Registros Contábeis - Exemplo

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Copyright © 2009 John Wiley & Sons, Inc. Weygandt, Accounting Principles, 9/e, Solutions Manual (For Instructor Use Only) 2-41
PROBLEM 2-1B (Continued)
Date Account Titles and Explanation Ref. Debit Credit
Mar. 25 Barry Schultz, Drawing ..........................
Cash ....................................................
 (Withdrew cash for personal
 use)
800
 800
30 Salaries Expense......................................
Cash ....................................................
 (Paid salaries)
250
 250
30 Accounts Payable....................................
Cash ....................................................
 (Paid creditor on account)
1,050
 1,050
31 Cash .............................................................
Golf Revenue....................................
 (Received cash for services
 provided)
200
 200