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Chapter3TheMatchingConceptandtheAdjustingProcessAccounting,21stEditionWarrenReeveFessPowerPointPresentationbyDouglasCloud
ProfessorEmeritusofAccounting
PepperdineUniversity
© Copyright2004South-Western,adivisionofThomsonLearning.Allrightsreserved.TaskForceImageGalleryclipartincludedinthiselectronicpresentationisusedwiththepermissionofNVTechInc.Someoftheactionhasbeenautomated,soclickthemousewhenyouseethislightningboltinthelowerright-handcornerofthescreen.Youcanpointandclickanywhereonthescreen.1.
Explainhowthematchingconceptrelatestotheaccrualbasisofaccounting.2.
Explainwhyadjustmentsarenecessaryandlistthecharacteristicsofadjustingentries.3.
Journalizeentriesforaccountsrequiringadjustment.4.
Summarizetheadjustmentprocessandprepareanadjustedtrialbalance.5.
Useverticalanalysistocomparefinancialstatementitemswitheachotherandwithindustryaverages.ObjectivesAfterstudyingthischapter,youshouldbeableto:Objective1:thematchingconcept1)Studentpaidtuitionatthebeginningofeachterm,AssetorLiabilities?2)Whywemustthinkthematchingconceptinyouraccountingrecord?Accountingperiodconceptsimilartopersonalexpenses,notallbusinessexpensesarepaidmonthly.Ifabusinesswantstoknowitstrueexpensesforthemonth,itmustconsiderallexpensesincurred,notjusttheexpensespaidthatmonth.Paymentforservicesprovidedtocustomersisnotalwaysreceivedinthesamemonththattheserviceiscompleted.Ifabusinesswantstoknowhowmuchrevenueithasearned,itmustdeterminethevalueofservicesprovided,notjustthecashreceivedinpaymentforservicesrendered.RevenueExpensesTheMatchingConceptTWOMETHODSReportingRevenueandExpensesCashBasisofAccountingAccrualBasisofAccountingUnderthecashbasisfortheaccountingperiodconcept,revenuesandexpensesarereportedintheincomestatementintheperiodin
whichcashisreceivedorpaid.Undertheaccrualbasisfortheaccountingperiodconcept,revenuesarereportedintheincomestatementintheperiodinwhichtheyareearned.CashBasisofAccountingRevenuereportedwhencashisreceivedExample:ExpensereportedwhencashispaidExample:DoesnotproperlymatchrevenuesandexpensesAccrualBasisofAccountingRevenuereportedwhenearned:ExampleExpensereportedwhenincurred:ExampleProperlymatchesrevenuesandexpensesindeterminingnetincomeRequiresadjustingentriesatendofperiodItjustsoundsmean–itreallyisn’tThinking1)IfrentforMayispaidonJune1,inwhichmonthwillitbereportedasanexpenseunder(a)thecashbasisand(b)theaccrualbasis?2)IfauniversityreceivedcashinAugustforfootballseasontickets,whenshouldthisbereportedasrevenueunder(a)thecashbasisand(b)theaccrualbasis?Thematchingconceptandaccrualbasisofaccountinggohandinhand.Becauseoftheseconcepts,someaccountsmustbeupdatedattheendofanaccountingperiodtoshowthecorrectrevenuesandexpenses.Thisprocessofupdatingtheaccountsisaccomplishedthroughadjustingentries.AccrualBasisofAccountingRevenuereportedwhenearnedExpensereportedwhenincurredProperlymatchesrevenuesandexpensesindeterminingnetincomeRequiresadjustingentriesatendofperiodThematchingconceptsupportsreportingrevenuesandrelatedexpensesinthesameperiod.20042005Paid$10,000foranadvertisingcampaignforaproductthatwillbeintroducedin2003.Soldtheadvertisedproduct.