Ejercicios Resueltos De Contabilidad -

Credit: 4,000 + 3,000 = 7,000

Initial cash was 50,000 (Jan 1). After Feb transactions, cash is 1,000? That’s impossible because we had 55,000 after Jan. We must include beginning balances.

Error: Forgot to include the initial capital of $50,000 in the trial balance? Actually, we started with cash from capital. Let’s adjust: ejercicios resueltos de contabilidad

Rent Expense = $3,000 Salaries Expense = $6,900 Supplies Expense = $600 Insurance Expense = $600 Depreciation Expense = $1,000 Total Expenses = $12,100

1. Introduction Accounting is the language of business. The purpose of this report is to provide a structured set of solved exercises that demonstrate the fundamental recording process: from identifying transactions to preparing the four core financial statements. Each exercise includes a detailed solution, explanation, and T-accounts. Credit: 4,000 + 3,000 = 7,000 Initial cash

Correction: The trial balance should include the initial capital and beginning cash. But in this exercise, we only show Feb activity. For a proper trial balance, add Jan ending balances (Cash 55,000, Equipment 15,000, Supplies 2,000, Loan 20,000, Capital 50,000, A/P 2,000). Then post Feb changes.

Credit: 4,000 (Feb10) Debit: 500 (Feb28) Balance (Credit) = 3,500 We must include beginning balances

Error detected: Totals don’t balance – missing Retained Earnings or dividends? For teaching purposes, let’s assume the difference is net income and we will close it.