CHAPTER 7

Correction: Ex 16 of Jasmin info i) should be P50 not P500.

Ex. 1. Account Title a) DR/CR b) IS/SFP c)

1.Utilities Expense Debit IS
Utilities Payable Credit SFP CL
2. Insurance Expense Debit IS
Prepaid Insurance Credit SFP CA
3. Depreciation Expense Debit IS
Accumulated Depn Expense Credit SFP NCA
4. Accrued Interest Debit SFP CA
Interest Income Credit IS
5. Unearned Rent Debit SFP
Rent Income Credit IS
Addtl requirement c) classify into current asset (CA) or non-current assets (NCA) and current liabilities (CL) non-current (NCL)

2. a) Commission Receivable 10,000 3.

Commission Income 10,000 f) Prepaid Insurance 8,000
Insurance Expense 8,000
b) Utility Expense 5,000
Utility Payable 5,000 g) Rent Income 4,000
c) Bad Debts 1,500 Unearned Rent 4,000
Allowance for Bad Debts 1,500
d) Bad Debts 2,000
Accounts Receivable 2,000
e) Depreciation 3,500
Accumulated Depreciation 3,500
f) Insurance Expense 4,000
Prepaid Insurance 4,000
g) Unearned Rent 6,000
Rent Income 6,000

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4. a) Salaries Expense 1,350
Salaries Payable 1,350
(450 x 3)

5. 9/15 Notes Receivable 10,000 9/30 Interest Receivable 75.00

Service Income 10,000 Interest Income 75.00
10,000 x .18 x 15/360
6. a) 3/1 Cash (50 x P1,200) 60,000
Unearned Subscription 60,000
8/1 Cash (1,200 x 100) 120,000
Unearned Subscription 120,000
b) 12/31 Unearned Subscription 100,000
Subscription Revenue 100,000
(60,000 x 10/12= 50,000) + (120,000 x 5/12=50,000)

7. a) Unearned Professional Fees 200,000

Professional Fees 200,000
b) Unearned Professional Fees Professional Fees
AE 200,000 350,000 1,000,000
AE 200,000
c) SFP 150,000 1,200,000 -IS

8. a) Rent Expense 20,000

Prepaid Rent 20,000

b) Prepaid Rent Rent Expense

10/31 72,000 12/31 24,000 12/31 24,000

SFP 48,000 IS 24,000

9. a) Medical Supplies Expense 56,500

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 Medical Supplies 56,500
b) Medical Supplies Medical Supplies Used
72,000 12/31 12/31
AE 56,500 AE 56,500
SFP 15,500 IS 56,500

10. a) 7/1 Building 2,960,000

Cash 2,960,000
b) 7/1 Prepaid Insurance 12,000
Cash 12,000
c) Depreciation 115,000
Accumulated Depreciation 115,000
(2,760,000=276,000 x 5/12)
10
e) Building P2,960,000
Less: Accum. Deprn. 161,000
Book Value 1,799,000
Prepaid Insurance P 7,000
d) Insurance Expense 5,000
Prepaid Insurance 5,000

f) Operating Expenses -
Depreciation P115,000
Insurance 5,000

11. Depreciation Expense 276,000

Accum. Depn. 276,000
Building Accum. Depn.
2,960,000 115,000
276,000
391,000
a) Depreciation Expense P 276,000
b) Book Value P2,569,000

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12. a) Accounts Receivable 5,500,000
Professional Fees 5,500,000
Cash 3,500,000
Accounts Receivable 3,500,000

b) Accounts Receivable Allowance Bad Debts

1,250,000 2) 3,500,000 162,500 162,500
1) 5,500,000
3,250,000

c) Bad Debts 162,500

Allow for Bad Debts 162,500
(3,250,000 x 5%= 162,500)

d) 3,250,000 - 162,500 = P3,087,500

e) 162,500

13. AR balance P5,250,000 x .05= P262,500- P162,500 = P100,000 bad debts estimated for IS purposes and adjusting entry.
In the SFP, Allowance for Bad Debts should be P262,500
Net realizable value (5,250,000 – 262,500) = P4,987,500

14. a) Interest Receivable .5

Interest Income 60,000 x .2 x 15/360 .5
b) Office Supplies Expense 27
Office Supplies 27
c) Bad Debts 7
Accounts Receivable 7
d) Depreciation Expense- Furniture & Fixture 9
Accumulated Depreciation-Furn & Fix 9
(35-5=30/5=6)+ (30/5=6/2=3)
e) Depreciation Expense- Office Equipment 40

