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Financial Statements II 373, For example an amount of Rs 1 200 paid on July 01 2013 towards. insurance premium Any general insurance premium paid usually covers a period. of 12 months Suppose the accounting year ends on March 31 2014 it would. mean that one fourth of the insurance premium is paid on July 01 2013 relate. to the next accounting year 2014 15 Therefore while preparing the financial. statements for 2013 14 the expense on insurance premium that should be. debited to the profit and loss account is Rs 900 Rs 1 200 Rs 300. Let us take another example The salaries for the month of March 2014. were paid on April 07 2014 This means that the salaries account of 2013 14. does not include the salaries for the month of March 2014 Such unpaid salaries. is termed as salaries outstanding which have to be brought into books of. account and is debited to profit and loss account along with the salaries already. paid for the month of April 2013 up to Feburary 2014. Similarly adjustments may also become necessary in respect of certain. incomes received in advance or those which have accrued but are still to be. received Apart from these there are certain items which are not recorded on. day to day basis such as depreciation on fixed assets interest on capital etc. These are adjusted at the time of preparing financial statements The purpose of. making various adjustments is to ensure that the final accounts reveal the true. profit or loss and the true financial position of the business The items which. usually need adjustments are,1 Closing stock,2 Outstanding expenses. 3 Prepaid Unexpired expenses,4 Accrued income,5 Income received in advance. 6 Depreciation,7 Bad debts,8 Provision for doubtful debts. 9 Provision for discount on debtors,10 Manager s commission.
11 Interest on capital, It may be noted that when we prepare the financial statements we are. provided with the trial balance and some other additional information in respect. of the adjustments to be made All adjustments are reflected in the final. accounts at two places to complete the double entry Our earlier example in. chapter 9 Page no 336 which represents the trial balance of Ankit is reproduced. in figure 10 1,374 Accountancy,Trial Balance of Ankit as on March 31 2014. Account Title Elements L F Debit Credit,Amount Amount. Cash Assets 1 000,Bank Assets 5 000,Wages Expense 8 000. Salaries Expense 25 000,Furniture Assets 15 000,Rent of building Expense 13 000.
Debtors Assets 15 500,Bad debts Expense 4 500,Purchases Expense 75 000. Capital 12 000,Sales Revenue 1 25 000,Creditors Liabilities 15 000. Long term loan raised on 1 4 2013 Liabilities 5 000. Commission received Revenue 5 000,Total 1 62 000 1 62 000. Additional Information The stock on March 31 2014 was Rs 15 000. Figure 10 1 Showing the trial balance of Ankit, We will now study about the items of adjustments and you will observe how. these adjustments are helpful in the preparation of financial statements in order. to reflect the true profit and loss and financial position of the firm. 10 2 Closing Stock, As per the example in chapter 9 Page no 336 the closing stock represents the.
cost of unsold goods lying in the stores at the end of the accounting period The. adjustment with regard to the closing stock is done by i by crediting it to the. trading and profit and loss account and ii by showing it on the asset side of. the balance sheet The adjustment entry to be recorded in this regard is. Closing stock A c Dr,To Trading A c, The closing stock of the year becomes the opening stock of the next year. and is reflected in the trial balance of the next year The trading and profit. Financial Statements II 375, and loss account of Ankit for the year ended March 31 2014 and his balance. sheet as on that date shall appear as follows,Trading and Profit and Loss Account of Ankit. for the year ended March 31 2014,Expenses Losses Amount Revenues Gains Amount. Purchases 75 000 Sales 1 25 000,Wages 8 000 Closing stock 15 000.
Gross profit c d 57 000,1 40 000 1 40 000,Salaries 25 000 Gross profit b d 57 000. Rent of building 13 000 Commission received 5 000,Bad debts 4 500. Net profit transferred to 19 500,Ankit s capital account. 62 000 62 000, Sometimes the opening and closing stock are adjusted through purchases. account In that case the entry recorded is as follows. Closing stock A c Dr,To Purchases A c, This entry reduces the amount in the purchases account and is also.
known as adjusted purchases which is shown on the debit side of the trading. and profit and loss account In this context it may be noted that the closing. stock will not be shown on the credit side of the trading and profit and loss as. it has been already been adjusted through the purchases account Not only. in such a situation even the opening stock will not be separately reflected in. the trading and profit and loss account as it is also adjusted in purchases by. recording the following entry,Purchases A c Dr,To Opening stock A c. Another important point to be noted in this context is that when the. opening and closing stocks are adjusted through purchases the trial. balance does not show any opening stock Instead the closing stock shall. appear in the trial balance not as additional information or as an. adjustment item and so also the adjusted purchases In such a situation. the adjusted purchases shall be debited to the trading and profit and loss. 376 Accountancy, The closing stock shall be shown on the assets side of the balance sheet as. shown below,Balance Sheet of Ankit as at March 31 2014. Liabilities Amount Assets Amount,Owners funds Non Current Assets. Capital 12 000 Furniture 15 000,Add Net profit 19 500 31 500 Current Assets.
