Rajustements pour les éléments reportés - Dépenses
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Rajustements pour les éléments reportés - Dépenses

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  • Notes d'étude
  • Révisions du sujet
    Nickoy M.
    JM
    Nickoy M.

    I am a bit confused with the explanation on page 12 about Unearned Service Fee USF). The journal entries are for cash and USF, however, the postings to the ledger are for USF and Service Revenue. At this point in time the SR account wouldn't be affected since. Hence, the ledger posting should be to debit cash and credit USF.

    Kooagile K.
    BW
    Kooagile K.

    All Exepenses transactions are adjusted on the books of accounts Eg on balance -sheet ,ledger

    Gosego E.
    BW
    Gosego E.

    please i want to be able to print this material. coz its difficult read from the computer every time. help

    Kangira J.
    UG
    Kangira J.

    What is involved in adjusting deferred items - expenses?

    Ariel S.
    US
    Ariel S.

    Adjustments are required in a deffered process because this is payment made by purchasers of survices rendered and payments being made to accounts recievable .this is the only account that should have adjustments allowed .preventive measure for less confusion for employees.

    Michaela Umu L.
    SL
    Michaela Umu L.

    you learn how to prepare adjustment entries prepaid expenses and depreciation. in liability/ revenue group, you earn how to prepare adjustment entries for unearned revenues.The adjusting entries are journal entries made at the end of an accounting period or at any time financial statements are to be prepared to bring about a proper MATCHING of costs and revenue. Classes and types of adjusting entries are deferred item and accrued items. Adjust entries must be made in order to prepare accurate financial statements.

    Michaela Umu L.
    SL
    Michaela Umu L.

    types of adjusting entries

    Michaela Umu L.
    SL
    Michaela Umu L.

    adjusting entries in Pdf

    Sareena R.
    US
    Sareena R.

    What are some examples of deferred items

    Blessing W.
    GB
    Blessing W.

    When an accountant say, " we need to defer some of the insurance expense" this means that the company may have paid on December 1st the entire bill for the insurance coverge for the six month period of December through May 31st. However, as of December , only one month of the insurance Is used up, so the cost of the remaining five months is deferred to the balance sheet account prepaid insurance until lit is moved to the insurance expense during the month of January through May. And if the company prepares monthly financial statement , a deferral type adjusting entry may be needed each month in order to move one-,sixth of the six month cost from the asset account prepaid insurance to the income statement account insurance expense.

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