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Lesson 22 4
1.
LESSON 22-4 Adjusting, Closing,
and Reversing Entries for a Corporation CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
2.
2 ADJUSTING ENTRIES CENTURY 21
ACCOUNTING © 2009 South-Western, Cengage Learning page 654 LESSON 22-4
3.
CLOSING ENTRY FOR
ACCOUNTS WITH CREDIT BALANCES 3 page 655 1 2 1. Enter the balance of accounts in the Income Statement credit column as a debit. 2. Enter the total of the debit entries as a credit to Income Summary. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 22-4
4.
CLOSING ENTRY FOR
ACCOUNTS WITH DEBIT BALANCES 1 4 page 656 1. Enter the account title Income Summary. 2. Enter the balance of every account in the Income Statement debit column as a credit. 3 2 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 3. Enter the total of the credit entries as a debit to Income Summary. LESSON 22-4
5.
CLOSING ENTRY TO
RECORD NET INCOME 5 page 657 1 2 1. Debit Income Summary. 2. Credit Retained Earnings. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 22-4
6.
6 CLOSING ENTRY FOR
DIVIDENDS page 657 1 2 1. Debit Retained Earnings. 2. Credit Dividends. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 22-4
7.
7 REVERSING ENTRIES page 658 1.
Reverse the entry that created a balance in Interest Receivable. 2. Reverse the entry that created a balance in Interest Payable. 3. Reverse the entry that created a balance in Federal Income Tax Payable. 1 2 3 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 22-4
8.
8 ACCOUNTING CYCLE FOR
A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION 2 1 3 4 page 659 1. Source documents are checked for accuracy, and transactions are analyzed into debit and credit parts. 2. Transactions, from information on source documents, are recorded in journals. 3. Journal entries are posted to the accounts payable, accounts receivable, and general ledgers. 4. Schedules of accounts payable and accounts receivable are prepared from the subsidiary ledgers. (continued on next slide) CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 22-4
9.
9 ACCOUNTING CYCLE FOR
A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION 9 8 5 7 page 659 5. A work sheet, including a trial balance and an adjustment for federal income tax expense, is prepared from the general ledger. 6. Financial statements are prepared from the work sheet. 7. Adjusting and closing entries are journalized from the work sheet and posted to the general ledger. 8. A post-closing trial balance of the general ledger is prepared. 9. Reversing entries are journalized and posted to the general ledger. 6 (continued from previous slide) CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 22-4
10.
9 ACCOUNTING CYCLE FOR
A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION 9 8 5 7 page 659 5. A work sheet, including a trial balance and an adjustment for federal income tax expense, is prepared from the general ledger. 6. Financial statements are prepared from the work sheet. 7. Adjusting and closing entries are journalized from the work sheet and posted to the general ledger. 8. A post-closing trial balance of the general ledger is prepared. 9. Reversing entries are journalized and posted to the general ledger. 6 (continued from previous slide) CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 22-4
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