ࡱ>  tvijklmnopqrs 3bjbj D +''''';;;8st$;9 , ,(3,3,3,--->9@9@9@9@9@9@9+;=l@9'G.--G.G.@9''3,3,U9888G.X'3,'3,>98G.>988r883,;.8*9k90989>19>89>'8->L-,8x-$----@9@96---9G.G.G.G.9>--------- : Chapter 3 Journal Entries, Posting, General Ledger, and Trial Balance In this chapter you will see how accounting systems are organized to process large volumes of data while constantly maintaining the equality of the accounting equation. As you proceed through this chapter, first concentrate on learning how business events affect resources and then learn how to process the events in the financial accounting system. The Accounting Equation, Debits, and Credits Resources and where they come from are at the heart of modern financial accounting systems. The relationship between resources and their sources is represented by the accounting equation: Assets=Liabilities+Stockholders' Equity The accounting equation shows a company's resources (assets) come from borrowing (liabilities), from owners' investments (stockholders' equity), or are generated by management and retained in the company (stockholders' equity). The accounting equation must always be in balance in order for the accounting system to provide useful information. The double-entry system (debits = credits) was developed to easily maintain the equality of the accounting equation (assets = liabilities + stockholders' equity). The double-entry system is based on the idea that each business event has two parts. One part results in a change in one asset, liability, or stockholders' equity account and the other part results in an equal change in another asset, liability, or stockholders' equity account. It is impossible for an event to result in an increase or decrease in only one account. The basic element of the double-entry system is the T account. T accounts are used to record the two parts of each business event. The left side of a T account is the debit side and the right side is the credit side. The process of converting each event into equal dollar amounts of debits and credits guarantees that the accounting equation always balances. The debits equal credits process converts each event into debits and credits as follows: AccountDebitsCreditsAssetsIncreasesDecreasesLiabilitiesDecreasesIncreasesStockholders' equityDecreasesIncreasesRevenuesDecreasesIncreasesExpensesIncreasesDecreasesDividendsIncreasesDecreases In accounting for most business events, all you need to remember about debits and credits are the following: Point 1. Assets increase with debits Point 2. Debits = credits The two above points, when combined with an understanding of business and a little basic logic, will enable you to convert most business events into debits and credits and, in so doing, constantly maintain the equality of the accounting equation. Difficulties Created by Today's Companies AT&T, like thousands of other companies, conducts business on a global scale. In fact, AT&T provides services in over 220 different countries. Consider the difficulties they face in trying to account for such wide-spread operations. How feasible would it be for them to use the accounting system we examined in Chapter 2? Could AT&T possibly account for its activities by using one set of T accounts? How many hundred T accounts would be required? Could the T accounts be drawn on one sheet of paper? How long would it take just to put the effects of AT&T's thousands of events into the many T accounts? Surely there must be a more efficient way to account for the events of such large companies. Financial accounting systems used by companies like AT&T are based on the accounting equation. They make use of the debits equal credits process to maintain the equality of the accounting equation. However, they do not enter dollar amounts directly into T accounts as we did in Chapter 2. Instead of entering dollar amounts directly into T accounts, modern accounting systems record the debits and credits by preparing journal entries in journals. In this way, journals are prepared at numerous locations all around the world. The information is then sent to one location where it is organized and the financial statements are prepared from the organized information. Modern Accounting Systems In order to generate the information for financial statements, accounting systems need: 1) to organize the data to be reported. Financial accounting systems use a chart of accounts and a general ledger to organize data. 2) a process for getting data into the organized data system. Financial accounting systems use journals to get data into accounts. 3) a process for verifying that the data in the accounts will result in a balanced accounting equation. Financial accounting systems prepare trial balances to verify the equality of the debits and credits data in accounts. The following sections examine each of the three above requirements of modern accounting systems. Organizing Accounting Data To prepare financial statements, you must know the types of information you want to report in the statements. For example, if you want to generate a cash report, you would accumulate data about cash. In financial accounting systems, because of the importance of resources and their sources, the data to be collected are organized around the accounting equation, assets = liabilities + stockholders' equity. The data are organized into accounts. Accounts are established for any information to be reported in the financial statements. You may remember that the Parks Computer Service Corporation examined in Chapters 1 and 2 had the following accounts: cash, accounts receivable, supplies, accounts payable, common stock, and retained earnings. An account is a data storage device. For example, an account can be as simple as a T account on a page, it could be a whole page in a book, it could be a file folder in a desk drawer, or it could be a data file in a computer. Chart of Accounts When a list of all accounts in which a company can store accounting data is prepared, it is called a chart of accounts. The chart of accounts for the Parks Computer Service Corporation is presented in Exhibit 3-1. Exhibit 3-1 Parks Computer Service Corporation Chart of Accounts Acct. No.Account NameAssets111Cash113Accounts Receivable115SuppliesLiabilities211Accounts PayableStockholders' Equity311Common Stock313Retained Earnings315DividendsRevenues411Fees RevenueExpenses511Supplies Expense Notice how the accounts in the Parks Computer Service Corporation's chart of accounts are organized. First, the accounts are separated into five categories: assets, liabilities, stockholders' equity, revenues, and expenses. Do not worry if you are unclear about revenues and expenses. You will become quite familiar with these terms as you progress through this and later chapters. At this point, you should note that the categories in the chart of accounts relate directly to the financial statements: revenues and expenses are reported on the income statement, while assets, liabilities, and stockholders' equity are reported on the balance sheet. A company can have any accounts it wants in its chart of accounts. Information can be gathered for any items in which the company is interested. Remember the process we followed in Chapters 1 and 2 for gathering information for the income statement? In order to calculate total revenues to report on the income statement we had to analyze the retained earnings account for increases. Similarly, we had to analyze retained earnings for decreases in order to calculate expenses. Companies have found it easier and faster to prepare income statements when separate accounts are maintained to record revenues and expenses, rather than enter the dollar amounts directly into retained earnings. If separate accounts are used to record revenues and expenses, income statements can be quickly prepared by simply using the dollar amounts recorded in the revenues and expenses accounts. A second point to notice about the chart of accounts is how the accounts are organized within each category. For example, note that the three asset accounts are not listed alphabetically. In fact, the assets are listed by order of liquidity. Liquidity refers to how quickly the assets will be converted into cash or used up in the business. Based on asset liquidity, cash would appear first, followed by accounts receivable (which should be converted into cash soon, possibly in the next 30 days), and supplies (which will be used up in a short time, such as three months). As you progress through later chapters, you will learn the reasons for other accounts appearing in charts of accounts in the order in which they do. At this point