Wiley - Chapter 3: The ing Information System 5b3p1b
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ing Information System An ing Information System (AIS) collects and processes transaction data and disseminates the information to interested parties.
Internal controls are a system of checks and balances within the AIS designed to maintain good ing records and prevent and detect fraud and errors. Sarbanes Oxley act of 2002 requires large public Companies to have internal controls attested to by auditors. Chapter 3-1
The ing Cycle Transactions 9. Reversing entries
1. Journalization
8. Post-closing trail balance
2. Posting
7. Closing entries
3. Trial balance
6. Financial Statements
Work Sheet
5. Adjusted trial balance Chapter 3-2
4. Adjustments
Transactions and Events What to Record? FASB states, “transactions and other events and circumstances that affect a business enterprise.” Types of Events: External – between a business and its environment. Internal – event occurring entirely within a business.
Chapter 3-3
1. Journalizing General Journal – a chronological record of transactions. Journal Entries are recorded in the journal. General Journal Date Jan.
3
Title Cash Common stock
10
Building Note payable
Chapter 3-4
Ref. 100
Debit 100,000
300 130 220
Credit 100,000
150,000 150,000
2. Posting Posting – the process of transferring amounts from the journal to the ledger s. General Journal Date Jan. 3
Title Cash
GJ1
Ref.
Debit
100
100,000
Common stock
100,000
General Ledger Cash Date
Explanation
Jan. 3 Sale of stock
Chapter 3-5
Credit
Ref.
Debit
GJ1
100,000
Acct. No. 100 Credit
Balance
100,000
2. Posting Posting – the process of transferring amounts from the journal to the ledger s. General Journal Date Jan. 3
Title Cash Common stock
GJ1
Ref.
Debit
100 300
100,000 100,000
General Ledger Common Stock Date
Explanation
Jan. 3 Sale of stock
Chapter 3-6
Ref.
GJ1
Credit
Debit
Acct. No. 300 Credit
100,000
Balance
100,000
3. Trial Balance Trial Balance – a list of each and its balance; used to prove equality of debit and credit balances. Acct. No. 100 105 110 130 200 220 300 330 400 500
Chapter 3-7
Cash s receivable Inventory Building s payable Note payable Common stock Retained earnings Sales Cost of goods sold
Debit
Credit
$ 140,000 35,000 30,000 150,000 $
60,000 150,000 100,000 75,000
30,000 $ 385,000
$ 385,000
4. Adjusting Entries Revenues - recorded in the period in which they are earned and realizable. Expenses - recognized in the period in which they are incurred.
Adjusting entries - needed to ensure that all assets and liabilities that should be recorded are recorded as of the end of the period reported. revenue recognition and expense recognition principles are followed. Chapter 3-8
Classes of Adjusting Entries Prepayments & Deferrals Accruals Revaluations & estimates
Chapter 3-9
Adjusting Entries – “Prepaid Expenses” Payment of cash that is recorded as an asset because service or benefit will be received in the future. Cash Payment
BEFORE
Expense Recorded
Prepayments often occur in regard to: insurance supplies advertising
Chapter 3-10
rent maintenance on equipment fixed assets
Adjusting Entries – “Prepaid Expenses” Example: On Jan. 1st, Phoenix Corp. paid $12,000 for 12
months of insurance coverage. Show the journal entry to record the payment on Jan. 1st. Jan. 1
Prepaid insurance
12,000
Cash
12,000
Prepaid Insurance Debit
12,000