Non Current Liabilities Debtors 15 500,Long term loan 5 000 Bank 5 000. Current Liabilities Cash 1 000,Creditors 15 000 Closing stock 15 000. 51 500 51 500,10 3 Outstanding Expenses, It is quite common for a business enterprise to have some unpaid expenses in. the normal course of business operations at the end of an accounting year. Such items usually are wages salaries interest on loan etc. When expenses of an accounting period remain unpaid at the end of an. accounting period they are termed as outstanding expenses As they relate to. the earning of revenue during the current accounting year it is logical that they. should be duly charged against revenue for computation of the correct amount. of profit or loss The entry to bring such expenses into account is. Concerned expense A c Dr,To Outstanding expense A c. The above entry opens a new account called Outstanding Expenses which. is shown on the liabilities side of the balance sheet The amount of outstanding. expenses is added to the total of expenses under a particular head for the. purpose of preparing trading and profit and loss account. For example refer to Ankit s trial balance refer figure 10 1 You will notice. that wages are shown at Rs 8 000 Let us assume that Ankit owes Rs 500 as. wages relating to the year 2013 14 to one of his employees In that case the. correct expense on wages amounts to Rs 8 500 instead of Rs 8 000 Ankit. must show Rs 8 500 as expense on account of wages in the trading and. profit and loss account and recognise a current liability of Rs 500 towards. the sum owed to his staff It will be referred to as wages outstanding and it. will be adjusted to wages account by recording the following journal entry. Wages A c Dr 500,To Wages outstanding A c 500,Financial Statements II 377.
The amount of outstanding wages will be added to wages account for the. preparation of the trading and profit and loss account as follows. Trading and Profit and Loss Account of Ankit,for the year ended March 31 2014. Expenses Losses Amount Revenues Gains Amount,Purchases 75 000 Sales 1 25 000. Wages 8 000, Add Outstanding wages 500 8 500 Closing stock 15 000. Gross profit c d 56 500,1 40 000 1 40 000,Salaries 25 000 Gross profit b d 56 500. Rent of building 13 000 Commission received 5 000,Bad debts 4 500.
Net profit transferred to 19 000,Ankit s capital account. 61 500 61 500, Observe carefully the trading and profit and loss account of Ankit Did. you notice the amount of net profit is reduced to Rs 19 000 on account of. outstanding wages The item relating to outstanding wages will be shown in. balance sheet as follows,Balance Sheet of Ankit as at March 31 2014. Liabilities Amount Assets Amount,Owners Funds Non Current Assets. Capital 12 000 Furniture 15 000,Add Profit 19 000 31 000 Current Assets.
Non Current Liabilities Debtors 15 500,Long term loan 5 000 Bank 5 000. Current Liabilities Cash 1 000,Creditors 15 000 Closing stock 15 000. Outstanding wages 500,51 500 51 500,10 4 Prepaid Expenses. There are several items of expense which are paid in advance in the normal. course of business operations At the end of the accounting year it is found. that the benefits of such expenses have not yet been fully received a portion. 378 Accountancy, of its benefit would be received in the next accounting year This portion of. expense is carried forward to the next year and is termed as prepaid expenses. The necessary adjustment in respect of prepaid expenses is made by recording. the following entry,Prepaid expense A c Dr,To concerned expense A c.
The effect of the above adjustment entry is that the amount of prepaid. part is deducted from the total of the particular expense and the new account. of prepaid expense is shown on the liabilities side of the balance sheet For. example in Ankit s trial balance let us assume that the amount of salary. paid by him to the employees includes an amount of Rs 5 000 which was. paid in advance to one of his employees upon his joining the office This. implies that Ankit has overpaid his staff by Rs 5 000 on account of his salary. Hence correct expense on account of salary during the current period will be. Rs 20 000 instead of Rs 25 000 Ankit must show Rs 20 000 expense on. account of salary in the profit and loss account and recognise a current asset. of Rs 5 000 as an advance salary to the employee It will be termed as prepaid. salary account and will be recorded by the following journal entry. Prepaid salary A c Dr 5 000,To salary A c 5 000, The account of prepaid salary will be shown in the trading and profit and. loss account as follows,Trading and Profit and Loss Account of Ankit. for the year ended March 31 2014,Expenses Losses Amount Revenues Gains Amount. Purchases 75 000 Sales 1 25 000,Wages 8 000 Closing stock 15 000. Add Outstanding wages 500 8 500,Gross profit c d 56 500.
