会计英语习题

?The Rodon Distributing Company’s sales term are 2/10,n/30; FOB destination. Credit terms for its purchase vary with the supplier. ?April 1 Purchase from Hizer, Inc. 1600; terms 1/10, n/30, FOB shipping point, freight collect. ? 2 Purchase from Geske company 2000; term 2/10, n/30, FOB destination. Freight charge of 150 were prepaid by Geske. ? 3 Paid freight on shipment from Hizer 140 ? 4 Sales to Olson, Inc., 1500 on account, FOB destination. ? 4 Paid freight on shipment to Olaon, Inc. 130 ?7 Returned 100 worth of goods purchased April 1 from Hizer, Inc. because some good were damaged. ?9 Issued credit memo to Olson, Inc. for 150 worth of merchandise returned. ?10 Paid Hizer Inc. the amount due. 11 Purchased goods from Hadley company with a list price of 3600, but Rondon was entitled to a 10% trade discount(商业折扣); term 2/10,n/30, FOB destination, freight collect. 11 Paid freight on shipment from Hadley Company, 135. 14 Received the amount due from Olson, Inc. 14 Sales to Disch Corporation, 1800 on account, FOB destination , freight prepaid. 15 Mailed a check to Geske Company for the net amount due in its invoice of April 2 16 Disch Corporation had paid freight of 145 for Rondon on April 14 shipment. 18 Received a credit memo of 140 from Hadley Company as an adjustment of the prices charged for the merchandise purchased on April 11 19 Paid Hadley Company the amount due. 24 Received the amount due from Dish Corporation. Record the transactions for Rondon Company in general journal entry form. Key: ?The Rodon Distributing Company’s sales term are 2/10,n/30; FOB destination. Credit terms for its purchase vary with the supplier. ?April 1 Purchase from Hizer, Inc. 1600; terms 1/10, n/30, FOB shipping point, freight collect. ?April 1 Dr. Purchases 1600 ?Cr. Accounts Payable—Hizer Inc 1600 ? 2 Purchase from Geske company 2000; term 2/10, n/30, FOB destination. Freight charge of 150 were prepaid by Geske. ?April 2 Dr. Purchases 2000 ?Cr. Accounts Payable—Geske Company 2000 ? ? 3 Paid freight on shipment from Hizer 140 ?April 3 Dr. Transportation In 140 ?Cr. Cash 140 ? 4 Sales to Olson, Inc., 1500 on account, FOB destination ?April 4 Dr. Accounts Receivable—Olson, Inc 1500 ?Cr. Sales Revenues 1500 ? 4 Paid freight on shipment to Olaon, Inc. 130 ?April 4 Dr. Transportation Out 130 ?Cr. Cash 130 ?7 Returned 100 worth of goods purchased April 1 from Hizer, Inc. because some good were damaged. ?April 7 Dr. Accounts Payable—Hizer, Inc. 100 ?Cr. Purchase Returns and Allowances 100 ? ?9 Issued credit memo to Olson, Inc. for 150 worth of merchandise returned. ?April 9 Dr. sales Returns and Allowances 150 ?Cr. Account Receivable—Olson, Inc. 150 ? ?10 Paid Hizer Inc. the amount due. ?April 10 Dr. Accounts payable—Hizer Inc 1500 ?Cr. Cash 1485 ?Purchase Discounts 15 ? 11 Purchased goods from Hadley company with a list price of 3600, but Rondon was entitled to a 10% trade discount(商业折扣); term 2/10,n/30, FOB destination, freight collect. April 11 Dr. Purchases 3240 Cr. Accounts payable—Hadley Co. 3240 11 Paid freight on shipment from Hadley Company, 135. ?April 11 Dr. Transportation in 135 ?Cr. Cash 135 14 Received the amount due from Olson, Inc. April 14 Dr. Cash 1323 Sales Discounts 27 Cr. Accounts Receivable—Olaon. Inc. 1350 14 Sales to Disch Corporation, 1800 on account, FOB destination, freight prepaid. April 14 Dr. Accounts Receivable—Disch Co. 1800 Cr. Sales Revenue 1800 15 Mailed a check to Geske Company for the net amount due in its invoice of April 2 April 15 Dr. Accounts Payable—Geske Co. 2000 Cr. Cash 2000 16 Disch Corporation had paid freight of 145 for Rondon on April 14 shipment. April 16 Dr. Transportation out 145 Cr. Cash 145 18 Received a credit memo of 140 from Hadley Company as an adjustment of the prices charged for the merchandise purchased on April 11 April 18 Dr. Accounts Payable—Hadley Co. 140 Cr. Purchases Returns and Allowances 140 19 Paid Hadley Company the amount due. April 19 Dr. Accounts Payable—Hadley Co. 3100 Cr. Purchase Discounts 62 Cash 3038 24 Received the amount due from Dish Corporation. Record the transactions for Rondon Company in general journal entry form. April 24 Dr. Cash 1764 Sales Discounts 36 Cr. Accounts Receivable—Disch, Co 1800