Lesson FA Financial Accounting Fundamentals - Closing Entries and Post-Closing Trial Balance Part 3
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1 Lesson FA Financial Accounting Fundamentals - Closing Entries and Post-Closing Trial Balance Part 3 This workbook contains notes and worksheets to accompany the corresponding video lesson available online at: Permission is granted for educators and students to make copies and redistribute this document without fee provided the copyright notice and page footer is retained. All other intellectual property rights are reserved by the copyright holder. Copyright 2011 by Rocky Spears Enterprises LLC, All Rights Reserved Page 1 of 14
2 Financial Accounting Fundamentals Closing Entries and Post-Closing Trial Balance Part 3 [Clip 09] Comprehensive Problem 1 - January 20x0 - Closing Entries Overview - Malorie Stylists In this part of our lesson, we will complete the closing entries and the post-closing trial balance for Comprehensive Problem 1 for Malorie Stylists for the month ended January 31, 20x0 Recall, we journalized and posted financial transactions and completed a trial balance for Malorie Stylists for January 20x0 in lesson FA part 3. We completed adjusting entries and an adjusted trial balance in lesson FA part 3. Then we completed financial statements from the adjusted trial balance in lesson FA part 3. In this part of our lesson, we will write closing entries and construct a post-closing trial balance using both the Direct to Retained Earnings approach and the Income Summary approach. In this clip, you are to write closing entries directly to retained earnings. You will find the following in the workbook which accompanies this lesson. Adjusted trial balance T-accounts after adjusting entries are posted Post-closing trial balance worksheet Copyright 2011 by Rocky Spears Enterprises LLC, All Rights Reserved Page 2 of 14
3 Copyright 2011 by Rocky Spears Enterprises LLC, All Rights Reserved Page 3 of 14
4 General Journal Date Description Debit Credit Copyright 2011 by Rocky Spears Enterprises LLC, All Rights Reserved Page 4 of 14
5 Copyright 2011 by Rocky Spears Enterprises LLC, All Rights Reserved Page 5 of 14
6 Copyright 2011 by Rocky Spears Enterprises LLC, All Rights Reserved Page 6 of 14
7 Copyright 2011 by Rocky Spears Enterprises LLC, All Rights Reserved Page 7 of 14
8 Malorie Stylists Post-Closing Trial Balance January 31, 20x0 Balances Account Debits Credits Copyright 2011 by Rocky Spears Enterprises LLC, All Rights Reserved Page 8 of 14
9 [Clip 10] Comprehensive Problem 1 - January 20x0 - Closing Entries to Retained Earnings - Malorie Stylists Comprehensive Problem 1 Malorie Stylists Closing Entries & Post-Closing Trial Balance (see Appendix 1 for the Solution) Instructions: 1. Write the closing entries for the revenue accounts, directly to Retained Earnings 2. Post the journal entries to t-accounts 3. Write the closing entries for the expense accounts, directly to Retained Earnings 4. Post the journal entries to t-accounts After closing entries are journalized and posted, complete a post-closing trial balance. Complete the closing entries and post them to the t-accounts. [Clip 11] Comprehensive Problem 1 - January 20x0 - Post-Closing Trial Balance - Malorie Stylists (see Appendix 1 for the Solution) Complete the post-closing trial balance. Copyright 2011 by Rocky Spears Enterprises LLC, All Rights Reserved Page 9 of 14
10 [Clip 12] Comprehensive Problem 1 - January 20x0 - Closing Entries to Income Summary - Malorie Stylists Comprehensive Problem 1 Malorie Stylists Closing Entries & Post-Closing Trial Balance (see Appendix 1 for the Solution) Instructions: 1. Write the closing entries for the revenue accounts to Income Summary 2. Post the journal entries to t-accounts 3. Write the closing entries for the expense accounts to Income Summary 4. Post the journal entries to t-accounts 5. Write the closing entry to close the Income Summary account to Retained Earnings 6. Post the journal entry to t-accounts After closing entries are journalized and posted, complete a post-closing trial balance. Complete the closing entries and post them to the t-accounts. [Clip 13] Comprehensive Problem 1 - January 20x0 - Post-Closing Trial Balance - Malorie Stylists (see Appendix 1 for the Solution) Complete the post-closing trial balance. Copyright 2011 by Rocky Spears Enterprises LLC, All Rights Reserved Page 10 of 14
11 APPENDIX 1 - SOLUTIONS [Clip 10] Comprehensive Problem 1 - January 20x0 - Closing Entries to Retained Earnings - Malorie Stylists SOLUTION: Note: There are no dividends in this problem, so there is no closing entry for dividends. Copyright 2011 by Rocky Spears Enterprises LLC, All Rights Reserved Page 11 of 14
12 [Clip 11] Comprehensive Problem 1 - January 20x0 - Post-Closing Trial Balance - Malorie Stylists SOLUTION: Copyright 2011 by Rocky Spears Enterprises LLC, All Rights Reserved Page 12 of 14
13 [Clip 12] Comprehensive Problem 1 - January 20x0 - Closing Entries to Income Summary - Malorie Stylists SOLUTION: Note: There are no dividends in this problem, so there is no closing entry for dividends. Copyright 2011 by Rocky Spears Enterprises LLC, All Rights Reserved Page 13 of 14
14 [Clip 13] Comprehensive Problem 1 - January 20x0 - Post-Closing Trial Balance - Malorie Stylists SOLUTION: Copyright 2011 by Rocky Spears Enterprises LLC, All Rights Reserved Page 14 of 14
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