Tiana accounting cycle

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1. Award: 10 out of 10.00 points 10 out of 10.00 points Score: Score: 10/10 Points 100 % Sample Question: Complex Category Sample Question: Complex Category Pool Corporation is the world’s largest wholesale distributor of swimming pool supplies and equipment & services. It sells these products to swimming pool repair and service businesses like Penny’s Pool Service & Supply Inc., swimming pool builders, and retail swimming pool stores. The majority of these customers are small, family-owned businesses like Penny’s. Its trial balance for the last year ended December 31, 2019 is presented below: Account Titles Debit Credit Cash and cash equivalents $ 560,000 Accounts receivable 65,000 Supplies 25,000 Product inventory 125,000 Prepaid insurance 20,000 Equipment 143,000 Other non-current assets, net 2,000 Accumulated depreciation $ 21,000 Accounts payable 25,000 Interest payable 0 Rent payable 0 Wages payable 7,000 Property tax payable 12,000 Long term notes payable 30,000 Capital 500,000 Retained earnings 345,000 $ 940,000 $ 940,000 The following transactions occurred during the financial year 2020: a. A retail pool customer pays his outstanding balance of $8,400 to Pool Corporation. b. Supplies purchased in Cash amounting $610. c. Pool Corporation purchases Product Inventory in Cash amounting to $41,300. d. Paid wages in cash amounting to $11,400. e. Pool Corporation purchased equipment worth $18,000 and paid immediately. f. Pool Corporation paid $2,400 cash for the premium on a 12th month insurance policy beginning from December 2020. g. Pool Corporation paid $200 towards general repairs in cash. h. Pool Corporation paid $4,100 cash towards Utilities. i. Pool Corporation paid $270 towards transportation for one of the equipment as per the sale agreement. j. Pool Corporation purchased Product Inventory for $27,000 Cash. k. Pool Corporation owed $1,100 wages to the office receptionist and three assistants for working the last two days in December 2020. The employees will be paid in January 2021. l. On October 1, 2020, Pool Corporation received $24,000 from customers who prepaid pool cleaning service for one year beginning on November 1, 2020. m. Pool Corporation received a $760 utility bill for December utility usage. It will be paid in January 2021. n. Pool Corporation borrowed $27,100 from a local bank on May 1, 2020, signing a note with a 6 percent interest rate. The note and interest are due on May 1, 2021. o. On December 31, 2020, Pool Corporation cleaned and winterized a customer’s pool for $11,300, but the service was not yet recorded on December 31. p. On August 1, 2020, Pool Corporation purchased a two-year insurance policy for $3,000, with coverage beginning on that date. q. During 2020, Pool Corporation purchased supplies costing $21,000 from various suppliers for cash. r. Pool Corporation estimated that depreciation on its buildings and equipment was $9,000 for the year. s. At December 31, 2020, $1,600 of interest on investments was earned that will be received in 2021. t. Rent for December due to be paid in January 2020 of $1,900. u. Sold $17,000 of goods and received the amount on the same day. v. Record the expired insurance purchased (trans. f) for the month of December. w. Sales worth $39,000 made to Penny’s Pool Service & Supply Inc. on Credit. x. Pool Corporation received utilities bill for $500 for December. Paid in cash when received. y. Property tax paid $3,000 during the year. z. Received partial payment from Penny’s Pool Service & Supply Inc amounting to $17,500 for the purchase made this year. (tras."w") a1. Pool Corporation purchased equipment worth $5,000 on credit basis. b2. Pool Corporation received the remaining balance amount due towards the recent sale made to Penny’s Pool Service & Supply Inc. (trans "w") c3. Paid for the equipment purchased. (tran. A1) d4. On December 31, 2020, Pool Corporation had $22,000 of pool cleaning supplies on hand. Record the necessary adjusting entry.
e5. Property tax due and payable worth $12,000. e6. Recognize revenue earned (transaction L) e7. Record interest accrued on bank loan (Transaction N). e8. Record the adjusting entry to record expired insurance (Transaction P). Required: 1. Post the required entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)
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2. Post the entries and their balances to their respective T-accounts.
3. Prepare Adjusted Trial Balance. 4. Prepare Income Statement.
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5. Prepare Statement of Owner's Equity. 6. Prepare Balance Sheet. (Input all amounts as positive values.)
