T Accounts, Debits and Credits, Trial Balance and Financial Statements. Teacher Version. chapter. College Accounting 11 th Edition 2-1
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1 chaptr 2 T Accounts, Dbits and Crdits, Trial Balanc and Financial Statmnts Collg Accounting 11 th Edition Tachr Vrsion 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-1
2 Th T-Account Form Stp 1: Add Stp 2:109,070 53,180 = 55,890 Footings Stp 1: Add Stp 3: Placmnt 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-2
3 Th T-Account Form Normally, th footing on th incras (plus) sid of an account will b largr than th footing 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-3
4 Asst T Accounts Cash Th T account has a titl (such as Cash). Assts incras on th lft sid. Assts dcras on th right sid. (continud) 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-4
5 Liability T Accounts Accounts Payabl T account titl Liabilitis dcras on th lft sid. Liabilitis incras on th right sid. (continud) 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-5
6 Ownr s Equity T Accounts Drawing and xpnss caus a dcras in ownr s quity Ownr s invstmnts (capital) and rvnus caus an incras in ownr s quity 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-6
7 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. Expandd Fundamntal Accounting Equation i n c r a s i n c r a s i n c r a s d c r a s d c r a s d c r a s i n c r a s i n c r a s i n c r a s d c r a s d c r a s d c r a s 2-7
8 What is a: Dbit Crdit What dos dbit man? Dbit mans lft Dbit is abbrviatd DR What dos crdit man? Crdit mans right Crdit is abbrviatd CR 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-8
9 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-9
10 = Th critical rul to rmmbr is that th amount placd on th dbit sid of on or mor accounts MUST qual th amount placd on th crdit sid of anothr account or accounts Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-10
11 Rcording Businss Transactions in T Accounts Transaction (a): Connr dpositd $90,000 in a bank account in th nam of th businss. Stps: 1. What accounts ar involvd? 2. What ar th classifications of th accounts involvd (asst, liability, capital, drawing, rvnu, xpns)? 3. Ar th accounts incrasd or dcrasd? Answr: 1. Cash and J. Connr, Capital 2. Cash is an asst account, and J. Connr, Capital is an ownr s quity account 3. Cash is bing dpositd in th bank account, an incras to Cash Th ownr has invstd that cash in th businss and has incrasd J. Connr, Capital 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-11
12 Rcording Businss Transactions in T Accounts Transaction: Connr dpositd $90,000 in a bank account in th nam of th businss. Stps: 4. Writ th transaction as a dbit to on account (or accounts) and a crdit to anothr account (accounts)? 5. Is th quation in balanc aftr th transaction has bn rcordd? Answr: 4. Bcaus Cash is an asst account and Cash is incrasd, Cash is dbitd J. Connr, Capital is an ownr s quity account and is incrasd, J. Connr, Capital is crditd 5. At last on account is dbitd and on is crditd. And, th total amount(s) dbitd quals th total amount(s) crditd Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-12
13 Transaction (a): Connr dpositd $90,000 in a bank account in th nam of th businss. Transaction (a) in T Account Form Transaction (b): Connr s Whitwatr Advnturs bought quipmnt, paying cash of $38, Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-13
14 Transaction (c): Connr s Whitwatr Advnturs bought quipmnt, on account, for $4,320. Transaction (d): Connr s Whitwatr Advnturs paid a crditor, Signal Products, $2, Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-14
15 Transaction (): Connr invsts hr prsonal computr, fair markt valu $5,200, in th businss Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-15
16 Summary - Transactions (a) - () 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-16
17 Lt s paus to s if th dbits ar qual to th crdits by listing th balancs of th accounts. Equal 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-17
18 Transaction (f): Connr s Whitwatr Advnturs sold rafting tours for cash, $8,000. Transaction (g): Connr s Whitwatr Advnturs paid rnt for th month, $1, Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-18
19 Transaction (h): Connr s Whitwatr Advnturs bought computr papr, ink cartridgs, invoic pads, pns and pncils, foldrs, filing cabints, and 10-ky calculators on account, $675. Transaction (i): Connr s Whitwatr Advnturs bought a thrmonth liability insuranc policy, $1, Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-19
20 Transaction (j): Connr s Whitwatr Advnturs rcivd a bill for nwspapr advrtismnt from th Tims, $620. Transaction (k): Connr s Whitwatr Advnturs signs a contract with Crystal Rivr Lodg to provid rafting advnturs for gusts. Connr s Whitwatr Advnturs provids 27 on-day rafting tours and bills Crystal Rivr Lodg for $6, Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-20
