Journal Entry Assignment … Principles of Financial Accounting

Required:

Windsor-Essex Tool is a manufacturing company.  It is organized as an Ontario corporation.

 

Journal entries for the month of December 2013 for each of the following transactions and events are to be prepared in proper form including explanation. In addition, any adjusting journal entries required at the end of December 2013 should also be prepared. If a journal entry is not required for certain items noted below you are to provide an explanation as to why you did not make an entry.  You should cross-reference each of your journal entries with the corresponding letter below that applies to the particular transaction or event you are journalizing.

 

Each journal entry is worth 1.5 marks (1/2 mark for fully correct debit entry, 1/ 2 mark for fully correct credit entry, 1/ 2 mark for reasonable explanation).

 

You are to assume that all journal entries made prior to December were properly prepared and that all adjustments needed on November 30 were properly prepared.  All amounts are in Canadian dollars. The company uses the straight line method of depreciation.

 

The following general ledgers accounts should be used as required.  You may not need to use all of the general ledgers accounts.

 

List of general ledger accounts for journal entry exercise

Accounts payable, accounts receivable, accumulated amortization building, accumulated amortization equipment, accumulated amortization land, amortization building, amortization equipment, amortization land, cash, cost of good sold, deferred (unearned) revenue, deposit on equipment, equipment, insurance expense, interest receivable, interest revenue, inventory tools for resale, investment in Cabana Bearing, loan payable, manufacturing supplies expense, manufacturing supplies inventory, note receivable, prepaid insurance, rent revenue, retained earnings, revenue sale of tools, share capital, utilities expense.

 

Please type your journal entries on the attached journal entry form to complete this assignment.  Students must submit a hard copy of your journal entries to Stephanie Miller by noon, February 6, 2015 latest. Attach a cover sheet including your name and student ID number.

 

Accounting Information

 

The following transactions occurred December 1, 2013

 

  1. a) At November 30 the company owned land and a building. The land cost

24,000 and now has a value of 32,000.  The building’s cost of  88,800 is near its current value if sold.  The building has an estimated useful life of 40 years with no residual value. It is currently 10 years old.

 

  1. b) Purchased a used piece of equipment for 18,000 cash. If purchased new the equipment would have cost 26,000. The estimated useful life of the used equipment is 5 years and the value at the end of 5 years is expected to be 1,800.

 

  1. c) The company rents excess space in its building to a tenant, Cabana Bearing. Windsor-Essex Tool received three months advance rent from Cabana Bearing in the amount of 1,500.

 

  1. d) Ordered manufacturing supplies inventory of 2,000. At November 30 an inventory of 8,000 of supplies was on hand and recorded on the books.

 

  1. e) Invested in a 3 month note from the bank in the amount of 10,000 with an interest rate of 3% per annually.

 

The following transaction occurred December 8, 2013

 

  1. f) The supplies ordered in d) were delivered.

 

The following transactions occurred December 15, 2013

 

  1. g) Paid for the supplies received in f).

 

  1. h) Sold and delivered a manufacturing tool to Ford at the price of 22,000 on account. The cost to build the tool over 4 months was 17,000 .

 

  1. i) Windsor-Essex Tool purchased a 10% interest in the common shares of Cabana Bearing for 10,000 cash.

 

  1. j) Placed a deposit on a specialized piece of equipment to be built for Windsor-Essex Tool at a price of 20,000. The deposit was 4,000.

 

The following items were noted at December 31, 2013

 

  1. k) The company had purchased a one year fire insurance policy on July 1, 2013. The balance in the prepaid insurance account on November 30, 2013 for this policy was 7,000.

 

  1. l) Per a physical count of supplies there are 1,000 of manufacturing supplies on hand.

 

  1. m) The supplier in ( j ) above reported that the tool is one half built and will be delivered in early January.

 

The following item occurred on January 16, 2014

 

  1. n) Received an invoice from Union Gas for natural gas used from December 16 to January 15 in the amount of 1,000.

 

find the cost of your paper

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As the 2020 election cycle ramps up, voters can expect a flurry of targeted advertisements fueled by big data on their doorsteps, inboxes and social media feeds. While microtargeting based on demographic information is not a new trend in campaign strategy, campaigns traditionally relied on analyzing voter behavior within broader categories such as age or gender before big data was easily accessible.

Contributor
Molly Kozlowski

立中式速繪 動態姿勢繪圖技巧 ポーズが描ければ 動きも描ける たてなか流クイックスケッチ


作者: 立中順平  
出版社:楓書坊 |譯者: 游若琪
出版日期:2020/09/30
ISBN:9789863776314
規格:平裝 / 217頁 / 19 x 25.7 x 1.08 cm / 普通級 / 部份全彩 / 初版
定價:420元|優惠價:79折332元
購買請點我【 博客來書店
▲從部落格連接至博客來購買商品▲
部落格會獲得一些回饋金,幫助我挖更多坑。謝謝。
◆注意,如果有瀏覽器有安裝檔廣告的程式 連接AP 有可能失效◆ 

