*19. The note is dated July 1, 2008, payable in 2010 and bears interest at 10% per year. f.    To illustrate an unearned revenue adjusting entry, assume on October 1, Schoen Co. receives $3,000 cash from a renter in payment of monthly rent for the period October through December. 8)  On May 1, Walsh Inc. credited Fees Earned when $4,000 cash was received for future services. k.     The process of allocating the cost of an asset to expense over its useful life in a rational and systematic manner. *8. ( Log Out /  12,000, Equipment………………………………………………………………………. (F)      Prior to adjustment, expenses are overstated and assets are understated. 3-2   (S.O. Office Supplies Expense is debited because the supplies are expected to be used before financial statements are prepared on June 30. 17,000, Supplies …………………………………………………………………………. The original value (c) would refer to the cost. The accounts in the adjusted trial balance contain all data that are needed for the preparation of financial statements. (b)      Prior to adjustment liabilities are overstated and revenues are understated. d.     the fiscal year should match the calendar year. 3. exchanges have commercial substance. (d)      The adjusted trial balance is prepared after all adjusting entries have been posted. Revenue is recorded only when cash is received and expense is recorded only when cash is paid. Item Ans. *18. e.     To illustrate the adjusting entry, assume Gonzalez Company purchases $1,200 of supplies and debits Office Supplies Expense. f.     To illustrate a prepaid adjusting entry, assume on October 1, Kubitz Company pays $2,400 cash to Sandy Insurance Co. for a one-year insurance policy effective October 1. i. The adjusting entry results in a debit to a liability account and a credit to a revenue account. The purpose of an adjusted trial balance is to prove the equality of the total debit balances and the total credit balances in the ledger after all adjustments have been made. 2. Choice (b) is the revenue recognition principle. 7. 8. d. The adjusting entry results in a debit to a liability account and a credit to a revenue account. 2)  The matching principle requires that expenses be matched with revenues. $38,000, Less:  Net loss…………………………………………………………………. 10. The difference between the cost of the asset and its related accumulated depreciation is referred to as the book value of the asset. 11. 3)  In general, adjusting entries are necessary even if the records are free of errors. Accordingly, the financial statements can be prepared directly from it. When a prepaid expense is initially debited to an expense account. Revenues to be recorded in the period in which they are earned, and for expenses to be recognized in the period in which they are incurred. c. prepaid expense adjusting entries. 2….. (S.O. 5)  The Accumulated Depreciation account is a contra asset account that is reported on the balance sheet. The accrual basis of accounting is the method required by generally accepted accounting principles. 17,000, Supplies…………………………………………………………………………………                      500, Prepaid Insurance……………………………………………………………………                   2,500, Land………………………………………………………………………………………                 12,000, Equipment………………………………………………………………………………                 40,000, Accumulated Depreciation………………………………………………………. d. all three of them are temporary capital accounts. Therefore, if the adjusting entry is not made, expenses will be understated. Balance sheet accounts are overstated and income statement accounts re understated. Office Supplies………………………………………………………                2,700, Office Supplies Expense…………………………………..                                        2,700, c.     Office Supplies Expense………………………………………..                2,700, Office Supplies…………………………………………………                                        2,700, d.     Office Supplies Expense………………………………………..                   300, Office Supplies…………………………………………………                                           300. (a)                                                      SUSAN DEY COMPANY, _____________________________________________________________________________, (b)                                                                SUSAN DEY, SOLUTIONS TO REVIEW QUESTIONS AND EXERCISES. c….. the adjusting entry results in a debit to an expense account and a credit to an asset account. - liability-revenue account relationship exists with this Prior to adjustment, liabilities are overstated and revenues are understated the adjusting results in a DEBIT … 15. (S.O. (S.O. What type of relationship exist with an unearned revenue adjusting entry? 5 and 6)  McDaniels Painting Company is at the end of its fiscal year December 31, 2008 and needs to record its adjusting entries. 3)  Every adjusting entry affects one balance sheet account and one income statement account. At October 31, the adjusting entry to record the rent earned in October is: Unearned Rent Revenue………………………………………. UNEARNED REVENUES Prior to adjustment, liabilities are overstated and revenues are understated. 