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2021년 10월 강의
1. Company Set Up, Add new account
Set Up for separate Branch accounting (Class)
1.1 John Williams으로부터 투자금 $3,000,000 수표 #2098을 받아 은행에 입금합니다.
1.2 Pay Edison LA 지점 electric Bill $275.35 w/check #1001.
1.3 LA Management 에게 LA Rent Expense $3,500 수표를 보냄
Add new Vendor “LA Management” & new Class “LA”
1.4 NY Management에게 NY Rent Expense $13,500 수표를 보냄.
Add new Vendor “NY Management” & new Class “NY”
1.5 Office Depot에서 Office Supply 수표로 구입.
LA Branch 용: $147.54/ NY Branch 용: $985.25
1.6 Michael Rogers에게서 투자금 수표 #6543 $500,000을 받아 입금합니다.
2. Set up 4 employee Credit Cards (x3000 - x3003)
2.1 Transfer $100,000 from Bank account x111 to Bank account x999
2.2 Furniture 구입 $10,000 and pay w/check for NY branch.
Fixed Asset Purchase entry
2.3 Buy Office Supplies for $645 for NY branch with VISA x3000 at Office Depot
2.4 Buy cleaning supplies $917.25 w/ Visa x3002 at Home Depot for LA branch
2.5 Purchase Office Supply $495 at Staples for NY branch w/ Credit Card x3003
2.6 LA 지점용 Repair Material $3,526.25을 Home Depot에서 구입합니다.
Visa x3002 으로 지불합니다
2.7 Purchase Office Supply $1,495 at Staples for LA branch w/ Credit Card x3002
2.25 ABC Bank for VISA Credit Card Balance $를 온라인으로Acct. x999에서 지불합니다.
2.10 Pay $1,875.35 Edison electric Bill w/Debit card x5000 for NY Branch
2.11 운송비 $1,179을 LA 직원 Brian Lee의 데빗 카드 x5002로 지불하였습니다.
3. Setup Sales Tax (판매처에 따라 Sales Tax rate가 다르게 적용됨), Use of Invoice & Sales Receipt
Add items (Products & Services) &Set up Inventory tracking
3.1 LA 지점에서 “Bill CARPENTER”의 컴퓨터를 수리하고 6 hours $300 Invoice를 발행합니다.
3.2 Receive check #9876 from Bill Carpenter for Invoice #2001
3.3 Deposit Check #9876 to ABC Bank Checking x111
3.4 Thomas CARPENTER 전화 시스템 서비스하고 9 hours $450 Invoice발행. LA customer
3.5 카운터에서 Walk-in Customer에게 컴퓨터 서비스해주고 $120 Cash로 받음
3.6 LA Management 회사 컴퓨터 정비하고 Invoice $1,200 보냄.
3.7 Carpenter Thomas $450 #7899 받음
3.8 카운터에서 전화기 고쳐주고, $25 수표 #222 받음.
3.9 LA Walk-in customer 에게 전화 시스템 고쳐주고, $950 Credit Card 로 받습니다.
3.15 Card Processing 회사에서 x999 계좌로 $925 입금이 되었습니다.
4. Set up Purchase Order
4.1 Purchase Order Space Computer사에 P.O. (Purchase Order) 컴퓨터 Super 1200대를 주문합니다.
500대는 LA Warehouse로, 700대는 NY Store로 Shipping 요청하였습니다.
4.2 Receive 500 Computers at LA and 700 computers at NY from Space Computer.
Add to Bill automatically from P.O.
NY 지점의 Bill에는 운송비 $1,500이 부과되었습니다.
4.3 NY 지점에서 CARPENTER Bill 에게 컴퓨터 1대 팔고 Invoice 발행. NY Sales Tax 자동 계산
4.4 Carpenter Bill 수표 #2944 $1,000 + Sales Tax 보내옴.
4.5 Pay online from account x111 A.P. (account payable) $840.000 Space Computer
4.6 P.O. to Super Computer: 130 Mouse, 150 Mouse Pad
4.6 Sell 1 Computer to Walk-in Customer from LA Branch. Paid w/ VISA
4.7 Sell 1 Computer to Walk-in Customer from NY Branch. Paid w/Amex
5. Price Rule Set up
도매용, 세일 기간용 가격표 (Price List for Wholesale, Special event, Employee Price)
