Demonstrate application of accounting concepts

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Reference no: EM13840886

Objectives:  Demonstrate application of Accounting Concepts pertaining to a service company including the following:

  • Selection of Business Form
  • Journalization and Posting of Daily Transactions
  • Creation of Unadjusted Trial Balance
  • Adjustment of accounts to properly reflect balances at the end of the period.
  • Creation of Financial Statements
  • Completion of the Closing Process with appropriate closing entries and posting to T accounts
  • Determination of Book Value for Fixed Assets
  • Discussion of the Company's financial position

As you work through this problem please refer to the Penn State rules regarding Academic Integrity.  You must cite any source that was used in completing this assignment. 

PART 1:

Bob loves construction and wants to start his own company.  He is married, 30 years old and lives with his wife in their house in Goodville.   He currently has a full time job for a local architect that supports the family.   His dream is to restore old houses and bring them back to their original status.  He has saved $20,000 to start this business.  He knows nothing about accounting and has hired you to provide him with accounting services as well as guidance in starting this business. 

The first task is to determine what business form Bob should choose.   Explain the different business formats to Bob and which one you recommend for Bob's new business: "Builder Bob" (BB)

PART 2.

Bob has followed your advice and on January 7, 2014 he deposited $20,000 into a business bank account for BB and started pursing his dream.  It has been a hectic 6 months and on July 2nd Bob contacts you for help.  Bob hands you a box of receipts and a list of what he has done during this period.  He wants to know whether he can quit his job and work his business full time.  He has applied for a small business loan but was told by the bank that he needs a set of books with financial statements along with a listing of the fixed assets at Book Value.   The banker told him that the books should be closed as if the year ended on June 30, 2014 with corresponding financial statements.

1. Create the Journal for the six months of transactions and Post these to T-accounts.

2. Create the Unadjusted Trial Balance

3. Make the necessary Adjusted Journal Entries

4. Create the Adjusted Trial Balance

5. Prepare the Financial Statements for the year ended June 30, 2014:  Income Statement (6pts), Statement of Retained Earnings, Balance Sheet

6. Close the books using appropriate journal entries with T-accounts.

7. Determine the Book Value of the Fixed Assets

PART 3:

Discuss the economic position of Builder Bob (BB) and what you would advise Bob concerning his job at the Architectural Firm.  Be certain to support your statements with evidence.

Reference no: EM13840886

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