Basic Accounting | Accounting Cycle - Step 5. Adjusting Entries - Accruals (Part 2)

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  • เผยแพร่เมื่อ 8 ก.พ. 2025
  • Learn how to prepare adjusting entries for accrued interest (interest expense and interest income)
    Textbook used: Basic Accounting Made Easy by Mr. Win Ballada and Ms. Susan Ballada 2010 Issue- 15th Edition
    #AccruedInterest #Accruals #AdjustingEntries

ความคิดเห็น •

  • @melaniechue5415
    @melaniechue5415 4 ปีที่แล้ว

    Thank you so much for explaining detailed by detailed sir, I understand it very well.

  • @juliadelarosa5830
    @juliadelarosa5830 4 ปีที่แล้ว +5

    Hindi po ba dapat yung pag compute ng interest is based on days (out of 365 days) since nag start po sya after the first day of the month?

  • @glaizsm
    @glaizsm 4 ปีที่แล้ว

    Thank you po sir!! 💛💛💛

  • @dominguitocervantes3927
    @dominguitocervantes3927 3 ปีที่แล้ว

    Thank you po

  • @itsmeLey_
    @itsmeLey_ 4 ปีที่แล้ว

    Ruben Calawan Jr T.
    What if there is interest on the notes that are to be paid then no record of the transaction of interest, what is the title of the account to use?

  • @Rian-tm7tk
    @Rian-tm7tk 2 ปีที่แล้ว

    pano po if walang interest rate? pano po kukuhanin yung interest ng notes payable?

  • @salcedoregielyn6558
    @salcedoregielyn6558 5 ปีที่แล้ว +2

    Hello pooo. sana po mayroon din yung FIFO, LIFO, WEIGHTED AT MOVING AVAERAGE sa merchandising inventory. Katatapos po ng Finals namin doon. Hindi ko siya gaanong gets☹️

  • @acev3908
    @acev3908 3 ปีที่แล้ว

    Question po. Bakit po naging 12/31/19 yung date pagdating sa adjusting entry?

  • @wencircs9270
    @wencircs9270 4 ปีที่แล้ว

    Can you also make a video of depreciation method..thanks much po

  • @jazzyansz
    @jazzyansz 3 ปีที่แล้ว

    Merchandise Inventory on December 31, 2009 is P25,000.
    Supplies used amounted to P10,000.
    Expired portion of prepaid rent P28,000.
    Accrued Utilities P1,500.
    Both store equipment and furniture and fixtures have an estimated life of 5 years (these were acquired on July 1, 2009).
    Eto Pano to sa adjusting entry? Pls help?

  • @puckle5896
    @puckle5896 3 ปีที่แล้ว +2

    Hindi po ba 210,000 x .20 x 243(number of days from May 2 to December 31) ÷ 360? Since interest per annum po ung cinocompute? Thanks for enlightening me po

    • @afkpeson
      @afkpeson ปีที่แล้ว

      210,000*.20*8/12

  • @remierosecocolan161
    @remierosecocolan161 4 ปีที่แล้ว

    Since hindi pa bayad, payable sa POV ng nangutang at receivable sa lender.

  • @sunnychaeng7251
    @sunnychaeng7251 3 ปีที่แล้ว +1

    hindi ko alam san magtatanong kaya here nalang.
    Para po makuha Total Expense.
    Operating Expense (- or +) Interest Income
    minus po ba sya or add??? pahelp nalilito kasi ako sa module ko need ko ipass now :(((

    • @FilipinoAccountingTutorial
      @FilipinoAccountingTutorial  3 ปีที่แล้ว

      Hello Sunny. Just total lang lahat ng expense account. Hindi need ideduct or iadd ang interest income dahil hindi naman yun expense. Bukod ang income sa expense. Hope it helps

  • @sunyour6684
    @sunyour6684 4 ปีที่แล้ว

    Hello po, tanong ko lang po if tama po ba itong ginawa ko o mali po. salamat po ng marami
    Acquired 75000 of office equipment, paying 37000 down with a remaining balance due in 30 days. The equipment was estimated to have a 7 year life and a salvage value of 7800
    Initial entry
    Office equipment : 75000
    (cr) cash 37000
    (cr) Accounts payable 38000
    adjusting entry
    Dep. expense 9600
    Accumulated dep 9600

  • @juneannfrancisco7564
    @juneannfrancisco7564 4 ปีที่แล้ว

    Pano naman po kung 6months lang yung loan po? Pano po computation nun?

