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Lecture_12_Cycle_II_Blackboard
Course: ACC 203, Spring 2008School: NYU
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Cycle-continued Accounting Correcting entries Closing the books Generation of financial statements Post-closing trial balance Correcting Entries Ex. Unpaid wages of $2,000 were incorrectly recorded as having been paid. Original entry: Wage expense Cash 2,000 2,000 Should be: Wages expense Wages payable 2,000 2,000 Correcting entry: Cash W/P 2,000 2,000 Single Step Income Statement Total Revenue (Sales...
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Cycle-continued
Accounting Correcting entries Closing the books Generation of financial statements Post-closing trial balance
Correcting Entries
Ex. Unpaid wages of $2,000 were incorrectly recorded as having been paid. Original entry: Wage expense Cash
2,000 2,000
Should be: Wages expense Wages payable
2,000 2,000
Correcting entry: Cash W/P
2,000
2,000
Single Step Income Statement
Total Revenue (Sales + non-operating revenues) - Total Expenses (operating, non-operating, taxes) Net income (loss) $ XX XX $ XX
Multiple Step Income Statement Sales $ XX - Sales returns + allowances XX Net sales - Cost of goods sold Gross margin - Operating expenses: Selling XX General + Administrative XX Net operating income + Other income (int, div, rent, gains) XX -Other expense (int, losses) XX Income before taxes -Income taxes Net income
XX XX XX
XX XX
XX XX XX XX
Balance Sheet - Report Form
Current assets (detailed) - Current liabilities (detailed) Net working capital $ XX XX $ XX
+ Fixed assets - Long-term liabilities Owners equity
XX XX $ XX
Handout 3
Balance Sheet - Account Form Assets: Current Assets: Cash M/S A/R - Allow for B/D Inventory Prepaid expenses
XX XX
XX XX
XX XX XX
XX
Fixed Assets: Investment Property, Plant + Equip: Land Bldgs. XX - Acc. Dep. XX Equip. XX - Acc. dep. XX Intangible Assets Total Assets
XX XX
XX XX XX XX XX
Liabilities + OE Current Liabilities: A/P XX N/P XX Other payables XX Current portion of LT debt XX
XX
Long-Term Liabilities: N/P XX B/P XX Other XX XX Total Liabilities XX Owner's equity (Stockholders' equity) Capital [C/S] XX [RE] XX Total Liabilities + OE XX
Closing Entries
Nominal account = an account normally brought to a zero balance after financial statements have been prepared; i.e., revenue and expense accounts.
Real account
=
an account that remains open after the nominal accounts have been closed; i.e. balance sheet accounts.
Revenue Closing End. Bal. Entry
Expense End. Bal. Closing Entry
Closing Journal Entries Revenues End. Bal. 800
Expenses End. Bal. 500
Closing entries continued:
R + E Summary Expenses
500 500
Expenses End. bal.500 500
R + E Summary 500 800
R + E Summary 500 800 300 (profit)
Closing entries - continued:
R + E Summary
300
Owners' Equity (RE) 300
R + E Summary 500 800
300 300
Owners' Equity (RE) 300
Expense End. Bal. XXX
Revenue XXX End. Bal.