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 Accum. Depn.- Office Equipment 40
(280-40/5x10/12)=40
f) Salaries Expense 9
Withholding Tax Payable 3
SS Payable 2
PH Payable 1
HDMF Payable 1
Cash 2

SS Premium Expense 2
PH Premium Expense 1
EC Premium Expense 1
HDMF Premium Expense 1
SS Premium Payable 2
PH Premium Payable 1
EC Premium Payable 1
HDMF Payable 1

g) Unearned Legal Fees 10

Legal Fees Revenue 10

h) Taxes Expense 3
Taxes Payable 3
Trial Balance Adjustments Adjusted TB
Account Title Debits Credits Debit Credit Debit Credit
Cash P191 f) 2 189
Accounts Receivable 27 c) 7 20
Notes Receivable 60 60
Office Supplies 39 b) 27 12
Furniture & Fixtures 65 65
Office Equipment 280 280
Accounts Payable P 5 5
Unearned Legal Fees Revenue 17 h) 10 7
Atty. Timothy, Capital 175 175
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Atty. Timothy, Personal 16 16
Legal Fees Revenue 658 h) 10 668
Rent Expense 93 93
Taxes & Licenses 15 i) 3 18
Utilities Expense 69 ___ 69
855 P855
Interest Recble a) .5 .5
Interest Income a) .5 .5
Supplies Expense b) 27 27
Bad Debts c) 7 7
Depreciation- Furn d) 9 9
Accum Depn- Furn d) 9 9
Depreciaton- Office Equip e) 40 40
Accum Depn- Office Equipt e) 40 40
Salaries f) 9 9
WH Tax Payable f) 3 3
SS Payable f) 2 4
g) 2
PH Payable f) 1 2
g) 1
HDMF f) 1 2
g) 1
Payroll Expenses g) 4 4
Taxes Payable i) 3 3
918.5 918.5

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16. a) and b) Trial Balance Adjustment Adjusted Trial B Income Statement Statement of Fin Pos
Cash 18 218 218
Accounts Receivable 180 180 180
Allowance for Bad Debts 3 g) 6 9 9
Prepaid Insurance 4 e) 2 2 2
Leasehold Improvements 504 504 504
Accumulated Depn- LhI 42 d) 63 105 105
Furniture & Fixtures 30 30 30
Accum. Depn. Furn. & Fix 3 f) 4 7 7
Accounts Payable 35 35 35
Notes Payable 400 400 400
Advance from Client 15 c) 5 10 10
SS & EC P)rem Pay 3 3 3
PH Prem Pay 2 2 2
HDMF Prem Pay 2 2 2
WT Payble 4 4 ` 4
Jasmin, Capital 144 144 144
Jasmin, Personal 85 85 85
Parking Fees 654 c) 5 659 659
Interest Income 14 14 14
Rent 180 180 180
Office Supplies Expense 8 b) 1 7 7
Salaries 186 a) 4 190 190
Utilities 96 96 96
Taxes 18 i) 1.5 19.5 19.5
HDMF 4 4 4
PhilHealth 4 4 4
SS & EC 4 4 4
Salaries Payable a) 4 4 4
Office Supplies b) 1 1 1
Depn. Exp.- Leasehold Im. d) 63 63 63
Interest Expense h) 8 8 8
Interest Payable h) 8 8 8
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Insurance Expense e) 2 2 2
Depn Exp-Furn & Fix f) 4 4 4
Bad Debts g) 6 6 6
Taxes Pay i) 1.5* 1.5 1.5
Total 1,321 1,321 94.5 94.5 1,607.5 1,607.5 589.5 673
Net Income 83.5 83.5
673 673 1,020 1,020

50 x .03= 1.5

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 PROBLEMS

1. a) Accrued Income - Accounts Receivable 30,000

Rent Income 30,000
b) Prepaid Expense - Insurance Expense 1,250
Prepaid Insurance 1,250

c) Accrued Expense - Salaries Expense 18,750

Salaries Payable 18,750
d) Unearned Rent - Rent Income 6,000
Unearned Rent 6,000

2. Net Income Assets Liabilities Owner's Equity

a. understated understated understated
b. overstated overstated overstated
c. overstated Understated overstated
d. overstated Understated overstated

