おはようございます。税理士の倉垣です。
今日は、英文会計の財務諸表（Financial Statements）です。
Financial Statementsは次の４つです。
Income Statement(損益計算書)、Capital Statement(資本計算書)、Balance Sheet(貸借対照表)、Statement of Cash Flows(キャシュフロー計算書)
作成の順序は
IncomeStatement
↓
Capital Statement
↓
Balance Sheet
Following informations are account balances of AAA Co. as of December 31, 2007. Prepare an income statement, a capital statement, a balance sheet.
| Accounts Payable | $21,000 | Miscellaneous Expense | $500 |
| Cash | 13,000 | Equipment | 42,000 |
| Capital, January 1, 2007 | 18,000 | Accounts Receivable | 9,500 |
| Salaries Expense | 12,000 | Notes Payable | 23,200 |
| Supplies | 4,400 | Rent Expense | 800 |
| Drawing | 20,000 |
| AAA Co. | ||
| Income Statement | ||
| Year Ended December 31, 2007 | ||
| Admission Income | $40,000 | |
| Expenses | ||
Rent Expense | $800 | |
Salaries Expense | 12,000 | |
Miscellaneous Expense | 500 | |
| Total Expense | 13,300 | |
| Net Income | $26,700 | |
| AAA Co. | ||
| Capital Statement | ||
| Year Ended December 31, 2007 | ||
| Capital, January 1, 2007 | $18,000 | |
| Add: Net Income | $26,700 | |
| Less: Drawing | 20,000 | |
| Increase in Capital | 6,700 | |
| Capital, December 31, 2007 | $24,700 | |
| AAA Co. | ||
| Balance Sheet | ||
| December 31, 2007 | ||
| Assets | ||
| Cash | $13,000 | |
| Accpimts Receivable | 9,500 | |
| Supplies | 4,400 | |
| Equipment | 42,000 | |
| Total Assets | $68,900 | |
| Lialilities and Capital | ||
| Accounts Payable | $21,000 | |
| Notes Payable | 23,200 | |
| Total Liabilities | $44,200 | |
| Capital | 24,700 | |
| Total Liabilities and Capital | $68,900 | |
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