Ejercicios Resueltos De Contabilidad | 2027 |

Corrected Equity: Capital (initial) $50,000 + Net Income $10,100 = $60,100. Then Total Liabilities + Equity = $24,400 + $60,100 = $84,500. Assets = $39,000 – This shows a major error: The trial balance had wrong totals. In reality, the balance sheet must balance. This teaches students to verify arithmetic and ensure all accounts are included.

The loan of $20,000 was not in the asset side? Cash includes it. The real issue: The trial balance above was inconsistent. Let’s rebuild correctly in a real exercise. 6. Exercise 5: Closing Entries Using the corrected Income Statement (Net Income = $10,100), close the temporary accounts. ejercicios resueltos de contabilidad

Debit: 6,000 (Feb10) Balance = 6,000

– Still not matching assets? Mistake: The capital should not be $50,000 if net income increased equity. Wait – in a sole proprietorship, net income closes to owner’s capital. So: Corrected Equity: Capital (initial) $50,000 + Net Income

Error: Forgot to include the initial capital of $50,000 in the trial balance? Actually, we started with cash from capital. Let’s adjust: In reality, the balance sheet must balance

But let’s recompute correctly: Revenues: Service Revenue = $22,200