FAF Ch3 Adjusting Entries

Card Set Information

Author:
achawla
ID:
170082
Filename:
FAF Ch3 Adjusting Entries
Updated:
2012-09-10 17:35:52
Tags:
FAF Ch3 types accounts adjustment
Folders:

Description:
Typical Adjusting Entries
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  1. Dr: Prepaid Insurance Expense
    Cr: Prepaid Insurance
  2. Dr: Rent Expense
    Cr: Prepaid Rent
  3. Dr: Office Supplies Expense
    Cr: Office Supplies
  4. Dr: Depreciation Expense, Truck
    Cr: Accumulated Depreciation, Truck
  5. Dr: Depreciation Expense, Equipment
    Cr: Accumulated Depreciation, Equipment
  6. Dr: Unearned Revenue
    Cr: Revenue
  7. Dr: Wages Expense
    Cr: Wages Payable
  8. Dr: Interest Receivable
    Cr: Interest Revenue
  9. Dr: Interest Expense
    Cr: Interest Payable
  10. Dr: Interest Expense
    Cr: Interest Payable
  11. Dr: A/R
    Cr: Fees Earned

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