3. a) Subscription Revenue 140,000

Unearned Subscription 140,000
b) Subscription Revenue Unearned Subscription
AE 140,000 390,000 AE 140,000
250,000

4. Batangas Placement Agency

a) 10/2 Training Expense 50,000
Notes Payable 50,000
12/31 Interest Expense 2,500
Interest Payable 2,500

b) Interest Expense Interest Payable

2,500 2,500

c) Manila Skill Trade Center

10/2 Notes Receivable 50,000
Professional Fees 50,000
12/31 Interest Receivable 2,500
Interest Income 2,500

d) Interest Receivable Interest Income

12/31AE 2,500 12/31 AE 2,500

Income statement: Interest Income P2,500

Balance Sheet: Interest Receivable P2,500

Mega Theater Mega Bookstore

5. 6/1/12 Insurance Expense 2,400 6/1/12 Prepaid Insurance 2,400
Cash 2,400 Cash 2,400
12/31/12 Prepaid Insurance 1,000 12/31/12 Insurance Expense 1,400
Insurance Expense 1,000 Prepaid Insurance 1,400
Insurance Expense Prepaid Insurance Prepaid Insurance Insurance Exp
6/1/12 2,400 12/31/12 1,000 12/31/12 1,000 6/1/12 2,400 12/31 1,400 12/31 1,400
1,400 1,000

R 1/1/13 Insurance Expense 1,000 1/1/13 no RE

E
Prepaid Insurance 1,000
12/31/13 Insurance Expense 1,000
12/31/12 no RE Prepaid Insurance 1,000
Insurance Expense Prepaid Insurance Prepaid Insurance Insurance Exp.
1/1/13 1,000 Beg. 1,000 1/1/13 1,000 Beg. 1,000 12/31/11 1,000 12/31/13 1000

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6. a) 2012 Accounts Receivable 1,250,000
Service Income 1,250,000
Service Income 950,000
Unearned Income 950,000
2013 Accounts Receivable 1,350,000
Service Income 1,350,000
Service Income 975,000
Unearned Income 975,000
b) Service Income Accounts Receivable
2012 1,250,000 2012 1,250,000 2012 950,000
2013 1,350,000 2013 300,000 2013 975,000
1,350,000
675,000

Bad Debts
2012 AE 9,000 2012 CE 9,000
2013 AE 11,250

Allowance for BD
2012 AE 9,000
2013 AE 11,250
20,250

c) Accounts Receivable 675,000

Allowance 20,250
Net Realizable 654,750

8. a) 2012 Accounts Receivable 245,000

Service Income 245,000
Cash 176,545
Accounts Receivable 176,545
b) 2013 Accounts Receivable 276,500
Cash 118,500
Service Income 395,000

Cash 34,227.50
Accounts Receivable 34,227.50

Bad Debts 15,000

Accounts Receivable 15,000

2010 2011 2012

9. a) Adjusting Entries:
Depn. Exp. Bldg. 725,000 725,000 725,000
Accum. Depn. - Bldg. 725,000 725,000 725,000
Depn. Exp. - Furn. & Fix. 32,500 65,000
Accum. Depn. - Furn. & Fix. 32,500 65,000
Depn. Exp. – Equipment 93,750
Accum. Depn. - Equipment 93,750
2010 2011 2012
b) Income Statement Presentation:
Depreciation Expense - Bldg. P725,000 P725,000 P725,000
Depreciation Expense - Furn. & Fix 32,500 65,000
Depreciation Expense - Equipment ______ ______ 93,750
Total P725,000 P757,500 P883,750

c) Statement of Financial Position

Accum. Depn. - Bldg. P725,000 1,450,000 P2,175,000
Accum. Depn. - Furn. & Fix 32,500 97,500
Accum. Depn. – Equipment 93,750

d) Depreciation expense being a nominal account is recorded and presented only for a particular
accounting period, while Accumulated Depreciation being a real account is always brought forward.

e) 3/1/13 Depreciation 18,750

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 Accumulated Depreciation 18,750
Cash 500,000
Accumulated Depreciation 112,500
Loss on Sale 337,500
Equipment 950,000
10. a) Interest Receivable 8.75 e) Rent Income 3,000
Interest Income 8.75 Unearned Rent 3,000

