Comprehensive Study Guide: Financial Accounting Trial Balance and Latin Grammar & Vocabulary

Catena's Marketing Company Adjusted Trial Balance

• Company Title: Catena's Marketing Company

• Financial Statement: Adjusted Trial Balance

• Period: End of the Current Year

• Asset Accounts (Debit Balances):

  • Cash: $\$1,590$

  • Accounts receivable: $\$2,340$

  • Interest receivable: $\$150$

  • Prepaid insurance: $\$1,660$

  • Long-term notes receivable: $\$2,940$

  • Equipment: $\$16,900$

• Contra-Asset Accounts (Credit Balances):

  • Accumulated depreciation: $\$2,890$

• Liability Accounts (Credit Balances):

  • Accounts payable: $\$2,210$

  • Dividends payable: $\$580$

  • Accrued expenses payable: $\$3,820$

  • Income taxes payable: $\$1,399$

  • Unearned rent revenue: $\$300$

• Stockholders' Equity Accounts (Credit Balances):

  • Common Stock (810 shares): $\$81$

  • Additional paid-in capital: $\$3,429$

  • Retained earnings: $\$5,610$

• Revenue Accounts (Credit Balances):

  • Sales revenue: $\$37,050$

  • Rent revenue: $\$630$

  • Interest revenue: $\$110$

• Expense Accounts (Debit Balances):

  • Wages expense: $\$18,500$

  • Depreciation expense: $\$1,720$

  • Utilities expense: $\$370$

  • Insurance expense: $\$740$

  • Rent expense: $\$9,800$

  • Income tax expense: $\$1,399$

• Trial Balance Totals:

  • Total Debits: $\$58,109$

  • Total Credits: $\$58,109$

Fundamental Latin Verbs, Nouns, and Conjunctions

• General Nouns:

  • rēgnum, rēgnī n. — kingdom, royal power

  • vir, virī m. — man; occasionally "husband"

• First and Second Conjugation Verbs:

  • audeō, audēre, ausus sum — to dare

  • clāmō, clāmāre, clāmāvī, clāmātus — to shout

  • dubitō, dubitāre, dubitāvī, dubitātus — to hesitate, doubt

  • habeō, habēre, habuī, habitus — to have, consider

  • iaceō, iacēre, iacuī, iacitūrus — to lie (e.g. on the ground), lie dead

  • iuvō, iuvāre, iūvī, iūtus — to help; please

  • labōrō, labōrāre, labōrāvī, labōrātus — to work, strive

  • laudō, laudāre, laudāvī, laudātus — to praise

  • moneō, monēre, monuī, monitus — to advise, warn, remind

  • optō, optāre, optāvī, optātus — to choose, desire, wish for

  • rīdeō, rīdēre, rīsī, rīsus — to laugh, laugh at

  • soleō, solēre, solitus sum — to be accustomed

  • superō, superāre, superāvī, superātus — to overcome, conquer, surpass

  • taceō, tacēre, tacuī, tacitūrus — to be silent ("I am silent")

  • terrēo, terrēre, terruī, territus — to terrify, scare

  • timeō, timēre, timuī — to fear, be afraid (of)

  • videō, vidēre, vīdī, vīsus — to see

  • vocō, vocāre, vocāvī, vocātus — to call, summon

• Coordinating Conjunctions:

  • et — and

  • et ... et — both … and

  • -que — and

  • sed — but

• Enclitics and Other Grammar Features:

  • -ne — attached to the end of the first word in the sentence (usually the most important word in the question); signals a yes-no question (no English translation)

  • Obligation usage: obligated to

Latin Vocabulary: Chapter 2

• Nouns (Masculine, Feminine, Neuter):

  • ager, agrī m. — (cultivated) field; countryside

  • amīcus, amīcī m. — friend

  • animus, animī m. — mind, spirit, courage; soul

  • bellum, bellī n. — war

  • casa, casae f. — house, hut

  • cōnsilium, cōnsiliī n. — plan, advice

  • dominus, dominī m. — master, lord

  • dōnum, dōnī n. — gift, present

  • locus, locī m. (in plural sometimes also neuter) — place, position

  • lūna, lūnae f. — moon

  • nātūra, nātūrae f. — nature

  • puer, puerī m. — boy

  • puella, puellae f. — girl

Latin Vocabulary: Chapter 3

• Nouns and Irregular Form Notes:

  • arma, armōrum n. (pl.) — arms, weapons

  • caelum, caelī n. — sky, heavens

  • cēna, cēnae f. — dinner

  • dea, deae f. — goddess; dative plural and ablative plural = deābus

  • deus, deī m. — god; nominative plural = dī; dative plural and ablative plural = dīs

  • fābula, fābulae f. — story

  • fīlius, fīliī m. — son; vocative singular = fīlī

  • imperium, imperiī n. — command, (military) power

  • līber, lībrī m. — book

  • nēmō m. — no one; accusative singular = nēminem

  • pontus, pontī m. — sea, ocean

  • Rōmulus, Rōmulī m. — Romulus (legendary founder of Rome)

  • silva, silvae f. — forest, wood

  • templum, templī n. — temple, shrine

  • turba, turbae f. — crowd

  • ventus, ventī m. — wind, breeze

• Verbs:

  • aedificō, aedificāre, aedificāvī, aedificātus — to build

  • dō, dare, dedī, datus — to give

  • impleō, implēre, implēvī, implētus — to fill up; complete

  • mōnstrō, mōnstrāre, mōnstrāvī, mōnstrātus — to show, demonstrate

  • nārrō, nārrāre, nārrāvī, nārrātus — to tell (a story)

  • parō, parāre, parāvī, parātus — to prepare

  • portō, portāre, portāvī, portātus — to carry, bring

  • pugnō, pugnāre, pugnāvī, pugnātus — to fight

Latin Vocabulary: Chapter 4

• Nouns:

  • factum, factī n. — deed, act, exploit, achievement

  • oculus, oculī m. — eye

  • saxum, saxī n. — rock, stone; cliff

  • verbum, verbī n. — word

  • via, viae f. — road; way

• Verbs:

  • ambulō, ambulāre, ambulāvī, ambulātūrus — to walk

  • errō, errāre, errāvī, errātus — to wander; err

  • festīnō, festīnāre, festīnāvī, festīnātus — to hurry, hasten

  • nāvigō, nāvigāre, nāvigāvī, nāvigātus — to sail, sail over (across), navigate

  • sedeō, sedēre, sēdī, sessūrus — to sit

Latin Grammar: Adverbs and Prepositions

• Adverbs:

  • facile — easily

  • nōn — not

  • saepe — often

  • semper — always

  • tandem — finally

  • tum — then, at that time; next

• Prepositions Taking the Ablative Case (+ abl.):

  • ā, ab (+ abl.) — away from

  • ē, ex (+ abl.) — out of, from

  • in (+ abl.) — in, on

  • prō (+ abl.) — in front of; on behalf of; instead of

• Prepositions Taking the Accusative Case (+ acc.):

  • ad (+ acc.) — to, toward

  • in (+ acc.) — into, onto, against

  • post (+ acc.) — after, behind

  • trāns (+ acc.) — across, beyond