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I really need help if someone can complete these for me, I'll pay extra if need be. Thank you. fMac Accounting Cycle Project - Solid
I really need help if someone can complete these for me, I'll pay extra if need be. Thank you.
\fMac Accounting Cycle Project - Solid Footing 8e 2015-2016 School Year Before you begin, you need to activate the project file by entering your Software ID Code and your name. Your Software ID Code is located in your Solid Footing book. Solid Footing 8e 2015-16 Copyright 2015 Micro Solve, Inc. Click this Button to Activate Your Project Be sure to complete and turn-in your blue Registration Slip to your instructor. Instructions: You will be recording the July 2015 transactions for Lenny's Lawn Service, Inc. After recording the July transactions you will be preparing a Pre-Closing Trial Balance, Income Statement, Statement of Stockholders' Equity, Balance Sheet, and Post-Closing Trial Balance. As you work on your project, be sure to save your file often. You are given the following: _ July 2015 transactions and Additional Information -- Trans tab _ Chart of Accounts with Account Numbers and Account Names -- Chart Accts tab _ General Journal pages -- Journal tab _ Lenny's General Ledger -- GL Assets, GL Liab-Equity, GL Rev-Exp tabs _ Forms for the July 31, 2015 Pre-Closing Trial Balance, Income Statement, Statement of Stockholders' Equity, Balance Sheet, and Post-Closing Trial Balance Trial Bal, IS & SEquity, BalSht, and Post Close TB tabs To Complete Your Project do the following: _ Print the July Transactions (click the Trans tab and then click the Printer Icon). Use YOUR Transaction sheets -- do not use another student's sheets _ Print the Chart of Accounts (click the Chart Accts tab and then click the Printer Icon). SAVING YOUR PROJECT -- Im Save your project in a file that uses your name as form: LastNameFirstName-ACP.xls For examp file name SmithMary-ACP.xls Windows Excel 2013, Excel 2010, and Exc - Click File - Click Save As - Excel 2013 only: Click Solid Footing 8e 2015 - In File name: enter LastNameFirstName-AC - Click Save Windows Excel 2007, follow these directions: - Click the Office Button in the upper left corne - Point to Save As - Click Excel 97-2003 Workbook - In File name: enter LastNameFirstName-AC - Click Save Any time you save your project, if Excel 2007 ask this document by converting to an Office Open X Mac Excel 2011, follow these directions: - Click File - Click Save As - In Save As: enter LastNameFirstName-ACP - Format should be Excel 97-2004 Workbook - Click Save - Always Click Continue to the message X "Th _ Record the July transactions in the General Journal. Click the Journal tab and record your entries directly into the General Journal. Look at the July 1 Notes Payable transaction, which has already been entered, for an example of how to make your entries. Do not put the "X" in the Posted column at this time. Use the printed Chart of Accounts as a reference source for the Account Numbers and Account Names that are available in Lenny's accounting system. _ To make posting from the General Journal to the General Ledger easier, it is recommended that you print the General Journal -- click the Journal tab and then click the Printer Icon. Steps 1 and 2 in the Accounting Cycle Step 1 For each business transaction that occurs during the accounting period, determine the effect of the transaction on the General Ledger accounts. _ Post the entries from the printed General Journal to the General Ledger accounts. Click the GL Assets, GL Liab-Equity, and GL Rev-Exp tabs to find the accounts to be posted. Record your postings directly into the General Ledger. As you post an amount to an account be sure to enter the General Journal Page # into the Journal Page # column. See the first posting to the Cash account for an example. After you post an amount to a General Ledger