Accounting ch3

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A 300,000 building was purchased on December 1. It is estimated that it will have a life of 20 years and zero salvage value. Calculate depreciation expense for the month of december using straight line depreciation:

1,250 because 300,000/20 years = 15,000 per year.15,000/12 months = 1,250.

Assume that the Accumulated Depreciation account has an unadjusted normal balance of $120,000. The company's list of adjusting entries includes one that debits Depreciation Expense and credits the Accumulated Depreciation account for $20,000. The adjusted balance in the Accumulated Depreciation account is a:

140,000 Explanation: The computation of adjusted balance in the Accumulated Depreciation account is shown below:- adjusted balance in the Accumulated Depreciation account = unadjusted normal balance + Credit Accumulated Depreciation account = $120,000 + $20,000 = $140,000 Hence the adjusted balance in the Accumulated Depreciation account is $140,000. or credit balance of 140,000

Aurora Corporation operated without insurance coverage for the first month of operations. Then, on February 1, the company paid the $4,800 premium on a two-year insurance policy with benefits beginning on that date. The company uses the accrual basis. How much insurance expenses will be reported on the company's income statement for their first year ended December 31?:

2,200:Example ,

21,00 of equipment is purchased on december 1 it is estimated that it will have a life of 5 years and zero salvage value. Calculate depreciation expense for one month, as of december 31 of the first year using the straight line method:

21,000/60mos=350 per month.

Aurora Corporation operated without insurance coverage for the first month of operations. Then, on February 1, the company paid the $4,800 premium on a two-year insurance policy with benefits beginning on that date. The company uses the cash basis. How much insurance expenses will be reported on the company's income statement for their first year ended December 31?

4,800: Example:

800 dollars of supplies were purchased at the beginning of the month and the supplies account was increased. As of the end of the period 200 dollars of supplies still remain. Which of the following is the correct adjusting entry:

800-200 = 600 dollars of supplies used.

Adjusting process in the correct order in which they would be performed

:1. Determine what the current account balance equals. 2. Determine what the current account balance should equal.3. Record an adjusting entry

.Which of the following describes accrued revenue? (Check all that apply):

:Accounts receivable is usually increased when accruing revenues.The adjustment causes an increase in an asset account and an increase in a revenue account.They refer to revenues that are earned in a period, but have not been received and are unrecorded.They refer to earnings which have been earned but not yet billed.

Annual reporting periods can cover:

A calendar year,12 consecutive months, and 52 weeks.

What is a plant asset:

A planet asset refers to a long term tangible asset used to produce and sell products or services

What is a plant asset:

A plant asset refers to a long term tangible asset used to produce and sell products or services

A. Net income: 5,419; Net Sales 45,540; Profit margin ? B. Net income: 88,762; Net sales: 405,306;Profit Margin?. C. Net Income: 93,189; Net sales: 259,578; Profit margin? D. Net income 65,122; Net sales: 1,480,050; Profit margin: ? E. Net income 75,090: Net sales; 441,738: Profit margin ?

A. 5,419/45540 = 0.11*100 B. 88762/405,306=0.21*100 C. 93,189/259,578=0.35*100 d. 65,122/1,480,050=0.04*100 e. 75,095/441,738=0.16*100

A. M&R Company provided $3,900 in services to customers in December, which are not yet recorded. Those customers are expected to pay the company in January following the company's year-end. B. Wage expenses of $2,900 have been incurred but are not paid as of December 31. C. M&R Company has a $6,900 bank loan and has incurred (but not recorded) 8% interest expense of $552 for the year ended December 31. The company will pay the $552 interest in cash on January 2 following the company's year-end. D. M&R Company hired a firm that provided lawn services during December for $690. M&R will pay for December lawn services on January 15 following the company's year-end. E. M&R Company has earned $390 in interest revenue from investments for the year ended December 31. The interest revenue will be received on January 15 following the company's year-end. F. Salary expenses of $1,090 have been earned by supervisors but not paid as of December 31.

