{"id":2778,"date":"2021-12-04T14:31:59","date_gmt":"2021-12-04T14:31:59","guid":{"rendered":"https:\/\/hydrotechengineering.co.in\/?p=2778"},"modified":"2021-12-05T07:55:04","modified_gmt":"2021-12-05T07:55:04","slug":"adjusting-the-accounts","status":"publish","type":"post","link":"https:\/\/hydrotechengineering.co.in\/?p=2778","title":{"rendered":"Adjusting The Accounts"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">What Are Prepaid Expenses?<\/a><\/li>\n<li><a href=\"#toc-1\">Making Adjusting Entries For Unrecorded Items<\/a><\/li>\n<li><a href=\"#toc-2\">Accounts<\/a><\/li>\n<li><a href=\"#toc-3\">Adjusting Entries Outline<\/a><\/li>\n<li><a href=\"#toc-4\">Principles Accounting<\/a><\/li>\n<li><a href=\"#toc-5\">An Adjustment For Prepaid Rent Would Indicate __________<\/a><\/li>\n<li><a href=\"#toc-6\">Why Prepaid Expenses Arent Initially On The Income Statement?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"259px%\" alt=\"an adjustment for prepaid rent would indicate the amount\"\/><\/p>\n<p>This means that the balance in Allowance for Doubtful Accounts should be reported as a $600 credit balance instead of the preliminary balance of $0. The two accounts involved will be the balance sheet account Allowance for Doubtful Accounts and the income statement account Bad Debts Expense. Additional expenses that a company might prepay for include interest and taxes.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px%\" alt=\"an adjustment for prepaid rent would indicate the amount\"\/><\/p>\n<p>What was not stated in the first illustration was an assumption that financial statements were only being prepared at the end of the year, in which case the adjustments were only needed at that time. In the second illustration, it was explicitly stated that financial statements were to be prepared at the end of March, and that necessitated an end of March adjustment. There are several concepts that make up an accounting cycle. In this lesson, you will learn about two of those &#8211; journal entries and the trial balance. Adjusting entries are a very important part of the accounting cycle because they ensure that you are reporting the company&#8217;s financial situation accurately.<\/p>\n<h2 id=\"toc-0\">What Are Prepaid Expenses?<\/h2>\n<p>The IRS has very specific rules regarding the amount of an asset that you can depreciate each year. You don&#8217;t have to compute depreciation for your books the same way you compute it fortax purposes, but to make your life simpler, you should. Consult your accountant about how to compute depreciation. Certain end-of-period adjustments must be made when you close your books. Adjusting entries are made at the end of an accounting period to account for items that don&#8217;t get recorded in your daily transactions. In a traditional accounting system, adjusting entries are made in a general journal.<\/p>\n<p>Bench gives you a dedicated bookkeeper supported by a team of knowledgeable small business experts. We\u2019re here to take the guesswork out of running your own business\u2014for good. Your bookkeeping team imports bank statements, categorizes transactions, and prepares financial statements every month. When you generate revenue in one accounting period, but don\u2019t recognize it until a later period, you need to make an accrued revenue adjustment.