Chapter 3-11
Credit
Cash Debit
Credit
12,000
Adjusting Entries – “Prepaid Expenses” Example: On Jan. 1st, Phoenix Corp. paid $12,000 for 12
months of insurance coverage. Show the adjusting journal entry required at Jan. 31st. Jan. 31
Insurance expense
1,000
Prepaid insurance Prepaid Insurance Debit
12,000 11,000 Chapter 3-12
Credit
1,000
1,000 Insurance expense Debit
1,000
Credit
Adjusting Entries – “Unearned Revenues” Receipt of cash that is recorded as a liability because the revenue has not been earned. Cash Receipt
BEFORE
Revenue Recorded
Unearned revenues often occur in regard to: rent airline tickets school tuition
Chapter 3-13
magazine subscriptions customer deposits
Adjusting Entries – “Unearned Revenues” Example: On Nov. 1st, Phoenix Corp. received $24,000 from Arcadia High School for 3 months rent in advance. Show the journal entry to record the receipt on Nov. 1st. Nov. 1
Cash
24,000
Unearned rent revenue Cash Debit
24,000
Chapter 3-14
24,000
Unearned Rent Revenue Credit
Debit
Credit
24,000
Adjusting Entries – “Unearned Revenues” Example: On Nov. 1st, Phoenix Corp. received $24,000 from Arcadia High School for 3 months rent in advance. Show the adjusting journal entry required on Nov. 30th. Nov. 30
Unearned rent revenue
8,000
Rent revenue Rent Revenue Debit
Credit
8,000
8,000 Unearned Rent Revenue Debit
8,000
Credit
24,000 16,000
Chapter 3-15
Adjusting Entries – “Accrued Revenues” Revenues earned but not yet received in cash or recorded. Adjusting entry results in:
Revenue Recorded
BEFORE
Cash Receipt
Accrued revenues often occur in regard to: rent interest services performed Chapter 3-16
Adjusting Entries – “Accrued Revenues” Example: On July 1st, Phoenix Corp. invested $300,000 in securities that return 5% interest per year. Show the journal entry to record the investment on July 1st. July 1
Investments
300,000
Cash
300,000
Investments Debit
300,000
Chapter 3-17
Credit
Cash Debit
Credit
300,000
Adjusting Entries – “Accrued Revenues” Example: On July 1st, Phoenix Corp. invested $300,000 in securities that return 5% interest per year. Show the adjusting journal entry required on July 31st. July 31
Interest receivable
1,250
Interest revenue Interest Receivable Debit
1,250
Chapter 3-18
Credit
1,250 Interest Revenue Debit
Credit
1,250
Adjusting Entries – “Accrued Expenses” Expenses incurred but not yet paid in cash or recorded. Adjusting entry results in:
Expense Recorded
BEFORE
Cash Payment
Accrued expenses often occur in regard to: rent interest taxes Chapter 3-19
salaries
Adjusting Entries – “Accrued Expenses” Example: On Feb. 2nd, Phoenix Corp. borrowed $200,000 at a rate of 9% per year. Interest is due on first of each month. Show the journal entry to record the borrowing on Feb. 2nd. Feb. 2
Cash
200,000
Notes payable Cash Debit
200,000
Chapter 3-20
200,000 Notes Payable
Credit
Debit
Credit
200,000
Adjusting Entries – “Accrued Expenses” Example: On Feb. 2nd, Phoenix Corp. borrowed $200,000 at a rate of 9% per year. Interest is due on first of each month. Show the adjusting journal entry required on Feb. 28th. Feb. 28
Interest expense
1,500
Interest payable Interest Expense Debit
1,500
Chapter 3-21
Credit
1,500 Interest Payable Debit
Credit
1,500
Adjust Entries –”Revaluation & Estimates” Revaluations of impaired assets and other adjustments to fair market value Marking Available for sale securities to market Good Will Impairment
