{"id":79586,"date":"2021-12-07T14:43:55","date_gmt":"2021-12-07T14:43:55","guid":{"rendered":"https:\/\/robbreport.com.sg\/perkmeup\/?p=79586"},"modified":"2021-12-07T16:47:56","modified_gmt":"2021-12-07T16:47:56","slug":"the-adjusting-process-and-related-entries","status":"publish","type":"post","link":"https:\/\/robbreport.com.sg\/perkmeup\/the-adjusting-process-and-related-entries\/","title":{"rendered":"The Adjusting Process And Related Entries"},"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\">Who Needs To Make Adjusting Entries?<\/a><\/li>\n<li><a href=\"#toc-1\">4 2 Summary Of Revenues<\/a><\/li>\n<li><a href=\"#toc-2\">How To Figure Profit Margins And Basic Accounting Debits &#038; Credits<\/a><\/li>\n<li><a href=\"#toc-3\">Company<\/a><\/li>\n<li><a href=\"#toc-4\">What Are Adjusting Entries?<\/a><\/li>\n<li><a href=\"#toc-5\">When Are Expenses And Revenues Counted In Accrual Accounting?<\/a><\/li>\n<li><a href=\"#toc-6\">Introduction To Adjusting Journal Entries<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px%\" alt=\"how to prepare adjusting entries\"\/><\/p>\n<p>DateDescriptionDebitCreditBalanceJan-1Reversing entry$1500($1500)Jan-72-week payroll expense$3000$1500After the payroll department post the 2-week payroll the Payroll Expense account will be correct. The balance is a debit of $1500, which is exactly what the Payroll Expense account should have for one week\u2019s payroll. If the reversing entry had not been made, the Payroll Expense account would need to be adjusted, because it would be overstated by $1500. Adjusting entries should not be confused with correcting entries, which are used to correct an error. That should be done separately from adjusting entries, so there is no confusion between the two, and a clear audit trail will be left behind in the books and records documenting the corrections. Adjusted Trial BalanceAdjusted Trial Balance is a statement which incorporates all the relevant adjustments. Although it is not a part of financial statements, the adjusted balances are carried forward in the different reports that form part of financial statements.<\/p>\n<ul>\n<li>This amount is still a liability to the company since it has not been earned yet.<\/li>\n<li>For example, I have heard it said many time that when you purchase a new car, it depreciates or loses 20% of its value when you drive off the lot.<\/li>\n<li>Allowances for uncollectible accounts or bad debts are measured and recognized at the end of the accounting period.<\/li>\n<li>A wrong account or dollar amount might have been entered.<\/li>\n<li>And each time you pay depreciation, it shows up as an expense on your income statement.<\/li>\n<\/ul>\n<p>And the employees also want the department to run efficiently so they can get their pay checks on time. Errors will carry through to the financial statements, so it is important to detect and correct them. The type of error should be noted, and brought to management\u2019s attention, if the accountant feels the error might be intentional. Intentional errors are called \u201cfalsifications\u201d and are an indication there might be fraud. Any adjustments to Cash should be made in with the bank reconciliation, or as a correcting entry. Mr. Jeff owner of Azon wants to ensure the inventory of the company.<\/p>\n<p>Michael Boyle is an experienced financial professional with more than 9 years working with financial planning, derivatives, equities, fixed income, project management, and analytics. Something has already been entered in the accounting records, but the amount needs to be divided up between two or more accounting periods. Depreciation is the process of assigning a cost of an asset, such as a building or piece of equipment over the economic or serviceable life of that asset. This post is to be used for informational purposes only and does not constitute legal, business, or tax advice.<\/p>\n<h2 id=\"toc-0\">Who Needs To Make Adjusting Entries?<\/h2>\n<p>It is recognized as a liability until the item has been delivered or the service has been performed. BlackLine Journal Entry automates the process for creating and managing adjusting journal entries. It provides an integrated system for the creation, review, approval, and posting of adjusting journal entries. Journal entry templates ensure standardization across the organization, and validation rules check entries for errors before <a href=\"https:\/\/en.wikipedia.org\/wiki\/Bookkeeping\">bookkeeping<\/a> posting. If you extend credit to numerous customers, and your experience is that a certain number of your sales on account will be uncollectable, you should probably set up a reserve for bad debts. That way, your books and financial statements will more accurately reflect your true financial picture. At the end of every year, you should evaluate your accounts receivable and adjust your allowance for bad debts accordingly.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"250px%\" alt=\"how to prepare adjusting entries\"\/><\/p>\n<p>The unadjusted trial balance for inventory represents last period\u2019s ending balance and includes nothing from the current period. We have not record any cost of goods sold during the period either. We will use the physical inventory count as our ending inventory balance and use this to calculate the amount of the adjustment needed. For deferred revenue, the cash received is usually reported with an unearned revenue account, which is a liability, to record the goods or services owed to customers. When the goods or services are actually delivered at a later time, the revenue is recognized, and the liability account can be removed.