A. Accounts Receivable 3,900(debit) Revenue 3900(credit) B. Wages expense(debit): 2,900 Wages payable(2,900) C. Interest expense(debit)552 interest payable(552) D. Lawn service expense(debit:690 Lawn service payable(credit):690 interest receivable:390 interest revenue:390 salary expense:1,090 salary payable:1,090

A. Depreciation on the company's equipment for the year is computed to be $12,000. B. The Prepaid Insurance account had a $8,000 debit balance at December 31 before adjusting for the costs of any expired coverage. An analysis of the company's insurance policies showed that $1,090 of unexpired insurance coverage remains. C. The Supplies account had a $580 debit balance at the beginning of the year, and $2,680 of supplies were purchased during the year. The December 31 physical count showed $684 of supplies available. D. One-fourth of the work related to $11,000 of cash received in advance was performed this period. E. The Prepaid Rent account had a $5,200 debit balance at December 31 before adjusting for the costs of expired prepaid rent. An analysis of the rental agreement showed that $4,110 of prepaid rent had expired. F. Wage expenses of $6,000 have been incurred but are not paid as of December 31.

A. Deprecation expense- Equipment 12,000(debit) Accumulated depreciation equipment 12,000(credit) B. Insurance expense:6,910(debit) Prepaid insurance:6,910(credit) 8000-1090=6910 C. supplies expense(debit)= 580+2680-684=2576 Supplies(credit)=2576 D. unearned revenue(debit):2750 11,000*1/4 or 11,000/4 service revenue(credit):2750 E. Rent Expense(debit):4110 prepaid rent(Credit):4110 F. Wages expense(debit):6,000 Wages payable(credit):6,000

A. An analysis of WTI's insurance policies shows that $3,864 of coverage has expired. B. An inventory count shows that teaching supplies costing $3,349 are available at year-end. C. Annual depreciation on the equipment is $15,458. D. Annual depreciation on the professional library is $7,729. E. On September 1, WTI agreed to do five training courses for a client for $2,600 each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $13,000 cash in advance for all five training courses on September 1, and WTI credited Unearned Revenue. F. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $12,500 of the tuition revenue has been earned by WTI. g. WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $100 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December.

A. Insurance expense 3,864;Prepaid insurance 3,864. B: Teaching supplies expense: 7013; Teaching supplies 7013(10,362-3349) C. Depreciation expense-equipment:15,458 ; Accumulated depreciation- equipment:15,458 D. Deprecation expense: 7,729; Accumulated deprecation- professional library 7,729 E. Unearned revenue: 5200 Training revenue: 5,200 (2,600*2= 5,200) F. training receivable:12,500 Tuition revenue: 12,500 g. salaries expense 400 salaries payable 400 h. Rent expense:2073 Prepaid rent: 2073

What is the correct financial statement:

Account NamesFinancial Statement Consulting Revenue: Income Statement selected answer correct; Rent Expense: Income Statement selected answer; Owner, Withdrawals: Statement of Owner's Equity

At the end of the previous year, a customer owed Days Company $400. On February 1 of the current year, the customer paid $600 total, which included the $400 owed plus $200 owed through February 1st. The journal entry on February 1 is? (Check all that apply:

Accounts receivable will be credited for 400 dollars, cash will be debited for 600 dollars, service revenue would be credited for 200 dollars.

Classify the following list of accounts into the correct account type using the drop-down list.

Accounts receivable: Asset. Unearned revenue: Liability. Accounts payable: Liability.

Accumulated depreciation account is:

Accumulated depreciation is a contra account, Accumulated depreciation accumulates the total depreciation taken on asset since its purchase, Accumulated depreciation is subtracted from its plant asset on the balance sheet, The accumulated depreciation account allows the original cost of the asset to remain in the plant asset account

What an accrued expense is

Adjustments involve increasing both an expense and a liability account, They refer to costs that are incurred in a period that are both unpaid and unrecorded, Examples of accrued expenses are salaries and interest expense. By the end of the accounting period employees have earned salaries of 500 dollars but they will not be paid until the following pay period

Prepaid expenses reflect transactions when cash is paid

Before the related expense is recognized.

Which of the following is true regarding timeliness and the importance of periodic reporting:

Business report financial information at regular intervals to ensure timeliness of data, Useful information must reach decision makers frequently, The value of information is often linked to its timeliness.

Balance Sheet

Cash supplies prepaid insurance accounts receivable buildings accumulated depreciation buildings total assets.

