CH 02

Accounting Principles
Thirteenth Edition
Weygandt Kimmel Kieso
Chapter 2
The Recording Process
Prepared by
Coby Harmon
University of California, Santa Barbara
Westmont College
Chapter 2
Chapter Outline
Learning Objectives
LO 1 Describe how accounts, debits, and credits are
used to record business transactions.
LO 2 Indicate how a journal is used in the recording
nhat ki ke toan
process.
LO 3 Explain how a ledger
so cai
and posting help in the
recording process.
LO 4 Prepare a trial balance. helping identify issue
Copyright ©2019 John Wiley & Son, Inc. 3

Accounts, Debits, and Credits
The Account
• Record of increases and decreases in a specific asset,
liability, owner’s equity, revenue, or expense item.
• Debit = “Left”
Account Name
• Credit = “Right” Debit / Dr. Credit / Cr.
An account can be
illustrated in a
T-account form.
LO 1 Copyright ©2019 John Wiley & Son, Inc. 4

Debits and Credits
If the sum of Debit entries are greater than the sum of
Credit entries, the account will have a debit balance.
so du
Account Name
Debit / Dr. Credit / Cr.
Transaction #1 €10,000 €3,000 Transaction #2
Transaction #3 8,000
Balance 15 000
€15,000

Debits and Credits
If the sum of Credit entries are greater than the sum of
Debit entries, the account will have a credit balance.
Account Name
Debit / Dr. Credit / Cr.
Transaction #1 €10,000 €3,000 Transaction #2
8,000 Transaction #3
Balance €1,000
1 000

Debits and Credits
thu tuc
Debit and Credit Procedure

Double-entry system
• Each transaction must affect two or more accounts to
keep basic accounting equation in balance
• Recording done by debiting at least one account and
crediting at least one other account
• DEBITS must equal CREDITS

Assets Liabilities
Debit / Dr. Credit / Cr. Debit / Dr. Credit / Cr.
Normal Balance Normal Balance
• Assets - Debits should exceed credits

• Liabilities – Credits should exceed debits
• Normal balance is on the increase side

Owner’s Capital Owner’s Drawings
• Owner’s investments and revenues increase owner’s

equity (credit)
• Owner’s drawings and expenses decrease owner’s
equity (debit)

Revenues Expenses
• Earning revenues is to benefit owner(s)

• Effect of debits and credits on revenue accounts is
the same as effect on Owner’s Capital
• Expenses have opposite effect
Summary of Debit / Credit Rules
Balance Sheet Income Statement
Assets = Liabilities + Equity Revenue - Expense
Debit
Credit

Summary of Debit / Credit Rules
Debit/credit rules and effects on each type of account.
ILLUSTRATION 2.11
Assets = Liabilities + Owner’s Equity
Owner's Owner's
Assets = Liabilities + Capital - Drawing + Revenue - Expense
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
+ - - + - + + - - + + -
Equation must be in balance after every transaction.

Total Debits must equal total Credits.

Debit / Credit Rules
Debits:
a. increase both assets and liabilities
b. decrease both assets and liabilities
c. increase assets and decrease liabilities
d. decrease assets and increase liabilities

Debit / Credit Rules
Accounts that normally have debit balances are:
a. assets, expenses, and revenues
b. assets, expenses, and owner's capital
c. assets, liabilities, and owner’s drawings
d. assets, owner’s drawings, and expenses

DO IT! 1 Normal Account Balances
Julie Loeng has just rented space in a shopping mall. She will
open a hair salon to be called “Hair It Is.” A friend has advised
Julie to set up a double-entry set of accounting records in which
to record all of her business transactions. Identify the statement
of financial position accounts that Julie will likely need to record
the transactions needed to open her business. Indicate whether
the normal balance of each account is a debit or a credit.
Assets Liabilities Equity
Cash (debit) Notes payable (credit) Owner's Capital (credit)
Supplies (debit) Accounts payable (credit)
Equipment (debit)

The Journal
hach toan
Journalize
Trial Adjusting
Analyze the Post
Balance Entries
transactions
Adjusted
Financial Closing Post-Closing
Trial
Balance Statements Entries Trial Balance