21 Transaction (l): Connr s Whitwatr Advnturs pays on account to Signal Products, $1,500. Transaction (m): Connr s Whitwatr Advnturs rcivd and paid Solar Powr, Inc. for th lctric bill, $ Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-21
22 Transaction (n): Connr s Whitwatr Advnturs paid on account to th Tims, $620. Transaction (o): Connr s Whitwatr Advnturs paid th wags of a part-tim mploy, $2, Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-22
23 Transaction (p): Connr s Whitwatr Advnturs bought additional quipmnt from Signal Products, $3,780, paying $1,850 in cash and placing th balanc on account Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-23
24 Transaction (q): Connr s Whitwatr Advnturs rcivd $2,500 cash from Crystal Rivr Lodg to apply against th amount billd in transaction (k). Transaction (r): Connr s Whitwatr Advnturs sold tours for cash, $8, Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-24
25 Transaction (s): J. Connr withdrw cash for hr prsonal us, $3, Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-25
26 Summary of Transactions 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-26
27 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-27
28 Prpar a Trial Balanc List th account balancs in two columns. Lft column = Dbits Right column = Crdits List th accounts in th sam ordr as th chart of accounts Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-28
29 Th normal balanc of ach account is on its plus sid Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-29
30 Figur 2: Trial Balanc Column hadings idntify information in ach column Accounts listd in ordr of th chart of accounts Dollar signs not usd on a trial balanc Singl undrlin bnath figurs to b addd Doubl undrlin bnath column totals 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-30
31 Th Incom Statmnt Th incom statmnt shows total rvnu minus total xpnss, which yilds th nt incom or nt loss. Th incom statmnt rports how th businss has prformd ovr a priod of tim, usually a month or a yar. Whn total rvnu xcds total xpnss ovr th priod, th rsult is a nt incom or profit. Whn th total rvnu is lss than total xpnss, th rsult is a nt loss Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-31
32 Figur 3 a c b c d b Nt Incom / Loss is transfrrd to statmnt of ownr s quity c f 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-32
33 Th Statmnt of Ownr s Equity Th statmnt of ownr s quity shows how and why th ownr s quity or Capital account has changd ovr a statd priod of tim. This statmnt is prpard aftr th accountant has dtrmind th nt incom or nt loss on th incom statmnt Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-33
34 Figur 4 a Carrid ovr from incom statmnt b b Transfr nding capital to balanc sht f 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-34
35 Th Balanc Sht Th balanc sht shows th financial condition of a businss s assts offst by claims against thm as of a particular dat. Th balanc sht summarizs th balancs of th asst, liability, and ownr s quity accounts on a givn dat (usually th nd of a month or yar). It is a snapshot of th financial condition of th businss at that particular tim Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-35
36 Figur 5 a b d b f b Carrid from statmnt of ownr s quity b f 2013 Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-36
37 Errors Exposd by th Trial Balanc If th dbit and crdit columns in th trial balanc ar not qual, thn it is vidnt that thr is an rror. Possibl mistaks includ: Making rrors in arithmtic. Rcording only half an ntry. Rcording both halvs of th ntry on th sam sid. Rcording on or mor amounts incorrctly Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-37
38 Procdur for Locating Errors Th bst mthod of locating rrors is to do vrything in rvrs, as follows: Look at th pattrn of th balancs to s if a normal balanc was placd in th wrong column of th trial balanc. R-add th trial balanc columns. Chck th transfrring of th figurs from th accounts to th trial balanc. Vrify th footings and balancs of th accounts Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-38
39 Transpositions and Slids A transposition mans that th digits hav bn transposd, or switchd around whn th numbrs wr copid from on plac to anothr,.g. writing 619 for 916 (th diffrnc of 297 is vnly divisibl by 9). A slid is an rror in placing th dcimal point; in othr words, a slid in th dcimal point,.g., writing 2,700 for 27,000 (th diffrnc of 24,300 is vnly divisibl by 9). An rror may b a combination of a transposition and a slid,.g., writing $54 for $450 (th diffrnc of $396 is vnly divisibl by 9) Cngag Larning. All Rights Rsrvd. May not b scannd, copid or duplicatd, or postd to a publicly accssibl wbsit, in whol or in part. 2-39
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