in time, however, it is important that you recognize that information to be reported in the financial statements is the reason accounts are listed in the chart of accounts in the order in which they are. The third point to notice about the chart of accounts is that each account has a number associated with it. As you may expect, these numbers are called account numbers. Account numbers are useful in identifying where a specific account would be in a grouping of other accounts. For example, notice in the Parks Computer Service Corporation's chart of accounts all assets begin with the digit 1 while liabilities begin with the digit 2. In manual accounting systems, account numbers make it easy to find a specific account when all accounts are grouped together in one book called the general ledger, which is discussed in the following section. With modern, computer-based accounting systems, account numbers facilitate the entry of data into the computer system. For example, to debit the accounts receivable account using a computer, it would be necessary only to input the account number 113 rather than inputting the account name, accounts receivable. Such use of account numbers rather than account names allows much faster data input into accounting systems. ** You now have the background to do exercise 3.1. General Ledger When all accounts are grouped together, they are known as the general ledger. A ledger is simply a grouping of accounts. The general ledger contains all accounts used by a company. For example, in a manual system, the Parks Computer Service Corporation's general ledger would have a separate page for each of its accounts. There would be separate pages for cash, accounts receivable, supplies, accounts payable, common stock, retained earnings, dividends, fees revenue, and supplies expense. For an example of a general ledger page, see the cash account in the Parks Computer Service Corporation's general ledger presented as Exhibit 3-2. Exhibit 3-2 General Ledger Page Account Name: CashAccount Number: 111PostingBalanceDateItemRef.DebitsCreditsDebitsCreditsJuly 1Owners' investmentJ15,0005,0003Supplies purchaseJ1254,97510Fees revenueJ22005,17516Payable paymentJ2705,10525Receivable collectionJ31005,20531Dividend paymentJ3755,130 As you can see from the cash page, the general ledger contains much information about accounts. The account name (cash) and account number (111) appear at the top of the general ledger page. The date column is the date on which an event occurred. The item column has various uses. In some manual systems, this column is blank except for very unusual events. In computer systems, this column often presents a brief description of the event. The posting reference column refers to the page number of the journal in which the event was recorded. (Journals are discussed in the following section.) The dollar amount of the event is recorded in the debits column or the credits column. The balance in the account is reported in the balance columns. There are several different general ledger forms being used by companies, so you should not memorize Exhibit 3-2. At this point you should simply be aware that each account in the general ledger reports, in summary form, the effects of each event that affected the account. The general ledger reports enough information to allow accountants to go to the original records if they want to examine an event more closely. For example, if accountants were interested in the July 16, $70 payable payment, they could tell from the posting reference column to look at J2 (page 2 of the journal) for more detailed information about the event. Entering Data into the Accounting System Once the chart of accounts is developed and the general ledger is organized, the next step in the accounting process is to enter data into the accounting system through the use of the general journal. The general journal is used to record the debits and credits resulting from each event affecting a company. Remember, it is too cumbersome and inefficient for large companies to record the events directly into T accounts, as we did in Chapter 2. The process of recording events in the general journal is called journalizing, with the result being a journal entry for each event. A journal entry consists primarily of debits and credits to accounts. For each journal entry, the total dollar amount of debits must equal the total dollar amount of credits. In this manner, the equality of the accounting equation is always maintained. To illustrate the use of the general journal, we will continue accounting for the Parks Computer Service Corporation by considering events that affected it in September. We will analyze each event in terms of how it affects resources and sources of resources, then record it in the general journal by concentrating on the following two points we memorized in Chapter 2: Point 1. Assets increase with debits Point 2. Debits = credits As we analyze each event, try to understand how it affects the company. Once you understand the effects, it is fairly easy to record them. On the other hand, if you do not understand the effects, it is virtually impossible to correctly record them. As a future business person, it is very important that you understand business events. Getting additional resources from the owner Assume the Parks Computer Service Corporation had resources of $5,995 at the end of August, $95 of which were borrowed (liabilities) and $5,900 to which the owner had a right (stockholders' equity). Assume further that the $5,900 stockholders equity resulted from the owners $5,000 original investment (common stock) plus $900 generated by management and kept in the company (retained earnings). On September 1, Nick Parks invests an additional $5,000 of his cash into the company in return for 5,000 more shares of common stock. An owner's investment of cash results in an increase in the company's resources and its sources of resources, as follows. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$5,995=$95+$5,000+$900+ $5,000=+ $5,000$10,995=$95+$10,000+$900 When the owner invests $5,000 more cash in the company, the company's cash increases. Cash is an asset (resource). One of the two points you memorized was that assets increase with debits. Therefore, the part of this event that results in an increase in cash would be recorded as a debit to cash. The source of the resources is the owner. This results in an increase in stockholders' equity, in this case common stock. Even if you have forgotten how to increase stockholders' equity, the other point you memorized is that debits equal credits. Since we have already debited cash, we need a credit. Therefore, the other part of the event's effects is a credit to the stockholders' equity common stock account. If you also remember that stockholders' equity increases with credits, you confirm this credit to common stock. This event would be recorded in the general journal as follows. Date DescriptionPosting Ref. Debits CreditsSept. 1Cash1115,000Common Stock3115,000Owner's cash investment Notice the general journal has several columns for recording information. The date column is used to show the date on which the event affected the business. Inasmuch as the company received the cash on September 1, this date is used. The description column identifies the specific accounts affected. Notice the debit to the cash account is entered first and appears next to the left margin of the description column. Debited accounts are always listed first in journal entries and they always appear next to the left margin. After the debit comes the account credited, which is indented from the left margin. Credits always appear after the debits and are always indented. If there were more than one account credited, they would appear directly underneath each other, indented the same number of spaces from the left margin. After all accounts have been listed, a brief explanation of the event is entered, indented still further from the left margin or centered in the column. The explanation enables readers of the journal to understand what the event is about. The posting reference column has various uses in different accounting systems. In this text, the posting reference column is used to identify the account number of each account recorded in the general journal. It will be discussed further in the following section on transferring data from the general journal to the general ledger. The debits and credits columns show the dollar amounts of the event's debits and credits. Finally, you should notice that the total debits ($5,000) in the journal entry equals the total credits ($5,000). Remember, the equality of debits and credits in the journal entry guarantees that the accounting equation will balance. Borrowing resources On September 3, the Parks Computer Service Corporation purchases $350 of supplies on credit. No cash is paid by the company, but cash payment is promised by October 3. When the company purchases the supplies, resources (supplies) increase. The source of the resources is a creditor, since the supplies are purchased on credit. This results in an increase in liabilities. Thus, the company's resources and sources of resources increase by $350. