The general term employed to indicate an cost that has actually not been paid or revenue that has not been received and has not yet been recognized in the accounts is:


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A agency purchased office offers costing $ 3,000 and also debited Office offers for the full amount. In ~ the end of the accountancy period, a physical count of office offers revealed $600 quiet on hand. The appropriate adjusting journal entry to be made at the finish of the duration would be:
The balance in the prepaid rent account prior to adjustment at the end of the year is $12,000 and also represents three months rent paid on December 1. The adjusting entry required on December 31 is:
If a service has obtained cash in breakthrough of services performed and also credits a liability account, the adjusting entry essential after the services are performed will be:
The Harrison Co. To buy a computer for $3,000 top top December 1. It is approximated that annual depreciation on the computer system will be $600. If financial statements are to be prepared on December 31, the company should make the adhering to adjusting entry:
Leyland Realty Co. Obtained a inspect for $12,000 on July 1, which to represent a 6- month breakthrough payment of rental on a structure it rents to a client. Unearned Rental Revenue was attributed for the full $12,000. Jae won statements will certainly be ready on July 31. Leyland Realty need to make the following adjusting entry on July 31:
Younger Corp. To buy a one year insurance policy in January 2009 because that $36,000. The insurance plan is in effect from in march 2009 thru February 2010. If the agency neglects to do the appropriate year finish adjustments because that the expired insurance:
A gift shop indications a 3 month keep in mind payable to help finance rises in inventory because that the Christmas purchase season. The keep in mind is signed on Nov. 1 in the quantity of $40,000 w/ annual interest the 6%. What is the adjusting entrance to it is in made on Dec. 31 because that the interest expense accrued to that date, if no entries have actually been made formerly for the interest?
Snell Tables paid employee earnings on and thru Friday, Jan. 26, and the following payroll will be payment in Feb. There are 3 more days in Jan.(29-31) Employees job-related 5 work a week and also the agency pays $800 together day in wages. What will be the adjusting entry come accrue wages price at the end of January?
A agency using a perpetual inventory mechanism that returns items previously purchased on credit would
A buyer borrows money in ~ 12% attention to salary a $4,000 invoice with terms1/10, n/30 on the 10th job of the discount period. The loan is repaid ~ above the 30th work of the invoice. What is the buyer"s network savings because that this full event?
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