(2)(4,800)$4,800
(3)(30,000)$30,000
$15,200$4,800$30,0000.00.0$50,000
$50,000=$50,000
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Analiza e transaksioneve Llogaria prfshin:(1) Blerjen e furnizimeve (aseteve)(2) Llogarit e pagueshme (detyrimet)Global Consulting ka bler furnizime pr 9,400 prmes llogaris.
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Analiza e transaksioneveGlobal Consulting ka bler furnizime prej 9,400 prmes llogaris.
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Asetet=Detyrimet+Ekuiteti
ParajaFurnizimetPajisjetLL/PD/PEkuiteti
(1)$50,000$50,000
(2)(4,800)$4,800
(3)(30,000)$30,000
(4)9,400$9,400
$15,200$14,200$30,000$9,4000.0$50,000
$59,400=$59,400
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Analiza e transaksioneveTani t shohim transaksionet q prfshijn t ardhurat dhe shpenzimet
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Asetet=Detyrimet+Ekuiteti
ParajaFurnizimetPajisjetLL/PD/PEkuiteti
Bal15,200$14,200$30,000$9,40050,000
15,20014,20030,0009,4000.050,000
$59,400=$59,400
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Analiza e transaksioneve Llogarit prfshijn:(1) Paran (asetet) (2)T ardhurat (Ekuiteti)Pr shrbimet e kryera jan pranuar para n shum prej 9,800
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Analiza e transaksionevePr shrbimet e kryera jan pranuar para n shum prej 9,800
Sheet1
Asetet=Detyrimet+Ekuiteti
ParajaFurnizimetPaisjetLL/PD/PEkuiteti
Bal15,200$14,200$30,000$9,40050,000
(5)$9,800$9,800
25,00014,20030,0009,4000.059,800
$69,200=$69,200
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Analiza e transaksioneve Llogarit prfshijn:(1) Paran (asetet) (2) Shpenzimet e qiras (Ekuiteti)sht paguar qiraja prej 2,800 pronarit t ndrtess n t ciln sht vendosur biznesi.
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Analiza e transaksionevesht paguar qiraja prej 2,800 pronarit t ndrtess n t ciln sht vendosur biznesi.
Sheet1
Asetet=Detyrimet+Ekuiteti
ParajaFurnizimetPajisjetLL/PD/PEkuiteti
Bal15,200$14,200$30,000$9,40050,000
(5)$9,800$9,800
(6)$(2,800)$(2,800)
22,20014,20030,0009,4000.057,000
$66,400=$66,400
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Analiza e transaksioneve Llogarit prfshijn:(1) Paran (asetet) (2) Shpenzimet e pagave (Ekuiteti)Jan paguar pagat prej 2,300.
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Analiza e transaksioneveJan paguar pagat prej 2,300.
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Asetet=Detyrimet+Ekuiteti
ParajaFurnizimetPajisjetLL/PD/PEkuiteti
Bal15,200$14,200$30,000$9,40050,000
(5)$9,800$9,800
(6)$(2,800)$(2,800)
(7)$(2,300)$(2,300)
19,90014,20030,0009,4000.054,700
$64,100=$64,100
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Shembull tjeter
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ASETET=Transaksionet n biznesEKUITETI I AKSIONARVEDETYRIMETa. Aksionart depozitojn 25.000 n llogarin bankare t kompanis Global Consulting n kompensim t aksioneve n korporat.
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ASETET=Paraja 25,000DETYRIMETa.Aksionart depozitojn 25.000 n llogarin bankare t kompanis Global Consulting n kompensim t aksioneve n korporat.
EKUITETI I AKSIONARVETransaksionet n biznes
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a.Aksionart depozitjon 25.000 n llogarin bankare t kompanis Global Consulting n kompensim t aksioneve n korporat.
ASETET=Paraja 25,000DETYRIMETRezervat e kapitalit 25,000EKUITETI I AKSIONARVETransaksionet n biznes
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b.Global Consulting blen tok pr 20,000 .ASETET=DETYRIMETEKUITETI I AKSIONARVETransaksionet n biznes
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ASETET=DETYRIMETParaja (20,000)EKUITETI I AKSIONARVETransaksionet n biznesb.Global Consulting blen tok pr 20,000 .
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ASETET=DETYRIMETParaja (20,000)Toka 20,000EKUITETI I AKSIONARVETransaksionet n biznesb.Global Consulting blen tok pr 20,000 .
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ASETET=DETYRIMETc. Global Consulting blen furnizime pr 1,350 duke u pajtuar q t paguaj furnizuesit n nj t ardhme t afrt.EKUITETI I AKSIONARVETransaksionet n biznes
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ASETET=DETYRIMETFurnizimet 1,350EKUITETI I AKSIONARVETransaksionet n biznesc. Global Consulting blen furnizime pr 1,350 duke u pajtuar q t paguaj furnizuesit n nj t ardhme t afrt.
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ASETET=DETYRIMETLlogari t pagueshme1,350Furnizimet 1,350EKUITETI I AKSIONARVETransaksionet n biznesc. Global Consulting blen furnizime pr 1,350 duke u pajtuar q t paguaj furnizuesit n nj t ardhme t afrt.
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ASETET=DETYRIMETd.Global Consulting fiton honorarin prej 7,500 duke pranuar Paran.EKUITETI I AKSIONARVETransaksionet n biznes
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ASETET=DETYRIMETParaja 7,500EKUITETI I AKSIONARVETransaksionet n biznesd.Global Consulting fiton honorarin prej 7,500 duke pranuar Paran.
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ASETET=DETYRIMETParaja 7,500Honorari i fituar 7,500EKUITETI I AKSIONARVETransaksionet n biznesd.Global Consulting fiton honorarin prej 7,500 duke pranuar Paran.
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Transaksionet n biznesASETET=DETYRIMETe.Global Consulting paguan: pagat, 2,125 ; qiran, 800 ; komunale, 450 ; dhe t tjera, 275 .EKUITETI I AKSIONARVE
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ASETET=DETYRIMETParaja (3,650)EKUITETI I AKSIONARVETransaksionet n biznese.Global Consulting paguan: pagat, 2,125 ; qiran, 800 ; komunale, 450 ; dhe t tjera, 275 .
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ASETET=DETYRIMETParaja (3,650)Shpenzimet(3,650)EKUITETI I AKSIONARVETransaksionet n biznese.Global Consulting paguan: pagat, 2,125 ; qiran, 800 ; komunale, 450 ; dhe t tjera, 275 .
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ASETET=DETYRIMETf. Global Consulting paguan 950 n llogari t kreditorve (pr furnizimet e blera m par).EKUITETI I AKSIONARVETransaksionet n biznes
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Transaksionet n biznesASETET=DETYRIMETParaja (950)EKUITETI I AKSIONARVEf. Global Consulting paguan 950 n llogari t kreditorve (pr furnizimet e blera m par).
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ASETET=DETYRIMETParaja (950)Llogari t pagueshme(950)EKUITETI I AKSIONARVETransaksionet n biznesf. Global Consulting paguan 950 n llogari t kreditorve (pr furnizimet e blera m par).
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Transaksionet n biznesASETET=DETYRIMETg.N fund t muajit, kompania ka konsumuar 800 nga furnizimet e blera m par.EKUITETI I AKSIONARVE
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Transaksionet n biznesASETET=DETYRIMETFurnizimet (800)EKUITETI I AKSIONARVEg.N fund t muajit, kompania ka konsumuar 800 nga furnizimet e blera m par.
