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X Company prepares monthly financial statements. The balance in Unearned (Deferr

ID: 2502139 • Letter: X

Question

X Company prepares monthly financial statements. The balance in Unearned (Deferred) Revenue on October 1 is $1,355. As of October 31, $424 of the $1,355 had been earned, but the accountant failed to record the appropriate adjusting entry. What was the effect on the October 31 Balance Sheet? Total liabilities would be understated by $931. Retained Earnings would be overstated by $424. Total assets would be understated by $424. Total liabilities would be overstated by $931. Total liabilities would be overstated by $424. Retained Earnings would be understated by $931.

Explanation / Answer

Effect on the Balance Sheet- Total Liabilities would be overstated by $ 424.

Balance of Unearned Revenue remained same ie $1355 because of non- passing of adjusting journal entry. If adjusting entry was passed, Balance of Unearned revenue would have been $ 931.

Unearned Revenue: Oct 1 $1,355 Less: Earned Amount -$424 Unearned Revenue Oct 31 $931