CHAPTER EIGHTEEN ACCOUNTING FOR NOTES AND INTEREST PROMISSORY
- Slides: 89
CHAPTER EIGHTEEN ACCOUNTING FOR NOTES AND INTEREST
PROMISSORY NOTE § Def. - a written promise to pay a specific sum at a definite future date. § Also called a “note. ” § Often used when credit is extended for 60 days or more, or when large amounts of money are involved.
PROMISSORY NOTE $ 1, 500. 00 PRINCIPAL
PROMISSORY NOTE $ 1, 500. 00 Date of the note June 9, 20 - -
PROMISSORY NOTE $ 1, 500. 00 Ninety Days f o Term te o n e th AFTER DATE June 9, I 20 - - PROMISE TO PAY TO
TERM OF THE NOTE § Def. - months or days o from date of issue to date of maturity § Used to calculate TIME o the term of the note stated as a fraction of a year • Note: It is common to use 360 days as a year. When the term of note is expressed as months, TIME is calculated in months.
TERM OF THE NOTE § Def. - months or days o from date of issue to date of maturity § Used to calculate TIME o the term of the note stated as a fraction of a year • Note: It is common to use 360 days as a year. When the term of the note is expressed as days, the TIME is calculated using the exact number of days.
COMPUTING DUE DATE Example: Note is dated June 9, 20 -- and is due in 90 days. Days in June 30 STEP #1 Start with the month the note was issued.
COMPUTING DUE DATE Example: Note is dated June 9, 20 -- and is due in 90 days. Days in June Deduct date of note (June 9) Days remaining in June 30 9 21 Subtract the date the note was issued (we do not count the date of issuance).
COMPUTING DUE DATE Example: Note is dated June 9, 20 -- and is due in 90 days. Days in June Deduct date of note (June 9) Days remaining in June Add: Days in July Days in August 30 9 21 31 31 STEP #2 Add to the result of step #1 the no. of days in as many months as possible without exceeding the time of the note.
COMPUTING DUE DATE Example: Note is dated June 9, 20 -- and is due in 90 days. Days in June Deduct date of note (June 9) Days remaining in June Add: Days in July Days in August 30 9 By the end of August, 83 days of the note have past. 21 31 31
COMPUTING DUE DATE Example: Note is dated June 9, 20 -- and is due in 90 days. Days in June Deduct date of note (June 9) Days remaining in June Add: Days in July Days in August 30 9 21 31 31 STEP #3 Subtract the result of step #2 from the time of the note. (90 - 83)
COMPUTING DUE DATE Example: Note is dated June 9, 20 -- and is due in 90 days. Days in June Deduct date of note (June 9) Days remaining in June Add: Days in July Days in August 30 9 21 31 31 The result is the date of the month the note is due.
COMPUTING DUE DATE Example: Note is dated June 9, 20 -- and is due in 90 days. Days in June 30 9 Deduct date of note (June 9) Days remaining in June Add: Days in July Days in August Maturity date, September 7 21 31 31 7 The 90 th day (Sept. 7 th) is called the Maturity Date.
COMPUTING DUE DATE Example: Note is dated June 9, 20 -- and is due in 90 days. Days in June 30 9 Deduct date of note (June 9) Days remaining in June Add: Days in July Days in August Maturity date, September 7 Total time in days 21 31 31 7 90
PROMISSORY NOTE $ 1, 500. 00 Ninety Days June 9, AFTER DATE THE ORDER OF Sarah Morney I 20 - - PROMISE TO PAYEE
PROMISSORY NOTE $ 1, 500. 00 Ninety Days June 9, AFTER DATE I 20 - - PROMISE TO PAY TO THE ORDER OF Sarah Morney One Thousand Five Hundred and 00/100 PAYABLE AT Brentwood Bank WITH INTEREST AT 9% per Annum from Date Notes may be Interest bearing or non Interest bearing. INTE REST RATE
CALCULATING INTEREST FORMULA: PRINCIPAL x $1, 500. 00 x RATE x TIME 9% x 90/360 $33. 75 Interest
CALCULATING INTEREST Example: A $2, 000, 8% note due in 3 months FORMULA: PRINCIPAL x $2, 000. 00 x RATE x 8% x $40 Interest TIME 3/12
PROMISSORY NOTE $ 1, 500. 00 June 9, Ninety Days AFTER DATE I PROMISE TO PAY TO THE ORDER OF Sarah Morney One Thousand Five Hundred and 00/100 PAYABLE AT Brentwood Bank WITH INTEREST AT 9% per Annum from Date No. 6 Due Sept. 7, 20 -- 20 - - MATURITY DATE
PROMISSORY NOTE $ 1, 500. 00 Ninety Days June 9, AFTER DATE I 20 - - PROMISE TO PAY TO THE ORDER OF Sarah Morney One Thousand Five Hundred and 00/100 PAYABLE AT Brentwood Bank WITH INTEREST AT 9% per Annum from Date Maker Paul De. Bruke No. 6 Due Sept. 7, 20 -of Note
NOTES RECEIVABLE TRANSACTIONS § Six types 1. Note received from a customer to extend time for payment of an account 2. Note collected at maturity 3. Note renewed at maturity 4. Note discounted before maturity 5. Note dishonored 6. Collection of dishonored note
NOTE RECEIVED TO EXTEND TIME FOR PAYMENT Example: Accounts Receivable customer, Michael Putter owes $2, 000. To settle this account, Putter signs a 90 -day, 10% note dated June 8. Why would we want to accept this note?