account, then hand write an "X" in the Posted column of the printed General Journal. This will help you keep track of which entries you have posted. _ Enter the "X"s, which you hand wrote on your General Journal pages, into the General Journal. Click the Journal tab and enter the "X"s in the Posted column. Step 2 Make an entry in the General Journal for each transaction and post the entry to the General Ledger accounts. Pg. 2 _ Determine the required adjusting entries as of July 31, 2015. The information needed for the adjusting entires is on the page titled "Additional Information". This is the second page that printed when you printed the Trans tab. Click the Journal tab and record your adjusting entries in the General Journal. Use the printed Chart of Accounts as a reference source for the Account Numbers and Account Names that are available in Lenny's accounting system. Put your adjusting entries on Page # 4 of the General Journal. _ Post the adjusting entries from the General Journal to the General Ledger accounts. Click the GL Assets, GL Liab-Equity, and GL Rev-Exp tabs to find the accounts to be posted. As you post an amount to an account be sure to enter the General Journal Page # into the Journal Page # column. After you post an amount to a General Ledger account, click back on the Journal tab and enter an "X" in the Posted column of the General Journal. Step 3 in the Accounting Cycle At the end of the accounting period, before preparing the financial statements, determine if any of the General Ledger account balances need to be adjusted. Enter any required adjusting entries into the General Journal and post the adjusting entries to the General Ledger accounts. _ Print Lenny's General Ledger by: clicking the GL Assets tab and then clicking the Printer icon, clicking the GL Liab-Equity tab and then clicking the Printer icon, and clicking the GL Rev-Exp tab and then clicking the Printer icon. _ Using the printed General Ledger, enter the ending account balances into the July 31, 2015 Pre-Closing Trial Balance. Click the Trial Bal tab and enter the amounts into the Pre-Closing Trial Balance. Print the July 31, 2015 Pre-Closing Trial Balance by clicking the Printer icon. Step 4 in the Accounting Cycle Prepare a Pre-Closing Trial Balance to determine that the accounts in the General Ledger are in balance. Step 5 in the Accounting Cycle _ Using the printed July 31, 2015 Pre-Closing Trial Balance, prepare the July 2015 Income Statement. Click the IS & SEquity tab and enter the amounts into the Income Statement. Prepare an Income Statement from the ending balances in the General Ledger revenue and expense accounts. Step 6 in the Accounting Cycle _ Using the printed General Ledger and the Net Income amount, prepare the July 2015 Statement of Stockholders' Equity. Click the IS & SEquity tab and enter the amounts into the Statement of Stockholders' Equity. Calculate the ending balance of the Retained Earnings account that is needed for the preparation of the Balance Sheet Step 7 in the Accounting Cycle _ Using the printed July 31, 2015 Pre-Closing Trial Balance and the Retained Earnings amount from the Statement of Stockholders' Equity, prepare the July 31, 2015 Balance Sheet. Click the BalSht tab and enter the amounts into the Balance Sheet. _ Prepare the closing entries. Click the Journal tab and enter the closing entries into the General Journal. Place your closing entries on Page # 5 of the General Journal. _ Post the closing entries from the General Journal to the General Ledger accounts. Click the GL Liab-Equity, and GL Rev-Exp tabs to find the accounts to be posted. As you post an amount to an account be sure to enter the General Journal Page # into the Journal Page # column. After you post an amount to a General Ledger account, click back on the Journal tab and enter an "X" in the Posted column of the General Journal. Prepare the Balance Sheet from the ending