1. 2. 3. 4. 5. 6. (PepsiCo, Inc.) 1997.12.27-1998.12.26 ( ) 1998 1997 $22348 $20917 9330 8525 9924 9241 222 199 288 290 2584 2662 (395) (478) 74 125 2263 2309 270 818 1993 1491-651 $1993 $2142 (PepsiCo, Inc.) Pepsi-ColaFrito-Lay Tropicana Frito-Lay Frito-Lay (PepsiCo s)35% 69% Frito-Lay Frito-Lay Frito-Lay (Dallas) Frito-Lay Frito-Lay (PepsiCo, Inc.) http:// gsmer
http:// gsmer (Chicago Bulls) Macy s Wal-Mart + PepsiCo
http:// gsmer 2-1 1 2 1 2 1 2 3 4 5
345 345 Gary Lyons Monica Lyons 20X1 4 Air & Sea Travel, Inc. 11 50000 50000 = + 1+50000 +50000 50000 20X1 4 1 50000 50000 50000 50000 50000 40000 http:// gsmer
= + + 1+50000 +50000 2-40000 +40000 10000 40000 50000 10000 40000 50000 2-2 2-2 30 500 = + + 10000 +50000 +500 40000 +500 50000 10000 500 40000 500 50000 50500 50500 500 5500 + + + + 10000 500 40000 500 50000 4+5500 +5500 15500 500 40000 500 50000 5500 56000 56000 3000 http:// gsmer
+ + + + 15500 500 40000 500 50000 5500 5 +3000 +3000 15500 3000 500 40000 500 50000 8500 59000 59000 2-3 2700 1100 1200 400 + + + + 15500 3000 500 40000 500 50000 8500 6-1100 -1100-1200 -1200-400 -400 12800 3000 500 40000 500 50000 5800 56300 56300 400 400 + + + + 12800 3000 500 40000 500 50000 5800 7-400 -400-400 12400 3000 500 40000 100 50000 5800 55900 55900 30000 1000 http:// gsmer
+ + + + 12400 3000 500 40000 100 50000 5800 9 +1000-1000 -400-400 13400 2000 500 40000 100 50000 5800 55900 55900 22000 22000 + + + + 13400 2000 500 40000 100 50000 5800 10 +2200-22000 35400 2000 500 18000 100 50000 5800 55900 55900 18000 2100 + + + + 35400 2000 500 18000 100 50000 5800 10-2100 -2100 33300 2000 500 18000 100 50000 3700 53800 53800 2-1 11 = + http:// gsmer
53800 53800 2-1 1 50000 50000 2 40000 3 500 4 5500 5 3000 6 1100 1200 400 7 400 8 9 1000 10 22000 11 2100 + + + + + 1 +50000 +50000 = 2-40000 +40000 3 +500 +500 4 +5500 +5500 5 +3000 +3000 6-1100 -1200-400 7-400 8 9 +1000-1000 -400-1100 -1200-400 http:// gsmer
10 +22000-22000 11-2100 -2100 33300 2000 500 18000 100 50000 3700 53800 53800 2-2 4 1. 5800 2. 3. 4. 2-2 20X1 4 30 5500+3000 8500 1200 1100 400 2700 5800 20X1 4 30 20X1 4 1 0 5800 5800 2100 20X1 4 30 3700 http:// gsmer
20X1 4 30 33300 100 2000 500 50000 18000 3700 53700 53800 53800 20X1 4 30 5500+1000 6500 2700+400 3100 3400 40000 22000 18000 50000 2100 47900 33000 20X1 4 1 0 20X1 4 30 33300 2-1 Mike Cassell Cassell Researchers, Inc.20X1 7 a. Mike Cassell 25000 Cassell b. 350 c. Cassell Researchers 20000 d. 1900 e. Cassell Researchers b 100 http:// gsmer
f. Mike Cassell 2000 g. Cassell Researchers 400 100 h. 5000 i. 1200 1. 2-1 Cassell Researchers, Inc. 2. 12 a 25000 b 350 c 20000 d 1900 e b 100 f g 400 100 h 5000 i 1200 + + + + a +25000 +25000 b +350 +350 c -20000 +20000 d +1900 = +1900 = e -100-100 f g -400-100 -400-100 h +5000-5000 i -1200-1200 10100 350 15000 250 25000 200 25450 25450 http:// gsmer
