Concept explainers
Denzel Brooks opened a web consulting business called Venture Consultants and completed the following transactions in March.
Mar. 1 Brooks invested $150,000 cash along with $22,000 in office equipment in the company in exchange lor common stock.
2 The company prepaid $6,000 cash for six months’ rent for an office. Hint: Debit Prepaid Rent for $6,000.
3 The company made credit purchases of office equipment for $3,000 and office supplies for $1,200. Payment is due within 10 days.
6 The company completed services for a client and immediately received $4,000 cash.
9 The company completed a $7,500 project for a client, who must pay within 30 days.
12 The company paid $4,200 cash to settle the account payable created on March 3.
19 The company paid $5,000 cash for the premium on a 12-month insurance policy. Hint: Debit Prepaid Insurance for $5,000.
22 The company received $3,500 cash as partial payment for the work completed on March 9.
25 The company completed work for another client for $3,820 on credit.
29 The company paid a $5,100 cash dividend.
30 The company purchased $600 of additional office supplies on credit.
31 The company paid $500 cash for this month’s utility bill.
Problem D-3A
Preparing and posting
C3 C4 A1 PI P2
Required
1. Prepare general journal entries to record these transactions (use the account titles listed in part 2).
2. Open the following ledger accounts—their account numbers are in parentheses (use the balance column format): Cash (101);
3. Prepare a trial balance as of the end of March.
Check (2] Ending balances: Cash, $136,700; Accounts Receivable, $7,820; Accounts Payable, $600
(3) Total debits, $187,920
Concept introduction:
General Entries:
General entries are the primary records of business transactions. As we know that every business transaction need to be recorded in the books of account, but this recording starts with recording in general journal and recording in general journal is done through journal entries.
Hence, we can say that in the general entries every transaction is recorded primarily by debiting one side and by crediting other side of the business transaction.
Requirement 1:
General journal entries to record transactions.
Answer to Problem 3PSA
General Journal | ||||
Date | Accounts Title & Explanation | PR | Debit | Credit |
March 1 | Cash | 101 | $150,000 | |
Office Equipment | 163 | $22,000 | ||
Common stock | 307 | $172,000 | ||
(For recording investment of cash and office equipment in the company in exchange of common stock) | ||||
March 2 | Prepaid Rent | 131 | $6,000 | |
Cash | 101 | $6,000 | ||
(For recording payment of rent for 12 months) | ||||
March 3 | Office Equipment | 163 | $3,000 | |
Office Supplies | 124 | $1,200 | ||
Accounts Payable | 201 | $4,200 | ||
(For recording credit purchase of office equipment and office supplies) | ||||
March 6 | Cash | 101 | $4,000 | |
Service Revenue | 403 | $4,000 | ||
(For recording service revenue) | ||||
March 9 | Accounts Receivable | 106 | $7,500 | |
Service Revenue | 403 | $7,500 | ||
(For recording completed services) | ||||
March 12 | Accounts Payable | 201 | $4,200 | |
Cash | 101 | $4,200 | ||
(For recording payment to accounts receivable) | ||||
March 19 | Prepaid Insurance | 128 | $5,000 | |
Cash | 101 | $5,000 | ||
(For recording prepaid insurance payment) | ||||
March 22 | Cash | 101 | $3,500 | |
Accounts Receivable | 106 | $3,500 | ||
(For recording receipt of cash from the accounts receivable) | ||||
March 25 | Accounts Receivable | 106 | $3,820 | |
Service Revenue | 403 | $3,820 | ||
(For recording completed services on credit) | ||||
March 29 | Dividends | 319 | $5,100 | |
Cash | 101 | $5,100 | ||
(For recording payment of cash dividends) | ||||
March 30 | Office Supplies | 124 | $600 | |
Accounts Payable | 201 | $600 | ||
(For recording office supplies on credit) | ||||
March 31 | Utilities Expense | 690 | $500 | |
Cash | 101 | $500 | ||
(For recording payment of utility bill) |
Explanation of Solution
General Journal | ||||
Date | Accounts Title & Explanation | PR | Debit | Credit |
March 1 | Cash | 101 | $150,000 | |
