Kieso Inter 13e Ch03 - Westmont-HOhomepage.westmont.edu/charmon/Westmont/125slides3.pdf · Adjusted...

Chapter 3-1

Chapter 3-2

C H A P T E R C H A P T E R 33

THE ACCOUNTING THE ACCOUNTING INFORMATION SYSTEMINFORMATION SYSTEM

Intermediate Accounting13th Edition

Kieso, Weygandt, and Warfield

Chapter 3-3

1.1. Understand basic accounting terminology.Understand basic accounting terminology.

2.2. Explain doubleExplain double--entry rules.entry rules.

3.3. Identify steps in the accounting cycle.Identify steps in the accounting cycle.

4.4. Record transactions in journals, post to ledger Record transactions in journals, post to ledger accounts, and prepare a trial balance.accounts, and prepare a trial balance.

5.5. Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.

6.6. Prepare financial statement from the adjusted trial Prepare financial statement from the adjusted trial balance.balance.

7.7. Prepare closing entries.Prepare closing entries.

Learning ObjectivesLearning ObjectivesLearning Objectives

Chapter 3-4

Collects and processes transaction data.

Disseminates the information to interested parties.

Accounting Information SystemAccounting Information SystemAccounting Information System

Accounting Information System (AIS)

Chapter 3-5

How much and what kind of debt is outstanding?Were sales higher this period than last?What assets do we have?What were our cash inflows and outflows?Did we make a profit last period?Are any of our product lines or divisions operating at a loss?Can we safely increase our dividends to stockholders?Is our rate of return on net assets increasing?

Accounting Information SystemAccounting Information SystemAccounting Information System

Helps management answer such questions as:

Chapter 3-6

Basic TerminologyBasic TerminologyBasic Terminology

LO 1 Understand basic accounting terminology.LO 1 Understand basic accounting terminology.

EventEvent

TransactionTransaction

AccountAccount

Real AccountReal Account

Nominal AccountNominal Account

LedgerLedger

JournalJournal

PostingPosting

Trial BalanceTrial Balance

Adjusting EntriesAdjusting Entries

Financial StatementsFinancial Statements

Closing EntriesClosing Entries

Chapter 3-7

Debits and CreditsDebits and CreditsDebits and Credits

LO 2 Explain doubleLO 2 Explain double--entry rules.entry rules.

An AccountAccount shows the effect of transactions on a given asset, liability, equity, revenue, or expense account.

DoubleDouble--entry entry accounting system (two-sided effect).

Recording done by debiting at least one account and crediting another.

DEBITS must equalmust equal CREDITS.

Chapter 3-8

Account NameDebit / Dr. Credit / Cr.

An arrangement that shows the effect of transactions on an account.Debit = “Left”Credit = “Right”

AccountAccount

An Account can An Account can be illustrated in a be illustrated in a TT--Account form.Account form.

Chapter 3-9

If Debit entries are greater thangreater than Credit entries, the account will have a debit balance.

$10,000 Transaction #2$3,000

$15,000$15,000

8,000Transaction #3

Balance

Transaction #1

Chapter 3-10

If Credit entries are greater thangreater than Debit entries, the account will have a credit balance.

$10,000 Transaction #2$3,000

$1,000$1,000

8,000 Transaction #3

Balance

Transaction #1

Chapter 3-11

Chapter 3-23

AssetsAssetsDebit / Dr. Credit / Cr.

Normal BalanceNormal Balance

Chapter 3-27

Debit / Dr. Credit / Cr.

ExpenseExpense

Chapter 3-24

LiabilitiesLiabilitiesDebit / Dr. Credit / Cr.

Chapter 3-25

EquityEquity

Chapter 3-26

RevenueRevenue

Normal Balance Credit

Normal Balance Debit

Debits and Credits SummaryDebits and Credits SummaryDebits and Credits Summary

Chapter 3-12

Balance Sheet Balance Sheet Income StatementIncome Statement

= + =-Asset Liability Equity Revenue Expense

Credit

Debits and Credits SummaryDebits and Credits SummaryDebits and Credits Summary

Chapter 3-13

The Accounting EquationThe Accounting EquationThe Accounting Equation

Relationship among the assets, liabilities and Relationship among the assets, liabilities and stockholdersstockholders’’ equity of a business: equity of a business:

The equation must be in balance after every The equation must be in balance after every transaction. transaction. For every For every DebitDebit there must be a there must be a CreditCredit..