Calculations of estimates Bad debt expense
Chapter 3-22
5. Adjusted Trial Balance Shows the balance of all s, after adjusting entries, at the end of the ing period.
Chapter 3-23
6. Preparing Financial Statements Financial Statements are prepared directly from the Adjusted Trial Balance.
Balance Sheet
Chapter 3-24
Income Statement
Statement of Retained Earnings
Statement of Cash Flows
6. Preparing Financial Statements Assume the following Adjusted Trial Balance Adjusted Trial Balance
Debit
Cash s receivable Building Note payable Common stock Retained earnings Dividends declared Sales Interest income Cost of goods sold Salary expense Depreciation expense
$ 140,000 35,000 190,000
Chapter 3-25
Income Statement
Credit
$ 150,000 100,000 38,000 10,000 185,000 17,000 47,000 25,000 43,000 $ 490,000
$ 490,000
Income Statement Revenues: Sales Interest income Total revenue Expenses: Cost of goods sold Salary expense Depreciation expense Total expenses Net income
$ 185,000 17,000 202,000 47,000 25,000 43,000 115,000 $ 87,000
6. Preparing Financial Statements Statement of Retained Earnings
Assume the following Adjusted Trial Balance Adjusted Trial Balance
Debit
Cash s receivable Building Note payable Common stock Retained earnings Dividends declared Sales Interest income Cost of goods sold Salary expense Depreciation expense
$ 140,000 35,000 190,000
Chapter 3-26
Credit
$ 150,000 100,000 38,000 10,000 185,000 17,000 47,000 25,000 43,000 $ 490,000
$ 490,000
Statement of Retained Earnings Beginning balance + Net income - Dividends Ending balance
$
38,000 87,000 (10,000) 115,000
6. Preparing Financial Statements Assume the following Adjusted Trial Balance Adjusted Trial Balance
Debit
Cash s receivable Building Note payable Common stock Retained earnings Dividends declared Sales Interest income Cost of goods sold Salary expense Depreciation expense
$ 140,000 35,000 190,000
Chapter 3-27
Balance Sheet
Credit
$ 150,000 100,000 38,000 10,000 185,000 17,000 47,000 25,000 43,000 $ 490,000
$ 490,000
Balance Sheet Assets Cash s receivable Building Total assets Liabilities Note payable Stockholders' equity Common stock Retained earnings Total liab. & equity
$ 140,000 35,000 190,000 $ 365,000 150,000 100,000 115,000 $ 365,000
7. Closing Entries To reduce the balance of the income statement (revenue and expense) s to zero. To transfer net income or net loss to owner’s equity (through the Retained Earnings ). Dividends are also closed directly to the Retained Earnings . Balance sheet (asset, liability, and equity) s are not closed.
Chapter 3-28
7. Closing Entries Example: Ex 3-16
Chapter 3-29
8. Post-Closing Trial Balance Example continued: Acct. No. 100 105 130 220 300 330 380 400 430 500 520 550
Chapter 3-30
Cash s receivable Building Note payable Common stock Retained earnings Dividends declared Sales Interest income Cost of goods sold Salary expense Depreciation expense
Debit
Credit
$ 140,000 35,000 190,000 $ 150,000 100,000 115,000 $ 365,000
$ 365,000
LO 7 Prepare closing entries.
Most companies use accrual-basis ing
recognize revenue when it is earned and expenses in the period incurred, without regard to the time of receipt or payment of cash. Under the strict cash basis, companies record revenue only when they receive cash, and record expenses only when they disperse cash. Cash basis financial statements are not in conformity with GAAP. Chapter 3-31
Illustration: Quality Contractor signs an agreement to construct a garage for $22,000. In January, Quality begins construction, incurs costs of $18,000 on credit, and by the end of January delivers a finished garage to the buyer. In February, Quality collects $22,000 cash from the customer. In March, Quality pays the $18,000 due the creditors. Illustration 3A-1
Chapter 3-32
Illustration: Quality Contractor signs an agreement to construct a garage for $22,000. In January, Quality begins construction, incurs costs of $18,000 on credit, and by the end of January delivers a finished garage to the buyer. In February, Quality collects $22,000 cash from the customer. In March, Quality pays the $18,000 due the creditors. Illustration 3A-2
Chapter 3-33
Conversion From Cash Basis To Accrual Basis Illustration: Dr. Diane Windsor, like many small business owners, keeps her ing records on a cash basis. In the year 2010, Dr. Windsor received $300,000 from her patients and paid $170,000 for operating expenses, resulting in an excess of cash receipts over disbursements of $130,000 ($300,000 - $170,000). At January 1 and December 31, 2010, she has s receivable, unearned service revenue, accrued liabilities, and prepaid expenses as shown in Illustration 3A-5. Illustration 3A-5
Chapter 3-34
Conversion From Cash Basis To Accrual Basis Illustration: Calculate service revenue on an accrual basis. Illustration 3A-8
Illustration 3A-5
Chapter 3-35
Conversion From Cash Basis To Accrual Basis Illustration: Calculate operating expenses on an accrual basis. Illustration 3A-11
Illustration 3A-5
Chapter 3-36
Internal controls are a system of checks and balances within the AIS designed to maintain good ing records and prevent and detect fraud and errors. Sarbanes Oxley act of 2002 requires large public Companies to have internal controls attested to by auditors. Chapter 3-1
The ing Cycle Transactions 9. Reversing entries
1. Journalization
8. Post-closing trail balance
2. Posting
7. Closing entries
3. Trial balance
6. Financial Statements
Work Sheet
5. Adjusted trial balance Chapter 3-2
4. Adjustments
Transactions and Events What to Record? FASB states, “transactions and other events and circumstances that affect a business enterprise.” Types of Events: External – between a business and its environment. Internal – event occurring entirely within a business.