5. 1.     k                         5.     d                              9.     l                             13.     f, 2.     i                          6.     a                            10.     m                          14.     j, 3.     e                         7.     h                            11.     c, 4.     n                         8.     b                            12.     g, Fees earned………………………………………………………………                                       $19,700, Salaries expense………………………………………………………. Ans: T, LO 5, BT: C, Difficulty: Easy, TOT: 2 min., AACSB: Analytic, AICPA BB: None, AICPA FN: Reporting, AICPA PC: Problem solving. (S.O. (S.O. 4,000, Salaries Payable…………………………………………..                                 4,000. _____     4. The assumption that the economic life of a business can be divided into artificial time periods. (S.O. On December 31, the accrued expense adjusting entry is: b. (a)      Answer (b) is incorrect because prior to adjustment both assets and revenues are understated. (S.O. In Chapter 2 we examined the recording process through the preparation of the trial balance. 6)  Accrued revenues are amounts recorded and received but not yet earned. A liability-revenue account relationship exists with unearned revenues. 5. 15. It's pretty amazing. Sometimes the receipt of cash does not coincide with the period in which the service is rendered. _____   12. 2)  The matching principle dictates that: a.     each debit be matched with an equal credit. a. _____   13. a. A liability revenue relationship exists with? 4. This trial balance shows the balances of all accounts, including those that have been adjusted, at the end of the accounting period. 13. A liability-revenue account relationship exists with unearned revenues. a.     Prepaid expenses expire with the passage of time or through use and consumption. (c)      Choice (a) is the dual effect of the double-entry system discussed in Chapter 2. c.     The accrual basis of accounting recognizes expenses when they are paid. The effective date of the policy was September 1, 2008. e.     McDaniels began painting Peggy Thompson’s clubhouse in November at a price of $32,000. c.   Prior to adjustment, liabilities are overstated and revenues are understated. Effects for adjusting entries for Accruals: may accumulate with the passing of time or through services performed but not billed or collected. c.     In recording depreciation, Depreciation Expense is debited and a contra asset account, Accumulated Depreciation, is credited. The adjusting entry results in a debit to a liability account and a credit to a revenue account. c. Prior to adjustment, liabilities are overstated and revenues are understated. Wallowa Company purchased supplies costing $6,000 and debited Supplies for the full amount. Accrual basis of accounting. Unearned revenue is a prepayment that requires an adjusting entry when services are _____   10. What relationship exists among organisms in communities? 9. Have you ever seen a house being built? At the end of the year an inventory count indicates $700 of supplies on hand. c. asset/ revenue. Choice (d) is an incorrect statement because the fiscal year does not necessarily have to be the calendar year. passing of time or through services performed but not billed or collected. Before long, the house is complete. 7. An asset- revenue account relationship exists with.. 11,500, Supplies Expense……………………………………………………………………                      400, Rent Expense…………………………………………………………………………                   2,000, Insurance Expense…………………………………………………………………. 6. The adjusting entry requires a debit to an asset account and a credit to a revenue account. It starts with a basic accounting equation, and before you know it, more concepts are being added. An asset-revenue account relationship exists with accrued revenues. 1 decade ago. c.     Revenues earned but not yet received at the statement date. c.an adjusting entry should be made recognizing the expense. (b)      Because the effective date of the policy is April 1, only 3/4 of one year is expensed ($100,000 X 1/5 X 3/4 = $15,000). 17. _____   14. 15. A liability-revenue account relationship exists with unearned revenues. 19. Thompson has not made any payment to McDaniels, and McDaniels has not billed Thompson for services rendered. 21. The contractor starts with a basic foundation and keeps building on that. Salaries Expense…………………………………………………..                   800, Salaries Payable………………………………………………                                           800, c.     Salaries Expense…………………………………………………..                   800, Cash………………………………………………………………. A liability—revenue account relationship exists with an unearned rent revenue adjusting entry. A liability-revenue account relationship exists with unearned revenues. 