Cassell Researchers, Inc. 20X1 7 31 19000 400 100 500 1400 Cassell Researchers, Inc. 20X1 7 31 20X1 7 1 0 1400 1400 1200 20X1 7 31 200 Cassell Researchers, Inc. 20X1 7 31 10100 250 350 15000 25000 200 25200 25450 25450 Cassell Researchers, Inc. 20X1 7 31 1900 100+400+100 600 1300 20000 500 15000 25000 1200 http:// gsmer
23800 10100 20X1 7 1 0 20X1 7 31 10100 3 Double-entry system 50000 1 2 1 2 1 2 T-accounts Debit Credit = = 1 1 Debit Credit debitum creditum15 Pacioli http:// gsmer
2-3 2-3 = + + + + = + 2-3 2-3 50000 50000 = + 50000 50000 = + = balance 50000 50000 http:// gsmer
50000 50000 40000 = + 50000 50000 40000 40000 10000 50000 40000 40000 50000 1 50000 2 40000 3 500 http:// gsmer
50000 50000 10000 50000 40000 500 500 10000 50000 40000 = + 3 500 2-4 2-4 http:// gsmer
= + 10000 50000 500 500 40000 2-5 2-5 + + - + - = + + -+ - http:// gsmer
2-6 2-5 = + + - - + - + - + Journal 1. + - - + + - 2. http:// gsmer
3. 4. 5. 50000 50000 4 2 a b 50000d c 50000e f a. b. c. d. e. f. Ledger 2-7 post 2-8 http:// gsmer
2-8 50000 50000 50000 50000 2-7 http:// gsmer
2-7 2-9 11 1. 50000 50000 50000 50000 50000 http:// gsmer
150000 = + 50000= 0 +50000 150000 50000 10000 50000 2. 40000 40000 40000 = + +40000 = 0 +0-40000 150000 240000 240000 3. 500 500 500 http:// gsmer
= + +500= +500 +0 3500 3500 4. 5500 5500 5500 = + + 5500 0 +5500 150000 240000 45500 45500 5. 3000 3000 3000 = + + +3000 0 +3000 53000 53000 http:// gsmer
6. 2700 1100 1200 400 1100 1200 400 2700 2-4 2-5 2-6 = +- -2700 0-2700 150000 240000 45500 62700 61200 61100 6400 7. 3 400 40000 40000 2-7 = + -400-400 +0 150000 240000 http:// 7400 3500 gsmer
45500 62700 7400 8. 9. 5 1000 40000 40000 = + +1000 = 0 +0-1000 150000 240000 45500 62700 91000 7400 53000 91000 10. 22000 22000 22000 = + +22000 = 0 +0-22000 http:// gsmer
150000 240000 45500 62700 91000 7400 1022000 440000 1022000 11. 2100 2100 2100 = +- -2100 0-2100 150000 240000 45500 62700 91000 7400 1022000 112100 112100 2-10 = + 150000 240000 7400 3500 150000 112100 45500 62700 100 50000 2100 91000 7400 10 22000 112100 33300 45500 61100 53000 1100 8500 53000 91000 2000 61200 1200 http:// gsmer
3500 500 6400 400 440000 1022000 18000 2-10 7850050000+5500+1000+22000 45200 40000+2700+400+2100 2-11 11 2-9 2-10 2-11 20X1 4 30 33300 http:// gsmer
2000 500 18000 100 50000 2100 8500 1100 1200 400 58600 58600 2-11 1. 2. 3. 4. 5. 4 1. 5380033300+2000+500+18000 2. 3. 100 4. 53700 53800-100 5. 5800 [ 8500-27001100+1200+400 ] 1. 2. 58600 58400 200 http:// gsmer
3. 2 2 300 300 300 600 2 300 300 4. 9 9 slide61 610 transposition 61 16 2100 21000 18900 21000-2100=1890018900 9 2100 2-11 1. 2. chart of accounts 1 2 3 4 5 101 201 Yankelovick-Clancy-Shulman 5 2-12 111 141 121 2-12 101 201 301 401 501 111 231 311 502 141 312 503 151 191 http:// gsmer