$10,000expensedin2005tomatchrevenuesPaid$10,000foranadvertisingcampaignforaproductthatwillbeintroducedin2005.$10,000recordedasanassetObjective2&3:natureoftheadjustingprocess1)whyadjustmentsarenecessaryandlistthecharacteristicsofadjustingentries.Deferralsadjustaccountsthatarealreadyapartofacompany'saccountingrecords.Deferredexpenses(prepaidexpenses)occurwhenanassetthatwillbeuseduporwillexpireispurchased.Example:Businessexamplesofdeferredexpensesincludethefollowing:Supplies—recordedasanassetwhentheyarepurchased.Asthesuppliesareused,anadjustingentryismadetotransferthecostofthesuppliestoanexpenseaccount.ThisadjustingentrywasdemonstratedinChapter1.Prepaidinsurance—whenaninsurancepolicyispaidinadvanceoftheperiodcovered,itscostisrecordedasanasset.Anadjustingentrymustbemadetotransferthecostoftheinsurancepolicytoanexpenseaccountasthepolicyexpires.2)Revenuesaredeferredwhencashisreceivedfromacustomerbeforeabusinesscompletesitsserviceforthecustomerordeliversitsproduct.Example:Unearnedrevenuesistheliabilityaccountusedtorecordcashreceivedfromcustomersinadvance.Accrualsrecordexpensesthathavebeenincurredorrevenuesthathavebeenearnedthathavenotbeenrecordedintheaccountingrecords.1)Accruedexpenses—salaries/wagesowedtoemployeesattheendofanaccountingperiodthathavenotbeenpaid;interestowedonloansthathavenotbeenpaid.2)Accruedrevenues—feesearnedbyanattorneyorrealestateagentthathavenotbeenreceived;interestonasavingsaccountorotherinvestmentthathasbeenearnedbutnotreceived.NetSolutionsTrialBalanceDecember31,2005Cash 206500 AccountsReceivable 222000Supplies 200000PrepaidInsurance 240000Land 2000000OfficeEquipment 180000AccountsPayable 90000UnearnedRent 36000ChrisClark,Capital 2500000ChrisClark,Drawing 400000FeesEarned 1634000WagesExpense 427500RentExpense 160000UtilitiesExpense 98500SuppliesExpense 80000MiscellaneousExpense 45500 4260000 4260000UnadjustedtrialbalanceCash 206500 AccountsReceivable 222000Supplies 200000PrepaidInsurance 240000Land 2000000OfficeEquipment 180000AccountsPayable 90000UnearnedRent 36000ChrisClark,Capital 2500000ChrisClark,Drawing 400000FeesEarned 1634000WagesExpense 427500RentExpense 160000UtilitiesExpense 98500SuppliesExpense 80000MiscellaneousExpense 45500 4260000 4260000NetSolutionsTrialBalanceDecember31,2005AssetsCash 206500 AccountsReceivable 222000Supplies 200000PrepaidInsurance 240000Land 2000000OfficeEquipment 180000AccountsPayable 90000UnearnedRent 36000ChrisClark,Capital 2500000ChrisClark,Drawing 400000FeesEarned 1634000WagesExpense 427500RentExpense 160000UtilitiesExpense 98500SuppliesExpense 80000MiscellaneousExpense 45500 4260000 4260000NetSolutionsTrialBalanceDecember31,2005LiabilitiesCash 206500 AccountsReceivable 222000Supplies 200000PrepaidInsurance 240000Land 2000000OfficeEquipment 180000AccountsPayable 90000UnearnedRent 36000ChrisClark,Capital 2500000ChrisClark,Drawing 400000FeesEarned 1634000WagesExpense 427500RentExpense 160000UtilitiesExpense 98500SuppliesExpense 