The document provides information about merchandising activities for an accounting course. It discusses merchandising companies and how they earn revenue through product sales. It describes the operating cycle of merchandising firms from purchasing inventory to collecting cash from sales. The document also covers inventory systems, purchase and sales transactions, discounts, returns and allowances.
This document is CIT Group Inc.'s Form 10-Q quarterly report filed with the SEC for the quarter ended June 30, 2008. It includes CIT's consolidated financial statements and notes. The financial statements show that for the quarter, CIT had a net loss of over $2 billion, primarily due to losses from discontinued operations. Total assets were over $87 billion and total liabilities were over $81 billion. CIT's common stockholders' equity declined to $5.1 billion from $6.5 billion at the end of 2007, driven largely by the quarter's net loss.
1) The document describes the accounting cycle from an unadjusted trial balance to an adjusted trial balance and financial statements. It discusses preparing financial statements directly from the adjusted trial balance and includes exhibits of financial statements.
2) It then covers closing entries, explaining that nominal accounts must be zeroed out at the start of each period while real accounts carry over balances. Closing entries transfer nominal account balances to a income summary account.
3) The document concludes with examples and an exhibit showing the flow of closing entries, including debiting income summary for expenses and crediting expense accounts, then debiting income summary and crediting capital for net income. All related accounts are zeroed out after closing entries.
The document contains information on accounting concepts, financial statements, cost and management accounting, and accounting adjustments. It includes short questions defining key accounting terms and concepts, as well as long questions requiring explanations of accounting principles and preparation of financial statements. The document covers topics such as the objectives and functions of accounting, differences between financial, cost, and management accounting, preparation of final accounts, accounting adjustments, and inventory valuation.
This document is CIT Group's quarterly report filed with the SEC for the quarter ended March 31, 2008. It includes CIT's consolidated balance sheet, income statement, statement of stockholders' equity, and cash flow statement for the quarter. The consolidated financial statements show that CIT had a net loss of $257.2 million for the quarter due to a $464.5 million provision for credit losses and a $140.5 million valuation allowance for receivables held for sale. Total assets were $95.7 billion as of March 31, 2008, and total stockholders' equity was $6.6 billion.
The document presents the key impacts of adopting IFRS accounting standards on CTEEP's 2Q11 financial results. Some of the main effects include increases to trade accounts receivable, inventory, and net operating revenue under IFRS. Gross operating revenue grew 38.0% in 2Q11 compared to the prior year period. The presentation also shows increases in gross revenue and profit before reversal of interest on own capital from adopting IFRS, and reviews cash flows. Overall the document provides an overview of CTEEP's 2Q11 financial performance and the impact of transitioning to IFRS reporting.
- The document discusses Delta Airlines' financial results for the first quarter of 2007, including revenue, costs, debt, cash flow and other metrics. It provides figures for 2007 as well as comparisons to 2006 and 2005.
- Many of the metrics are presented both as reported and excluding certain one-time accounting adjustments and reorganization expenses, which management believes provides a better view of comparable operating performance.
- Forward-looking statements are presented but investors are cautioned not to place undue reliance on them, as Delta's actual future results may differ materially due to various risks and uncertainties.
This document is Dover Corporation's quarterly report filed with the SEC for the quarter ended June 30, 2007. It includes Dover's condensed consolidated financial statements for the quarter, showing revenue increased 12% to $1.86 billion compared to the same quarter last year. Net earnings were $172.2 million compared to $71.9 million in the prior year quarter. The report also includes management's discussion and analysis of the financial results, quantitative and qualitative disclosures about market risk, and certifications regarding the accuracy of the financial statements.
This document is CIT Group Inc.'s quarterly report filed with the SEC for the quarter ended September 30, 2008. It includes CIT's consolidated balance sheets, statements of income, and statements of cash flows for the quarters and nine months ended September 30, 2008 and 2007. Some key details include that CIT reported a net loss of $317 million for the third quarter of 2008 compared to a net loss of $46 million for the same period in 2007. For the nine months ended September 30, 2008, CIT reported a net loss of $2.7 billion compared to net income of $20 million for the same period in 2007. Total assets decreased to $80.8 billion as of September 30, 2008
This document is CIT Group Inc.'s Form 10-Q quarterly report filed with the SEC for the quarter ended June 30, 2008. It includes CIT's consolidated financial statements and notes. The financial statements show that for the quarter, CIT had a net loss of over $2 billion, primarily due to losses from discontinued operations. Total assets were over $87 billion and total liabilities were over $81 billion. CIT's common stockholders' equity declined to $5.1 billion from $6.5 billion at the end of 2007, driven largely by the quarter's net loss.