600, Accounts Receivable………………………………………..                                           600, d.     Fees Earned…………………………………………………………. a. (S.O. (S.O. Indicate whether each of the following is true (T) or false (F) in the space provided. (b)      At June 30, $600 of the $4,000 of future services have not been rendered and $3,400 has been earned ($4,000 – $600). 5)  The beginning balance of Supplies for Lu Inc. was $900. Prepare the adjusting entries for the year ending December 31, 2008. $12,000 of the unearned fees have been earned. 1)  A calendar year and a fiscal year must be the same. (S.O. *Note:  All asterisked (*) items relate to material contained in the Appendix to the chapter. (b)accrued expense adjusting entries. An assetexpense relationship exists with a liability accounts b revenue from ACC 2010 at Utah Valley University A Liability–revenue Relationship Exists With: Unearned Revenue Adjusting Entries. f.     An accounting basis in which events that change a company’s financial statements are recorded in the periods in which the events occur. Accounting concepts are a lot like that. Accounts Receivable……………………………………………..                   600, c.     Fees Earned…………………………………………………………. Question. b. 3,000, c.     Interest Expense……………………………………………………                6,000, Interest Payable………………………………………………. d. accrued expense adjusting entries. A liability-revenue relationship exists with A) prepaid expense adjusting entries. (S.O. 5)  The difference between the cost of an asset and its related accumulated depreciation is referred to as the asset’s book value. required to record the portion of the deferral that represents, Effects of Adjusting entries for Deferrals, - are expenses paid in cash and recorded as assets before they are used or consumed, Prior to adjustment, assets are overstated and expenses are understated, - adjusting entry results in a DEBIT to an expense account and a CREDIT to an asset account, is the allocation of the cost of an asset to expense over its useful life in a rational and systematic manner, depreciation expenses is DEBITED and a contra asset account, accumulated depreciation, is CREDITED, accumulated depreciation is offset against the asset account, the difference between the cost of any depreciation asset and its related accumulated depreciation, Asset prepayments become revenues when they expire, a contra asset account is subtracted from a related account in the balance sheet, the cost of depreciable asset less accumulated depreciation reflects the book value of asset, revenues received and recorded as liabilities before they are earned, Prior to adjustment, liabilities are overstated and revenues are understated, the adjusting results in a DEBIT to liability account and a CREDIT to a revenue account, An asset-- revenue account relationship exists with an unearned rent revenue adjusting entry, unearned revenue is a prepayment that requires an adjusting entry when services are performed, are required to record revenues earned and expenses incurred in the current period. (F)      The adjusted trial balance can only be prepared after the adjusting entries are made. 18. entry. b. 800, d.     Salaries Payable……………………………………………………                   800. Insurance Expense………………………………………………..              15,000, Prepaid Insurance……………………………………………. Answer: Companies record a gain or loss on the exchange of plant assets because most . The alternative treatment of prepaid expenses and unearned revenues has the same effect on the financial statements as the procedures described in the chapter. The balances of the Depreciation Expense and the Accumulated Depreciation accounts. _____     1. 5. Item Ans. m.   Entries made at the end of the accounting period to insure that the revenue recognition and matching principles are followed. The periodicity assumption assumes that: a. a transaction can only affect one period of time. d. The adjusting entry results in a debit to a liability account and a credit to a revenue account. (S.O. _____     2. b. He adds walls, ceilings, floors, and a roof. a. 93. Prior to adjustment, liabilities are overstated and revenues are understated. Which of the following reflect the balances of prepayment accounts prior to adjustment? Prior to adjustment, the balances are Unearned Fees $0 and Fees Earned $4,000. *21. 11. The revenue recognition principle states that revenue should be recognized in the accounting period in which it is earned. b. 20,000, d.     Insurance Expense………………………………………………..                5,000, Prepaid Insurance……………………………………………. unearned revenue adjusting entries. UNEARNED REVENUES Prior to adjustment, liabilities are overstated and revenues are understated. 5,000. An account that is offset against an asset account in the balance sheet. 1,200. At December 31, 2008, $2,000 of the fees have been earned. 17. d.   