Académique Documents
Professionnel Documents
Culture Documents
1-12
OBJ. 4 The following selected transactions were completed by Silverado Delivery Service during February:
Transacción Respuesta Activo Pasivo
1. Received cash from owner as additional investment, $25,000. / Recibió
efectivo del dueño como inversión adicional por 25,000
c. Increase in an asset, increase in owner’s equity. + Efectivo
2. Purchased supplies for cash, $750. / Compró insumos en efectivo por 750
a. Increase in an asset, decrease in another asset. +insumos -Efectivo
3. Paid rent for February, $3,000. / Pagó la renta de febrero, 3000 e. Decrease in an asset, decrease in owner’s equity -Efectivo
4. Paid advertising expense, $1,500. / Pagó gastos de publicidad, 1500 e. Decrease in an asset, decrease in owner’s equity -Efectivo
5. Received cash for providing delivery services, $16,800. / Recibió efectivo
por proporcionar servicios de entrega, 16,800
c. Increase in an asset, increase in owner’s equity. + Efectivo
6. Billed customers for delivery services on account, $32,500. / Facturó a
clientes por servicios de entrega a crédito, 32,500
c. Increase in an asset, increase in owner’s equity. + Cuentas por cobrar
7. Paid creditors on account, $1,400. / Pagó a acreedores que tenía a cuenta
1,400
d. Decrease in an asset, decrease in a liability. -Efectivo -Cuentas por pagar
8. Received cash from customers on account, $23,770. / Recibió efectivo de
los clientes por ventas a cuenta o a crédito 23,770
a. Increase in an asset, decrease in another asset. - Cuentas por cobrar +Efectivo
9. Determined that the cost of supplies on hand was $275 and $475 of
supplies had been used during the month./ Determinó que el costo de los
insumos disponibles era de 275 y que 475 de insumos se habían utilizado o
consumido durante el mes
e. Decrease in an asset, decrease in owner’s equity '-Insumos
10. Paid cash to owner for personal use, $5,000. / Pagó efectivo a los dueños,
para uso personal, 5000
e. Decrease in an asset, decrease in owner’s equity - Efectivo
Indicate the effect of each transaction on the accounting equation by listing the numbers identifying the transactions, (1) through (10), in a column and inserting at the right of each number the appropriate letter from the following list:
a. Increase in an asset, decrease in another asset. Incremento en un activo y disminución en otro activo
b. Increase in an asset, increase in a liability. Incremento en un activo, incremento en un pasivo
c. Increase in an asset, increase in owner’s equity. Incremento en un activo, incremento en capital social
d. Decrease in an asset, decrease in a liability. Disminución en un activo, incremento en un pasivo
e. Decrease in an asset, decrease in owner’s equity Disminución en un activo, disminución en capital social
Transacción
+Capital
+Gasto de materias
-Capital
Miscellaneous Expense /
Gastos misceláneos
(h) 815
4 Utilidad neta
Ingresos 30,500
Gastos 13,575
Utilidad Neta 16,925