Interest Expense 27.00

Prepaid Interest 27.00

b) Insurance Expense 12,000 f) Depreciation Expense 3,500

Unexpired Insurance 12,000 Accum. Depn. 3,500

c) Bad Debts 700 g) Unused Supplies 5,000

Allowance 700 Supplies Expense 5,000

d) Prepaid Advertising 1,600

Advertising Expense 1,600

11.
Business Solution Company
Cash on hand P 9,730 9,730
Cash in bank 40,000 40,000
Accounts Receivable 6,000 6,000
Computer Supplies 1,420 c) 920 500
Computer System 20,000 20,000
Office Equipment 80,000 80,000
Ty, Capital P100,000 100,000
5% 30-day note issued 45,000 45,000
Dec 15
Ty, Drawings 3,000 3,000
Computer Fees 33,400 d) 25,900
Revenue 7,500
Advertising 1,500 1,500
Repairs 1,750 1,750
Salaries 15,000 _______ f) 30,000
15,000
Totals P178,400 P178,400
Depreciation- a) 500 500
Computer Sys
Accum Depn- a) 500 500
Computer Sys
Depreciation-Office 2,000 2,000
Equipt
Accum Depn-Office 2,000 2,000
Equipt
Supplies Expense c) 920 920
Unearned computer d) 7,500
Fees 7,500
Utilities Expense e) 5,000
5,000
Utilities Payable e) 5,000 5,000
Salaries Payable f) 15,000
15,000
200,900 P200,900

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12. Sleepy Hallow
Trial Balance Adjustments Adjusted Trial Balance
Account Title Debits Credits Debit Credit Debit Credit
Cash on Hand P 5,000 P5,000
Cash in Bank 20,000 20,000
Prepaid Insurance 24,000 a) 4,000 20,000
Linen Supplies 19,000 b) 10,000 9,000
Land 150,000 150,000
Lodge 700,000 700,000
Furniture 168,000 168,000
Accounts Payable P 53,000 53,000
Unearned Rent 46,000 e) 25,000 21,000
Mortgage Payable 350,000 350,000
Sawyer, Capital 500,000 500,000
Sawyer, Personal 10,000 10,000
Rent Revenue 192,000 e) 25,000 217,000
Advertising Expense 5,000 5,000
Salaries Expense 30,000 f) 8,000 38,000
Utilities Expense 10,000 ________ 10,000
Total P1,141,000 P1,141,000
Insurance Expense a) 4,000 4.000
Supplies Expense b) 10,000 10,000
Depreciation-Lodge c) 35,000 35,000
Accum Depn- Lodge c) 35,000 35,000
Depreciation-Furn 8,400 8,400
Accum Depn-Furn 8,400 8,400
Interest Expense d) 25,667 25,667
Interest Payable d) 25,667 25,667
Salaries Payable f)8,000 8,000
P1,218,067 P1,218,067
CASE STUDY

1. No, it is obvious the Trial Balance is still unadjusted.

2. Expired Portion of Prepaid Rent
Expired portion of Prepaid Insurance
Bad Debts for Accounts Receivable
Provision for depreciation of Equipment
Earned portion of Unearned Service Revenue
These are some possible adjustments
3. Accrued Salaries may also be considered.

DR. RUBIO is OMITTED EX. 10 OF THE OLD BOOK AND

LAKBAY TOURS OMITTED BUT YOU CAN PICK IT UP AS A QUIZ BASED ON THE OLD BOOK.]

10. Dr. Robin Rubio

Account Titles Trial Balance Adjustments Income Statement Financial Position

Cash 350,403 350,403
Accounts Recble 205,000 205,000
Allow for Bad Debts 7,550 h) 2,700 10,250
Prepaid Supplies 11,500 d) 8,750 2,750
Library 155,000 155,000
Accum Depn-Library 15,500 b)15,500 31,000
Office Furn & Fix 96,000 96,000
Acum Depn Office furn & Fix 2,000 b) 9,200 11,200

Loans Payable 200,000 200,000

Accounts Payable 18,000 18,000
SS & EC Premium Payable 200 434 634
Home Premium Payable 100 100 200
PH Premium Payable 75 75 150
W/T Payable 427 427

