©2012 pearson education, inc. publishing as prentice hall 7-1 quickbooks® 2011: a complete course...

copy2012 Pearson Education Inc publishing as Prentice Hall

7-1

QUICKBOOKSreg 2011 A COMPLETE COURSE

CHAPTER 7mdashLECTURE GENERAL ACCOUNTING AND

END-OF-PERIOD PROCEDURES MERCHANDISING BUSINESS

All rights reserved No part of this publication may be reproduced stored in a retrieval system or transmitted in any form or by any

means electronic mechanical photocopying recording or otherwise without the prior written permission of the publisher Printed in the

United States of America

Copyright copy 2012 Pearson Education Inc publishing as Prentice Hall


7-3

Chapter Focus General Accounting Procedures for a Merchandising

Business and Partnership

bull General Accounting procedures include Customization of the Chart of Accounts Maintaining a Fixed Asset Item list Recording adjusting entries for Accrual Basis Accounting Bank and credit card reconciliations

bull Partnership Company owned by two or more individuals Partners do not receive a salary Owner Withdrawals are recorded rather than issuing paychecks Each owner receives a portion of the profits based on the

percentage of hisher investment Net Income to Ownersrsquo Capital accounts will be distributed

based on percentage of ownership


7-4

Fixed Assets

bull Fixed assets are long-lived assets such as land buildings furniture equipment and vehicles

bull Fixed assets are kept longer than one year

bull QuickBooks can keep track of fixed assets in one place


7-5

Fixed Asset Item List

bull To track fixed assets you create a Fixed Asset Item list

bull Fixed Asset List keeps records of an assetrsquos name date of purchase cost location warranty information serial number asset account etc

bull Fixed Asset List does not record depreciation or book value


7-6

Fixed Asset Manager

bull The Accountant or Enterprise versions of QuickBooks include a Fixed Asset Manager

bull More comprehensive than a list of fixed assetsbull When used the Fixed Asset Manager pulls

information about the fixed assets from an open company file

bull The accountant can determine the depreciation for the assets and post a journal entry back to the company file

bull The Fixed Asset Manager also integrates with Intuitrsquos ProSeries Tax products and must have tax forms identified prior to use


7-7

Create a Fixed Asset Item List

bull To create click the List menu then click Fixed Asset Item List

bull To create a new fixed asset item Use the keyboard shortcut Ctrl+N or Click the Item button on the Fixed Asset Item screen and click

New


7-8

Add Fixed Asset Item

bull Asset Name Store Fixtures

bull Purchase Description Store Fixtures

bull Date 123110

bull Cost $4500bull Asset

Account 1520 ndash Store Fixtures


7-9

View the Fixed Asset Item List

bull The Fixed Asset Item List shows Store Fixtures as a fixed asset


7-10

Credit Card Reconciliation

bull All balance sheet accounts may be reconciled These include assets liabilities and ownerrsquos equity

accounts Income expense and cost of goods sold accounts

are not balance sheet accounts and may not be reconciled

bull Reconcile credit card prior to payment to make sure amount of bill is in agreement with your credit card account

bull Lecture will also demonstrate what to do when your reconciliation does not have a 000 difference and you click Reconcile Now


7-11

Reconcile Credit Card

bull Click the Reconcile icon

bull Account 2100 ndash Visa

bull Statement Date 01312011

bull Ending balance $122198

bull Finance Charge $000

bull Click Continue


7-12

Reconcile Credit Cardbull Click first two transactionsbull Notice Ending Balance of $122198 and Cleared Balance of $47198bull Difference is -$750bull Click Reconcile Now


7-13

Enter Adjustment for the Credit Card Reconciliation

bull There is a $-750 discrepancy You may click Return to Reconcile to correct the discrepancy Leave Reconcile to complete reconciliation later Enter Adjustment to force QuickBooks to match your statement

QuickBooks will post a journal entry to a Reconciliation Discrepancies expense account


7-14


bull Click Enter Adjustment

bull On the Make Payment screen click Cancel

bull Select Detail for the Reconciliation Report


7-15


bull Position the cursor on the General Journal entry for -750

bull Double-click to view the Visa Account Register and the Adjustment


7-16

View the Adjustment for the Credit Card Reconciliation

bull In the Register review the transaction for Reconciliation Discrepancies


7-17

Undo Last Reconciliation

bull Click the Reconcile iconbull Account 2100 ndash Visabull Click Locate Discrepancies