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$10,995=$95+$10,000+$900+ $350=+ $350$11,345=$445+$10,000+$900 Remembering that assets (resources) increase with debits results in a $350 debit to supplies because supplies increase when they are purchased. Remembering also that debits must equal credits, results in a $350 credit to some account, which in this case is the liability accounts payable. If you also happen to remember that liabilities increase with credits, you support this credit to accounts payable because they increase when supplies are purchased on credit. This event would be recorded in the general journal as follows. Date DescriptionPosting Ref. Debits CreditsSept. 3Supplies115350Accounts Payable211350Supplies purchased on account Once again, notice the detail in the general journal. Information was recorded showing the date, the account name, account number, and dollar amount of each account debited or credited. Notice how the account credited (accounts payable) was indented. A brief description of the event followed the entry in the journal. Finally, notice that the total dollar amount of the debits ($350) equals the total dollar amount of the credits ($350) in the entry. This equality maintains the equality of the accounting equation, assets = liabilities + stockholders' equity. Using resources to buy other resources Nick decides to rent an office in which to conduct his business. He wants the office so his current clients have a place to meet with him and where potential clients can find him easily. On September 4, the company pays a total of $975 cash to rent a small office for the months of September, October, and November. When the Parks Computer Service Corporation pays the $975 rent, its resources (assets) change. By paying cash for rent, the company converts one resource (cash) into another resource (prepaid rent). Prepaid rent is a resource (asset) because it enables the company to use the office space in the future, in this case, for the next three months. Therefore, the company's resources increase and then decrease by the same amount, $975. Since total resources do not change, total sources of resources do not change. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$11,345=$445+$10,000+$900+ $975- $975$11,345=$445+$10,000+$900 Remembering that assets increase with debits results in a $975 debit to prepaid rent because prepaid rent increases when the company pays for it. Remembering that debits must equal credits, results in a $975 credit to some account, which in this case is cash. If you also remember that assets decrease with credits, you confirm this credit to cash because cash decreases when it is paid out. This event would be recorded in the general journal as follows. Date DescriptionPosting Ref. Debits CreditsSept. 4Prepaid Rent117975Cash111975Rent paid in advance Notice in the above journal entry that the total debits ($975) equals the total credits ($975). Notice also that another account was added to the chart of accounts: 117, prepaid rent. At this point you should understand prepaid rent is an asset. The ability to use office space is valuable to the Parks Computer Service Corporation. Without the office space, the company may not be able to achieve its goals. Generating resources through management operations On September 5, Nick provides computer systems services to a customer. In return for his services, the company receives a promise of $700 cash. The cash is to be received from the customer by October 5. Customers' promises to pay cash are called accounts receivable. Accounts receivable are resources because they are valuable. The act of providing services and receiving a promise of cash increases the company's resources and sources of resources by $700. Since the owner has a right to resources that come from the efforts of management, the source of resources that increases is stockholders' equity. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$11,345=$445+$10,000+$900+ $700=+ $700$12,045=$445+$10,000+$1,600 Remembering that assets (resources) increase with debits results in a $700 debit to the asset accounts receivable because accounts receivable increase when the customer promises to pay. Remembering also that debits must equal credits, results in a $700 credit to some account. The source of the resources is management providing services to a customer. This results in an increase in stockholders' equity because the owner has a right to resources generated by management. In Chapters 1 and 2 this increase in stockholders' equity was recorded as an increase in retained earnings. In this chapter and all chapters that follow, such increases will be recorded in revenue accounts in order to allow the faster preparation of financial statements. As a result, the journal entry is balanced with a $700 credit to fees revenue. If you also remember that revenue accounts increase with credits, you support this credit to fees revenue. Note that as fees revenue gets larger and larger through credits, total stockholders' equity is increasing because stockholders' equity increases through credits. This event would be recorded in the general journal as follows. Date DescriptionPosting Ref. Debits CreditsSept. 5Accounts Receivable113700Fees Revenue411700Services provided The above journal entry shows when management provides services to the customer, the company's resource (accounts receivable) increases by $700. The $700 resource results directly from servicing the customer. It is important that you recognize the fees revenue account is used to show the source of the $700 increase in resources is management's servicing of the customer. An event that does not require a journal entry On September 8, Nick hires an employee to work approximately 15 hours each week. The employee will answer customer phone inquiries, contact Nick if the situation warrants it, and do miscellaneous duties around the office. At the end of each month the employee will be paid $10 per hour for each hour worked during the month. On September 8, the company's resources and sources of resources do not change just because the employee is hired. Thus, a journal entry is not required on September 8. The company's resources will change, however, at the end of the month when the employee is paid. At that time the company's resources (cash) will decline and an expense will have to be recorded to recognize resources were used up in the operation of the company. Using resources to buy other resources Nick decides to protect himself and his business by purchasing fire and theft insurance. The fire and theft insurance will protect the company from fire and break-ins. On September 11, the company pays a total of $480 cash to insure it for the months of September, October, November, and December. When the company pays $480 for insurance, its resources (assets) change. By paying cash for insurance, the company converts one resource (cash) into another resource (prepaid insurance). Prepaid insurance is a resource because it enables the company to protect itself in the future, in this case, for the next four months. As a result of converting one resource into another, the company's total resources remain unchanged, first increasing and then decreasing by the same dollar amount. Since total resources do not change, total sources of resources do not change. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$12,045=$445+$10,000+$1,600+ $480- $480$12,045=$445+$10,000+$1,600 Remembering that assets (resources) increase with debits results in a $480 debit to prepaid insurance because prepaid insurance increases when the company pays for it. Remembering that debits must equal credits, results in a $480 credit to some account, which in this case is cash. If you also remember that assets decrease with credits, you support this credit to cash because cash decreases when it is paid out. This event would be recorded in the general journal as follows. Date DescriptionPosting Ref. Debits CreditsSept. 