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(Accounting) Adjusting help!?

Question

How to do adjusting ?

"At the end of January the inventory of widgets is estimated to be $22000. Supplies were counted and there was $900 on hand. Depreciation policy was Furniture (straight-line over 5 years with a salvage value of 400); Store Fixtures ( declining balance at 15% per year); and Equipment (declining balance at 10% per year.

Supplies balance $ 1450

Furniture balance $ 7500

Store Fixtures balance $ 24950

Equipment balance $ 18500

Pls help me do adjusting

For supplies

Unadjusted balance $1450 (per GL)

Supplies on hand $900

Adjustment required 550

Is this right? Pls answer and explain how you get the number

m(_ _)m Thank you do much

Update:

@Old Guy ty can u also answer the rest of the question?

1 Answer

Relevance
  • 9 years ago
    Favorite Answer

    Yes, $550 is right. Supplies on hand is an asset account, so you need to adjust it's balance to the value counted at the end of the month.

    Debit Supplies Expense $550

    Credit Supplies on hand $550

    Edited to add:

    The adjustments for depreciation are:

    Furniture [(7500 - 400) / 5] x 1/12 = 118.33

    Store Fixtures (24,950 x 15%) x 1/12 = 311.88

    Equipment (18,500 x 10%) x 1/12 = 154.17

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