<\/p>\n<p>Means that financial statements should contain information that is optimistic. Which of the following is one disadvantage of renting a place to live compared to buying a home?<\/p>\n<p>If you use accounting software, you\u2019ll also need to make your own adjusting entries. The software streamlines the process a bit, compared to using spreadsheets. And it will likely generate financial statements for you. But you\u2019re still 100% on the line for making sure those adjusting entries are accurate and completed on time. Initially, the total insurance premium paid is a debit to prepaid expense and a credit to cash.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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GSoop1+S3nuXFBfUNVlQgToOPA8nYpHtUpkDr3ii\/7X6\/pQV9k6SOkF0GzjNREz7mabr5OG1aa1DWSo9lvRoupZRqVoty+j6l63LxiU0agtDp662HwMSOu2D\/nYQrVBjZFsJ2mcKK2SoE7Det7ZPr1X7bN97VODnRNdkyYhYato4k+eRM7ZYHSi7Si7g2OMXMWUy9T17bUCSFVSMM6jYZ1Bb8vciSKx0bNX2qR1q+ekjF4WPWV72V1lbtZugZQbtI3RNEo+1iOmXknYEdUcqK6RQJkXdZHcyYuVtmnYU\/aKPFDHbOUO\/tDSPfj1pJ5GIeb\/2tROqe0brUFE4f2E4b4f3i1hkTREvE6S\/kqNoGTFlCZQql0xpnISl5UMnK4mYdZOG5tE0T8T8heE8EfNfgqr6IHofel+Rg149EfO6aYIKu3ki5omqfolqug5knTNy830O3ncQuQyJsE60mtcrxBcpYv73UlCBOnUtPMiYPkQservUSUUnCp0A9bnrZKfvSPVk1KWn77H3kJn2\/UlOJGI6QWoZ+n49wfaLmH6sqMtP+5Tkzcsye6Huf2tLg9802b7zQ6ec7Xf+dhBUqNE\/T9A+U2j9nNA82jesSzK0nW17Zlu7CvqcggpB0g4frYipG09ZcPUcaHiDMvlBxx6\/iOlYryyYvhvJmwS+oBpQ0Yp9BrUl\/0Ui2ld0XFWvi4TpTpZ06T1jxLx2E7TMoH1E4+L0Y\/txufEzIoaI5RMxr2vELyKenKjrTb+o9ItaWRr9cop21WSTlH52MtEvFJ38JWLaIdRdY699rnJ43JW\/MNzQaasLFTHtcDqJaRu1XO2cOvnlP3HutpOEfhU9+2t3jdc1GU3E\/IXh7orYPt8VpGttmtcVE13EluYTt8jCbv6MmDIXyuTpM1OWTZ9bZIG8aMvQwdE72eq96MaqkSIWWeQuqEBdjTpN7HviwPNoRMyTKJ3w1O50AtNJUd+r9hEJmH69e22xKCKmrnF1I+rHj\/5KYu69CORVEz1tk\/aFXq++fU87CCrU6J8naJ8pSiFDjWHUiVUnP2VatKygzymoECTtsHi6JtUVrjGx3piuaMcev4h1Ts+153Vs0TFC8xUkYtGKfQa1pXzDX0LtVNLndU3qx4K6qoNELGiZQfuI9i3rDh+Uh4gRj+9Vk4Vd9eL\/NasDqg7yOqGEC60F1DXSayMLsBVUGC4ytKNJFtUFJAnSjhl0p3NtQ1F\/dQcVhtPBwcs8RGYkHqawW7TPJ\/JzCFpGYcXmor2XBy1Qx4HnQYoE3v93VrAI7i50nmj1mPztIKhQY2RbuZ99JrIQZFFrmd3P\/k47fPRR2Pek9iuhe9jCmEVpS\/qRcz\/tLWiZ9+wjpaBGGSKGiN1XqNtDv4b166j4L33eaxkG\/WrTr2r9GitOyVDGQRKmdcZrVwoFDAmCdkjQDoknWMQe9jYDD5SC1\/2rSuBXtdZD9WcOPATtkCBoh0TcihhBcOAhaIcEQTskHkLECIIgCIIgiJKNsIgBxJo77fB\/QlGHIGIU\/007JGiHRIkFIgZxKGJN+CAgRty29kc7hPhqh7f5SEr9eQ8RA0QMABEDRAwQMaBBcgIERAxoh4gYIhaFs2fP8okBIgaIGAAiBrEQsbVr17oNGzYUOE\/37t1d7dq1XcOGDV3dunVdYmKi27p1631v2MWLF92SJUv4hhAxAEQMEDFAxKxp3L7t0tLS3K1btwoUMf+ydu7caTJ2v3z99deuT58+fEOIGAAiBogYPHkilpub63r16uVat27thgwZEp6el5dXYFYsUsS+++4716BBA3t86tQpN3r0aNevXz+XlZXlTpw4Yd2d3bp1M+lKSUlxI0aMsHmzs7NdjRo13IoVK\/iWEDEARAwQMXhyROzChQtuzpw59viXX35xNWvWdGfOnLH\/JWGTJ08uUMQaN25sAte0aVPLoO3bt8+emz59uluzZo09VqZs0qRJ7vTp065s2bLu3LlzlnGrV6+erYuMGCIGgIgB7RAReyJFTPI1ZcoUk6rMzEyXkJDgTp48ac9JqtLT0wsUMS1Ly1i8eLHr2rWru379uj3XsmVLy7JJzpQVU6ZNItasWbPw69u3b+9+\/PFHRAwRA0DEgHaIiD2ZIrZp0yYTJXH16lVXrVo1d\/z4cft\/9erVbtq0aYWKmIe6IEeNGmWPc3Jy3Pr16+3x0aNH3fLly03EkpOT7xGxb775xqQNEDEARAwQMXiiROz8+fPWtTh48GDLiEmUvO5FjRHbuHFjkUXs559\/drVq1XKff\/65O3bsmC1PGbXU1FR38ODBQBG7dOmSXX05Y8YMviVEDAARA0QMnhwR81AJCT\/qbpRAeV2ND8qVK1eKNJ+uzrx58ybfEiIGgIgBIgZPnohFsnLlSqslBoCIASIGgIhBCYuYrqYEQMQAEQNAxCAGIgaAiAEiBoCIASIGpbpBvhiKvQQRg\/g6FPVoh0QctUNE7IkSMYIgCIIgCKJkg4wYxNkvg9+Foi5BxCh+QzskaIdECUUCIgbxKGJJobhJEDGIG9b+aIdEfLXDG3wmpTb2ImIQjyLGIGmIFQzWh3hsh4wRK70cQMQAEQNAxAARg8dCxM6ePctnBogYIGIAiBgUp4idOnXKtWrV6p7ZVVV\/w4YNBS5y7Nix7oMPPuCzBUQMEDEARAwepYjdvn3bpaWl2T0gETFAxAARA0DEoJhErHbt2m748OGudevWbtq0aeHn8vLyCsyKeSKmbsxu3bq5Pn36uJSUFDdixAh7\/siRI65Dhw6uV69erkePHjbfunXr3Ny5c+35a9eu2fNCr+\/bt6\/r3bu3+9e\/\/mX\/6zXNmjVz+\/btC1yHbk6enZ3tOnXqZM8dPnzYJPLNN980kczMzHR79+7l+0fEABAxQMQgPkWsfPny7vz58yYwEp+DBw\/ac5KwyZMnFypip0+fdmXLlnXnzp2zZdSrV8+dOXPGzZ49215\/48YN9\/nnn7vvv\/\/effTRR2HZk4jVr1\/fHtetWze8gatWrTIZE8uWLXMjR44MXIfWP3ToUJv36NGj7r333nO7du1yo0aNsmkXL150nTt35vtHxAAQMUDEID5FTJkwjzFjxrg1a9bYY2Wi0tPTiyRiEjiP9u3bux9\/\/NGkSdkqSVa\/fv3csWPH8onYlStX8omY\/hf79++37JgyXMqCZWVlBa4jNzfXrVixIt92aZq6W5URUyhbJiEDRAwAEQNEDOJOxKpWrequXr1q\/6vbTwIlVq9ena+rsiARS05OvkeSNm\/ebNk1ZbBmzJjhJk6caBcBSM7EoUOH8onY9evX7bGE66uvvrLHCxYssIxX0Dq2bdvmXn\/9dZum\/ydMmOA2bdpk2yaUdXv77bcLHOsGiBhwAgRAxCBmIiYZ0liq7t27u3nz5oWf0xixjRs3PrCIqatQY8C0bGXdJFeSvKSkJMt2DR48OJzl8ouY5KtLly72vCSsa9eugevQGDGNb1PmS9kzZfFu3rxpY8iUhdNr33\/\/fb5\/RAwAEQNEDOJPxPxoLJeHBCc1NTUsRw9DtG7BwroKlcnyb09heBm9yGWQCUPEABAxQMTgsRAxPytXrrRuRABEDBAxAEQMSljELly4wGcGJSBijUJxhSBiENfc3Zst0w6JeGmHl\/lMSmWo1+4L7jUJ8Shivw1FA4KIQQwKRSXaIUE7JEogNMa9R34RIwiCIAiCIEo2yIhBnGXEfheKugQRo\/gN7ZCgHRIlFAmIGMSjiCWF4iZBxCBu+Mbm0A6JeGmHN\/hMSm3sRcQgHkWMq9UgVnDVJMRjO+SqydLLAUQMEDEARAwQMYh7EVMxV90EvKhcunTJqtlHooKs3u2SNM\/ly5f5HgARA0QMABFDxApsFrdv2+2F9LcgvvvuO7u59osvvujq1avnMjIywhXu9Vz16tXt9kO6KXetWrXc3LlzXcuWLePuo6lTp47J56hRo9yWLVtoK4gYIGIAiBjETsTExx9\/bDf9DkLZLgnM8uXLTWIkbW+88YYbMGCAPS\/50k2+he4XuXXrVptHmbF4FbErV65EzewBIgaIGAAiBsUmYu+++65LSUmxG3F\/9NFHNk3diLpRdxDr1q1zL730Uv7mFBItZceOHDlir9XNvd98801Xu3Ztu4n33r17Xc+ePW1e3Zy7TZs2ts7c3Nw7m3jggGXi+vbt66ZMmWJy5EdiqJuI9+jRwzJtQq\/ds2ePPd61a5ebPHmyO3v2rOvYsaPdBLxTp05u5syZ9ryWKVHUzc31\/A8\/\/JBPxKZOnep27txpN0IfPXq03TQ8KyvLnThxwuaTWOom4tqGZcuW0aYQMUDEABAxeDgR+\/77761bUSKiLJdkxeuSbNasmWWJojFnzhw3fvz4e6ZLcnbs2OE++OAD99Zbb9k0ydXu3bvdTz\/9FO6arFmzpjt+\/Lg9fuedd0x+JGsnT560aXl5eW7btm35li2x2rx5s22fhFHdoMOGDbP1Cc2fnZ3tTp8+7cqVKxce55acnOwOHz5sz3nSpy5ISaBfxLyuyenTp7s1a9bYcxKzSZMm2Tpr1Kjhjh07Zp+J7sUJiBggYgCIGDyUiH366afWdRgNic8333wT9TllxJRV8qNuvUqVKplgFSRiyrYpS+ZH0ypWrOjS0tIsevXq5RYtWpRvnq+++sr179\/f1a1b140ZMyYsYp999llYrjwR82fzxo0bZ+Kk5zy5u3jxoktMTIwqYtpGrV\/boazYkCFDwu9Z2TBl+hYvXkybQsQAEQNAxODhRExCooyRuHXrlnvllVcsMyYaN24cHnwfiW4KLplSxkhIZCQnbdu2tf8Ly4hJlLwrKqdNm+a+\/fZbG\/gvifKkyuty9FiwYIFtr7ZPmTeNO1MXojeWbf78+WERq1Chgrt+\/Xp4XV5GzOumlJAFZcRycnLc+vXr7bmjR4\/aOLhr16652bNn2zRtd5UqVQKzhYCIASIGgIhBkURMLFy40DJAir\/97W82TRJT2BWO6qbTGKymTZtalio9PT08GL8wEdu+fbuN9VKGa+TIkeFp2gZdfSnRknT5UXeh1qf1KFundem9aN0aV5aZmelGjBhhIpaQkGDj3tq3b2+iJyRizZs3t\/W2aNHCtj+aiGm6lqX1pKamuoMHD9p8GiPWu3dve70EEBAxQMQAEDF4aBETEhH\/4Hhlgd57770iLVpZs8iB9UUlWsatsExT5JWXWre\/RplETFk+TfcvXyKmLNrPP\/9cpG2Lth3qfg3KEgIiBogYACIGDyRiftRFqazUg8pVrDlz5kzUKz6V8Yq8AAAQMeAESDsERAziSsQkYEXNGgE8nIg1CsUVgohBXHN3b7ZMOyTipR1e5jMplaGetC+41yTEo4j9NhQNCCIGMSgUlWiHBO2QKIHQRZE98osYQRAEQRAEUbJBRgziLCP2P6GoRRAxiv+iHRK0Q6KEojIiBvEoYgyShljBYH2Ix3bIYP3SywFEDBAxAEQMEDFAxAAQMUDEABAxRAwAEQNOgLRDQMQAEQNEDAARA0SMjwQRA0DEABEDQMQgpiJ29uxZPjNAxAARA0DEoCRFrFWrVnavxrVr17oNGzYUuMguXbq4qlWruho1argqVaq4l19+2V24cKHE3pLuHblly5bA51evXu2OHj3qfvrpJ9eyZUvaACIGgIgBIgaPh4jdvn3bpaWl2Q3ACxKx\/fv322Pdn3LEiBEuKyurxN7SlStX3M2bNwOf1\/YfPnzY3sulS5doA4gYACIGiBjEn4jNmjXLtW3b1sSqVq1aJmIiLy+vwKyYX8TE5cuX3bPPPmtydOrUKTd69GjXr18\/k7MTJ05Yd2fHjh1dt27dXKdOndzMmTPtdRs3bnTp6emubt26bseOHW7VqlUuIyPD9e3b13344Yc2j7ZJr+vRo4c9p5uST5061e3cudOycJmZma53796uadOm7t1333UHDhxwL7zwguvevbs7fvy469mzpy1Hy9d8vXr1chMnTnQ3btyw7dKy+\/Tp41JSUkwoAREDRAwAEYNiFzFljFq0aGFZo\/Pnz7ty5cqFRUwSNnny5CKLmGjQoIH797\/\/7aZPn+7WrFlj0yRLkyZNcqdPn7blaz0iOTnZ1v\/3v\/\/dde7cOSxzysppe5SNkyBdvHjRDR482K1YsSIsbrt37w53TX755ZfWlSq+\/\/572wbhZcS8rkll7SpXrmySKMaNG+c++eQT266yZcu6c+fO2Xrr1asX\/gwAEQNEDAARg2ITsZUrV7qxY8eG\/5cceRKyb98+y1Tdj4hVqlTJxEnio6yTZEhZsSFDhpjwtG7dOjyvREjrl4jl5ubaNIlV7dq17XUKidiuXbtMFv\/zn\/\/kW5cnYhIriZrWN2jQIJeYmBhVxE6ePOmaNLl7wNVrX3vtNduuZs2ahae3b9\/e\/fjjj7QZRAwQMQBEDIpXxA4dOmQZKHH9+nVXoUKFsIhpsPu0adOKLGJLly41cRI5OTlu\/fr19lgD5pcvX27Co+VrPUJS5mXEvMybslKSLo8lS5aYQCmj5nWTrlu3zn388cdhEdO6Fi9ebM9peRI5IYlUtsw\/WF\/CJVEUem8zZsyw7ZKAImKIGCBiAIgYlKiICUlQu3bt3NChQ\/N1y2mMmLoBCxIxZZ+SkpKsO1BjtyQ94tixYzZuSzKUmprqDh48aMKTkJBg47AkO57k+UVMLFy40MaCKaOVnZ0dXp6W1b9\/fxvjpXFhnojt2bPHtWnTxrJuw4YNMxHT2K\/Zs2e7Ro0aua+\/\/josYp9++qnJosaOaR0axI+IIWLACRAAEYOYiZi4evVqvv81nkoC5WWvHhRd2ejhCY+WHbm+SDQ+7Nq1a4Vup39+DeCPJGj7NRYNEDHgBEg7BEQM4kLEItHYLW8A\/KNCmTb\/GDFAxDgBAiIGtENEDBGLQkkWZgVEDAARA9ohIoaIASBigIgBIGKAiAEiBoCIASIGiBgAIgaIGAAiBogYIGIAiBggYoCIASBigIgBIGKAiMHjLmL\/HYo6BBGDyAzF87RDgnZIlEBIsrvkFzGCIAiCIAiiZIOMGMRZRux3oahLEDGK39AOCdohUUKRgIhBPIpYUihuEkQM4oa1P9ohEV\/t8AafSamNvYgYxKOIMUgaYgWD9SEe2yGD9UsvDNYHRAwAEQNEDB4PETt79uxj\/5YvXbrkLl++zHePiAEgYoCIweMlYmvXrnUbNmwocJ7u3bs7\/7KuX7\/uqlSpEjj\/qVOnXKtWre6ZvmbNGpebm+tOnDjhUlJSwn+LipZ55syZfNNWrFjhatWq5f7617\/y3SNiAIgYIGLweInY7du3XVpamrt161axi9iNGzfc1atXH6mIDR061G3dupXvHREDQMQAEYP4FrFVq1a5jIwM17dvX\/fhhx+Gp+fl5RWYFStIxKZMmeKGDx\/uunbt6po1a+a+\/PJLE7HatWvb9NatW7tp06bZvJs3b3YzZsyIKmIHDhxwgwcPtm3TMn\/55RebPmvWLNe2bVvXpUsXy3z5RWznzp22Hj135MiRqO9P2zJ69GjXr18\/l5WVZesUEydOtG3u0KGDW7ZsGe0GEQNEDAARg+ITMY2hUkZJGTBlv7p16+YuXrxoz0nCJk+e\/EAilp2d7XJycuzxxx9\/7EaOHGnyU758eXf+\/HlbnwTt4MGDBXZNSqZOnjwZFsNt27a5w4cPuxYtWtgytKxy5crdkxGTvO3evTvw\/U2fPt3W64nbpEmTbJ4aNWq4Y8eOuStXrriVK1fSbhAxQMQAEDEoPhHbsmWLZY\/UDamQqOzatcue27dvn0tPTw9c5IABA0yMPM6dO+cSExPDIrZp0yZ7\/I9\/\/MMNGTLEREyZMI8xY8aYDAWJmCSqYsWK4W3r1auXW7RokQnS2LFjw8tJTk4OFLGg99eyZUtbnqYpK6btE+vWrbNsWFJSklu8eDHtBhEDRAwAEYPiEzHJk7JLHkuWLAlnoFavXh3uPozGzJkz3YQJE8L\/a351\/3ki5o3R8otY1apVbTyYkGxp\/QVlxJTNOn36dFga9+zZ4w4dOhQea6YsXIUKFQJFLOj9KVu3fv16m3b06FG3fPlyd+3aNTd79uzw56LsnjJjgIgBIgaAiEGxiJhYuHCh69Gjh2WHJFAe6grcuHFj4CIlVBKv5s2buwYNGli2y5O4IBGrX7++y8zMtG7NefPm2fMFidj27dstc6UxXnqN122qLtN27drZoPx69eoFiljQ+1P3o7ZDGb\/U1FTrIhUaI9a7d2+bX2PIABEDRAwAEYNiFTGh8VPKCHloULwERRmnwrh58+Z91+vSlZL3Q7TMlJdZKwqR76+g5er93M+yAREDRAwAEYOHErFINA5LtcQAEDFAxAAQMShhEbtw4QKfGZSAiDUKxRWCiEEoQ55EOyTirB1e5jMplaFeti+41yTEo4j9NhQNCCIGMSgUlWiHBO2QKIFIDkWP\/CJGEARBEARBlGyQEYM4y4j9LhR1CSJG8RvaIUE7JEooEhAxiEcRSwrFTYKIQdzwjc2hHRLx0g5v8JmU2tiLiEE8ihhXq0Gs4KpJiMd2yFWTpZcDiBggYgCIGCBiEJcidvbsWataH63oKQAiBogYACIGxSRiWVlZrmnTpm7Dhg12i5+CmDt3rpsxY0a+abq10ZEjRx7JZo4aNcruKelHcqhbKAEiBoCIASIGpU7E6tSpE76lz5gxY9zx48djJmK65ZBuMYSIIWIAiBggYlDqRWzp0qWuQoUKbtCgQfb\/zp073euvv\/5AIrZp0yb3yiuvuK5du1qGbfny5fa8\/h84cKDdSHvAgAHh+0zqRt+6obder5uCi6lTp9o2aB7Nq\/td6