1) The document describes the accounting cycle from an unadjusted trial balance to an adjusted trial balance and financial statements. It discusses preparing financial statements directly from the adjusted trial balance and includes exhibits of financial statements.
2) It then covers closing entries, explaining that nominal accounts must be zeroed out at the start of each period while real accounts carry over balances. Closing entries transfer nominal account balances to a income summary account.
3) The document concludes with examples and an exhibit showing the flow of closing entries, including debiting income summary for expenses and crediting expense accounts, then debiting income summary and crediting capital for net income. All related accounts are zeroed out after closing entries.
The document contains information on accounting concepts, financial statements, cost and management accounting, and accounting adjustments. It includes short questions defining key accounting terms and concepts, as well as long questions requiring explanations of accounting principles and preparation of financial statements. The document covers topics such as the objectives and functions of accounting, differences between financial, cost, and management accounting, preparation of final accounts, accounting adjustments, and inventory valuation.
This document is CIT Group's quarterly report filed with the SEC for the quarter ended March 31, 2008. It includes CIT's consolidated balance sheet, income statement, statement of stockholders' equity, and cash flow statement for the quarter. The consolidated financial statements show that CIT had a net loss of $257.2 million for the quarter due to a $464.5 million provision for credit losses and a $140.5 million valuation allowance for receivables held for sale. Total assets were $95.7 billion as of March 31, 2008, and total stockholders' equity was $6.6 billion.
The document presents the key impacts of adopting IFRS accounting standards on CTEEP's 2Q11 financial results. Some of the main effects include increases to trade accounts receivable, inventory, and net operating revenue under IFRS. Gross operating revenue grew 38.0% in 2Q11 compared to the prior year period. The presentation also shows increases in gross revenue and profit before reversal of interest on own capital from adopting IFRS, and reviews cash flows. Overall the document provides an overview of CTEEP's 2Q11 financial performance and the impact of transitioning to IFRS reporting.
- The document discusses Delta Airlines' financial results for the first quarter of 2007, including revenue, costs, debt, cash flow and other metrics. It provides figures for 2007 as well as comparisons to 2006 and 2005.
- Many of the metrics are presented both as reported and excluding certain one-time accounting adjustments and reorganization expenses, which management believes provides a better view of comparable operating performance.
- Forward-looking statements are presented but investors are cautioned not to place undue reliance on them, as Delta's actual future results may differ materially due to various risks and uncertainties.
This document is Dover Corporation's quarterly report filed with the SEC for the quarter ended June 30, 2007. It includes Dover's condensed consolidated financial statements for the quarter, showing revenue increased 12% to $1.86 billion compared to the same quarter last year. Net earnings were $172.2 million compared to $71.9 million in the prior year quarter. The report also includes management's discussion and analysis of the financial results, quantitative and qualitative disclosures about market risk, and certifications regarding the accuracy of the financial statements.
This document is CIT Group Inc.'s quarterly report filed with the SEC for the quarter ended September 30, 2008. It includes CIT's consolidated balance sheets, statements of income, and statements of cash flows for the quarters and nine months ended September 30, 2008 and 2007. Some key details include that CIT reported a net loss of $317 million for the third quarter of 2008 compared to a net loss of $46 million for the same period in 2007. For the nine months ended September 30, 2008, CIT reported a net loss of $2.7 billion compared to net income of $20 million for the same period in 2007. Total assets decreased to $80.8 billion as of September 30, 2008
This document provides an overview of Chapter 2 - Financial Statement and Cash Flows from a foundations of finance course. It includes sample true/false and multiple choice questions about key financial concepts like income statements, balance sheets, financial ratios, and cash flows. It also includes a partial balance sheet for Waya Inc. Corporation and financial data to complete the balance sheet. The balance sheet shows assets, liabilities, and stockholders' equity for the company as of December 31, 2011.
This document contains 10 problems related to engineering management concepts including financial ratios, cash flows, present worth, investment analysis, and compound interest. The problems involve calculating financial ratios from balance sheet data, comparing loans with different interest rates, constructing cash flow diagrams, using the rule of 72 to estimate interest rates, and applying cash flow formulae to investment analysis questions. The total marks for the assignment are 135, split between the two sections.
The document analyzes cash flow statements and how they segregate cash flows from operating, investing, and financing activities. It provides examples of inflows and outflows for each category on a cash flow statement, including sales and expenses for operating cash flows, purchases and sales of property for investing cash flows, and loans and dividends for financing cash flows. It demonstrates how to analyze a sample cash flow statement for a company.