• Analyze transaction
• Enter transaction in journal
• Transfer journal information to ledger accounts
The Journal
• Book of original entry
• Transactions recorded in chronological order
• Contributions to the recording process:
1. Discloses the complete effects of a transaction
2. Provides a chronological record of transactions
3. Helps to prevent or locate errors because the
debit and credit amounts can be easily
compared

Journalizing
Journalizing - Entering transaction data in the journal.
Illustration: On September 1, Ray Neal invested €15,000 cash in the
business, and Softbyte purchased computer equipment for €7,000
cash.
ILLUSTRATION 2.13
GENERAL JOURNAL J1
Date Account Titles and Explanations Ref. Debit Credit
Sept. 1 Cash
cash 15,000
15 000
Owner's
owner's capitalCapital 15,000
15 000
cash 7000
Equipment
equipment 7,000
7000
Cash 7,000
( easy in exam, instead of table)
LO 2 SEP1 Dr Cash 15 000 Copyright ©2019 John Wiley & Son, Inc. 18
Cr Owner;s equity 15000
Journalizing
Simple and Compound Entries
Illustration: On July 1, Butler Shipping purchases a delivery truck
costing £14,000. It pays £8,000 cash now and agrees to pay the
remaining £6,000 on account (to be paid later).
ILLUSTRATION 2.14
GENERAL JOURNAL J1
Date Account Titles and Explanations Ref. Debit Credit
July 1 Equipment
cash 14,000 8000
Cash
equipment 14000 8,000
Accounts
account payable Payable 6,000
6000

DO IT! 2 Recording Business Activities
Julie Loeng engaged in the following activities in establishing her
salon, Hair It Is:
1. Opened a bank account in the name of Hair It Is and
gui
deposited ¥20,000 of her own money in this account as her
initial investment.
2. Purchased equipment on account (to be paid in 30 days) for
a total cost of ¥4,800.
3. Interviewed three people for the position of hair stylist.
Prepare the journal entries to record the transactions.

DO IT! 2 Recording Business Activities
Prepare the journal entries to record the transactions.
1. Opened a bank account and deposited ¥20,000.
Cash 20,000
Owner’s Capital 20,000
2. Purchased equipment on account (to be paid in 30 days) for a
total cost of ¥4,800.
Equipment 4,800
Accounts Payable 4,800
3. Interviewed three persons for the position of hair stylist.
No entry

The Ledger and Posting
Post to
Trial Adjusting
Analyze Journalize ledger
Balance Entries
accounts
Adjusted
Financial Closing Post-Closing
Trial
Balance Statements Entries Trial Balance
The Ledger
• Entire group of accounts maintained by a company
• Provides the balance in each account
• Keeps track of changes in account balances

The Ledger
General ledger contains all asset, liability, and owner’s equity
accounts ILLUSTRATION 2.15
Liability Owner's Equity

Asset Accounts
Accounts Accounts
Cash Notes Payable Owner's Capital
Supplies Accounts Payable Owner's Drawings
Salaries and Wages

Equipment Service Revenue
Payable
Salaries and Wages
Land Interest Payable
Expense
The Ledger
Standard Form of Account ILLUSTRATION 2.16
CASH NO. 101

Date Explanation Ref. Debit Credit Balance
2020
June 1 25,000 25,000
2 8,000 17,000
3 4,200 21,200
9 7,500 28,700
17 11,700 17,000
20 250 16,750
30 7,300 9,450
The GENERAL JOURNAL
Date Account Titles and Explanation Ref. Debit
J1
Credit
Ledger 2020
Sept. 1 Cash 101 15,000
Owner’s Capital 301 15,000
GENERAL LEDGER
Cash NO. 101
2020
Sept. 1 J1 15,000 15,000
Owner’s Capital NO. 301

ILLUSTRATION 2.17
Posting a journal 2020
entry
Sept. 1 J1 15,000 15,000

Posting
Posting:
a. normally occurs before journalizing
b. transfers ledger transaction data to the journal
c. is an optional step in the recording process
d. transfers journal entries to ledger accounts update the balance

Chart of Accounts Accounts in Red are used in this chapter.
Assets Owner's Equity