<\/p>\n<h2 id=\"toc-1\">4 2 Summary Of Revenues<\/h2>\n<p>The physical inventory is used to calculate the amount of the adjustment. Save money and don\u2019t sacrifice features you need for your business. Revenue recognition is a generally accepted accounting principle that identifies the specific conditions in which revenue is recognized. Accrued interest refers to the interest that has been incurred on a loan or other financial obligation but has not yet been paid out.<\/p>\n<p>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. Whether you\u2019re posting in manual ledgers, using spreadsheet software, or have an accounting software application, you will need to create your journal entries manually. For the next 12 months, you will need to record $1,000 in rent expenses and reduce your prepaid rent account accordingly. In order to account for that expense in the month in which it was incurred, you will need to accrue it, and later reverse the journal entry when you receive the invoice from the technician. Adjusting entries are Step 5 in the accounting cycle and an important part of accrual accounting. Adjusting entries allow you to adjust income and expense totals to more accurately reflect your financial position. In order for your financial statements to be accurate, you must prepare and post adjusting entries.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"253px%\" alt=\"how to prepare adjusting entries\"\/><\/p>\n<p>Determine which account to debit and which account to credit. The balance in the supplies account at the end of the year was $5,600.<\/p>\n<p>If so, then those five days are distinct tasks that have been completed. However, if no money would be due based on working just five days, substantial completion has not been achieved by the services performed. More than likely, your accountant will make this adjusting entry for you, or your accountant may be able to provide you with a schedule showing the amount of depreciation for each asset for each year. You will have to decide if you are going to tackle some or all adjusting entries, or if you want your accountant to do them.<\/p>\n<h2 id=\"toc-2\">How To Figure Profit Margins And Basic Accounting Debits &#038; Credits<\/h2>\n<p>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. Deferred revenue is used when <a href=\"https:\/\/accounting-services.net\/how-to-prepare-adjusting-entries-accounting\/\">how to prepare adjusting entries<\/a> your company receives a payment in advance of work that has not been completed. This can often be the case for professional firms that work on a retainer, such as a law firm or CPA firm. Get clear, concise answers to common business and software questions.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"253px%\" alt=\"how to prepare adjusting entries\"\/><\/p>\n<p>Working with a remote bookkeeping service will still provide you with all the value you could get from an in-office bookkeeper but at a fraction of the cost. Outsourcing your bookkeeping is more affordable than you would think. We save you money the moment you hire us by cutting out the expensive cost of hiring an in-house CFO. To figure out how much to record for taxes, we need to calculate 35% of the profit, which would be $14,700 ($42,000 x 0.35). On December 31, the employees had worked four days for which they had not been paid. The company received a bill for December\u2019s utilities on January 5. FUTURE \u2013 Cash will be received after the services are provided.<\/p>\n<p>Prepaid InsurancePrepaid Insurance is the unexpired amount of insurance premium paid by the company in an accounting period. This portion of unexpired insurance is an asset and will be shown in the balance sheet of the company. Next Accounting PeriodAccounting Period refers to the period in which all financial transactions are recorded and financial statements are prepared. This example is a continuation of the accounting cycle problem we have been working on. In the previous step we prepared an unadjusted trial balance. In the journal entry, Supplies Expense has a debit of $100. This is posted to the Supplies Expense T-account on the debit side .<\/p>\n<p>Payroll is the most common expense that will need an adjusting entry at the end of the month, particularly if you pay your employees bi-weekly. His bill for January is $2,000, but since he won\u2019t be billing until February 1, he will have to make an adjusting entry to accrue the $2,000 in revenue he earned for the month of January. Each adjusting entry will be prepared slightly differently.<\/p>\n<p>It looks like you just follow the rules and all of the numbers come out 100 percent correct on all financial statements. Some companies engage in something called earnings management, where they follow the rules of accounting mostly but they stretch the truth a little to make it look like they are more profitable. Some companies do this by recording revenue before they should. Others leave assets on the books instead of expensing them when they should to decrease total expenses and increase profit.