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Obj. 1, 2, 3 Classify the following items as (A) prepaid expense, (B) unearned r

ID: 2329159 • Letter: O

Question

Obj. 1, 2, 3 Classify the following items as (A) prepaid expense, (B) unearned revenue, (C) accrued revenue, or (D) accrued expense:

A two-year premium paid on a fire insurance policy.

Fees earned but not yet received.

Fees received but not yet earned.

Salary owed but not yet paid.

Subscriptions received in advance by a magazine publisher.

Supplies on hand.

Taxes owed but payable in the following period.

Utilities owed but not yet paid.

Obj. 2 At the end of the current year, $59,500 of fees have been earned but have not been billed to clients.

Journalize the adjusting entry to record the accrued fees.

Obj. 2 The wages payable and wages expense accounts at May 31, after adjusting entries have been posted at the end of the first month of operations, are shown in the following T accounts: Exercises Enlarge Image Determine the amount of wages paid during the month.

Explanation / Answer

Solution 1:

A two-year premium paid on a fire insurance policy - Prepaid Expenses

Fees earned but not yet received - accrued revenue

Fees received but not yet earned. - Unearned Revenue

Salary owed but not yet paid - Accrued Expenses

Subscriptions received in advance by a magazine publisher - Unearned Revenue

Supplies on hand - prepaid expense

Taxes owed but payable in the following period - Accrued Expenses

Utilities owed but not yet paid - Accrued Expenses

Solution 2:

If cash basis rather than accrual basis had been used, teh adjusting entry was not necessary as same cannot be recognized in revenue until received.

Adjusting Journal Entries Particulars Debit Credit Accrued Revenue Dr $59,500.00         To Service Revenue $59,500.00 (Being revenue earned but not billed to clients)