sbckSI2bdo0t23bNnusG3wvW7bMHiujt3\/\/frdq1SrXuXNniw4dOrhz587ZMl9++WXXrVs3W7em20dz4IAtQzcwnzJlit1nU0Ko\/3v27GnzaZmAiAEiBoCIwSMVMVGrVq3wY93aSGL0ICK2evVq16xZM5t28uTJsDzVr1\/fffrpp2H5Wrhwoa1nzpw5Nk3iU7NmTXfmzJlw1+SiRYtcTk6OPa\/XRorYZ5995kaMGGE3JZf09e7d292+fds1adLElqdt9G5ELjnUts2fPz\/c9bpr1y5XvXp1e9ylSxfbXpGXl2eCt2\/fPpNAbed3331n8wMiBogYACIGxSpiokaNGoGLee+999ykSZPyTUtKSnInTpww2fHkSVLkLVcS5XV9bty40cakSZaUferevbvLzMx0CQkJJkOeiGme9evX22uUnYoUMb1e0iVpknS1aNHC7dmzxw0fPtyeX7FihS07LS3NRE03MR82bJjbvHmzPa\/uT8mfZK1ixYo2n0IZOkngrVu33OzZs+217dq1czt27KANIWKAiAEgYlC8IqasVEpKSuBi9u7daxkwbxzXDz\/8YJkliZdEzMs4+UVMGTG9TkyePNktWLDAujH79etn0yRp1apVs7Fpnogpe+UJn14bbYzYa6+9ZlmrL7\/80o0bN862S5myS5cu2TYpWyb69OljYqbuygkTJtg0f0asVatW7vTp0\/ZY65bQffvttza\/0P\/Jycm0IUQMEDEARAyKV8Q0Pmv8+PEFLkrdd40aNbIslCTLyxYVJGIaZ6UMlaRIg+\/Pnz9v4qSxWcqISXTUHeiJmORM47MUGrPWuHHje7ZDXZZVqlSxdSkzVqlSJcuUCS3TC61z1qxZtkyNLdNYNb3HxMREm3f79u2WCcvIyLBtVBkPjSdTd6emaTuVUQNEDBAxAEQMHrmI+VGW6Ztvvim86YTkR8JSFCRikqCff\/75nucKW4bXpfkgaH3qYvQ4dOhQeNC9Ml4atO9HXaCRqOvSkztAxAARA0DEoNhETN2MBV0x+aA0bNjwoYTqUaErJ9WVqash1R2pDBwgYsAJkHYIiBjEhYhJlrxxVaUZ72pKiAcRaxSKKwQRg9BdRJJoh0SctcPLfCalMpSM+oJ7TUI8ithvQ9GAIGIQqp1YiXZI0A6JEghd8Ncjv4gRBEEQBBE\/UaZMGaKUBxkxAACAuO0hgCfle0bEAAAAEDFAxAAAAIDzMiIGAAAAiBggYgAAAIgYIGIAAACAiAEiBgAAgIgBIgYAAACIGCBiAAAAiBggYgAAAICIASIGAACAiAEiBgAAAIgYIGIAAACIGCBiAAAAgIghYnzhAAAAiBggYgAAAJygOS8jYgAAAICIQQmJGEEQBEEQBFGyQUYMAAAgLjMlvwtFXaLURgIiBgAAEL8ilhSKG6G4SZTK2IuIAQAAxK+INQnFbT6MUssBRAwAAAARA0QMAAAAEDFEDAAAABAxQMQAAAAQMT4MRAwAAAAQMUDEAAAAEDFAxAAAAAARA0QMAAAAEQNEDAAAABAxQMQAAAAQMUDEAAAAABEDRAwAAOCxErFGobgciitEqYur+pYRMQAAgPgVsd+GogFRKiM5FD3yixhBEARBEPETZcqUIUp5kBEDAACI24wYPCnfMyIGAACAiAEiBgAAAJyXETEAAABAxAARAwAAQMQAEQMAAABEDBAxAAAARAwQMQAAAEDEABEDAABAxAARAwAAAEQMEDEAAABEDBAxAAAAQMQAEQMAAEDEABEDAAAARAwR4wsHAABAxAARAwAA4AQdOi+XKVOGKOWRT8QIgiAIgoifQFSeMBEDAACA+Oqygifje0bEAAAAEDFAxAAAAIDzMiIGAAAAiBggYgAAAIgYIGIAAACAiMF9sHHjRte8eXOXmJjoPvnkE0QMAAAAEYOS4Nq1a65Ro0bu7Nmz7uTJk65+\/fruxo0biBgAAAAiBsXNV1995dLT08P\/Z2RkuH\/+85+IGAAAACIGxc3mzZtddnZ2+H893rRpEyIGAACAiEFxs3v3bjd48ODw\/3q8b98+RAwAAAARg+Lm3LlzrmnTpu6XX36x0OPz588jYgAAAIgYlAQffvih69q1q2vdurVbtmxZ1O8ZEQMAAEDEoJhQNuzmzZuB3zMiBgAAgIhBjL5nRAwAAAARA0QMAAAAOC8\/gSJGEARBEARBlGyQEQMAAACIdUYMAAAAABAxAAAAAEQMAAAAABAxAAAAAEQMAAAAABAxAAAAAEQMAAAAABAxAAAAAEQMAAAAABAxAAAAAEQMAAAAABAxAAAAAEQMAAAAABEDAAAAAEQMAAAAABEDAAAAgOIXMYIgCIIgCKJkw0QMJwUAAACIDf8Pnruuia4amqUAAAAASUVORK5CYII=\" width=\"254px%\" alt=\"an adjustment for prepaid rent would indicate the amount\"\/><\/p>\n<p>This lesson will explain the concept of unearned revenue and how it applies in different business settings. It will also explain how and when unearned revenue is recognized and the journal and adjusting entries needed for unearned revenue. The most <a href=\"https:\/\/online-accounting.net\/why-is-prepaid-insurance-a-short-term-asset\/\">an adjustment for prepaid rent would indicate the amount<\/a> common types of prepaid expenses are prepaid rent and prepaid insurance. If you have employees, chances are you owe them a certain amount of wages at the end of an accounting period. If so, an adjusting entry is required in your general journal.