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会计代写|中级财务会计代写Intermediate Financial Accounting代考|Categories of Adjusting Entries
Accounting adjustments fall into three basic categories: deferrals, depreciation, and accruals.
Deferrals. A deferral is an adjustment for the payment of an item or receipt of cash in advance. The Walt Disney Company purchases supplies for use in its operations. During the period, some supplies (assets) are used up and become expenses. At the end of the period, an adjustment is needed to decrease the Supplies account for the supplies used up. The amount of supplies used up goes into the Supplies Expense account. Prepaid Rent, Prepaid Insurance, and all other prepaid expenses require deferral adjustments.
There are also deferral adjustments for liabilities. The Walt Disney Company collects cash for park admissions several months in advance of earning the revenue. The collection results in a liability for Disney to provide future park admission to the customer. The liability is called Unearned (or deferred) Services Revenue. Then, each time the customers with paid admission tickets actually visit the park, the company earns Service Revenue as those tickets are scanned at the park entrance. This earning process requires an adjustment at the end of the period. The adjustment decreases the liability and increases the company’s services revenue. The Walt Disney Company also collects royalties in advance for the use of its film and media products and earns that revenue later as those products are used by its customers. Consequently, Disney must make an adjusting entry at the end of the period, as those revenues are earned later.
Depreciation. Depreciation allocates the cost of a plant asset to expense over the asset’s useful life. Depreciation is the most common long-term deferral. The Walt Disney Company buys buildings and equipment. As the company uses the assets, it records depreciation for wear and tear and obsolescence. The accounting adjustment increases Depreciation Expense and decreases the asset’s book value over its life. The process is identical to a deferral-type adjustment; the only difference is the type of asset involved.
Accruals. An accrual is the opposite of a deferral. For an accrued expense, The Walt Disney Company records the expense before paying cash. For an accrued revenue, Disney records the revenue before collecting cash.
Salary Expense can create an accrual adjustment. As employees work for The Walt Disney Company, the company’s salary expense accrues with the passage of time. At October 1, 2016, The Walt Disney Company owed employees some salaries to be paid after year-end. At October 1, The Walt Disney Company recorded Salary Expense and Salary Payable for the amount owed. Other examples of expense accruals include interest expense and income tax expense.
An accrued revenue is a revenue that the business has earned and will collect next year. At year-end, The Walt Disney Company must accrue the revenue. The adjustment debits a receivable and credits a revenue. For example, accrual of interest revenue debits Interest Receivable and credits Interest Revenue.
Let’s see how the adjusting process works for Alladin Travel, Inc., at June 30. We start with prepaid expenses.
会计代写|中级财务会计代写Intermediate Financial Accounting代考|CLOSE THE BOOKS
It is now June 30, the end of the month. Starr Williams, Alladin Travel’s manager, will continue to run the company in July, August, and beyond. But wait – the revenue and the expense accounts still hold amounts for June. At the end of each month or accounting period, it is necessary to close the books in order to make an accurate measurement of revenue, expenses, and dividends for that period before proceeding to the next.
Closing the books means to prepare the accounts for the next period’s transactions. The closing entries set the revenue, expense, and dividends balances back to zero at the end of the period. The idea is the same as setting the scoreboard back to zero after a game. The closing process is obviously handled by computers, but it must be carefully overseen by a company’s accounting department managers.
Temporary Accounts. Because revenues and expenses relate to a limited period, they are called temporary accounts. The Dividends account is also temporary. The closing process applies only to temporary accounts (revenues, expenses, and dividends).
Permanent Accounts. Let’s contrast the temporary accounts with the permanent accounts: assets, liabilities, and stockholders’ equity. The permanent accounts are not closed at the end of the period because they carry over to the next period. Cash, Receivables, Equipment, Accounts Payable, Common Stock, and Retained Earnings are examples. Their ending balances for one period become the beginning balances of the next period.
Closing entries transfer revenue, expense, and dividends balances to Retained Earnings, where they will reside on a permanent basis. Here are the steps to close the books of a company such as The Walt Disney Company or Alladin Travel, Inc.:
- Debit each revenue account for the amount of its credit balance. Credit Retained Earnings for the sum of the revenues. This process transfers the sum of all revenues into Retained Earnings, thereby increasing Retained Earnings.
- Credit each expense account for the amount of its debit balance. Debit Retained Earnings for the sum of the expenses. This process transfers the sum of the expenses into Retained Earnings, thereby decreasing Retained Earnings.
- Credit the Dividends account for the amount of its debit balance. Debit Retained Earnings. This entry places the dividends amount in the debit side of Retained Earnings. Remember that dividends are not expenses, but represent a permanent reduction of retained earnings.