80000MiscellaneousExpense 45500 4260000 4260000NetSolutionsTrialBalanceDecember31,2005Owner’sEquityCash 206500 AccountsReceivable 222000Supplies 200000PrepaidInsurance 240000Land 2000000OfficeEquipment 180000AccountsPayable 90000UnearnedRent 36000ChrisClark,Capital 2500000ChrisClark,Drawing 400000FeesEarned 1634000WagesExpense 427500RentExpense 160000UtilitiesExpense 98500SuppliesExpense 80000MiscellaneousExpense 45500 4260000 4260000NetSolutionsTrialBalanceDecember31,2005RevenueCash 206500 AccountsReceivable 222000Supplies 200000PrepaidInsurance 240000Land 2000000OfficeEquipment 180000AccountsPayable 90000UnearnedRent 36000ChrisClark,Capital 2500000ChrisClark,Drawing 400000FeesEarned 1634000WagesExpense 427500RentExpense 160000UtilitiesExpense 98500SuppliesExpense 80000MiscellaneousExpense 45500
4260000 4260000NetSolutionsTrialBalanceDecember31,2005ExpensesNetSolutionsChartofAccountsBalanceSheetIncomeStatement1. Assets11 Cash12 AccountsReceivable14 Supplies15 PrepaidInsurance17 Land18 OfficeEquipment19Accumulated Depreciation19 AccumulatedDepreciation2. Liabilities21 AccountsPayable22 WagesPayable23 UnearnedRent3. Owner’sEquity31 ChrisClark,Capital32 ChrisClark,Drawing4. Revenue41 FeesEarned42 RentRevenue5. Expenses51 WagesExpense52 RentExpense53 DepreciationExpense54 UtilitiesExpense55 SuppliesExpense56 InsuranceExpense59 MiscellaneousExpenseDeferredExpenses(PrepaidExpenses)P74NetSolutionsTrialBalanceDecember31,2005Cash 206500 AccountsReceivable 222000Supplies 200000PrepaidInsurance 240000Land 2000000OfficeEquipment 180000AccountsPayable 90000UnearnedRent 36000ChrisClark,Capital 2500000ChrisClark,Drawing 400000FeesEarned 1634000WagesExpense 427500RentExpense 160000UtilitiesExpense 98500SuppliesExpense 80000MiscellaneousExpense 45500 4260000 4260000Someofthesesupplieshavebeenused.OnDecember31,acountrevealsthat$760ofsuppliesareonhand.Graphically,thiscanbeillustratedasfollows:NewDataAsset: supplies
Expense:suppliesexpense
Amountofsupplies thathavebeenused
Forexample,onDecember31,AthertonPlumbing,balance$2000insupplies.AsofDecember31,only$760worthofthosesupplieswereleft.
Original Supplies………….….2,000 Entry: Cash…………2,000 Adjusting SuppliesExpense…… 1,240 Entry: Supplies…….. 1,240 (NOTE:$1240representsthesuppliesused)Suppliessuppliesexpense
12/52000Adj.1240Adj.1240Bal.7601234SuppliesExpense 124000Supplies 124000
Supplies(balanceontrialbalance) $2,000 Suppliesonhand,December31
–760 Suppliesused $1,240Dec.312005Dec.31 1,240Dec.31 1,2405514SuppliesBal.2,000SuppliesExpenseBal. 8001455
2,040
760DeferredRevenue(UnearnedRevenue)1)Ifpaymentforgoodsorservicesisreceivedbeforethegoodsaredeliveredortheserviceisperformed,itcannotberecognizedasrevenue.Revenuecanberecordedonlyafteritisearned.2)Therefore,whenpaymentisreceivedinadvance,itisrecordedinanunearnedrevenueaccount.Thisisaliabilityaccount.Byreceivingpayment,thecompanyhasobligateditselftodeliverthegoodsorprovidetheservicesforwhichitwaspaid.Thisobligationisexpressedintheaccountingrecordsasaliability.3)Ifaportion(orall)oftherevenuehasbeenearnedbytheendoftheaccountingperiod,some(orall)oftheunearnedrevenueistransferredtoarevenueaccount.Graphically,thiscanbeillustratedasfollows:NewDataLiability:uneared Revenue