11Prepaid Insurance119480Cash111480Insurance paid in advance Notice in the above journal entry that the total debits equals the total credits. Notice also that another account was added to the chart of accounts: 119, prepaid insurance. At this point you should understand prepaid insurance is as asset. The ability to protect itself is valuable to the Parks Computer Service Corporation. Without the protection, the company may not be able to achieve its goals. Converting one resource into another resource On September 16, the company receives $500 cash from the customer serviced on September 5. On September 5, management's servicing of the customer resulted in a $700 debit to accounts receivable and credit to fees revenue. On September 16, additional work is not done for the customer, but the customer pays the company $500 of the $700 owed. As a result, the company's cash resource increases by $500 and its accounts receivable resource decreases by $500. The increase in one resource and the decrease in another resource results in total resources remaining unchanged. Total sources of resources also remain unchanged. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$12,045=$445+$10,000+$1,600+ $500- $500$12,045=$445+$10,000+$1,600 Remembering that assets (resources) increase with debits results in a $500 debit to cash because cash increases when it was received. The debits equal credits rule requires a $500 credit to something, which in this case is accounts receivable. If you also remember that assets decrease with credits, you confirm the $500 credit to accounts receivable inasmuch as accounts receivable decrease when the customer pays the company. Accounts receivable decrease because once the customer pays $500, the amount the customer owes (accounts receivable) is reduced from $700 to $200. This event would be recorded in the general journal as follows. Date DescriptionPosting Ref. Debits CreditsSept. 16Cash111500Accounts Receivable113500Accounts receivable collection Notice in the above journal entry that the company did not record any additional fees revenue. Remember, on September 16, the company did not perform any additional service for its customer. The company did not generate any additional resources on September 16, it merely changed the form of its resources from accounts receivable to cash. Generating resources through management operations On September 19, the company services another customer and receives $600 cash and an $800 promise of cash in 30 days. This event increases the company's resources (assets) by $1,400, $600 of which are cash and $800 are accounts receivable, and increases sources of resources by $1,400. Since the owner has a right to resources that come from management efforts, the source of resources that increases is stockholders' equity. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$12,045=$445+$10,000+$1,600+ $600=+ $600+ $800=+ $800$13,445=$445+$10,000+$3,000 Since assets increase with debits, this event results in a $600 debit to cash and an $800 debit to accounts receivable because cash increases when received and accounts receivable increases when the customer promises to pay. The debits equal credits rule requires credits of $1,400, which in this case would be to the fees revenue account. The source of the $1,400 increase in resources is the providing of services to a customer. The fees revenue account is used to show management generates the resources by servicing the customer. If you also remember revenue accounts increase with credits, you confirm this credit to fees revenue because fees revenue increases when services are provided to customers. Note again as fees revenue gets larger and larger through credits, total stockholders' equity is increasing because stockholders' equity increases with credits. This event would be recorded in the general journal as follows. Date DescriptionPosting Ref. Debits CreditsSept. 19Cash111600Accounts Receivable113800Fees Revenue4111,400Services provided Notice the above entry has more than one debit. Journal entries with more than one debit or one credit are called compound entries. Journal entries can have numerous debits and credits. The important rule to remember is that for each journal entry the total dollars of debits must always equal the total dollars of credits. Paying for borrowed resources On September 22, the company pays $250 of the amount owed for supplies purchased on September 3, when they were recorded as a $350 debit to supplies and credit to accounts payable. On September 22, the company does not obtain any additional supplies, but merely pays for those purchased on September 3. As a result, the company's resources (cash) decrease by $250 and its sources of resources decrease by $250. The source of resources that decreases is liabilities, specifically accounts payable. By paying the supplier $250, the amount owed to the supplier decreases by $250. Since the amount owed to suppliers is a liability, the $250 payment reduces liabilities. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$13,445=$445+$10,000+$3,000- $250=- $250$13,195=$195+$10,000+$3,000 If you remember that assets increase with debits, hopefully you can reason that assets must decrease with credits. This will result in a $250 credit to cash because cash decreases when it is paid out. The debits equal credits rule requires a $250 debit to some account, in this case accounts payable. Accounts payable is debited for $250 because the cash payment not only reduces cash, but it also results in a decrease in the amount owed to the company's supplier. If you also remember that liabilities decrease with debits, you support this debit to accounts payable. Also remembering that debits must be recorded before credits in journal entries, this event would be recorded in the general journal as follows. Date DescriptionPosting Ref. Debits CreditsSept. 22Accounts Payable211250Cash111250Accounts payable payment Getting resources from potential customers On September 24, the company receives $400 from a customer as payment for work to be provided to the customer from September 29 through October 3. This event results in an increase in the company's resources because cash increases. Since the cash is not a result of the company converting another resource (such as accounts receivable) into cash, the company's sources of resources must increase by $400 also. The source of resources that increases is liabilities because $400 of services are owed to the customer. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$13,195=$195+$10,000+$3,000+ $400=+ $400$13,595=$595+$10,000+$3,000 The company's receipt of cash would be recorded as a $400 debit to cash. But what would be the offsetting $400 credit that is required by the debits equal credits rule? Since management is not currently providing services to the customer, it is unreasonable to credit fees revenue. Revenues are the result of work performed. Since the company is not performing any work, it should not recognize any revenue. Also, since the company is not using up any resources when it receives the $400 cash from the customer, the required credit should not be to another asset, such as supplies. So what account should be credited for $400? The answer is: the unearned fees revenue account. Since management is not currently providing any services to the customer, the customer has a right to the $400 up until the time the services are provided. In other words, the company owes the customer $400 until services are provided to the customer. Amounts owed by companies are called liabilities. Thus, the unearned fees revenue account is a liability account. It is used to show that a company has received resources from customers but has yet to provide the services to them. The $400 credit to unearned fees revenue represents an increase in the company's liabilities. If you remember that liabilities increase with credits, you support this credit to unearned fees revenue because unearned fees revenue increases when cash is received for services to be provided in the future. This event would be recorded in the general journal as follows. Date DescriptionPosting Ref. Debits CreditsSept. 