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Click the icon to view the transactions) equirement it would be recorded in the

ID: 2330229 • Letter: C

Question

Click the icon to view the transactions) equirement it would be recorded in the journal For each transaction shown determino the accounts afectod the type of account wheother the account increases or decreanses, and whether on the debit or credit side. The first transaction has been analyzed for you E (Click the icon to view the analyss of the May 1 transaction) May 3 Purchased suppies tor $150, paid cash. Increase/DecreaseDr or Cr Type Asset Transaction Date Account Affected Increase Cr May 3Cash Expense Increase Cr Common stock

Explanation / Answer

Transaction Date

Accounts Affected

Type

Increase/Decrease

Dr. or Cr.

May 1

Cash

Asset

Increase

Dr

May 1

Common Stock

Shareholder's Equity

Increase

Cr

May 3

Supplies

Asset

Increase

Dr

May 3

Cash

Asset

Decrease

Cr

May 6

Equipment

Fixed Asset/Asset

Increase

Dr

May 6

Cash

Asset

Decrease

Cr

May 11

Advertising Expense

Expense

Increase

Dr

May 11

Cash

Asset

Decrease

Cr

May 18

Cash

Asset

Increase

Dr

May 18

Notes Payable

Liability

Increase

Cr

May 27

Telephone Expense

Expense

Increase

Dr

May 27

Cash

Asset

Decrease

Cr

Explanatory Notes

All assets are Debited when they increase and credited when they decrease such as entry on March 3 . Supply is an asset, it increased and at the same time cash is decreased so cash is credited and supply is debited.

Cash is credited every time an expense is paid out of cash, See entry made on 11th may for example.

All expenses are Nominal accounts and are Debited when they Increase, Generally Expense Accounts are not credited exept in case of a correction entry.

Liabilities and Shareholder’s Equity is Credited when they increase and debited when they decrease.

Transaction Date

Accounts Affected

Type

Increase/Decrease

Dr. or Cr.

May 1

Cash

Asset

Increase

Dr

May 1

Common Stock

Shareholder's Equity

Increase

Cr

May 3

Supplies

Asset

Increase

Dr

May 3

Cash

Asset

Decrease

Cr

May 6

Equipment

Fixed Asset/Asset

Increase

Dr

May 6

Cash

Asset

Decrease

Cr

May 11

Advertising Expense

Expense

Increase

Dr

May 11

Cash

Asset

Decrease

Cr

May 18

Cash

Asset

Increase

Dr

May 18

Notes Payable

Liability

Increase

Cr

May 27

Telephone Expense

Expense

Increase

Dr

May 27

Cash

Asset

Decrease

Cr

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