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 Rubio, Capital 180,650 180,650
Rubio Personal 42,000 42,000
Medical Fees Earned 729,000 c) 12,500 716,500
Salaries 72,000 72,000
SS & EC Premium Expense 4,974 434 5,408
HDMF Premium Expense 1,100 100 1,200
W/T Payable 825 75 900
Rent 110,000 a)10,000 120,000
Taxes 9,.000 e) 2,500 17,970
i) 6,720
Utilities 75,700 g) 6,000 81,700
Interest Expense 20,000 f) 6,000 26,000
Totals 1,153,502 1,153,502
Rent Payable a) 10,000 10,000
Depreciation-Library b)15,500 15,500
Depreciation-Furn & Fix b) 9,200 9,200
Unearned Medical Fees c) 12,500 12,500
Supplies Used d) 8,750 8,750
Taxes Payable e) 2,500 8,970
i) 6,720
Interest Payable f) 6,000 6,000
Utilities Payable g) 6,000 6,000
Bad Debts h) 2,700 2,700
Totals 80,229 80,229 361,328 716,500
Net Income 355,172 355,172
716,500 716,500 851,153 851,153

Account Titles Post Closing T Balance

Cash 350,403
Accounts Recble 205,000
Allow for Bad Debts 10,250
Prepaid Supplies 2,750
Library 155,000
Accum Depn-Library 31,000
Office Furn & Fix 96,000
Acum Depn Office furn & Fix 11,200
Loans Payable 200,000
Accounts Payable 18,000
Rubio, Capital 493,822
Rent Payable 10,000
Unearned Medical Fees 12,500
Taxes Payable 8,970
Interest Payable 6,000
Utilities Payable 6,000
SS & EC Premium Payable 634
HDMF Premium Payable 200
PH Premium Payable 150
W/Tax Payable 427
Totals P809,153 P809,153

Reversing Entries:
1. Unearned Medical Fees 12,500
Medical Fees Earned 12,500
2. Rent Payable 10,000
Rent Expense 10,000
3. Taxes Payable 8,970
Taxes Expense 8,970
4. Interest Payable 6,000
Interest Expense 6,000
5. Utilities Payable 6,000
Utilities Expense 6,000

Problem 14. Lakbay Tours

a)
Cash 101 Accounts Receivable 102 Notes Receivable 103
441,453 12/31 441,453 25,000 12/31 AE 15,000 16,000 16,000
16,000

Office Supplies 105 Prepaid Rent 106 Office Equipment 201

3,700 AE 2,900 93,000 74,000 112,000 12/31 bal. 112,000
12/31 800 12/31 19,000
3,700 3,700 93,000 93,000 1/1 bal. 112,000
1/1 800 1/1 19,000

Accum. Depn. Off. Equip. 202 Accounts Payable 301 Unearned Service Revenue 306

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12/31 bal 30000 20,000 12/31 bal 55,000 55,000 12/31 32,000 40,000
AE 10,000 bal 8,000
30000 30,000 1/1 bal 55,000 1/1 8,000
1/1 bal 30,000

Taxes Payable 307 EC & Premium Payable 302 Pag-ibig Premium Payable 303
AE 3,090 533 200
AE 1,150.60 AE 200

PH Premium Payable 304 W/tax Payable 305 Salaries Payable 308

200 1,617 AE 4000
AE 200

Solomon, Capital 401 Solomon, Withdrawals 402 Tours Revenue 501

12/31CE 9600 194,500 9,600 CE 9,600 716,800
bal 41490 CE229860 CE 648,800 32,000
414760 414760 648,800 648,800
1/1 bal 414760

Advertising Expense 601 Salaries Expense 606 Interest Revenue 701

26,000 CE 26,000 176,000 CE 198,400 CE 360 AE 360
AE 4,000
198,400 198,400

Bad Debts 602

15,000 CE 15,000

Utilities Expense 607 Rent Expense 604 Interest Receivable 104

93,000 CE 93,000 AE 74,000 CE 74,000 AE 360 12/31 bal 360

1/1/ bal 360 1/1 RE 360

SS & EC Premium Expense 605 Pag-ibig Premium Expense 606 PH Premium Expense 607
10,897 1,100 1,100
AE 1,150.60 AE 200 AE 200

Supplies Expense 604

2,900 CE 2,900

14. b)

