Ten columns, six lettered adjustments and an explanation of timing for each: the finished Unit 6 adjusting entries worksheet in AC114 carries the trial balance forward to statement-ready figures. Searches like "ac 114 unit 6 assignment example", "ac114 unit 6 sample" and "ac114 unit 6 example" land here.
What a finished AC114 Unit 6 adjusting entries worksheet looks like
A wide worksheet with five pairs of debit and credit columns: unadjusted trial balance, adjustments, adjusted trial balance, income statement, balance sheet. The first pair is copied from Unit 5. In the adjustments pair, each amount carries a letter, (a) through (f), and every letter appears twice, once as a debit and once as a credit. Accounts the trial balance lacked are added in rows beneath it. Each adjusted balance is extended into either the income statement or the balance sheet pair, never both. Net income appears as the figure that brings those two pairs into agreement, written on the smaller side of each. Beneath the grid, the same six adjustments are journalized in full, each with its computation and a sentence on why the amount belongs to this period.
How a AC114 Unit 6 example is structured
The worksheet reads left to right, and the order is the argument: what the ledger said, what changed, what is now true, and where each figure belongs. Adjustments are lettered in the order the problem lists the facts, so a grader can match each letter to its source sentence. New accounts go below the original trial balance rather than among it. Extension happens row by row: assets, liabilities, equity and drawing move right to the balance sheet pair, while revenues and expenses stop at the income statement pair. The net income line is computed, not plugged, and its presence on both sides is what proves the extension. The journal entries below the grid repeat each adjustment with its arithmetic, such as supplies on hand subtracted from the ledger figure or a year's depreciation divided by twelve.
Unadjusted balances carried in
The first column pair copied exactly from the Unit 5 trial balance, totals included, so any earlier error remains visible rather than silently fixed.
Lettered adjustments
Six adjustments, each lettered twice: supplies used, insurance expired, depreciation, accrued wages, unearned revenue earned, and service performed but not yet invoiced.
Rows the ledger never had
Depreciation expense, accumulated depreciation and wages payable added beneath the original list, each carrying its adjustment letter.
Extension and net income
Every adjusted balance moved to exactly one statement pair, and net income computed as the difference that balances both of them.
Entries with their timing
Each adjustment journalized under the grid, with its computation and one sentence on why the amount belongs in this period rather than the next.
Where marks go in AC114 Unit 6
An adjustment entered on one side only is the most expensive error, since the adjusted trial balance stops agreeing and every figure to its right inherits the gap. Depreciation credited directly to the equipment account instead of to accumulated depreciation is the next most common loss, and graders in AC114 mark it firmly because it erases the original cost. Balances extended into the wrong pair, an asset carried to the income statement for instance, cost points and usually distort net income. A net income figure entered to force agreement, rather than computed, is marked as a plug. Unearned revenue adjusted in the wrong direction, growing when some of it has been earned, draws a deduction. Journal entries without a timing explanation lose the share of points the rubric reserves for reasoning, even when every number is right.
Get a AC114 Unit 6 example written to your instructions
The unadjusted trial balance and adjustment facts your AC114 instructor handed out are the inputs; include the Unit 6 instructions and rubric with them. A completed worksheet with journalized adjustments returns in 24-48h. Your first custom sample is free, and each adjustment carries the timing explanation that rubrics in this course tend to reward.
AC114 Unit 6 questions, answered
Is the worksheet itself graded, or only the adjusting entries?
Both, in many AC114 sections, though the weighting varies. The worksheet shows that the adjustments were extended correctly and that net income was computed rather than forced; the journal entries show the reasoning. A rubric that lists only entries may still expect the worksheet as supporting evidence, so a sample includes both unless the prompt clearly excludes one.
How is depreciation handled for an asset bought mid-month?
The annual straight-line amount is divided by twelve for a monthly figure, and some problems then scale it by the fraction of the month the asset was in service. Many introductory problems ignore partial months and begin depreciating on the first of the following month. The problem statement usually signals which convention applies, and the sample states its choice in the explanation line.
Why does net income appear twice on the worksheet?
It balances two column pairs at once. In the income statement columns, net income is the amount by which credits, meaning revenues, exceed debits, meaning expenses, so it is added to the debit side. In the balance sheet columns the same figure is added to the credit side, because profit increases equity that has not yet been closed into capital.