Office Equipment | 163 | $22,000 | ||
Common stock | 307 | $172,000 | ||
(For recording investment of cash and office equipment in the company in exchange of common stock) | ||||
March 2 | Prepaid Rent | 131 | $6,000 | |
Cash | 101 | $6,000 | ||
(For recording payment of rent for 12 months) | ||||
March 3 | Office Equipment | 163 | $3,000 | |
Office Supplies | 124 | $1,200 | ||
Accounts Payable | 201 | $4,200 | ||
(For recording credit purchase of office equipment and office supplies) | ||||
March 6 | Cash | 101 | $4,000 | |
Service Revenue | 403 | $4,000 | ||
(For recording service revenue) | ||||
March 9 | Accounts Receivable | 106 | $7,500 | |
Service Revenue | 403 | $7,500 | ||
(For recording completed services) | ||||
March 12 | Accounts Payable | 201 | $4,200 | |
Cash | 101 | $4,200 | ||
(For recording payment to accounts receivable) | ||||
March 19 | Prepaid Insurance | 128 | $5,000 | |
Cash | 101 | $5,000 | ||
(For recording prepaid insurance payment) | ||||
March 22 | Cash | 101 | $3,500 | |
Accounts Receivable | 106 | $3,500 | ||
(For recording receipt of cash from the accounts receivable) | ||||
March 25 | Accounts Receivable | 106 | $3,820 | |
Service Revenue | 403 | $3,820 | ||
(For recording completed services on credit) | ||||
March 29 | Dividends | 319 | $5,100 | |
Cash | 101 | $5,100 | ||
(For recording payment of cash dividends) | ||||
March 30 | Office Supplies | 124 | $600 | |
Accounts Payable | 201 | $600 | ||
(For recording office supplies on credit) | ||||
March 31 | Utilities Expense | 690 | $500 | |
Cash | 101 | $500 | ||
(For recording payment of utility bill) |
1. When investment is made in exchange of common stock, then cash account and office equipment account will be debited and common stock account will be credited because at the time of receipt, cash account and office equipment account need to be debited. Common stock is credited because it is a liability and liability need to be credited.
2. Prepaid rent is treated as asset that is why prepaid rent account is debited while cash account will be credited because cash is gone out from business.
3. Office equipment and office supplies both are assets that is why at the time of purchase these accounts will be debited while accounts payable account will be credited because it is a liability.
4. At the time of receipt, cash account will be debited because cash comes in to business while service revenue account will be credited because revenues need to be credited.
5. When services are performed on credit then accounts receivable account is debited and service revenue account is credited.
6. At the time of payment to accounts payable, accounts payable account will be debited because liability is decreased while cash account will be credited because cash is gone out the business.
7. When insurance premium is paid for next 12 months then prepaid insurance account will be debited because it is an asset account while cash account will be credited because cash is gone out from the business.
8. At the time of cash receipt from accounts receivable, cash account is debited because cash comes in to the business while accounts receivable account is credited because balance of account receivable is decreased.
9. When dividend is paid then dividend account will be debited because it is an expense while cash account will be crdited because cash is gone out from business.
10. When utility bill is paid then utilities expense account will be debited because it is an expense while cash account will be credited because cash is gone out from the business.
Concept introduction:
General Entries:
General entries are the primary records of business transactions. As we know that every business transaction need to be recorded in the books of account, but this recording starts with recording in general journal and recording in general journal is done through journal entries.
Hence, we can say that in the general entries every transaction is recorded primarily by debiting one side and by crediting other side of the business transaction.
Requirement 2:
Ledger accounts.