NOTE RECEIVED TO EXTEND TIME FOR PAYMENT Example: Accounts Receivable customer, Michael Putter owes $2, 000. To settle this account, Putter signs a 90 -day, 10% note dated June 8. Two reasons to accept this note: 1. Note is a formal, written promise to pay. • Can be converted to cash at a bank if necessary 2. Note is likely to bear interest.
GENERAL JOURNAL DATE 1 2 3 4 DESCRIPTION PR DEBIT CREDIT June 8 Notes Receivable Accounts Receivable Received note to settle account 5 6 7 8 9 10 11 Mr. Putter’s balance is removed from Accounts Receivable and placed into Notes Receivable. 2, 000
NOTE RECEIVED TO EXTEND TIME FOR PAYMENT Example: What if Accounts Receivable customer Michael Putter gives a check for $250 and a note for $1, 750 instead? Let’s look at the Journal Entry!
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 DESCRIPTION June 8 Cash Notes Receivable Accounts Receivable Received cash and note to settle account PR DEBIT CREDIT 250 1, 750 2, 000
NOTE COLLECTED AT MATURITY When a note receivable matures, it may be collected: § By the payee § By the bank named in the note, or § By a bank where it was left for collection.
NOTE COLLECTED AT MATURITY Example: On September 6 (the due date), Putter pays the principal and interest on the note. Principal of note Interest $2, 000 50 $2, 000 x 10% x 90/360
NOTE COLLECTED AT MATURITY Example: On September 6 (the due date), Putter pays the principal and interest on the note. Principal of note Interest Maturity Value $2, 000 50 $2, 050
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 Sept DESCRIPTION 6 Cash Notes Receivable Interest Revenue Received payment of note with interest PR DEBIT CREDIT 2, 050 2, 000 50
NOTE COLLECTED AT MATURITY Example: What if the note had been left at Planet Bank for collection instead? Planet Bank would collect the maturity value from Putter, subtract out a service charge and deposit the remainder in our account.
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 Sept DESCRIPTION 6 Cash Collection Expense Notes Receivable Interest Revenue Received payment of note with interest less collection fee PR DEBIT CREDIT 2, 040 10 2, 000 50
NOTE RENEWED AT MATURITY Example: At maturity Putter is unable to pay the maturity value. Instead, he pays only the $50 interest and signs a new 60 -day, 10% note. Let’s look at the Journal Entry!
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 Sept DESCRIPTION 6 Cash Notes Receivable (new note) Notes Receivable (old note) Interest Revenue Received new note plus interest on old note PR DEBIT CREDIT 50 2, 000 50
NOTE RENEWED AT MATURITY Example: What if Putter pays the $50 interest and $500 toward the principal? Let’s look at the Journal Entry!
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 Sept DESCRIPTION 6 Cash Notes Receivable (new note) Notes Receivable (old note) Interest Revenue Received new note plus partial payment and interest on old note PR DEBIT CREDIT 550 1, 500 2, 000 50
NOTE DISCOUNTED BEFORE MATURITY § If a business needs cash before the due date of a note, it can endorse the note and transfer it to a bank. o Bank charges an interest fee “Bank Discount” • for the time between the date of discounting and the due date of the note. o The difference between the maturity value and the bank discount is called the “Proceeds. ”
NOTE RENEWED AT MATURITY Example: Assume the $2, 000, 10%, 90 -day note from Putter dated June 8 is discounted at the bank on July 8 at a rate of 12%. Calculating the discount and proceeds is a four step process.