:feeseared
Revenue
Amountofrevenue thathavebeenearedCash 206500 AccountsReceivable 222000Supplies 200000PrepaidInsurance 240000Land 2000000OfficeEquipment 180000AccountsPayable 90000UnearnedRent 36000ChrisClark,Capital 2500000ChrisClark,Drawing 400000FeesEarned 1634000WagesExpense 427500RentExpense 160000UtilitiesExpense 98500SuppliesExpense 80000MiscellaneousExpense 45500 4260000 4260000NetSolutionsTrialBalanceDecember31,2005Theprepaymentfor24monthsofinsurancedoesnotreflectthatDecember’sinsurancehastheoreticallyexpired.4567
31InsuranceExpense 10000PrepaidInsurance 10000Dec.31 100Dec.31 1005615PrepaidInsuranceBal.2,400InsuranceExpense15562,300Note:Youprobablyhavetheideaofhowpostingflows,sotherestoftheslideswillomitthearrows.EffectofOmittingAdjustmentQuestionSuppliesof$500wereonhandJune1,Purchased$3,000.SuppliesJune30$1,000onhand.Whatisexpense??DeferredRevenue(UnearnedRevenue)NetSolutionsTrialBalanceDecember31,2005Cash 206500 AccountsReceivable 222000Supplies 200000PrepaidInsurance 240000Land 2000000OfficeEquipment 180000AccountsPayable 90000UnearnedRent 36000ChrisClark,Capital 2500000ChrisClark,Drawing 400000FeesEarned 1634000WagesExpense 427500RentExpense 160000UtilitiesExpense 98500SuppliesExpense 80000MiscellaneousExpense 45500 4260000 4260000Threemonths’rent,$360,wasreceivedonDecember1.AsofDecember31,only$120hasbeenearned.Adjustments–DeferredExpenseP1.....2,400CashPrepaidInsuranceInsuranceExpenseP1.....2,400OnDecember1,NetSolutionspurchasedinsurancefor24monthsatacostof$2,400.AdjustmentA1–RecordinsuranceusedforDecember,$100.ExpensesAssetsExampleP1–Purchaseinitiallyrecordedasanasset.Adjustments–DeferredExpenseP1.....2,400CashPrepaidInsuranceInsuranceExpenseP1.....2,400OnDecember1,NetSolutionspurchasedinsurancefor24monthsatacostof$2,400.AdjustmentA1–RecordinsuranceusedforDecember,$100.A1.....100A1.....100ExpensesAssetsA1ExampleP1–Purchaseinitiallyrecordedasanasset.A1Adjustments–DeferredExpenseP2.....2,400CashPrepaidInsuranceInsuranceExpenseP2.....2,400OnDecember1,NetSolutionspurchasedinsurancefor24monthsatacostof$2,400.AdjustmentA2–RecordinsuranceunusedasofDecember31.ExpensesAssetsExampleP2–Purchaseinitiallyrecordedasanexpense.Adjustments–DeferredExpenseP2.....2,400CashPrepaidInsuranceInsuranceExpenseP2.....2,400OnDecember1,NetSolutionspurchasedinsurancefor24monthsatacostof$2,400.AdjustmentA2–RecordinsuranceunusedasofDecember31.A2.....2,300A2.....2,300ExpensesAssetsA2ExampleP2–Purchaseinitiallyrecordedasanexpense.A278910
31UnearnedRent 12000RentRevenue 12000Dec.31 120Dec.31 1202342UnearnedRentBal. 360RentRevenue2342240EffectofOmittingAdjustmentQuestiononNovember1,HuberRentalPropertiesreceived3months'rent,totaling$2,400,inadvanceforoneofitscommercialproperties.AsofDecember31,2months'worthofthisrenthadbeenearned.Original Cash………2,400Entry: UnearnedRent….2,400