Chapter 3-3
1. Journalizing General Journal – a chronological record of transactions. Journal Entries are recorded in the journal. General Journal Date Jan.
3
Title Cash Common stock
10
Building Note payable
Chapter 3-4
Ref. 100
Debit 100,000
300 130 220
Credit 100,000
150,000 150,000
2. Posting Posting – the process of transferring amounts from the journal to the ledger s. General Journal Date Jan. 3
Title Cash
GJ1
Ref.
Debit
100
100,000
Common stock
100,000
General Ledger Cash Date
Explanation
Jan. 3 Sale of stock
Chapter 3-5
Credit
Ref.
Debit
GJ1
100,000
Acct. No. 100 Credit
Balance
100,000
2. Posting Posting – the process of transferring amounts from the journal to the ledger s. General Journal Date Jan. 3
Title Cash Common stock
GJ1
Ref.
Debit
100 300
100,000 100,000
General Ledger Common Stock Date
Explanation
Jan. 3 Sale of stock
Chapter 3-6
Ref.
GJ1
Credit
Debit
Acct. No. 300 Credit
100,000
Balance
100,000
3. Trial Balance Trial Balance – a list of each and its balance; used to prove equality of debit and credit balances. Acct. No. 100 105 110 130 200 220 300 330 400 500
Chapter 3-7
Cash s receivable Inventory Building s payable Note payable Common stock Retained earnings Sales Cost of goods sold
Debit
Credit
$ 140,000 35,000 30,000 150,000 $
60,000 150,000 100,000 75,000
30,000 $ 385,000
$ 385,000
4. Adjusting Entries Revenues - recorded in the period in which they are earned and realizable. Expenses - recognized in the period in which they are incurred.
Adjusting entries - needed to ensure that all assets and liabilities that should be recorded are recorded as of the end of the period reported. revenue recognition and expense recognition principles are followed. Chapter 3-8
Classes of Adjusting Entries Prepayments & Deferrals Accruals Revaluations & estimates
Chapter 3-9
Adjusting Entries – “Prepaid Expenses” Payment of cash that is recorded as an asset because service or benefit will be received in the future. Cash Payment
BEFORE
Expense Recorded
Prepayments often occur in regard to: insurance supplies advertising
Chapter 3-10
rent maintenance on equipment fixed assets
Adjusting Entries – “Prepaid Expenses” Example: On Jan. 1st, Phoenix Corp. paid $12,000 for 12
months of insurance coverage. Show the journal entry to record the payment on Jan. 1st. Jan. 1
Prepaid insurance
12,000
Cash
12,000
Prepaid Insurance Debit
12,000
Chapter 3-11
Credit
Cash Debit
Credit
12,000
Adjusting Entries – “Prepaid Expenses” Example: On Jan. 1st, Phoenix Corp. paid $12,000 for 12
months of insurance coverage. Show the adjusting journal entry required at Jan. 31st. Jan. 31
Insurance expense
1,000
Prepaid insurance Prepaid Insurance Debit
12,000 11,000 Chapter 3-12
Credit
1,000
1,000 Insurance expense Debit
1,000
Credit
Adjusting Entries – “Unearned Revenues” Receipt of cash that is recorded as a liability because the revenue has not been earned. Cash Receipt
