Is this transaction need to be adjusted? I know it is not about expense and revenue. But I always think some of the transaction also need to be adjusted, for example: I purchase a $10000 worth equipment that the provider will give me that later. So the transaction be like: Advance payment (asset) 10000           Cash (asset) 10000 Now I know the equipment will be delivered in the next accounting period, and it is not a accrued reveneue or accrued expense, but someone owe me an ASSET? How should I adjust this? Accrued asset? But it is not exisited, or is it need to be adjusted?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Is this transaction need to be adjusted? I know it is not about expense and revenue. But I always think some of the transaction also need to be adjusted, for example:

I purchase a $10000 worth equipment that the provider will give me that later. So the transaction be like:

Advance payment (asset) 10000

          Cash (asset) 10000

Now I know the equipment will be delivered in the next accounting period, and it is not a accrued reveneue or accrued expense, but someone owe me an ASSET? How should I adjust this? Accrued asset? But it is not exisited, or is it need to be adjusted?

 

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