101 Cash 301 Owner’s Capital
112 Accounts Receivable capture the debt by customers 306 Owner’s Drawings
126 Supplies increase when buying
350 Income Summary
130 Prepaid Insurance decrease value: when using daily(over time)
consider theÿremaining of insurance in each
157 Equipment time Revenues
158 Accumulated Depreciation—Equipment 400 Service Revenue
Liabilities Expenses
sau khoang thoi gia
200 Notes Payable long term 631 Supplies Expense sd
201 Accounts Payable short term pay before using 711 Depreciation Expense (chihao)
phí ton
209 Unearned Service Revenue buythe services

the ticket
722 Insurance Expense
212 Salaries and Wages Payable after performing 726 Salaries and Wages Expense
music, football
230 Interest Payable 729 Rent Expense ex: rent an apartment
after you pay employees 732 Utilities Expense
ILLUSTRATION 2.18 905 Interest Expense
The Recording Process Illustrated
Follow these steps:
1. Determine what type of account is involved.
2. Determine what items increased or decreased and
by how much.
3. Translate the increases and decreases into debits
and credits.

On October 1, C. R. Byrd invests ₺10,000 cash in an advertising
Transaction
company called Yazici Advertising.
Basic The asset Cash increases ₺10,000; owner’s equity (specifically,

Analysis Owner's Capital) increases ₺10,000.
Assets = Liabilities + Owner's Equity
Equation
Cash = Owner's Capital
Analysis
+₺10,000 +₺10,000
Debit-Credit Debits increase assets: debit Cash ₺10,000.

Analysis Credits increase owner's equity: credit Owner's Capital ₺10,000.
Date Titles Ref. Debit Credit
Journal
Oct. 1 Cash 101 10,000
Entry
Owner's Capital 301 10,000
Cash 101 Owner's Capital 301

Posting
Oct. 1 10,000 Oct. 1 10,000
LO 3 ILLUSTRATION 2.19 Copyright ©2019 John Wiley & Son, Inc. 29

On October 1, Yazici purchases office equipment costing
Transaction
₺5,000 by signing a 3-month, 12%, ₺5,000 note payable.
Basic The asset Equipment increases ₺5,000;

Analysis the liability Notes Payable increases ₺5,000.

Equation
Equipment = Notes Payable
Analysis
+₺5,000 +₺5,000
Debit-Credit Debits increase assets: debit Equipment ₺5,000.

Analysis Credits increase liabilities: credit Notes Payable ₺5,000.
Journal
Oct. 1 Equipment 157 5,000
Entry
Notes Payable 200 5,000
equipment note payable

Equipment 157 Notes Payable 200
Posting
Oct. 1 5000
5,000 Oct.
5000 1 5,000

On October 2, Yazici receives a ₺1,200 cash for advertising services
Transaction
that are expected to be completed by December 31.
Basic The asset Cash increases ₺1,200;

Analysis the liability Unearned Revenue increases ₺1,200.

Equation
Cash = Unearned Revenue
Analysis
+₺1,200 +₺1,200

Analysis Credits increase liabilities: credit Unearned Revenue ₺1,200.
Journal
Oct. 2 Cash 101 1,200
Entry
Unearned Revenue 209 1,200
Cash 101 Unearned

Unearned serviceRevenue
revenue 209
Posting
Oct. 1 10,000 Otc.2 Oct. 2
1 200 1,200
1 200
oct.2 2 1,200

Transaction On October 3, Yazici pays office rent for October in cash of ₺900.
Basic The expense account Rent Expense increases ₺900;

Analysis the asset Cash decreases ₺900.

Equation
Cash = Rent Expense
Analysis
-₺900 -₺900
Debit-Credit Debits increase expenses: debit Rent Expense ₺900.

Analysis Credits decrease assets: credit Cash ₺900.
Journal
Oct. 3 Rent Expense 729 900
Entry
Cash 101 900
Cash 101 Rent Expense

rent expense 729
Posting
Oct. 1 10,000 Oct.
Otc.33900 900 Oct. 3 900900
Otc.3
2 1,200

On October 4, Yazici pays ₺600 for a one-year insurance policy that
Transaction
will expire next year on September 30.
Basic The asset Prepaid Insurance increases ₺600;


Equation
Cash + Prepaid Insurance
Analysis
-₺600 +₺600
Debit-Credit Debits increase assets: debit Prepaid Insurance ₺600.