2 cash flow and financial statement analysisMalinga Perera
This document discusses various financial analysis tools and ratios used to analyze a company's cash flows, financial statements, and overall financial health. It defines key terms like operating activities, investing activities, financing activities, common stock, preferred stock, equity, assets, and liabilities. It also explains different types of financial ratios used to evaluate a company's profitability, liquidity, asset management, financial structure, and cash flows. These ratios include the current ratio, quick ratio, debt-to-equity ratio, times interest earned ratio, debtors' turnover ratio, and inventory turnover ratio.
The document provides sample questions and multiple choice answers for an ACC 290 Final Exam. It includes 19 questions testing concepts like:
1) Which financial statement is used to determine cash generated from operations.
2) The typical order for preparing the four basic financial statements.
3) Normal balances and classifications of transactions for assets.
The questions cover accounting concepts like financial statements, journal entries, adjusting entries, trial balances, closing entries and calculating cost of goods sold.
This annual report summarizes the financial statements and performance of China Youth Media, Inc. for the years ending December 31, 2008 and December 31, 2007. Some key details:
- Total assets increased from $911,444 in 2007 to $8,961,778 in 2008 primarily due to an increase in intangible assets.
- Total liabilities increased from $2,496,206 to $3,421,146 over the same period mainly due to increases in convertible notes payable and accrued liabilities.
- Revenue decreased from $592,365 in 2007 to $106,898 in 2008 while total operating expenses declined slightly. This resulted in an operating loss of $2,
Expeditors International of Washington, 3rd01qerfinance39
- Expeditors International of Washington reported a 7% increase in net earnings for Q3 2001 compared to Q3 2000, reaching a record quarterly net of $27.4 million.
- Net revenues increased 4% for Q3 2001 while total revenues decreased 10% and operating income increased 6% compared to the same period last year.
- For the first nine months of 2001, net earnings increased 23% year-over-year, with net revenues up 14% and operating income rising 19%.
Expeditors International of Washington, 1st05qerfinance39
Expeditors International of Washington reported a 19% increase in net earnings for the first quarter of 2005 compared to the same period in 2004. Net revenues increased 14% to $230.7 million, while operating income rose 18% to $57.6 million. The company opened several new offices globally during the quarter and saw revenue and operating income growth across all regions and business segments. Chairman and CEO Peter Rose attributed the strong results to the company's focus on customer service and technological solutions to meet customer needs.
Expeditors International of Washington, 2nd00qerfinance39
- Expeditors International announced a 37% increase in quarterly net earnings to $18.1 million compared to $13.2 million in the same quarter the previous year.
- Total revenues for the quarter increased 22% to $404.5 million while operating income rose 34% to $27.7 million.
- For the six month period, net earnings increased 38% to $31.5 million, total revenues grew 22% to $753.5 million, and operating income increased 37% to $48.6 million.
The document discusses key financial statements including the balance sheet, income statement, and statement of cash flows. It provides an example balance sheet and income statement for a sample company, U.S. Composite Corporation, and explains some of the key components and analysis of each statement. The balance sheet presents a company's assets, liabilities, and equity at a point in time, while the income statement measures financial performance over a period of time by reporting revenues, expenses, and net income.
The document discusses accounting statements and cash flow. It provides an overview of key statements including the balance sheet, income statement, and statement of cash flows. The balance sheet presents a company's assets, liabilities, and equity on a given date. The income statement measures performance over a period of time by reporting revenues and expenses. The statement of cash flows reconciles cash flows from operating, investing, and financing activities. Sample statements are presented for a company called U.S. Composite Corporation to illustrate the components and analysis of each.
The document discusses a cash flow statement presented by three students. It defines a cash flow statement as a summary of a firm's cash receipts and payments during a period of time. It explains that cash flows come from operating, investing and financing activities. Operating activities include cash from sales and cash paid for expenses. The document outlines the importance, uses and users of the cash flow statement.
Lizard Ltd. requires a statement of cash flows for the year ended June 30, 2010. Information is provided from the balance sheet, income statement, and notes on property, plant and equipment. The statement of cash flows will need to account for cash flows from operating, investing and financing activities such as the sale of a piece of plant equipment, purchase and sale of other assets, changes in current assets and liabilities, borrowing, dividends received and paid.
1) The document discusses steps in preparing a worksheet and completing the accounting cycle including closing entries.
2) It provides examples of adjusting entries, closing entries, and a classified balance sheet.
3) The objectives are to understand worksheet preparation, closing books, correcting entries, and the classified balance sheet.
Expeditors International of Washington, 2nd05qerfinance39
Expeditors International of Washington, Inc. announced a 19% increase in net earnings for the second quarter of 2005 compared to the same period in 2004. Net revenues increased 13% and operating income rose 17%. For the first six months of 2005, net earnings were up 19% and net revenues increased 13% compared to the first half of 2004. The company attributed the strong financial results to increased demand from customers in retail rushing imports from China ahead of new trade restrictions.
