Accounting Cycle Review: Problem A
his problem is designed to enable you to apply the knowledge you have acquired in ,_,ding chapters. In accounting, the ultimate test is being able to handle data in life s ituat ions . This problem will give you valuable experience. cgART OF ACCOUNTS
Assets Cash 112 Accounts Receivable 114 Prepaid Insurance 121 Land 122 Building 123 Accumulated Depreciation, Building 124 Pool/Slide Facility 125 Accumulated Depreciation, Pool/ Slide Facility 126 Pool Furniture 127 Accumulated Depreciation, Pool Furniture
Liabilities 221 Accounts Payable 222 Wages Payable 223 Mortgage Payable Owner’s Equity 311 L. Judar, Capital 312 L. Judar, Drawing 313 Income Summary
Revenue 411 Income from Services 412 Concessions Income Expenses 511 Pool Maintenance Expense 512 Wages Expense 513 Advertising Expense 514 Utilities Expense 515 Interest Expense 517 Insurance Expen
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