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Financial Statements of Companies

Quick questions on Year-end adjustments explained: H2 Principles of Accounting

5short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What are the four adjustment families?
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Each adjustment is recorded with a double entry, so it changes both statements consistently with the accounting equation.
What is double counting an increase in the impairment allowance?
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Only the change in the allowance is the expense if a prior allowance exists; do not expense the whole new allowance again.
What is q1?
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Insurance paid is \10\,000but but \20002\,000 is prepaid. State the expense and the balance-sheet item. [2 marks]
What is q2?
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A machine costing \40\,000with with \1000010\,000 accumulated depreciation is depreciated at 25%25\% reducing balance. Find this year's charge and the new carrying amount. [3 marks]
What is q3?
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Explain how an accrued expense affects both financial statements. [3 marks]

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