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Transaksionet n biznesASETET=DETYRIMETFurnizimet (800)Shpenzimet e furnizimit(800)EKUITETI I AKSIONARVEg.N fund t muajit, kompania ka konsumuar 800 nga furnizimet e blera m par.
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Transaksionet n biznesASETET=DETYRIMETh. Global Consulting ka paguar 2,000 dividend aksionarve .EKUITETI I AKSIONARVE
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ASETET=DETYRIMETParaja (2,000)EKUITETI I AKSIONARVETransaksionet n biznesh. Global Consulting ka paguar 2,000 dividend aksionarve.
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ASETET=DETYRIMETParaja (2,000)Dividendt(2,000)EKUITETI I AKSIONARVETransaksionet n biznesh. Global Consulting ka paguar 2,000 dividend aksionarve.
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Prmbledhje e transaksioneveASETET=DETYRIMETParaja5,900Furnizimet550Toka20,000EKUITETI I AKSIONARVE
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Prmbledhje e transaksioneveASETET=DETYRIMETParaja5,900Furnizimet550Toka20,000LL/P400EKUITETI I AKSIONARVE
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Prmbledhje e transaksioneveASETET=DETYRIMETParaja5,900Furnizimet550Toka20,000LL/P400Rezervat e kapitalit25,000Dividendt(2,000)T ardhurat7,500Shp. e pagave(2,125)Shp. e qiras(800)Shp. e furnizimeve(800)Shp. e komunaleve (450)Shp. tjera(275)EKUITETI I AKSIONARVE
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Kompanit prgatitin katr pasqyra financiare nga t dhnat e prmbledhura t kontabilitetit:Bilanci i gjendjesPasqyra e t ardhuravePasqyra e rrjedhjes s parasPasqyra e ekuitetit t pronarvePasqyrat financiare
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Pasqyra e t ardhuraveSipas t dhnave t shembullit, t prgatitet ...
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far jan t ardhurat?
Ato jan shumat e pranuara apo q do t pranohen nga konsumatort nga shitja e produkteve apo shrbimeve.ShitjetKryerja e shrbimeveQirajaInteresiPrgjigja:Pyetja:Pasqyra e t ardhurave
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far jan shpenzimet?
Ato jan shumat q jan paguar apo do t paguhen m von pr kostot q jan shkaktuar pr t fituar t ardhurat.Pagat dhe mditjetShrbimetFurnizimet e shfrytzuaraReklamat, konkurset, propaganda....Pyetja:Pasqyra e t ardhuravePrgjigja:
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Pasqyra e t ardhurave
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Pasqyra e t ardhurave
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Pasqyrat financiareGlobal ConsultingPasqyra e t ardhuraveM 31 dhjetor 2013T ardhurat nga shitja 7,500Shpenzimet operative: Shpenzimet e pagave 2,125 Shpenzimet e qiras800 Shpenzimet e furnizimeve800 Shpenzimet e komunaleve450 Shpenzimet e tjera275 Shpenzimet e trsishme operative 4,450Neto e ardhura 3,050
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Global ConsultingPasqyra e t ardhurave m 31.12.2013T ardhurat nga shitja 7,500Shpenzimet operative: Shpenzimet e pagave 2,125 Shpenzimet e qiras800 Shpenzimet e furnizimeve800 Shpenzimet e komunaleve450 Shpenzimet e tjera275 Shpenzimet e trsishme operative 4,450Neto e ardhura 3,050Pasqyrat financiare
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Global ConsultingPasqyra e t ardhurave m 31.12.2013T ardhurat nga shitja 7,500Shpenzimet operative: Shpenzimet e pagave 2,125 Shpenzimet e qiras800 Shpenzimet e furnizimeve800 Shpenzimet e komunaleve450 Shpenzimet e tjera275 Shpenzimet e trsishme operative 4,450Neto e ardhura 3,050Pasqyrat financiare
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Global ConsultingPasqyra e t ardhuraveM 31.12.2013T ardhurat nga shitja 7,500Shpenzimet operative: Shpenzimet e pagave 2,125 Shpenzimet e qiras800 Shpenzimet e furnizimeve800 Shpenzimet e komunaleve450 Shpenzimet e tjera275 Shpenzimet e trsishme operative 4,450Neto e ardhura 3,050Pasqyrat financiare
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Pasqyra nj hapshe e t ardhuraveRaporton t ardhurat dhe shpenzimet pr nj periudh specifike kohore.E ardhura neto t ardhurat tejkalojn shpenzimet.Humbja neto shpenzimet tejkalojn t ardhurat.Pasqyrat financiare
Chart of Accounts
Chart of Accounts
Acct. No.Account
100Cash
105Accounts receivable
110Inventory
130Building
200Accounts payable
220Note payable
300Common stock
330Retained earnings
400Sales
500Cost of goods sold
General Ledger
General Journal
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
15Inventory11060,000
Accounts payable20060,000
20Accounts receivable10575,000
Sales40075,000
20Cost of goods sold50030,000
Inventory11030,000
29Cash10040,000
Accounts receivable10540,000
General Ledger
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
20GJ40,000140,000
Accounts ReceivableAcct. No. 105
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,00075,000
GJ40,00035,000
InventoryAcct. No. 110
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,00060,000
20GJ30,00030,000
BuildingAcct. No. 130
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000150,000
Accounts payableAcct. No. 200
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,000(60,000)
Notes payableAcct. No. 220
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000(150,000)
Common stockAcct. No. 300
DateExplanationRef.DebitCreditBalance
Jan.3Sale for cashGJ100,000(100,000)
Retained EarningsAcct. No. 330
DateExplanationRef.DebitCreditBalance
0.0
SalesAcct. No. 400
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,000(75,000)
Cost of Goods SoldAcct. No. 500
DateExplanationRef.DebitCreditBalance
Jan.20GJ30,00030,000
Trial Balance
Global Consulting
Pasqyra e t ardhurave
Pr muajin dhjetor 2013
T ardhurat:
T ardh. Nga shrb.:$7,500
Shpenzimet
Pagat2,125
Qiraja800
Furnizimet800
Komunalet450
Tjera275
Totali i shpenzim.4,450
E ardhura neto$3,050
Journal Entry
No.AccountDebitCredit
110,000
Class Solution
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.100,000100,000
2.150,000150,000
3.60,00060,000
4.75,000(30,000)75,00030,000
540,000(40,000)
140,00035,00030,000150,000=60,000150,000+100,0000.075,00030,0000.0
DebitCreditCashAccounts ReceivableCommon Stock
1.Cash100,000100,00075,00040,000100,000
Common stock100,00040,000
2.Building150,000140,0000.035,0000.00.0100,000
Notes payable150,000
3.Inventory60,000BuildingAccounts PayableSales
Accounts payable60,000150,00060,00075,000
4.Accounts receivable75,000
Sales75,000150,0000.00.060,0000.075,000
Cost of goods sold30,000Notes PayableInventoryCost of Goods Sold
Inventory30,000150,00060,00030,00030,000
5Cash40,000
Accounts receivable40,0000.0150,00030,0000.030,0000.0
Class
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.
2.
3.
4.
5
0.00.00.00.0=0.00.0+0.00.00.00.00.0
DebitCreditCashCommon stockAccounts receivable
1.
2.0.00.00.00.00.00.0
3.BuildingNotes payableSales
4.