normal balance 2-13 2-12 2-13 2-14 2-14 50000 10000 J.1 2-13 No.101 20X1 4 J.1 50000 50000 23 J.1 40000 10000 http:// gsmer
6 100000 100000 100000 100000 100000 100000 100000 100000 100000 100000 2-13 20X1 9 12 0 100000 100000 100000 100000 100000 http:// gsmer
- = = + Calderon 20X1 3 1 26000 4500 2000 10000 18500 30500 30500 a. 45000 b. 40000 c. 5000 d. 300 e. 2600 f. 1200 g. 3000 1500 400 h. 3100 i. 200 j. 1800 1. Calderon 26000 4500 2000 10000 185000 http:// gsmer
2. 3. 4. Calderon 20X2 3 31 5. 20X2 3 31 3 6. Calderon 5000 1 = + 26000 2000 10000 4500 18500 2 a. 45000 45000 b. 40000 40000 c. 5000 5000 d. 300 300 e. 2600 http:// gsmer
2600 f. 1200 1200 g. 3000 1500 400 4900 h. 3100 3100 i. 200 200 j. 1800 1800 3 = + 26000 b40000 f 1200 2000 10000 a45000 f1200 d300 g3000 c5000 g4900 i200 3000 h3100 j1800 1300 31200 18500 g1500 a45000 1500 4500 h1000 45000 j1800 e2600 1800 2000 g400 1500 d300 300 c5000 g200 e2600 200 b40000 7600 40000 4 Calderon http:// gsmer
20X2 3 31 31200 4000 300 40000 1300 4500 10000 18500 1800 7600 3000 1500 400 200 82400 82400 5 Calderon 20X2 3 31 7600 3000 1500 400 200 5100 2500 6 Calderon 5000 a. 7600 2500 b. 75500 31200+4000+300+40000 46300 45000+1300 c. 10000 d. http:// gsmer
http:// gsmer 1. 2. = + 3. 4. 5. 6.
1. 2. 3. 4. 5. 6. + - 0 a. b. c. d. e. f. g. h. 7. 8. 1700 9. Jack Brown Campus Cleaners Bobby Baylor Dear Old Dad s bank 10. 11. 12. 13. Bower Construction Company 500 http:// gsmer
5000 5000 5000 14. 15. 1 2-1 1. 2. 1 2-2 Ann Oliphant 15000 Oliphant Oliphant 2 2-3 456 6 a. b. c. d. e. 2 2-4 Antonio Sevilla, M.D. Arizona Tucson 6 1 64000 6 1 9000 6 2 4000 6 3 5000 2000 http:// gsmer
2 2-5 2-4 34 2-6 Monica Peres 10 15 35000 10 22 4000 10 30 1000 10 31 200 11 10 31 3000 10 31 300 Monica Peres 34 2-7 Lisa Khoury 2000 Khoury 1500 1. Lisa Khoury 2. 3. Khoury 34 2-8 Grant Tobias 3000 2000 1. 2. 3. a. b. 5 2-9 http:// gsmer
Intel Corporation 20X0 12 31 21 6 20 4 1 16 12 20X0 12 31 5 2-10 1. 4 2. 3. 5 2-11 2 2000 20000 9 2000 18000 81000 9 1 2-12 1. 2. 3. 4. 5. 6. 7. 8. 9. a. b. c. d. e. f. g. h. i. http:// gsmer
10. j. 6 2-13 Sports Depot 80000 30000 1. Sports Depot 2. 3. 1 2-1 Discount Tire Company Florida Tallahassee 80000 Scott Drake 420000 70000 260000 100000 40000 2 2-2 a. b. c. d. e. 2 2-3 Haltom Haltom Oil Company Casey Haltom 1 2 3 a. Haltom b. 11000 11000 c. 50000 d. 85000 http:// gsmer
e. 20000 f. 60000 g. 100000 h. 15000 i. Haltom 4000 j. 90000 2 2-4 2-3 2-2 2-3 Haltom 20X1 12 31 2-3 Haltom 19000 agh Haltom 2 2-5 Jacob Marr Jacob Marr Professional Corporation Jacob Marr, P.C. 2 6 Marr 25000 2 9 15000 Marr 2 12 2000 2 15 Jacob Marr, P.C. 2 15-28 Marr 8000 2 15-28 1400 1000 300 2 28 500 2 28 10000 2 28 1500 a. 2-1 Jacob Marr b. a. b. c. d. 34 http:// gsmer
