Your friend, Mark, owns the dog sitting company, Mark’s Dogs, out of his home, watching dogs a maximum of 5 dogs at a time at his home, with the dog owners dropping the dogs at his home. Terms of service require payment in cash or check when the owner retrieves the dog. Mark’s business has grown, and Mark will be moving into an empty storefront which is large enough for him to watch 20 dogs at a time. Regarding this expansion, he will be moving from a cash only business to an accrual-based business. Briefly explain to Mark the dual entry system of accounting. Inform Mark as to the new accounts which are created when a business moves from a cash-only to an accrual business. Would the nature of Mark’s business require any period end adjustments?  If so, which ones? If Mark accepts credit cards, will this be recorded as cash?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Your friend, Mark, owns the dog sitting company, Mark’s Dogs, out of his home, watching dogs a maximum of 5 dogs at a time at his home, with the dog owners dropping the dogs at his home. Terms of service require payment in cash or check when the owner retrieves the dog.

Mark’s business has grown, and Mark will be moving into an empty storefront which is large enough for him to watch 20 dogs at a time. Regarding this expansion, he will be moving from a cash only business to an accrual-based business.

  1. Briefly explain to Mark the dual entry system of accounting.
  2. Inform Mark as to the new accounts which are created when a business moves from a cash-only to an accrual business.
  3. Would the nature of Mark’s business require any period end adjustments?  If so, which ones?
  4. If Mark accepts credit cards, will this be recorded as cash?
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