1 40 000 1 40 000,Salaries 25 000 Gross profit b d 56 500. Less Prepaid salary 5 000 20 000,Rent of building 13 000 Commission received 5 000. Bad debts 4 500,Net profit transferred to Ankit 24 000. capital account,61 500 61 500,Financial Statements II 379. Observe how the prepaid salary has resulted in an increase of net profit by. Rs 5 000 making it as Rs 24 000 Further the item relating to prepaid salary. will be shown in the balance sheet on the assets side as follows. Balance Sheet of Ankit as at March 31 2014,Liabilities Amount Assets Amount.
Owners Funds Non Current Assets,Capital 12 000 Furniture 15 000. Add Profit 24 000 36 000 Current Assets,Non Current Liabilities Debtors 15 500. Long term loan 5 000 Prepaid salary 5 000,Current Liabilities Bank 5 000. Cash 1 000,Creditors 15 000 Closing stock 15 000,Outstanding wages 500. 56 500 56 500,10 5 Accrued Income, It may also happen that certain items of income such as interest on loan.
commission rent etc are earned during the current accounting year but. have not been actually received by the end of the same year Such incomes. are known as accrued income The adjusting entry for accrued income is. Accrued income A c Dr,To Concerned income A c, The amount of accrued income will be added to the related income in the. profit and loss account and the new account of accrued income will appear. on the asset side of the balance sheet, Let us for example assume that Ankit was giving a little help to a fellow. businessman by introducing few parties to him on commission for this service. In the trial balance of Ankit you will notice an item of commission received. amounting to Rs 5 000 Assume that the commission amounting to. Rs 1 500 was still receivable from the fellow businessman This implies that. income from commission earned during 2013 14 is Rs 6 500 Rs 5 000 Rs. 1 500 Ankit needs to record an adjustment entry to give effect to the accrued. commission as follows,Accrued Commission A c Dr 1 500. To Commission A c 1 500,380 Accountancy, The account of accrued income will be recorded in trading and profit and. loss account as follows,Trading and Profit and Loss Account of Ankit.
for the year ended March 31 2014,Expenses Losses Amount Revenues Gains Amount. Purchases 75 000 Sales 1 25 000,Wages 8 000 Closing stock 15 000. Add Outstanding 500 8 500,Gross profit c d 56 500,1 40 000 1 40 000. Salaries 25 000 Gross profit b d 56 500,Less Prepaid salary 5 000 20 000. Rent of building 13 000 Commission received 5 000,Add Accrued 1 500 6 500.
Bad debts 4 500 commission,Net profit transferred to 25 500. Ankit s capital account,63 000 63 000, Observe that the accrued income has resulted in an increase in the net. profit by Rs 1 500 making it as Rs 25 500 Further it will be shown in the. balance sheet of Ankit on the assets side under the head current asset. Balance Sheet of Ankit as at March 31 2014,Liabilities Amount Assets Amount. Owners Funds Non Current Assets,Capital 12 000 Furniture 15 000. Add Profit 25 500 37 500 Current Assets,Non Current Liabilities Debtors 15 500.
Long term loan 5 000 Prepaid salary 5 000,Current Liabilities Accrued commission 1 500. Creditors 15 000 Bank 5 000,Outstanding wages 500 Cash 1 000. Closing stock 15 000,58 000 58 000,Financial Statements II 381. 10 6 Income Received in Advance, Sometimes a certain income is received but the whole amount of it does not. belong to the current period The portion of the income which belongs to the. next accounting period is termed as income received in advance or an Unearned. Income Income received in advance is adjusted by recording the following. Concerned income A c Dr,To Income received in advance A c.
