By Eldon S. Hendriksen
A basic body of reference is used to guage the numerous components of economic accounting idea and perform. It encompasses a variety of theories that aren't inevitably in keeping with one another and that could bring about diversified conclusions. reviews are made at 3 easy degrees: the structural point, the semantic interpretation point, and the pragmatic point. Emphasis is put on the inductive-deductive and the capital industry techniques within the reviews, even though different methods are mentioned the place applicable. urged recommendations are tentative and topic to alter as new proof turns into to be had.
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Extra info for Accounting Theory
200 30,000 Gay Gillen, withdrawals . . . . . . . . . . . . . . 2,000 Total . . . . . . . . . . . . . . . . . . . . . . $30,200 $30,200 MID-CHAPTER On August 1, 20X6, Liz Shea opens Shea’s Research Service. She owns the proprietorship. During its first 10 days of operations, the business completes these transactions: a. To begin operations, Shea deposits $40,000 of personal funds in a bank account titled Shea’s Research Service. The business receives the cash and gives Shea capital (owner’s equity).
13,000 Property tax expense . . 4,000 Building . . . . . . . 170,000 Rent expense . . . . . . 23,000 Cash . . . . . . . . . 14,000 Salary expense . . . . . 63,000 Equipment . . . . . . 20,000 Salary payable . . . . . 1,000 85,000 Insurance expense . . . 2,000 Service revenue . . . . . 178,000 Interest expense . . . . 9,000 Supplies . . . . . . . . 3,000 Income statement, statement of owner's equity, balance sheet (Obj. 5, 6) 1. Net income $64,000 2.
Accounts payable . . . . 3,000 Utilities expense . . . . 2,100 Total assets . . . . . . . $52,300 Owner’s Equity Owner’s equity . . . . . 22,900 Total liabilities . . . . . $52,300 Assess Your Progress 35 Required 1. Prepare the correct balance sheet, and date it correctly. Compute total assets, total liabilities, and owner’s equity. 2. Identify the accounts that should not be presented on the balance sheet. State why you excluded them from the correct balance sheet you prepared.