Discrepancies on Chapter 5 5.4 The following selected AlyciaGold776
Discrepancies on Chapter 5
5.4 The following selected transactions were completed during August between Summit Company and Beartooth Co.:
Aug.
1
Summit Company sold merchandise on account to Beartooth Co., $48,000, terms FOB destination, n/15. The cost of the goods sold was $28,800.
2
Summit Company paid freight of $1,150 for delivery of merchandise sold to Beartooth Co. on August 1.
5
Summit Company sold merchandise on account to Beartooth Co., $66,000, terms FOB shipping point, n/eom. The cost of the goods sold was $40,000.
9
Beartooth Co. paid freight of $2,300 on August 5 purchase from Summit Company.
15
Summit Company sold merchandise on account to Beartooth Co., $58,700, terms FOB shipping point, n/45. Summit paid freight of $1,675, which was added to the invoice. The cost of the goods sold was $35,000.
16
Beartooth Co. paid Summit Company for purchase of August 1.
20
Summit Company paid Beartooth Co. a cash refund of $1,000 for defective merchandise purchased on August 1. Beartooth Co. kept the merchandise.
31
Beartooth Co. paid Summit Company on account for purchase of August 5.
31
Summit Company issued Beartooth Co. a credit memo for merchandise with an invoice amount of $4,000 that was returned from the August 15 sale. The cost of the merchandise returned was $2,500.
Required:
Journalize the August transactions for (1) Summit Company and (2) Beartooth Co.
Chart of Accounts-Summit Company
CHART OF ACCOUNTS
Summit Company
General Ledger
ASSETS
110
Cash
121
Accounts Receivable-Beartooth Co.
125
Notes Receivable
130
Inventory
131
Estimated Returns Inventory
140
Office Supplies
141
Store Supplies
142
Prepaid Insurance
180
Land
192
Store Equipment
193
Accumulated Depreciation-Store Equipment
194
Office Equipment
195
Accumulated Depreciation-Office Equipment
LIABILITIES
210
Accounts Payable
216
Salaries Payable
218
Sales Tax Payable
219
Customer Refunds Payable
221
Notes Payable
EQUITY
310
Common Stock
311
Retained Earnings
312
Dividends
REVENUE
410
Sales
610
Interest Revenue
EXPENSES
510
Cost of Goods Sold
521
Delivery Expense
522
Advertising Expense
524
Depreciation Expense-Store Equipment
525
Depreciation Expense-Office Equipment
526
Salaries Expense
531
Rent Expense
533
Insurance Expense
534
Store Supplies Expense
535
Office Supplies Expense
536
Credit Card Expense
539
Miscellaneous Expense
710
Interest Expense
Chart of Accounts-Beartooth Co.
CHART OF ACCOUNTS
Beartooth Co.
General Ledger
ASSETS
110
Cash
120
Accounts Receivable
125
Notes Receivable
130
Inventory
131
Estimated Returns Inventory
140
Office Supplies
141
Store Supplies
142
Prepaid Insurance
180
Land
192
Store Equipment
193
Accumulated Depreciation-Store Equipment
194
Office Equipment
195
Accumulated Depreciation-Office Equipment
LIABILITIES
211
Accounts Payable-Summit Company
216
Salaries Payable
218
Sales Tax Payable
219
Customer Refunds Payable
221
Notes Payable
EQUITY
310
Common Stock
311
Retained Earnings
312
Dividends
REVENUE
410
Sales
610
...
Intercompany transactions of non-current assets - depreciable assetsArthik Davianti
The document discusses accounting for transfers of depreciable assets between a parent company and its subsidiary. It provides an example of an upstream sale, where a subsidiary sells equipment to its parent company. The key steps are to record the sale and purchase transactions by the subsidiary and parent separately. Under the equity method, the parent must defer recognition of its share of the subsidiary's gain on the intercompany sale by crediting an investment account. In subsequent years, a portion of the deferred gain is recognized through adjusting consolidation entries.
The document discusses key accounting concepts such as assets, liabilities, owner's equity, balance sheets, income statements, and statements of cash flow. It provides examples of how to prepare these core financial statements for a small repair shop business. Specifically, it shows how to calculate owner's equity by subtracting liabilities from assets on the balance sheet. It also demonstrates how to organize revenue and expenses to calculate net income on the income statement.
The document summarizes the key steps in preparing final accounts from a trial balance:
1. The final accounts include a trading account, profit and loss account, and balance sheet. These are prepared using figures from the trial balance.