The effect of this entry will be that the balance in the income account will. be equal to the amount of income earned for the current accounting period. and the new account of income received in advance will be shown as a liability. in the balance sheet, For example let us assume Ankit has agreed in March 31 2014 to sublet. a part of the building to a fellow shopkeeper Rs 1 000 per month The. person gives him rent in advance for the next three months of April May and. June The amount received had been credited to the profit and loss account. However this income does not pertain to current year and hence will not be. credited to profit and loss account It is income received in advance and will be. recognised as a liability amounting to Rs 3 000 Ankit needs to record an. adjustment entry to give effect to income received in advance by way of following. journal entry,Rent received A c Dr 3 000,To Rent received in advance A c 3 000. This will lead a new account of rent received in advance of Rs 3 000 which. will appear as follows,Balance Sheet of Ankit as at March 31 2014. Liabilities Amount Assets Amount,Owners Funds Non Current Assets. Capital 12 000 Furniture 15 000,Add Net profit 25 500 37 500 Current Assets.
Non Current Liabilities Debtors 15 500,Long term loan 5 000 Prepaid salary 5 000. Current Liabilities Accrued commission 1 500,Creditors 15 000 Bank 5 000. Outstanding wages 500 Cash 4 000, Rent received in advance 3 000 Closing stock 15 000. 61 000 61 000,382 Accountancy,10 7 Depreciation, Recall from chapter 7 Part I that depreciation is the decline in the value of. assets on account of wear and tear and passage of time It is treated as a business. expense and is debited to profit and loss account This in effect amounts to. writing off a portion of the cost of an asset which has been used in the business. for the purpose of earning profits The entry for providing depreciation is. Depreciation A c Dr,To Concerned asset A c, In the balance sheet the asset will be shown at cost minus the amount of.
depreciation For example the trial balance in our example shows that Ankit. has a furniture account with a balance of Rs 15 000 Let us assume that. furniture is subject to a depreciation of 10 per annum This implies that. Ankit must recognise that at the end of the year the value attached to furniture. is to be reduced by Rs 1 500 Rs 15 000 10 Ankit needs to record an. adjustment entry to give effect to depreciation on furniture as follows. Depreciation A c Dr 1 500,To Furniture A c 1 500, Depreciation will be shown in the profit and loss account and balance. sheet as follows,Trading and Profit and Loss Account of Ankit. for the year ended March 31 2014,Expenses Losses Amount Revenues Gains Amount. Purchases 75 000 Sales 1 25 000,Wages 8 000 Closing stock 15 000. Add Outstanding wages 500 8 500,Gross Profit c d 56 500.
1 40 000 1 40 000,Salaries 25 000 Gross profit b d 56 500. Less Prepaid salary 5 000 20 000, Rent of building 13 000 Commission received 5 000 6 500. Add Accrued 1 500,Depreciation Furniture 1 500 Commission. Bad debts 4 500,Net profit transferred to 24 000,Ankit s capital account. 63 000 63 000, Notice that the amount of net profit declines with the adjustment of depreciation.
Let us now see how depreciation as an expense will be shown in balance sheet. Financial Statements II 383,Balance Sheet of Ankit. as at March 31 2014,Liabilities Amount Assets Amount. Owners Funds Non Current Assets,Capital 12 000 Furniture 15 000. Add Profit 24 000 36 000 Less Depreciation 1 500 13 500. Non Current Liabilities Current Assets,Long term loan 5 000 Debtors 15 500. Current Liabilities Prepaid salary 5 000,Creditors 15 000 Accrued commission 1 500.
Outstanding wages 500 Bank 5 000,Rent received in advance 3 000 Cash 4 000. Closing stock 15 000,59 500 59 500,10 8 Bad Debts, Bad debts refer to the amount that the firm has not been able to realise from its. debtors It is regarded as a loss and is termed as bad debt The entry for recording. bad debt is,Bad debts A c Dr,To Debtors A c, You will notice in Ankit s trial balance that it contains bad debts amounting. to Rs 4 500 Whereas the sundry debtors of Ankit are reported as Rs 15 500. The existence of bad debts in the trial balance signifies that Ankit has incurred. a loss arising out of bad debts during the year and which has been already. recorded in the books of account, However assuming one of his debtors who owed him Rs 2 500 had become. insolvent and nothing is receivable from him But the amount of bad debts. related to the current year is still to be account for This fact appears as. additional information and is termed as further bad debts The adjustment. entry to be recorded for the amount will be as follows For this purpose Ankit. needs to record an adjustment entry as under,Bad debts A c Dr 2 500.
To Debtors A c 2 500, This entry will reduce the value of debtors to Rs 13 000 Rs 15 500. Rs 2 500 and increases the amount of bad debts to Rs 7 000 Rs 4 500. 384 Accountancy, The treatment of further bad debts in profit and loss account and balance. sheet is shown below,Trading and Profit and Loss Account of Ankit. for the year ended March 31 2014,Expenses Losses Amount Revenues Gains Amount. Purchases 75 000 Sales 1 25 000,Wages 8 000 Closing stock 15 000.
