Assurance Warranty Journal Entries

Lesson:

An assurance warranty is included in an offering's price, at time of purchase.

Assuming that there will be a reasonably estimable value for the warranty's ultimate cost to the vendor, it must be booked at time of sale.

You're an accountant trying to figure out how to book some assurance warranty information on the balance sheet.

Here are the relevant facts:

  • The company was forced to incur costs of $252 in costs after a warranty claim.
  • The company will has not yet paid foe the warranty claim.

What journal entries should be added to the balance sheet?

Answer:

  • Warranty Claim with an Assurance Warranty
    Warranty Liability     $252.00    
         Accounts Payable     $252.00    
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