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8/18/2019 Act chap 4
1/17
E4-1BRISCOE COMPANY
WorksheetFor the month ended June 3! "#
A$$ounts %&t'es %r&(' B('(n$e Ad)ust&n* entr+ A,%,B In$ome st(tement B('(n$e Sheet
r, Cr, r, Cr, r, Cr, r, Cr, r, Cr,
C(sh "3" "3" "3"
A.R "44 "44 "44
Su//'&es 1## 10# 3 3
A.P 11" 11" 11"
ne(rned Re2enue "4 14 1 1
enn+ Br&s$oe!C(/&t('
3 3 3
Ser2&$e Re2enue"4 14 "40 "40
S('(r&es E5/ense 0 "# #4 #4
M&s$e''(neous
E5/ense
1 1 1
%ot('s 63 63
Su//'&es E5/ense 10# 10# 10#
S('(r&es P(+(7'e "# "# "#
%ot('s " " 64 64 "0# "04 0 01
Net oss 4 4
%ot('s "0# "0# 01 01
8/18/2019 Act chap 4
2/17
E4-6
(8
Ser2&$e Re2enueIn$ome Summ(r+
4444
In$ome Summ(r+ S('(r&es E5/ense
M&s$e''(neous E5/ense Su//'&es E5/ense
3#"#1344"0"""#
In$ome Summ(r+ Em&' Skod(! C(/&t('
"3"3
Em&' Skod(! C(/&t('
Em&' Skod(! r(9&n*
3
3
:78 EMI S;OA COMPANY Post-C'os&n* %r&(' B('(n$e For the Month Ended June 3! "#
A$$ount %&t'es e7&t Cred&t
C(sh 3!61"
A$$ounts Re$e&2(7'e 3!
8/18/2019 Act chap 4
3/17
Problem 4 -1A P%>OMAS MA?NM P,I,Worksheet
For the @u(rter Ended M(r$h 31! "#
A$$ounts %&t'es %,B Ad)ustments Ad)usted %r&(' B('(n$e In$ome st(tement B('(n$eSheet
r, Cr, r, Cr, r, Cr, r, Cr, r, Cr,
C(sh 11!4 11!4 114
A$$ountsRe$e&2(7'e
0!" e,03 !10 10
Su//'&es 1!0 (,6 3# 3#
Pre/(&d Insur(n$e "!4 d, 1!# 1#
Eu&/ment 3! 3! 3
Notes P(+(7'e 1! 1 1
A$$ounts P(+(7'e 1"!30 1"30 1"30
C(/&t(' "! " "
r(9&n*s Ser2&$e Re2enue 13!" e,03 1410 1410
S('(r&es E5/ense "!" "!" "!"
%r(2e' E5/ense 1!3 1!3 1!3
Rent E5/ense 1!" 1!" 1!"
M&s$e''(neousE5/ense
" " "
%ot('s 00!
8/18/2019 Act chap 4
4/17
In$ome St(tementFor the @u(rter Ended M(r$h 31! "#
Re2enue Ser2&$e re2enues 1410E5/enses
S('(r&es e5/ense "" %r(2e' e5/ense 13
Rent e5/ense 1"
e/re$&(t&on E5/ense 1
Su//'&es e5/ense 6
Insur(n$e e5/ense
Interest e5/ense 3
M&s$e''(neous e5/ense "
%ot(' e5/enses 646
Net &n$ome #
%>OMAS MA?NM P,I,O9ners Eu&t+ St(tement
For the @u(rter Ended M(r$h 31! "#
%, M(*num! C(/&t('! =
Add In2estment 7+ o9ner Net &n$ome
" # "#
ess r(9&n*s
%, M(*num! C(/&t(' ="#
8/18/2019 Act chap 4
5/17
%>OMAS MA?NM P,I,B('(n$e Sheet
M(r$h 31! "#
Assets
Current Assets
C(sh 114
A$$ounts re$e&2(7'e 10
Su//'&es 3#
Pre/(&d &nsur(n$e 1#
%ot(' $urrent (ssets 1
8/18/2019 Act chap 4
6/17
C8 M(r$h 31
Su//'&es E5/ense
Su//'&es
6
6e/re$&(t&on E5/ense
A$$umu'(ted e/re$&(t&on1
1
Interest E5/enseInterest P(+(7'e
33
Insur(n$e E5/ensePre/(&d Insur(n$e
A$$ounts Re$e&2(7'e Ser2&$e Re2enue
0303
d) M(r$h 31
Ser2&$e Re2enue In$ome Summ(r+
14101410
In$ome Summ(r+ 646
%r(2e' E5/ense 13
S('(r&es E5/ense ""
Rent E5/ense 1"
Insur(n$e E5/ense
e/re$&(t&on E5/ense 1 Su//'&es E5/ense 6
Interest E5/ense 3
M&s$e''(neous E5/ense "
In$ome Summ(r+ %, M(*num! C(/&t('
##
%, M(*num! C(/&t('%, M(*num! r(9&n*
8/18/2019 Act chap 4