NOTE RENEWED AT MATURITY Example: Assume the $2, 000, 10%, 90 -day note from Putter dated June 8 is discounted at the bank on July 8 at a rate of 12%. Step #1 Compute the maturity value of the note. Face + Interest = Maturity Value $2, 000 + $50 = $2, 050
NOTE RENEWED AT MATURITY Example: Assume the $2, 000, 10%, 90 -day note from Putter dated June 8 is discounted at the bank on July 8 at a rate of 12%. Step #2 Compute the number of days in the discount period - from the discount date to the due date. Days in July Less: Discount date 31 8 The discount date is not counted in the Discount Period.
NOTE RENEWED AT MATURITY Example: Assume the $2, 000, 10%, 90 -day note from Putter dated June 8 is discounted at the bank on July 8 at a rate of 12%. Step #2 Compute the number of days in the discount period - from the discount date to the due date. Days in July Less: Discount date Remaining days in July Plus days in August Plus due date (Sept) Days in Discount Period 31 8 23 31 6 60
NOTE RENEWED AT MATURITY Example: Assume the $2, 000, 10%, 90 -day note from Putter dated June 8 is discounted at the bank on July 8 at a rate of 12%. Step #3 Compute the discount amount. Maturity Value X $2, 050 X Discount X Period Rate 12% X = 60/360 = Discount Amount $41
NOTE RENEWED AT MATURITY Example: Assume the $2, 000, 10%, 90 -day note from Putter dated June 8 is discounted at the bank on July 8 at a rate of 12%. Step #4 Compute the proceeds. Maturity Value $2, 050 - Discount Amount = Proceeds - $41 = $2, 009 Let’s journalize the discounting of this note.
GENERAL JOURNAL DATE 1 2 3 4 July DESCRIPTION PR DEBIT CREDIT 8 Cash Notes Receivable Interest Revenue Discounted note receivable 5 6 7 8 9 10 11 What if the proceeds are less than the face value of the note? 2, 009 2, 000 9
GENERAL JOURNAL DATE 1 2 3 4 July DESCRIPTION PR DEBIT CREDIT 8 Cash Interest Expense Notes Receivable Discounted note receivable 5 6 7 8 9 10 11 The difference represents interest expense. 1, 992 8 2, 000
NOTE DISHONORED èMaker of the note does not pay or renew it at maturity èMaker is still liable èBut note loses its legal status èPayee transfers the amount due from Notes Receivable to Accounts Receivable
NOTE DISHONORED Example: Putter dishonors the $2, 000, 10% 90 -day note. Interest, although it has not been paid by the maker, is recognized as earned by the payee.
GENERAL JOURNAL DATE 1 2 3 4 Sept DESCRIPTION PR DEBIT CREDIT 6 Accounts Receivable/Putter Notes Receivable Interest Revenue Note receivable dishonored 5 6 7 8 9 10 11 The entire maturity value is debited to Accounts Receivable. 2, 050 2, 000 50
NOTE DISHONORED Example: If Putter’s note had been discounted at the bank and then was dishonored by the maker, the bank will require the PAYEE to pay the principal, interest and bank fees. The payee then attempts to recover the maturity value PLUS the bank fee from the maker.
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 Sept DESCRIPTION 6 Accounts Receivable/Putter Cash Paid bank for dishonored note PR DEBIT CREDIT 2, 060
COLLECTION OF A DISHONORED NOTE Example: On October 16, the payee collects from Putter after the note had been discounted and dishonored. The maker pays the maturity value, bank fee and additional interest for the period since dishonoring the note.
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 Oct DESCRIPTION PR DEBIT CREDIT 16 Cash 2, 082. 89 Principal + Interest + Bank Fee $2, 000 + $50 + $10 = $2, 060 x 10% $2, 060 + x 40/360 = $22. 89 = $2, 082. 89
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 Oct DESCRIPTION 16 Cash Accounts Receivable Interest Revenue Collected dishonored note with interest PR DEBIT CREDIT 2, 082. 89 2, 060. 00 22. 89
NOTES RECEIVABLE REGISTER Date Interest Maker Time Due Date Amount Received Rate Amount 20 -Apr. 4 L. Peters 60 -day June 3 400. 00 8% 5. 33 21 J. Slaw May 2 S. Alpart 19 L. Shein 60 -day June 21 30 -day June 1 90 -day Aug. 17 600. 00 9% 700. 00 9% 800. 00 9% 9. 00 5. 25 18. 00 June 20 J. Slaw 60 -day Aug. 19 500. 00 9% 7. 50 When a business has many notes, it may keep a Notes Receivable Register.
