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This 33 page Class Notes was uploaded by Tyrell Halvorson on Wednesday September 23, 2015. The Class Notes belongs to ACCT115 at Drexel University taught by StacyKline in Fall. Since its upload, it has received 52 views. For similar materials see /class/212547/acct115-drexel-university in Accounting at Drexel University.
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Date Created: 09/23/15
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Lab rm 1 wrrzrfmemc ELSme mQ Tar1W are c r 7 i 700 onuu u39a 39w if Mm Lamf p can 96 vwva rNQMT D pew 50 7w 7er untdi w Wm We ma A 1 7 Lawn ca arww mm 1 Ch 4 The Accounting Cycle Reporting Financial Results Adjusting Entries 9 done each period to assign the appropriate amount of revenues amp expenses Needed whenever transistors affect revenue or expenses of more than one accounting period Types of Adjusting Entries 1 Entries to apportion recorded costs amount debited to an asset account and adjusts entry made to transfer an appropriate portion of costs from asset to expense a depreciation A Depreciation 9 systematic allocation ofa depreciable asset to expense over asset s useful life Depreciableasset 9 physical objects which retain there shape and size but wear out or become obsolete over time eg land amp building 9 land does not wear out depreciation is an estimate used to match the revenue or expenses and requires adjusting entries every period 9 noncash expense depreciation methods 9 most common is statementledger depreciation expense cost of asset USEFUL life depreciation expense Accumulated depreciation contra asset account b Prepaid expenses 9 Assets that become expenses as used eg insurance rent and supplies Supplies 9 dr supplies expense estimagmount used or shop supplies Insurance 9 dr insurance expense As used or unexpired insurance 2 Entries to apportion unearned revenue 9 collections for services to be rendered for future periods amants collected in advance are not revenue until they are earned unearned revenue deferred revenue 9 liability because ofobligation to perform future services when cash received dr cash cr rent revenue earned 9 Rent is a very common example 3 Entries to record Unrecorded Expenses recognizes expenses that will be paid in future transactions a eg salaries of employees amp interest salary amp wage expense gt amount unpaid at end of period salary amp wages payable cash amount borrowed Note payable gt Interest expense lnterest payable amount interest accrued that penod 4 Entries to record unrecorded revenue Revenue earned during current period but not yet billed to customers or recorded eg some services performed but more likely to occur later amp then billed Dr AR egt amt revenue to recognite but not Cr Repair Service Revenu yet billed DR Cash or AR entry to record collection of gtccrued revenue CR repair Service Rev Income Taxes for income amp losses Expense refund B Corporate Income Tax recognized by corporations in the periods in which taxable income is earned 9 use an adjusting ent taxable x tax rate one tax expense income v conforms with tax laws income tax expense income tax payable Income tax is shown separate form other expenses because paying tax does not help produce revenue Revenue Expense IBIT Income tax net income Income tax Expense or Income tax payable Income tax payable income tax benefit Income tax payable cash Materiality relative importance of an item or even If knowing ofthe item might reasonable in uence the decision of users of nancial statements Closing Temporary Accounts Balance sheet accounts 9 permanent or real accounts Income statements amp Dividend accounts 9 temporary or nominal accounts Closing entries 9 made to close all temporary accounts into retained earnings to update retained earnings Revenue amp expense accounts are closed at the end of each accounting period by transferring balances to summary accounts called Income Summary close revenue accounts Dr Revenue Cr Income summary close expense accounts Dr Income summary Cr expense close income summary Dr retained earnings drcr to be determined close dividends Dr retained earnings Cr dividends