0.00.00.00.00.00.0
InventoryAccounts payableCost of goods sold
5
0.00.00.00.00.00.0
6Retained earningsDebitCredit
CashA
Accounts receivableA
InventoryA
0.00.0BuildingA
Accounts payableL
Notes payableL
Common stockE
Retained earningsE
SalesR
Cost of goods soldE
0.00.0
Accounting Equation
Assets=Liabilities+Equity
T-Accounts
Cash
0.00.0
Inventory
0.00.0
Journal slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
Posting slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
-
Pasqyra e ndryshimeve ne ekuitetSipas t dhnave t shembullit, t prgatitet ...
-
far sht ekuiteti i pronarve?
sht ajo ka ka mbetur nga asetet pas zbritjes s detyrimeve.Njjt si asetet netoKrkesat e pronarve ndaj aseteve t entitetitPyetja:Ekuiteti i pronarevePrgjigja:
-
Llogarit m t shpeshta t ekuitetit jan:
Kapitali aksionar investimet n biznes nga aksionartFitimet e mbajtura fitimet e mbajtura pr shfrytzim n biznes*Ekuiteti i pronareve
-
Transaksionet q ndikojn n ekuitetin e pronarveEKUITETI I PRONARVE RRITET NGA:EKUITETI I PRONARVE ZVOGLOHET NGA:Ekuiteti i pronareve
-
Global ConsultingPasqyra e ndryshimeve ne ekuitet m 31 dhjetor 2013 Kapitali i pronarit 25,000Neto e ardhura pr dhjetor 3,050Minus Dividendt 2,000Totali i kapitalit, 31 dhjetor, 2013 26,050Pasqyrat financiare
-
Global ConsultingPasqyra e ndryshimeve n ekuitet m 31 dhjetor 2013Pasqyrat financiare Kapitali i pronarit 25,000Neto e ardhura pr dhjetor 3,050Minus Dividendt 2,000Totali i kapitalit, 31 dhjetor, 2013 26,050
-
Global ConsultingPasqyra e ndryshimeve n ekuitet m 31 dhjetor 2013Pasqyrat financiare Kapitali i pronarit 25,000Neto e ardhura pr dhjetor 3,050Minus Dividendt 2,000Totali i kapitalit, 31 dhjetor, 2013 26,050
-
Global ConsultingPasqyra e ndryshimeve n ekuitet m 31 dhjetor 2013Pasqyrat financiare Kapitali i pronarit 25,000Neto e ardhura pr dhjetor 3,050Minus Dividendt 2,000Totali i kapitalit, 31 dhjetor, 2013 26,050
-
Global ConsultingPasqyra e ndryshimeve n ekuitet m 31 dhjetor 2013Pasqyrat financiare Kapitali i pronarit 25,000Neto e ardhura pr dhjetor 3,050Minus Dividendt 2,000Totali i kapitalit, 31 dhjetor, 2013 26,050
-
Pasqyra e t ardhuravePasqyra e ekuitetit t pronarveE ardhura neto nevojitet pr t prcaktuar balancn prfundimtare t ekuitetit t pronarit.Pasqyrat financiare
Chart of Accounts
Chart of Accounts
Acct. No.Account
100Cash
105Accounts receivable
110Inventory
130Building
200Accounts payable
220Note payable
300Common stock
330Retained earnings
400Sales
500Cost of goods sold
General Ledger
General Journal
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
15Inventory11060,000
Accounts payable20060,000
20Accounts receivable10575,000
Sales40075,000
20Cost of goods sold50030,000
Inventory11030,000
29Cash10040,000
Accounts receivable10540,000
General Ledger
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
20GJ40,000140,000
Accounts ReceivableAcct. No. 105
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,00075,000
GJ40,00035,000
InventoryAcct. No. 110
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,00060,000
20GJ30,00030,000
BuildingAcct. No. 130
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000150,000
Accounts payableAcct. No. 200
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,000(60,000)
Notes payableAcct. No. 220
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000(150,000)
Common stockAcct. No. 300
DateExplanationRef.DebitCreditBalance
Jan.3Sale for cashGJ100,000(100,000)
Retained EarningsAcct. No. 330
DateExplanationRef.DebitCreditBalance
0.0
SalesAcct. No. 400
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,000(75,000)
Cost of Goods SoldAcct. No. 500
DateExplanationRef.DebitCreditBalance
Jan.20GJ30,00030,000
Trial Balance
Global Consulting
Pasqyra e ekuitetit...
M 31 dhjetor 2013
Kapitali i pron.1 janar0.0
Shto: Investimet25,000
E ardhura neto3,050
28,050
Zbrit: Dividendi2,000
Kapitali i pron.31 dhj.$26,050
Journal Entry
No.AccountDebitCredit
110,000
Class Solution
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.100,000100,000
2.150,000150,000
3.60,00060,000
4.75,000(30,000)75,00030,000
540,000(40,000)
140,00035,00030,000150,000=60,000150,000+100,0000.075,00030,0000.0
DebitCreditCashAccounts ReceivableCommon Stock
1.Cash100,000100,00075,00040,000100,000
Common stock100,00040,000
2.Building150,000140,0000.035,0000.00.0100,000
Notes payable150,000
3.Inventory60,000BuildingAccounts PayableSales
Accounts payable60,000150,00060,00075,000
4.Accounts receivable75,000
Sales75,000150,0000.00.060,0000.075,000
Cost of goods sold30,000Notes PayableInventoryCost of Goods Sold
Inventory30,000150,00060,00030,00030,000
5Cash40,000
Accounts receivable40,0000.0150,00030,0000.030,0000.0
Class
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.
2.
3.
4.
5
0.00.00.00.0=0.00.0+0.00.00.00.00.0
DebitCreditCashCommon stockAccounts receivable
1.
2.0.00.00.00.00.00.0
3.BuildingNotes payableSales
4.
0.00.00.00.00.00.0
InventoryAccounts payableCost of goods sold
5
0.00.00.00.00.00.0
6Retained earningsDebitCredit
CashA
Accounts receivableA
InventoryA
0.00.0BuildingA
Accounts payableL
Notes payableL
Common stockE
Retained earningsE
SalesR
Cost of goods soldE
0.00.0
Accounting Equation
Assets=Liabilities+Equity
T-Accounts
Cash
0.00.0
Inventory
0.00.0
Journal slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
Posting slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
Chart of Accounts
Chart of Accounts
Acct. No.Account
100Cash
105Accounts receivable
110Inventory
130Building
200Accounts payable
220Note payable
300Common stock
330Retained earnings
400Sales
500Cost of goods sold
General Ledger
General Journal
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
15Inventory11060,000
Accounts payable20060,000
20Accounts receivable10575,000
Sales40075,000
20Cost of goods sold50030,000
Inventory11030,000
29Cash10040,000
Accounts receivable10540,000
General Ledger
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
20GJ40,000140,000
Accounts ReceivableAcct. No. 105
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,00075,000
GJ40,00035,000
InventoryAcct. No. 110
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,00060,000
20GJ30,00030,000
BuildingAcct. No. 130
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000150,000
Accounts payableAcct. No. 200
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,000(60,000)
Notes payableAcct. No. 220
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000(150,000)
Common stockAcct. No. 300
DateExplanationRef.DebitCreditBalance
Jan.3Sale for cashGJ100,000(100,000)
Retained EarningsAcct. No. 330
DateExplanationRef.DebitCreditBalance
0.0
SalesAcct. No. 400
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,000(75,000)
Cost of Goods SoldAcct. No. 500
DateExplanationRef.DebitCreditBalance
Jan.20GJ30,00030,000
Trial Balance
Global Consulting
Pasqyra e t ardhurave
Pr muajin dhj.2013
T ardhurat:
T ardh. Nga shrb.:$7,500
Shpenzimet
Pagat2,125
Qiraja800
Furnizimet800
Komunalet450
Tjera275
Totali i shpenzim.4,450
E ardhura neto$3,050
Journal Entry
No.AccountDebitCredit
110,000
Class Solution
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.100,000100,000
2.150,000150,000
3.60,00060,000
4.75,000(30,000)75,00030,000
540,000(40,000)
140,00035,00030,000150,000=60,000150,000+100,0000.075,00030,0000.0
DebitCreditCashAccounts ReceivableCommon Stock
1.Cash100,000100,00075,00040,000100,000
Common stock100,00040,000
2.Building150,000140,0000.035,0000.00.0100,000
Notes payable150,000
3.Inventory60,000BuildingAccounts PayableSales
Accounts payable60,000150,00060,00075,000
4.Accounts receivable75,000
Sales75,000150,0000.00.060,0000.075,000
Cost of goods sold30,000Notes PayableInventoryCost of Goods Sold
Inventory30,000150,00060,00030,00030,000
5Cash40,000
Accounts receivable40,0000.0150,00030,0000.030,0000.0
Class
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.
