参考号：EM13667

Prepare a financial statement worksheet.

Describe the advantages of using subsidiary ledgers and special journals.

The trial balance columns of the worksheet for Briscoe Company at June 30, 2008, are as follows.

BRISCOE COMPANY

Worksheet

截至2008年6月30日的月份

审判平衡

Account Titles Dr. Cr.

现金$ 2,320

Accounts Receivable 2,440

Supplies 1,880

应付账款$ 1,120

未获得收入240

普通股3,600

Service Revenue 2,400

工资费用560

Miscellaneous Expense 160

$ 7,360 $ 7,360

其他数据：

1。A physical count reveals $300 of supplies on hand.

2。$100 of the unearned revenue is still unearned at month-end.

3。Accrued salaries are $280.

• 四个不同的特殊期刊的优点是什么？您什么时候使用每种类型？

• 什么是子公司分类帐，它的目的是什么？

• What is a control account and what purpose does it serve?

• Which two general ledger accounts may act as control accounts for a subsidiary ledger?

• 使用子公司分类帐的优点是什么？