At the end of the previous year, a customer owed Chocolates R US $500. On January 31 of the current year, the customer paid $900 total, which included the $500 owed plus $400 owed for the current month of January. What would be the journal entry on January 31 that reflects this:

Cash will be debited for 900 dollars, Accounts receivable will be credited for 500 dollars , service revenue would be credited for 400 dollars.

Interim financial statements:

Cover less than one year,usually spanning one, three, or six month periods.

On January 1, the company purchased equipment that cost $10,000. The equipment is expected to be worth about (or has a salvage value of) $1,000 at the end of its useful life in five years. The company uses straight-line depreciation. It has not recorded any adjustments relating to this equipment during the current year. Complete the necessary December 31 journal entry by selecting the account names from the pull-down menus and entering dollar amounts in the debit and credit columns.

Date.31; General Journal Depreciation expense;1800 debit: Accumulated depreciation Credit

Choose the statement below that demonstrates the correct adjusting entry to recognize depreciation expense on a building:

Debit Depreciation expense;credit accumulated depreciation.

.On December 28, I. M. Greasy Catering completed $600 of catering services. As of December 31, the customer had not been billed nor had the transaction been recorded. Demonstrate the required adjusting entry by choosing the correct statement below:

Debit accounts receivable for 600 dollars.

A company borrowed $4,000 from the bank at an interest rate of 9%. By the end of the accounting period, the loan had been outstanding for 30 days. Demonstrate the required adjusting entry by choosing the correct statement below.:

Debit interest expense for 30 dollars; Reason debit interest expense for 30 dollars[ 4,000*.09*30/360=30].

For the current year, Bubbles Office Supply had earned $600 of interest on investments. As of December 31, none of this interest had been received or recorded. Demonstrate the required half of the adjusting entry by choosing the correct statement below.:

Debit interest receivable for 600 dollars.

For the current year, Bubbles Office Supply had earned $600 of interest on investments. As of December 31, none of this interest had been received or recorded. Demonstrate the required half of the adjusting entry by choosing the correct statement below:

Debit interest receivable for 600 dollars.

Which of the following is a proper adjusting period:

Debit salaries expense for 500 dollars; reason credit salaries payable to increase it and unearned revenues is not involved and debit salaries to expense

Sheldon Company had $500 for one day of accrued salaries on December 31 of the prior year. On January 4 of the current year, total salaries for the five-day week are paid. The journal entry to record the payment of salaries on January 4 includes:

Debit to salaries payable for 500 dollars ; debit to salaries expense for 2,000 dollars.Reason: On the payday, the journal entry will include a debit to Salaries Payable for $500, a debit to Salaries Expense for (4 days) $2,000, and a credit to Cash for $2,500

An advance payment of 1,000 was for services received on december 1 and was recorded as a liability. By the end of the year, 400 dollars has been earned. Demonstrate December 31 adjusting entry:

Debit unearned revenue for 400 dollars; reason 400 dollars has been earned. 600 dollars is the balance in the unearned revenue account so 400 dollars must be debited to reduce this account.

On December 1, the company paid $12,000 for 12 months of insurance coverage beginning on that date. The payment was recorded with a debit in that amount to the Insurance Expense account. Complete the necessary December 31 adjusting entry by selecting the account names from the pull-down menus and entering dollar amounts in the debit and credit columns

Dec 31- Prepaid Insurance- $11,000 (debit) Insurance Expenses- $11,000 (credit) Prepaid insurance Prepaid insurance is payments made to insurers in advance for insurance coverage. Insurance companies carry prepaid insurance as current assets on their balance sheets because it's not consumed. When the insurance coverage comes into effect, it goes from an asset and is charged to the expense side. Insurance Expenses Insurance expense is the amount that a company pays to get an insurance contract and any additional premium payments. The payment made by the company is listed as an expense for the accounting period.

Pablo Management has nine employees, each of whom earns $225 per day. They are paid on Fridays for work completed Monday through Friday of the same week. Near year-end, the nine employees worked Monday, December 31, and Wednesday, Thursday, and Friday, January 2, 3, and 4. New Year's Day (January 1) was an unpaid holiday. Prepare the December 31 year-end adjusting entry for wages expense and record payment of the employees' wages on Friday, January 4.

