Sample works of mine from my Intermediate Accounting class.

1. John Gleason, M.D.
Conversion of Income Statement Data From Cash Basis To Accrual Basis
For The Year 2007
Adjustments
Cash Basis Add Subtract Accrual Basis
Collections from customers $146,000
Accounts Receivable, Jan. 1 9,250
Accounts Receivable, Dec. 31 16,100
Unearned Service Revenue, Jan. 1 2,840
Unearned Service Revenue, Dec. 31 1,620
Service Revenue (accrual) $154,070
Disbursement for expenses $55,470
Prepaid Expenses Jan. 1 2,000
Prepaid Expenses Dec. 31 1775
Accrued Liabilities Jan. 1 3435
Accrued Liabilities Dec. 31 2200
Operating Expenses (accrual) $54,460
Excess of cash collections over
disbursements---cash basis $90,530
Net Income---accrual basis $99,610