7. Post the closing entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)
References Worksheet Sample Question: Complex Category Sample Question: Complex Category Sample Question: Complex Category Pool Corporation is the world’s largest wholesale distributor of swimming pool supplies and equipment & services. It sells these products to swimming pool repair and service businesses like Penny’s Pool Service & Supply Inc., swimming pool builders, and retail swimming pool stores. The majority of these customers are small, family-owned businesses like Penny’s. Its trial balance for the last year ended December 31, 2019 is presented below: Account Titles Debit Credit Cash and cash equivalents $ 560,000 Accounts receivable 65,000 Supplies 25,000 Product inventory 125,000 Prepaid insurance 20,000 Equipment 143,000 Other non-current assets, net 2,000 Accumulated depreciation $ 21,000 Accounts payable 25,000 Interest payable 0 Rent payable 0 Wages payable 7,000 Property tax payable 12,000 Long term notes payable 30,000 Capital 500,000 Retained earnings 345,000 $ 940,000 $ 940,000 The following transactions occurred during the financial year 2020:
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a. A retail pool customer pays his outstanding balance of $8,400 to Pool Corporation. b. Supplies purchased in Cash amounting $610. c. Pool Corporation purchases Product Inventory in Cash amounting to $41,300. d. Paid wages in cash amounting to $11,400. e. Pool Corporation purchased equipment worth $18,000 and paid immediately. f. Pool Corporation paid $2,400 cash for the premium on a 12th month insurance policy beginning from December 2020. g. Pool Corporation paid $200 towards general repairs in cash. h. Pool Corporation paid $4,100 cash towards Utilities. i. Pool Corporation paid $270 towards transportation for one of the equipment as per the sale agreement. j. Pool Corporation purchased Product Inventory for $27,000 Cash. k. Pool Corporation owed $1,100 wages to the office receptionist and three assistants for working the last two days in December 2020. The employees will be paid in January 2021. l. On October 1, 2020, Pool Corporation received $24,000 from customers who prepaid pool cleaning service for one year beginning on November 1, 2020. m. Pool Corporation received a $760 utility bill for December utility usage. It will be paid in January 2021. n. Pool Corporation borrowed $27,100 from a local bank on May 1, 2020, signing a note with a 6 percent interest rate. The note and interest are due on May 1, 2021. o. On December 31, 2020, Pool Corporation cleaned and winterized a customer’s pool for $11,300, but the service was not yet recorded on December 31. p. On August 1, 2020, Pool Corporation purchased a two-year insurance policy for $3,000, with coverage beginning on that date. q. During 2020, Pool Corporation purchased supplies costing $21,000 from various suppliers for cash. r. Pool Corporation estimated that depreciation on its buildings and equipment was $9,000 for the year. s. At December 31, 2020, $1,600 of interest on investments was earned that will be received in 2021. t. Rent for December due to be paid in January 2020 of $1,900. u. Sold $17,000 of goods and received the amount on the same day. v. Record the expired insurance purchased (trans. f) for the month of December. w. Sales worth $39,000 made to Penny’s Pool Service & Supply Inc. on Credit. x. Pool Corporation received utilities bill for $500 for December. Paid in cash when received. y. Property tax paid $3,000 during the year. z. Received partial payment from Penny’s Pool Service & Supply Inc amounting to $17,500 for the purchase made this year. (tras."w") a1. Pool Corporation purchased equipment worth $5,000 on credit basis. b2. Pool Corporation received the remaining balance amount due towards the recent sale made to Penny’s Pool Service & Supply Inc. (trans "w") c3. Paid for the equipment purchased. (tran. A1) d4. On December 31, 2020, Pool Corporation had $22,000 of pool cleaning supplies on hand. Record the necessary adjusting entry. e5. Property tax due and payable worth $12,000. e6. Recognize revenue earned (transaction L) e7. Record interest accrued on bank loan (Transaction N). e8. Record the adjusting entry to record expired insurance (Transaction P). Required: 1. Post the required entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No Transaction General Journal Debit Credit 1 a Cash 8,400 Accounts receivable 8,400 2 b Supplies 610 Cash 610 3 c Product inventory 41,300 Cash 41,300 4 d Wages expense 11,400 Cash 11,400 5 e Equipment 18,000 Cash 18,000 6 f Prepaid insurance 2,400 Cash 2,400 7 g Repair expense 200 Cash 200 8 h Utilities expense 4,100 Cash 4,100 9 i Transportation expense 270 Cash 270 10 j Product inventory 27,000
10 j Product inventory 27,000 Cash 27,000 11 k Wages expense 1,100 Wages payable 1,100 12 l Cash 24,000 Deferred revenue 24,000 13 m Utilities expense 760 Utilities payable 760 14 n Cash 27,100 Short term borrowings 27,100 15 o Accounts receivable 11,300 Sales 11,300 16 p Prepaid insurance 3,000 Cash 3,000 17 q Supplies 21,000 Cash 21,000 18 r Depreciation expense 9,000 Accumulated depreciation 9,000 19 s Interest receivable 1,600 Interest revenue 1,600 20 t Rent expense 1,900 Rent payable 1,900 21 u Cash 17,000 Sales 17,000 22 v Insurance expense 200 Prepaid insurance 200 23 w Accounts receivable 39,000 Sales 39,000 24 x Utilities expense 500 Cash 500 25 y Property tax expense 3,000 Cash 3,000 26 z Cash 17,500 Accounts receivable 17,500 27 a1 Equipment 5,000 Accounts payable 5,000 28 b2 Cash 21,500 Accounts receivable 21,500 29 c3 Accounts payable 5,000 Cash 5,000
2. Post the entries and their balances to their respective T-accounts. 30 d4 Supplies expense 24,610 Supplies 24,610 31 e5 Property tax expense 12,000 Property tax payable 12,000 32 e6 Deferred revenue 4,000 Sales 4,000 33 e7 Interest expense 1,084 Interest payable 1,084 34 e8 Insurance expense 625 Prepaid insurance 625 Cash and Cash Equivalents Accounts Receivable Beg. bal. 560,000 Beg. bal. 65,000 a. 8,400 610 b. o. 11,300 8,400 a. u. 17,000 41,300 c. w. 39,000 17,500 z. z. 17,500 11,400 d. 21,500 b2. b2. 21,500 18,000 e. l. 24,000 2,400 f. End. bal. n. 27,100 200 g. 4,100 h. 270 i. 27,000 j. 3,000 p. 21,000 q. 500 x. 3,000 y. 5,000 c3. End. bal. Interest Receivable Supplies Beg. bal. Beg. bal. 25,000 s. 1,600 b. 610 24,610 d4. q. 21,000 End. bal. End. bal. Product Inventory Prepaid Insurance Beg. bal. 125,000 Beg. bal. 20,000 c. 41,300 f. 2,400 200 v. j. 27,000 p. 3,000 625 e8. End. bal. End. bal. 67,900 537,720 1,600 22,000 193,300 24,575 F F F F F F F F F F F F
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Equipment Other non-current assets, net Beg. bal. 143,000 Beg. bal. 2,000 e. 18,000 a1. 5,000 End. bal. End. bal. Accounts Payable Interest Payable Beg. bal. 25,000 Beg. bal. c3. 5,000 5,000 a1. 1,084 e7. End. bal. End. bal. Rent Payable Wages Payable Beg. bal. Beg. bal. 7,000 1,900 t. 1,100 k. End. bal. End. bal. Utilities Payable Property Tax Payable Beg. bal. Beg. bal. 12,000 760 m. 12,000 e5. End. bal. End. bal. Short Term Borrowings Long Term Notes Payable Beg. bal. Beg. bal. 30,000 27,100 n. End. bal. End. bal. Capital Retained Earnings Beg. bal. 500,000 Beg. bal. 345,000 End. bal. End. bal. Supplies Expense Depreciation Expense Beg. bal. Beg. bal. d4. 24,610 r. 9,000 End. bal. End. bal. Sales Deferred Revenue Beg. bal. Beg. Bal. 4,000 e6. e6. 4,000 24,000 l. 11,300 o. 17,000 u. 39,000 w. End. bal. End. Bal. Accumulated Depreciation Wages Expense 166,000 2,000 25,000 1,084 1,900 8,100 760 24,000 27,100 30,000 500,000 345,000 24,610 9,000 71,300 20,000 F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F