24Cash111400Unearned Fees Revenue213400Fees received in advance Carefully review the above journal entry. It is one of the more important journal entries in this chapter and it is often difficult for students to understand. When a customer pays for a service in advance, that is, before the service is provided to the customer, the company that receives the cash does not generate resources (cash) through management operations. In effect, the company borrows the resources. Until the company provides the services, it owes them to the customer. Thus, when cash is received in advance from customers, the effect is an increase in assets (cash) and an increase in liabilities (unearned fees revenue). When the services are provided to the customer, the company will reduce its liabilities (unearned fees revenue) and increase stockholders' equity (fees revenue). This point will be examined further in later chapters. Using up resources in management operations On September 26, the company pays $60 to the Municipal Power Plant for electric service used by the company in September. As a result, the company's resources (cash) decrease by $60. Since the company does not receive another resource (such as supplies) for its cash, sources of resources must decrease by $60 as well. The source of resources that decreases is stockholders' equity because a resource (cash) was used up through management's use of electric service. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$13,595=$595+$10,000+$3,000- $60=+- $60$13,535=$595+$10,000+$2,940 If you remember that assets (resources) increase with debits, you can reason that assets must decrease with credits. This will result in a $60 credit to cash. The debits equal credits rule requires a $60 debit to some account, in this case utilities expense. Utilities expense is debited for $60 because the cash payment not only reduces cash, but the cash is paid out for something that was used up by the company to service its customers. The electric service that the company obtained from the Municipal Power Plant has been used up: it is gone. When resources, in this case cash, are used up in business, they become expenses. Thus, the cash payment reduces assets (cash) and stockholders' equity (through the utilities expense account). If you also remember that expense accounts increase with debits, you support this debit to utilities expense because utilities expense increases when the electric service is used up. Note that as utilities expense gets larger and larger through debits, total stockholders' equity is decreasing because stockholders' equity decreases with debits. This event would be recorded in the general journal as follows. Again notice that the debit is recorded before the credit. Date DescriptionPosting Ref. Debits CreditsSept. 26Utilities Expense51360Cash11160September electricity Generating resources through management operations On September 29, Nick provides computer systems services to another customer and receives $900 cash. Once again, the act of providing services and receiving cash increases the company's resources (cash) and sources of resources (stockholders' equity) by $900. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$13,535=$595+$10,000+$2,940+ $900=++ $900$14,435=$595+$10,000+$3,840 Remembering that assets increase with debits results in a $900 debit to the asset cash because cash increases when it is received. Remembering also that debits must equal credits, results in a $900 credit to some account. The source of the $900 resources (cash) is the performance of services for a customer, which results in an increase in stockholders' equity through the fees revenue account. If you also remember that revenue accounts increase with credits, you support this credit to fees revenue because fees revenue increases when services are provided to customers. Note again that as fees revenue gets larger and larger through credits, total stockholders' equity is increasing because stockholders' equity increases with credits. This event would be recorded in the general journal as follows. Date DescriptionPosting Ref. Debits CreditsSept. 29Cash111900Fees Revenue411900Services provided Using up resources in management operations On September 29, the company receives a $45 telephone bill from Municipal Phone Services for telephone services used by the company in September. The company plans to pay the telephone bill in October. At first glance this event looks interesting, but not one that should require a journal entry. After all, the company has not paid out any resources: it will not pay the telephone bill until October. At second glance, however, it appears obvious that something has been used up: the telephone services provided by the Municipal Phone Services company were used up by the Parks Computer Service Corporation by the end of September. It may be helpful in understanding the effects of this event to view the process as consisting of two parts: first, obtaining the telephone services resource and second, using the telephone services resource. First, the company receives a $45 resource from Municipal Phone Services and agrees to pay for the resource later. The resource received was the use of the telephone for the month of September. This first part of the event results in an increase in the companys resources (one months use of the telephone). Since the telephone bill will be paid in October, the source of resources that increases is a liability. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$14,435=$595+$10,000+$3,840+ $45=+ $45$14,480=$640+$10,000+$3,840 The second part of the event occurs when the company uses the telephone services in September. By the end of September, the company has used up its $45 telephone services resource. Thus, the companys resources decrease by $45. Since the resource has been used up by management, stockholders equity also decreases. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$14,480=$640+$10,000+$3,840- $45=+- $45$14,435=$640+$10,000+$3,795 When the two parts of the event are combined, the net effects are a $45 increase in liabilities and a $45 decrease in stockholders equity. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$14,435=$595+$10,000+$3,840+ $45=+ $45- $45=- $45$14,435=$640+$10,000+$3,795 Because companies often acquire resources and use them up in the same time period, it is normal for only the net effects of such events to be reported instead of both parts of the event. The increase and decrease in resources (assets) are usually not reported because they simply offset each other. Thus, the Parks Computer Service Corporation would report only the $45 increase in liabilities and $45 decrease in stockholders equity, as shown below. It is important, however, to remember that the $45 decrease in stockholders equity is a result of management using up the $45 telephone services resource. Notice, also, that by including only the net effects, the accounting system reports the same assets ($14,435), liabilities ($640), and stockholders equity ($10,000 + $3,795) as would have been reported if the event had been separated into two parts. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$14,435=$595+$10,000+$3,840+ $45+- $45$14,435=$640+$10,000+$3,795 The Parks Computer Service Corporation should record a liability for the telephone services it used up and must pay to the Municipal Phone Services company. If you remember that liabilities increase with credits, the result should be a $45 credit to accounts payable because accounts payable increase when the services are used up but not paid for. The offsetting debit required by the debits equal credits rule would be to telephone expense. The telephone expense represents the amount of telephone services used in September. Remember, the company should not debit a resource, such as prepaid phone service, because the service for September has been used up: September's telephone service is gone. If you also remember that expense accounts increase with debits, you support this debit to telephone expense because telephone expense increases when the services are used up. Note again that as telephone expense gets larger and larger through debits, total stockholders' equity is decreasing because stockholders' equity decreases with debits. This event would be recorded in the general journal as follows. Date DescriptionPosting Ref. Debits CreditsSept. 29Telephone Expense51545Accounts Payable21145September telephone bill Distributing resources to the owner On September 30, the company pays a $75 cash dividend to Nick Parks. This event results in a decrease in the company's resources (cash). Since the resources go to the owner, it also results in a decrease in sources of resources (stockholders' equity). A dividend is the distribution to owners of resources generated through management operations. A dividend is not a return to owners of some of the resources invested by them. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$14,435=$640+$10,000+$3,795- $75=+- $75$14,360=$640+$10,000+$3,720 Remembering that assets increase with debits, hopefully you can reason that assets must decrease with credits. This will result in a $75 credit to cash because cash decreases when it was paid out. The debits equal credits rule requires a $75 debit to some account, in this case the stockholders' equity dividends account. If you also remember that dividends increase with debits, you support the debit to dividends because dividends increase when they are paid to owners. Note that as dividends get larger and larger through debits, stockholders' equity is decreasing because stockholders' equity decreases with debits. This event would be recorded in the general journal as follows. Date DescriptionPosting Ref. Debits CreditsSept. 30Dividends31575Cash11175Cash dividend Using up resources in management operations On September 30, the company pays $450 to the employee hired on September 8 for work done in September. As a result, the company's resources and sources of resources decrease by $450. Cash resources decrease. Since the cash is used up through management operations, the source of resources that decreases is stockholders' equity. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$14,360=$640+$10,000+$3,720- $450=+- $450$13,910=$640+$10,000+$3,270 If you remember that assets increase with debits, you can reason that assets must decrease with credits. This will result in a $450 credit to cash because cash decreases when it is paid out. The debits equals credits rule requires a $450 debit to some account, in this case wages expense. Wages expense is debited for $450 because the cash payment not only reduces cash, but the cash is paid out for something that was used up by the company to service its customers. The service that the company obtained from the employee has been used up: it is gone. When resources, in this case cash, are used up in business, they become expenses. Thus, the cash payment reduces assets (cash) and stockholders' equity (through the wages expense account). If you also remember that expenses increase with debits, you support this debit to wages expense because wages expense increases when the employees services are used up. Note again that as wages expense gets larger and larger through debits, total stockholders' equity is decreasing because stockholders' equity decreases with debits. This event would be recorded in the general journal as follows. Date DescriptionPosting Ref. Debits CreditsSept. 30Wages Expense517450Cash111450September wages Completed general journal The previous paragraphs presented analyses of several events affecting the Parks Computer Service Corporation's September operations. Each event was presented individually and recorded in the general journal. The complete general journal, showing all September entries for the company is presented as Exhibit 3-3. Exhibit 3-3 Parks Computer Service Corporation General Journal General JournalPage 1  Date DescriptionPosting Ref. Debits CreditsSept. 1Cash1115,000Common Stock3115,000Owners cash investment3Supplies115350Accounts Payable211350Supplies purchased on account4Prepaid Rent117975Cash111975Rent paid in advance5Accounts Receivable113700Fees Revenue411700Services provided11Prepaid Insurance119480Cash111480Insurance paid in advance16Cash111500Accounts Receivable113500Accounts receivable collection19Cash111600Accounts Receivable113800Fees Revenue4111,400Services provided22Accounts Payable211250Cash111250Accounts payable payment24Cash111400Unearned Fees Revenue213400Fees received in advance26Utilities Expense51360Cash11160September electricity29Cash111900Fees Revenue411900Services provided29Telephone Expense51545Accounts Payable21145September telephone bill Exhibit 3-3 (continued) Parks Computer Service Corporation General Journal General JournalPage 2  Date DescriptionPosting Ref. Debits CreditsSept. 30Dividends31575Cash11175Cash dividend30Wages Expense517450Cash111450September wages You should note several points in the general journal in Exhibit 3-3. First, the entries are listed in chronological order: the September 1 entry comes before the September 3 entry. Second, in each journal entry the debits appear before the credits. Third, in each journal entry's debits or credits, the accounts are listed by account number order: a debit to account 111 appears before a debit to account 113. Fourth, rather than having all the entries crammed together, there is a blank line between each entry to make the journal easier to read. Finally, for each entry in the general journal, the total dollar amount of the debits equals the total dollar amount of the credits. Remember, it is this equality of debits and credits that guarantees the equality of the accounting equation, assets equal liabilities plus stockholders' equity. ** You now have the background to do exercise 3.2. Entering Accounting Data in the General Ledger Once a company's events are analyzed and recorded in the general journal, the dollar amounts are transferred from the general journal to the general ledger through a process called posting. The posting process is very simple. For example, recall the September 1, general journal entry of Parks Computer Service Corporation. Date DescriptionPosting Ref. Debits CreditsSept. 1Cash1115,000Common Stock3115,000Owners cash investment To post this entry to the general ledger in a manual accounting system it would be necessary to first find the general ledger cash account page and add the $5,000 debit information to it. Then it would be necessary to find the general ledger common stock account page and add the $5,000 credit information to it. The cash and common stock account pages of the Parks Computer Service Corporation's general ledger after all September's journal entries were posted are presented below. Account Name: CashAccount Number: 111PostingBalanceDateItemRef.DebitsCreditsDebitsCreditsAug. 31Balance5,645Sept. 1Owners investmentJ15,00010,6454Rent paid in advanceJ19759,67011Insurance paid in adv.J14809,19016Accounts receivableJ15009,69019Services providedJ160010,29022Accounts payable payJ125010,04024Fees received in adv.J140010,44026September electricityJ16010,38029Services providedJ190011,28030Cash dividendJ27511,20530September wagesJ245010,755 Account Name: Common StockAccount Number: 311PostingBalanceDateItemRef.DebitsCreditsDebitsCreditsAug. 31Balance5,000Sept. 1Owners investmentJ15,00010,000 Carefully review the Parks Computer Service Corporation's two general ledger pages. Note the account names and account numbers at the top of each page. The use of account numbers probably makes more sense to you now than it did earlier in this chapter. Since the general ledger pages are arranged in account number order, you can see the advantage of using account numbers to identify the accounts. To find the cash page it is simply necessary to open the general ledger and look for page 111. Similarly, to find the common stock page all one must do is open the general ledger to page 311. Without the use of account numbers you would have to know where the cash and common stock pages were located in the general ledger in order to post journal entry information to them. Notice also all the detail entered in the general ledger. The date column shows the date of each journal entry. The item column shows a brief description of the events that resulted in the journal entries. The posting reference column shows the page of the general journal in which each entry was recorded. The debits and credits columns show the dollar amounts of the entries. The balance columns show the balances in the accounts after each entry was posted to the general ledger. ** You now have the background to do exercises 3.3 and 3.4. Verifying Data in the General Ledger The third requirement of financial accounting systems to be able to produce useful information for financial statements is a process for verifying the equality of debits and credits was maintained when the journal entry data were entered (posted) in the general ledger accounts. Remember, if the total dollar amount of the debits does not equal the total dollar amount of the credits, the accounting equation will not balance. If the accounting equation does not balance, the information in financial statements cannot be relied upon. The process of verifying the equality of debits to credits in the general ledger is the preparation of a trial balance. A trial balance is simply a listing of the balances in all general ledger accounts and a calculation of the total dollar amount of debits and credits at a certain point in time. Exhibit 3-4 presents the Parks Computer Service Corporation's September 30 trial balance. Exhibit 3-4 Parks Computer Service Corporation Trial Balance September 30 Acct. No.Account NameDebitsCredits111Cash$10,755113Accounts