Illustration 3-3

Chapter 3-14

Double-Entry System IllustrationDoubleDouble--Entry System IllustrationEntry System Illustration

AssetsAssetsAssets LiabilitiesLiabilitiesLiabilities Stockholders’Equity

StockholdersStockholders’’EquityEquity= +

1.1. Owners invest $40,000 in exchange for common Owners invest $40,000 in exchange for common stock.stock.

Chapter 3-15

2. 2. Disburse $600 cash for secretarial wages.Disburse $600 cash for secretarial wages.

Chapter 3-16

3.3. Purchase office equipment priced at $5,200, giving Purchase office equipment priced at $5,200, giving a 10 percent promissory note in exchange.a 10 percent promissory note in exchange.

Chapter 3-17

4. 4. Received $4,000 cash for services rendered.Received $4,000 cash for services rendered.

Chapter 3-18

5. 5. Pay off a shortPay off a short--term liability of $7,000.term liability of $7,000.

Chapter 3-19

6. 6. Declared a cash dividend of $5,000.Declared a cash dividend of $5,000.

Chapter 3-20

7. 7. Convert a longConvert a long--term liability of $80,000 into term liability of $80,000 into common stock.common stock.

Chapter 3-21

8. 8. Pay cash of $16,000 for a delivery van.Pay cash of $16,000 for a delivery van.

Note that the accounting equation equality is maintained after recording each transaction.

Chapter 3-22

Ownership structure dictates the types of accounts that are part of the equity section.

Proprietorship or

Partnership

Proprietorship Proprietorship or or

PartnershipPartnershipCorporationCorporationCorporation

Capital AccountDrawing Account

Common StockAdditional Paid-in CapitalDividends DeclaredRetained Earnings

Financial Statements and Ownership StructureFinancial Statements and Ownership StructureFinancial Statements and Ownership Structure

Chapter 3-23

Financial Statements and Ownership StructureFinancial Statements and Ownership StructureFinancial Statements and Ownership Structure

Stockholders’ EquityStockholders’ Equity

Balance Sheet

Statement of Retained Earnings

Net income or Net loss(Revenues less expenses)Income Statement

Net income or Net loss(Revenues less expenses)(Revenues less expenses)Income StatementIncome Statement

DividendsDividends

Retained Earnings (Net income retained in business)

Retained Earnings Retained Earnings (Net income retained in business)(Net income retained in business)

Common Stock (Investment by stockholders)

Common Stock Common Stock (Investment by stockholders)(Investment by stockholders)

Illustration 3-4

Chapter 3-24

The Accounting CycleThe Accounting CycleThe Accounting Cycle

LO 3 Identify steps in the accounting cycle.LO 3 Identify steps in the accounting cycle.

TransactionsTransactions

1. Journalization1. Journalization

6. Financial Statements6. Financial Statements

7. Closing entries7. Closing entries

8. Post-closing trail balance8. Post-closing trail balance

9. Reversing entries9. Reversing entries

3. Trial balance3. Trial balance

2. Posting2. Posting

5. Adjusted trial balance5. Adjusted trial balance

4. Adjustments4. AdjustmentsWork SheetWork Sheet

Illustration 3-6

Chapter 3-25

Identify and Recording TransactionsIdentify and Recording TransactionsIdentify and Recording Transactions

What to Record?What to Record?

FASB states, “transactions and other events and circumstances that affect a business enterprise.”

Types of Events:Types of Events:

External – between a business and its environment.

Internal – event occurring entirely within a business.

Chapter 3-26

1. A supplier of a company‘s raw material is paid an amount owed on account.

Not Recorded

2. A customer pays its open account.

3. A new chief executive officer is hired.

4. The biweekly payroll is paid.

5. Raw materials are entered into production.

6. A new advertising agency is hired.

7. The accountant determines the federal income taxes owed based on the income earned.

Review “Transactions and Events”Review Review ““Transactions and EventsTransactions and Events””

External Internal

Chapter 3-27

General JournalGeneral Journal – a chronological record of transactions. Journal Entries are recorded in the journal.

