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ACCO 111
Taller III
Profesor Noel Ortiz Torres
Universidad
del Este,
Universidad Metropolitana,Universidad del Turabo
Profesor
Noel Ortiz
Repaso taller II
Anlisis y registro de transacciones
1.
2.
3.
4.
5.
Dbito y crdito
Balance normal de las cuentas;
assets, liabilities, owners
equity, revenues and
expenses.
Diario (journal)
Mayor general (general ledger)
Balance de comprobacin (trial
balance)
Prctica
Kate Rivera prepar las siguientes
Mar 4
Cash
2,280
Service
Revenue
Mar
15
Wages expense
Cash
2,280
400
400
Mar
Utilities
92
19
expense
balances finales. El balance inicial de cash March 1, $600.
92
2. Prepare Cash
el trial balance
1. Traslade las entradas al mayor general y determine los
Taller Tres
Proceso de Ajustes
Objetivos
1. Identificar el concepto de periodo
contable.
2. Distinguir entre el principio de
reconocimiento del ingreso y el de
pareo de ingresos y gastos.
3. Identificar y preparar ajustes en
partidas por acumulacin y partidas
prepagadas.
4. Describir la naturaleza y propsito
del balance de comprobacin
Principio de reconocer
ingresos
Las compaas reconocen el
Brinda
servicio
Recibe el
pago
Principio de Pareo
Parear los gastos con los ingresos
en el periodo que la compaa
hace el esfuerzo en generar esos
ingresos.
Gastos
Publicidad
Acarreo
Utilidades
earned.
Ajustes Bsicos
Las entradas de ajustes se
Ajustes Bsicos
1.
2.
3.
Diferido (Deferrals)
1.
Prepaid Expenses.
Gastos pagados por
adelantados se reconocen
como activos antes de que
sean utilizados o
consumido.
2. Unearned Revenues.
El ingreso recibido y
reconocido como pasivo
antes que el se brinde el
servicio.
Acumulacin (Accruals)
3. Accrued Revenues.
Ingreso ganado pero no se
ha recibido el efectivo o
reconocido el ingreso. Se
reconoce como activo.
4.
Accrued Expenses.
Gasto incurrido pero no
pagado o reconocido. Se
reconoce como pasivo.
Cash Payment
BEFORE
Expense Recorded
insurance
supplies
advertising
rent
maintenance on equipment
fixed assets (depreciation)
Gastos
prepagados
Jan. 1
Prepaid Insurance
12,000
Cash
Prepaid Insurance
Debit
Credit
12,000
12,000
Cash
Debit
Credit
12,000
Jan. 31
Insurance Expense
1,000
Prepaid Insurance
Prepaid Insurance
Debit
Credit
12,000
11,000
1,000
1,000
Insurance Expense
Debit
Credit
1,000
Depreciation
Buildings, equipment, and vehicles
(long-lived assets) se reconocen como
activos en el ao que se adquirieron en
vez de gastos.
Las compaas reportan una porcin del
costo de los activos como gasto
durante el perodo de vida til
(Matching Principle).
Jan. 1
Equipment
24,000
Cash
Equipment
Debit
24,000
Credit
24,000
Cash
Debit
Credit
24,000
months = $100)
Jan. 31
Depreciation Expense
Accumulated Depreciation
Depreciation Expense
Debit
Credit
100
100
100
Accumulated Depreciation
Debit
Credit
100
Balance Sheet
Jan. 31
Assets
Equipment
Accumulated Depreciation
Net Equipment
24,000
(100)
23,900
Cash Receipt
BEFORE
Revenue Recorded
rent
airline tickets
school tuition
magazine subscriptions
customer deposits
Jan. 1
Cash
24,000
Credit
24,000
Jan. 31
8,000
Rent Revenue
Rent Revenue
Debit
Credit
8,000
8,000
Unearned Rent Revenue
Debit
Credit
8,000
24,000
16,000
BEFORE
rent
interest
services performed
Cash Receipt
Ingresos Acumulados
La acumulacin de ingresos
tiene dos propsitos:
1.Demostrar las cuentas a
cobrar que tiene la empresa.
2.Reconocer los ingresos
ganados.
Jan. 1
300,00
0 300,000
Investments
Cash
Investments
Debit
Credit
300,000
Cash
Debit
Credit
300,000
months = $1,250)
Jan. 31
Interest Receivable
1,250
Interest Revenue
Interest Receivable
Debit
Credit
1,250
1,250
Interest Revenue
Debit
Credit
1,250
Gastos incurridos y
no pagados
Adjusting entry results in:
Expense Recorded
BEFORE
Cash Payment
rent
interest
taxes
salaries
Gastos Acumulados
Tiene dos propsitos:
Reconoce las
obligaciones.
Reconoce los gastos.
Jan. 2
Cash
Notes Payable
Cash
Debit
200,000
Credit
200,00
0 200,000
Notes Payable
Debit
Credit
200,000
$1,500)
Jan. 31
Interest Expense
1,500
Interest Payable
Interest Expense
Debit
Credit
1,500
1,500
Interest Payable
Debit
Credit
1,500
Debit
Cash
$ 50,000
Accounts receivable
35,000
Interest receivable
1,250
Prepaid insurance
11,000
Equipment
24,000
Accumulated depreciation
Investments
300,000
Accounts payable
Interest payable
Unearned revenue
Note payable
Austin, capital
Sales
Interest revenue
Rent revenue
Interest expense
1,500
Depreciation expense
100
Insurance expense
1,000
$ 423,850
Credit
100
20,000
1,500
16,000
200,000
40,000
137,000
1,250
8,000
$ 423,850
Income Statement
Debit
Cash
$ 50,000
Accounts receivable
35,000
Interest receivable
1,250
Prepaid insurance
11,000
Equipment
24,000
Accumulated depreciation
Investments
300,000
Accounts payable
Interest payable
Unearned revenue
Note payable
Austin, capital
Sales
Interest revenue
Rent revenue
Interest expense
1,500
Depreciation expense
100
Insurance expense
1,000
$ 423,850
Credit
100
20,000
1,500
16,000
200,000
40,000
137,000
1,250
8,000
$ 423,850
Statement of
Owners Equity
Debit
Cash
$ 50,000
Accounts receivable
35,000
Interest receivable
1,250
Prepaid insurance
11,000
Equipment
24,000
Accumulated depreciation
Investments
300,000
Accounts payable
Interest payable
Unearned revenue
Note payable
Austin, capital
Sales
Interest revenue
Rent revenue
Interest expense
1,500
Depreciation expense
100
Insurance expense
1,000
$ 423,850
Credit
100
20,000
1,500
16,000
200,000
40,000
137,000
1,250
8,000
$ 423,850
Dec. 1
Insurance Expense
12,000
Cash
Insurance Expense
Debit
Credit
12,000
12,000
Cash
Debit
Credit
12,000
Dec. 31
Prepaid Insurance
11,000
Insurance Expense
Insurance Expense
Debit
Credit
12,000
1,000
11,000
Prepaid Insurance
Debit
Credit
11,000
11,000
Dec. 1
Cash
Rent Revenue
Cash
Debit
24,000
Credit
24,000
24,000
Rent Revenue
Debit
Credit
24,000
Dec. 31
Rent Revenue
16,000
16,000
Rent Revenue
Debit
Credit
16,000
24,000
8,000