Interest Rate Amount 8% 5. 33 9% 9% 9% 9. 00 5. 25 18. 00 9% 7. 50 NOTES RECEIVABLE REGISTER Discounted Date Remarks Collected Bank Date June 3 June 20 Renewal for $500 June 1 Sent for collection 5/30 Renewal of 4/21 note
ACCRUED INTEREST RECEIVABLE § Revenue should be recognized when it is earned. o Not always practical • Interest is earned day by day o Common for interest to be recognized when note is due • If note is received and due within a single accounting period o If note is received in one period and due in the next, accrued interest must be recorded at the end of the period.
ACCRUED INTEREST RECEIVABLE Example: The fiscal year ends on June 30. Two notes from the Notes Receivable Register remain outstanding. Accrued interest on these notes must be calculated and recognized. Principal $800. 00 Date of Issue May 19 Rate of Interest 9% Days from Issue Date to June 30 42 $800. 00 x 9% x 42/360 Accrued Interest June 30 $8. 40
ACCRUED INTEREST RECEIVABLE Example: The fiscal year ends on June 30. Two notes from the Notes Receivable Register remain outstanding. Accrued interest on these notes must be calculated and recognized. Principal $800. 00 $500. 00 Date of Issue May 19 June 20 Rate of Interest 9% 9% Days from Issue Date to June 30 42 10 Accrued Interest June 30 $8. 40 1. 25 $9. 65
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 DESCRIPTION June 30 Accrued Interest Receivable Interest Revenue Interest accrued on notes receivable PR DEBIT CREDIT 9. 65
NOTES PAYABLE TRANSACTIONS § Four types 1. Note issued to a supplier to extend time for payment of an account. 2. Note issued as security for cash loan. 3. Note paid at maturity. 4. Note renewed at maturity.
NOTE ISSUED TO EXTEND TIME FOR PAYMENT Example: $700 is owed to Bella & Co. on June 11. Bella & Co. agrees to accept a $700, 90 -day, 10% note dated June 11. The maker would record this as a Note Payable.
GENERAL JOURNAL DATE 1 2 3 4 DESCRIPTION PR DEBIT CREDIT June 11 Accounts Payable/Bella & Co. Notes Payable Issued note to settle account 5 6 7 8 9 10 11 The balance owed to Bella & Co. is removed from Accounts Payable and placed into Notes Payable. 700
NOTE ISSUED TO EXTEND TIME FOR PAYMENT Example: A partial payment of $200 is made to Bella & Co. on June 11. A note is issued to Bella & Co. for the remaining $500. Let’s look at the Journal Entry!
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 DESCRIPTION June 11 Accounts Payable/Bella & Co. Cash Notes Payable Made partial payment and issued note to settle account PR DEBIT CREDIT 700 200 500
NOTE ISSUED AS SECURITY FOR CASH LOAN TWO TYPES: 1. Interest-bearing notes • Face value of note is received in cash, maker pays face value plus interest at maturity. 2. Non-interest-bearing notes • Interest is deducted in advance, called “discounting”. • Face value minus interest is received in cash, maker pays face value at maturity.
INTEREST-BEARING NOTES EXAMPLE: Borrowed $6, 000 on June 16 from Planet Bank on a 60 -day, 10. 5% note. Let’s look at the Journal Entry!