The adjusting entry results in an increase (a debit) to an expense account and an increase (a credit) to a liability account. Financial statements are prepared from adjusted trial balance in this order: income statement --> retained earnings statement --> balance sheet, transfer the temporary or nominal account balances to the permanent stockholder's equity account -- retained earnings, - is greatly affected hen a company managed earnings to meet targeted earnings. 600, Unearned Fees…………………………………………………                                           600. (S.O. (S.O. should always be the same. If the prepayment is not fully expired or consumed, an adjusting entry is required. d.     The adjusting entry results in a debit (increase) to an asset account and a credit (decrease) to an expense account. An asset—expense relationship exists with. _____   11. and capital accounts? Circle the letter that best answers each of the following statements. d.     In the balance sheet, Accumulated Depreciation is offset against the asset account. Liabilities are classified as current or long-term.Current liabilities are debts that are paid in 12 months or less, and consist mainly of monthly operating debts. (S.O. A liability—revenue account relationship exists with an unearned rent revenue adjusting entry. Explain the time period assumption. A liability-revenue account relationship exists with unearned revenues. (c)      Unearned Revenue is the receipt of cash before the service has been performed. (S.O. 5)  For unearned revenue adjusting entries, the incorrect statement is: a.     a liability-revenue account relationship exists. 6. d.     the adjusting entry results in an increase (a debit) to an expense account and an increase  (a credit) to a liability account. 27. Furthermore, under ASC 606, contract assets and contract liabilities may be recognized for all types of contracts.A contract asset is an entity’s right to payment for goods and services already transferred to a customer if that right to payment is conditional on som… 5)  Accumulated depreciation plus book value will equal the asset’s: 9. The accounting time period of one year in length is usually known as a fiscal year. The adjusting entry at October 31 is: Accounts Receivable……………………………………………. (a)      Cost less the related accumulated depreciation is equal to book value; therefore, changing the equation, accumulated depreciation plus book value equals the cost of the asset. A liability—revenue account relationship exists with an unearned rent revenue adjusting. The balances of the Depreciation Expense and the Accumulated Depreciation accounts should always be the same. The services concerning this receivable have been performed and thus, earned; therefore, a revenue account is credited. (F)      Accrued revenues are revenues earned but not yet received in cash. c.     Prior to adjustment an expense account is overstated and an asset account is understated. ( Log Out /  Prior to adjustment, assets and revenues are understated, adjusting entries require a DEBIT to an asset account and a CREDIT to a revenue account, Prior to adjustment, liabilities and expenses are understated, adjusting entry results in a DEBIT to an expense account and a CREDIT to a liability account, prepared after all adjusting entries have been journalized and posted, - income statement prepared from revenue and expense accounts. 7. Generally accepted accounting principles require accrual basis accounting rather than cash basis accounting because the cash basis of accounting often leads to misleading financial statements. At December 31, 2008, the unadjusted trial balance of Kari Thresher Company shows the following balances for selected accounts: Supplies……………………………………………………………………………            $  8,500, Prepaid Insurance………………………………………………………………              12,000, Equipment…………………………………………………………………………              40,000, Accumulated Depreciation…………………………………………………. 1. 5. g.     Expenses incurred but not yet paid or recorded at the statement date. (F)      Adjusting entries are only prepared at the end of an accounting period. 6)  Accrued revenues are revenues earned but not yet recorded at the statement date. Unearned revenue is a prepayment that … b.     the economic life of a business can be divided into artificial time periods. Answer Save. The liability-revenue relationship reflects this timing issue and is based on when income is earned. 6)  Accrued expenses are prepayments of expenses that will benefit more than one accounting period. 10. an assest-expense relationship exist with. Revenue recognition principle. c.     expenses should be matched with revenues. EX. (a)      Choice (b) is the time-period assumption. 5)  For prepaid expense adjusting entries: a.     an expense-liability account relationship exists. b.     prior to adjustment, revenues are overstated and liabilities are understated. 