Assume that Alladin Travel closes its books at the end of each month. Exhibit $3-13$ illustrates the complete closing process for the business for the month of June. Panel A shows the closing journal entries, and Panel B shows the accounts after closing.
After closing the books, the Retained Earnings account of Alladin Travel, Inc., appears as follows (the data are from Exhibit 3-13):
财务会计代考
会计代写|中级财务会计代写中间财务会计代考|调整分录类别
.会计分录
会计调整分为三个基本类别:递延、折旧和应计项目。延期付款是对某一项目的支付或对现金的预收进行的调整。华特迪士尼公司为其运营采购物资。在此期间，一些供应品(资产)被用完，成为费用。在期间结束时，需要进行调整，以减少用品帐户用完的用品。耗用的用品的数量进入用品费用帐户。预付租金、预付保险和所有其他预付费用需要延期调整
负债也有递延调整。华特·迪士尼公司在盈利前几个月就为公园门票收取现金。收集的结果是迪士尼有责任向客户提供未来的公园门票。该负债称为未挣(或递延)服务收入。然后，每次购买了付费门票的游客真正进入公园，公司就会获得服务收入，因为这些门票会在公园入口处被扫描。这一赚取过程需要在期末进行调整。调整减少了负债，增加了公司的服务收入。华特·迪士尼公司还为使用其电影和媒体产品提前收取版税，并在客户使用这些产品时获得这笔收入。因此，迪士尼必须在期末做一个调整分录，因为这些收入是后来获得的
折旧。折旧是将固定资产的成本在资产的使用寿命内分配为费用。折旧是最常见的长期延期。华特迪士尼公司购买建筑和设备。当公司使用这些资产时，它会记录磨损和报废的折旧。会计调整增加了折旧费用，减少了资产在其生命周期内的账面价值。这个过程与延期式调整相同;唯一的区别是所涉及的资产的类型
应计项目。应计与延期相反。对于应计费用，华特迪士尼公司在支付现金前将其记录。对于应计收入，迪士尼在收取现金之前先记录收入
工资费用可以产生应计调整。由于员工为华特迪士尼公司工作，公司的工资支出随着时间的推移而增加。2016年10月1日，华特迪士尼公司欠员工一些年底后支付的工资。在10月1日，华特迪士尼公司为所欠金额记录了工资费用和应付工资。其他应计费用的例子包括利息费用和所得税费用
应计收入是企业已赚取并将于明年收取的收入。在年底，华特迪士尼公司必须积累收入。调整借记应收帐款，贷记收入。例如，利息收入应计借记应收利息，贷记利息收入
让我们看看阿拉丁旅游公司在6月30日的调整过程是如何进行的。我们从预付费用开始
会计代写|中级财务会计代写中间财务会计代考|CLOSE THE BOOKS
现在是6月30日，月底。阿拉丁旅游的经理斯塔尔·威廉姆斯(Starr Williams)将在7月、8月及以后继续管理该公司。但是等等——收入和费用账户仍然保留了6月份的金额。在每个月或会计期间结束时，有必要结帐，以便在进入下一期间之前对该期间的收入、费用和股息作出准确的计量
结帐意味着为下一期间的交易做准备。结帐分录在期末将收入、费用和股息余额设置为零。这个想法就像在一场比赛后把计分板归零一样。结帐过程显然是由计算机处理的，但它必须由公司会计部门经理仔细监督
临时帐户。由于收入和费用都是在一个有限的期间内发生的，所以它们被称为临时帐户。红利账户也是暂时的。结帐程序只适用于临时帐户(收入、费用和股息)
永久帐户。让我们对比一下临时账户和永久账户:资产、负债和股东权益。长期帐户在期末不结清，因为它们会结转到下一个期间。现金、应收款、设备、应付帐款、普通股和留存收益都是例子。它们在一个期间的期末余额成为下一个期间的期初余额 结帐分录将收入、费用和股息余额转入留存收益，在留存收益中它们将永久存在。以下是关闭华特迪士尼公司或阿拉丁旅游公司等公司的步骤: 将每个收入帐户的贷方余额记入借方。信用留存收益为总收入的总和。这一过程将所有收入的总和转换为留存收益，从而增加留存收益。将每个费用帐户的借方余额记入贷方。将留存收益作为费用总额的借方。这一过程将费用的总和转入留存收益，从而减少留存收益。将股利账户的借方余额记入贷方。借记留存收益。这一分录将股息金额放在留存收益的借方。记住，股息不是费用，而是留存收益的永久减少 假设阿拉丁旅游在每个月底结账。图$3-13$展示了6月份业务的完整关闭过程。面板A显示结帐日记帐分录，面板B显示结帐后的帐户 在结帐后，Alladin Travel, Inc.的留存收益账户如下(数据来自表3-13):
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