<\/p>\n<p>The unadjusted supplies balance is $5,600 but the adjusted balance should be $1,400. The transaction does not tell us the amount of the adjustment. You may want to draw up a quick T-account to visualize the transaction. Make sure to watch the wording in all adjusting entry transactions to ensure you understand what information you have. Unearned revenue is money you receive from a client for work you&#8217;ll perform in the future. It is considered a liability because you still have to do something to earn it, like provide a product or service. Unearned revenue includes things like a legal retainer or fee for a magazine subscription.<\/p>\n<h2 id=\"toc-3\">Company<\/h2>\n<p>According to the matching principle, you have to match the cost of the rent for each month to money earned in that month. So, when you first make a prepaid expense payment, you record the entire amount as an asset.<\/p>\n<p>The lawyer still owes the client work in return for the fee that he or she has already taken, and the magazine company owes the client magazines for the length of the subscription. An adjusting entry for depreciation is needed to recognize <a href=\"https:\/\/home.treasury.gov\/policy-issues\/cares\">CARES Act<\/a> . The supplies used for the accounting period is represented by . The total stockholders\u2019 equity amount on the balance sheet would be too low because a net income that was too low amount would have been closed out to Retained Earnings.<\/p>\n<h2 id=\"toc-4\">What Are Adjusting Entries?<\/h2>\n<p>If the adjusting entry is not reversed, the books will not be correct. Both the accountants and payroll department will be making entries related to payroll. A reclassification is a correction entry used to correct a mis-classification or to change the classification of an entry.<\/p>\n<p>Here is one technique that might be applied in analyzing this particular example. Assume that after five days, Lawndale had to quit feeding the customer\u2019s horses for some legitimate reason. Should the company be able to demand and collect all $500 for the work done to that point?<\/p>\n<h2 id=\"toc-5\">When Are Expenses And Revenues Counted In Accrual Accounting?<\/h2>\n<p>Bad debt is an expense that a business incurs once the repayment of credit previously extended to a customer is estimated to be uncollectible. An accrued expense is recognized on the books before it has been billed or paid. For example, a company that <a href=\"https:\/\/en.wikipedia.org\/wiki\/Normal_balance\">normal balance<\/a> has a fiscal year ending December 31 takes out a loan from the bank on December 1. The terms of the loan indicate that interest payments are to be made every three months. In this case, the company\u2019s first interest payment is to be made March 1.<\/p>\n<h2 id=\"toc-6\">Introduction To Adjusting Journal Entries<\/h2>\n<p>If you don\u2019t, your financial statements will reflect an abnormally high rental expense in January, followed by no rental expenses at all for the following months. However, his employees will work two additional days in March that were not included in the March 27 payroll. Tim will have to accrue that expense, since his employees will not be paid for those two days until April. Payroll expenses are usually entered as a reversing entry, so that the accrual can be reversed when the actual expenses are paid. Revenue must be accrued, otherwise revenue totals would be significantly understated, particularly in comparison to expenses for the period. His firm does a great deal of business consulting, with some consulting jobs taking months.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Who Needs To Make Adjusting Entries? 4 2 Summary Of Revenues How To Figure Profit Margins And Basic Accounting Debits &#038; Credits Company What Are Adjusting Entries? When Are Expenses And Revenues Counted In Accrual Accounting? Introduction To Adjusting Journal Entries DateDescriptionDebitCreditBalanceJan-1Reversing entry$1500($1500)Jan-72-week payroll expense$3000$1500After the payroll department post the 2-week payroll the Payroll [&#8230;]\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[46],"tags":[],"_links":{"self":[{"href":"https:\/\/robbreport.com.sg\/perkmeup\/wp-json\/wp\/v2\/posts\/79586"}],"collection":[{"href":"https:\/\/robbreport.com.sg\/perkmeup\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/robbreport.com.sg\/perkmeup\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/robbreport.com.sg\/perkmeup\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/robbreport.com.sg\/perkmeup\/wp-json\/wp\/v2\/comments?post=79586"}],"version-history":[{"count":1,"href":"https:\/\/robbreport.com.sg\/perkmeup\/wp-json\/wp\/v2\/posts\/79586\/revisions"}],"predecessor-version":[{"id":79587,"href":"https:\/\/robbreport.com.sg\/perkmeup\/wp-json\/wp\/v2\/posts\/79586\/revisions\/79587"}],"wp:attachment":[{"href":"https:\/\/robbreport.com.sg\/perkmeup\/wp-json\/wp\/v2\/media?parent=79586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/robbreport.com.sg\/perkmeup\/wp-json\/wp\/v2\/categories?post=79586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/robbreport.com.sg\/perkmeup\/wp-json\/wp\/v2\/tags?post=79586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}