1. Journalizing1. Journalizing1. Journalizing

LO 4 LO 4 Record transactions in journals, post to Record transactions in journals, post to ledger accounts, and prepare a trial balance.ledger accounts, and prepare a trial balance.

September 1: Stockholders invested $15,000 cash in the corporation in exchange for shares of stock.

Illustration 3-7

Chapter 3-28

Posting Posting – the process of transferring amounts from the journal to the ledger accounts.

2. Posting2. Posting2. Posting

Illustration 3-7

Illustration 3-8

Chapter 3-29

Posting Posting – Transferring amounts from journal to ledger.

LO 4 LO 4

Illustration 3-8

Chapter 3-30

Expanded ExampleExpanded Example

The purpose of transaction analysis is

(1) to identify the type of account involved, and

(2) to determine whether a debit or a credit is required.

Keep in mind that every journal entry affects one or more of thefollowing items: assets, liabilities, stockholders’ equity, revenues, or expense.

Chapter 3-31

1. October 1: Stockholders invest $100,000 cash in an advertising venture to be known as Pioneer Advertising Agency Inc.

Oct. 1

Debit CreditCash

Debit CreditCommon Stock

Chapter 3-32

2. October 1: Pioneer Advertising purchases office equipment costing $50,000 by signing a 3-month, 12%, $50,000 note payable.

Oct. 1

Debit CreditOffice Equipment

Debit CreditNotes Payable

Chapter 3-33

3. October 2: Pioneer Advertising receives a $12,000 cash advance from KC, a client, for advertising services that are expected to be completed by December 31.

Oct. 2

Debit CreditCash

100,000100,000

Debit CreditUnearned Service Revenue

Chapter 3-34

4. October 3: Pioneer Advertising pays $9,000 office rent, in cash, for October.

Oct. 3

Debit CreditCash

100,000100,000

Debit Credit

12,00012,000

Chapter 3-35

5. October 4: Pioneer Advertising pays $6,000 for a one-year insurance policy that will expire next year on September 30.

Oct. 4

Debit CreditCash

100,000100,000

Debit Credit

12,00012,0009,0009,000

Chapter 3-36

6. October 5: Pioneer Advertising purchases, for $25,000 on account, an estimated 3-month supply of advertising materials from Aero Supply.

Oct. 5

Debit Credit Debit Credit

Chapter 3-37

7. October 9: Pioneer Advertising signs a contract with a local newspaper for advertising inserts (flyers) to be distributed starting the last Sunday in November. Pioneer will start work on the content of the flyers in November. Payment of $7,000 is due following delivery of the Sunday papers containing the flyers.

Chapter 3-38

8. October 20: Pioneer Advertising’s board of directors declares and pays a $5,000 cash dividend to stockholders.

Oct. 20

Debit CreditCash

100,000100,000

Debit Credit

12,00012,0009,0009,0006,0006,000

Chapter 3-39

9. October 26: Employees are paid every four weeks. The total payroll is $2,000 per day. The pay period ended on Friday, October 26, with salaries of $40,000 being paid.

Oct. 26

Debit CreditCash

100,000100,000

Debit Credit

12,00012,0009,0009,0006,0006,0005,0005,000

Chapter 3-40

10. October 31: Pioneer Advertising receives $28,000 in cash and bills Copa Company $72,000 for advertising services of $100,000 provided in October.

Oct. 31

Debit CreditCash

100,000100,000

Debit Credit

12,00012,0009,0009,0006,0006,0005,0005,000

40,00040,000

Debit Credit

Chapter 3-41

Trial BalanceTrial Balance –A list of each account and its balance; used to prove equality of debit and credit balances.

3. Trial Balance3. Trial Balance3. Trial Balance

Illustration 3-19

Chapter 3-42

4. Adjusting Entries4. Adjusting Entries4. Adjusting Entries

RevenuesRevenues -- recorded in the period in which they recorded in the period in which they are earnedare earned.