2-6 2-5 Jacob Marr 2 2-7 Consolidated Trucking, Inc. + + = ++ a+15000 +15000 b +100000 +100000 c +900 +900 d-750 +750 e+150-150 f-1000-1000 g+2500 +2500 h-100000-10000 1. 2. 34 2-8 20X3 6 Sylvania Learning System, Inc. 6 1 36000 6 2 800 6 4 14000 6 6 2000 6 9 100 6 17 1200 6 23 1200 6 30 1000 500 1. 2. 45 2-9 2-8 http:// gsmer
1. 2-8 6 30 2. 20X3 6 30 3. 6 30 34 2-10 Road & Track Comany 7 116000 27000 3600 4100 56000 231000 4100 56000 77000 6300 6300 3600 224000 1 16000 77000 5 2-11 California Instruments Company20X0 5 31 48800 75250 4300 6000 22000 1400 29000 15500 25000 300 21000? 8650 1. 20X0 5 31 2. 20X0 5 31 5 5 2-12 http:// gsmer
Michigan Maple, Inc.20X1 2 28 4200 13000 1400 600 46000 3000 47900 19700 1700 800 300 68000 70600 a. 400 b. 1000 100 c. 200 d. 400 e. 3900 2 28 6 2-13 a. 8000 5400 professional corporation b. 1500 c. 800 d. 1800 e. 3 400 f. 1700 g. 2000 5 2-14 2-13 1. 2-13 20X2 7 31 http:// gsmer
2. 345 2-15 Donna Schulz, Certified Public Accountant, Professional Corporation 12 12 2 7000 12 2 500 12 3 3000 12 4 3600 12 5 300 12 9 800 12 12 200 12 18 1700 1. 2. 3. 12 18 4. 12 18 12 31 6 2-16 Quick Phone Service, Inc. a. b. c. d. 2 28 3 31 1. 6200 10500 3800 2. 4600 5400 55200 3. 24300 26700 60500 4. 13900 21400 16300 3800 2 28 6200 http:// gsmer
3 x=8100 3 31 10500 b 2 c 3 345 2-17 Klutz a. Klutz 20000 b. 120 Klutz 210 c. Klutz 300 d. Klutz 200 20 1. 2. A 1 2-1A Baylor Magnetic Imaging, Inc. 20X X 12 31 12000 47000 4000 181000 105000 92000 30000 50000 18000 84000 http:// gsmer
63000 26000 7000 3000 361000 361000 2 2-2A Lisa Lane Lane Lane Designers, Inc. 20X5 4 30 = + + + += + + 1720 2240 24100 5400 10000 12660 20X5 5 a. Lane 12000 Lane Lane b. 1400 c. 4100 d. 750 e. 720 f. 5000 g. 1700 Lane h. 1 1200 2 660 i. 2400 1. 2-1 2. Lane 20X5 5 31 3. Lane 20X5 5 31 4. Lane 20X5 5 31 5. Lane 20X5 5 31 34 2-3A http:// gsmer
2-2A 1. Lane 2. 1720 3. 2-2A 23 2-4A Angela Tekell 10 professional corporation Angela Tekell Angela Tekell, Attorney and Counselor, Professional Corporation 7 1 Tekell Eastman Kodak 88000 7 2 Tekell 88000 7 3 Tekell 150000 7 5 Tekell Angela Tekell 60000 7 6 Tekell Angela Tekell 7 7 550 7 9 Tekell 10000 3 500 7 23 Tekell 3000 7 29 7 9 5000 7 30 19000 7 31 500 1. a. Angela Tekell b. Angela Tekell c. Angela Tekell 2. 2-1 Angela Tekell 3. Tekell http:// gsmer
a. b. Tekell 4. 34 2-5A Weygandt 2 1 30000 2 2 20000 30000 2 5 70000 2 7 15000 2 10 1200 2 15 2800 1800 2 16 800 2 17 3000 Weygandt 1. 2. 345 2-6A Kermit Larson 9 3 9 3 Larson Kermit Larson Kermit Larson, Attorney, Professional Corporation 20000 Larson 9 4 200 1800 9 6 1000 9 7 15000 9 10 600 9 14 9 4 9 16 120 9 17 500 9 24 110 9 28 1500 9 30 1200 9 30 2400 http:// gsmer
1. 2. 3. Kermit Larson 9 30 57 2-7A Walter Steitz 20X3 6 a. Steitz 11000 60000 Steitz b. 30000 c. 1300 d. 1800 e. 2200 f. 2100 g. C 500 h. 600 i. 1100 j. 1200 k. 700 400 l. 3500 1. 2. 3. Steitz Steitz Counseling Service, Inc.20X3 6 30 B 1 2-1B Bulova Bulova, Inc. Bulova 20X X 12 31 16000 http:// gsmer