4. e. Examples of unearned revenues include rent, magazine subscriptions, and customer deposits for Adjusted trial balance. Describe the nature and purpose of an adjusted trial balance. (S.O. 2,500, Land       …………………………………………………………………………. (S.O. 6. (S.O. (S.O. a. receivable/ revenue. (S.O. *21. Before financial statements can be prepared, questions relating to the recognition of revenues and expenses must be answered. b.an expense should be recorded when the cash is paid out. Item Ans. 17. (d)      The accrued interest is $500 ($30,000 X 10% X 2/12). Prepare the adjusting entries at December 31, 2008. Fill in your details below or click an icon to log in: You are commenting using your WordPress.com account. 6)  Prior to an adjustment for accrued revenues, assets and revenues are both understated. True; False; Question 49. _____   15. d.     Accounting periods that are one year in length. 6)  For accrued revenue adjusting entries. (S.O. (F)      Accrued expenses are expenses incurred but not yet paid or recorded. (S.O. (S.O. [URDLCR] UNEARNED REVENUES UNEARNED REVENUES 14. 15,000, Notes Payable…………………………………………………………………..              50,000, Fees Earned……………………………………………………………………..              40,000. At December 31, 2010, the balance in the accumulated depreciation account, after adjustment, should be: 10. 5)  Cost less accumulated depreciation for a plant asset is often called: 8. Supplies on hand at December 31, 2008, $3,000. 2. _____   20. 18. 20. b. Answer. b. 5)  Revenues received in advance of the accounting period in which they are earned are liabilities. Choice (c) is the matching principle. 6. (c)      The balance should be the accumulated depreciation for three years which is $2,400 ($800 X 3). Prior to adjustment, assets and revenues are understated. McDaniels determines that $20,000 of the revenue has been earned at December 31. a. Identify the major types of adjusting entries. The equipment was purchased January 1, 2006. Cash basis of accounting. d. expense/ liability. Depreciation is the process of allocating the cost of an asset to expense over its useful life in a rational and systematic manner. Fiscal years usually begin with the first day of any month and end on the last day of a month, twelve months later. 14. Generally accepted accounting principles require: needed to ensure that the revenue recognition and matching principles are followed, - Deferrals: prepaid expenses or unearned revenue, - Prepaid expenses: expenses paid in cash and recorded as assets before they are used or consumed, - Accrued revenues: revenues earned but not yet received in cash or recorded. At December 31, one-fourth of the painting of the house remains to be done. (S.O. Answer (c) is incorrect because an asset account is increased (a debit) and a revenue account is increased (a credit). Services rendered other customers but for which payment has not been collected at December 31, 2008 totaled $3,500. 21.For adjusting entries relating to accrued revenues, a) a liability-revenue account relationship exists. c.     if the adjusting entry is not made, expenses will be overstated in the income statement. 2. 7)  An adjusted trial balance should be prepared before the adjusting entries are made. An asset-revenue account relationship exists with accrued revenues. 3)  Adjusting entries are journalized throughout the accounting period. l.      Revenues received and recorded as liabilities before they are earned. 3. (c)      The accrual basis of accounting recognizes expenses when they are incurred. e. Examples of unearned revenues include rent, magazine subscriptions, and customer deposits 20. Change ), You are commenting using your Facebook account. Expenses paid in cash and recorded in an asset account before they are used or consumed. A liability—revenue account relationship exists with an unearned rent revenue adjusting entry. T 7. $40,000, Less:  Accumulated depreciation………………………………………..              16,000                24,000, Total assets………………………………………………………..                                       $63,250, Notes payable……………………………………………………………                                       $  7,500, Accounts payable………………………………………………………                                           5,950, Interest payable…………………………………………………………                                              350, Unearned fees…………………………………………………………..                                           7,500, Salaries payable………………………………………………………..                                           5,000, Total liabilities……………………………………………………..                                         26,300, S. Dey, Capital…………………………………………………………..                                         36,950, Total liabilities and owners’ equity…………………………. (S.O. During the year additional supplies were purchased for $450. (d)      The account balances should be Unearned Fees $1,000 credit, and Fees Earned $2,000 credit. Before we will be ready to prepare financial statements from the trial balance, additional steps need to be taken. d.     if the adjustment is not made, revenues will be understated. A liability-revenue account relationship exists with unearned revenues. Prepare adjusting entries for accruals. 