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Question 1 The following transactions for Carleton Company occurred during Janua

ID: 2527808 • Letter: Q

Question

Question 1

The following transactions for Carleton Company occurred during January 2016:

Jan.

1

Purchased a two-year insurance policy for cash, $8,400

4

Paid utilities bill received December 2015, $450

9

Performed a service on account, $1,200

16

Paid bimonthly salary to employees, $2,700

21

Received $800 from a customer on account

25

Received $600 from January 9 transaction

30

Prepared the adjusting entry for insurance from January 1 transaction

30

Accrued wages of $2,750

Show the total amount of revenue and expense recognized under both the accrual basis and cash basis of accounting.

Accrual Basis

Revenue Total

Expense Total

Cash Basis

Revenue Total

Expense Total

Jan.

1

Purchased a two-year insurance policy for cash, $8,400

4

Paid utilities bill received December 2015, $450

9

Performed a service on account, $1,200

16

Paid bimonthly salary to employees, $2,700

21

Received $800 from a customer on account

25

Received $600 from January 9 transaction

30

Prepared the adjusting entry for insurance from January 1 transaction

30

Accrued wages of $2,750

Explanation / Answer

Answer:

Accrual Basis

Revenue Total

1200

Expense Total

8950

Cash Basis

Revenue Total

1400

Expense Total

11550

Working notes for the above answer is as under

1

calculation of the Accrual Basis

Revenue - Accrual Basis

Service

1200

Total

1200

Expanses- Accrual Basis

Insurance

3500

Salary

2700

Accrual Wages

2750

Total

8950

2

calculation of the Cash Basis

Revenue - Cash Basis

Service

800

Service

600

Total

1400

Expanses- Accrual Basis

Insurance

8400

Salary

450

Accrual Wages

2700

Total

11550

Accrual Basis

Revenue Total

1200

Expense Total

8950

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