Adjusting UnearnedRent……1,600Entry: RentIncome…….1,600UnearedRentRentIncome
Adj.160011/22400Adj.1600Bal.800QuestionAdjustedUnearnedrenthadincorrectlybeenmadefor&200insteadof$160,whatiseffectonFinanacialStatement?Revenueoverstated$40Netincomeoverstated$40Liabilitiesunderstated$40Owner’sequityoverstated$40AccruedExpenses(AccruedLiabilities)AccruedExpenses(acruedLiabilities)Anyexpensesthatabusinesshasincurredmustberecordedbeforepreparingfinancialstatements,inordertogetatruemeasureofprofitability.Theactofrecordingexpensesthathavenotbeenpaidiscalledaccruingexpenses.Example:Wagesexpenseisgenerallyrecordedonlywhenwagesarepaid.Therefore,iftheaccountingperiodendsonadayotherthanpayday,theemployeeswillhaveearnedwagesthathavenotbeenrecordedasanexpense.NewData Expense:WagesExpenseAmountofWagesthatEmployeesHave Liability:WagesPayableEarnedNetSolutionsTrialBalanceDecember31,2005Cash 206500 AccountsReceivable 222000Supplies 200000PrepaidInsurance 240000Land 2000000OfficeEquipment 180000AccountsPayable 90000UnearnedRent 36000ChrisClark,Capital 2500000ChrisClark,Drawing 400000FeesEarned 1634000WagesExpense 427500RentExpense 160000UtilitiesExpense 98500SuppliesExpense 80000MiscellaneousExpense 45500 4260000 426000025AttheendofDecember,accruedwagesamountedto$250.Currently,WagesExpenseisunderstatedandthereisnoliabilityshownforthesewages.10111213
31WagesExpense 25000WagesPayable 25000Dec.31 250Dec.31 2505122WagesPayableBal. 4,275WagesExpense2251P78Exhibit3AmountofMisstatement1)IncomeStatementExpenseunderstated$250Netincomeoverstated$2502)B/SLiabilitiesunderstated$250Owner’sequityoverstated$250Adjustments–AccruedExpenseWagesPayableWagesExpenseNetSolutionsreceivedemployeeservicesforthelasttwodaysofDecemberamountingto$250,tobepaidlater.AdjustmentA5–Recordaccruedwagesof$250.Bal.....4,275ExpensesLiabilitiesAdjustments–AccruedExpenseWagesPayableWagesExpenseNetSolutionsreceivedemployeeservicesforthelasttwodaysofDecemberamountingto$250,tobepaidlater.AdjustmentA5–Recordaccruedwagesof$250.A5.....250Bal.....4,275ExpensesLiabilitiesA5A5A5.....250EffectofOmittingAdjustmentAccruedRevenues(AccruedAssets)AccruedRevenues(AccruedAssets)Theactofrecordingrevenuesthathavenotbeenreceivediscalledaccruingrevenues.Assumethatacompanychargesitscustomersinterestwhenevertheyaskformorethan30daystopayforacreditpurchase.Theinterestispaidatthesametimeasthereceivable.Attheendofanaccountingperiod,thatcompanymayhaveearnedinterestthatithasnotreceived,sincethecustomerhasnotpaidtheaccount.Thatinterestmustberecordedinarevenueaccount(toshowithasbeenearned)andareceivableaccount(toshowitwillbereceivedinthefuture).NewData Revenue:InterestIncomeAmountofInterestthatHasBeen Earned Asset: InterestReceivableNetSolutionsTrialBalanceDecember31,2005Cash 206500 AccountsReceivable 222000Supplies 200000PrepaidInsurance 240000Land 2000000OfficeEquipment 180000AccountsPayable 90000UnearnedRent 36000ChrisClark,Capital 2500000ChrisClark,Drawing 400000FeesEarned 1634000WagesExpense 427500RentExpense 160000UtilitiesExpense 98500SuppliesExpense 80000MiscellaneousExpense 45500 