0 … _____     8. 86.Singh Inc. purchased office supplies costing $2,500 and debited Office Supplies for the full amount. (S.O. 5)  The account Unearned Revenues is a(n): 13. b. all three of them increase on the credit side. Also, the fiscal year does not have to correspond with the calendar year. 6)  Cathy Cline, an employee of the Wheeler Company, will not receive her paycheck until April 2. A liability-revenue account relationship exists with unearned revenues. Explain the accrual basis of accounting. Accrued expenses are expenses incurred but not yet paid or recorded at the statement date. d.   The adjusting entry results in a debit to a liability account and a credit to a revenue account. _____     3. (a)      The market value (b) is the current exchange value of the asset. EX. Adjusting the Accounts . The adjusting entry on December 31, 2008 by Maricel will include a: 12. Item Ans. 8)  When a prepaid expense is initially debited to an expense account, ex-penses and assets are both overstated prior to adjustment. ( Log Out /  Thus, the adjusting entry is: ………. (S.O. The balances of the Depreciation Expense and the Accumulated Depreciation accounts should … 19. d.     The accrual basis of accounting follows the matching principle. Under cash basis accounting, revenue is recorded only when cash is received and expenses are recorded only when paid. 1,200, Accumulated Depreciation¾Machinery…………. d.     the fiscal year should correspond with the calendar year. Four months ago, Judy Bernstein made a $8,000 prepayment for the painting of her house. c.     the adjusting entry results in a debit to a liability account and a credit to a revenue account. X 1/12 ) ……………………… 200, Prepaid Insurance…………………………………………………………………… 2,500, Land……………………………………………………………………………………… 12,000 Equipment………………………………………………………………………………... As accrued revenues, assets are both overstated prior to adjustment, liabilities are overstated revenues! One-Fourth of the trial balance, additional steps need to be taken liability! Before they are earned of relationship exist with an unearned revenue is a contra asset account referred as... For Depreciation, Depreciation Expense…………………………………………………………….. 4,000, Insurance Expense…………………………………………………… have to correspond with first... 30 adjusting entry results in a debit to a revenue account by rendering service to a account. 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Insurance Expense………………………………………………………………… accounts Receivable……………………………………….. 600, d. Fees Earned………………………………………………………… services rendered the cash paid... Adjusting entries for Accruals: may accumulate with the passage of time or use. Is indicated in the space provided remains to be taken your WordPress.com account credited Fees earned $ 600 and credit... Through services performed but not yet received in advance of the house remains to be followed correct statements the. Owes to others are needed for the preparation of financial statements as procedures. Efforts ( expenses ) be matched with accomplishments ( revenues ) accounting time period of one year in is. Answer: Specific … the liability-revenue relationship exists expenses paid in cash and recorded as liabilities they. At June 30, Wian Marketing services is preparing its financial statements are prepared directly from the: 19! 6-Month 10 % per year principles are followed $ 300 of Office supplies Expense……………………………… the recognition of revenues include... Prepaid Insurance…………………………………………… on services performed but not yet earned obligation to perform this service is indicated in the period... A ( n ): 13 Depreciation, Depreciation Expense…………………………………………………………….. 4,000, Interest Payable……………………………………………… revenues a liability–revenue relationship exists with: include Interest rent... Earned wages of $ 2,500 were unpaid at December 31, 2008 URDLCR unearned... Loss on the balance sheet at November 30, the financial statements are prepared expenses are prepayments expenses! Is debited because the supplies expense, supplies Expense…………………………………………………………………… 400, rent 2,000... The total cost of $ 500 ( $ 2,400 ( $ 3,000 – $ 700 of supplies $! Demaet Cruise Lines purchased a truck from Donnelly Vehicles on January 1 2008. Prepared on June 30, the adjusting entry will be overstated in the accounting period cash is received and in! This service is indicated in the Accumulated Depreciation accounts on when income earned! Adds walls, ceilings, floors, and customer deposits.Current liabilities are overstated assets! Is the revenue recognition and matching principles to be used before financial statements are prepared on 30! And debits Office supplies credit to a liability account and a credit to Fees! 16,000, Notes Payable……………………………………………………………………….. 7,500, accounts Payable…………………………………………………………………… 5,950, Interest Expense…………………………………………………………………….. ___.

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