2.
3.
4.
5
0.00.00.00.0=0.00.0+0.00.00.00.00.0
DebitCreditCashCommon stockAccounts receivable
1.
2.0.00.00.00.00.00.0
3.BuildingNotes payableSales
4.
0.00.00.00.00.00.0
InventoryAccounts payableCost of goods sold
5
0.00.00.00.00.00.0
6Retained earningsDebitCredit
CashA
Accounts receivableA
InventoryA
0.00.0BuildingA
Accounts payableL
Notes payableL
Common stockE
Retained earningsE
SalesR
Cost of goods soldE
0.00.0
Accounting Equation
Assets=Liabilities+Equity
T-Accounts
Cash
0.00.0
Inventory
0.00.0
Journal slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
Posting slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
-
Kjo pasqyr tregon arsyet pse ekuiteti i pronarve ka rritje apo zbritje gjat periudhs s caktuar.Pasqyrat financiarePasqyra e ekuitetit t pronarve
Chart of Accounts
Chart of Accounts
Acct. No.Account
100Cash
105Accounts receivable
110Inventory
130Building
200Accounts payable
220Note payable
300Common stock
330Retained earnings
400Sales
500Cost of goods sold
General Ledger
General Journal
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
15Inventory11060,000
Accounts payable20060,000
20Accounts receivable10575,000
Sales40075,000
20Cost of goods sold50030,000
Inventory11030,000
29Cash10040,000
Accounts receivable10540,000
General Ledger
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
20GJ40,000140,000
Accounts ReceivableAcct. No. 105
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,00075,000
GJ40,00035,000
InventoryAcct. No. 110
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,00060,000
20GJ30,00030,000
BuildingAcct. No. 130
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000150,000
Accounts payableAcct. No. 200
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,000(60,000)
Notes payableAcct. No. 220
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000(150,000)
Common stockAcct. No. 300
DateExplanationRef.DebitCreditBalance
Jan.3Sale for cashGJ100,000(100,000)
Retained EarningsAcct. No. 330
DateExplanationRef.DebitCreditBalance
0.0
SalesAcct. No. 400
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,000(75,000)
Cost of Goods SoldAcct. No. 500
DateExplanationRef.DebitCreditBalance
Jan.20GJ30,00030,000
Trial Balance
Global Consulting
Pasqyra e ekuitetit...
M 31 dhjetor 2013
Kapitali i pron.1 janar0.0
Shto: Investimet25,000
E ardhura neto3,050
28,050
Zbrit: Dividendi2,000
Kapitali i pron.31 dhj.$26,050
Journal Entry
No.AccountDebitCredit
110,000
Class Solution
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.100,000100,000
2.150,000150,000
3.60,00060,000
4.75,000(30,000)75,00030,000
540,000(40,000)
140,00035,00030,000150,000=60,000150,000+100,0000.075,00030,0000.0
DebitCreditCashAccounts ReceivableCommon Stock
1.Cash100,000100,00075,00040,000100,000
Common stock100,00040,000
2.Building150,000140,0000.035,0000.00.0100,000
Notes payable150,000
3.Inventory60,000BuildingAccounts PayableSales
Accounts payable60,000150,00060,00075,000
4.Accounts receivable75,000
Sales75,000150,0000.00.060,0000.075,000
Cost of goods sold30,000Notes PayableInventoryCost of Goods Sold
Inventory30,000150,00060,00030,00030,000
5Cash40,000
Accounts receivable40,0000.0150,00030,0000.030,0000.0
Class
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.
2.
3.
4.
5
0.00.00.00.0=0.00.0+0.00.00.00.00.0
DebitCreditCashCommon stockAccounts receivable
1.
2.0.00.00.00.00.00.0
3.BuildingNotes payableSales
4.
0.00.00.00.00.00.0
InventoryAccounts payableCost of goods sold
5
0.00.00.00.00.00.0
6Retained earningsDebitCredit
CashA
Accounts receivableA
InventoryA
0.00.0BuildingA
Accounts payableL
Notes payableL
Common stockE
Retained earningsE
SalesR
Cost of goods soldE
0.00.0
Accounting Equation
Assets=Liabilities+Equity
T-Accounts
Cash
0.00.0
Inventory
0.00.0
Journal slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
Posting slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
-
Bilanci i gjendjesSipas t dhnave t shembullit, t prgatitet ...
-
far jan asetet?
Dika q posedon kompania e q ka vler t ardhshme ekonomike.Pyetja:Prgjigja:Bilanci i gjendjes
-
N prgjithsi prbn klasifikimin standard t zrave si vijon:Asetet rrjedhse Investimet afat gjataProna, impiantet dhe pajisjetAsetet e paprekshmeDetyrimet rrjedhseDetyrimet afatgjataEkuiteti i pronarve*Bilanci i gjendjes
-
Asetet rrjedhseAsete q pritet t shndrrohen n para apo shfrytzohen n biznes brenda nj viti. Asetet rrjedhse renditen sipas likuiditetit.Shembull:Paraja (Cash)Investimet afat shkurtraLL/AInventariFurnizimetShpenzimet e parapaguara*
-
Investimet afat gjataAsete q mund t shndrrohen n para, por ky shndrrim nuk pritet t ndodh brenda nj viti.Asete q nuk sht e thn t shfrytzohen brenda biznesitShembull:Investimet n aksione dhe obligacione.Investimet n asete afatgjata si n tok, ndrtesa ...q momentalisht nuk shfrytzohen n aktivitetet operative t kompanis.*
-
Prona, impiantet dhe pajisjetAsete me jet zgjatje relativisht t gjat.Asete t shfrytzuara n operimin e biznesit.Shembull:TokaNdrtesatMakineriaPajisjetMobilet*
-
Asetet e paprekshmeAsete jo rrjedhseNuk kan substanc fizikeShembull:patentae drejta e autoritemri tregtarfranshiza*Asetet e paprekshme kan vler pr shkak t drejts ekskluzive apo privilegjit q posedojn.
