Account Information

Account Type Statement of Financial Position
Normal Balance Debit

Definition

Rent amounts paid in advance for future periods

Common Journal Entries

Record prepaid rent

Dr. Prepaid Rent
Cr. Bank Account

Amortize portion of prepaid rent

Dr. Rent Expense
Cr. Prepaid Rent

Pay prepaid rent in cash

Dr. Prepaid Rent
Cr. Cash in Hand

Adjust prepaid rent at period end

Dr. Rent Expense
Cr. Prepaid Rent

Record prepaid rent

Dr. Prepaid Rent
Cr. Bank Account

Amortize portion of prepaid rent

Dr. Rent Expense
Cr. Prepaid Rent

Pay prepaid rent in cash

Dr. Prepaid Rent
Cr. Cash in Hand

Adjust prepaid rent at period end

Dr. Rent Expense
Cr. Prepaid Rent