Once all closing entries are completed prepare after closing Accounting Cycle Journalize transactions Post to ledger Prep trail balance Yearly adjustments Prep adjusting trail balance sheet Prep nancial statement and disclosures Journalize and post closing entries Prep after closing trail balance mwmmhwwe Accrual basis Cash basis Chapter 3 The Accounting Cycle Capturing Economic Events Accounting Records 1 Ledger 7 entire group of accounts Account 7 single Balance Sheet or Income Statement item Usually T account Title Debit side Credit side Foot T account to determine a balance Asset account debit balance Liability account credit balance Double entry accounting Running balance form of account 7 keep a running total of each account Ledger arranged in Financial Statement order Assets Liabilities Equity Revenue 7 Expense Chart of accounts 7 List of account titles and numbers 2 Journal or book of original entry 7 each transaction usually recorded in journal at certain times Debit or Credit balances are posted to accounts in the ledger General Journal Page 93 Each journal entry has Date Name of account Dr Cr and Explanation Post Journal entry to ledger or T accounts 7 see page 94 3 Trial Balance 7 two column schedule listing names and balances of accounts in order Accounting cycle 1 Record transaction in journal 2 Post to ledger accounts 3 Prepare a trial balance 4 Prepare nancial statements Net Income 7 increase in owners equity resulting from pro table operation of business Net loss 7 decrease in owners equity Retained Earnings 7 Balance Sheet equity account re ecting increases and decreases in net income Distributions or Dividends reduce Retained Earnings Income Statement 7 one page Financial Statement summarizing pro tability of business over a period of time Revenue 7 expenses net income See page 103 Accounting period 7 period of time covered by the income statement Calendar year vs Fiscal year Revenue price of goods sold services rendered during an accounting period Revenue is earned when goods are sold or when services are rendered Called realization principle revenue value of goods sold or services rendered Expenses 7 costs of goods services used in the process of earning revenue Matching Principle 7 expenses offset revenue on a basis of cause and effect and are matched against revenue when expenses help produce that revenue Be aware of timing OE Owners Equity T Cr Revenue gt OE T Cr OE Owners Equity L Dr Expenses gt OE LDr Dividends 7 distribution of assets to shareholders and are not expenses but distribution of pro ts to shareholders Recording Revenues and expenses See page 109 1 Journal entries 2 T accounts 3 Post to Trial Balance see page 111 Jvmn 9 0 Sn E30 W 153 3n qu 3 pw uq 9 viJu gw g 13 GNU 25 mi 3 43 343 9 36 9 Q50 4956 airQ Maw Q Sauva 5 g 0 i 033 3amp5 431253 C359 can 55 7 339 95 2 143 ns mg QJQEUCS 0c t 3H za IdQ 33 2x 7 38303 H5 gang R33 FiFLommJ v 1 m6 ult sD SSQQXw 40 E w i WLaiQWWo Ekbmg QSC mJO AXEg3 quu v31 33 a H230 6 310 0c 9H W DAMW u 4amp0 7 26 Lo wJ au x d vxoe J 033 J 4 is lam u J63 fig 43 05 JGCGmLJQ 005 T9 1650 nv iguwL 80w 30AM 4 r k E 3 m1i m l 9 Egg U L PDWSYL m a swim F 6 Omsk 0 do warmea m gma Q CUP ch G baar a dzcadors wwwp CED we Okadwu 5 Org 0196 wsks m Erm WNW memo Nov aw o erinw mr 5 Mr 3W maWo p D WK b mdc cwwuk C JoR 96x diredovs w am pm W 26 CoriS chc Dq39 rwnu rx W 63 Mama Q3 quwd who WHO 6 QWAA 3 ma av3 4M awnval 00K dArUH av or o pus43 39 36 usfp ODINLEA Q1 mRz V wwaE a 5m dych mcw 39 mfg bF Lm yak er galcml 51le CWW O 3974wa cwd r raftrh r wwtlv censors LWdlt JomuaWQpK W UPS CEO CFO wAerMrj T LAJvf r DHFLLC VLDA 9 ismoonuz UyaQMV c Pgbhws owm J adk W J pg W 52 F Po Iu 49 A p lam W mmmew wswn 1 E NWKA Af a Wu 3de cwvaxg ptM Na APK MW comm bkb lt ra vkpmal vomg 1863 parka vwx dw t bond3 ragga dam 9 muffs upon up 6 Wrcz 3amp4 dwkuhckxm AJru J gamma 0 h dww song pod YJQS39LN as 123 agalsxmk wmwmkwlt Murphy r dwdqnar m grew m Almud rmsai d I an Qt x6 3w away k W W WWs Vbc 3 FLWKQA ap c mm m aux g Mumdeth CCAVAJOW S ok Wu l g nw ahK We ragoon nom bak gum SW 3 k gapmaka mu ganLL xka 7 For WA 57 Wuu bbb 304 CD NLYAV RD CA3 3Q 3x001 vagu Qor bch WE 39Lwr odc