7-18


bull On the Locate Discrepancies screen click Undo Last Reconciliation


7-19


bull To undo the reconciliation read the screen click Continue Beginning

Balance will be changed to $15000


7-20


bull Undoing a reconciliation does not remove any service charges interest or balance adjustments entered on the previous reconciliation

bull Click OK


7-21

Redo Credit Card Reconciliation

bull Click Restart Reconciliation At the top of

the screen note

bull Last reconciled date

bull Beginning balance amount


7-22




bull Ending Balance $122198

bull Click Continue


7-23


bull Click Mark Allbull Redoing a

reconciliation does not remove the Journal entry entered previously

bull Go to the Journal entry from the previous reconciliation click the

013111 transaction for 750

Click Go To


7-24


bull To Delete the Journal entry use the keyboard shortcut Ctrl+D or Click Edit on

the menu bar Click Delete

General Journal Click OK on the

Are You Sure dialogue box

Close the Journal


7-25


bull The items in the Charges and Cash Advances column have been marked

bull The previous Journal entry is no longer shown because it has been deleted

bull The Ending Balance and Cleared Balance match

bull The Difference is 000

bull Click Reconcile Now


7-26

Partner Withdrawal of Funds

bull An owner in a partnership does not receive a paycheck

bull If an owner relies on the income from the partnership for his individual income a withdrawal is made

bull An owner withdrawal is recorded on a check


7-27

Withdrawal of Funds by Partner

bull Click Write Checks icon

bull Complete the Check Face Pay to the Order

Your Name Click QuickAdd and

add the your name to the Other list

Click OK


7-28


Date 013111 Amount $500 Memo Owner Withdrawal


7-29


bull Complete the check detail Account 3013 ndash Your

Name Drawingbull In a partnership a

drawing account and an investment account are created for each partner

bull Notice the account for the other partner 3014 ndash Larry Muir Drawing

bull It is used to write his withdrawal check


7-30

Organize Individual Partner Equity Accounts

bull QuickBooks groups the partner accounts together by account number

bull It would be easier if each partnerrsquos investment and drawing accounts were organized individually by partner


7-31


bull Each partner will have a separate capital account with subaccounts for investments and withdrawals

bull Each partnerrsquos separate capital account will be a subaccount of the primary capital account Your Last Name amp Muir Capital


7-32


bull Click Chart of Accountsbull Click Account 3010 Your Last Name amp Muir Capital bull Use the keyboard shortcut Ctrl+E to Edit the accountbull Change the account number to 3100bull Make sure this account uses only your last name in this title

Example Horne amp Muir Capitalbull Click Save amp Close


7-33


bull Use the keyboard shortcut Ctrl+N to create a New account

bull Account type Equitybull Click Continue


7-34


bull Enter the new account information Number 3110 Account Name First

and Last Name Capital

bull This should be your full name Example Janet Horne Capital

Subaccount of 3100 ndash Your Last Name amp Muir Capital

bull Click Save amp New


7-35


bull Add Equity Account for Larry Muir Number 3120 Account Name Larry Muir Capital Subaccount of 3100 ndash Your Last Name amp Muir Capital

bull Click Save amp Close


7-36


bull Change account numbers for existing owner equity accounts

bull Edit 3011 ndash First and Last Name Investment Change the

account number to 3111

Subaccount of 3110 ndash First and Last Name Capital


7-37


bull Change First amp Last Name Drawing to Account number 3112 Subaccount of 3110

bull Change Larry Muir Investment to Account number 3121 Subaccount of 3120

bull Change Larry Muir Drawing to Account number 3122 Subaccount of 3120


7-38


bull The partnership capital account Your Last Name amp Muir Capital contains the total of the all the partners equity accounts

bull Each partnerrsquos section contains information for investment drawing and capital for the individual partner


7-39

Distribute Capital to Each Owner

bull View Equity section of the Balance Sheet

bull Notice the total value of 3110 ndash First amp Last Name Capital is $19500

bull The total value of Larry Muir Capital is also $19500

bull 3100 Your Name amp Muir Capital Other shows $2545944


7-40


bull The $2545944 represents equity for the owners that has not been recorded as an investment or a withdrawal

bull This could include net income from previous business periods and other equity items

bull Each owner has the same investment in the business so the $2545944 from Your Last Name amp Muir Capital should be equally divided between First amp Last Name Capital and Larry Muir Capital

bull Prepare a General Journal entry to transfer the amount to the two owners

bull Click Company on the Menu Barbull Click Make General Journal Entries


7-41


bull Debit 3100 $2545944 to transfer the capitalbull Credit 3110 and 3120 $1272972bull Use the Memo Transfer capital to owners


7-42


bull Review the Equity section of the Balance Sheet

bull Note 3110 ndash First and Last Name Capital ndash Other and 3120 Larry Muir Capital ndash Other contain the same amount

bull Each ownerrsquos total capital is $3222972

bull The total 3100 ndash Your Name amp Muir Capital shows the value of capital for the business which is the same as it was before distributing the capital to each owner


7-43

Transfer Net Income to Partners

bull The Net Income of $347707 needs to be distributed to both partners equally

bull Record a Journal entry to close Retained Earnings and transfer the Net Income to each partner


7-44


bull 013111 Journal entry Debit 3000 Retained Earnings $347707 Credit 3110 First and Last Name Capital for

$173854 and 3120 Larry Muir Capital for $173853

bull The difference between the two amounts results because of an odd number in the amount