-
far jan detyrimet?
Njlloj borxhi i kompanis. Ato mund t paraqiten n form t:parasshrbimeveproduktevePrgjigja:Pyetja:
-
Detyrimet rrjedhseObligime q supozohet t paguhen brenda nj viti...LL/PPagat e pagueshmeKredit bankareInteresi i pagueshmTaksat e pagueshme
*
-
Detyrimet afatgjataBorxhe q pritet t paguhen pas nj vitiShembull obligacionet e pagueshme hipoteka e pagueshme dftesat e pagueshme afatgjatalizingu i pagueshmpensionet*
-
Global ConsultingBilanci i gjendjes31.12.2013ASETETParaja 5,900Furnizimet 550Toka20,000ASETET TOTALE26,450DETYRIMETLL/P 400EKUITETI I AKSIONARVERezervat e kapitalit25,000Fitimet e mbajtura 1,050 26,050DETYRIMET TOTALE dhe EKUITETI I AKSIONARVE26,450Pasqyrat financiare
-
ASETETParaja 5,900Furnizimet 550Toka 20,000ASETET Totale 26,450DETYRIMETLL/P 400EKUITETI I AKSIONARVERezervat e kapitalit 25,000Fitimet e mbajtura 1,050 26,050DETYRIMET dhe EKUITETI I AKSIONARVE 26,450Global ConsultingBilanci i gjendjes31.12.2013Pasqyrat financiare
-
ASETETParaja 5,900Furnizimet 550Toka 20,000Total ASETET 26,450DETYRIMETLL/P 400EKUITETI I AKSIONARVERezervat e kapitalit 25,000Fitimet e mbajtura 1,050 26,050DETYRIMET dhe EKUITETI I AKSIONARVE 26,450Global ConsultingBilanci i gjendjes31.12.2013Pasqyrat financiare
-
ASETETParaja 5,900Furnizimet550Toka20,000ASETET TOTALE26,450DETYRIMETLL/P 400EKUITETI I AKSIONARVERezervat e kapitalit25,000Fitimet e mbajtura 1,050 26,050DETYRIMET dhe EKUITETI I AKSIONARVE26,450Global ConsultingBilanci i gjendjes31.12.2013Pasqyrat financiare
-
Balanca prfundimtare e ekuitetit t pronarve nevojitet pr t prgatitur bilancin e gjendjesBilanci i gjendjesPasqyrat financiarePasqyra e ekuitetit t pronarve
Chart of Accounts
Chart of Accounts
Acct. No.Account
100Cash
105Accounts receivable
110Inventory
130Building
200Accounts payable
220Note payable
300Common stock
330Retained earnings
400Sales
500Cost of goods sold
General Ledger
General Journal
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
15Inventory11060,000
Accounts payable20060,000
20Accounts receivable10575,000
Sales40075,000
20Cost of goods sold50030,000
Inventory11030,000
29Cash10040,000
Accounts receivable10540,000
General Ledger
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
20GJ40,000140,000
Accounts ReceivableAcct. No. 105
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,00075,000
GJ40,00035,000
InventoryAcct. No. 110
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,00060,000
20GJ30,00030,000
BuildingAcct. No. 130
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000150,000
Accounts payableAcct. No. 200
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,000(60,000)
Notes payableAcct. No. 220
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000(150,000)
Common stockAcct. No. 300
DateExplanationRef.DebitCreditBalance
Jan.3Sale for cashGJ100,000(100,000)
Retained EarningsAcct. No. 330
DateExplanationRef.DebitCreditBalance
0.0
SalesAcct. No. 400
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,000(75,000)
Cost of Goods SoldAcct. No. 500
DateExplanationRef.DebitCreditBalance
Jan.20GJ30,00030,000
Trial Balance
Global Consulting
Bilanci i gjendjes
31 dhj. 2013
Asetet
Paraja$5,900
LL/A550
Pajisjet20,000
Totali i aseteve$26,450
Detyrimet
LL/P$400
Ekuiteti i pronarit
Kapitali, Ardi26,050
Totali i Det.+ Ekuit.$26,450
Journal Entry
No.AccountDebitCredit
110,000
Class Solution
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.100,000100,000
2.150,000150,000
3.60,00060,000
4.75,000(30,000)75,00030,000
540,000(40,000)
140,00035,00030,000150,000=60,000150,000+100,0000.075,00030,0000.0
DebitCreditCashAccounts ReceivableCommon Stock
1.Cash100,000100,00075,00040,000100,000
Common stock100,00040,000
2.Building150,000140,0000.035,0000.00.0100,000
Notes payable150,000
3.Inventory60,000BuildingAccounts PayableSales
Accounts payable60,000150,00060,00075,000
4.Accounts receivable75,000
Sales75,000150,0000.00.060,0000.075,000
Cost of goods sold30,000Notes PayableInventoryCost of Goods Sold
Inventory30,000150,00060,00030,00030,000
5Cash40,000
Accounts receivable40,0000.0150,00030,0000.030,0000.0
Class
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.
2.
3.
4.
5
0.00.00.00.0=0.00.0+0.00.00.00.00.0
DebitCreditCashCommon stockAccounts receivable
1.
2.0.00.00.00.00.00.0
3.BuildingNotes payableSales
4.
0.00.00.00.00.00.0
InventoryAccounts payableCost of goods sold
5
0.00.00.00.00.00.0
6Retained earningsDebitCredit
CashA
Accounts receivableA
InventoryA
0.00.0BuildingA
Accounts payableL
Notes payableL
Common stockE
Retained earningsE
SalesR
Cost of goods soldE
0.00.0
Accounting Equation
Assets=Liabilities+Equity
T-Accounts
Cash
0.00.0
Inventory
0.00.0
Journal slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
Posting slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
Chart of Accounts
Chart of Accounts
Acct. No.Account
100Cash
105Accounts receivable
110Inventory
130Building
200Accounts payable
220Note payable
300Common stock
330Retained earnings
400Sales
500Cost of goods sold
General Ledger
General Journal
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
15Inventory11060,000
Accounts payable20060,000
20Accounts receivable10575,000
Sales40075,000
20Cost of goods sold50030,000
Inventory11030,000
29Cash10040,000
Accounts receivable10540,000
General Ledger
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
20GJ40,000140,000
Accounts ReceivableAcct. No. 105
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,00075,000
GJ40,00035,000
InventoryAcct. No. 110
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,00060,000
20GJ30,00030,000
BuildingAcct. No. 130
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000150,000
Accounts payableAcct. No. 200
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,000(60,000)
Notes payableAcct. No. 220
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000(150,000)
Common stockAcct. No. 300
DateExplanationRef.DebitCreditBalance
Jan.3Sale for cashGJ100,000(100,000)
Retained EarningsAcct. No. 330
DateExplanationRef.DebitCreditBalance
0.0
SalesAcct. No. 400
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,000(75,000)
Cost of Goods SoldAcct. No. 500
DateExplanationRef.DebitCreditBalance
Jan.20GJ30,00030,000
Trial Balance
Global Consulting
Pasqyra e ekuitetit...