m d rzAw WVQ rec39d or ghrs wow m LKUWUJO Q mohxc MAfr UD worm Cm tc 1 Sob amgmons D US Wakecs cw Q n guruwet 3910644 Highs 05 s cw id 3er GP CL 053614 442 w W dono MA ak 9x 9961 FicquAM 51 PIC gt 1 41 Bmwwaw Ego i gt rm h A bc L 15 or QS Pad m APC CWVHJ 0K Am a difp k ogx wr jjgm E 50mins WV 5px gw 9mm ALM Y3 Wkd x8 OM hore nch 4mm stpr ebm 5ka a ts mww 4 ma ds w M A3 U 4W st 14 yb W aiJr C I v S k nun smmmcm HwyU 2 39 v 39f 7 J rmm a HVL39WJ 11 39 Mwu fmoa vyarw 1ft W 0 Wuawk 0mg WUUNQL CRCLLL UY mui Valwk Wu no mgw on cap 6 Qq JW a MCOOVWS Kamaum Qnmrwwga gnu0 03mm ammo are W or 9 d3 gnaw an NW5 39L Jlt LD EHJ Mr GLWH Wc J J W 632 ahOVLD g as mv IM mpov LM LMCL b ngwkexS macaw 0 3 m a4an 5quot my MacJ HMO turd L M ch m Cm www W gt Wag3 m mkk guru WAV A WV mi 00va65 15 3a mm 3 5V 5 Ch 2 Basic Financial Statements I What is accounting Business entity economic unit that engages in identi able business activities separate form the owner personal activities II Financial Reporting Includes A Balance Sheet done at the year end amp includes 1 Assets economic resources owned by a business with future value eg cash building inventory 2 Liabilities debts or future payments eg accounts payable notes payable 3 Owner Equity owners claim on the assets of a the business eg capital stock retained earnings Accounting equation Assts liabilities owners equity B Income Statements report of company s revenues and expenses ie pro ts for the entire year Revenues Expenses Net Income C Statement of Cash Flows reconciles increases or decreases in cash account for the year including Cash ows from 1 operating activities 2 investing activities 3 Financing activities D Statement of Retained Earnings Discuss effects of 1 issuing stock 2 purchase an asset a for cash b on account 0 with financing 3 sell an asset 4 collect a receivable 5 pay a liability 6 earn revenue 7 pay expenses a for cash b on account lll GAAP 9 Ground rules for nancial reporting and provide framework for info included in Financial Statements amp presentation of information no comprehensive list of each GAAP amp new ones emerge continually we cover in this chapter 1 business entity concept economic unit which uses speci c assets amp incurs speci c debts not personal information 2 costs principle asses are accounted for at cost historical cost 3 going concern assumption a business is a continuing enterprise 4 objectivity principle assets are objectively valued amp can be veri ed by independent reports 9 another reason for cost 5 stable dollar assumption by adhering to the cost basis of accounting we imply that the dollar is stable 9 doesn t work for periodscountries with severe in ation 6 Concept of adequate disclosure users of nancial information are informed of any facts necessary for interpretation of nancial statements Org in uential in developing GAAP 1 FASB most authoritative source independent rule making body amp issues SFAS 9 of cial expressions of GAAP 2 SEC government agency with legal power to establish accounting principles amp reporting requirements for publicly owned companies 3 AICPA professional association of CPA s 4 Institute of Management Accounts FMA 5 American Accounting Association AAA Primarily accounting educators 6 authoritative support for accounting principles usually from unof cial sources eg what is used widely in practice Forms of business organization 1 Sole proprietorship business owned by 1 person personally liable but nancial statements would show only sole proprietor ship not individual 2 Partnership 2 or more persons voluntarily acting as coowners in lnc 3 Corporations recognized by law as an entity separate from its owners limited liability stock certi ed issued to shareholders and may be transferred N 55 Wcm m mmdmcm gt cupme 1 A 3951 39 rm A a 7 salt KIV 7 1 4 gt m rv A IN C 1g an1 W w 79 469 CAB Mam Hawk WV 101 W 7 08 Lwtcl acctT2 OUPMJ jar 13L m bumUgo ups mn by Pan W plan t WWW W n 11 6de W5 WE axdlm SEMIJ qzw hawL no 9ng bubsfund cue c a 33 szc mark 3 1031 ourrurquot an Tl DOUMEI I C mm 15me SN QLquerd quotBr od W LML41DA d 0 W4 hlnbU 5 W udgt 1M WP QMDnabi NW am 413 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