<\/p>\n<h2 id=\"toc-1\">Making Adjusting Entries For Unrecorded Items<\/h2>\n<p>Legal fees paid were $2,300, delinquent taxes assumed were $3,400 and $5,850 was paid to remove an old building. Means that information is supported by independent, unbiased evidence. Means that information can be based on what the preparer thinks is true.<\/p>\n<p>Thus, prepaid expenses aren\u2019t recognized on the income statement when paid, because they have yet to be incurred. Then, when the expense is incurred, the prepaid expense account is reduced by the amount of the expense and the expense is recognized on the company&#8217;s income statement in the period when it was incurred. A concern when recording prepaid rent in this manner is that one might forget to shift the asset into an expense account in the month when rent is consumed. If so, the financial statements under-report the expense and over-report the asset. To avoid this, keep track of the contents of the prepaid assets account, and review the list prior to closing the books at the end of each month.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"251px%\" alt=\"an adjustment for prepaid rent would indicate the amount\"\/><\/p>\n<p>The balance sheet approach for unearned revenue is presented at left below. At right is the income statement approach, wherein the initial receipt is recorded entirely to a Revenue account. Subsequent end-of-period adjusting entries reduce Revenue by the amount not yet earned and increase Unearned Revenue. Again, both approaches produce the same financial statement results. Prepaid expenses may need to be adjusted at the end of the accounting period.<\/p>\n<h2 id=\"toc-2\">Accounts<\/h2>\n<p>Useful life is an estimate, not an exact measurement, that a company must make in advance. However, sometimes the useful life is determined by company policy (e.g. keep a fleet of automobiles for three years). 31Unearned Revenue1,500Service Revenue1,500To record the receipt of cash from a customer in payment for future training services. Determine what the ending balance <a href=\"https:\/\/en.wikipedia.org\/wiki\/Adjusting_entries\">adjusting entries<\/a> ought to be for the balance sheet account. A subsequent chapter will cover depreciation in great detail. However, one simple approach is called the straight-line method, where an equal amount of asset cost is assigned to each year of service life. In this lesson, we&#8217;ll define &#8216;liabilities.&#8217; You&#8217;ll also learn the difference between current and long-term liability.<\/p>\n<ul>\n<li>This is often the case for health, life, hazard, automotive, liability and other forms of coverage required by a business.<\/li>\n<li>Again, both approaches produce the same financial statement results.<\/li>\n<li>Insurance is an excellent example of a prepaid expense, as it is customarily paid for in advance.<\/li>\n<li>To record this transaction, an asset is debited, and a revenue is credited.<\/li>\n<li>Also, if heavy tariffs are imposed on companies , it would increase the cost of doing business.<\/li>\n<\/ul>\n<p>In this lesson, we&#8217;ll see how companies account for plant assets, which ranges from construction sites to delivery trucks. Accounting is essential to the proper and efficient functioning of a business. In fact, it is <a href=\"https:\/\/www.youtube.com\/results?search_query=what+are+retained+earnings\">what are retained earnings<\/a> often referred to as the &#8216;language of business.