By Elizabeth A Minbiole
CliffsQuickReview direction courses conceal the necessities of your hardest sessions. Get an organization grip on center innovations and key fabric, and attempt your newfound wisdom with evaluation questions.CliffsQuickReview Accounting ideas I is your logical, easy-to-grasp advisor to figuring out the language of commercial. This advisor introduces each one subject, defines keyword phrases, and walks you thru each one pattern challenge step by step. very quickly, you will be able to take on the main thoughts during this ebook such asGenerally authorised accounting principlesDouble-entry bookkeepingAdjustments and monetary statementsInventory systemsSubsidiary ledgers and distinctive journalsCash controlsEvaluating bills receivableOperating assetsCliffsQuickReview Accounting ideas I acts as a complement on your textbook and to school room lectures. Use this reference whatsoever that matches your own kind for research and overview — you choose what works top together with your wishes. no matter if you learn the ebook from disguise to hide or concentrate on choose subject matters, you usually get transparent, jargon-free reasons of the basics, supplemented with equations, charts, and tables.With titles to be had for the entire preferred highschool and faculty classes, CliffsQuickReview courses are a entire source which could assist you get the absolute best grades.
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Additional info for Accounting Principles I (Cliffs Quick Review)
Debit G 53 0 Credit Explanation 41_30 Accrue interest Balance --------- - Interest Payable Date 20X2 Credi t Ref. Debit GJ2 ____ 22 0 Credit _ _ _79 Balance _ _ _ 79 CLIFFS QUICK REVIE W ADJUSTMENTS AND FINANCIA L STATEMENTS Adjustment C : Mr. Green's part-time employee earns $80 during the last four days of April but will not be paid until May 10. Thi s requires an adjusting entry that increases (debits) wages expense for $80 and that increases (credits) wages payable for $80 . General Journal GJ 2 Date Account Title and Description Ref.
Ti•~/ y. ;T•'~' . ;T~;•~Y:X: %~ ':~Y:;~~;~':'~:;~ . :'I! ~. t .. r. i- ;.. ;:N. ';v:;•'r:; ::s•;'-fi: . r. r. :. __770 . 29 Transaction 6 : On April 5, Mr. Green purchases $50 worth of offic e supplies, placing the purchase on his account with the store rathe r than paying cash . Supplies are a prepaid expense (an asset) until the y are used and thereby become a cost of doing business (an expense). Therefore, an asset account (supplies) increases and is debited fo r $50 . Since Mr. Green places the purchase on his account with th e store, a liability account (accounts payable) increases and is credite d for $50 .
29 Transaction 6 : On April 5, Mr. Green purchases $50 worth of offic e supplies, placing the purchase on his account with the store rathe r than paying cash . Supplies are a prepaid expense (an asset) until the y are used and thereby become a cost of doing business (an expense). Therefore, an asset account (supplies) increases and is debited fo r $50 . Since Mr. Green places the purchase on his account with th e store, a liability account (accounts payable) increases and is credite d for $50 .