Answer to Problem 3PSA
Cash Account No. 101 | ||||
Date | PR | Debit | Credit | Balance |
March 1 | G1 | $150,000 | $150,000 | |
March 2 | G1 | $6,000 | $144,000 | |
March 6 | G1 | $4,000 | $148,000 | |
March 12 | G1 | $4,200 | $143,800 | |
March 19 | G1 | $5,000 | $138,800 | |
March 22 | G1 | $3,500 | $142,300 | |
March 29 | G1 | $5,100 | $137,200 | |
March 31 | G1 | $500 | $136,700 |
Accounts Receivable Account No. 106 | ||||
Date | PR | Debit | Credit | Balance |
March 9 | G1 | $7,500 | $7,500 | |
March 22 | G1 | $3,500 | $4,000 | |
March 25 | G1 | $3,820 | $7,820 |
Office Supplies Account No. 124 | ||||
Date | PR | Debit | Credit | Balance |
March 3 | G1 | $1,200 | $1,200 | |
March 30 | G1 | $600 | $1,800 |
Prepaid Insurance Account No. 128 | ||||
Date | PR | Debit | Credit | Balance |
March 19 | G1 | $5,000 | $5,000 |
Prepaid Rent Account No. 131 | ||||
Date | PR | Debit | Credit | Balance |
March 2 | G1 | $6,000 | $6,000 |
Office Equipment Account No. 163 | ||||
Date | PR | Debit | Credit | Balance |
March 1 | G1 | $22,000 | $22,000 | |
March 3 | G1 | $3,000 | $25,000 |
Accounts Payable Account No. 201 | ||||
Date | PR | Debit | Credit | Balance |
March 3 | G1 | $4,200 | $4,200 | |
March 12 | G1 | $4,200 | $0 | |
March 30 | G1 | $600 | $600 |
Common Stock Account No. 307 | ||||
Date | PR | Debit | Credit | Balance |
March 1 | G1 | $172,000 | $172,000 |
Dividends Account No. 319 | ||||
Date | PR | Debit | Credit | Balance |
March 29 | G1 | $5,100 | $5,100 |
Service Revenue Account No. 403 | ||||
Date | PR | Debit | Credit | Balance |
March 6 | G1 | $4,000 | $4,000 | |
March 9 | G1 | $7,500 | $11,500 | |
March 25 | G1 | $3,820 | $15,320 |
Utilities Expense Account No. 690 | ||||
Date | PR | Debit | Credit | Balance |
March 31 | G1 | $500 | $500 |
Explanation of Solution
Cash Account No. 101 | ||||
Date | PR | Debit | Credit | Balance |
March 1 | G1 | $150,000 | $150,000 | |
March 2 | G1 | $6,000 | $144,000 | |
March 6 | G1 | $4,000 | $148,000 | |
March 12 | G1 | $4,200 | $143,800 | |
March 19 | G1 | $5,000 | $138,800 | |
March 22 | G1 | $3,500 | $142,300 | |
March 29 | G1 | $5,100 | $137,200 | |
March 31 | G1 | $500 | $136,700 |
As we know that in case of cash account debit side increase the ending balance while credit side decrease the ending balance.
Accounts Receivable Account No. 106 | ||||
Date | PR | Debit | Credit | Balance |
March 9 | G1 | $7,500 | $7,500 | |
March 22 | G1 | $3,500 | $4,000 | |
March 25 | G1 | $3,820 | $7,820 |
As we know that in case of accounts receivable account debit side increase the ending balance while credit side decrease the ending balance of this account.
Office Supplies Account No. 124 | ||||
Date | PR | Debit | Credit | Balance |
March 3 | G1 | $1,200 | $1,200 | |
March 30 | G1 | $600 | $1,800 |
As we know that in case of office supplies account debit side increase the ending balance while credit side decrease the ending balance of this account.
Prepaid Insurance Account No. 128 | ||||
Date | PR | Debit | Credit | Balance |
March 19 | G1 | $5,000 | $5,000 |
As we know that in case of prepaid insurance account debit side increase the ending balance while credit side decrease the ending balance of this account.
