Friday, March 21, 2014

PE 4-2B Statement of owner’s equity

Mavis Curry owns and operates A2Z Delivery Services. On January 1, 2011, Mavis Curry,
Capital had a balance of $600,000. During the year, Mavis made no additional investments
and withdrew $45,000. For the year ended December 31, 2011, A2Z Delivery Services
reported a net loss of $13,500. Prepare a statement of owner’s equity for the year ended
December 31, 2011.

Answer:
A2Z Delivery Services 
Statement of Owner’s Equity 
For the Year Ended December 31, 2011 
Mavis Curry, capital, January 1, 2011................................. $600,000
Net loss...............................................$13,500
Add withdrawals.........................................45,000
Decrease in owner’s equity............................................ 58,500
Mavis Curry, capital, December 31, 2011 ........................... $541,500

1 comment:

  1. Hie,
    According to kotler/Armstrong 12th edition page 154, "if the owners withdrawals had exceeded the net income and the withdrawals would have been reversed. The difference in the two items would then be deducted from the beginning capital balance. "
    I am not sure but I think your answer is wrong.

    A2Z Delivery Services
    Statement of Owner’s Equity
    For the Year Ended December 31, 2011
    Mavis Curry, capital, January 1, 2011 ......... .................................. $600,000
    withdrawals...........45,000
    LessNetloss ..........$13,500
    Decrease in owners equity....$31500
    Mavis Curry, capital,
    December 31, 2011 .................$568500

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