

{"id":25793,"date":"2020-04-24T07:46:34","date_gmt":"2020-04-24T07:46:34","guid":{"rendered":"https:\/\/billfortney.com\/?p=25793"},"modified":"2021-08-27T13:32:35","modified_gmt":"2021-08-27T13:32:35","slug":"how-do-i-get-rid-of-opening-balance-equity-in","status":"publish","type":"post","link":"https:\/\/billfortney.com\/?p=25793","title":{"rendered":"How Do I Get Rid Of Opening Balance Equity In Quickbooks?"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Accounting Ratios<\/a><\/li>\n<li><a href=\"#toc-1\">What Are Opening Entries In Accounting?<\/a><\/li>\n<li><a href=\"#toc-2\">What Is Opening Balance Sheet?<\/a><\/li>\n<li><a href=\"#toc-3\">How To Delete The Opening Balance Equity Into Qb Online To Adjust The Balance For Deletion?<\/a><\/li>\n<li><a href=\"#toc-4\">What Is Open Equity?<\/a><\/li>\n<li><a href=\"#toc-6\">Opening Balance Equity 08<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px%\" alt=\"opening balance equity\"\/><\/p>\n<p>Treasury Stock is reported on Line 26, Columns &#038; of Schedule L. The Paid in Capital is reported on Line 23, Columns &#038; of Schedule L. Accounts Payable &#8211; This item represents the amount that the corporation owed at the beginning and end of the year to vendors for products and services purchased on credit. The beginning and ending amounts for Accounts Payable are reported on Line 16, Columns b &#038; d of Schedule L.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"258px%\" alt=\"opening balance equity\"\/><\/p>\n<p>If you are unable to see the option to terminate an employee on your list of active employees on the company payroll, this mostly implies that they have some history. Thus, if you change the employee status instead of deleting it on QuickBooks, the profile and pay records remain in your accounting database without any data loss in your tax payments. For example, when you add a new bank account to your Quickbooks Online account, the initial balance will appear in the bank account as well as the Opening Balance Equity account. The cash disbursement journal is a record of cash transactions. It is used to track the movement of money in and out of the business. The debited account in this case is the inventory requirements account, and since it is not part of the accounts payable, we book the amount under the other accounts. In the Money column we state the corresponding credit amount.<\/p>\n<p>In reality, no real estate transaction is limited to an increase in assets and liabilities. In other words, it\u2019s never just a balance sheet transaction. You most likely have a down payment and closing costs that you pay in cash. Likewise, the closing costs will need to be accurately recorded as expenses.<\/p>\n<p>The corporation may use a less accelerated depreciation method such as straight line on their accounting records resulting in the difference between the tax return and the book records depreciation amounts. This difference is shown in the current year with respect to this year&#8217;s income on the Schedule M-1 &#8211; Reconciliation of Income . Upon entering this field, the user should select &#8216;NEW&#8217; and then enter a description of the Other Current Asset and then enter the beginning and ending balance amounts. These &#8216;Other Current Assets&#8217; are required to be itemized on a statement attached to the tax return and they are reported on Line 6, Columns &#038; of Schedule L.<\/p>\n<h2 id=\"toc-0\">Accounting Ratios<\/h2>\n<p>ROE is the ratio of net income to average common equity and numerous economic factors can affect the ROE including changes in net income and fluctuations in equity. An ending balance amount automatically pulls from the entries made in the tax return that calculated amortization. 15.Land &#8211; In this section, the beginning and ending amounts of any land owned by the corporation are entered. If land is entered in the depreciation module in any other section of the tax return as a non-depreciable asset, those amounts will automatically pull to the ending balance amount.<\/p>\n<p>Generally this only occurs when a new set of books is opened, as any accounts created thereafter can have both ends originate from within the business. For instance, a new bank account can have its beginning balance fed by transferring from an existing account or a loan will contribute its asset and liability simultaneously. All business types use owner&#8217;s equity, but only sole proprietorships name the balance sheet account &#8220;owner&#8217;s equity.&#8221; <a href=\"https:\/\/home.treasury.gov\/policy-issues\/cares\">CARES Act<\/a> Partners use the term &#8220;partners&#8217; equity&#8221; and corporations use &#8220;retained earnings.&#8221; Repeat these steps until you have entered the opening balances for each of your bank accounts. If you have bank items entered in your previous accounting system that have not cleared your bank account, record them here on separate lines using the date of the original transaction. You can then reconcile them after they appear on your statement.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"256px%\" alt=\"opening balance equity\"\/><\/p>\n<p>A cash disbursement journal is a document that is prepared to maintain a detailed record of all public company cash disbursement activities. A CDJ can be used to improve internal and external controls and provide an audit trail of cash movement across the company.<\/p>\n<h2 id=\"toc-1\">What Are Opening Entries In Accounting?<\/h2>\n<p>The opening entry will vary from business to business depending on the contents of its opening balance sheet. When your setup of all Balance Sheet balances is complete, the balance in Opening Balance Equity should equal Retained Earnings.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"252px%\" alt=\"opening balance equity\"\/><\/p>\n<p>When you reach the banking page, a pop-up window will appear, prompting you to enter the opening balances for your accounts. This can be counterproductive if actual sales and profits do not match management\u2019s growth expectations. Management can also use the company\u2019s assets inefficiently if it misallocates production capabilities and responsibilities. A more effective solution may be to consolidate or integrate different functions. Companies use the measure of return on assets to determine whether they are achieving sufficient returns on their capital investments. Another example is the return of goods in cash or cash equivalents. The accounted debited in this case will be Store Supplies and since it does not fall under Accounts Payable, we will enter the amount under the Other Accounts.<\/p>\n<h2 id=\"toc-2\">What Is Opening Balance Sheet?