December 31: Wages expense: Debit Wages payable: 2025 Jan 04: Wage expense 6075 Wages payable:2025 Cash:8100

step 2:

Determine what the current account balance should equal

The expense recognition (matching principle) requires that ? be recorded in the same accounting period as the ? that are recognized as a result of those costs.

EXPENSES ;Revenues

On Saturday, December 31, the company's owner provided ten hours of service to a customer. The company bills $100 per hour for services provided on weekends. Payment has not yet been received. The owner did not stop in the office on Saturday; as such, on December 31, the services were unbilled and unrecorded.

Explanation: Answer: 31.12. Accounts Receivable a/c Dr. 1000 To Service Revenue 1000 10 x 100 = 1000

The company employs a single employee who works all five weekdays and is paid on the following Monday. The employee works the entire week ending on Friday, December 30. The employee earns $800 per day.

Explanation: The question says to complete the necessary adjusting entry What is an adjusting entry: An adjusting entry represent an accounting entry passed usually at the end of the accounting year to ensure that accounts following the matching principle. An adjusting entry can further be passed to calculate and bring in respective account balances at the end of the period. Therefore, the required adjusting entry is as follows: Date Particulars Debit Credit Dec 30 Salaries expense $4,000 Salaries payable a/c $4,000 being the record of salaries accrued at the end of the year Note: Since a day is $800 and there are 5 days, the accrual is $800 x 5 = $4,000

For the current year, a business has earned (but not recorded or received) $200 of interest from investments. Demonstrate the required adjusting entry by completing the following sentence. The required adjusting entry would be to debit the:

INTEREST RECEIVABLE account and Credit the INTEREST REVENUE account.

.For the current year, a business has earned (but not recorded or received) $200 of interest from investments. Demonstrate the required adjusting entry by completing the following sentence. The required adjusting entry would be to debit the:

INTEREST RECEIVABLE account and credit the INTEREST REVENUE account.

Notes payable$ 13,000 Accumulated depreciation—Buildings$ 17,000Prepaid insurance 2,700 Accounts receivable 4,400Interest expense 540Utilities expense 1,500 Accounts payable 2,500 Interest payable 180 Wages payable 600 Unearned revenue 900 Cash14,000 Supplies expense 240 Wages expense 7,700 Buildings 60,000 Insurance expense 2,000Stark, Withdrawals 4,000 Stark, Capital 36,800 Depreciation expense—Buildings 3,000 Services revenue 30,000 Supplies 900 Use the adjusted accounts for Stark Company to prepare the (1) income statement and (2) statement of owner's equity for the year ended December 31 and (3) balance sheet at December 31. The Stark, Capital account balance was $36,800 on December 31 of the prior year, and there were no owner investments in the current year.

Income Statement: Service Revenue Expenses Wage Expense Insurance Expense supplies expense utilities expense depreciation expense-buildings interest expense total expense net income

An adjusted trial balance includes which of the following accounts:

Income statement, balance sheet, and income statement and balance sheet.

If a company's net income increased while its net sales remained constant, the company's profit margin would:

Increase

A 12 month insurance policy was purchased on Dec 1. For 3600 and the prepaid insurance accounts were increased for payment. Demonstrate the required adjusting journal entry on Dec.31 by selecting from:

Insurance expense would be debited for 300 dollars

On November 1, the company rented space to another tenant. A check in the amount of $9,000, representing three months' rent in advance, was received from the tenant on that date. The payment was recorded with a credit to the Unearned Rent Revenue account. Complete the necessary December 31 adjusting journal entry by selecting the account names from the pull-down menus and entering dollar amounts in the debit and credit columns.

It is given that on November 1, the company rented space to another tenant. A check in the amount of $9,000, representing three months' rent in advance, was received from the tenant on that date. The payment was recorded with a credit to the unearned rent revenue account. Now on December 31, we need to prepare the adjusting entry to record the Rent Revenue for the period (Nov. 1 to Dec. 31) that is two months. The Rent Revenue for two months shall be 9000*2/3 = $6,000 Unearned Rent Revenue Debit $6,000 Rent Revenue Credit $6,000

A plant asset can be defined by which of the following statements:

Its cost (minus any salvage value) is gradually reported as expenses over its useful life, it is a tangible long term asset, it is reported on the balance sheet, and provides benefits for greater than one period.

