Principles of Financial Accounting · 免费预览
调整程序与调整分录的常见类型
调整分录有四种类型：预付费用、预收收入、应计费用和应计收入，每一种都在资产负债表与利润表之间结转金额，使各期报告公允。
1. Deferrals move first, use later
Deferrals move first, use later
2. Accruals record the earned but unrecorded
Accruals record the earned but unrecorded
3. A supplies example of deferral
A supplies example of deferral
4. An interest example of accrual
An interest example of accrual
5. Identifying a deferral
A magazine publisher receives 12,000 dollars in January for subscriptions to be delivered monthly through the year. What type of adjusting entries will follow?
6. Identifying an accrual
Employees work the last three days of January but will not be paid until February 5. Which adjusting entry is required?
7. Classifying prepaid insurance
A company pays a 24,000 dollar premium in January for insurance coverage over 24 months. By January 31, what has one month of coverage become?
8. Accrued revenue direction
Interest earned but not yet received is discovered at month end. Which adjusting entry applies?
9. Supplies used computation
Supplies were purchased for 400 dollars, and a month-end count shows 100 dollars remain. Compute the supplies expense for the month in dollars, number only.
10. Accrued wages amount
Employees earned 1,500 dollars for work performed January 21 through January 31, payable February 5. In the January 31 adjusting entry, salaries payable is credited for how many dollars? Number only.