Expenses Expenses -- recognized in the period in which they recognized in the period in which they are incurredare incurred.

Adjusting entriesAdjusting entries -- needed to ensure that the needed to ensure that the revenue recognitionrevenue recognition and and matching principlesmatching principles are are followed.followed.

LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.

Chapter 3-43

Types of Adjusting EntriesTypes of Adjusting EntriesTypes of Adjusting Entries

1. Prepaid Expenses.Expenses paid in cash and recorded as assets before they are used or consumed.

Prepayments3. Accrued Revenues.

Revenues earned but not yet received in cash or recorded.

4. Accrued Expenses.Expenses incurred but not yet paid in cash or recorded.

2. Unearned Revenues.Revenues received in cash and recorded as liabilities before they are earned.

Accruals

Illustration 3-20

Chapter 3-44

Deferrals are either

prepaid expensesorunearned revenues.

Adjusting Entries for DeferralsAdjusting Entries for DeferralsAdjusting Entries for Deferrals

Illustration 3-21

Chapter 3-45

Payment of cash that is recorded as an asset because Payment of cash that is recorded as an asset because service or benefit will be received in the future.service or benefit will be received in the future.

Adjusting Entries for “Prepaid Expenses”Adjusting Entries for Adjusting Entries for ““Prepaid ExpensesPrepaid Expenses””

insuranceinsurancesuppliessuppliesadvertisingadvertising

Cash PaymentCash Payment Expense RecordedExpense RecordedBEFORE

rentrentmaintenance on equipmentmaintenance on equipmentfixed assetsfixed assets

Prepayments often occur in regard to:Prepayments often occur in regard to:

Chapter 3-46

Supplies.Supplies. Pioneer purchased advertising supplies costing$25,000 on October 5. Prepare the journal entry to record the purchase of the supplies.

Oct. 5

Chapter 3-47

Supplies. An inventory count at the close of business on October 31 reveals that $10,000 of the advertising supplies are still on hand.

Oct. 31

Debit CreditAdvertising Supplies

25,00025,000

Debit Credit

Chapter 3-48

Statement Presentation:Advertising supplies identifies that portion of the asset’s cost that will provide future economic benefit.

Adjusting Entries for “Prepaid Expenses”Adjusting Entries for Adjusting Entries for ““Prepaid ExpensesPrepaid Expenses””Illustration 3-35

Chapter 3-49

Statement Presentation:Advertising expense identifies that portion of the asset’s cost thatexpired in October.

Chapter 3-50

Insurance. On Oct. 4th, Pioneer paid $6,000 for a one-year fire insurance policy, beginning October 1. Show the entry to record the purchase of the insurance.

Oct. 4

Chapter 3-51

Insurance. An analysis of the policy reveals that $500 ($6,000 / 12) of insurance expires each month. Thus, Pioneer makes the following adjusting entry.

Oct. 31

Debit CreditPrepaid Insurance

6,0006,000

Debit Credit

Chapter 3-52

Statement Presentation:Prepaid insurance identifies that portion of the asset’s cost that will provide future economic benefit.

Chapter 3-53

Statement Presentation:Insurance expense identifies that portion of the asset’s cost thatexpired in October.

Chapter 3-54

Depreciation. Pioneer Advertising estimates depreciation on its office equipment to be $400 per month. Accordingly, Pioneer recognizes depreciation for October by the following adjusting entry.

Oct. 31

Chapter 3-55

Statement Presentation:Accumulated Depreciation—is a contra asset account.

Chapter 3-56

Statement Presentation:Depreciation expense identifies that portion of the asset’s cost thatexpired in October.

Chapter 3-57

Receipt of cash that is recorded as a liability because Receipt of cash that is recorded as a liability because the revenue has not been earned.the revenue has not been earned.

Adjusting Entries for “Unearned Revenues”Adjusting Entries for Adjusting Entries for ““Unearned RevenuesUnearned Revenues””

rentrentairline ticketsairline ticketsschool tuitionschool tuition

Cash ReceiptCash Receipt Revenue RecordedRevenue RecordedBEFORE

magazine subscriptionsmagazine subscriptionscustomer depositscustomer deposits

Unearned revenues often occur in regard to:Unearned revenues often occur in regard to:

Chapter 3-58

Unearned Revenue. Pioneer Advertising received $12,000 on October 2 from KC for advertising services expected to be completed by December 31. Show the journal entry to record the receipt on Oct. 2nd.