Receivable$1,210115Supplies$490117Prepaid Rent$975119Prepaid Insurance$480211Accounts Payable$240213Unearned Fees Revenue$400311Common Stock$10,000313Retained Earnings$900315Dividends$75411Fees Revenue$3,000513Utilities Expense$60515Telephone Expense$45517Wages Expense$450 Totals$14,540$14,540 There are several important points to note in the Exhibit 3-4 trial balance. First, the totals of the debits and credits columns ($14,540) show the debits do in fact equal the credits. This information tells us the accounting equation, assets equal liabilities plus stockholders' equity, is in balance. As a result, we can be sure the financial statements prepared from the general ledger data will be mathematically logical. That is, the income statement will relate to the statement of retained earnings, the statement of retained earnings will relate to the balance sheet, and the balance sheet will balance. Second, notice the accounts are listed in the order in which they appear in the general ledger. For example, cash comes before accounts receivable. Third, notice the heading of the trial balance shows the company's name, the name of the report (trial balance), and date to which the information applies, in this case September 30. Finally, notice the account number column. Some trial balances prepared from manual accounting systems do not make use of an account number column. Modern, computer-based systems, however, often do present the account numbers in case accountants want to refer to the general ledger for further detail. ** You now have the background to do exercise 3.5. Accounting Process Summarized In order to generate useful information for financial statements, accounting systems: 1) organize data to be reported by using a chart of accounts and a general ledger. 2) put data into the general ledger through use of the general journal and the posting process. 3) verify data in the general ledger accounts will result in a balanced accounting equation through the preparation of a trial balance. Once the trial balance is prepared, it is possible to prepare the financial statements from the trial balance data. Exhibits 3-5, 3-6, and 3-7 present the Parks Computer Service Corporation's September financial statements. Exhibit 3-5 Parks Computer Service Corporation Income Statement for the Month Ended September 30 RevenuesFees Revenue$3,000ExpensesUtilities Expense$60Telephone Expense$45Wages Expense$450Total Expenses$555Net Income$2,445 From the Parks Computer Service Corporation's income statement we can see the company's management used the company's resources in September to generate $2,445 of additional resources. The income statement shows management brought in resources of $3,000 (revenues) and used $555 of resources (expenses). Exhibit 3-6 Parks Computer Service Corporation Statement of Retained Earnings for the Month Ended September 30 Retained Earnings, September 1$900Net Income for September$2,445Subtotal$3,345Dividends$75Retained Earnings, September 30$3,270 From the Parks Computer Service Corporation's statement of retained earnings we can see that of the $2,445 resources generated through management operations in September (net income), $75 were distributed to the owner (dividends). By the end of September, the company retained in the business $3,270 of resources generated through management operations. Exhibit 3-7 Parks Computer Service Corporation Balance Sheet September 30 AssetsLiabilities & Stockholders' EquityCash$10,755LiabilitiesAccounts Receivable$1,210Accounts Payable$240Supplies$490Unearned Fees Revenue$400Prepaid Rent$975Total Liabilities$640Prepaid Insurance$480Total Assets$13,910Stockholders' EquityCommon Stock$10,000Retained Earnings$3,270Total Stockholders' Equity$13,270Total Liabilities & Stock. Equity$13,910 The company's balance sheet shows on September 30 the company had resources (assets) of $13,910. $640 of the resources were borrowed (liabilities). $10,000 of resources were invested by the owner (common stock). $3,270 of resources were generated through management operations and retained in the company (retained earnings). ** You now have the background to do exercise 3.6 and problems 3.1 and 3.2. Chapter 3 Critical Points A chart of accounts and a general ledger are used to organize data in accounting systems. Data is entered into accounting systems by first being converted into debits and credits and recorded in the general journal. Data from entries recorded in the general journal are transferred to the general ledger through the posting process. A trial balance is prepared to verify the data posted to the general ledger maintained the equality of debits and credits. The debits = credits process guarantees the accounting equation is always in balance. If debits do not equal credits, the accounting equation, assets equal liabilities plus stockholders' equity, will not balance and the information provided by the financial statements cannot be relied upon. Chapter Three Questions 1. State the accounting equation. 2. Identify the three primary sources of resources. 3. What is the major benefit of the double-entry system (debits = credits)? 4. What are the two points you must remember in order to be able to convert most business events into debits and credits? 5. Define the term account. Give three examples of accounts. 6. What is a chart of accounts? 7. What is liquidity? 8. How is liquidity important to the asset section of the chart of accounts? 9. What does a general ledger contain? 10. What is the purpose of the general journal? 11. What is a journal entry? 12. Why is prepaid rent a resource? 13. Why are accounts receivable resources? 14. Why is prepaid insurance a resource? 15. What is a compound journal entry? 16. What is the posting process? 17. What is the purpose of a trial balance? Chapter Three Exercises Exercise 3.1: Chart of Accounts Johnson Corporation began business on August 12. The company's chart of accounts included the following: accounts payable, accounts receivable, cash, common stock, dividends, fees revenue, office supplies, rent expense, retained earnings, salary expense. Prepare the Johnson Corporation's chart of accounts. List the accounts in their proper order. Exercise 3.2: Journal Entries During October, the Petit Corporation engaged in the transactions listed below. Record the transactions in the general journal, using the following accounts and account numbers: cash (111), accounts receivable (113), supplies (115), prepaid rent (117), prepaid insurance (119), accounts payable (211), common stock (311), retained earnings (313), dividends (315), and fees revenue (411). Before you prepare each journal entry, determine the transaction's effects on the company's resources and sources of resources. The first transaction has been completed for you. Oct. 2 Owners invested an additional $27,000 cash in the company and received common stock. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$0=$0+$0+$0+ $27,000=+ $27,000$27,000=$0+$27,000+$0 Date DescriptionPosting Ref. Debits CreditsOct. 2Cash11127,000Common Stock31127,000Owners' investment Oct. 5 The company paid $500 to rent office space for October. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$27,000=$0+$27,000+$0 Date DescriptionPosting Ref. Debits CreditsOct. 5 Oct. 9 Performed $2,200 services for customers who promised to pay by Nov. 15. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$27,000=$0+$27,000+$0 Date DescriptionPosting Ref. Debits CreditsOct. 9 Oct. 13 Purchased $350 of supplies. Supplies will be paid for by Nov. 4. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$29,200=$0+$27,000+$2,200 Date DescriptionPosting Ref. Debits CreditsOct. 13 Oct. 16 Performed $1,300 services for customers and received cash. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$29,550=$350+$27,000+$2,200 Date DescriptionPosting Ref. Debits CreditsOct. 16 Oct. 20 Paid $88 cash dividends to owners. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$30,850=$350+$27,000+$3,500 Date DescriptionPosting Ref. Debits CreditsOct. 20 Oct. 23 Received $1,500 cash from customers serviced on Oct. 9. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$30,762=$350+$27,000+$3,412 Date DescriptionPosting Ref. Debits CreditsOct. 23 Oct. 27 Paid $300 to insure the company for the month of November. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$30,762=$350+$27,000+$3,412 Date DescriptionPosting Ref. Debits CreditsOct. 27 Oct. 31 Made $225 partial payment for supplies purchased on Oct. 13. Total Resources =Sources of Borrowed Resources +Sources of Owner Invested Resources +Sources of Management Generated ResourcesAssets=Liabilities+Stockholders' Equity$30,762=$350+$27,000+$3,412 Date DescriptionPosting Ref. Debits CreditsOct. 