Adjusting Entries for Lakbay Tours:

a) Interest Receivable 104 360 d) Depn. Exp. Off. Equip. 603 10,000
Interest Revenue 502 360 Accum. Depn. Off. Equip. 202 10,000
b) Rent Expense 605 74,000 e) Unearned Service Revenue 302 32,000
Prepaid Rent 106 74,000 Tours Revenue 32,000
c) Salaries Expense 606 4,000 f) Bad Debts 602 15,000
Salaries Payable 308 4,000 Accounts Receivable 102 15,000
g) Office Supplies Exp 604 2,900 h) Taxes Expense 611 3,090
Office Supplies 105 2,900 Taxes Payable 307 3,090

i) SS & EC Premium Expense 605 1,150.60

HDMF Premium Expense 606 200.000
PH Premium Expense 607 200.000
SS & EC Premium Payable 302 1,150.60
HDMF Premium Payable 303 200.00
PH Premium Payable 304 200.000

Lakbay Tours
Balance Sheet
As of Dec. 31, 2008
Current Assets:
Cash P441,453.00
Accounts Receivable 10,000.00
Notes Receivable 16,000.00
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 Interest Receivable 360.00
Office Supplies 800.00
Prepaid Rent 19,000.00 487,613.00
Fixed Assets
Office Equipment 112,000
Accumulated Depreciation 30,000 82,000
Total Assets P569,613
Liabilities & Owner's Equity
Liabilities:
Accounts Payable P55,000.00
Unearned Service Revenue 8,000.00
W/ Tax Payable 1,617.00
EC & SS 1,683.60
Pag-ibig 400.00
PH 400.00
Salaries Payable 4,000.00
Taxes Payable 3,090.00 P74,190.60
Owner's Equity
Solomon, Capital 495,422.40
Total Liabilities & Owner's Equity P569,613.00

Lakbay Tours
Income Statement
For the year ended Dec. 31, 2009
Service Revenue P748,800.00
Interest Revenue 360.00
Total Revenues 749,160.00
Expenses: Salaries 180,000
Advertising 26,000
Utilities 93,000
Rent 74,000
SS & EC 12,047.60
Pag-ibig 1,300
Phil Health 1,300
Office Supplies 2,900
Depreciation 10,000
Bad Debts 15,000
Taxes Expense 23,090 438,637.60
Net Income P310,522.40

Lakbay Tours
Capital Statement
For the year ended Dec. 31, 2009
Solomon Capital, Jan. 1 P 94,500
Additional Investment 100,000
Net Income 310,522.40
Solomon, Drawings (9,600)
Solomon, Capital Dec. 31 P495,422.40

14. e) Income & Expense Summary 438,637.60

Depreciation – 10,000
Salaries 180,000
Rent 74,000
Advertising 26,000
Utilities Expense 93,000
SS & EC 12,047.60
Pag-ibig 1,300
Phil Health 1,300
Taxes 23,090
Office Supplies 2,900
Bad Debts 15,000
Tours Revenue 748,800
Interest Revenue 360
Income & Expense Summary 749,160
Income & Expense Summary 310,522.40
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 Solomon, Capital 310,522.40

Solomon, Capital 9,600

Solomon, Drawings 9,600

g) Reversing Entries - 1) Interest Revenue 360

Interest Receivable 360
2) Salaries Payable 2,400
Salaries Expense 2,400

A CASE OF ETHICS AND PRINCIPLES

Entity principle is violated when personal assets and liabilities are included. Independence in mental attitude may also be
violated when officers and employees are related because their judgment may be influenced and they may be pressured to
violate policies and principles.

Assets of P5,000,000 should only be P2,600,000 because the land of P2,250,000 is to be delisted and the furniture and
equipment should be decreased by P150,000.
Decrease liabilities by P625,000.
Partners’ Equity should only be P1,975,000.

A CHALLENGING PROBLEM Andersen Consultancy

1. No, it is obvious the Trial Balance is still unadjusted.

2. Expired Portion of Prepaid Rent
Expired portion of Prepaid Insurance
Bad Debts for Accounts Receivable
Provision for Depreciation of Equipment
Earned portion of Unearned Service Revenue
These are some possible adjustments
3. Accrued Salaries may also be considered.

Filipino Trait; Strong Famly Ties

1. Families go to church and pray together because their religion is important and creates a strong bond, marking God as
the center of their lives.

2. Families make sure to have quality time together especially after a day's works like watching television or eating a
family meal will be valued and prioritized in everybody's schedules.

3. Usually, at 6 p.m. it’s Oracion time, where family gather to say the Angelus.

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