E13-16b (financial statement impact of liability transactions)

E13-16B (Financial Announcement Impact of Duty Transactions) Presented adown is a catalogue of likely transactions.

1. Accrued accumulated holiday pay.

2. Recorded sales of issue and akin warranties (suppose sales carelessness avenue).

3. Recorded estimated duty for bribe claims ungathered.

4. Borrowed $200,000 from the bank by signing a 1-year, $220,000, zero-interest-bearing voice.

5. Recognized 3 months’ profit price on the voice from ace 4 overhead.

6. Accrued carelessness price (suppose price carelessness avenue).

7. Issued an $55,000 voice payable in reimbursement on recital.

8. Recorded accrued profit on a $55,000 voice payable.

9. Hired carelessness costs that were accrued in ace 6 overhead.

10. Recorded a supply forfeiture on a lawsuit that the aggregation allure probably waste.

11. Recognized carelessness income (see ace 2).

12. Purchased schedule for $120,000 on recital (suppose unceasing arrangement is used).

13. Hired carelessness costs lower contracts from ace 2.

14. Recorded employer’s payroll taxes.

15. Recorded an asset concavity duty.

16. Recorded wage price of $12,000. The money hired was $9,000; the variety was due to various

amounts withheld.

17. Recorded bonuses due to employees.

18. Recorded money sales of $26,000, plus 5% sales tax.


Set up a board using the format shown adown and awaken the movables of the 18 transactions on the financial announcement categories implied.

#    Assets    Liabilities    Owners’ Equity    Net Income


Use the forthcoming code:

I: Increase D: Decrease NE: No net movables

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