5.1 Sell 30 Computers Tom SOWYER @ $770 (Wholesale = 23% Discounted price) each. from NY
5.2 Tom SOWYER가 당일 $7,700를 Amex로 지불합니다.
5.3 Sell 1 Computer to Joe Young에게 팔고 크레딧 카드 VISA로 받습니다.
5.4 Repair Computer for Tom SAWYER and invoice 3 hours.
5.5 Sell 1 Computer to a Walk-in Customer. Paid with Amex. LA
5.6 Add John LEE as wholesale customer
Different Reports: Balance Sheet, Profit & Loss
6 차량 구입, 부동산 구입, 은행 대출, 분개 장부 사용법 (Journal Entry)
6.1 Order 200 Computers, 30 Mouse and 50 Mouse Pad to Space Computer.
이번만 computer를 $650불에 구입하기로 했습니다.
6.2 Receive PO n.xxx 198 Computers, 29 mice and 50 mouse pads. 상품이 P.O.보다 모자람.
6.3 Pay online $2,752.50 for Payroll to Angelina Taylor. LA branch employee
Pay Payroll $3,552.50 to Juan Lopez. Online. NY employee
6.4 Cash $500 from checking account. Keep as petty cash at office.
6.5 Pay cash McDonald $25 for Lunch.
6.6 Company buys a Truck with $90,000 loan from ABC Bank. No down payment. LA use
6.7 Purchase a Building at $9,500,000. (Old Tax bill: Land $300,000, Building $700,000 = 30% & 70%)
Escrow Statement
Down payment $4,400,000 (wire from x 111)) LA Bank Loan $5,438,180
Escrow Fee: $48,000 (Basis) Legal Fee: $16,000 (Basis)
Transfer Tax: $111,200 (Basis) Insurance: $25,480 (Expense)
Property Tax: $137,500 (Expense)
Link QBO with Bank & Credit Card automatically
부도 수표 정리: None Sufficient Fund Check entry. Bad Debt
인보이스 인쇄와 이메일로 보내기: Send by email of Invoice, Reports, P.O.
퀵북과 엑셀의 상호 교환: Export & Import of Customer, Vendor, Product, Bank Data
직원이 지불한 회사 비용의 상환: Employee reimbursement
2021년 10월 강의
1. Company Set Up, Add new account
Set Up for separate Branch accounting (Class)
1.1 John Williams으로부터 투자금 $3,000,000 수표 #2098을 받아 은행에 입금합니다.
1.2 Pay Edison LA 지점 electric Bill $275.35 w/check #1001.
1.3 LA Management 에게 LA Rent Expense $3,500 수표를 보냄
Add new Vendor “LA Management” & new Class “LA”
1.4 NY Management에게 NY Rent Expense $13,500 수표를 보냄.
Add new Vendor “NY Management” & new Class “NY”
1.5 Office Depot에서 Office Supply 수표로 구입.
LA Branch 용: $147.54/ NY Branch 용: $985.25
1.6 Michael Rogers에게서 투자금 수표 #6543 $500,000을 받아 입금합니다.
2. Set up 4 employee Credit Cards (x3000 - x3003)
2.1 Transfer $100,000 from Bank account x111 to Bank account x999
2.2 Furniture 구입 $10,000 and pay w/check for NY branch.
Fixed Asset Purchase entry
2.3 Buy Office Supplies for $645 for NY branch with VISA x3000 at Office Depot
2.4 Buy cleaning supplies $917.25 w/ Visa x3002 at Home Depot for LA branch
2.5 Purchase Office Supply $495 at Staples for NY branch w/ Credit Card x3003
2.6 LA 지점용 Repair Material $3,526.25을 Home Depot에서 구입합니다.
Visa x3002 으로 지불합니다
2.7 Purchase Office Supply $1,495 at Staples for LA branch w/ Credit Card x3002
2.25 ABC Bank for VISA Credit Card Balance $를 온라인으로Acct. x999에서 지불합니다.
2.10 Pay $1,875.35 Edison electric Bill w/Debit card x5000 for NY Branch
2.11 운송비 $1,179을 LA 직원 Brian Lee의 데빗 카드 x5002로 지불하였습니다.