balances in the General Ledger asset accounts, liability accounts, Common Stock account, and the calculated ending balance for the Retained Earnings account. Step 8 in the Accounting Cycle Prepare and enter the revenue and expense closing entries into the General Journal, and post the closing entries to the General Ledger accounts. Step 9 in the Accounting Cycle _ Click the Post Close TB tab and prepare the July 31, 2015 Post-Closing Trial Balance. Your project is complete! Your instructor will provide you with directions on how to submit your project. Prepare a Post-Closing Trial Balance to determine that the accounts in the General Ledger are in balance and ready to start a new Accounting Cycle. Lenny's Lawn Service, Inc. - Transactions - Additional Information July 2015 Transactions Date July 1 Description of the Transaction Borrow $35,000.00 from 1st Bank by signing a 24 month note with a 4% annual interest rate. (As an example of how to journalize and post a transaction -- this transaction has already been entered into the General Journal and posted to the General Ledger.) July 1 July 1 July 1 July 3 July 5 July 7 July 10 July 12 July 14 July 15 July 15 July 17 July 19 July 20 July 21 July 23 July 25 July 27 July 27 July 28 July 31 July 31 THE JULY TRANSACTIONS WILL APPEAR -- AFTER YOU ENTER YOUR ID CODE Additional Information Equipment: Supplies: Mowing Service at the University: Wages Due the Employees: Bank Loan: Lenny's Lawn Service, Inc. - Chart of Accounts Account # 100 105 110 150 155 200 205 210 215 220 250 300 305 400 500 505 510 515 520 550 Account Name Assets: Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Liabilities: Accounts Payable Wages Payable Interest Payable Unearned Revenue Dividends Payable Note Payable Equity: Common Stock Retained Earnings Revenues: Service Revenue Expenses: Supplies Expense Mower Repair Expense Wages Expense Truck Rental Expense Depreciation Expense Interest Expense Solid Footing 8e 2015-16 Copyright 2015 Lenny's Lawn Service, Inc. - General Journal Page # 1 2015 Month-Day Account Number 7-1 100 250 Account Name Cash Notes Payable Borrowed on Note Payable Posted X X Debit Credit 35,000.00 35,000.00 Lenny's Lawn Service, Inc. - General Journal Page # 2 2015 Account Month-Day Number Account Name Posted Debit Credit Lenny's Lawn Service, Inc. - General Journal Page # 3 2015 Account Month-Day Number Account Name Posted Debit Credit Lenny's Lawn Service, Inc. - General Journal Page # 4 2015 Account Month-Day Number Account Name Posted Debit Credit Lenny's Lawn Service, Inc. - General Journal Page # 5 2015 Account Month-Day Number Account Name Posted Debit Credit Solid Footing 8e 2015-16 Copyright 2015 Lenny's Lawn Service, Inc. - General Ledger Account # 100 Cash 2015 Journal Month-Day Page # 7-1 Beginning Balance 7-1 1 Account # 105 Credit 38,250.00 35,000.00 Balance 38,250.00 Dr 73,250.00 Dr Accounts Receivable 2015 Journal Month-Day Page # 7-1 Debit Beginning Balance Debit 33,500.00 Credit Balance 33,500.00 Dr Solid Footing 8e 2015-16 Copyright 2015 Lenny's Lawn Service, Inc. - General Ledger Account # 110 Supplies 2015 Journal Month-Day Page # 7-1 2015 Journal Page # Debit Credit Balance 48,000.00 Dr Accumulated Depreciation 2015 Journal Month-Day Page # 7-1 4,375.00 Dr 48,000.00 Beginning Balance Account # 155 Balance Equipment Month-Day 7-1 Credit 4,375.00 Beginning Balance Account # 150 Debit Beginning Balance Debit Credit Balance 18,000.00 18,000.00 Cr Solid Footing 8e 2015-16 Copyright 2015 Lenny's Lawn Service, Inc. - General Ledger Account # 200 Accounts Payable 2015 Journal Month-Day Page # 7-1 Journal Page # Credit Balance 0.00 0.00 Cr Interest Payable 2015 Journal Month-Day Page # Debit Credit Balance 0.00 Beginning Balance 0.00 Cr Unearned Revenue 2015 Journal Month-Day Page # 7-1 Debit Beginning Balance Account # 215 0.00 Cr Wages Payable 2015 Account # 210 Balance 0.00 Month-Day 7-1 Credit Beginning