Journal
Oct. 4 Prepaid Insurance 130 600
Entry
Cash 101 600
Cash 101 Prepaid Insurance

repaid insurance 130
Posting
Oct. 1 10,000 Oct. 3 900 Oct.Otc.4
4 600
600
2 1,200 Otc.4 600
4 600

On October 5, Yazici purchases a 3-month supply
Transaction
of advertising materials on account from Aero Supply for ₺2,500.
Basic The asset Supplies increases ₺2,500;

Analysis the liability Accounts Payable increases ₺2,500.

Equation
Supplies = Accounts Payable
Analysis
+₺2,500 +₺2,500
Debit-Credit Debits increase assets: debit Supplies ₺2,500.

Analysis Credits increase liabilities: credit Accounts Payable ₺2,500.
Journal
Oct. 5 Supplies 126 2,500
Entry
Accounts Payable 201 2,500
supply account payable

Supplies 126 Accounts Payable 201
Posting
Oct.
Otc.55 2,500
2500 Oct. 5 2500
Otc.5 2,500

On October 9, Yazici hires four employees to begin work on
Transaction
October 15. Each employee is to receive a weekly salary of ₺500.
Basic A business transaction has not occurred, there is no need to record

Analysis an accounting entry.
Equation
=
Analysis
Debit-Credit
Analysis
Journal
Entry
Posting

On October 20, C. R. Byrd withdraws ₺500 cash for
Transaction
personal use.
Basic The owner’s equity account Owner’s Drawings increases ₺500;


Equation
Cash = Owner’s Drawings
Analysis
-₺500 -₺500
Debit-Credit Debits increase drawings: debit Owner's Drawings ₺500.


Journal
Oct. 20 Owner’s Drawings 306 500
Entry
Cash 101 500
owner's drawing
Cash 101 Owner’s Drawings 306
Posting
Oct. 1 10,000 Oct. 3 900 Oct. 20 500
2 1,200 4 600
Otc.2020
500 500 Otc.20 500

On October 26, Yazici owes employee salaries of ₺4,000
Transaction
and pays them in cash (see October 9 event).
Basic Expense account Salaries and Wages Expense increases ₺4,000;

Analysis the asset Cash decreases ₺4,000.

Equation
Cash = Sal. & Wages Expense
Analysis
-₺4,000 -₺4,000
Debit-Credit Debits increase expenses: debit Salaries and Wages Expense

Analysis ₺4,000. Credits decrease assets: credit Cash ₺4,000.

Journal
Oct. 26 Salaries and Wages Expense 726 4,000
Entry
Cash 101 4,000
Salaries and
Wages Expense
Cash 101 Salaries & Wages Expense 726
Posting 4000
Oct. 1 10,000 Oct. 3 900 Oct.
otc.26
26 4,000
2 1,200 4 600
20 500
4000
26
26 4,000
On October 31, Yazici receives ₺10,000 in cash from Copa
Transaction
Company for advertising services performed in October.
Basic The asset Cash increases ₺10,000; the revenue account

Analysis Service Revenue increases ₺10,000.

Equation
Cash = Service Revenue
Analysis
+₺10,000 +₺10,000

Analysis Credits increase revenues: credit Service Revenue ₺10,000.

Journal
Oct. 31 Cash 101 10,000
Entry
Service Revenue 400 10,000
service revenue
Cash 101 Service Revenue 400
Posting
Oct. 1 10,000 Oct. 3 900 Oct. 31 10
otc.31 10,000
000
2 1,200 4 600
31
otc. 31 10,000
10 000 20 500
26 4,000
Journalizing and Posting Summary
GENERAL JOURNAL Page J1
Date Explanation Ref. Debit Credit
2020
Oct. 1 Cash 101 10,000
Owners’ Capital 301 10,000
1 Equipment 157 5,000
Notes Payable 200 5,000
2 Cash 101 1,200
Unearned Revenue 209 1,200
3 Rent Expense 729 900
Cash 101 900

