Tuesday, 15 November 2011

Entries solutions:4.7

c. As the customers are billed after the services are rendered. So, an adjusting entry is needed in order to recognise the amount of services rendered in December 2009. The effect of this adjusting entry would be to increase the assets,increasing the revenue earned during this period and in return increasing the owner's equity.

d. No adjusting entry is required in this case because the policy will be in effect from Jan 2nd 2010. No benefit is derived from it in Dec 2009. So, no insurance expense will be recorded for Dec 2009.

e. An adjusting entry is required. Depriciation is required to be recorded on the equipment purchased for the month ending Dec 2009. It will increase the expense,decrease assets and decrease owner's equity.

f. Salaries for the month of Dec 2009 are due on 2nd Jan 2010. So, an adjusting entry is required here for the amount of salaries for Dec 2009. The effect of this adjusting entry would be to increase the expense, increasing the liability and reducing the owner's equity

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