PDF Reading Mastering Adjusting Entries (Professional Bookkeeping Certification) English 1884826253 PDF

Mastering Adjusting Entries (Professional Bookkeeping Certification)

136 pages [55 self-teaching + 81 self-quizzes with detailed answers] Section 1: Why we use accruals, deferrals and other adjustments. The difference between cash basis and accrual basis accounting. Section 2: Accrued revenue. How to record accrued revenue. Examples of different kinds of accrued revenue. Computing and accruing interest receivable. How failure to accrue revenue affects the financial statements. Section 3: Accrued expenses. How to record accrued expenses. Examples of different kinds of accrued expenses. Computing and recording interest payable. How failure to accrue expenses affects the financial statements. Section 4: Revenue collected in advance (unearned revenue). How to record unearned revenue. How to accrue revenue earned when the revenue collected was originally recorded in a revenue account v. an unearned revenue account. Section 5: Prepaid (deferred) expenses. Recording prepayments and adjustments. How to accrue expenses when prepayments were recorded in an expense account v. a prepaid (asset) account. Section 6: Other adjusting entries. How to compute and record the adjusting entry for bad debt expense for tax purposes v. book purposes. Adjusting entries for depreciation and various cash accounts. Section 7: From unadjusted to adjusted trial balance. The chart of accounts. Preparing the unadjusted trial balance, entering the adjustments and preparing the adjusted trial balance. A summary of how the adjusted trial balance is used to prepare the income statement, balance sheet and statement of retained earnings. Basics of the post-closing trial balance. Optional Final Exam. Earn a grade of at least 70 and receive a Certificate of Completion in Adjusting Entries, suitable for framing.

Product details

• Hardcover : 199 pages


• Title : Mastering Adjusting Entries (Professional Bookkeeping Certification)


• Language : English


• ISBN-10 : 1884826253

 

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Mastering Adjusting Entries. ISBN: 9781884826252. Learn to set up the trial balance, compute and record all end of period adjustments and present the adjusted trial balance. You now have everything needed for the financial statements and tax return. Double quiz in each section assures that you master it.
Mastering Adjusting Entries (Professional Bookkeeping
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Mastering Adjusting Entries | Bookstore | AIPB
Section 6: Other adjusting entries. How to compute and record the adjusting entry for bad debt expense for tax purposes v. book purposes. Adjusting entries for depreciation and various cash accounts. Section 7: From unadjusted to adjusted trial balance. The chart of accounts.
Mastering Adjusting Entries (Professional Bookkeeping
Mastering Adjusting Entries (Professional Bookkeeping Certification) by Bulmash, unknown edition, ... Mastering Adjusting Entries (Professional Bookkeeping Certification) This edition published in June 30, 1999 by AIPB. ID Numbers Open Library OL12171273M ISBN 10 1884826253
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Mastering Adjusting Entries Cash v. Accrual Basis In 2008, PubCo offers 2 year subscriptions to New Magazine, for $20 (8 quarterly issues @ $2.50) and collects $20,000. Cost: $6 a year per subscriber, which is paid at the time of publication. PubCo takes out a 2 year loan for $10,000 at 10% simple interest rate. Both interest and principal are payable at the end of 2 years.
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