GENERAL JOURNAL Page J1
Date Explanation Ref. Debit Credit
2020
Oct. 4 Prepaid Insurance 130 600
Cash 101 600
5 Supplies 126 2,500
Accounts Payable 201 2,500
20 Owner’s Drawings 306 500
Cash 101 500
26 Salaries and Wages Expense 726 4,000
Cash 101 4,000
31 Cash 101 10,000
Service Revenue 400 10,000
ILLUSTRATION 2.30
General Ledger
DO IT! 3 Posting
Post these entries to the Cash account.
Mar. 4 Cash 2,280
Service Revenue 2,280
15 Salaries and Wages Expense 400
Cash 400
19 Utilities Expense 92
Cash 92
Cash
3/1 Bal. 600 3/15 400
3/4 2,280 3/19 92
3/31
3/4
Bal. 2,388
2280
3/15
400
3/19 92
Yazici Advertising
Trial Balance
October 31, 2020
Debit Credit
Cash ₺15,200
Supplies 2,500
Prepaid Insurance 600
Equipment 5,000
Notes Payable ₺ 5,000
Unearned Service Revenue 1,200
Owner’s Drawings 500
Salaries and Wages Expense 4,000
Rent Expense 900
ILLUSTRATION 2.31 ₺28,700 ₺28,700
Limitations of a Trial Balance
Trial balance may balance even when:
1. A transaction is not journalized.
2. A correct journal entry is not posted.
3. A journal entry is posted twice.
4. Incorrect accounts are used in journalizing or
posting.
5. Offsetting errors are made in recording the amount
of a transaction.

Trial Balance
Locating Errors
Errors in a trial balance generally result from
• mathematical mistakes,
• incorrect postings,
• or simply transcribing data incorrectly.

Trial Balance
Currency Signs
• Do not appear in journals or ledgers
• Typically used only in trial balance and financial
statements
• Shown only for first item in column and for the total of
that column
Underlining
• Single line is placed under column of figures to be
added or subtracted
• Totals are double-underlined
Trial Balance
A trial balance will not balance if:
a. a correct journal entry is posted twice.
b. the purchase of supplies on account is debited to
Supplies and credited to Cash.
c. a £100 cash drawing by the owner is debited to
Owner’s Drawings for £1,000 and credited to Cash
for £100.
d. a £450 payment on account is debited to Accounts
Payable for £45 and credited to Cash for £45.

DO IT! 4 Posting
The following accounts come from the ledger of Bali Beach Supply at December 31,
2020.
157 Equipment R$88,000 301 Owner’s Capital R$20,000
306 Owner’s Drawings 8,000 212 Salaries and Wages 2,000
201 Accounts Payable 22,000 Payable
726 Salaries and Wages 200 Notes Payable
Expense 42,000 (due in 3 months) 19,000
112 Accounts Receivable 4,000 732 Utilities Expense 3,000
400 Service Revenue 95,000 130 Prepaid Insurance 6,000
101 Cash 7,000
Prepare a trial balance in good form.

Bali Beach Supply
Trial Balance
December 31, 2020
Debit Credit
Cash R$ 7,000
Accounts Receivable 4,000
Prepaid Insurance 6,000
Equipment 88,000
Notes Payable R$ 19,000
Salaries and Wages Payable 2,000
Owner’s Drawings 8,000
Utilities Expense 3,000
Salaries and Wages Expense 42,000
R$158,000 R$158,000
A Look at U.S. GAAP
Key Points
Similarities
• Transaction analysis is the same under IFRS and GAAP.
• Both the IASB and the FASB go beyond the basic definitions provided
in this textbook for the key elements of financial statements, that is
assets, liabilities, equity, revenues, and expenses. The more
substantive definitions, using the FASB definitional structure, are
provided in the Chapter 1 A Look at U.S. GAAP section.
• As shown in the textbook, currency signs are typically used only in
the trial balance and the financial statements. The same practice is
followed under GAAP, using the U.S. dollar.

A Look at U.S. GAAP
Key Points
Similarities
• A trial balance under GAAP follows the same format as shown in the
textbook.
Differences
• IFRS relies less on historical cost and more on fair value than U.S.
companies.
• The statement of financial position is often called the balance sheet
in the United States.

A Look at U.S. GAAP
Looking to the Future
The basic recording process shown in this textbook is followed by
companies across the globe. It is unlikely to change in the future. The
definitional structure of assets, liabilities, equity, revenues, and expenses
may change over time as the IASB and FASB evaluate their overall
conceptual framework for establishing accounting standards.

