Accounting会计入门习题1：The Mix Max Company (November)

The Mix Max Company是一系列会计入门的习题，常用于海外院校的会计课程，训练学生根据一个假想的公司的经营情况制作财务报表，分析公司的经营情况。

11月题目要求：

1）判断事件是否是需要被记录的Accounting Event

2）为每个事件创建Journal Entry，同时判断事件的类型：Asset, Liability, Owner's Equity

3）根据Journal Entry创建T-Account

4）利用T-Account计算出总共的Asset、Liability和Owner's Equity，确保等式两边数值相同

1. 判断事件是否为Accounting Event

全部事件列表：

1. The company hired an accountant to provide accounting and financial planning services. The accountant will start work on January 1, 2021, at an annual fee of $1,200.
2. The company issued 13,000 shares of $1 Par Common Stock for $13,000.
3. The company received $1,700 in advance from customers who placed orders.
4. The company purchased on account and received merchandise inventory in the amount of $5,000. 
5. The company ordered $2,500 worth of merchandise from a supplier to be paid when the it receives the inventory.
6. The company paid suppliers of merchandise inventory $4,000.
7. A customer ordered $1,500 of merchandise, payable when delivered at the end of January, 2021. 
8. In addition to the other customer advances, one customer deposited $300 on a $3,000 order.
9. The company prepaid seven (7) months’ rent in the amount of $3,500. 
10. The articles of incorporation require the company to donate to the "GimMe, GetMe, BuyMe" Fund, a not-for-profit charitable organization.

1）The company hired an accountant to provide accounting and financial planning services. The accountant will start work on January 1, 2021, at an annual fee of $1,200.

答案：不是Accounting Event。Accounting Event需要是发生在过去、已经完成交易的事件。“will start work”表示事情发生在未来，还没有完成支付，因此不用记录。

2）The company issued 13,000 shares of $1 Par Common Stock for $13,000.

答案：是Accounting Event，“issued”表示事件已经发生，需要记录。

3）The company received $1,700 in advance from customers who placed orders.

答案：是Accounting Event，“received”表示事件已经发生，需要记录。虽然还没有发货，只是预先收到了付款，但既然已经有了入账就必须在财务报表上反映出来。

4）The company purchased on account and received merchandise inventory in the amount of $5,000. 

答案：是Accounting Event，“received”表示事件已经发生，需要记录。虽然还没有付钱，只是预先收到了货物，但货物也属于公司的资产（Asset），因此需要记录。

5）The company ordered $2,500 worth of merchandise from a supplier to be paid when the it receives the inventory.

答案：不是Accounting Event，因为货物还没有收到，钱也还没有付，交易还没有完成，只是达成了约定，没有造成任何公司资产的增加或减少，不需要记录。

6）The company paid suppliers of merchandise inventory $4,000.

答案：是Accounting Event，“paid”表示事件已经发生。

7）A customer ordered $1,500 of merchandise, payable when delivered at the end of January, 2021. 

答案：不是Accounting Event，因为货物还没有发货，钱也没有支付，没有造成任何公司资产的增加或减少，不需要记录。

8）In addition to the other customer advances, one customer deposited $300 on a $3,000 order.

答案：是Accounting Event，“deposited”表示事件已经发生，已经收到了300美金的定金，因此需要记录这300美金。剩下的2700美金尚未收到，只是达成了约定，因此无需记录。

9）The company prepaid seven (7) months’ rent in the amount of $3,500. 

答案：是Accounting Event，“prepaid”表示事情已经发生，预付的房租也是公司资产的一部分。

10）The articles of incorporation require the company to donate to the "GimMe, GetMe, BuyMe" Fund, a not-for-profit charitable organization.

答案：不是Accounting Event，因为没有实质的交易发生，只是单方面被要求。

因此，需要被记录的事件有以下6个。我们为每个事件添加一个小概述，并备注交易的金额：

1. Issue common stock ($13,000): The company issued 13,000 shares of $1 Par Common Stock for $13,000.
2. Receive customer advance ($1,700): The company received $1,700 in advance from customers who placed orders.
3. Purchase inventory on account ($5,000): The company purchased on account and received merchandise inventory in the amount of $5,000. 
4. Paid for inventory ($4,000): The company paid suppliers of merchandise inventory $4,000.
5. Receive customer advance ($300): In addition to the other customer advances, one customer deposited $300 on a $3,000 order.
6. Prepay rent ($3,500): The company prepaid seven (7) months’ rent in the amount of $3,500. 

