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Chapter 2
Recording Business Transactions
Review Questions
1. The three categories of the accounting equation are assets, liabilities, and equity. Assets include
Cash, Accounts Receivable, Notes Receivable, Prepaid Expenses, Land, Building, Equipment,
Furniture, and Fixtures. Liabilities include Accounts Payable, Notes Payable, Accrued Liability, and
Unearned Revenue. Equity includes Owner, Capital; Owner, Withdrawals; Revenue; and Expenses.

2. Companies need a way to organize their accounts so they use a chart of accounts. Accounts starting
with 1 are usually Assets, 2 – Liabilities, 3 – Equity, 4 – Revenues, and 5 – Expenses. The second
and third digits in account numbers indicate where the account fits within the category.

3. A chart of accounts and a ledger are similar in that they both list the account names and account
numbers of the business. A ledger, though, provides more detail. It includes the increases and
decreases of each account for a specific period and the balance of each account at a specific point in
time.

4. With a double-entry you need to record the dual effects of each transaction. Every transaction affects
at least two accounts.

5. A T-account is a shortened form of each account in the ledger. The debit is on the left side, credit on
the right side, and the account name is shown on top.

6. Debits are increases for assets, owner’s withdrawals, and expenses. Debits are decreases for
liabilities, owner’s capital, and revenue.

7. Credits are increases for liabilities, owner’s capital, and revenue. Credits are decreases for assets,
owner’s withdrawals, and expenses.

8. Assets, owner’s withdrawals, and expenses have a normal debit balance. Liabilities, owner’s capital,

© 2016 Pearson Education, Inc.


2-1
and revenue have a normal credit balance.

9. Source documents provide the evidence and data for accounting transactions. Examples of source
documents a business would have are: bank deposit slips, purchase invoices, bank checks, and sales
invoices

10. Transactions are first recorded in a journal, which is the record of transactions in date order.

© 2016 Pearson Education, Inc.


2-2
11. Step 1: Identify the accounts and the account type. You need this information before you can
complete the next step. Step 2: Decide if each account increases or decreases, then apply the rules of
debits and credits. Reviewing the rules of debits and credits, we use the accounting equation to help
determine debits and credits for each account. Step 3: Record transactions in the journal using
journal entries. Step 4: Post the journal entry to the ledger. When journal entries are posted from the
journal to the ledger, the dollar amount is transferred from the debit and credit columns to the
specific accounts in the ledger. The date on the journal entry should also be transferred to the
accounts in the ledger. Step 5: Determine whether the accounting equation is in balance. After each
entry the accounting equation should always be in balance.

12. Part 1: Date of the transaction. Part 2: Debit account name and dollar amount. Part 3: Credit account
name and dollar amount. The credit account name is indented. Part 4: Brief explanation.

13. When transactions are posted from the journal to the ledger, the dollar amount is transferred from the
debit and credit columns to the specific accounts in the ledger. The date of the journal entry is also
transferred to the accounts in the ledger. The posting reference columns in the journal and ledger are
also completed. In a computerized system, this step is completed automatically when the transaction
is recorded in the journal.

14. The trial balance is used to prove the equality of total debits and total credits of all accounts in the
ledger; it is also used to prepare the financial statements.

15. A trial balance verifies the equality of total debits and total credits of all accounts on the trial balance
and is an internal document used only by employees of the company. The balance sheet, on the other
hand, presents the business’s accounting equation and is a financial statement that can be used by
both internal and external users.

16. If total debits equal total credits on the trial balance, it does not mean that the trial balance is error-
free. An incorrect amount could have been used, an entry could have been completely missed, or the
wrong account title could have been debited or credited.

17. The debt ratio is calculated by dividing total liabilities by total assets and shows the proportion of
assets financed with debt. It can be used to evaluate a business’s ability to pay its debts.

© 2016 Pearson Education, Inc.


2-3
Short Exercises
S2-1
a. Notes Receivable (A) f. Taxes Payable (L)
b. New, Capital (E) g. Rent Expense (E)
c. Prepaid Insurance (A) h. Furniture (A)
d. Notes Payable (L) i. New, Withdrawals (E)
e. Rent Revenue (E) j. Unearned Revenue (L)

S2-2
a. Increase to Accounts Receivable (DR) f. Decrease to Prepaid Rent (CR)
b. Decrease to Unearned Revenue (DR) g. Increase to Perry, Capital (CR)
c. Decrease to Cash (CR) h. Increase to Notes Receivable (DR)
d. Increase to Interest Expense (DR) i. Decrease to Accounts Payable (DR)
e. Increase to Salaries Payable (CR) j. Increase to Interest Revenue (CR)

S2-3
a. Notes Payable (CR) f. Hernandez, Capital (CR)
b. Hernandez, Withdrawals (DR) g. Utilities Expense (DR)
c. Service Revenue (CR) h. Office Supplies (DR)
d. Land (DR) i. Advertising Expense (DR)
e. Unearned Revenue (CR) j. Interest Payable (CR)

S2-4
Date Accounts and Explanation Debit Credit
Jan. 1 Cash 35,000
Davis, Capital 35,000
Owner contribution.

2 Medical Supplies 13,000


Accounts Payable 13,000
Purchased medical supplies on account.

4 Cash 1,900
Service Revenue 1,900
Performed services for patients.

12 Rent Expense 2,600


Cash 2,600
Paid rent with cash.