M 31 dhjetor 2013
Kapitali i pron.1 janar0.0
Shto: Investimet25,000
E ardhura neto3,050
28,050
Zbrit: Dividendi2,000
Kapitali i pron.31 dhj.$26,050
Journal Entry
No.AccountDebitCredit
110,000
Class Solution
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.100,000100,000
2.150,000150,000
3.60,00060,000
4.75,000(30,000)75,00030,000
540,000(40,000)
140,00035,00030,000150,000=60,000150,000+100,0000.075,00030,0000.0
DebitCreditCashAccounts ReceivableCommon Stock
1.Cash100,000100,00075,00040,000100,000
Common stock100,00040,000
2.Building150,000140,0000.035,0000.00.0100,000
Notes payable150,000
3.Inventory60,000BuildingAccounts PayableSales
Accounts payable60,000150,00060,00075,000
4.Accounts receivable75,000
Sales75,000150,0000.00.060,0000.075,000
Cost of goods sold30,000Notes PayableInventoryCost of Goods Sold
Inventory30,000150,00060,00030,00030,000
5Cash40,000
Accounts receivable40,0000.0150,00030,0000.030,0000.0
Class
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.
2.
3.
4.
5
0.00.00.00.0=0.00.0+0.00.00.00.00.0
DebitCreditCashCommon stockAccounts receivable
1.
2.0.00.00.00.00.00.0
3.BuildingNotes payableSales
4.
0.00.00.00.00.00.0
InventoryAccounts payableCost of goods sold
5
0.00.00.00.00.00.0
6Retained earningsDebitCredit
CashA
Accounts receivableA
InventoryA
0.00.0BuildingA
Accounts payableL
Notes payableL
Common stockE
Retained earningsE
SalesR
Cost of goods soldE
0.00.0
Accounting Equation
Assets=Liabilities+Equity
T-Accounts
Cash
0.00.0
Inventory
0.00.0
Journal slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
Posting slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
-
Raporton asetet, detyrimet dhe ekuitetin e pronarve n nj dat specifike.Asetet listohen n fillim, duke u prcjellur nga detyrimet dhe ekuiteti i pronarve.Asetet totale duhet t jen t barabarta me totalin e detyrimeve dhe ekuitetitPasqyrat financiareBilanci i gjendjes
Chart of Accounts
Chart of Accounts
Acct. No.Account
100Cash
105Accounts receivable
110Inventory
130Building
200Accounts payable
220Note payable
300Common stock
330Retained earnings
400Sales
500Cost of goods sold
General Ledger
General Journal
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
15Inventory11060,000
Accounts payable20060,000
20Accounts receivable10575,000
Sales40075,000
20Cost of goods sold50030,000
Inventory11030,000
29Cash10040,000
Accounts receivable10540,000
General Ledger
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
20GJ40,000140,000
Accounts ReceivableAcct. No. 105
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,00075,000
GJ40,00035,000
InventoryAcct. No. 110
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,00060,000
20GJ30,00030,000
BuildingAcct. No. 130
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000150,000
Accounts payableAcct. No. 200
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,000(60,000)
Notes payableAcct. No. 220
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000(150,000)
Common stockAcct. No. 300
DateExplanationRef.DebitCreditBalance
Jan.3Sale for cashGJ100,000(100,000)
Retained EarningsAcct. No. 330
DateExplanationRef.DebitCreditBalance
0.0
SalesAcct. No. 400
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,000(75,000)
Cost of Goods SoldAcct. No. 500
DateExplanationRef.DebitCreditBalance
Jan.20GJ30,00030,000
Trial Balance
Global Consulting
Bilanci i gjendjes
31 dhj. 2013
Asetet
Paraja$5,900
LL/A550
Pajisjet20,000
Totali i aseteve$26,450
Detyrimet
LL/P$400
Ekuiteti i pronarit
Kapitali, Ardi26,050
Totali i Det.+ Ekuit.$26,450
Journal Entry
No.AccountDebitCredit
110,000
Class Solution
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.100,000100,000
2.150,000150,000
3.60,00060,000
4.75,000(30,000)75,00030,000
540,000(40,000)
140,00035,00030,000150,000=60,000150,000+100,0000.075,00030,0000.0
DebitCreditCashAccounts ReceivableCommon Stock
1.Cash100,000100,00075,00040,000100,000
Common stock100,00040,000
2.Building150,000140,0000.035,0000.00.0100,000
Notes payable150,000
3.Inventory60,000BuildingAccounts PayableSales
Accounts payable60,000150,00060,00075,000
4.Accounts receivable75,000
Sales75,000150,0000.00.060,0000.075,000
Cost of goods sold30,000Notes PayableInventoryCost of Goods Sold
Inventory30,000150,00060,00030,00030,000
5Cash40,000
Accounts receivable40,0000.0150,00030,0000.030,0000.0
Class
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.
2.
3.
4.
5
0.00.00.00.0=0.00.0+0.00.00.00.00.0
DebitCreditCashCommon stockAccounts receivable
1.
2.0.00.00.00.00.00.0
3.BuildingNotes payableSales
4.
0.00.00.00.00.00.0
InventoryAccounts payableCost of goods sold
5
0.00.00.00.00.00.0
6Retained earningsDebitCredit
CashA
Accounts receivableA
InventoryA
0.00.0BuildingA
Accounts payableL
Notes payableL
Common stockE
Retained earningsE
SalesR
Cost of goods soldE
0.00.0
Accounting Equation
Assets=Liabilities+Equity
T-Accounts
Cash
0.00.0
Inventory
0.00.0
Journal slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
Posting slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
-
Pasqyra e rrjedhjes s parasT prgatitet . . .
