Chapter 1, 2, 3

Chapter no 4 Adjusting Entries Lecture 1-4

Titles of these four lectures would be:

1) prepaid expenses

2) prepaid revenue

3) accrued expenses

4) accrued revenue

Brief exercises

4.1, 4.2, 4.3, 4.4, 4.5, 4.6, 4.7, 4.8, 4.9

Exercises

4.3

4.5

4.8 (c & d parts only)

4.6 A and 4.4 B

4.7A

"fee earned" and "fee revenue / fee revenue earned" are the same thing??

And please differentiate b/w unearned fee revenue, unearned fees and unearned revenue.

Fee earned maybe used in transactions where the cash has already been received but the services are
provided later and hence the fee becomes earned.

Fee revenue earned is used in transactions where the services have been provided in advance and the
cash is still not received. In this case, the fee becomes revenue earned because in journal, we will post
an entry as Account receivables to fee revenue earned.

Chapter 5

5.5A

5.8

Chapter 7

7.3A & 7.5A

Chapter 9

Brief exercises

9.2, 9.3, 9.4, 9.5

9.1A part c

Exercises

9.4A, 9.2B, 9.2

Chapter 8

BE : 1, 2,3

Ex: 2 , 7

A: 1,2,3 ,5

B: 1, 2,3,5

Chapter 10

Breif exercises

10.3 and 10.4

Exercises

10.8 10.9 10.10

Chapter 13

Practice 13.4 a , 13.7 a , 13.8 a (Same as for problem set B)