Owners' Equity Profit
R + E Summary Expense Revenue Profit
Journal Entries :
7/1
Cash
10,000 Key-Capital Cash 10,000 10,000
7/1
Key- Capital 7/1 10,000
7/1
Prepaid Rent
Cash
200
200
Prepaid Rent 7/1 200
Cash 7/1 10,000 7/1
200
7/2
Supplies Cash A/P
500 250 250
Supplies 7/2 500
Cash 7/1 10,000 7/1 7/2
A/P 7/2
200 250
250
7/5
Furniture Equipment Cash A/P
Furniture 600
600 900 500 1,000
Equipment 900 A/P 7/2 250 7/5 1,000
7/5
7/5
Cash 7/1 10,000 7/1 200 7/2 250 7/5 500
7/15
Cash
150
Revenues 7/1 Cash 10,000 7/1 200 7/15 150 7/2 250 7/5 500
150
Revenues 7/15 150
7/26 A/P
250
Cash
A/P 250 7/2 250
250
7/26
7/5 1,000 10/1 Cash 10,000 7/1 7/2 7/5 7/26 200 250 500 250
7/31
Cash
350
A/R Revenues
Cash 7/1 10,000 7/1 7/15 150 7/2 350 7/5 7/31 7/26
50 400 7/31
A/R 50
200 250 500 250
Revenues 7/15 7/31
150 400
7/31
Key-Capital
300
Cash
Key-Capital 300 7/1 10,000
300
7/31
Cash 7/1 10,000 7/1 7/15 150 7/2 7/31 350 7/5 7/26 7/31
200 250 500 250 300
7/1 7/15 7/31
Cash 10,000 7/1 150 7/2 350 7/5 7/26 7/31
200 250 500 250 300
7/31
A/R 50
7/31 Bal. 9000 Supplies 500 Prepaid Rent 7/1 200
7/2
Furniture 7/5 600 7/5
Equipment 900
7/26
A/P 250 7/2 7/5
250 1,000
Key-Capital 7/31 300 7/1 10,000 7/31 Bal. 9,700
7/31 Bal. 1,000
Revenue 7/15 7/31
150 400
7/31 Bal. 550
Broken Key Company Trial Balance July 31
Cash A/R Supplies Prepaid rent Furniture Equipment A/P Key-Capital Sales Revenue Dr. 9,000 50 500 200 600 900 Cr.
11,250
1,000 9,700 550 11,250
7/31
Dep. Expense - Furniture 25 Acc. Depreciation - Furniture
25
Depreciation Exp. - Furn. 7/31 25
Acc. Dep. - Furn. 7/31
25
7/31
Dep. Expense - Equip. Acc. Dep. - Equip.
50 50
Dep. Expense - Equip. 7/31 50
Acc. Dep. - Equip. 7/31 50
-
Adjusting entries: 7/31 Supplies exp. Supplies 150
150
Supplies Expense 7/31 150
7/2
Supplies 500 7/31
150
7/31
Rent Expense Prepaid Rent
100
100
Rent Expense 7/31 100
Prepaid Rent 7/1 200 7/31 100
Broken Key Company Adjusted Trial Balance
Dr. Cash A/R Supplies Prepaid Rent Furniture Equipment A/P Key - Capital Sales Revenue Dep. Exp. - Furniture Dep. Exp. - Equipment Acc. Depr. - Furniture Acc. Depr. - Equipment Supplies Exp. Rent Exp. 9,000 50 350 100 600 900 1,000 9,700 550 25 50 25 50 150 100 11,325 Cr.
11,325
Broken Key Company I/S For the Month Ended 7/31
Sales Revenue - Op. Expenses: Dep. - Furniture Dep. - Equip. Supplies Rent Total Op. Exp. Net Operating Income $550
$ 25 50 150 100
325 225
Broken Key Company Balance Sheet As of 7/31
Current Assets: Cash A/R Supplies Prepaid Rent Total CA Fixed Assets: Furniture 600 - Acc. Depr. 25 Equip. 900 - Acc. Depr. 50 Total FA Total Assets
$9,000 50 350 100
$9,500
Current Liabs. A/P
1,000
Owners' Equity Key-capital 9,925 575 850
1,425 10,925
Total L + OE
10,925
Closing entries: 7/31 Revenues 550 Dep. Exp. - Furniture Dep. Exp. - Equipment Supplies Exp. Rent Exp. Key-Capital
25 50 150 100 225
Revenues 7/15 7/31
150 400
550 7/31 Bal. 550
Dep. Exp. - Furn. 25 7/31 25
Dep. Exp. - Equip. 50 7/31 50
Supplies Exp. 7/31 150
150
Rent Exp. 7/31 100
100
7/31
Key-Capital 300 7/1
7/31 Bal. 7/31
10,000 9,700 225
7/31
9,925
Broken Key Company Post Closing Trial Balance 7/31
Cash A/R Supplies Prepaid Rent Furniture Equipment A/P Key-Capital Acc. Depr. - Furniture Acc. Depr. - Equipment
Dr. 9,000 50 350 100 600 900
Cr.
$11,000
1,000 9,925 25 50 $11,000
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