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 DESCRIPTION June 16 Cash Notes Payable Issued note for bank loan PR DEBIT CREDIT 6, 000
NON-INTEREST-BEARING NOTES EXAMPLE: A non-interest-bearing 60 -day note was issued for $6, 000 on June 16. The bank discounts at the rate of 10. 5%. The maker will not receive the whole $6, 000. 10. 5% x $6, 000 x 60/360 = $105 discount $6, 000 - $105 = $5, 895
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 DESCRIPTION PR DEBIT CREDIT June 16 Cash Maker receives the proceeds but promised to pay the maturity value ($6, 000). 5, 895
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 DESCRIPTION June 16 Cash Discount on Notes Payable Issued note for bank loan PR DEBIT CREDIT 5, 895 105 6, 000
Maker of the note’s Balance Sheet June 30, 20 -Assets Current Assets Liabilities Current Liabilities Notes Payable Less: Discount on Notes Payable Balance Sheet shows the Discount on Notes Payable as a reduction from the Notes Payable account. $6, 000 105 $5, 895
STATED vs. EFFECTIVE INTEREST RATE INTEREST-BEARING NOTE $105/$6, 000 = 1. 75% Interest rate for 60 days NON-INTERESTBEARING NOTE
STATED vs. EFFECTIVE INTEREST RATE INTEREST-BEARING NOTE $105/$6, 000 = 1. 75% x 6 10. 5% Effective rate NON-INTERESTBEARING NOTE
STATED vs. EFFECTIVE INTEREST RATE INTEREST-BEARING NOTE NON-INTERESTBEARING NOTE $105/$6, 000 = 1. 75% x 6 10. 5% Interest-bearing notes…. Effective rate = Stated rate
STATED vs. EFFECTIVE INTEREST RATE INTEREST-BEARING NOTE NON-INTERESTBEARING NOTE $105/$6, 000 = 1. 75% x 6 10. 5% $105/$5, 895 = 1. 781% x 6 10. 686% Non-Interest-bearing notes…. Effective rate Stated rate
NOTE PAID AT MATURITY EXAMPLE: The interest-bearing note is paid at maturity. $6, 000 x 10. 5% x 60/360 = $105 interest $6, 000 + $105 = $6, 105 paid
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 Aug DESCRIPTION 15 Notes Payable Interest Expense Cash Paid note with interest at maturity PR DEBIT CREDIT 6, 000 105 6, 105
NOTE PAID AT MATURITY Now let’s look at the non-interest-bearing note at maturity. $6, 000 maturity value is paid to Payee. Discount on Notes Payable becomes Interest Expense.
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 Aug DESCRIPTION 15 Notes Payable Interest Expense Cash Discount on Notes Payable Paid note at maturity PR DEBIT CREDIT 6, 000 105
NOTE RENEWED AT MATURITY EXAMPLE: The maker pays only $1, 000 plus the $105 interest on the $6, 000 note and signs a new $5, 000, 60 -day, 10. 5% note. Old note is removed, Interest expense of $105 is recognized, Cash is reduced and new note is recorded.
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 Aug DESCRIPTION 15 Notes Payable (old note) Interest Expense Cash Notes Payable Paid interest and part of old note and issued new note PR DEBIT CREDIT 6, 000 105 1, 105 5, 000
NOTES PAYABLE REGISTER Date Interest Maker Time Due Date Amount Issued Rate Amount 20 -Apr. 14 L. Knoop 60 -day June 13 2, 000. 00 9% 30. 00 May 13 Apex Bank June 2 S. Bront 90 -day Aug 11 8, 000. 00 10% 30 -day July 2 1, 500. 00 11% Multiple notes are recorded on a Notes Payable Register. 200. 00 13. 75
Amount 2, 000. 00 NOTES PAYABLE REGISTER Interest Date Paid Remarks Rate Amount 9% 30. 00 June 13 Settled 2/14 invoice 8, 000. 00 10% 1, 500. 00 11% 200. 00 13. 75 Settled 4/2 invoice
ACCRUED INTEREST PAYABLE EXAMPLE: Issued a $900, 60 -day 10% note on May 31. June 30 is the company’s fiscal year end. An adjusting entry is needed on June 30 to record the interest accrued on the note from May 31 to June 30.
GENERAL JOURNAL DATE 1 2 3 4 5 6 7 8 9 10 11 DESCRIPTION June 30 Interest Expense Accrued Interest Payable Interest accrued on note payable PR DEBIT CREDIT 7. 50
ACCRUED INTEREST PAYABLE EXAMPLE: If instead it was a $900, 60 -day noninterest-bearing note that was discounted at the bank at 10%. An adjusting entry is needed on June 30 to move the interest for the period (May 31 to June 30) from Discount on Notes Payable to the Interest Expense account.
GENERAL JOURNAL DATE 1 2 3 4 DESCRIPTION PR DEBIT CREDIT May 31 Cash 885 Discount on Notes Payable Issued note for bank loan 5 6 7 8 9 10 11 Journal entry to record note’s issuance 15 900
GENERAL JOURNAL DATE 1 2 3 4 DESCRIPTION May 31 Cash PR DEBIT CREDIT 885 Discount on Notes Payable Issued note for bank loan 15 900 5 6 7 8 9 10 11 June 30 Interest Expense Discount on Notes Payable Interest accrued on note payable 7. 50
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