Principles of Financial Accounting · 免费预览
记录并过账常见调整分录
大多数公司所做的五项调整分录，分别针对已耗用的办公用品、已到期的预付保险费、已实现的预收收入、应计工资和折旧；每笔分录都借记费用或收入账户，贷记其资产负债表对应账户。
1. The standard adjusting set
The standard adjusting set
2. Supplies and insurance deferrals
Supplies and insurance deferrals
3. Unearned revenue and accrued salaries
Unearned revenue and accrued salaries
4. Depreciation of long-term assets
Depreciation of long-term assets
5. Adjusting entry for supplies
The supplies account holds 400 dollars and a count shows 100 dollars remain. Which adjusting entry is correct?
6. Depreciation structure
Why does the depreciation adjustment credit accumulated depreciation instead of the equipment account?
7. Unearned revenue earned
A customer paid 4,500 dollars in advance for three months of service to be delivered evenly. After the first month, which entry is required?
8. Effect of posting accrued salaries
After the accrued salaries adjustment of 1,500 dollars is posted, what is true at January 31?
9. Insurance expense per month
A 24,000 dollar insurance premium covers 24 months starting in January. Compute the insurance expense for January in dollars, number only.
10. Monthly depreciation amount
Equipment cost 60,000 dollars with an estimated 12,000 dollar salvage value after four years. Using straight-line depreciation, compute the annual depreciation in dollars, number only.