Adjusting Entries PDF

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ManualAccountingPracticeSet
IntermawebComputer,AustralasianEdition3
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Yourgrading
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Thetimeframesweprovideareaguideonly.Itmay
takeyoumoreorlesstimetocompleteeachstep.
Youarenowaskedtojournaliseandposttheadjustingentriesaftercompletingtheworksheet.Thisisbecause,inthe
manualaccountingsystem,theworksheetisnotpartofthejournalsandledgers.ThereforecompletingtheAdjustments
columnintheworksheetdoesnotautomaticallyupdatetheappropriateledgeraccounts.Sincethispracticesetisa
manualaccountingpracticeset,youarestillrequiredtomanuallyjournalisetheadjustingentriesandpostthemtothe
generalledgerasaseparatestep.
Thepurposeofadjustingentriesistoensurethatthegeneralledgeraccountbalancesreflecttheincomeearnedand
expensesincurredduringtheaccountingperiod.
RememberthatthedetailsoftheendofmonthadjustmentsforJuneareasfollows:
CashRegistersownedbythebusiness:originalpurchasepricewas$9,000,estimatedusefullifewas6years,and
estimatedresidualvaluewas$500attheendoftheusefullife.Depreciationiscalculatedonamonthlybasisusing
thestraightlinemethod.Themonthlydepreciationchargeiscalculatedastheyearlydepreciationexpensedivided
bythenumberofmonthsinayear.
StoreFixturesownedbythebusiness:originalpurchasepricewas$38,000,estimatedusefullifewas10years,
andestimatedresidualvaluewas$5,500attheendoftheusefullife.Depreciationiscalculatedonamonthly
basisusingthestraightlinemethod.Themonthlydepreciationchargeiscalculatedastheyearlydepreciation
expensedividedbythenumberofmonthsinayear.
ElectricityexpenseforthemonthofJuneisestimatedtobe$841.
ThewaterusageforthemonthofJuneisestimatedtobe$226.
Salesstaffworkeverysingledayduringtheweekincludingweekendsandarenotpaiduntiltheendofeachtwo
weeks.Wageswerelastpaiduptoandincluding28June.Wagesincurredafterthatday(from29Juneto30June
inclusive)areestimatedtohavebeen$780perday.
InterestexpenseincurredduringthemonthofJunebutnotyetpaidtoEastPacBankforthebankloanis$235.
InterestearnedfromshortterminvestmentsinEarthBankforthemonthofJuneis$105.
Officesuppliestotalling$3,205arestillonhandat30June.
2monthsofrentremainedprepaidatthestartofJune.
3monthsofadvertisingremainedprepaidatthestartofJune.
5monthsofinsuranceremainedprepaidatthestartofJune.
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5monthsofinsuranceremainedprepaidatthestartofJune.
WhencalculatingtheportionofprepaymentsthatexpireduringthemonthofJune,youareaskedtoassumethatan
equalamountofexpenseisincurredpermonth.
Instructionsforadjustingentries
1) Usetheworksheettoassistyouinrecordingtheadjustingentriesinthegeneraljournal.
2) Posttheadjustingentriesfromthegeneraljournaltothegeneralledgeraccounts.
3) RecordthefinaladjustedbalanceofeachledgeraccountintheAdjustedBalancerowofeachledger,evenfor
ledgerswithabalanceofzero.Althougheachledgeralreadyhasarunningbalance,theAdjustedBalancerowmust
stillbefilledoutinordertoreceivefullpoints.
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previouspagesarenolongershown.
Remember:
Enterallanswerstothenearestwholedollar.
Youarealsorequiredtoapplythejournalsandledgersinstructionsprovidedinpreviousweeks.
BeforepressingtheSubmitanswersbutton,werecommendthatyouclicktheShowAlltabandcheckthatallrelevant
accountingrecordshavebeencompleted.
ShowAll SpecialJournals GeneralJournal
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ManualAccountingPracticeSet
IntermawebComputer,AustralasianEdition3(VCA3q)
20092014Perdisco/latin/.v.,learnthoroughly
http://www.perdisco.com
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