Thursday, 15 December 2011

Adjusting Entries ..Case 4.1 "Financial and Managerial Accounting by Williams et all 15e"

A.  No adjusting entry is required because the revenue has already been earned prior to the ending period.

B : 3 months revenue was collected in advance on December 1st

Effect : decrease the liability, increase the revenue earned and increase in owner’s equity.

C :This entry is required to record the revenue which we have earned
Effect : increase in asset, increase the revenue and increase in owner’s equity.

D : No adjusting entry is required because insurance policy will start from 2, January 2010 and           payment of unexpired insurance has already been recorded .


E : this entry entry is required because the depreciation of asset recorded 
Effect : it increase  the expense , decrease in revenue and  the owner’s equity also decreases .


: this entry required because salaries have been earned by employes but not yet have been recorded.
Effect : it will increase liabilities decrease in revenue and  owner’s equity also decrease.

0 comments:

Post a Comment