BEFORE
Revenue Recorded
Unearned revenues often occur in regard to: rent airline tickets school tuition
Chapter 3-13
magazine subscriptions customer deposits
Adjusting Entries – “Unearned Revenues” Example: On Nov. 1st, Phoenix Corp. received $24,000 from Arcadia High School for 3 months rent in advance. Show the journal entry to record the receipt on Nov. 1st. Nov. 1
Cash
24,000
Unearned rent revenue Cash Debit
24,000
Chapter 3-14
24,000
Unearned Rent Revenue Credit
Debit
Credit
24,000
Adjusting Entries – “Unearned Revenues” Example: On Nov. 1st, Phoenix Corp. received $24,000 from Arcadia High School for 3 months rent in advance. Show the adjusting journal entry required on Nov. 30th. Nov. 30
Unearned rent revenue
8,000
Rent revenue Rent Revenue Debit
Credit
8,000
8,000 Unearned Rent Revenue Debit
8,000
Credit
24,000 16,000
Chapter 3-15
Adjusting Entries – “Accrued Revenues” Revenues earned but not yet received in cash or recorded. Adjusting entry results in:
Revenue Recorded
BEFORE
Cash Receipt
Accrued revenues often occur in regard to: rent interest services performed Chapter 3-16
Adjusting Entries – “Accrued Revenues” Example: On July 1st, Phoenix Corp. invested $300,000 in securities that return 5% interest per year. Show the journal entry to record the investment on July 1st. July 1
Investments
300,000
Cash
300,000
Investments Debit
300,000
Chapter 3-17
Credit
Cash Debit
Credit
300,000
Adjusting Entries – “Accrued Revenues” Example: On July 1st, Phoenix Corp. invested $300,000 in securities that return 5% interest per year. Show the adjusting journal entry required on July 31st. July 31
Interest receivable
1,250
Interest revenue Interest Receivable Debit
1,250
Chapter 3-18
Credit
1,250 Interest Revenue Debit
Credit
1,250
Adjusting Entries – “Accrued Expenses” Expenses incurred but not yet paid in cash or recorded. Adjusting entry results in:
Expense Recorded
BEFORE
Cash Payment
Accrued expenses often occur in regard to: rent interest taxes Chapter 3-19
salaries
Adjusting Entries – “Accrued Expenses” Example: On Feb. 2nd, Phoenix Corp. borrowed $200,000 at a rate of 9% per year. Interest is due on first of each month. Show the journal entry to record the borrowing on Feb. 2nd. Feb. 2
Cash
200,000
Notes payable Cash Debit
200,000
Chapter 3-20
200,000 Notes Payable
Credit
Debit
Credit
200,000
Adjusting Entries – “Accrued Expenses” Example: On Feb. 2nd, Phoenix Corp. borrowed $200,000 at a rate of 9% per year. Interest is due on first of each month. Show the adjusting journal entry required on Feb. 28th. Feb. 28
Interest expense
1,500
Interest payable Interest Expense Debit
1,500
Chapter 3-21
Credit
1,500 Interest Payable Debit
Credit
1,500
Adjust Entries –”Revaluation & Estimates” Revaluations of impaired assets and other adjustments to fair market value Marking Available for sale securities to market Good Will Impairment
