Tài liệu 21

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Assets = Liabilities + Owner’ Equity

Tiền mặt + thiết bị+khoản thu = các khoản phải trả (G.Brister + doanh thu -Chi phí)
30000 = 4000 + 26000
1. 27000 + 3000 = 4000+20000 + 6000
2. +12000 = +12000
3. -3000 = -3000
4. -2500 = -2500
5. +7000 = +7000
6. -1000 = -1000
7. -5000 = -5000
8. -2100 = -2000 -100
9. No entry
10. -1500 = -1500
Sum 11900 +3000 +19000 = 22000 +1000 +19000 -8100
33900 = 33900

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