-
Raporti i rrjedhjes s parasRrjedhja e paras nga aktivitetet operuese - ky seksion raporton prmbledhjen e Cash pranimeve dhe Cash pagesave nga operacionet.Rrjedhja e paras nga aktivitetet investuese - ky seksion raporton Cash transaksionet pr blerje dhe shitje t aseteve t prhershme dhe transaksioneve q kan t bjn me to.Rrjedhja e paras nga aktivitetet financuese - ky seksion raporton Cash transaksionet q lidhen me cash investimet nga pronari, huazimet dhe trheqjet e kapitalit nga pronari.InvestueseOperueseFinancuese
-
Global ConsultingPasqyra e rrjedhjes s paras m 31.12.2013Rrjedhja e paras nga aktivitetet operative: Paraja e pranuar nga konsumatort 7,500 Paraja e zbritur pr shpenzimet dhe pagesat kreditorve 4,600 Paraja neto nga aktivitetet operative 2,900Rrjedhja e paras nga aktivitetet investuese Paraja e paguar pr tokn (20,000)Rrjedhja e paras nga aktivitetet financiare Paraja e pranuar nga shitja e aksioneve 25,000 Paraja e zbritur pr dividendt 2,000 Paraja neto nga aktivitetet financiare 23,000Rrjedha e paras neto dhe balanca e paras m 31.12.2013 5,900Pasqyrat financiare
-
Global ConsultingPasqyra e rrjedhjes s paras m 31.12.2013 )Pasqyrat financiareRrjedhja e paras nga aktivitetet operative: Paraja e pranuar nga konsumatort 7,500 Paraja e zbritur pr shpenzimet dhe pagesat kreditorve 4,600 Paraja neto nga aktivitetet operative 2,900Rrjedhja e paras nga aktivitetet investuese Paraja e paguar pr tokn (20,000Rrjedhja e paras nga aktivitetet financiare Paraja e pranuar nga shitja e aksioneve 25,000 Paraja e zbritur pr dividendt 2,000 Paraja neto nga aktivitetet financiare 23,000Rrjedha e paras neto dhe balanca e paras 5,900m 31.12.2013
-
Global ConsultingPasqyra e rrjedhjes s paras m 31.12.2013 )Pasqyrat financiareRrjedhja e paras nga aktivitetet operative: Paraja e pranuar nga konsumatort 7,500 Paraja e zbritur pr shpenzimet dhe pagesat kreditorve 4,600 Paraja neto nga aktivitetet operative 2,900Rrjedhja e paras nga aktivitetet investuese Paraja e paguar pr tokn (20,000)Rrjedhja e paras nga aktivitetet financiare Paraja e pranuar nga shitja e aksioneve 25,000 Paraja e zbritur pr dividendt 2,000 Paraja neto nga aktivitetet financiare 23,000Rrjedha e paras neto dhe balanca e paras 5,900m 31.12.2013
-
Global ConsultingRaporti rrjedhjes s paras m 31.12.2013Pasqyrat financiareRrjedhja e paras nga aktivitetet operative: Paraja e pranuar nga konsumatort 7,500 Paraja e zbritur pr shpenzimet dhe pagesat kreditorve 4,600 Paraja neto nga aktivitetet operative 2,900Rrjedhja e paras nga aktivitetet investuese Paraja e paguar pr tokn (20,000Rrjedhja e paras nga aktivitetet financiare Paraja e pranuar nga shitja e aksioneve 25,000 Paraja e zbritur pr dividendt 2,000 Paraja neto nga aktivitetet financiare 23,000Rrjedha e paras neto dhe balanca e paras m 5,90031.12.2013)
-
Bilanci i gjendjesPasqyra e rrjedhjes s parasPasqyrat financiare
Chart of Accounts
Chart of Accounts
Acct. No.Account
100Cash
105Accounts receivable
110Inventory
130Building
200Accounts payable
220Note payable
300Common stock
330Retained earnings
400Sales
500Cost of goods sold
General Ledger
General Journal
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
15Inventory11060,000
Accounts payable20060,000
20Accounts receivable10575,000
Sales40075,000
20Cost of goods sold50030,000
Inventory11030,000
29Cash10040,000
Accounts receivable10540,000
General Ledger
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
20GJ40,000140,000
Accounts ReceivableAcct. No. 105
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,00075,000
GJ40,00035,000
InventoryAcct. No. 110
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,00060,000
20GJ30,00030,000
BuildingAcct. No. 130
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000150,000
Accounts payableAcct. No. 200
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,000(60,000)
Notes payableAcct. No. 220
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000(150,000)
Common stockAcct. No. 300
DateExplanationRef.DebitCreditBalance
Jan.3Sale for cashGJ100,000(100,000)
Retained EarningsAcct. No. 330
DateExplanationRef.DebitCreditBalance
0.0
SalesAcct. No. 400
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,000(75,000)
Cost of Goods SoldAcct. No. 500
DateExplanationRef.DebitCreditBalance
Jan.20GJ30,00030,000
Trial Balance
Global Consulting
Pasqyra e rrjedhjes s paras
M 31 dhj. 2013
Cash nga Aktiv. Operative
Cash i pranuar nga konsumat.$7,500
Cash i paguar pr shpenz.(4,600)
Cash nga A.O.2,900
Cash nga Aktiv. Invest.
Blerja e pajisjeve(20,000)
Cash nga Aktiv. Financ.
Investimet nga pronart25,000
Trhequr nga pronart(2,000)
Cash nga A.F.23,000
Neto rritja n cash5,900
Cash balanca, 1 Maj0.0
Cash balanca, 31 Maj$5,900
Journal Entry
No.AccountDebitCredit
110,000
Class Solution
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.100,000100,000
2.150,000150,000
3.60,00060,000
4.75,000(30,000)75,00030,000
540,000(40,000)
140,00035,00030,000150,000=60,000150,000+100,0000.075,00030,0000.0
DebitCreditCashAccounts ReceivableCommon Stock
1.Cash100,000100,00075,00040,000100,000
Common stock100,00040,000
2.Building150,000140,0000.035,0000.00.0100,000
Notes payable150,000
3.Inventory60,000BuildingAccounts PayableSales
Accounts payable60,000150,00060,00075,000
4.Accounts receivable75,000
Sales75,000150,0000.00.060,0000.075,000
Cost of goods sold30,000Notes PayableInventoryCost of Goods Sold
Inventory30,000150,00060,00030,00030,000
5Cash40,000
Accounts receivable40,0000.0150,00030,0000.030,0000.0
Class
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.
2.
3.
4.
5
0.00.00.00.0=0.00.0+0.00.00.00.00.0
DebitCreditCashCommon stockAccounts receivable
1.
2.0.00.00.00.00.00.0
3.BuildingNotes payableSales
4.
0.00.00.00.00.00.0
InventoryAccounts payableCost of goods sold
5
0.00.00.00.00.00.0
6Retained earningsDebitCredit
CashA
Accounts receivableA
InventoryA
0.00.0BuildingA
Accounts payableL
Notes payableL
Common stockE
Retained earningsE
SalesR
Cost of goods soldE
0.00.0
Accounting Equation
Assets=Liabilities+Equity
T-Accounts
Cash
0.00.0
Inventory
0.00.0
Journal slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
Posting slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
Chart of Accounts
Chart of Accounts
Acct. No.Account
100Cash
105Accounts receivable
110Inventory
130Building
200Accounts payable
220Note payable
300Common stock
330Retained earnings
400Sales
500Cost of goods sold
General Ledger
General Journal
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
15Inventory11060,000
Accounts payable20060,000
20Accounts receivable10575,000
Sales40075,000
20Cost of goods sold50030,000
Inventory11030,000
29Cash10040,000
Accounts receivable10540,000
General Ledger
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
20GJ40,000140,000
Accounts ReceivableAcct. No. 105
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,00075,000
GJ40,00035,000
InventoryAcct. No. 110
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,00060,000
20GJ30,00030,000
BuildingAcct. No. 130
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000150,000
Accounts payableAcct. No. 200
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,000(60,000)
Notes payableAcct. No. 220
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000(150,000)
Common stockAcct. No. 300
DateExplanationRef.DebitCreditBalance
Jan.3Sale for cashGJ100,000(100,000)
Retained EarningsAcct. No. 330
DateExplanationRef.DebitCreditBalance
0.0
SalesAcct. No. 400
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,000(75,000)
Cost of Goods SoldAcct. No. 500
DateExplanationRef.DebitCreditBalance
Jan.20GJ30,00030,000
Trial Balance
Global Consulting
Bilanci i gjendjes
31 dhj. 2013
Asetet
Paraja$5,900
LL/A550
Pajisjet20,000
Totali i aseteve$26,450
Detyrimet
LL/P$400
Ekuiteti i pronarit
Kapitali, Ardi26,050
Totali i Det.+ Ekuit.$26,450
Journal Entry
No.AccountDebitCredit
110,000
Class Solution
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.100,000100,000
2.150,000150,000
3.60,00060,000
4.75,000(30,000)75,00030,000
540,000(40,000)
140,00035,00030,000150,000=60,000150,000+100,0000.075,00030,0000.0
DebitCreditCashAccounts ReceivableCommon Stock
1.Cash100,000100,00075,00040,000100,000
Common stock100,00040,000
2.Building150,000140,0000.035,0000.00.0100,000
Notes payable150,000
3.Inventory60,000BuildingAccounts PayableSales
Accounts payable60,000150,00060,00075,000
4.Accounts receivable75,000
Sales75,000150,0000.00.060,0000.075,000
Cost of goods sold30,000Notes PayableInventoryCost of Goods Sold
Inventory30,000150,00060,00030,00030,000
5Cash40,000
Accounts receivable40,0000.0150,00030,0000.030,0000.0
Class
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.