  • @emilycribe656
    @emilycribe656 2 ปีที่แล้ว

    Sir pwede po ba paki discuss Yung pag record Ng SSS ER share and EE share

    • @FilipinoAccountingTutorial
      @FilipinoAccountingTutorial  2 ปีที่แล้ว

      We'll consider this, Emily 🙂 But to give you little bit of info about recording of SSS ER and EE share, ganito un:
      ER
      Debit sss contrib expense credit payable
      EE
      Debit salary expense credit payable
      Hope it helps.

  • @israeldaley7575
    @israeldaley7575 4 ปีที่แล้ว +1

    Ask ko lang bakit interest payable? Hindi po ba siya dapat "cash" isulat. Thank you

  • @jedianique
    @jedianique 4 ปีที่แล้ว

    BUNDIA JEAN A.
    BSOA-1
    I'm currently and still learning about accrued interest and this tutorial is a big help for me to know more about this interest expense and interest income under the accrual interest.

  • @gilbrentbersamin503
    @gilbrentbersamin503 4 ปีที่แล้ว

    The same account po ba yung Accrued Interest Income at Interest receivable? Tsaka Accrued Interest Expense at Interest Payable?

    • @janamayf.medrano7269
      @janamayf.medrano7269 4 ปีที่แล้ว

      Kapag may accrued it's either liab or rev.
      Interest Receivable
      Accrued Interest Receivable (Revenue)

  • @unchuckpachuckgaming2083
    @unchuckpachuckgaming2083 4 ปีที่แล้ว

    Diba dapat sa side ni Guevara is deducted dapat yung interest na 210,000-42,000 hiniram nyang pera sa metro bank? Unless na binyaran nya ito ng actual time? Tsaka discounted dapat yun diba?

  • @nicoellequerijero5647
    @nicoellequerijero5647 4 ปีที่แล้ว

    hi poo!! I hope you can help me!
    paano po sya if may 12% semi annual interest payable every 6 months. then fiscal year- ending nya is june 30

    • @nicoellequerijero5647
      @nicoellequerijero5647 4 ปีที่แล้ว

      hinihingi po sir ang year-ending ng 2020 and year ending ng 2021

  • @nasm5542
    @nasm5542 4 ปีที่แล้ว

    Sa side po ni Gevera, yung interest exp nayon hindi pa nya talaga binabayan diba?

    • @aldrinjaysia2935
      @aldrinjaysia2935 4 ปีที่แล้ว

      Hindi pa po ata ate dahil sa next accouting period pa po yun babayaran which is sa 2020 ata po hehehehehe

  • @mr.ichaan8698
    @mr.ichaan8698 4 ปีที่แล้ว

    wala na pong part 3?

    • @FilipinoAccountingTutorial
      @FilipinoAccountingTutorial  4 ปีที่แล้ว

      Hello iChaan. Please see our adjusting entries playlist. Nandun ang pagkakasunod sunod. Hope it helps.

  • @taetaekim2193
    @taetaekim2193 4 ปีที่แล้ว

    pag may note po sa problem, automatic notes payable?

  • @kristinedianetaduran9504
    @kristinedianetaduran9504 4 ปีที่แล้ว

    Sir pano icompute kapag fiscal year Yung ginamit?

    • @FilipinoAccountingTutorial
      @FilipinoAccountingTutorial  4 ปีที่แล้ว +1

      Hello Kristine. Kapag fiscal year same lang din naman halos. Alamin mo lang ang end of fiscal year.

    • @janamayf.medrano7269
      @janamayf.medrano7269 4 ปีที่แล้ว

      @@FilipinoAccountingTutorial Sir, paano if monthly ang withdrawal (interest income) Monthly rin po ba ang recognition?
      How would I answer "As of".
      At the end of the month po kasi ang recognition, so di bale of at the end of the 0 sya until next month (tsaka palang kasi magrerecog)?

  • @frutoscodm948
    @frutoscodm948 5 ปีที่แล้ว

    Hello po sana meron accrued expenses

  • @mohammadbenjaminabrahampal1841
    @mohammadbenjaminabrahampal1841 4 ปีที่แล้ว

    Paano po naging 42K yung interest? Hindi na po ba nasali yung one year? Kase 210K * 20% =42K

    • @AS-qe5zj
      @AS-qe5zj 3 ปีที่แล้ว

      need nyo pa po ba malaman? pero po kasi 12/12 is 1 so 42k multiply to 1 is 42k

  • @schoolhasol5902
    @schoolhasol5902 3 ปีที่แล้ว

    Sir pano po pag May 14 nag loan? One month parin po ba ang ererecognize for the month of May?

  • @nysaarrianabigcas3893
    @nysaarrianabigcas3893 5 ปีที่แล้ว

    Pano po kapag may interest yung notes payable tapos po hindi na record sa transaction yung interest, ano pong account title ang gagamitin? Thank you po, God bless❤️