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(1) Accrued Expense - ibig sabihin, mayroon kang expense na nagamit na pero hindi pa

bayad;
debit= expense;
credit= liability
(2) Accrued Revenue - ibig sabihin, nai perform mo na yung service or naibigay mo na
yung goods pero hindi ka pa nababayaran;
debit= receivable;
credit= revenue
(3) Deferred Expense- ibig sabihin, may goods or expense ka na nabayaran mo na pero
hindi mo pa nagagamit. may 2 methods dito.
-asset method; upon payment,
debit= asset (ex. supplies);
credit= cash;
upon adjustment, ang bibilangin mo yung nagamit mo na.
debit= expense (ex supplies expense);
credit= asset (supplies)
-expense method; upon payment,
debit= expense (ex supplies expense);
credit= cash;
upon adjustment, ang bibilangin mo yung natira.
debit= asset (ex. supplies);
credit= expense (supplies expense)
(4) Deferred Revenue- ibig sabihin, nabayaran ka na (in advance) ng customer mo pero
hindi mo pa naibibigay yung service or goods. may 2 methods din:
-Liability method; upon payment,
debit= Cash,
credit= liability account (ex Unearned rent revenue);
upon adjustment, ang bibilangin mo, yung naibigay na sa customer ;
debit=liability account (ex unearned rent revenue) ;
credit= revenue (ex. rent revenue)
-Revenue method; upon payment,

salvage value. credit= accumulated depreciation . depreciation expense= (assets price-salvage value) / asset's life.ito yung pagseset ng depreciation value sa fixed asset (ex. hindi na makukuha. makukuha mo pa. debit= Bad debts expense. debit= revenue (ex rent revenue). formula. credit= accounts receivable (6) Depreciation Expense. credit= liability account (ex Unearned rent revenue) (5) Bad Debts Expense. sure kang wala ka ng makukuha mula sa customer. 2 methods: -Expense.pagseset ng certain percentage sa receivables na sa tingin mo. yung hindi mo pa naibibigay sa customer. upon adjustment. umaasa ka pa na kahit papaano. meaning. credit= accounts receivable -Allowance. ang bibilangin mo. either service or good. rent revenue). meaning. credit= revenue (ex.expected price ng asset after maconsume yung asset's life (in years) debit= depreciation expense. equipment) para makuha yung book value niya.debit=Cash. debit= allowance for uncollectible account.