<\/h2>\n<p>Select the account for which you are entering an opening balance. Repeat these steps to enter all outstanding invoices and credit notes for each of your vendors. If you have any outstanding payments on account, enter them as credit notes, which you can then allocate to an invoice at a later date. Repeat these steps to enter all outstanding invoices and credit notes for each of your customers. If you have any outstanding payments on account, enter these as credit notes.<\/p>\n<ul>\n<li>Download the latest available release of our FREE financial projections template by subscribing to our mailing list.<\/li>\n<li>The journal records the assets, liabilities and equity of the business in the general ledger as opening balances.<\/li>\n<li>The beginning and ending Depletable Asset amounts are reported on Line 11a, Columns &#038; of Schedule L.<\/li>\n<li>The bookkeeper might also decide to add a column with a short description of the purchase details.<\/li>\n<li>This journal is a special journal for recording all outgoing cash flows of the company.<\/li>\n<\/ul>\n<p>The two accounts involved in this transaction will get respective debit and credit entries. Shareholders\u2019 equity comes from the balance sheet\u2014a running balance of a company\u2019s entire history of changes in assets and liabilities. Shareholders\u2019 equity is equal to assets minus liabilities or share capital plus retained earnings minus share buybacks. 13.Depletable Assets &#8211; In this section, the beginning and ending amounts for any asset subject to Depletion are entered.<\/p>\n<h2 id=\"toc-3\">How To Delete The Opening Balance Equity Into Qb Online To Adjust The Balance For Deletion?<\/h2>\n<p>Keep in mind that closing the balance equity to retained earnings or to owner\u2019s equity is essentially the same concept. These equity accounts are just labeled differently to represent the ownership or form of a business. Opening Balance Equity accounts show up under the equity section of a balance sheet along with the other equity accounts like retained earnings. An opening balance equity account is usually created automatically and not manually. This confuses many people who see a balance for an account they don&#8217;t even remember making. @lyndaand Matthew @ParkwayInchere to give you a live discussion on what an equity account is and it&#8217;s meaning to the business owner as well as its relationship to the other balance sheet accounts.<\/p>\n<p>A CDJ can be prepared by a company\u2019s controller, controller\u2019s assistant or other internal or external accounting staff. The bookkeeper might also decide to add a column with a short description of the purchase details. In addition, you will also see the amount of the invoice and specific accounts that were involved in the transaction. Usually, at the end of the month, the bookkeeper will total the amounts for each account and transfer the total to the Purchases account. All that is required is to restate all prior calculations of EPS using the increased number of shares. For example, assume a company reported EPS for the year as $1.20 (or $120,000\/100,000 shares) and earned $120,000 of net income during the year. The only change in common stock was a two-for-one stock split on December 1, which doubled the shares outstanding to 200,000.<\/p>\n<h2 id=\"toc-4\">What Is Open Equity?<\/h2>\n<p>Also, you can simplify and automate the process using Dancing Numbers which will help in saving time and increasing efficiency and productivity. Just fill in the data in the relevant fields and apply the appropriate features and it\u2019s done. One of the most common reasons for a fat amount sitting in opening an equity account is unbalanced bank reconciliation, it must have been not balanced to zero before the completion.<\/p>\n<p>19.Total Assets &#8211; This is a calculated amount by the tax program, consisting of ALL the amounts <a href=\"https:\/\/online-accounting.net\/understanding-and-fixing-opening-balance-equity-in\/\">opening balance equity<\/a> entered on this Asset Menu. Total Assets are reported on Line 15, Columns &#038; of Schedule L.<\/p>\n<p>Once all of the beginning balances are entered, the remaining balance in <a href=\"https:\/\/online-accounting.net\/\">https:\/\/online-accounting.net\/<\/a> can be apportioned between the proper equity accounts using another journal entry. Investors use ROE in combination with other financial ratios to analyze and compare different companies in an industry. If a company has preferred shares outstanding, you would subtract preferred dividends from net income to get the net income attributable to shareholders.<\/p>\n<p>This is a built-in tool that can help see the history of changes made to transactions and who added them. I&#8217;ll be happy to provide some clarification on this <a href=\"https:\/\/www.google.com\/search?q=contra+asset+account&#038;biw=1629&#038;bih=839&#038;hl=en&#038;gl=US&#038;ei=Vc1lYPe5KaGJrwTXnIewBA&#038;oq=contra+asset+account\">contra asset account<\/a> issue. Rather than the worth of your business, Equity is more aptly defined as an individual&#8217;s worth in the business. For example, if an individual invests $20,000 in the company but also brings in a $10,000 liability, their initial Capital is $10,000 .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Accounting Ratios What Are Opening Entries In Accounting? What Is Opening Balance Sheet? How To Delete The Opening Balance Equity Into Qb Online To Adjust The Balance For Deletion? What Is Open Equity? Opening Balance Equity 08 Treasury Stock is reported on Line 26, Columns &#038; of Schedule L. The Paid in Capital is [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[28],"tags":[],"class_list":["post-25793","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/billfortney.com\/index.php?rest_route=\/wp\/v2\/posts\/25793","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/billfortney.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/billfortney.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/billfortney.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/billfortney.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=25793"}],"version-history":[{"count":1,"href":"https:\/\/billfortney.com\/index.php?rest_route=\/wp\/v2\/posts\/25793\/revisions"}],"predecessor-version":[{"id":25794,"href":"https:\/\/billfortney.com\/index.php?rest_route=\/wp\/v2\/posts\/25793\/revisions\/25794"}],"wp:attachment":[{"href":"https:\/\/billfortney.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/billfortney.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=25793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/billfortney.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}