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A journal entry is a record of the business transactions in the accounting books of a business. Prepaid insurance premiums and rents are two common examples of deferred expenses. Prepaid Expenses Double Entry Bookkeeping Accounting Principles Finance Class Bookkeeping When expenses are prepaid a debit asset account is created together with the cash payment. . The journal entry is. The adjusting journal entry for a prepaid expense however does affect both a companys income statement and balance sheet. Prepaid insurance is recorded as an asset in the balance sheet and its adjusted as expenses at the end of the months covered in the insurance policy. If your business pays for. Businesses and individuals alike can have prepaid expenses. The bank is credited with an equal amount which balances the rule of accounting Rule Of Accounting Accounting rules are guidelines to follow for registering daily transactions in the entity boo...
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