chp4 酒店财务会计调整分录.pptVIP

* f * a * B * c * B * D * B * a * Lottery,难计算的事C * C * B D J A * E h c f * I g 2. The basic of adjusting entries Summary Each adjusting entry affects one balance sheet account and one income statement account. Impact on Financial statement of Failure to Prepare Adjustment Type of Adjustment Example Assets Liability Owners’ equity Revenue Expense Net Income Prepaid Expense Depreciation over none over none under over Unearned Revenue Advanced Deposits none over under under none under Accrual Expense Wages Accrual none under over none under over Accrual Revenue Accrued Interest Receivable unde