Balance Account # 205 7-1 Debit Beginning Balance Debit Credit 8,000.00 Balance 8,000.00 Cr Solid Footing 8e 2015-16 Copyright 2015 Lenny's Lawn Service, Inc. - General Ledger Account # 220 Dividends Payable 2015 Journal Month-Day Page # 7-1 Journal Page # 7-1 1 Credit Balance 0.00 35,000.00 0.00 Cr 35,000.00 Cr Credit Balance 50,000.00 50,000.00 Cr Credit Balance 48,125.00 48,125.00 Cr Common Stock 2015 Journal Month-Day Page # Debit Beginning Balance Retained Earnings 2015 Journal Month-Day Page # 7-1 Debit Beginning Balance Account # 305 0.00 Cr Note Payable 2015 Account # 300 Balance 0.00 Month-Day 7-1 Credit Beginning Balance Account # 250 7-1 Debit Beginning Balance Debit Solid Footing 8e 2015-16 Copyright 2015 Lenny's Lawn Service, Inc. - General Ledger Account # 400 Service Revenue 2015 Journal Month-Day Page # 7-1 0.00 Cr Supplies Expense 2015 Journal Page # Debit Credit 0.00 Beginning Balance Account # 505 Balance 0.00 Month-Day Balance 0.00 Dr Mower Repair Expense 2015 Journal Month-Day Page # 7-1 Credit Beginning Balance Account # 500 7-1 Debit Beginning Balance Debit Credit 0.00 Balance 0.00 Dr Solid Footing 8e 2015-16 Copyright 2015 Lenny's Lawn Service, Inc. - General Ledger Account # 510 Wages Expense 2015 Journal Month-Day Page # 7-1 2015 Journal Page # Credit Balance 0.00 Dr Depreciation Expense Month-Day Page # Debit Credit 0.00 Beginning Balance Account # 550 0.00 Dr 0.00 Journal Balance 0.00 Dr Interest Expense 2015 Journal Month-Day Page # 7-1 Debit Beginning Balance 2015 7-1 Balance Truck Rental Expense Month-Day Account # 520 Credit 0.00 Beginning Balance Account # 515 7-1 Debit Beginning Balance Debit Credit 0.00 Balance 0.00 Dr 4a1S Solid Footing 8e 2015-16 Copyright 2015 Micro Solve, Inc. Lenny's - July 31, 2015 Pre-Closing Trial Balance Account # Account Name Debit 100 Cash 105 Accounts Receivable 110 Supplies 150 Equipment 155 Accumulated Depreciation 200 Accounts Payable 205 Wages Payable 210 Interest Payable 215 Unearned Revenue 220 Dividends Payable 250 Note Payable 300 Common Stock 305 Retained Earnings 400 Service Revenue 500 Supplies Expense 505 Mower Repair Expense 510 Wages Expense 515 Truck Rental Expense 520 Depreciation Expense 550 Interest Expense CAUTION Enter amounts into the Pre-Closin by typing in the amounts. Credit Do NOT copy cells from the Gene Totals 0.00 0.00 Solid Footing 8e 2015-16 Copyright 2015 Micro Solve, Inc. Lenny's Lawn Service, Inc. Income Statement CAUTION Enter amounts into the Financial Statements by typing in the amounts. Do NOT copy cells from the General Ledger or Pre-Closing Trial Balance. for the Month Ended July 31, 2015 Service Revenue Operating Expenses: Supplies Mower Repair Wages Truck Rental Depreciation Total Operating Expenses Income from Operations Note the new line item on Lenny's Income Statement Income from Operations. This is Lenny's income from the normal operations of the lawn mowing business. Interest Expense, which is not a cost of operating the business but rather a cost of financing the business, is shown below Income from Operations. Interest Expense is subtracted from Income from Operations to arrive at Net Income. 0.00 0.00 Interest Expense Net Income $0.00 Lenny's Lawn Service, Inc. Statement of Stockholders' Equity for the Month Ended July 31, 2015 Common Stock Retained Earnings Beginning Balance July 1, 2015 Issue Common Stock Net Income Dividends Ending Balance July 31, 2015 $0.00 $0.00 Total $0.00 0.00 0.00 0.00 $0.00 This is the first time you have prepared a formal Statement of Stockholders' Equity for Lenny's. This statement shows what caused the change in Common Stock and in Retained Earnings from July 1, 2015 to July 31, 2015. Note that the Retained Earnings column on the statement looks different than the calculation you have been doing each month to determine the Retained Earnings amount needed for the Balance Sheet. Beginning Balance is the starting amount. In