Thursday, January 3, 2019

EX 2-21 Entries to correct errors

The following errors took place in journalizing and posting transactions:

a. Insurance of $18,000 paid for the current year was recorded as a debit to Insurance Expense and a credit to Prepaid Insurance.

b. Dividends of $10,000 were recorded as a debit to Wages Expense and a credit to Cash.

Journalize the entries to correct the errors. Omit explanations.


Answer:
a. The correction could be made with one or two entries as shown below. 
Prepaid Insurance 36,000 
Insurance Expense 18,000 
Cash 18,000 
or (reverses original entry) 
Prepaid Insurance 18,000 
Insurance Expense 18,000 
Prepaid Insurance 18,000 
Cash 18,000 
b. 
Dividends 10,000 

Wages Expense 10,000 

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