The figures in the balance sheet are filled in according to the ending figures of the account balance sheet.
Pass rate: 54% 1 1 grade 20 13.03. 19.
1. First, set the general ledger, subsidiary ledger, cash account book and deposit journal.
2. Prepare accounting vouchers according to the business that happened this month.
(1) Received funds from the head office.
Borrow: cash 5000
Loan: Other payables-Head Office 5000
(2) Pay utilities
Borrow: management fee-utilities, rent 4000 yuan.
Credit: cash 4000
(3) Pay wages
Debit: Payables 1000
Credit: cash 1000
(4) At the end of the month, salary distribution
Borrow: management fee-salary 1000.
Loan: Payable salary 1000.
(5) Carry-over expenses
Debit: The profit this year is 5000 yuan.
Loan: management fee is 5000 yuan.
3. Prepare the "summary table of accounting vouchers" according to the accounting vouchers, and register the general ledger according to the summary table of accounting vouchers. Settle accounts, check accounts and prepare accounting statements.
4. When compiling this report, it is assumed that the registered capital is 100000 yuan.