Question 3BE

Question

BE3-3 (L02,3) On July 1, 2017, Crowe Co. pays $15,000 to Zubin Insurance Co. for a 3-year insurance policy. Both companies have fiscal years ending December 31. For Crowe Co., journalize the entry on July 1 and the adjusting entry on December 31

Step-by-Step Solution

Verified
Answer

The value of prepaid insurance expensed till December 31, 2017, is $2,500.

1Meaning of Adjusting Entries

Adjusting real accounts needs to be filed at year-end using the adjusting journal entries so that the financial statements will have an effect on transactions relating to the current year. It is required only for accrual accounting.

2Journal Entries

Date

Accounts and Explanation

Debit $

July 1, 2017

Prepaid Insurance

$15,000

 

    Cash

 

 

 

 

December 31, 2017

Insurance expenses

$2,500

 

    Prepaid insurance ($15,000 x ½ x 1/3)