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Category: Tutorials

link to Warranty Expense Journal Entry

Warranty Expense Journal Entry

A warranty expense journal entry is created through the accounting for a warranty provision. As part of our accounting tutorial this article provides a full explanation with examples.

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link to Trade Discount Journal Entry Example

Trade Discount Journal Entry Example

The issue of trade discount and cash discount (received and allowed) can cause some confusion in accounting, in particular with what journal entry to apply. Today's short accounting tutorial will...

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link to Manufacturing Overhead and Accounts Payable

Manufacturing Overhead and Accounts Payable

This accounting tutorial covers an example journal entry when dealing with manufacturing overhead and accounts payable.

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link to Journal Entry for Insurance Premium Paid in Advance

Journal Entry for Insurance Premium Paid in Advance

As part of our accounting tutorial series, this article looks at the journal entry required for insurance premium paid in advance. We provide an example with all the debits and credits.

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link to Dividend Collected By Bank Journal Entry

Dividend Collected By Bank Journal Entry

A short article in our accounting tutorial series looking at the journal entry when a dividend is collected as cash to a bank account.

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link to Journal Entry for Creditable Withholding Tax

Journal Entry for Creditable Withholding Tax

This accounting tutorial covers the journal entry for creditable withholding tax, in particular looking at an example from the Philippines.

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About Us

Andrew Carter is a Chartered Accountant, writer, editor, owner and general dogsbody of the website Financial Memos. Andrew brings over 20 years of experience in financial reporting, accounting policy, corporate governance, auditing and fiscal policy.

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