Add Outstanding wages 500 8 500,Gross profit c d 56 500. 1 40 000 1 40 000,Salaries 25 000 Gross profit b d 56 500. Less Prepaid salary 5 000 20 000,Rent of building 13 000 Commission received 5 000. Add Accrued 1 500 6 500,commission,Depreciation Furniture 1 500. Bad Debts 4 500,Add Further bad debts 2 500 7 000,Net profit transferred to 21 500.
Ankit s capital account,63 000 63 000,Balance Sheet of Ankit as at March 31 2014. Liabilities Amount Assets Amount,Owners Funds Non Current Assets. Capital 12 000 Furniture 15 000, Add Profit 21 500 33 500 Less Depreciation 1 500 13 500. Non Current Liabilities Current Assets,Long term loan 5 000 Debtors 15 500. Less Further bad debts 2 500 13 000, Current Liabilities and Provisions Prepaid salary 5 000.
Creditors 15 000 Accrued commission 1 500,Bank 5 000. Outstanding Wages 500 Cash 4 000,Closing stock 15 000. Rent received in advance 3 000,57 000 57 000,10 9 Provision for Bad and Doubtful Debts. In the above balance sheet debtors now appears at Rs 13 000 which is their. estimated realisable value during next year It is quite possible that the whole. Financial Statements II 385, of this amount may not be realised in future However it is not possible to. accurately know the amount of such bad debts Hence we make a reasonable. estimate of such loss and provide the same Such provision is called provision. for bad debts and is created by debiting profit and loss account The following. journal entry is recorded in this context,Profit and Loss A c Dr.
To Provision for doubtful debts A c, Provision for doubtful debts is also shown as a deduction from the debtors. on the asset side of the balance sheet, Let us assume Ankit feels that 5 of his debtors on March 31 2014 are. likely to default on their payments next year This implies he expects bad. debts of Rs 650 Rs 13 000 5 Ankit needs to record the adjustment. Profit and loss A c Dr 650,To Provision for doubtful debts A c 650. This implies that Rs 650 will reduce the current year s profit on account. of doubtful debts In the balance sheet it will be shown as a deduction from. sundry debtors,Trading and Profit and Loss Account of Ankit. for the year ended March 31 2014,Expenses Losses Amount Revenues Gains Amount.
Purchases 75 000 Sales 1 25 000,Wages 8 000 Closing stock 15 000. Add Outstanding 500 8 500,Gross profit c d 56 500,1 40 000 1 40 000. Salaries 25 000 Gross profit b d 56 500,Less Prepaid salary 5 000 20 000. Rent of building 13 000 Commission received 5 000, Depreciation Furniture 1 500 Add Accrued 1 500 6 500. Bad debts 4 500 commission,Add Further bad debts 2 500 7 000.
Provision for doubtful debts 650,Net profit transferred to Ankit s 20 850. capital account,63 000 63 000,386 Accountancy,Balance Sheet of Ankit as at March 31 2014. Liabilities Amount Assets Amount,Owners Funds Non Current Assets. Capital 12 000 Furniture 15 000, Add Net profit 20 850 32 850 Less Depreciation 1 500 13 500. Non Current Liabilities Current Assets,Long term loan 5 000 Debtors 15 500.
Less Furtherbad debts 2 500,Less Provision for 650 12 350. doubtful debts, Current Liabilities Provisions Prepaid salary 5 000. Creditors 15 000 Accrued commission 1 500,Outstanding wages 500 Bank 5 000. Rent received in advance 3 000 Cash 4 000,Closing stock 15 000. 56 350 56 350, It may be noted that the provision created for doubtful debts at the end of.
a particular year will be carried forward to the next year and it will be used for. meeting the loss due to bad debts incurred during the next year The provision. for doubtful debts brought forward from the previous year is called the opening. provision or old provision When such a provision already exists the loss due. to bad debts during the current year are adjusted against the same and while. making provision for doubtful debts required at the end of the current year is. called new provision The balance of old provision as given in trial balance. should also be taken into account, Let us take an example to understand how bad debts and provision for. doubtful debts are recorded An extract from a trial balance on March 31 2014. is given below,Sundry debtors 32 000,Bad debts 2 000. Provision for doubtful debts 3 500,Additional Information. Write off further bad debts Rs 1 000 and create a provision for doubtful debts.

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