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Instructions & Overview
Welcome to the Evans Consulting Accounting project! (See summary project submissions below.)
This accounting project is being done in Excel which is equivalent to a 'manual' accounting system utilizing the principles of "double entry accounting" as explained in Chapter 2. This enables you to learn the flow of data through an accounting system from the initial individual transactions being recorded to the financial statements representing the results of one month's transactions and the financial position of Evans Consulting at the end of that month (June 2012). If you entered these transactions in a computerized accounting system like Quickbooks you wouldn't see the 'flow of data'.
Evans Consulting is a 'service business' (pg 5) and has no physical products. Chapters 6 & 7 cover merchandising but that is not covered in the accounting project. This project covers the first month of business and therefore there are no beginning balances. After completion of this project you have learned 1. how to set up a double entry accounting system in Excel, 2. How to enter external transactions with third parties in the proper journal entry format, 3. How to post those transactions to the general ledger (GL) and update each GL account, 4. How to do adjusting entries at the end of the month to recognize expenses not recorded by the previous 'external transactions'. 5. How to utilize a worksheet to do trial balances, 6. How to prepare financial statements in conformity with generally accepted accounting principles and finally, 6. How to "close" the end of the month and prepare a post closing trial balance. This last step sets the accounting system up for the next month's transactions to be entered.
In this process of using Excel you will be demonstrating what you learned in the Excel Practice and Quiz in the first week of class. This includes formatting each page for printing, proper $ signs and underscoring and utilizing formulas.
This project is sycronized to your weekly progress thru the text book. Evans1 is based on what you learn in Chapter 2. Evans2 based on chapter 3. Evans3 based on Chapter 4. Evans4 is your last submission which should be 100% correct and properly formatted for printing. In chapter 1 you learned the accounting equation and how to enter transactions into the accounting equation and summarize them  to column totals for the month.  You then prepared financial statements from those column totals.  In chapter 2 you learned the accounting equation using 'T' accounts for each account rather than a column.  Instead of '+' and '-' you learned 'Left' and 'Right' which translated to 'Debits' and 'Credits'.  Now the accounting equation is in terms of Debits and Credits which must always be equal.  You learned how to 'journalize' transactions and posting them to 'T' accounts.  The 'T' accounts relate to the debit & credit columns in the journal and also in each general ledger account.

After each corrected submission has been sent back to you, you are required to make any corrections in your 'original' Evans Excel before proceeding to do the work required in the next submission. ( Do not erase the red corrections and submit the corrected copy I sent back to you.)
Follow instructions precisely. Do not submit more or less than required for any submission.
You are required to have done the quiz in Cengage related to the Evans submission prior to your submission.
You are required to watch all the videos provided in this project. (Some are available in both Canvas and in Excel.)
Note: Cengagenow exercises don't require explanations below each journal entry (JE) even though they are shown as part of a standard JE format on page 64. All Canvas Excel assignments require explanations with all details of the transaction.
(All accounting firms require explanations also!)
This project is done in Excel by Microsoft. Not Google's Excel or any other.
Assignment details & Video Demo
                                Watch video demonstrations for each submission:
                                Evans project overview (10 min)
                                Evans1 Video Demonstration of this assignment.
                                    Journalizing and posting to GL:
                                Posting JE's to GL & Calculating balance of GL accnt.
                                 (Covered in first three minutes of video.)
                                Evans2 Video: Adjusting entries and Worksheet.
                                (Video by McGraw-Hill a different publisher. Chapter #'s different than Cengage's.)
                                Evans3 Video: Two Step Closing process by Cengage:
                                    https://college.cengage.com/geyser/warren_9781337272094/videos/video.html?asset=wrd27e_tmm_ch4_lo3
Evans1: Submission #1. (Use this as a check list before you submit!)
1. Save Excel with Your name + Evans Project
Sample: Lname, Fname Evans1
2. Journalize A-G and post to GL (include trans # at beginning of each explanation. A, B, etc)
3. Prepare the Unadjusted Trial Balance in the Worksheet
4. Format for printing & Submit for grading
5. Do not continue until Evans1 graded and you have corrected your original Evans Project.
Evans2: Submission #2. "Evans2"
5. Prepare Adjusted Trial Balance including Income Statement and Balance sheet sections.
6. Journailize Adjustments H-J and Post.
7. Prepare Financial Statements. Format for Printing.
(Note: #'s in TB & Financials s/b supported by balances in GL or - 15 pts each.)
8. Don't proceed to Evans3 until Evans2 Corrected.
Evans3: Submission #3. "Evans3"
1. Journalize closing entries (K, L) Pg 171 27e
2. Post to GL,
3. Prepare post closing trial balance.
4. Don't proceed to Evans4 until Evans3 is corrected!
Evans4: Submission #4. Make all corrections in Evans3 including page print formatting. Be sure all corrections from Evans1, 2, &3 are done and submit the completed project. You should be able to "preview" all reports in the Evans4 assighnment page. That is where your professor will score your submission.
Note: Cengagenow exercises don't require explanations below each JE. All Canvas Excel assignments do!
https://college.cengage.com/geyser/warren_9781337272094/videos/video.html?asset=wrd27e_tmm_ch4_lo3
Grading
        Errors in one submission must be corrected or they will be...