2. 为每个事件创建Journal Entry

为每个事件标注其涉及的Debit（DR）和Credit（CR）账户，并标注每个账户属于的类型（Asset, Liability, Owner's Equity）。

根据公式：Asset = Liability + Owner's Equity，等式两边必须保持平衡，因此如果两个账户都在等式的同一端，则必须要一个增加一个减少。如果两个账户分别位于等式两端，则需要同加同减才能保持平行。Asset的增加对应Debit，而Liability和Owner's Equity的增加对应Credit。

常见的Asset, Liabilty和Owner's Equity账户：

Asset  - 公司资产: 

• Cash - 现金
• Account receivable - 他方尚未向我方支付的欠款
• Prepaid rent - 预付的房租
• Prepaid insurance - 预付的保险
• Copyright, patents - 版权
• Land, building, equipment - 土地、楼房、设备
• Inventory - 库存、尚未卖出的商品

Liability - 公司债务/欠款：

• Account payable - 我方尚未向他方支付的欠款（短期）
• Notes payable - 我方尚未向他方支付的欠款（长期，有书面字据证明）
• Wages payable - 尚未向员工支付的工资
• Tax payable - 尚未向政府缴交的税金
• Advance - 客户在尚未收到货物前预先支付的定金/预付款

Owner's Equity - 公司价值（公司还完所有债务之后的剩余价值）：

• Stock - 股票
• Revenue - 公司收入（注意：Cash ≠ Revenue！当公司有现金入账时，会在经过一定过程后才会被认为是Revenue；当现金被认为是Revenue时在账面上会有一个现金和收入账户同时增加的过程）
• Expense - 公司开支（Expense在这里指的是公司为了盈利造成的花费，因此分红等不会为公司创造盈利的花费则不包括在内）
• Dividend - 公司分红
• Cost of goods sold - 公司在卖出商品时造成的成本，如购买货物的成本

1）Issue common stock ($13,000):

The company issued 13,000 shares of $1 Par Common Stock for $13,000.

Asset (+$1300) = Liability + Owner's Equity (+$1300)

DR: Cash $1300 - (Asset)

        CR: Common stock $1300 (Owner's Equity)

解：发布股票是公司筹集资金的方式。当人们购买了股票，公司就会获得相应的现金。由于Cash属于Asset，它的增加对应Debit；而Common stock属于Owner's Equity，它的增加则对应Credit。

2）Receive customer advance ($1,700):

The company received $1,700 in advance from customers who placed orders.

Asset (+$1700) = Liability (+$1700) + Owner's Equity

DR: Cash $1700 - (Asset)

        CR: Customer advance $1700 - (Asset)

解：客户没有收到货物，因此不涉及库存的增减。由于已经支付定金，因此属于Asset的现金增多$1700（Debit），同时属于Liability的Customer advance也增多$1700（Credit）。

3）Purchase inventory on account ($5,000):

The company purchased on account and received merchandise inventory in the amount of $5,000. 

Asset (+$5000)  = Liability (+$5000) + Owner's Equity

DR: Inventory $5000 - (Asset)

        CR: Account payable $5000 - (Liability)

解：由于购买方式是“on account”，我们会在之后才向供应商支付货款，因此目前不涉及现金的减少。相反，我们会把这$5000记到欠款账目，即属于Liability的Account Payable。同时，由于收到货物，属于Asset的Inventory随之增加$5000。

4）Paid for inventory ($4,000):

The company paid suppliers of merchandise inventory $4,000.

Asset (-$4000)  = Liability (-$4000) + Owner's Equity

DR: Account payable -$4000 - (Liability)

        CR: Cash  -$4000 - (Asset)

解：由于描述中并没有提及我们收到了货物，我们默认货物实际上早就收到了，只不过钱还没有支付，我们在这里支付的是以前的欠款。因此，Inventory的账户不变，属于Liability的Account payable随着欠款的支付减少$4000，表示我们还掉了$4000的债务，同时属于Asset的Cash也减少$4000。

5）Receive customer advance ($300):

In addition to the other customer advances, one customer deposited $300 on a $3,000 order.