Calculations of estimates Bad debt expense
Chapter 3-22
5. Adjusted Trial Balance Shows the balance of all s, after adjusting entries, at the end of the ing period.
Chapter 3-23
6. Preparing Financial Statements Financial Statements are prepared directly from the Adjusted Trial Balance.
Balance Sheet
Chapter 3-24
Income Statement
Statement of Retained Earnings
Statement of Cash Flows
6. Preparing Financial Statements Assume the following Adjusted Trial Balance Adjusted Trial Balance
Debit
Cash s receivable Building Note payable Common stock Retained earnings Dividends declared Sales Interest income Cost of goods sold Salary expense Depreciation expense
$ 140,000 35,000 190,000
Chapter 3-25
Income Statement
Credit
$ 150,000 100,000 38,000 10,000 185,000 17,000 47,000 25,000 43,000 $ 490,000
$ 490,000
Income Statement Revenues: Sales Interest income Total revenue Expenses: Cost of goods sold Salary expense Depreciation expense Total expenses Net income
$ 185,000 17,000 202,000 47,000 25,000 43,000 115,000 $ 87,000
6. Preparing Financial Statements Statement of Retained Earnings
Assume the following Adjusted Trial Balance Adjusted Trial Balance
Debit
Cash s receivable Building Note payable Common stock Retained earnings Dividends declared Sales Interest income Cost of goods sold Salary expense Depreciation expense
$ 140,000 35,000 190,000
Chapter 3-26
Credit
$ 150,000 100,000 38,000 10,000 185,000 17,000 47,000 25,000 43,000 $ 490,000
$ 490,000
Statement of Retained Earnings Beginning balance + Net income - Dividends Ending balance
$
38,000 87,000 (10,000) 115,000
6. Preparing Financial Statements Assume the following Adjusted Trial Balance Adjusted Trial Balance
Debit
Cash s receivable Building Note payable Common stock Retained earnings Dividends declared Sales Interest income Cost of goods sold Salary expense Depreciation expense
$ 140,000 35,000 190,000
Chapter 3-27
Balance Sheet
Credit
$ 150,000 100,000 38,000 10,000 185,000 17,000 47,000 25,000 43,000 $ 490,000
$ 490,000
Balance Sheet Assets Cash s receivable Building Total assets Liabilities Note payable Stockholders' equity Common stock Retained earnings Total liab. & equity
$ 140,000 35,000 190,000 $ 365,000 150,000 100,000 115,000 $ 365,000
7. Closing Entries To reduce the balance of the income statement (revenue and expense) s to zero. To transfer net income or net loss to owner’s equity (through the Retained Earnings ). Dividends are also closed directly to the Retained Earnings . Balance sheet (asset, liability, and equity) s are not closed.
Chapter 3-28
7. Closing Entries Example: Ex 3-16
Chapter 3-29
8. Post-Closing Trial Balance Example continued: Acct. No. 100 105 130 220 300 330 380 400 430 500 520 550
Chapter 3-30
Cash s receivable Building Note payable Common stock Retained earnings Dividends declared Sales Interest income Cost of goods sold Salary expense Depreciation expense
Debit
Credit
$ 140,000 35,000 190,000 $ 150,000 100,000 115,000 $ 365,000
$ 365,000
LO 7 Prepare closing entries.
Most companies use accrual-basis ing
recognize revenue when it is earned and expenses in the period incurred, without regard to the time of receipt or payment of cash. Under the strict cash basis, companies record revenue only when they receive cash, and record expenses only when they disperse cash. Cash basis financial statements are not in conformity with GAAP. Chapter 3-31
Illustration: Quality Contractor signs an agreement to construct a garage for $22,000. In January, Quality begins construction, incurs costs of $18,000 on credit, and by the end of January delivers a finished garage to the buyer. In February, Quality collects $22,000 cash from the customer. In March, Quality pays the $18,000 due the creditors. Illustration 3A-1
Chapter 3-32
Illustration: Quality Contractor signs an agreement to construct a garage for $22,000. In January, Quality begins construction, incurs costs of $18,000 on credit, and by the end of January delivers a finished garage to the buyer. In February, Quality collects $22,000 cash from the customer. In March, Quality pays the $18,000 due the creditors. Illustration 3A-2
Chapter 3-33
Conversion From Cash Basis To Accrual Basis Illustration: Dr. Diane Windsor, like many small business owners, keeps her ing records on a cash basis. In the year 2010, Dr. Windsor received $300,000 from her patients and paid $170,000 for operating expenses, resulting in an excess of cash receipts over disbursements of $130,000 ($300,000 - $170,000). At January 1 and December 31, 2010, she has s receivable, unearned service revenue, accrued liabilities, and prepaid expenses as shown in Illustration 3A-5. Illustration 3A-5
Chapter 3-34
Conversion From Cash Basis To Accrual Basis Illustration: Calculate service revenue on an accrual basis. Illustration 3A-8
Illustration 3A-5
Chapter 3-35
Conversion From Cash Basis To Accrual Basis Illustration: Calculate operating expenses on an accrual basis. Illustration 3A-11
Illustration 3A-5
Chapter 3-36
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