7-45

View Equity Section of the Balance Sheet

bull Note Retained Earnings shows -347707 and Net Income shows 347707

bull Note the value of the equity section for each owner

bull After the distribution of Net Income the Total Equity amount remains the same


7-46

Merchandise Inventory

bull When a business sells merchandise it is possible that the number of items on hand is different from the quantity shown in QuickBooks when a physical inventory of the merchandise is taken

bull This can be caused by Loss due to theft fire or flood Damage to an item in the stockroom Error in a previous physical inventory


7-47

Prepare Adjustment for Merchandise Inventory

bull 013111 Found two damaged hats for $8 each that need to be discarded

bull Adjust Merchandise Inventory $16 and change the quantity of hats on hand to 27

bull Add a new expense account 6190 Merchandise Adjustment to use for the adjustment Removing an item from the inventory that was

not sold is treated as an expense


7-48


bull Click the Inventory Activities icon

bull Click Adjust QuantityValue On Handhellip

bull Enter the Adjustment Date 013111

bull Click the drop-down list arrow for Adjustment Account

bull Click ltAdd Newgt


7-49

Add Account for Merchandise Adjustment

bull Account Type Expense A reduction to

inventory because of damage is an increase in the cost of doing business so it is an expense

bull Number 6190bull Account Name

Merchandise Adjustments



7-50


bull Click the Item columnbull Click the drop-down list arrowbull Click Hats bull Enter the New Quantity of 27bull Press Tabbull Notice the Qty Difference is -2


7-51


bull Number of Item Adjustments is 1bull The Total Value of Adjustment is -1600

This reduces the value of merchandise inventory by $16 The decrease in hats increased expenses $16 which reduced

Net Income and Retained Earnings

bull Click Save amp Close when finished


7-52

Adjust Retained Earnings for Merchandise Adjustment

bull The extra $16 in expenses from the merchandise adjustment needs to be subtracted from the Net Income and Retained Earnings

bull Access the Journal entry for Retained Earnings


7-53


bull Go to Make General Journal Entries

bull Click Previous until you find the transaction for Retained Earnings

bull Change Debit to Account 3000 to $346107 ($347707 ndash 1600)

bull One-half of the adjustment is 800

bull Deduct $800 from each ownerrsquos capital account

bull Change Credit to Accounts 3110 to $173054 and 3120 to $173053

All rights reserved No part of this publication may be reproduced stored in a retrieval system or transmitted in any form or by any

means electronic mechanical photocopying recording or otherwise without the prior written permission of the publisher Printed in the

United States of America

Copyright copy 2012 Pearson Education Inc publishing as Prentice Hall


7-3








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Fixed Assets





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Fixed Asset Manager







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7-49








7-50




7-51







7-52





7-53









7-20



bull Click OK


7-21



the screen note




7-22





bull Click Continue


7-23






Click Go To


7-24






Close the Journal


7-25








7-26






7-27






Click OK


7-28




7-29








7-30





7-31





7-32





7-33





7-34








7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-21



the screen note




7-22





bull Click Continue


7-23






Click Go To


7-24






Close the Journal


7-25








7-26






7-27






Click OK


7-28




7-29








7-30





7-31





7-32





7-33





7-34








7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-22





bull Click Continue


7-23






Click Go To


7-24






Close the Journal


7-25








7-26






7-27






Click OK


7-28




7-29








7-30





7-31





7-32





7-33





7-34








7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-23






Click Go To


7-24






Close the Journal


7-25








7-26






7-27






Click OK


7-28




7-29








7-30





7-31





7-32





7-33





7-34








7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-24






Close the Journal


7-25








7-26






7-27






Click OK


7-28




7-29








7-30





7-31





7-32





7-33





7-34








7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-25








7-26






7-27






Click OK


7-28




7-29








7-30





7-31





7-32





7-33





7-34








7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-26






7-27






Click OK


7-28




7-29








7-30





7-31





7-32





7-33





7-34








7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-27






Click OK


7-28




7-29








7-30





7-31





7-32





7-33





7-34








7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-28




7-29








7-30





7-31





7-32





7-33





7-34








7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-29








7-30





7-31





7-32





7-33





7-34








7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-30





7-31





7-32





7-33





7-34








7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-31





7-32





7-33





7-34








7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-32





7-33





7-34








7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-33





7-34








7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-34








7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-35





7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-36







7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-37






7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-38





7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-39







7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-40








7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-41




7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-42







7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-43





7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-44






7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-45






7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-46





7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-47







7-48








7-49








7-50




7-51







7-52





7-53









7-48








7-49








7-50




7-51







7-52





7-53









7-49








7-50




7-51







7-52





7-53









7-50




7-51







7-52





7-53









7-51







7-52





7-53









7-52





7-53









7-53








©2012 pearson education, inc. publishing as prentice hall 7-1 quickbooks® 2011: a complete course...

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