ACC 2021 Comprehensive Problem (60 Points) |
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This project is a review of the accounting cycle that has been covered during class. Prepare |
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all information in a professional manner and show details as needed. You should complete this |
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on the pages included. Read the entire project and review all information prior to starting. |
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On January 2, 2010, Jerry Andrews, a dentist, opened a dental office. The following transactions |
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were completed during the first month of operations. |
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Jan 2 |
Jerry invested $30,000 cash and $13,200 worth of dental equipment in the business |
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in exchange for common stock in a new corporation called J.A Dentist, Inc. |
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Jan 3 |
Paid four months rent of $2,000. |
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Jan 4 |
Purchases $1,000 of dental supplies and paid cash. |
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Jan 5 |
Paid insurance premiums of $3,600 for a 1-year insurance policy. |
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Jan 6 |
Earned and collected dental fees of $14,600 in cash during week. |
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Jan 9 |
Paid secretary a salary of $1,200. |
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Jan 10 |
Purchased $300 of dental supplies on account. |
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Jan 11 |
Bought an automobile for business use. It cost $13,000. Jerry paid $3,000 cash |
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and signed a note for the balance. |
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Jan 13 |
Received a $240 telephone bill that will be paid later in the month. |
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Jan 13 |
Billed customers $6,000 for dental fees earned during the week |
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Jan 16 |
Received a $150 electric Bill (Utility Expense) that will be paid later in the month. |
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Jan 18 |
Paid $300 for dental supplies purchased on Jan 10. |
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Jan 20 |
Earned and collected dental fees of $4,500 in cash during the week. |
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Jan 23 |
Paid $450 for advertising in a local newspaper. |
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Jan 23 |
Received a $75 water bill (Utility Expense) |
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Jan 25 |
Received $2,500 from customers on account. |
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Jan 27 |
Paid a dividend of $3,500 to Jerry Andrews, the sole stockholder. |
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Jan 30 |
Paid the utility bills (water, telephone, electric). |
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Jan 30 |
Billed customers $2,000 for dental fees earned during the week. |
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Jan 31 |
Received $1,500 from customers on account. |
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1 |
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The chart of accounts for J.A. Dentist, Inc. contains the following accounts |
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Assets |
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Revenue |
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Cash |
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Service Revenue |
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Accounts Receivable |
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Dental Supplies |
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Prepaid Insurance |
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Expenses |
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Prepaid Rent |
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Advertising Expense |
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Dental Equipment |
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Insurance Expense |
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Automobile |
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Rent Expense |
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Salary Expense |
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Liabilities |
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Supplies Expense |
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Accounts Payable |
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Telephone Expense |
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Notes Payable |
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Utility Expense |
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Salaries Payable |
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Stockholders Equity |
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Income Summary |
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Common Stock |
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Retained Earnings |
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Dividends |
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Required: |
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1. |
Journalize the January 2010 transactions on the attached journal paper. Omit the journal |
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entry descriptions. |
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2. |
Post to ledger accounts via attached T account sheet. |
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3. |
Prepare a trial balance for January 2010 on attached sheet |
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4. |
Record the following adjusting entries on the attached journal paper, then post the adjusting |
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entries to the existing T accounts. |
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a. |
Dental supplies on hand at the end of the month amount to $350. |
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b. |
Make the adjusting entry for the insurance premiums expired. |
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c. |
Accrued $840 for salary earned that will be paid in February. |
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d. |
Make the adjusting entry for rent expense. |
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e. |
Ignore depreciation for the month of January – no adjustment needed. |
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5. |
Prepare an adjusted trial balance for January 31, 2010 on the sheet attached |
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6. |
Prepare the income statement, statement of retained earnings and classified balance |
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sheet as of January 31, 2010. Prepare the statements on the attached sheets (pages 10 |
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and 11). |
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7. |
Since January 31 2010 is the end of the fiscal year, record the closing entries on the |
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journal paper and post the closing entries to the existing T accounts. |
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8. |
Prepare a post closing trial balance as of January 31, 2010 on the attached sheet. |
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** Check figures: Trial Balance $80,300; Total Assets $72,935; Net Income: $22,395 ** |
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2 |
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Journal entries for Requirement #1. |
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Date |
Account Title |
Debit |
Credit |
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3 |
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Journal entries for Requirement #1. |
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Date |
Account Title |
Debit |
Credit |
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4 |
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Journal entries for Requirement #4 – Adjusting Entries |
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Date |
Account Title |
Debit |
Credit |
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Journal entries for Requirement #7 – Closing Entries |
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Date |
Account Title |
Debit |
Credit |
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5 |
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T accounts for requirements 2, 4 and 7 |
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Cash |
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Accounts Payable |
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Notes Payable |
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Accounts Receivable |
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Salaries Payable |
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Common Stock |
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Dental Supplies |
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Retained Earnings |
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Prepaid Insurance |
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Dividends |
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Prepaid Rent |
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Dental Equipment |
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Income Summary |
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Automobile |
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6 |
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T accounts for requirements 2, 4 and 7 |
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Service Revenue |
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Salary Expense |
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Supplies Expense |
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Advertising Expense |
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Telephone Expense |
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Insurance Expense |
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Utility Expense |
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Rent Expense |
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7 |
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Trial Balance for requirement 3 |
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8 |
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Adjusted Trial Balance for requirement 5 |
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9 |
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Post Closing Trial Balance for requirement 8 |
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12 |
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