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1、中级财务会计英 会计分录汇总考点 1 调整分录和结账分录Ex. 3-125Adjusting entries.Present, in journal form, the adjustments that would be made on July 31, 2011, the end of the fiscal year, for each of the following.1. The supplies inventory on August 1, 2010 was $7,350. Supplies costing $20,150 were acquired during the year a
2、nd charged to the supplies inventory. A count on July 31, 2011 indicated supplies on hand of $8,810.2. On April 30, a ten-month, 9% note for $20,000 was received from a customer.*3. On March 1, $12,000 was collected as rent for one year and a nominal account was credited.Solution 3-1251. Supplies Ex
3、pense . 18,690Supplies . 18,6902. Interest Receivable . 450Interest Revenue . 450*3. Rent Revenue . 7,000Unearned Revenue . 7,000Ex. 3-126Adjusting entries.Reed Co. wishes to enter receipts and payments in such a manner that adjustments at the end of the period will not require reversing entries at
4、the beginning of the next period. Record the following transactions in the desired manner and give the adjusting entry on December 31, 2010. (Two entries for each part.)1. An insurance policy for two years was acquired on April 1, 2010 for $8,000.2. Rent of $12,000 for six months for a portion of th
5、e building was received on November 1, 2010.Solution 3-1261. Prepaid Insurance . 8,000Cash . 8,000Insurance Expense . 3,000Prepaid Insurance . 3,0002. Cash . 12,000Unearned Rent . 12,000Unearned Rent . 4,000Rent Revenue . 4,000Pr. 3-133Adjusting entries and account classification.Selected amounts fr
6、om Trent Companys trial balance of 12/31/10 appear below:1. Accounts Payable $ 160,0002. Accounts Receivable 150,0003. Accumulated DepreciationEquipment 200,0004. Allowance for Doubtful Accounts 20,0005. Bonds Payable 500,0006. Cash 150,0007. Common Stock 60,0008. Equipment 840,0009. Insurance Expen
7、se 30,00010. Interest Expense 10,00011. Merchandise Inventory 300,00012. Notes Payable (due 6/1/11) 200,00013. Prepaid Rent 150,00014. Retained Earnings 818,00015. Salaries and Wages Expense 328,000(All of the above accounts have their standard or normal debit or credit balance.)Part A. Prepare adju
8、sting journal entries at year end, December 31, 2010, based on the following supplemental information.a. The equipment has a useful life of 15 years with no salvage value. (Straight-line method being used.)b. Interest accrued on the bonds payable is $15,000 as of 12/31/10.c. Expired insurance at 12/
9、31/10 is $20,000.d. The rent payment of $150,000 covered the six months from November 30, 2010 through May 31, 2011.e. Salaries and wages earned but unpaid at 12/31/10, $22,000.Part B. Indicate the proper balance sheet classification of each of the 15 numbered accounts in the 12/31/10 trial balance
10、before adjustments by placing appropriate numbers after each of the following classifications. If the account title would appear on the income statement, do not put the number in any of the classifications.a. Current assetsb. Property, plant, and equipmentc. Current liabilitiesd. Long-term liabiliti
11、ese. Stockholders equitySolution 3-133Part A.a. Depreciation ExpenseEquipment ($840,000 0) 15 . 56,000Accumulated DepreciationEquipment . 56,000b. Interest Expense . 15,000Interest Payable . 15,000c. Prepaid Insurance . 10,000Insurance Expense ($30,000 - $20,000) . 10,000d. Rent Expense ($150,000 6). 25,000Prepaid Rent . 25,000e. Salaries and Wages Expense . 22,000Salaries and Wages Payable . 2
