Registros Contábeis - Exercícios 2-4 e 2-5

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2-18 Copyright © 2009 John Wiley & Sons, Inc. Weygandt, Accounting Principles, 9/e, Solutions Manual (For Instructor Use Only)
EXERCISE 2-4 (Continued)
Oct. 6 Debits increase assets: debit Accounts Receivable $3,200.
Credits increase revenues: credit Service Revenue $3,200.
27 Debits decrease liabilities: debit Accounts Payable $700.
Credits decrease assets: credit Cash $700.
30 Debits increase expenses: debit Salaries Expense $2,500.
Credits decrease assets: credit Cash $2,500.
EXERCISE 2-5
General Journal
Date Account Titles and Explanation Ref. Debits Credit
Oct. 1 Cash............................................................ 15,000
Pete Hanshew, Capital................ 15,000
2 No entry.
3 Office Furniture ....................................... 1,900
Accounts Payable ........................ 1,900
6 Accounts Receivable............................. 3,200
Service Revenue........................... 3,200
27 Accounts Payable................................... 700
Cash.................................................. 700
30 Salaries Expense .................................... 2,500
Cash.................................................. 2,500