一題會計學問題 - 會計

The balance in the prepaid insurance account, before adjustment at the end of

the year, is $11,500. Journalize the adjusting entry required under each of

the following alternatives for determing the amount of the adjustment:

(a)the amount of insurance expired during the year is $8,750

(b)the amount of unexpired insurance applicable to future periods is $2,750.

(a)是要這樣計：

prepaid expense $8,750

prepaid insurance $8,750

insurance during the period

可是(b)我就不清楚題目要問什麼了，因為(a)和(b)不是指同一件事情嗎？那為什麼還要

分開來討論呢？不知道有沒有人可以幫忙解答一下呢？

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