Adjusting
調整
Why?為什麼要調整?
When?什麼時候要調整?
What?有哪些項目?
The Accounting Period
Annual
1
2
Semiannual
1
2
3
4
Quarterly
1
Jan
2
3
4
Feb
Mar
Apr
5
6
7
May Jun Jul
8
9
10
Aug Sep Oct
Monthly
11
12
Nov Dec
Accrual Basis vs. Cash
Basis
Accrual Basis
Cash Basis
Revenues are
recognized when
earned and expenses
are recognized when
incurred.
Revenues are
recognized when
cash is received and
expenses recorded
when cash is paid.
Not GAAP
Accounting
Adjusting Accounts調整分錄
An adjusting entry is recorded to bring an asset or
liability account balance to its proper amount.
Framework for Adjustments
Adjustments
預付項目 Deferred Items
Prepaid
(Deferred)
expenses*
Unearned
(Deferred)
revenues
*including depreciation
應收項目Accrued Items
Accrued
expense
Accrued
revenues
調整項目
壹>遞延項目Deferred Items(記實轉虛,記虛轉實)
– 預付:如預付保險費轉成保險費用
– 預收:如預收房租轉成房租收入
貳>應計項目Accrued Items
應付或應收:應付利息或應收利息
叁>估計項目Estimated Items
折舊Depreciation
呆帳Bad Debt
Prepaid (Deferred)
Expenses
Resources paid
for prior to
receiving the
actual benefits.
Asset
Unadjusted
Balance
Credit
Adjustment
Here is the check
for my first
6 months’ rent.
Expense
Debit
Adjustment
Unearned (Deferred)
Revenues
Cash received in
advance of
providing
products or
services.
Liability
Debit
Adjustment
Unadjusted
Balance
Buy your season tickets for
all home basketball games NOW!
“Go Big Blue”
Revenue
Credit
Adjustment
Accrued Revenues
Revenues earned
in a period that
are both
unrecorded and
not yet received.
Asset
Debit
Adjustment
Yes, I’ve completed your
tax return, but have not had
time to bill you yet.
Revenue
Credit
Adjustment
Accrued Expenses
Costs incurred in a
period that are
both unpaid and
unrecorded.
Expense
Debit
Adjustment
We’re about one-half
done with this job and
want to be paid for
our work!
Liability
Credit
Adjustment
Depreciation
Depreciation is the process of computing expense
from allocating the cost of plant and equipment
over their expected useful lives.
Straight-Line
Asset Cost - Salvage Value
Depreciation =
Useful Life
Expense
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