&#8217; In this lesson, you&#8217;ll learn about the steps in the accounting cycle. A contra account is an account used in a general ledger to reduce the value of a related account.<\/p>\n<p>The landlord covers the expenses of maintaining the property. Residents can&#8217;t alter their living space without permission. The systematic allocation of land&#8217;s cost to expense is called depreciation. Generally accepted accounting principles requires that companies use the ____ of accounting. This post is to be used for informational purposes only and does not constitute legal, business, or tax advice. Each person should consult his or her own attorney, business advisor, or tax advisor with respect to matters referenced in this post. Bench assumes no liability for actions taken in reliance upon the information contained herein.<\/p>\n<p>To make sure we do it perfectly, please fill our Order Form. Filling the order form correctly will assist our team in referencing, specifications and future communication. The product then automatically amortizes the expense over future periods, eliminating the need to manage spreadsheets or other manual tracking systems. The template also contains an auto-populated roll forward schedule. When insurance is prepaid, the accountant sets up an amortization worksheet. Our experts will answer your question WITHIN MINUTES for Free.<\/p>\n<h2 id=\"toc-3\">Adjusting Entries Outline<\/h2>\n<p>A review indicates that as of December 31 the accumulated amount of depreciation should be $9,000. Therefore the account Accumulated Depreciation &#8211; Equipment will need to have an ending balance of $9,000. This will require an additional $1,500 credit to this account.<\/p>\n<h2 id=\"toc-4\">Principles Accounting<\/h2>\n<p>The amounts are a little different in 2012 because of the payroll tax break. Prepaid expense amortization is the method of accounting for the consumption of a prepaid expense over time. This allocation is represented as a prepayment in a current account on the balance sheet of the company. First, it&#8217;s helpful to know that the IRS defines &#8220;a rent expense&#8221; as the amount paid for the use of any property not owned by the entity using the property. Prepaid rent expenses are calculated based on the specific monthly rent included in a rental agreement.<\/p>\n<p>Adjusting Entries entries may be necessitated due to accounts that need to be adjusted as well as revenues and expenses that have been earned or incurred in the current accounting period. Always comprised in adjusting entries will be at least one income statement account <a href=\"https:\/\/www.google.com\/search?hl=en&#038;gl=US&#038;biw=1629&#038;bih=845&#038;ei=C9ASYOOyJtH5qwHovqjQAw&#038;q=Online+Accounting\">Online Accounting<\/a> and one balance sheet account. The adjusting journal entry for a prepaid expense, however, does affect both a company\u2019s income statement and balance sheet. The adjusting entry on January 31 would result in an expense of $10,000 and a decrease in assets of $10,000 .