15 Accounts Receivable 10,000


Service Revenue 10,000
Performed services for patients on account.

© 2016 Pearson Education, Inc.


2-4
S2-5

Date Accounts and Explanation Debit Credit


Jan. 22 Accounts Receivable 9,000
Service Revenue 9,000
Performed services for customers on account.

30 Cash 7,000
Accounts Receivable 7,000
Received cash on account from customers.

31 Utilities Expense 210


Utilities Payable 210
Received a utility bill due in February.

31 Salaries Expense 2,400


Cash 2,400
Paid monthly salary to salesman.

31 Cash 2,475
Unearned Revenue 2,475
Received cash for 3 months consulting services in
advance.

31 Henry, Withdrawals 900


Cash 900
Owner withdrawal.

S2-6

Accounts Payable
May 2 6,000 14,000 May 1
May 22 12,000 1,000 May 5
7,000 May 15
500 May 23
4,500 Bal.

© 2016 Pearson Education, Inc.


2-4
S2-7
Requirement 1

Date Accounts and Explanation Debit Credit


Mar. 15 Office Supplies 2,600
Accounts Payable 2,600
Purchased office supplies on account.

28 Accounts Payable 1,300


Cash 1,300
Paid cash on account.

Requirement 2

Cash Accounts Payable


Bal. 23,000 1,300 Mar. 28 Mar. 28 1,300 2,600 Mar. 15
Bal. 21,700 1,300 Bal.

Office Supplies
Mar. 15 2,600
Bal. 2,600

S2-8

HENDERSON FLOOR COVERINGS


Trial Balance
December 31, 2016

Account Title Balance


Debit Credit
Cash $ 12,000
Accounts Receivable 4,000
Equipment 45,000
Accounts Payable $ 1,500
Salaries Payable 15,000
Interest Payable 7,500
Henderson, Capital 25,000
Henderson, Withdrawals 12,900
Service Revenue 38,000
Rent Expense 10,000
Salaries Expense 1,800
Utilities Expense 1,300
Total $ 87,000 $ 87,000

© 2016 Pearson Education, Inc.


2-5
S2-9

Debt ratio = Total liabilities / Total assets = $60,000 / $240,000 = 0.25 = 25%

Exercises
E2-10

1. g
2. a
3. e
4. d
5. j
6. i
7. f
8. b
9. h
10. c

E2-11

Assets Equity
100 – Cash 300 – Raymond, Capital
110 – Automotive Supplies 310 – Raymond, Withdrawals
120 – Equipment
Revenues
Liabilities 400 – Service Revenue
200 – Accounts Payable
210 – Unearned Revenue Expenses
500 – Utilities Expense
510 – Advertising Expense

© 2016 Pearson Education, Inc.


2-6
E2-12

Requirement 1 Requirement 2 Requirement 3


Normal
Increase with
Account Name Type of Account Balance
Debit/Credit
Debit/Credit
a. Interest Revenue E CR CR
b. Accounts Payable L CR CR
c. Curtis, Capital E CR CR
d. Office Supplies A DR DR
e. Advertising Expense E DR DR
f. Unearned Revenue L CR CR
g. Prepaid Rent A DR DR
h. Utilities Expense E DR DR
i. Curtis, Withdrawals E DR DR
j. Service Revenue E CR CR

© 2016 Pearson Education, Inc.


2-7
E2-13

(a) Assets = Liabilities + (b) Equity


Owner, (d) Owner,
Assets = (c) Liabilities + Capital – Withdrawals + Revenues – Expenses

(e) Incr. Decr. Decr. (f) Incr. (g) Decr. (h) Incr. (i) Incr. (j) Decr. (k) Decr. (l) Incr. Incr. (m) Decr.

Debit (n) Credit (o) Debit Credit (p) Debit Credit (q) Debit Credit Debit Credit (r) Debit Credit

(a) Assets
(b) Equity
(c) Liabilities
(d) Owner, Withdrawal
(e) Incr.
(f) Incr.
(g) Decr.
(h) Incr.
(i) Incr.
(j) Decr.
(k) Decr.
(l) Incr.
(m)Decr.
(n) Credit
(o) Debit
(p) Debit
(q) Debit
(r) Debit

© 2016 Pearson Education, Inc.


2-8
E2-14

a. Bank deposit slip


b. Purchase invoice
c. Sales invoice

E2-15

a. Purchased equipment with cash.


b. Paid cash withdrawals to owner.
c. Paid wages owed to employees, previously recorded.
d. Received equipment for the business in exchange for capital.
e. Received cash from customer for work to be completed in the future.
f. Paid for advertising with cash.
g. Performed services that were paid by the customer.

E2-16

Date Accounts and Explanation Debit Credit


Jul. 2 Cash 12,000
London, Capital 12,000
Owner contribution.

4 Utilities Expense 410


Cash 410
Paid utility expense.

5 Equipment 2,200
Accounts Payable 2,200
Purchased equipment on account.

10 Accounts Receivable 2,800


Service Revenue 2,800
Performed services for client on account.

12 Cash 7,500
Notes Payable 7,500
Borrowed cash by signing note.

19 London, Withdrawals 750


Cash 750
Owner withdrawal.

© 2016 Pearson Education, Inc.


2-9
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