Which of the following statements describes the expense recognition principle:

Matching of expenses with revenues is a major part of the adjusting process, Expenses should be matched in the same accounting period as the revenues that are earned as a result of those expenses.

$ in thousands End Year Net income $ 500 Net sales 3500 Accounts receivable 2150 Solve:

NEt Income / Net sales.500 dollars/3,500 = 14.29

Following are two income statements for Alexis Company for the year ended December 31. The left number column is prepared before adjusting entries are recorded, and the right column is prepared after adjusting entries. The company records cash receipts and payments related to unearned and prepaid items in balance sheet accounts .Income Statements For Year Ended December 31 Unadjusted Adjustments Adjusted Revenues Services revenue$ 24,000 a.$ 30,600Commissions revenue 42,500 42,500 Total revenues $ 66,500 73,100 Expenses Depreciation expense—Computers0 b.1,650 Depreciation expense—Office furniture0 c. 1,925 Salaries expense 12,500d. 15,195 Insurance expense0 e. 1,430Rent expense 4,500 4,500Office supplies expense0 f. 528Advertising expense 3,000 3,000 Utilities expense 1,250 g. 1,327 Total expenses 21,250 29,555Net income $ 45,250 $ 43,545

Next slide

Which of the following could be a logical or realistic accounting period for a business when preparing their financial statements:

One Year period, One month period, Six month period.

Adjusting entry effect:

One or more balance sheet accounts and one or more income statement accounts

Roselawn Company reported net sales of $90,000 and net income of $18,000 for the previous year ended December 31. The company reported net sales of $100,000 and net income of $20,000 for the current year ended December 31. Total assets amounted to $200,000 at December 31 of the previous year and $246,000 at December 31 of the current year. The company's profit margin for the current year ended December 31 (rounded to the nearest decimal point) is:

Profit margin = net income/net sales= one year ago:18,000/90,000=0.2*100=20% Current year:20/100,000=0.0002*100= 0.02%

Which of the following statements correctly define(s) profit margin?:

Profit margin is a useful measure of a business's operating results.Profit margin is the ratio of a business's net income to its net sales.Profit margin is also called return on sales.

Step 3:

Record an adjusting entry to get from step 1 to 2.

Accrued ? are earned in a period that are both unrecorded and not yet received in cash

Revenue

In order to prepare an income statement using the account balances on an adjusted trial balance, all of the

Revenues and their credit balances are transferred to the income statement as well as all of the EXPENSES and their Debit balances

Accrual basis accounting recognizes ? when the service or product is delivered and records ? when ?in order to adhere to the matching principle. 1,00 of supplies were purchased at the beginning of the month.

Revenues;EXPENSES;Inccured

McDarrel's records $500 of accrued salaries on December 31. Three days later, on January 3, total salaries of $4,000 (including the $500 accrued at year end) are paid. Demonstrate the required journal entry on January 3 by :

Salaries payable will be debited for 500 dollars, salaries expense would be debited for 3,5000 dollars and cash would be credited for 4,000 dollars.

$1,000 of cash was received in advance of performing services. By the end of the period, $300 had not yet been earned. (The Unearned revenue account was increased at the time of the initial cash receipt.) Demonstrate the required adjusting journal entry by selecting from the choices below. (Check all that apply.):

Service revenue would be credited 700 dollars and unearned revenue would be debited for 700 dollars; since 300 has not been earned it means 700 dollars has been earned

1,000 if cashew was received in advance of performing services . By the end of the period 300 dollars had not yet been earned(the unearned revenue account was increased at the time of the initial receipt) Demonstrate the required adjusting journal entry:

Service revenue would be credited for 700 dollars and unearned revenue would be debited for 700 dollars; Since 300 dollars has not been earned it means that 700 dollars has been earned.

Determine which of the following transactions may require adjustments:

Six months of rent were paid in advance.Equipment was purchased in the middle of the year.Supplies were purchased at the beginning of the year, but not all were used.