2. Items in the trial balance are written against the final account(s) in which they appear. Each item is only used once.
3. Closing stock does not appear in the trial balance but is noted separately. It is used twice - in the trading account and balance sheet.
4. Preparing the final accounts involves transferring figures from the double-entry accounts to the appropriate statement, using the trial balance as a summary.
Church Christian Ministry Financial Managementministrycpa
This document provides an overview of different accounting methods for churches and Christian ministries: accrual basis, cash basis, and modified cash basis accounting. It includes sample financial statements presented using each method, including balance sheets, statements of activities, and statements of cash flows. Supplementary schedules are also presented to provide additional details. The document concludes with discussions of financial audits, accounting software options, tax compliance, and internal financial controls.
SATTA MATKA DPBOSS KALYAN MATKA RESULTS KALYAN MATKA MATKA RESULT KALYAN MATKA TIPS SATTA MATKA MATKA COM MATKA PANA JODI TODAY BATTA SATKA MATKA PATTI JODI NUMBER MATKA RESULTS MATKA CHART MATKA JODI SATTA COM INDIA SATTA MATKA MATKA TIPS MATKA WAPKA ALL MATKA RESULT LIVE ONLINE MATKA RESULT KALYAN MATKA RESULT DPBOSS MATKA 143 MAIN MATKA KALYAN MATKA RESULTS KALYAN CHART KALYAN CHART
This document provides an overview of Chapter 2 - Financial Statement and Cash Flows from a foundations of finance course. It includes sample true/false and multiple choice questions about key financial concepts like income statements, balance sheets, financial ratios, and cash flows. It also includes a partial balance sheet for Waya Inc. Corporation and financial data to complete the balance sheet. The balance sheet shows assets, liabilities, and stockholders' equity for the company as of December 31, 2011.
This document contains 10 problems related to engineering management concepts including financial ratios, cash flows, present worth, investment analysis, and compound interest. The problems involve calculating financial ratios from balance sheet data, comparing loans with different interest rates, constructing cash flow diagrams, using the rule of 72 to estimate interest rates, and applying cash flow formulae to investment analysis questions. The total marks for the assignment are 135, split between the two sections.
The document analyzes cash flow statements and how they segregate cash flows from operating, investing, and financing activities. It provides examples of inflows and outflows for each category on a cash flow statement, including sales and expenses for operating cash flows, purchases and sales of property for investing cash flows, and loans and dividends for financing cash flows. It demonstrates how to analyze a sample cash flow statement for a company.
2 cash flow and financial statement analysisMalinga Perera
This document discusses various financial analysis tools and ratios used to analyze a company's cash flows, financial statements, and overall financial health. It defines key terms like operating activities, investing activities, financing activities, common stock, preferred stock, equity, assets, and liabilities. It also explains different types of financial ratios used to evaluate a company's profitability, liquidity, asset management, financial structure, and cash flows. These ratios include the current ratio, quick ratio, debt-to-equity ratio, times interest earned ratio, debtors' turnover ratio, and inventory turnover ratio.
The document provides sample questions and multiple choice answers for an ACC 290 Final Exam. It includes 19 questions testing concepts like:
1) Which financial statement is used to determine cash generated from operations.
2) The typical order for preparing the four basic financial statements.
3) Normal balances and classifications of transactions for assets.
The questions cover accounting concepts like financial statements, journal entries, adjusting entries, trial balances, closing entries and calculating cost of goods sold.
This annual report summarizes the financial statements and performance of China Youth Media, Inc. for the years ending December 31, 2008 and December 31, 2007. Some key details:
- Total assets increased from $911,444 in 2007 to $8,961,778 in 2008 primarily due to an increase in intangible assets.
- Total liabilities increased from $2,496,206 to $3,421,146 over the same period mainly due to increases in convertible notes payable and accrued liabilities.
- Revenue decreased from $592,365 in 2007 to $106,898 in 2008 while total operating expenses declined slightly. This resulted in an operating loss of $2,
Expeditors International of Washington, 3rd01qerfinance39
- Expeditors International of Washington reported a 7% increase in net earnings for Q3 2001 compared to Q3 2000, reaching a record quarterly net of $27.4 million.
- Net revenues increased 4% for Q3 2001 while total revenues decreased 10% and operating income increased 6% compared to the same period last year.
- For the first nine months of 2001, net earnings increased 23% year-over-year, with net revenues up 14% and operating income rising 19%.
Expeditors International of Washington, 1st05qerfinance39
Expeditors International of Washington reported a 19% increase in net earnings for the first quarter of 2005 compared to the same period in 2004. Net revenues increased 14% to $230.7 million, while operating income rose 18% to $57.6 million. The company opened several new offices globally during the quarter and saw revenue and operating income growth across all regions and business segments. Chairman and CEO Peter Rose attributed the strong results to the company's focus on customer service and technological solutions to meet customer needs.