previous Retained Earnings calculations, you used Current Balance as the starting amount. Beginning Balance is the starting point for this calculation, because Dividends is shown as a line item (a deduction) in the Retained Earnings column. The Ending Balance in the Retained Earnings column is the balance needed for the Balance Sheet. Solid Footing 8e 2015-16 Copyright 2015 Lenny's Lawn Service, Inc. Balance Sheet Micro Solve, Inc. CAUTION Enter amounts into the Balance Sheet by typing in the amounts. Do NOT copy cells from the General Ledger or Pre-Closing Trial Balance. as of July 31, 2015 Assets Current Assets: Cash Accounts Receivable Supplies Total Current Assets 0.00 Property & Equipment: Equipment Accumulated Depreciation Property & Equipment, net 0.00 Total Assets $0.00 Liabilities & Stockholders' Equity Current Liabilities: Accounts Payable Wages Payable Interest Payable Unearned Revenue Total Current Liabilities Long-Term Liabilities: Note Payable Note the following three new sub-totals appearing on Lenny's Balance Sheet: Total Current Assets is a total of those assets, which will turn-into cash during the next 12 months or be consumed during the next 12 months. The comparison of Total Current Assets to Total Current Liabilities gives some indication of Lenny's liquidity -that is, its ability to pay its bills in the short-term. Property & Equipment, net is the amount of Fixed Asset cost, which remains to be depreciated in future accounting periods. Total Current Liabilities is a total of those liabilities that will require payment in the next 12 months. In the case of Unearned Revenue, this current liability will be "paid-off" by Lenny's delivering mowing services to the university. 0.00 Total Liabilities 0.00 Total Stockholders' Equity 0.00 Total Liabilities & Stockholders' Equity $0.00 Stockholders' Equity: Common Stock Retained Earnings Solid Footing 8e 2015-16 Copyright 2015 Micro Solve, Inc. Lenny's - July 31, 2015 Post-Closing Trial Balance Account # Account Name Debit 100 Cash 105 Accounts Receivable 110 Supplies 150 Equipment 155 Accumulated Depreciation 200 Accounts Payable 205 Wages Payable 210 Interest Payable 215 Unearned Revenue 220 Dividends Payable 250 Note Payable 300 Common Stock 305 Retained Earnings 400 Service Revenue 500 Supplies Expense 505 Mower Repair Expense 510 Wages Expense 515 Truck Rental Expense 520 Depreciation Expense 550 Interest Expense CAUTION Enter amounts into the Post-Closi by typing in the amounts. Credit Do NOT copy cells from the Gene Totals 0.00 0.00 Student's Name: Project Id Code: Class Time: Instructor: Grading Item Pre-Closing Trial Balance Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Wages Payable Interest Payable Unearned Revenue Dividends Payable Note Payable Common Stock Retained Earnings Service Revenue Supplies Expense Mower Repair Expense Wages Expense Truck Rental Expense Depreciation Expense Interest Expense Solid Footing 8e 2015-16 Copyright 2015 Micro Solve, Inc. 0 0 Grading Item Lenny's Lawn Service, Inc. On the Pre-Closing Trial Balance (A)Total Debits = (B)Total Credits On the Balance Sheet (A)Total Assets = (B)Total Liabilities + Stockholders' Equity (A)Retained Earnings = (B)Retained Earnings on Stat. of Stockholders' Equity (A)Common Stock = (B)Common Stock on Statement of Stockholders' Equity On the Income Statement (A)Net Income = (B)Revenue less Expense Accounts on the Pre-Close Trial Bal. On the Statement of Stockholders' Equity (A)Net Income used in Calculating Ending RE = (B)Net Income on Income Stat. On the Post-Closing Trial Balance (A)Retained Earnings = (B)Retained Earnings on the Balance Sheet (A)Total Debits = (B)Total Credits (A)Total of Exp. & Div. Accts should be 0 and (B)Service Rev. 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Financial And Managerial Accounting
Authors: Jerry J Weygandt, Paul D Kimmel, Jill E Mitchell
4th Edition
1119752620, 978-1119752622