4260000 4260000NetSolutionsprovided$500inservicesduringDecemberforwhichthecustomerhasnotbeenbilled.29Adjustments–AccruedRevenueAccountsReceivableFeesEarnedAsofDecember31,NetSolutionsprovided25hoursofservicesat$20perhourtobebillednextmonth.AdjustmentA6–Recordaccruedfeesearnedof$500.Bal....16,340RevenuesAssetsBal.....2,220Adjustments–AccruedRevenueAccountsReceivableFeesEarnedAsofDecember31,NetSolutionsprovided25hoursofservicesat$20perhourtobebillednextmonth.AdjustmentA6–Recordaccruedfeesearnedof$500.A6.....500Bal....16,340RevenuesAssetsA6A6A6.....500Bal.....2,22013141516
31AccountsReceivable 50000FeesEarned 50000Dec.31 500Dec.31 5001241AccountsReceivableBal. 16,340FeesEarned1241Bal. 2,2202,72016,840EffectofOmittingAdjustmentQuestionProvided25hours,$20perhour,Revenue$500,nextmonthcanreceiveAccountsreceivable500Feesearned500QuestionAthertonPlumbinggrantedacustomeradditionaltimetopayaninvoice;however,thecustomermustpayinterestatarateof10%annually.Attheendoftheaccountingperiod,theinterestthathasaccumulatedtotals$80.OriginalEntry: NoneAdjusting InterestReceivable…………80 Entry: InterestIncome………80InterestReceivable InterestIncome
Adj.80 Adj. 80FixedAssetsLandLandhasaninfinitelife;therefore,itdoesnotdepreciate.BuildingAbuildinghasalimitedlife,soitmustbedepreciated.ThecontraaccountusedintheadjustingentryisAccumulatedDepreciation—BuildingEquipmentBecauseequipmenthasalimitedlife,itdepreciates.ThecontraaccountusedisAccumulatedDepreciation—EquipmentNetSolutionsestimatesthedepreciationonitsofficeequipmenttobe$50forthemonthofDecember.16171819AccumulatedDepreciation—OfficeEquipment 5000Dec.31 5019DepreciationExpenseDec.31 50AccumulatedDepreciation—OfficeEquipment195353DepreciationExpense 5000
31NetSolutions’balancesheetwouldshowtheofficeequipmentatcost,lesstheaccumulateddepreciation.Officeequipment $1,800Lessaccumulateddepreciation 50 $1,750BookvalueEffectofOmittingAdjustmentSummaryofBasicAdjustmentsNetSolutions’AdjustedTrialBalanceforDecember31,2005NetSolutionsAdjustedTrialBalanceDecember31,2005Cash 206500 AccountsReceivable 272000Supplies 76000PrepaidInsurance 230000Land 2000000OfficeEquipment 180000AccumulatedDepreciation 5000AccountsPayable 90000WagesPayable 25000UnearnedRent 24000ChrisClark,Capital 2500000ChrisClark,Drawing 400000FeesEarned 1684000RentRevenue 12000WagesExpense 452500RentExpense 160000UtilitiesExpense 9850041ContinuedObjective4:SummaryofAdjustmentsDeferredExpensesExpensesAssetsA1A2BuyingSideRearrangingtheDebitsSummaryofAdjustmentsDeferredExpensesExpensesAssetsA1A2DeferredRevenuesRevenuesLiabilitiesA3A4BuyingSideSellingSideRearrangingtheDebitsRearrangingtheCreditsSummaryofAdjustmentsExpensesLiabilitiesA5AccruedExpensesBuyingSideSellingSideAddingaNewTransactionSummaryofAdjustmentsExpensesLiabilitiesA5RevenuesAssetsA6AccruedExpensesBuyingSideSellingSideAddingaNewTransactionAddingaNewTransactionAccruedRevenuesSummaryofAdjustmentsDeferredExpensesExpensesAssetsA1A2ExpensesLiabilitiesA5DeferredRevenuesRevenuesLiabil
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