Oct. 2

Chapter 3-59 LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.

Debit CreditService Revenue

100,000100,000 12,00012,000

Debit CreditUnearned Service Revenue

Unearned Revenues. Analysis reveals that Pioneer earned $4,000 of the advertising services in October. Thus, Pioneer makes the following adjusting entry.

Oct. 31

Chapter 3-60 LO 5 LO 5

Adjusting Entries for “Unearned Revenues”Adjusting Entries for Adjusting Entries for ““Unearned RevenuesUnearned Revenues””Illustration 3-35

Statement PresentationUnearned service revenue identifies that portion of the liability that has not been earned.

Chapter 3-61

Accruals are either

accrued revenues oraccrued expenses.

Adjusting Entries for AccrualsAdjusting Entries for AccrualsAdjusting Entries for Accruals

Illustration 3-27

Chapter 3-62

Revenues earned but not yet received in cash or Revenues earned but not yet received in cash or recorded.recorded.

Adjusting Entries for “Accrued Revenues”Adjusting Entries for Adjusting Entries for ““Accrued RevenuesAccrued Revenues””

rentrentinterestinterestservices performedservices performed

BEFORE

Accrued revenues often occur in regard to:Accrued revenues often occur in regard to:

Cash ReceiptCash ReceiptRevenue RecordedRevenue Recorded

Adjusting entry results in:Adjusting entry results in:

Chapter 3-63

Accrued Revenues. In October Pioneer earned $2,000 for advertising services that it did not bill to clientsbefore October 31. Thus, Pioneer makes the following adjusting entry.

Oct. 31

Debit Credit

72,00072,000

Adjusting Entries for “Accrued Revenues”Adjusting Entries for Adjusting Entries for ““Accrued RevenuesAccrued Revenues””

Debit Credit

100,000100,0004,0004,000

Illustration 3-34

Statement Presentation

Illustration 3-35

Chapter 3-65

Expenses incurred but not yet paid in cash or Expenses incurred but not yet paid in cash or recorded.recorded.

Adjusting Entries for “Accrued Expenses”Adjusting Entries for Adjusting Entries for ““Accrued ExpensesAccrued Expenses””

rentrentinterestinteresttaxestaxes

BEFORE

Accrued expenses often occur in regard to:Accrued expenses often occur in regard to:

Cash Payment, if any*Cash Payment, if any*Expense RecordedExpense Recorded

salariessalariesbad debts*bad debts*

Adjusting entry results in:Adjusting entry results in:

Accrued Interest. Pioneer signed a three-month, 12%, note payable in the amount of $50,000 on October 1. The note requires interest at an annual rate of 12 percent. Three factors determine the amount of the interest accumulation:

1 2 3 Illustration 3-29

Chapter 3-67

Oct. 31

Accrued Interest. Pioneer signed a three-month, 12%, note payable in the amount of $50,000 on October 1. Prepare the adjusting entry on Oct. 31 to record the accrual of interest.

Illustration 3-34

Illustration 3-35

Accrued Salaries. At October 31, the salaries for these days represent an accrued expense and a related liability to Pioneer. The employees receive total salaries of $10,000 for a five-day work week, or $2,000 per day.

Chapter 3-70

Oct. 31

Debit Credit

40,00040,000

Debit Credit

Accrued Salaries. Employees receive total salaries of $10,000 for a five-day work week, or $2,000 per day. Prepare the adjusting entry on Oct. 31 to record accrual for salaries.

Illustration 3-34

Illustration 3-35

Chapter 3-72

Nov. 23

Debit CreditSalaries Expense

6,0006,000

Debit CreditSalaries Payable

Accrued Salaries. On November 23, Pioneer will again pay total salaries of $40,000. Prepare the entry to record the payment of salaries on November 23.