Expeditors International of Washington, 2nd00qerfinance39
- Expeditors International announced a 37% increase in quarterly net earnings to $18.1 million compared to $13.2 million in the same quarter the previous year.
- Total revenues for the quarter increased 22% to $404.5 million while operating income rose 34% to $27.7 million.
- For the six month period, net earnings increased 38% to $31.5 million, total revenues grew 22% to $753.5 million, and operating income increased 37% to $48.6 million.
The document discusses key financial statements including the balance sheet, income statement, and statement of cash flows. It provides an example balance sheet and income statement for a sample company, U.S. Composite Corporation, and explains some of the key components and analysis of each statement. The balance sheet presents a company's assets, liabilities, and equity at a point in time, while the income statement measures financial performance over a period of time by reporting revenues, expenses, and net income.
The document discusses accounting statements and cash flow. It provides an overview of key statements including the balance sheet, income statement, and statement of cash flows. The balance sheet presents a company's assets, liabilities, and equity on a given date. The income statement measures performance over a period of time by reporting revenues and expenses. The statement of cash flows reconciles cash flows from operating, investing, and financing activities. Sample statements are presented for a company called U.S. Composite Corporation to illustrate the components and analysis of each.
The document discusses a cash flow statement presented by three students. It defines a cash flow statement as a summary of a firm's cash receipts and payments during a period of time. It explains that cash flows come from operating, investing and financing activities. Operating activities include cash from sales and cash paid for expenses. The document outlines the importance, uses and users of the cash flow statement.
Lizard Ltd. requires a statement of cash flows for the year ended June 30, 2010. Information is provided from the balance sheet, income statement, and notes on property, plant and equipment. The statement of cash flows will need to account for cash flows from operating, investing and financing activities such as the sale of a piece of plant equipment, purchase and sale of other assets, changes in current assets and liabilities, borrowing, dividends received and paid.
1) The document discusses steps in preparing a worksheet and completing the accounting cycle including closing entries.
2) It provides examples of adjusting entries, closing entries, and a classified balance sheet.
3) The objectives are to understand worksheet preparation, closing books, correcting entries, and the classified balance sheet.
Expeditors International of Washington, 2nd05qerfinance39
Expeditors International of Washington, Inc. announced a 19% increase in net earnings for the second quarter of 2005 compared to the same period in 2004. Net revenues increased 13% and operating income rose 17%. For the first six months of 2005, net earnings were up 19% and net revenues increased 13% compared to the first half of 2004. The company attributed the strong financial results to increased demand from customers in retail rushing imports from China ahead of new trade restrictions.
Discrepancies on Chapter 5 5.4 The following selected AlyciaGold776
Discrepancies on Chapter 5
5.4 The following selected transactions were completed during August between Summit Company and Beartooth Co.:
Aug.
1
Summit Company sold merchandise on account to Beartooth Co., $48,000, terms FOB destination, n/15. The cost of the goods sold was $28,800.
2
Summit Company paid freight of $1,150 for delivery of merchandise sold to Beartooth Co. on August 1.
5
Summit Company sold merchandise on account to Beartooth Co., $66,000, terms FOB shipping point, n/eom. The cost of the goods sold was $40,000.
9
Beartooth Co. paid freight of $2,300 on August 5 purchase from Summit Company.
15
Summit Company sold merchandise on account to Beartooth Co., $58,700, terms FOB shipping point, n/45. Summit paid freight of $1,675, which was added to the invoice. The cost of the goods sold was $35,000.
16
Beartooth Co. paid Summit Company for purchase of August 1.
20
Summit Company paid Beartooth Co. a cash refund of $1,000 for defective merchandise purchased on August 1. Beartooth Co. kept the merchandise.
31
Beartooth Co. paid Summit Company on account for purchase of August 5.
31
Summit Company issued Beartooth Co. a credit memo for merchandise with an invoice amount of $4,000 that was returned from the August 15 sale. The cost of the merchandise returned was $2,500.
Required:
Journalize the August transactions for (1) Summit Company and (2) Beartooth Co.
Chart of Accounts-Summit Company
CHART OF ACCOUNTS
Summit Company
General Ledger
ASSETS
110
Cash
121
Accounts Receivable-Beartooth Co.
