Adjusting Entries for Accruals and Deferrals
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4.0 A Brief Look Inside Adjusting Entries for Accruals and Deferrals
A brief introduction and peek inside the module’s Excel workbook.
4.1 Overview Key Issues and Terminology of Adjusting Entries, Accruals and Deferrals
A concise summary of the module written in the accounting terms followed by (common language).
4.2 Accruals and Deferrals Classification Grid - Practice and Solution
A unique feature, learn the intuitive way to all of the classifications in this module.
4.3 Deferrals (Cash Before Delivery) Unearned Revenue, Prepaid Expense
Simplified example with both the Seller and Buyer’s perspective.
4.4 Accrued Revenue and Interest
Revenue is straightforward, add Interest from both the Lender and Borrower perspective.
4.5 Accrued Payroll Expense
Buy your Employee’s time and clear demo of what to do at the end of the period.
4.6 Assets Used: Accrued Supplies and Depreciation Expense
Two approaches to adjusting for the assets that have been used.
4.7 Adjusting Entries Practice, Key, Trial Balance Key and Chart
Practice on a graded sheet then check the key before reviewing what you have learned on a trial balance to complete your adjusting entries.