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Lecture Financial accounting - Appendix 3A: An alternative method of recording deferrals, this chapter prepare adjusting entries for prepaid expenses originally recorded in an expense account, prepare adjusting entries for unearned revenues originally recorded in a revenue account. | RAECHEL WIGHT FINANCIAL ACCOUNTING THIRD ÍDCDON PERDISCO These lecture slides are designed to accompany Financial Accounting Third Edition Other features include X HI Chapter summary videos MP3 audio podcasts VirtualTutor e-learning AntiCheat and AutoGrade homework Detailed instructor resources To find out more visit perdisco.com finocc Chapter 3 Adjusting the accounts Appendix 3A An alternative method of recording deferrals Learning objectives 1. Prepare adjusting entries for prepaid expenses originally recorded in an expense account 2. Prepare adjusting entries for unearned revenues originally recorded in a revenue .