Asset ($300)  = Liability ($300) + Owner's Equity

DR: Cash $300 - (Asset)

        CR: Customer advance  $300 - (Liability)

解：客人只支付了$300，因此我们只需要记录这$300的入账。随着Cash的增加，我们同样背负了$300的债务，导致属于Liability的Customer Advance增加。

6）Prepay rent ($3,500):

The company prepaid seven (7) months’ rent in the amount of $3,500. 

Asset ($3500) (-$3500)  = Liability + Owner's Equity

DR: Prepaid rent $3500 - (Asset)

        CR: Cash  -$3500 - (Asset)

解：租的房子属于公司的资产，因此随着租金的支付，隶属Asset的Prepaid rent增加$3500。但这一资金的来源Cash同样隶属Asset，造成$3500的减少。两者都属于等式同一端，因此符号是相反的。

整合下来，所有的Journal Entry应该如下：

1. Issue common stock ($13,000):

DR: Cash $1300 - (Asset)

        CR: Common stock $1300 (Owner's Equity)

2. Receive customer advance ($1,700)

DR: Cash $1700 - (Asset)

        CR: Customer advance $1700 - (Asset)

3. Purchase inventory on accoun ($5,000):

DR: Inventory $5000 - (Asset)

        CR: Account payable $5000 - (Liability)

4. Paid for inventory ($4,000):

DR: Account payable -$4000 - (Liability)

        CR: Cash  -$4000 - (Asset)

5. Receive customer advance ($300):

DR: Cash $300 - (Asset)

        CR: Customer advance  $300 - (Liability)

6. Prepay rent ($3,500):

DR: Prepaid rent $3500 - (Asset)

        CR: Cash  -$3500 - (Asset)

3. 创建T-Account

实际上，在我们书写每个Journal Entry的同时就可以在另一张纸上创建T-Account，不一定非要全部写完再创建。

根据T-Account的书写规则，Debit永远在左侧，Credit永远在右侧。

• 对于隶属Asset的账户，数值增加就写在左侧，减少就写在右侧。
• 对于隶属Liability和Owner's Equity的账户，数值增加就写在右侧，减少就写在左侧。

首先，我们可以将涉及的所有账户全部根据Asset、Liability、Owner's Equity的类别列出来，方便观察和计算：

1）Issue common stock ($13,000):

DR: Cash $13000 ——Asset增加，记在左侧

        CR: Common stock $13000 ——Owner's Equity增加，记在右侧

2) Receive customer advance ($1,700)

DR: Cash $1700 ——Asset增加，记在左侧

        CR: Customer advance $1700 ——Liability增加，记在右侧

3) Purchase inventory on account ($5,000):

DR: Inventory $5000 ——Asset增加，记在左侧

        CR: Account payable ——Liability增加，记在右侧

4) Paid for inventory ($4,000):

DR: Account payable -$4000 ——Liability减少，记在左侧

        CR: Cash  -$4000 ——Asset减少，记在右侧

5) Receive customer advance ($300):

DR: Cash $300 ——Asset增加，记在左侧

        CR: Customer advance $300 ——Liability增加，记在右侧

6) Prepay rent ($3,500):

DR: Prepaid rent $3500 ——Asset增加，记在左侧

        CR: Cash  -$3500 ——Asset减少，记在右侧

4. 计算出各类别总数

最后，我们计算出每个账户的总金额，即Ending Balance（EB）：

然后列出所有的Asset、Liability和Owner's Equity的项目，可以发现符合Asset = Liability + Owner's Equity的公式，等式两边平衡：

Asset:        
    Cash                                          7500
    Inventory                                    5000
    Prepaid Rent                              3500
    Total                                          16000
        
Liability:        
    Customer advance                     2000
     Account payable                        1000
        
Owner's Equity:    

    Common stock                            13000
  
Total Liability+Owner's Equity     16000