31 Exercise 3.3: Posting to General Ledger At the beginning of December, the Eaton Corporation had the following balances in some of its accounts: cash of $8,620, accounts receivable of $1,875, supplies of $366, accounts payable of $883, fees revenue of $0, and rent expense of $0. During the first week of December, the Eaton Corporation recorded the following journal entries. Date DescriptionPosting Ref. Debits CreditsDec. 1Cash111900Accounts Receivable113900Accounts receivable collection2Rent Expense519500Cash111500December rent payment3Supplies115375Accounts Payable211375Supplies purchased on account4Accounts Receivable1131,200Fees Revenue4111,200Services provided5Accounts Payable211520Cash111520Accounts payable payment 1. Set up T accounts for the Eaton Corporation's cash, accounts receivable, supplies, accounts payable, fees revenue, and rent expense.   2. Enter the beginning of December balances into the T accounts. 3. Post the December journal entries to the T accounts. 4. Calculate the balances in the T accounts at the end of the first week in December. Exercise 3.4: General Ledger The Garabedian Corporation's general ledger cash account for January is shown below. Account Name: CashAccount Number: 111Post.BalanceDateItemRef.DebitsCreditsDebitsCreditsDec. 31Balance6,124Jan. 1Accounts receivable collectedJ19757,0993January rentJ14506,6499Services providedJ18507,49915Wages paidJ15006,99917Accounts receivable collectedJ17007,69921Accounts payable paidJ26507,04924Owners' investmentJ22,0009,04927January insuranceJ23508,69928Services providedJ29009,59929Cash dividendJ21509,44931Wages paidJ24508,999 1. What was the dollar amount of the company's cash at the beginning of January? 2. What was the dollar amount of cash received from customers? 3. What was the dollar amount of cash paid to employees? 4. What was the dollar amount of the company's cash at the end of January? Exercise 3.5: Trial Balance On December 31, the Keener Corporation had the following account balances. Accounts Payable$5,000Accounts Receivable$12,500Cash$18,000Common Stock$10,000Dividends$1,200Fees Revenue$6,500Office Supplies$800Rent Expense$2,400Retained Earnings$17,000Salary Expense$3,600 1. Prepare the December 31 trial balance for the Keener Corporation. 2. Determine the company's net income for the period ended December 31. 3. Determine the company's December 31 assets. 4. Determine the company's December 31 liabilities. 5. Determine the company's December 31 stockholders' equity. Exercise 3.6: Financial Statements The Parker Corporation's January 31 trial balance is shown below. Parker Corporation Trial Balance January 31 Account NameDebitsCreditsCash$8,500Accounts Receivable$1,200Supplies$450Prepaid Rent$950Prepaid Insurance$400Accounts Payable$1,400Unearned Fees Revenue$300Common Stock$8,000Retained Earnings$1,100Dividends$200Fees Revenue$3,650Utilities Expense$200Telephone Expense$150Wages Expense$2,400 Totals$14,450$14,450 1. Determine the dollar amount of resources obtained from customers for services provided to them in the period ended January 31. 2. Determine the dollar amount of resources used up in providing service to customers in the period ended January 31. 3. Determine the net dollar amount by which the company's resources increased through management operations in the period ended January 31. 4. Determine the dollar amount of resources paid to owners. 5. Determine the dollar amount of resources generated through operations and retained in the company by January 31. 6. Determine the dollar amount of resources on January 31. 7. Determine the dollar amount of borrowed resources. 8. Determine the dollar amount of resources invested by owners. Chapter Three Problem Problem 3.1: Journal Entries, Posting, and Trial Balance Christopher Breitenbach opened the Breitenbach Photography Studio on June 1. The company's accounting system used only those accounts included in its trial balance shown in part 4. During June, the company engaged in the following transactions. June 1 Christopher started the business by depositing $18,000 in a bank account in the corporation's name in exchange for 9,000 shares of $2 par value per share common stock. June 5 Paid $390 for photography supplies. June 9 Paid $260 to rent a photography studio for the month of June. June 11 Photographed KMV Inc. executives and billed them $910 for services. KMV Inc. promised to pay Breitenbach Photography Studio by July 11. June 14 Purchased $325 of photography supplies on credit. June 17 Received $650 for photographing high school seniors. June 21 Received $470 from KMV Inc. as partial payment for photography services provided to them on June 11. June 23 Paid June telephone bill of $39. June 26 Paid $260 to rent the photography studio for the month of July. June 30 Declared and paid a cash dividend of $70. 1. By addition and subtraction, show the effects of the transactions on Breitenbach Photography Studio's resources and sources of resources. Notice that the first transaction has been processed for you.  Resources Sources of Borrowed ResourcesSources of Owner Invested ResourcesSources of Management Generated ResourcesAssetsLiabilitiesStockholders EquityJune 1+ $18,000_______+ $18,000_______June 5________________________________June 9________________________________June 11________________________________Subtotals__$18,910_____$0__$18,000___$910June 14________________________________June 17________________________________June 21________________________________Subtotals__$19,885___$325__$18,000_$1,560June 23________________________________June 26________________________________June 30________________________________Totals__$19,776_$325__$18,000_$1,451 2. Record the Studio's transactions in its general journal. Remember, the companys accounting system used only those accounts included in its trial balance shown in part 4. DateDescriptionDebitsCreditsJune 1Cash________________$___18,000 Common Stock________$___18,000Owner's investment___________June 5____________________$_____________________________$_______________________________________June 9____________________$_____________________________$_______________________________________June 11____________________$_____________________________$_______________________________________June 14____________________$_____________________________$_______________________________________June 17____________________$_____________________________$_______________________________________June 21____________________$_____________________________$_______________________________________June 23____________________$_____________________________$_______________________________________June 26____________________$_____________________________$_______________________________________June 30____________________$_____________________________$_______________________________________ 3. Post the Studio's journal entries to its general ledger. Calculate the ending balance for each general ledger account. CashAccounts ReceivablePhotography Supplies18,101 Prepaid RentAccounts PayableCommon Stock325 Retained EarningsDividendsFees Revenue1,560 Telephone Expense 4. Prepare the Breitenbach Photography Studio's June 30 trial balance. Breitenbach Photography Studio Trial Balance June 30 Account NameDebitsCreditsCash$___18,101Accounts Receivable$_________Photography Supplies$_________Prepaid Rent$_________Accounts Payable$_________Common Stock$_________Retained Earnings$________0Dividends$_________Fees Revenue$_________Telephone Expense$_________ Totals$___19,885$_________ 5. The dollar amount of the Breitenbach Photography Studio's net income for June was $_____________. 6. The dollar amount of the Breitenbach Photography Studio's total assets on June 30 was $_____________. 7. The dollar amount of the Breitenbach Photography Studio's total liabilities on June 30 was $_____________. 8. The dollar amount of the Breitenbach Photography Studio's total stockholders' equity on June 30 was $_____________. 9. The dollar amount of the Breitenbach Photography Studios total resources on June 30 was $_____________. 10. The dollar amount of June 30 resources that the Breitenbach Photography Studio obtained through borrowing was $_____________. 11. The dollar amount of June 30 resources that the Breitenbach Photography Studio obtained from the owner was $_____________. 12. The net dollar amount of resources that the Breitenbach Photography Studio generated through management operations in June was $_____________. 13. 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