3. Prepare Adjusted Trial Balance. Beg. bal. 21,000 Beg. bal. 9,000 r. d. 11,400 k. 1,100 End. bal. End. bal. Insurance Expense Rent Expense Beg. bal. Beg. bal. v. 200 t. 1,900 e8. 625 End. bal. End. bal. Interest Revenue Repair Expense Beg. bal. Beg. bal. 1,600 s. g. 200 End. bal. End. bal. Transportation Expense Interest Expense Beg. bal. Beg. bal. i. 270 e7. 1,084 End. bal. End. bal. Utilities Expense Property Tax Expense Beg. bal. Beg. bal. h. 4,100 y. 3,000 m. 760 e5. 12,000 x. 500 End. bal. End. bal. 30,000 12,500 825 1,900 1,600 200 270 1,084 5,360 15,000 F F F F F F F F F F F F F F F F F F F F
4. Prepare Income Statement. $ Pool Corporation Adjusted trial balance For year ended December 31, 2020 Account Title Debit Credit Cash and cash equivalents 537,720 Accounts receivable 67,900 Supplies 22,000 Product inventory 193,300 Prepaid insurance 24,575 Equipment 166,000 Other non-current assets, net 2,000 Interest receivable 1,600 Accumulated depreciation 30,000 Accounts payable 25,000 Interest payable 1,084 Rent payable 1,900 Wages payable 8,100 Property tax payable 24,000 Long term notes payable 30,000 Utilities payable 760 Capital 500,000 Retained earnings 345,000 Depreciation expense 9,000 Sales 71,300 Interest revenue 1,600 Wages expense 12,500 Insurance expense 825 Rent expense 1,900 Repair expense 200 Interest expense 1,084 Utilities expense 5,360 Supplies expense 24,610 Transportation expense 270 Deferred revenue 20,000 Property tax expense 15,000 Short term borrowings 27,100 Total $ 1,085,844 $ 1,085,844 F F
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5. Prepare Statement of Owner's Equity. 6. Prepare Balance Sheet. (Input all amounts as positive values.) $ Pool Corporation Income Statement For year ended December 31, 2020 Revenue: Sales 71,300 Interest revenue 1,600 Expenses: Depreciation expense 9,000 Wages expense 12,500 Insurance expense 825 Rent expense 1,900 Repair expense 200 Interest expense 1,084 Utilities expense 5,360 Supplies expense 24,610 Transportation expense 270 Property tax expense 15,000 Net income $ 72,900 70,749 $ 2,151 F F F $ $ $ Pool Corporation Statement of Owner's equity For year ended December 31, 2020 Capital 500,000 Add: Retained earnings 345,000 Add: Net income 2,151 Ending 347,151 $ 847,151 F F
7. Post the closing entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) $ $ $ Pool Corporation Balance Sheet For year ended December 31, 2020 Assets Current Assets Cash and cash equivalents 537,720 Accounts receivable 67,900 Supplies 22,000 Product inventory 193,300 Interest receivable 1,600 Prepaid insurance 24,575 Total Current Assets Non-Current Assets Equipment 166,000 Less: Accumulated Depreciation 30,000 136,000 Other non-current assets, net 2,000 Total Non-Current Assets Total Assets Liabilities Current Liabilities Accounts payable 25,000 Interest payable 1,084 Rent payable 1,900 Wages payable 8,100 Utilities payable 760 Property tax payable 24,000 Deferred revenue 20,000 Short term borrowings 27,100 Total Current Liabilities Non-Current Liabilities Long term notes payable 30,000 Total Non-Current liabilities Total Liabilities Owner's Equity Capital 500,000 Retained earnings 347,151 Total Owner's Equity Total Liabilities & Equity $ 847,095 $ 138,000 $ 985,095 $ 107,944 $ 30,000 $ 137,944 $ 847,151 $ 985,095 F F F F F F F F
Explanation: No further explanation details are available for this problem. No Transaction General Journal Debit Credit A 1 Sales 71,300 Interest revenue 1,600 Income summary 72,900 B 2 Income summary 70,749 Depreciation expense 9,000 Wages expense 12,500 Insurance expense 825 Rent expense 1,900 Repair expense 200 Interest expense 1,084 Utilities expense 5,360 Supplies expense 24,610 Transportation expense 270 Property tax expense 15,000 C 3 Income summary 2,151 Retained earnings 2,151
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