Bad Debts. Assume Pioneer reasonably estimates a bad debt expense for the month of $1,600. It makes the adjusting entry for bad debts as follows.

Illustration 3-32

Chapter 3-74

Shows the balance of all accounts, after adjusting entries, at the end of the accounting period.

5. Adjusted Trial Balance5. Adjusted Trial Balance5. Adjusted Trial Balance

LO 5 LO 5

Illustration 3-33

Chapter 3-75

6. Preparing Financial Statements6. Preparing Financial Statements6. Preparing Financial Statements

LO 6 LO 6 Prepare financial statement from the adjusted trial balance.Prepare financial statement from the adjusted trial balance.

Financial Statements are prepared directly from the Adjusted Trial Balance.

Balance Sheet

Income Statement

Statement of

Retained Earnings

Chapter 3-76

LO 6LO 6

Illustration 3-34

Chapter 3-77

LO 6LO 6

Illustration 3-35

Chapter 3-78

7. Closing Entries7. Closing Entries7. Closing Entries

LO 7 LO 7 Prepare closing entries.Prepare closing entries.

To reduce the balance of the income statement To reduce the balance of the income statement ((revenuerevenue and and expenseexpense) accounts to zero. ) accounts to zero.

To transfer net income or net loss to ownerTo transfer net income or net loss to owner’’s s equity.equity.

Balance sheet Balance sheet ((assetasset, , liabilityliability, and , and equityequity) ) accountsaccounts are not closed.are not closed.

Dividends are closed directly to the Retained Dividends are closed directly to the Retained Earnings account.Earnings account.

Chapter 3-79

7. Closing Entries7. Closing Entries7. Closing Entries

Retained earnings 5,000Dividends 5,000

Service revenue 106,000Salaries expense 46,000Advertising expense 15,000Rent expense 9,000Insurance expense 500Interest expense 500Depreciation expense 400Bad debt expense 1,600Retained earnings 33,000

Illustration 3-33

Closing Journal Entries:

Chapter 3-80 LO 7 LO 7 Prepare closing entries.Prepare closing entries.

7. Closing Entries

7. Closing 7. Closing EntriesEntries

Illustration 3-37

Chapter 3-81

8. Post-Closing Trial Balance8. Post8. Post--Closing Trial BalanceClosing Trial Balance

Illustration 3-38

Chapter 3-82

Accounting Cycle SummarizedAccounting Cycle SummarizedAccounting Cycle Summarized

1. Enter the transactions of the period in appropriate journals.2. Post from the journals to the ledger (or ledgers).3. Take an unadjusted trial balance (trial balance).4. Prepare adjusting journal entries and post to the ledger(s).5. Take a trial balance after adjusting (adjusted trial balance).6. Prepare the financial statements from the second trial

balance.7. Prepare closing journal entries and post to the ledger(s).8. Take a trial balance after closing (post-closing trial balance).9. Prepare reversing entries (optional) and post to the

ledger(s).

Chapter 3-83

Financial Statements of a Merchandising CompanyFinancial Statements of a Merchandising CompanyFinancial Statements of a Merchandising Company

LO 7LO 7

Illustration 3-39

Chapter 3-84

LO 7LO 7

Illustration 3-40

Chapter 3-85

LO 7LO 7

Illustration 3-41

Chapter 3-86

Internal controls are a system of checks and balances designed to prevent and detect fraud and errors. Both of these actions are required under SOX.

Companies find that internal control review is a costly process. One study estimates the cost for U.S. companies at over $35 billion,with audit fees doubling in the first year of compliance.

The enhanced internal control standards apply only to large public companies listed on U.S. exchanges. There is continuing debate over whether foreign issuers should have to comply.

Chapter 3-87

Copyright © 2009 John Wiley & Sons, Inc. All rights reserved. Reproduction or translation of this work beyond that permitted in Section 117 of the 1976 United States Copyright Act without the express written permission of the copyright owner is unlawful. Request for further information should be addressed to the Permissions Department, John Wiley & Sons, Inc. The purchaser may make back-up copies for his/her own use only and not for distribution or resale. The Publisher assumes no responsibility for errors, omissions, or damages, caused by the use of these programs or from the use of the information contained herein.

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