7/17
P4-"A
POR%ER COMPANY
B('(n$e Sheete$em7er 31! "#
A$$ounts %&t'es Ad)usted%r&(' B('(n$e
In$ome st(tement B('(n$eSheet
r, Cr, r, Cr, r, Cr,
C(sh 1## 1##
A$$ounts Re$e&2(7'e 1" 1"
Su//'&es "3 "3
Pre/(&d Insur(n$e 44 44ODD&$e Eu&/ment 44 44
A$$,e/ ODD, Eu&/ " "
Notes P(+(7'e " "
A$$ounts P(+(7'e # #
S('(r&es P(+(7'e " "
Interest P(+(7'e 1 1
C(/&t(' 3 3
r(9&n*s 1" 1"
Ser2&$e Re2enue 66# 66#
Ad2ert&s&n* E5/ense 1" 1"Su//'&es e5/enses 36 36
e/re$&(t&on e5/ense # #
Insur(n$e E5/ense 4 4
S('(r&es E5/ense 3
8/18/2019 Act chap 4
8/17
POR%ER COMPANYIn$ome St(tement
For the Ye(r Ended e$em7er 31! "#
Re2enues Ser2&$e re2enue 66#
E5/enses S('(r&es e5/ense
3
8/18/2019 Act chap 4
9/17
8/18/2019 Act chap 4
10/17
B, Porter! C(/&t(' 341
%ot(' '&(7&'&t&es (nd o9ners eu&t+ 06
$8 ?ener(' Journ('
(te E5/'(n(t&on ReD e7&t Cred&t
e$ 31 Ser2&$e Re2enue In$ome Summ(r+
430
66#66#
31 In$ome Summ(r+ Ad2ert&s&n* E5/ense
Su//'&es E5/ense e/re$&(t&on E5/ense
Insur(n$e E5/ense S('(r&es E5/ense Interest E5/ense
30131611
6""6"
8/18/2019 Act chap 4
11/17
C'os&n* entr+ J14 1"
In$ome Summ(r+ No, 30
(te E5/'(n(t&on ReD e7&t Cred&t B('(n$e
e$ 31 C'os&n* entr+ J14 66# 66#
31 C'os&n* entr+ J14 66 11
31 C'os&n* entr+ J14 11
Ser2&$e Re2enue No, 4
(te E5/'(n(t&on ReD e7&t Cred&t B('(n$e
e$ 31 B('(n$e 66# 66#
31 C'os&n* entr+ J14 66#
Ad2ert&s&n* E5/ense No, 1
(te E5/'(n(t&on ReD e7&t Cred&t B('(n$e
e$ 31 B('(n$e 1" 1"
31 C'os&n* entr+ J14 1"
Su//'&es E5/ense No,31
(te E5/'(n(t&on ReD e7&t Cred&t B('(n$e
e$ 31 B('(n$e 36 36
31 C'os&n* entr+ J14 36
e/re$&(t&on E5/ense No,611
8/18/2019 Act chap 4
12/17
(te E5/'(n(t&on ReD e7&t Cred&t B('(n$e
e$ 31 B('(n$e # #
31 C'os&n* entr+ J14 #
Insur(n$e E5/ense No, 6""
(te E5/'(n(t&on ReD e7&t Cred&t B('(n$e
e$ 31 B('(n$e 4 4
31 C'os&n* entr+ J14 4
S('(r&es E5/ense No, 6"
(te E5/'(n(t&on ReD e7&t Cred&t B('(n$e
e$ 31 B('(n$e 3
8/18/2019 Act chap 4
13/17
A$$ounts P(+(7'e #
S('(r&es P(+(7'e "
Interest P(+(7'e 1
C(/&t(' 341
%ot(' #06 #06
P4-4A
ISNEY AMSEMEN% PAR; Worksheet
For the Ye(r Ended Se/tem7er 3! "#
A$$ounts %&t'es %r&(' B('(n$e Ad)usments Ad)usted%r&(' B('(n$e
In$ome st(tement B('(n$eSheet
r, Cr, r, Cr, r, Cr, r, Cr, r, Cr,
C(sh 414 414 414
Su//'&es 1# (8164 1" 1"
Pre/(&d Insur(n$e 31
8/18/2019 Act chap 4
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8/18/2019 Act chap 4
15/17
on*-term '&(7&'&t&es
Mort*(*e note /(+(7'e 4
%ot(' '&(7&'&t&es 63
O9ners eu&t+
s, &sne+! C(/&t('
:=1
130!6
%ot(' '&(7&'&t&es (nd o9ners eu&t+ "
8/18/2019 Act chap 4
16/17
e/re$&(t&on E5/ense
In$ome Summ(r+ , &sne+! C(/&t('
44
, &sne+! C(/&t(' , &sne+! r(9&n*
1414
e8 ISNEY AMSEMEN% PAR; Post-C'os&n* %r&(' B('(n$e Se/tem7er 3! "#
E5/'(n(t&on e7&t Cred&t
C(sh 414
Su//'&es 1"Pre/(&d Insur(n$e #
8/18/2019 Act chap 4
17/17