125
Notes Receivable
130
Inventory
131
Estimated Returns Inventory
140
Office Supplies
141
Store Supplies
142
Prepaid Insurance
180
Land
192
Store Equipment
193
Accumulated Depreciation-Store Equipment
194
Office Equipment
195
Accumulated Depreciation-Office Equipment
LIABILITIES
210
Accounts Payable
216
Salaries Payable
218
Sales Tax Payable
219
Customer Refunds Payable
221
Notes Payable
EQUITY
310
Common Stock
311
Retained Earnings
312
Dividends
REVENUE
410
Sales
610
Interest Revenue
EXPENSES
510
Cost of Goods Sold
521
Delivery Expense
522
Advertising Expense
524
Depreciation Expense-Store Equipment
525
Depreciation Expense-Office Equipment
526
Salaries Expense
531
Rent Expense
533
Insurance Expense
534
Store Supplies Expense
535
Office Supplies Expense
536
Credit Card Expense
539
Miscellaneous Expense
710
Interest Expense
Chart of Accounts-Beartooth Co.
CHART OF ACCOUNTS
Beartooth Co.
General Ledger
ASSETS
110
Cash
120
Accounts Receivable
125
Notes Receivable
130
Inventory
131
Estimated Returns Inventory
140
Office Supplies
141
Store Supplies
142
Prepaid Insurance
180
Land
192
Store Equipment
193
Accumulated Depreciation-Store Equipment
194
Office Equipment
195
Accumulated Depreciation-Office Equipment
LIABILITIES
211
Accounts Payable-Summit Company
216
Salaries Payable
218
Sales Tax Payable
219
Customer Refunds Payable
221
Notes Payable
EQUITY
310
Common Stock
311
Retained Earnings
312
Dividends
REVENUE
410
Sales
610
...
Intercompany transactions of non-current assets - depreciable assetsArthik Davianti
The document discusses accounting for transfers of depreciable assets between a parent company and its subsidiary. It provides an example of an upstream sale, where a subsidiary sells equipment to its parent company. The key steps are to record the sale and purchase transactions by the subsidiary and parent separately. Under the equity method, the parent must defer recognition of its share of the subsidiary's gain on the intercompany sale by crediting an investment account. In subsequent years, a portion of the deferred gain is recognized through adjusting consolidation entries.
The document discusses key accounting concepts such as assets, liabilities, owner's equity, balance sheets, income statements, and statements of cash flow. It provides examples of how to prepare these core financial statements for a small repair shop business. Specifically, it shows how to calculate owner's equity by subtracting liabilities from assets on the balance sheet. It also demonstrates how to organize revenue and expenses to calculate net income on the income statement.
The document summarizes the key steps in preparing final accounts from a trial balance:
1. The final accounts include a trading account, profit and loss account, and balance sheet. These are prepared using figures from the trial balance.
2. Items in the trial balance are written against the final account(s) in which they appear. Each item is only used once.
3. Closing stock does not appear in the trial balance but is noted separately. It is used twice - in the trading account and balance sheet.
4. Preparing the final accounts involves transferring figures from the double-entry accounts to the appropriate statement, using the trial balance as a summary.
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Marchandis
1. ACCT 201
Reporting and
4
Chapter
Analyzing Merchandising
Activities
ACCT 201
UAA – ACCT 201
ACCT 201
Principles of Financial
Accounting
Dr. Fred Barbee
2. ACCT 201
Service Organizations
Service organizations sell time to
ACCT 201
earn revenue.
Examples: accounting firms, law
firms, and plumbing services.
ACCT 201
3. ACCT 201
Service Organizations
Income Statement
ACCT 201
Service Firm
Fees Earned $50,000
Operating Expenses 36,000
ACCT 201
Net Income $14,000
4. ACCT 201
Merchandising Companies
Merchandising companies sell
ACCT 201
products to earn revenue.
Examples: sporting goods,
clothing, and auto parts stores
ACCT 201
5. ACCT 201
Merchandising Companies
Income Statement
ACCT 201
Merchandising Firm
Sales $150,000
Cost of Goods Sold 90,000
Gross Profit (Margin) $60,000
ACCT 201
Operating Expenses 35,000
Net Income $25,000
7. ACCT 201
Merchandising Companies
ACCT 201
Merchandising Company
Balance Sheet
December 31, 2002
Assets Liabilities
Cash $ 10,200 Accounts payable $ 1,200
Merchandise Inventory 1,200 Notes payable 4,000
Equipment 16,000 Total liabilities $ 5,200
Equity 22,200
ACCT 201
Total liabilities and
Total assets $ 27,400 equity $ 27,400
8. Classified Balance Sheet
ACCT 201 Toys-For-Kids, Inc.