Copyright
Copyright © 2019 John Wiley & Sons, Inc.
All rights reserved. Reproduction or translation of this work beyond that permitted in
Section 117 of the 1976 United States Act without the express written permission of the
copyright owner is unlawful. Request for further information should be addressed to the
Permissions Department, John Wiley & Sons, Inc. The purchaser may make back-up
copies for his/her own use only and not for distribution or resale. The Publisher assumes
no responsibility for errors, omissions, or damages, caused by the use of these programs
or from the use of the information contained herein.
Copyright ©2019 John Wiley & Son, Inc. 53

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Accounting Principles

Copyright ©2019 John Wiley & Son, Inc. 3

LO 1 Copyright ©2019 John Wiley & Son, Inc. 4

LO 1 Copyright ©2019 John Wiley & Son, Inc. 5

LO 1 Copyright ©2019 John Wiley & Son, Inc. 6

Debit and Credit Procedure

LO 1 Copyright ©2019 John Wiley & Son, Inc. 7

Normal Balance Normal Balance

• Assets - Debits should exceed credits

LO 1 Copyright ©2019 John Wiley & Son, Inc. 8

Normal Balance Normal Balance

• Owner’s investments and revenues increase owner’s

LO 1 Copyright ©2019 John Wiley & Son, Inc. 9

Normal Balance Normal Balance

• Earning revenues is to benefit owner(s)

LO 1 Copyright ©2019 John Wiley & Son, Inc. 11

Equation must be in balance after every transaction.

LO 1 Copyright ©2019 John Wiley & Son, Inc. 12

LO 1 Copyright ©2019 John Wiley & Son, Inc. 13

LO 1 Copyright ©2019 John Wiley & Son, Inc. 14

LO 1 Copyright ©2019 John Wiley & Son, Inc. 15

The Recording Process

LO 2 Copyright ©2019 John Wiley & Son, Inc. 17

LO 2 Copyright ©2019 John Wiley & Son, Inc. 19

LO 2 Copyright ©2019 John Wiley & Son, Inc. 20

LO 2 Copyright ©2019 John Wiley & Son, Inc. 21

LO 3 Copyright ©2019 John Wiley & Son, Inc. 22

Liability Owner's Equity

Supplies Accounts Payable Owner's Drawings

Salaries and Wages

CASH NO. 101

Owner’s Capital NO. 301

LO 3 Copyright ©2019 John Wiley & Son, Inc. 25

LO 3 Copyright ©2019 John Wiley & Son, Inc. 26

Assets Owner's Equity

209 Unearned Service Revenue buythe services

LO 3 Copyright ©2019 John Wiley & Son, Inc. 28

Basic The asset Cash increases ₺10,000; owner’s equity (specifically,

Debit-Credit Debits increase assets: debit Cash ₺10,000.

Cash 101 Owner's Capital 301

LO 3 ILLUSTRATION 2.19 Copyright ©2019 John Wiley & Son, Inc. 29

Basic The asset Equipment increases ₺5,000;

Assets = Liabilities + Owner's Equity

Debit-Credit Debits increase assets: debit Equipment ₺5,000.

equipment note payable

LO 3 ILLUSTRATION 2.20 Copyright ©2019 John Wiley & Son, Inc. 30

Basic The asset Cash increases ₺1,200;

Assets = Liabilities + Owner's Equity

Debit-Credit Debits increase assets: debit Cash ₺1,200.

Cash 101 Unearned

LO 3 ILLUSTRATION 2.21 Copyright ©2019 John Wiley & Son, Inc. 31

Basic The expense account Rent Expense increases ₺900;

Assets = Liabilities + Owner's Equity

Debit-Credit Debits increase expenses: debit Rent Expense ₺900.

Cash 101 Rent Expense

LO 3 ILLUSTRATION 2.22 Copyright ©2019 John Wiley & Son, Inc. 32

Basic The asset Prepaid Insurance increases ₺600;

Assets = Liabilities + Owner's Equity

Debit-Credit Debits increase assets: debit Prepaid Insurance ₺600.

Cash 101 Prepaid Insurance

LO 3 ILLUSTRATION 2.23 Copyright ©2019 John Wiley & Son, Inc. 33

Basic The asset Supplies increases ₺2,500;