Statement of owners Equity

Stark,capital, Decmeber 31 prior year : 36,800 Add: investment owner Add: Net income Less: withdrawals by owner Stark, capital, december 31 , current 47,820

Place the steps in the three-step adjusting process:

Step 1: determine what the current account balance equals,

800 dollars of supplies were purchased at the beginning of the month had the supplies account been increased as of the end of the period 200 dollars of supplies still remain. Which of the following is the correct adjusting entry:

Supplies expense would be debited for 600 dollars.

300 dollars were used during the month. (The supplies account was increased at the time of initial purchase) Demonstrate the required adjusting journal entry by selecting:

Supplies would be credited for 300 dollars;Supplies expense would be debited for 300 dollars.

Which of the following accounts would be considered a prepaid expense or prepaid asset account:

Supplies,prepaid rent, prepaid insurance.

What is the purpose of the accumulated Depreciation account:

The account allows both the original cost of plant assets and the total depreciation to be shown simultaneously

What is the purpose of the accumulated depreciation account:

The account allows both the original cost of plant assets and the total depreciation to be shown simultaneously.

The primary difference between the accrual basis and the cash basis of accounting is:

The accrual basis records revenues when services or products are delivered and records expenses when incurred and the cash basis records revenues when cash is received and records expenses when cash is paid

What is the difference between an adjusted trial balance and an unadjusted trial balance:

The adjusted trial balance is used to prepare financial statements, the adjusted trial balance generally has more accounts listed than the unadjusted trial balance, the adjusted trial balance is a list of accounts and their balances after adjusting entries have been posted.

An advance payment was received from a customer earlier in the month, but only partially earned by the end of the month. a 24-month insurance policy was prepaid.Which of the following describes accrued revenue?:

The adjustment causes an increase in an asset account and an increase in a revenue account.They refer to earnings which have been earned but not yet billed.Accounts receivable is usually increased when accruing revenues.They refer to revenues that are earned in a period, but have not been received and are unrecorded.

Describe the final step in the adjusting process

The final step is to create an adjusting journal entry to get from step 1 to step 2

On December 27, a business completed a $400 service that had not yet been billed or recorded as of December 31. Demonstrate the required adjusting entry of the business by completing the:

The required adjusting entry would be to debit accounts receivable account and credit the service revenue account

. A company borrowed 10,000 from the bank at a 5 percent interest. The loan has been outstanding for 45 days. Demonstrate the required adjusting entry for this company:

The required adjusting entry would be to debit the interest expense account and credit the interest payable account

By the end of the accounting period, employees have earned salaries of 650 dollars but they will not be paid until the following pay period. Demonstrate the required adjusting entry by:

The required adjusting entry would be to debit the salaries expense account and credit the salaries payable account.

What unearned revenues are by selecting below:

They are reported on a balance sheet, they are also called deferred revenues, they are a liability, they refer to cash received in advance of performing a service or product.

Before the adjusting entry for a deferral of an expense, the expenses will be _____ and the assets will be _____.

Understated and Overstated.

Which of the accounts below are considered accrued expenses:

Wages expenses,interest expense

The revenue recognition principle requires that revenue be recorded

When the goods or services are provided to customers.

Accrual basis accounting is defined as:

an accounting system that uses the adjusting process to recognize revenues when earned and expenses when incurred, an accounting system that uses the matching principle to determine when to recognize revenues and expenses.

A 12 month insurance policy was purchased on Dec `1. For 4,800 and the prepaid insurance account was initially increased for the payment. The required adjusting journal entry on December 31 includes a:

debit to insurance expense for 400 dollars, credit to prepaid insurance for 400 dollars; 4,800/12 month equals 400 dollars.

December 1-December 31=1 month. A depreciation adjustment would include a debit to

depreciation expense;credit to accumulated depreciation.

Which of the following accounts is considered a prepaid expense:

supplies

1,000 dollars of supplies were purchased at the beginning of the month. 300 dollars were used during the month. The supplies account was increased at the time of the initial purchase. Demonstrate the required adjusting journal entry by

supplies would be credited for 300 dollars, Supplies expenses would be debited for 300 dollars

Identify which group of accounts may require adjustments at the end of the accounting period

unearned revenue; supplies;prepaid rent.


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