●本書特色
  ◎從心態及觀念養成開始,1-5分鐘,新手也能立馬上手的「立中式速繪教學」。
  ◎58部插圖教學影片免費下載,新手可一步步反覆學習,書末更附有作品集供創作者參考。
  ◎3大章節、逾200張速繪圖,講解觀察人物技巧、速繪重點及提升風格的小撇步。
速繪人物的基礎三堂課:
  ➊ 建立正確的心態
  不要想畫「正確」,而是要「輕鬆地多畫一些」,
  所謂的觀察力,只是「知識」和「經驗」的累積,
  熟悉自然就會,真的畫不出來的時候,只觀察也行。
  因為#魅力十足的圖,和技巧或常識毫無關係。#
  藉由觀察獲得的經驗和記憶,會轉換成「現實感」並活在作品中。
  不斷畫速繪,就能培養出短時間內掌握特徵的能力。
 
  ➋ 練習簡單畫全身的速繪技巧▁▁火柴人練習
  ⑴ 將全身分成15個部位,
  用2D畫全身,
  「頭 部、胸部、骨盤」是橢圓形。
  「上臂、下臂、大腿、小腿、手、腳」是線條。
  用D字形畫胸廓、軀幹和髖部,塑造印象,
  部位和部位之間留下空白,
  就能輕鬆畫出姿勢。
 
  ⑵ 注意基本結構,不要注意輪廓和細節
  看全身:那個人在做什麼?你有什麼感覺?
  看部位:位置和傾斜度?有什麼功用?
  簡單大膽地畫,鎖定在動作和使用身體的方式。
 
  ⑶ 立體化
  畫出火柴人的2D表現方式,稱作Shape,
  接下來要把平面添加立體的資訊,
  讓Shape有厚度(深度),
  只要畫出縱向的中心線,以及表示膨度的橫向曲線,
  就能變成有厚度和方向性的立體物。
 
  ⑷ 創造不對稱平衡
  全身的節奏和動線是一種流線感。
  盡量避免線條左右對稱,
  大原則是:弧線的對面必然是直線。
 
  ➌掌握印象,最後的風格和情緒添加
  這個人正在做¬「什麼」(動作)?他有「什麼樣」的感受(感情)?
  動作和感情,就是本書所說的動態。
  習慣用少量線條畫全身的思考方式後,就加入動線(flow)的觀點吧!
  不同的曲線會流暢地引導視線。
  彎度深的曲線會用慢節奏,彎度淺的曲線會用快節奏來引導視線。
  將線條加上粗細,就會產生強弱,成為更有趣味性的圖。
 
  本書從心態建立到步驟教學,
  不到20秒就能完成一幅速繪,
  附上58張速繪插圖影片,
  從空白至完稿,一筆一畫的繪畫過程全呈現,
  供學習者一遍一遍觀看臨摹,
  零基礎也沒問題。
 
  每次畫的速繪都是僅有一次的體驗,
  是當下你所能畫出的線條所構成的,
  請輕鬆享受速繪的樂趣吧!
 
◆作者簡介    
立中順平    
  日本岡山縣人。
  1993年開始在Disney Animation Japan擔任動畫師。
  後來進入Answer Studio,目前是自由工作者。
 
  曾參與《跳跳虎歷險記》(Disney)、《棒球大聯盟》(電視版)、《鑽石王牌》、《YURI !!!on ICE》、《佐賀偶像是傳奇》等作品。
 
  目前以動作作畫導演的身分參與各個作品的製作,是負責運動動畫動作表現的資深動畫師。
▼黑介紹
由曾經在華特迪士尼動畫工作室與日本動畫公司Answer Studio的日本資深動畫師立中順平撰寫的速繪教學書
教學主張「不要只在意正確,而是要畫出具有魅力的人物。」
在正確的觀念下,不斷的練習速繪,來培養出掌握特徵的能力。
本書分3個章節
第一章節:速繪繪畫 P1-73.
1-1:速繪的觀念介紹
1-2:速繪人物的重點
1-3:掌握印象
第二章節:繪畫技巧P75-145.
2-1:速繪的各種技巧
2-2:身體局部與衣服
2-3:邁向下一步,動態的掌握
第三章節:速繪作品集P151-218.
收錄立中老師3年來的速繪作品。
▼黑書評
多數速寫教學書都很吃繪畫基礎,在沒有人物基礎的前提下會很難入門。
本書教學另闢蹊徑在以沒有基礎的前提下,講解如何學習速繪
內文資訊量雖然大,但搭配簡化好上手的範例
對新手來說比較好入門,實際操作也不會太挫折
推薦給想讓人物動態更有魅力的學習者們~
這本很不錯用~~~

Design College students’ Summer season Break

With summer break fast approaching, graphic design students like me are trying to figure out productive ways to spend their time. Work for money? Work for experience? Summer classes?

I’ve spent the past few months doing everything I can to
find an internship this summer. Finding a company that isn’t an MLM and will
actually pay good money for your design work is tough. Luckily, graphic design
is a field that’s in demand, so there are a lot of good options out there.

The other option for getting design experience during the summer
break is freelance work, but that comes with its own slew of issues. There’s
nothing worse than beginning to work with a client and getting excited for a
project just for them to look at you with a face like the Surprised Pikachu Meme
when you start to discuss cost.

With two weeks left in the semester, here’s hoping we figure
something out soon!