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Module 1: Equilíbrio dia ajustes no diário geral e razão

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Accounting - Accrued expenses

Accrued expenses

In this example, wages have been paid for the three months ending of
$3600. At 31 March there is $300 owing.

The accrued expenses [1] are a current liability. [2]

DATE
ACCOUNTS
DEBIT
CREDIT

Jan.-Mar.
Wages
3 600

Bank

3 600

Paid Wages

31 Mar.
Wages
300

Accrued Wages

300

Wages owing

31 Mar.
Profit and Loss a/c
3 900

Wages

3 900

Wages posted to Profit and Loss a/c

31 Mar.
Bank
3 600

Accrued wages
300

Profit and Loss a/c
3 900

3 900

3 900

1 Apr.
Accrued wages
300

1 Apr.
Wages
300
31 Mar.
Wages
300

31 Mar.
Wages
3 900

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Links:
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[1] http://alison.com/#
[2] http://alison.com/#