Principles Of Accounting - Acc101 Individual Assignment.pdf
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<b>Principles of Accounting - ACC101 </b>
Individual AssignmentSpring 2023
</div><span class="text_page_counter">Trang 2</span><div class="page_container" data-page="2"><b>Table of Contents</b>
<b>Transactions for the month of February 28, 2023……….3</b>
Analyze all transactions following the steps of the accounting……….3
</div><span class="text_page_counter">Trang 3</span><div class="page_container" data-page="3"><b>Analyze all transactions following steps of the accounting cycle (record in General Journal and Ledger).</b>
<b>Step 1: Analyze transactions</b>
1. My parents provided me 1,500,000 VNĐ in cash monthly living expenses.2. My parents provided me 500,000 VNĐ on account monthly living expenses3. On February 1, I paid 99,000 VND in cash for items.
4. On February 1, I paid 64,000 VND in cash for cooking oil.5. On February 1, I paid 18,000 VND in cash for items.6. On February 1, I paid 36,000 VND in cash for snacks.7. On February 2, I paid 134,000 VND on account for food.
8. On February 3, I withdraw 150,000 VND from my account to cash.9. On February 3, I paid 95,610 VND on account for coats.
10.On February 3, I paid 51,501 VND on account for perfume.11.On February 7, I paid 116,000 VND on account of items.12.On February 8, I paid 35,000 VND in cash for food service.13.On February 8, I paid 158,000 VND in cash for items.
14.On February 10, I withdraw 50,000 VND from my account to cash.15.On February 10, I paid 110,000 VND in cash for food service.16.On February 10, I paid 25,000 VND in cash for food service.
17.On February 10, I received 68,000 VND in cash for food services from transactions 15 and 16
18.On February 14, I paid 22,000 VND in cash for snacks19.On February 14, I paid 169,000 VND on account for items.
20.On February 15, My parent provided me 500,000 VNĐ on account of monthly living expenses.
21.On February 16, I paid 41,000 VND in on account for items.22.On February 19, I paid 67,000 VND in cash for food.23.On February 21, I paid 20,000 VND on account of a drink.24.On February 24, I paid 75,000 VND in cash of food.25.On February 22, I paid 150,00 VND in cash for mirror.
</div><span class="text_page_counter">Trang 4</span><div class="page_container" data-page="4">26.On February 22, I received 100,000 VND in cash for furniture from transactions24
27.On February 25, I paid 90,000 VND in cash for movie watching service.28.On February 25, I withdraw 50,000 VND from my account to cash.29.On February 26, I paid 134,00 VND in cash for clothes racks.30.On February 27, I paid 178,000 VND on account for jeans
(Purchased snacks for cash)
(Purchase food on account)
(Purchase perfume on account)
</div><span class="text_page_counter">Trang 5</span><div class="page_container" data-page="5">(Purchase of items on account)
(To record the of use food services for cash)
(Purchased items for Cash)
(Receive money from sharing food at transactions 14,15)
(Purchased snacks for cash)
(Purchase of items on account)
( Receive money from parent)
(Purchase of items on account)
(Purchased food for cash)
(To record the use of drink service on account)
</div><span class="text_page_counter">Trang 6</span><div class="page_container" data-page="6">Revenue 100,000(Receive money from sharing furniture at transactions 23)
(To record the use of movie-watching services for cash)
(Cash withdrawal by owner)
(Purchased clothes racks for cash)
(Purchase of jeans on account)
<b>Step 3: Post-Cash</b>
Feb.1 Receive money from parent 2,000,000 1,500,000
Feb.1 Purchased cooking oil for cash 64,000 1,337,000
Feb.8 To record the of use food services for cash 35,000 1,248,000
Feb.10 To record the use of food services for cash 110,000 980,000Feb.10 To record the use of food services for cash 25,000 955,000Feb.10 Receive money from sharing food 68,000 1,023,000
Feb.21 To record the use of food services for cash 75,000 859,000
Feb.22 Receive money from sharing furniture 100,000 809,000Feb.25 To record the use of movie-watching
services for cash
90,000 719,000Feb.26 Purchased clothes racks for cash 134,000 585,000
<b>-Furniture</b>
</div><span class="text_page_counter">Trang 7</span><div class="page_container" data-page="7">Feb.22 Purchased mirror for cash 150,000 150,000
<b>-Accounts receivable</b>
<b>-Account payable</b>
Feb.7 Purchase of items on account 116,000 547,111
Feb.14 Purchase of items on account 169,000 766,111Feb.16 Purchase of items on account 41,000 807,111Feb.21 To record the use of drink service on
20,000 827,111
Feb.27 Purchase of jeans on account 178,000 1,055,111
<b>-Ngoc Ha, withdrawals</b>
Feb.1 Receive money from parent 1,500,000 1.500,000
Feb.10 Receive money from sharing food 68,000 2,068,000
Feb.22 Receive money from sharing furniture 100,000 2,668,000
<b>-Items expense</b>
</div><span class="text_page_counter">Trang 8</span><div class="page_container" data-page="8">Feb.1 Purchased items for cash 18,000 117,000
<b>-Cooking expense</b>
Feb.1 Purchased cooking oil for cash 64,000 64,000
<b>-Food expense</b>
Feb.8 To record the of use food services for cash 35,000 205,000Feb.10 To record the use of food services for cash 110,000 315,000Feb.10 To record the use of food services for cash 25,000 340,000
Feb.21 To record the use of food services for cash 75,000 504,000
<b>-Personal expense</b>
Feb.26 Purchased clothes racks for cash 134,000 281,111
<b>-Drink expense</b>
Feb.21 To record the use of drink service on account
<b>-Movie-watching expense</b>
Feb.25 To record the use of movie-watching services for cash
</div><span class="text_page_counter">Trang 9</span><div class="page_container" data-page="9"><b>Step 4: Prepare unadjusted trial balance</b>
<b>Transactions for the month of FebruaryUnadjusted trial BalanceFor Month Ended February 28, 2023</b>
(to record monthly depreciation laptop)
(to record monthly depreciation phone)
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