2.
3.
4.
5
0.00.00.00.0=0.00.0+0.00.00.00.00.0
DebitCreditCashCommon stockAccounts receivable
1.
2.0.00.00.00.00.00.0
3.BuildingNotes payableSales
4.
0.00.00.00.00.00.0
InventoryAccounts payableCost of goods sold
5
0.00.00.00.00.00.0
6Retained earningsDebitCredit
CashA
Accounts receivableA
InventoryA
0.00.0BuildingA
Accounts payableL
Notes payableL
Common stockE
Retained earningsE
SalesR
Cost of goods soldE
0.00.0
Accounting Equation
Assets=Liabilities+Equity
T-Accounts
Cash
0.00.0
Inventory
0.00.0
Journal slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
Posting slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
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Informacion pr periudh specifike kohore.Prgjigje si vijon:Prej nga ka ardhur paraja (cash-i)?Pr far prdoret cash-i?far ishin ndryshimet n cash balancn?Pasqyra e rrjedhjes s parasPasqyrat financiare
Chart of Accounts
Chart of Accounts
Acct. No.Account
100Cash
105Accounts receivable
110Inventory
130Building
200Accounts payable
220Note payable
300Common stock
330Retained earnings
400Sales
500Cost of goods sold
General Ledger
General Journal
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
15Inventory11060,000
Accounts payable20060,000
20Accounts receivable10575,000
Sales40075,000
20Cost of goods sold50030,000
Inventory11030,000
29Cash10040,000
Accounts receivable10540,000
General Ledger
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
20GJ40,000140,000
Accounts ReceivableAcct. No. 105
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,00075,000
GJ40,00035,000
InventoryAcct. No. 110
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,00060,000
20GJ30,00030,000
BuildingAcct. No. 130
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000150,000
Accounts payableAcct. No. 200
DateExplanationRef.DebitCreditBalance
Jan.15GJ60,000(60,000)
Notes payableAcct. No. 220
DateExplanationRef.DebitCreditBalance
Jan.10GJ150,000(150,000)
Common stockAcct. No. 300
DateExplanationRef.DebitCreditBalance
Jan.3Sale for cashGJ100,000(100,000)
Retained EarningsAcct. No. 330
DateExplanationRef.DebitCreditBalance
0.0
SalesAcct. No. 400
DateExplanationRef.DebitCreditBalance
Jan.20GJ75,000(75,000)
Cost of Goods SoldAcct. No. 500
DateExplanationRef.DebitCreditBalance
Jan.20GJ30,00030,000
Trial Balance
Global Consulting
Pasqyra e rrjedhjes s paras
M 31 dhj. 2013
Cash nga Aktiv. Operative
Cash i pranuar nga konsumat.$7,500
Cash i paguar pr shpenz.(4,600)
Cash nga A.O.2,900
Cash nga Aktiv. Invest.
Blerja e pajisjeve(20,000)
Cash nga Aktiv. Financ.
Investimet nga pronart25,000
Trhequr nga pronart(2,000)
Cash nga A.F.23,000
Neto rritja n cash5,900
Cash balanca, 1 Maj0.0
Cash balanca, 31 Maj$5,900
Journal Entry
No.AccountDebitCredit
110,000
Class Solution
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.100,000100,000
2.150,000150,000
3.60,00060,000
4.75,000(30,000)75,00030,000
540,000(40,000)
140,00035,00030,000150,000=60,000150,000+100,0000.075,00030,0000.0
DebitCreditCashAccounts ReceivableCommon Stock
1.Cash100,000100,00075,00040,000100,000
Common stock100,00040,000
2.Building150,000140,0000.035,0000.00.0100,000
Notes payable150,000
3.Inventory60,000BuildingAccounts PayableSales
Accounts payable60,000150,00060,00075,000
4.Accounts receivable75,000
Sales75,000150,0000.00.060,0000.075,000
Cost of goods sold30,000Notes PayableInventoryCost of Goods Sold
Inventory30,000150,00060,00030,00030,000
5Cash40,000
Accounts receivable40,0000.0150,00030,0000.030,0000.0
Class
Assets=Liabilities+Equity
AccountsAccountsNotesCommonRetainedCost of
CashReceivableInventoryBuildingPayablePayableStockEarningsSalesGoods Sold
1.
2.
3.
4.
5
0.00.00.00.0=0.00.0+0.00.00.00.00.0
DebitCreditCashCommon stockAccounts receivable
1.
2.0.00.00.00.00.00.0
3.BuildingNotes payableSales
4.
0.00.00.00.00.00.0
InventoryAccounts payableCost of goods sold
5
0.00.00.00.00.00.0
6Retained earningsDebitCredit
CashA
Accounts receivableA
InventoryA
0.00.0BuildingA
Accounts payableL
Notes payableL
Common stockE
Retained earningsE
SalesR
Cost of goods soldE
0.00.0
Accounting Equation
Assets=Liabilities+Equity
T-Accounts
Cash
0.00.0
Inventory
0.00.0
Journal slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
10Building130150,000
Note payable220150,000
Posting slide
DateAccount TitleRef.DebitCredit
Jan.3Cash100100,000
Common stock300100,000
CashAcct. No. 100
DateExplanationRef.DebitCreditBalance
Jan.3Sale of common stockGJ100,000100,000
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Fund i ligjrats 2Shihemi sot nj jav!
*11****6*7*7*7In accounting terms the firms Asetet must equal the total of its Detyrimet and owners equity. *The accounting equation is one tool for analyzing the effects of business transactions. However, businesses do not record transactions in equation form.The accounting equation is one tool for analyzing the effects of business transactions. However, businesses do not record transactions in equation form.The accounting equation is one tool for analyzing the effects of business transactions. However, businesses do not record transactions in equation form.**In accounting we deal with external events. These events involve the exchange of Asetet and Detyrimet between the business and one or more other parties.*We also deal with internal events. Internal events do not involve an outside party, but directly affect the accounting entity.**21*25*29*30*30*32*********************************Earlier in the chapter, we looked at one financial statement called the balance sheet which showed total Asetet, total Detyrimet or debts, and total owners equity. In objective 4 of the chapter, we are going to look at another financial statement of the business which is called the income statement.If total revenues are greater than total expenses, then the difference is called net income.However, if during the period expenses are greater then total revenues, then the difference is a net loss.Earlier in the chapter, we looked at one financial statement called the balance sheet which showed total Asetet, total Detyrimet or debts, and total owners equity. In objective 4 of the chapter, we are going to look at another financial statement of the business which is called the income statement.*28Earlier in the chapter, we looked at one financial statement called the balance sheet which showed total Asetet, total Detyrimet or debts, and total owners equity. In objective 4 of the chapter, we are going to look at another financial statement of the business which is called the income statement.*21*22*23*24***27Earlier in the chapter, we looked at one financial statement called the balance sheet which showed total Asetet, total Detyrimet or debts, and total owners equity. In objective 4 of the chapter, we are going to look at another financial statement of the business which is called the income statement.**