[whtnht74]

I am preparing a 10 column worksheet and started with the unadjusted trial balances. How would I record an adjustment for a utilities expense that was not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared?

[paraclete]

I am preparing a 10 column worksheet and started with the unadjusted trial balances. How would I record an adjustment for a utilities expense that was not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared?

Use one of those columns captioned accrued expenses

[whtnht74]

That is not one of the options the titles I have to choose from are:
Cash
Supplies
Prepaid insurance
Equipment
Accumulated deprection-Equipment
Accounts Payable
Interest payable
Rent payable
Wages Payable
Property taxes payable
Long-term notes payable
S. Adams Capital
S. Adams Withdrawals
Construction fees earned
Depreciation expense-Equipment
Wages expense
Interest expense
Insurance expense
Rent expense
Supplies expense
Property taxes expense
Repairs expense
Utilities expense
I know one of the titles is Utilities expense I am just not sure of the other.

[whtnht74]

That is not one of the options the titles I have to choose from are:
Cash
Supplies
Prepaid insurance
Equipment
Accumulated deprection-Equipment
Accounts Payable
Interest payable
Rent payable
Wages Payable
Property taxes payable
Long-term notes payable
S. Adams Capital
S. Adams Withdrawals
Construction fees earned
Depreciation expense-Equipment
Wages expense
Interest expense
Insurance expense
Rent expense
Supplies expense
Property taxes expense
Repairs expense
Utilities expense
I know one of the titles is Utilities expense I am just not sure of the other.[/QUOTE]

[paraclete]

I think it might fall under Accounts Payable. I find it difficult to believe all of these are column headers, they seem to me to be account names and thus row captions what you typically have is a debit to utilities expense and a credit to accounts payable adjusting the initial trail balance data so you should have an adjustment column for accrued expenses, just as you might have one for prepaid expenses,