3. Setup Sales Tax (판매처에 따라 Sales Tax rate가 다르게 적용됨), Use of Invoice & Sales Receipt
Add items (Products & Services) &Set up Inventory tracking
3.1 LA 지점에서 “Bill CARPENTER”의 컴퓨터를 수리하고 6 hours $300 Invoice를 발행합니다.
3.2 Receive check #9876 from Bill Carpenter for Invoice #2001
3.3 Deposit Check #9876 to ABC Bank Checking x111
3.4 Thomas CARPENTER 전화 시스템 서비스하고 9 hours $450 Invoice발행. LA customer
3.5 카운터에서 Walk-in Customer에게 컴퓨터 서비스해주고 $120 Cash로 받음
3.6 LA Management 회사 컴퓨터 정비하고 Invoice $1,200 보냄.
3.7 Carpenter Thomas $450 #7899 받음
3.8 카운터에서 전화기 고쳐주고, $25 수표 #222 받음.
3.9 LA Walk-in customer 에게 전화 시스템 고쳐주고, $950 Credit Card 로 받습니다.
3.15 Card Processing 회사에서 x999 계좌로 $925 입금이 되었습니다.
4. Set up Purchase Order
4.1 Purchase Order Space Computer사에 P.O. (Purchase Order) 컴퓨터 Super 1200대를 주문합니다.
500대는 LA Warehouse로, 700대는 NY Store로 Shipping 요청하였습니다.
4.2 Receive 500 Computers at LA and 700 computers at NY from Space Computer.
Add to Bill automatically from P.O.
NY 지점의 Bill에는 운송비 $1,500이 부과되었습니다.
4.3 NY 지점에서 CARPENTER Bill 에게 컴퓨터 1대 팔고 Invoice 발행. NY Sales Tax 자동 계산
4.4 Carpenter Bill 수표 #2944 $1,000 + Sales Tax 보내옴.
4.5 Pay online from account x111 A.P. (account payable) $840.000 Space Computer
4.6 P.O. to Super Computer: 130 Mouse, 150 Mouse Pad
4.6 Sell 1 Computer to Walk-in Customer from LA Branch. Paid w/ VISA
4.7 Sell 1 Computer to Walk-in Customer from NY Branch. Paid w/Amex
5. Price Rule Set up
도매용, 세일 기간용 가격표 (Price List for Wholesale, Special event, Employee Price)
5.1 Sell 30 Computers Tom SOWYER @ $770 (Wholesale = 23% Discounted price) each. from NY
5.2 Tom SOWYER가 당일 $7,700를 Amex로 지불합니다.
5.3 Sell 1 Computer to Joe Young에게 팔고 크레딧 카드 VISA로 받습니다.
5.4 Repair Computer for Tom SAWYER and invoice 3 hours.
5.5 Sell 1 Computer to a Walk-in Customer. Paid with Amex. LA
5.6 Add John LEE as wholesale customer
Different Reports: Balance Sheet, Profit & Loss
6 차량 구입, 부동산 구입, 은행 대출, 분개 장부 사용법 (Journal Entry)
6.1 Order 200 Computers, 30 Mouse and 50 Mouse Pad to Space Computer.
이번만 computer를 $650불에 구입하기로 했습니다.
6.2 Receive PO n.xxx 198 Computers, 29 mice and 50 mouse pads. 상품이 P.O.보다 모자람.
6.3 Pay online $2,752.50 for Payroll to Angelina Taylor. LA branch employee
Pay Payroll $3,552.50 to Juan Lopez. Online. NY employee
6.4 Cash $500 from checking account. Keep as petty cash at office.
6.5 Pay cash McDonald $25 for Lunch.
6.6 Company buys a Truck with $90,000 loan from ABC Bank. No down payment. LA use
6.7 Purchase a Building at $9,500,000. (Old Tax bill: Land $300,000, Building $700,000 = 30% & 70%)
Escrow Statement
Down payment $4,400,000 (wire from x 111)) LA Bank Loan $5,438,180
Escrow Fee: $48,000 (Basis) Legal Fee: $16,000 (Basis)
Transfer Tax: $111,200 (Basis) Insurance: $25,480 (Expense)
Property Tax: $137,500 (Expense)
Link QBO with Bank & Credit Card automatically
부도 수표 정리: None Sufficient Fund Check entry. Bad Debt
인보이스 인쇄와 이메일로 보내기: Send by email of Invoice, Reports, P.O.
퀵북과 엑셀의 상호 교환: Export & Import of Customer, Vendor, Product, Bank Data
직원이 지불한 회사 비용의 상환: Employee reimbursement