11000 4000 231000 31000 120000 103000 40000 21000 46000 14000 3000 33000 7000 340000 340000 Bulova Bulova 2 2-2B Lisa Sirbasku Sirbasku Sirbasku Interiors, Inc. 20X2 8 31 = + + + += + + 1250 1500 12000 8000 4000 2750 20X2 9 j. Sirbasku 20000 Sirbasku k. 6700 l. 5000 m. 1000 n. 500 o. 1000 Sirbasku p. 2400 q. 1 900 2 300 r. 1800 http:// gsmer
6. 2-1 7. Sirbasku 20X2 9 30 8. Sirbasku 20X2 9 30 9. Sirbasku 20X2 9 30 10. Sirbasku 20X2 9 30 34 2-3B 2-2B 4. Sirbasku 5. 1250 6. 2-2B 23 2-4B Rod Tanner 10 professional corporation Rod Tanner Rod Tanner, Attorney, Professional Corporation 2 4 Tanner 65000 2 5 Tanner Rod Tanner 42000 2 6 300 2 7 Tanner 10000 6 7000 2 10 Tanner IBM 75000 2 11 Tanner IBM 75000 2 12 Tanner Rod Tanner 2 18 Tanner 4000 2 21 2 7 2 25 1000 http:// gsmer
2 28 2000 5. d. Rod Tanner e. Rod Tanner f. Rod Tanner 6. 2-1 Rod Tanner 7. Tanner c. d. Tanner 8. 34 2-5B Don Kieso Don Kieso Don Kieso, M.D., Professional Corporation (P.C.)5 Kieso 5 1 Kieso 9000 Kieso 5 5 700 5 9 5000 25000 5 10 1200 5 19 1000 5 22 20000 Kieso 5 30 6000 5000 5 30 2400 1500 400 5 30 4000 Kieso 3. 4. 345 2-6A Pat Libby 1 2 1 2 Libby Pat Libby Pat Libby, Attorney, Professional Corporation 28000 Libby 1 3 500 2600 http:// gsmer
1 4 1500 1 7 22000 1 11 800 1 16 1 3 1 17 110 1 18 400 1 22 130 1 29 1800 1 31 1300 1 31 2200 4. 5. 6. Pat Libby 1 31 57 2-7A Joyce Plummer CableVision, Inc. 20X7 1 m. Plummer 10000 50000 Plummer n. 20000 o. 12000 p. 400 q. 1300 r. 500 s. 1800 t. d 100 u. 600 v. 1100 w. 1000 800 x. 2600 4. 5. 6. 20X7 1 31 http:// gsmer
1 56 Carroll Fadal Fadal 5000 a. Fadal 10000 Fadal b. 4000 c. 300 d. 800 e. 4400 f. 1750 600 g. 7300 h. 2500 i. 1200 j. 1000 k. 900 1. 2. 3. Fadal Fadal Consulting, Inc. 4. Fadal 2 3 a. b. Caritas http:// gsmer
Phoenix State Bank Alex Mann Mann 3000 Mann 1 34 1 34 A The Gap s Gap 1999 1 30 a. 905400 b. 531800 c. 240300 d. 1400 e. 49500 1. 346300 0 637400 0 0 0 0 0 0 2. The Gap s a-e 3. a-e 4. The Gap s The Gap s a. b. c. d. e. f. g. http:// gsmer
2 45 5 5 3 350000 5 5 6 4600 5 9 74000 5 12 33000 5 17 300 5 19 5 3 90000 5 26 5 9 5 30 5 12 1. 2. 3. 1 1. 2. 2 1. 2. 3. 4. 5. http:// gsmer
Disney ABC ABC TV NHL Mighty Ducks 1. http://www.disney.go.com/investors/ Financial Publication most recent annual report next 2. Revenues Net Income 3. 4. cash and cash equivalents A SIMPLE SERVICE CORPORATION Salary Payable Wages Payable Payroll Taxes Payable Unearned Service Revenue Payroll Taxes Expense http:// gsmer
Supplies Expense SERVICE PARTNERSHIP 1 2 N 1 1 1 A COMPLEX MERCHANDISING CORPORATI ON Salary Wage Payable Expense Wages Payable Payroll Taxes Payroll Taxes Payable Payable Unearned Service Revenue Supplies Expense http:// gsmer
Extraordinary Gains Extraordinary Gains Factory Wages Factory Overhead http:// gsmer