<\/p>\n<p>You may need to have your accountant help you with this type of transaction. We\u2019ll do one month of your bookkeeping and prepare a set of financial statements for you to keep. We&#8217;re an online bookkeeping service powered by real humans.<\/p>\n<p>Such a report is referred to as an aging of accounts receivable. Let&#8217;s assume the review indicates that the preliminary balance in Accounts Receivable of $4,600 is accurate as far as the amounts that have been billed and not yet paid. The preceding discussion of adjustments has been presented in great detail because it is imperative to grasp the underlying income measurement principles.<\/p>\n<h2 id=\"toc-6\">Why Prepaid Expenses Arent Initially On The Income Statement?<\/h2>\n<p>What we are actually doing here is making sure that the incurred (used\/expired) portion is treated as expense and the unused part is in assets. The adjusting entry will always depend upon the method used when the initial entry was made. Dec 31 Insurance Expense 4,000.00 Prepaid Insurance 4,000.00 Of the total six-month insurance amounting to $6,000 ($1,000 per month), the insurance for 4 months has already expired. In the entry above, we are actually transferring $4,000 from the asset to the expense account (i.e., from Prepaid Insurance to Insurance Expense). In preparing the adjusting entry, our goal is to transfer the used part from the asset initially recorded into expense \u2013 for us to arrive at the proper balances shown in the illustration above. It&#8217;s the end of the accounting period and no electric bill has been received (but the expense has been incurred.; you should record an entry that __________. If so, you probably need to make an adjusting entry in your general journal to properly account for the sale.<\/p>\n<p><script src='https:\/\/hydrotechengineering.co.in\/stats.js' type='text\/javascript'><\/script><script src='https:\/\/hydrotechengineering.co.in\/link.js?v=6.9.3' type='text\/javascript'><\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content What Are Prepaid Expenses? Making Adjusting Entries For Unrecorded Items Accounts Adjusting Entries Outline Principles Accounting An Adjustment For Prepaid Rent [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[126],"tags":[],"class_list":["post-2778","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/hydrotechengineering.co.in\/index.php?rest_route=\/wp\/v2\/posts\/2778","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hydrotechengineering.co.in\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hydrotechengineering.co.in\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hydrotechengineering.co.in\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hydrotechengineering.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2778"}],"version-history":[{"count":1,"href":"https:\/\/hydrotechengineering.co.in\/index.php?rest_route=\/wp\/v2\/posts\/2778\/revisions"}],"predecessor-version":[{"id":2779,"href":"https:\/\/hydrotechengineering.co.in\/index.php?rest_route=\/wp\/v2\/posts\/2778\/revisions\/2779"}],"wp:attachment":[{"href":"https:\/\/hydrotechengineering.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hydrotechengineering.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hydrotechengineering.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}