Prepaid Rent Account No. 131 | ||||
Date | PR | Debit | Credit | Balance |
March 2 | G1 | $6,000 | $6,000 |
As we know that in case of prepaid rent account debit side increase the ending balance while credit side decrease the ending balance of this account.
Office Equipment Account No. 163 | ||||
Date | PR | Debit | Credit | Balance |
March 1 | G1 | $22,000 | $22,000 | |
March 3 | G1 | $3,000 | $25,000 |
As we know that in case of office equipment account debit side increase the ending balance while credit side decrease the ending balance of this account.
Accounts Payable Account No. 201 | ||||
Date | PR | Debit | Credit | Balance |
March 3 | G1 | $4,200 | $4,200 | |
March 12 | G1 | $4,200 | $0 | |
March 30 | G1 | $600 | $600 |
As we know that in case of accounts payable account credit side increase the ending balance while debit side decrease the ending balance of this account.
Common Stock Account No. 307 | ||||
Date | PR | Debit | Credit | Balance |
March 1 | G1 | $172,000 | $172,000 |
As we know that in case of common stock account credit side increase the ending balance while debit side decrease the ending balance of this account.
Dividends Account No. 319 | ||||
Date | PR | Debit | Credit | Balance |
March 29 | G1 | $5,100 | $5,100 |
As we know that in case of dividend account debit side increase the ending balance while credit side decrease the ending balance of this account because it is an expense.
Service Revenue Account No. 403 | ||||
Date | PR | Debit | Credit | Balance |
March 6 | G1 | $4,000 | $4,000 | |
March 9 | G1 | $7,500 | $11,500 | |
March 25 | G1 | $3,820 | $15,320 |
As we know that in case of service account credit side increase the ending balance while debit side decrease the ending balance of this account.
Utilities Expense Account No. 690 | ||||
Date | PR | Debit | Credit | Balance |
March 31 | G1 | $500 | $500 |
As we know that in case of utilities expense account debit side increase the ending balance while credit side decrease the ending balance of this account because it is an expense.
Concept introduction:
General Entries:
General entries are the primary records of business transactions. As we know that every business transaction need to be recorded in the books of account, but this recording starts with recording in general journal and recording in general journal is done through journal entries.
Hence, we can say that in the general entries every transaction is recorded primarily by debiting one side and by crediting other side of the business transaction.
Requirement 3:
Trial balance as of the end of March.
Answer to Problem 3PSA
Trial Balance | ||
As on March 31 | ||
Debit | Credit | |
Cash | $136,700 | |
Accounts receivable | $7,820 | |
Office supplies | $1,800 | |
Prepaid insurance | $5,000 | |
Prepaid rent | $6,000 | |
Office equipment | $25,000 | |
Accounts payable | $600 | |
Common stock | $172,000 | |
Dividends | $5,100 | |
Service revenue | $15,320 | |
Utilities expense | $500 | |
Totals | $187,920 | $187,920 |
Explanation of Solution
1. All expenses and losses have debit balance, that is why these are shown in the debit column of the trial balance.
2. All revenues and gains have credit balance, that is why these are shown in the credit column of the trial balance.
3. All assets have debit balance, that is why these are shown in the debit column of the trial balance.
4. Liabilities and equity have credit balance, that is why these are shown in the credit column of the trial balance.
Trial Balance | ||
As on March 31 | ||
Debit | Credit | |
Cash | $136,700 | |
Accounts receivable | $7,820 | |
Office supplies | $1,800 | |
Prepaid insurance | $5,000 | |
Prepaid rent | $6,000 | |
Office equipment | $25,000 | |
Accounts payable | $600 | |
Common stock | $172,000 | |
Dividends | $5,100 | |
Service revenue | $15,320 | |
Utilities expense | $500 | |
Totals | $187,920 | $187,920 |
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Chapter D Solutions
Managerial Accounting
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