Balance Sheet
December 31, 2002
Assets
Current assets
Cash $ 24,580
Accounts receivable 98,400
Merchandise inventory 125,090
Supplies 4,700
Prepaid insurance 6,800
Total current assets $ 259,570
Plant assets
ACCT 201
Land 75,000
Building $ 421,500
Less: accumulated depreciation 117,200 304,300
Equipment 114,720
Less: accumulated depreciation 41,900 72,820
Furniture and fixtures 62,800
Less: accumulated depreciation 21,000 41,800
Total plant assets 493,920
Total assets $ 753,490
Liabilities
Current liabilities
Accounts payable $ 187,600
ACCT 201
Wages payable 15,875
Short-term bank note 25,000
Total current liabilities $ 228,475
Long-term notes payable 275,000
Equity
Common stock 200,000
Retained earnings 50,015
Total liabilities and equity $ 753,490
9. ACCT 201
Operating Cycle
Begins with the purchase of
ACCT 201
merchandise and ends with the
collection of cash from the sale
of merchandise.
ACCT 201
10. ACCT 201
Operating Cycle – Cash Sale
Sale
ACCT 201
Purchases
ACCT 201
Inventory
11. Operating Cycle – Credit Sale
Sale
Accounts
Receivable
Inventory
Collection
Purchases
12. ACCT 201
Inventory Systems
Beginning
inventory + Net cost of
purchases
ACCT 201
Merchandise
available for sale
ACCT 201
Cost of
Ending
Inventory + Goods
Sold
13. ACCT 201
Periodic
ACCT 201
Inventory
Systems
ACCT 201
14. ACCT 201
Periodic Inventory System
Physically count inventory, usually at
ACCT 201
end of accounting period.
No detailed records of the actual
inventory are maintained during the
accounting period.
ACCT 201
Less costly than perpetual inventory
method, but provides less
information.
15. Periodic Inventory Method
When
Inventory is
Accts. Payable Purchased Pur. Disc.
xxx xxx
Purchases
xxx
Pur. R&A Inventory
xxx BI xxx
The Inventory Account is not
updated when inventory is
purchased.
16. Cost of Goods Sold
Component Amount
Beginning Inventory $52,800
Net Purchases 126,860
Goods Available for Sale 179,660
Less: Ending Inventory 48,300
Cost of Goods Sold $131,660
18. ACCT 201
Perpetual Inventory System
Continuous records are kept of the
ACCT 201
quantity and, usually, the cost of
individual items as they are bought
and sold.
More effective for providing
ACCT 201
information about quantities and
ensuring optimal customer service.
19. Perpetual Inventory Method
Accts. Pay Pur. Disc.
xxx xxx
Purchases
When
Purchased xxx
Pur. R&A Inventory
xxx COGS xxx xxx
xxx
When
Sold
20. ACCT 201
Perpetual Inventory System
In a perpetual inventory system, each
ACCT 201
purchase and sale of merchandise is
recorded in an inventory account.
In this way, the inventory records
always (perpetually) disclose the
ACCT 201
amount of inventory on hand the the
amount sold.
22. ACCT 201
Merchandise Purchases
On June, 20, Melton Company
ACCT 201
purchased $14,000 of merchandise
inventory paying cash.
GENERAL JOURNAL Page 55
Date Description PR Debit Credit
Jun 20 Merchandise Inventory 14,000
ACCT 201
Cash 14,000
23. ACCT 201
Main Source, Inc. Invoice
614 Tech Avenue Date Number
Nashville, TN 37651 5/4/02 358-BI
S
o Barbee, Inc.
Name: Seller Invoice date Purchaser
Invoice
l
d
Attn: Tom Bell Order number Credit terms
Order number Credit terms
Address: One Willow Plaza
ACCT 201
T Cookeville, Tennessee Freight terms Goods Invoice amount
Goods Invoice amount
o 38501
P.O. 167 Sales: 25 Terms 2/10,n/30 Ship: FedEx Prepaid
Item Description Quanity Price Amount
AC417
250 Backup System 500 $ 54.00 $ 27,000
ACCT 201
Sub Total 27,000
We appreciate your business! Ship Chg. -
Tax -
Total $ 27,000
24. ACCT 201
Trade Discounts
Used by manufacturers and
ACCT 201
wholesalers to change selling prices
without republishing their catalogs.
Example
JenCo, Inc. offers a 30% trade
ACCT 201
discount on orders of 1,000
units or more of their popular
product Racer. Each
Racer has a list price of $5.25.
25. Purchase Discounts
A deduction from the invoice
price granted to induce early
payment of the amount due.
Terms
Discount Period Credit Period
Time
Full amount Full amount due
Due less discount
Purchase or Sale Exhibit 4-7
26. Purchase Discounts
2/10,n/30
Number of
Number of
Days
Days Otherwise,
Otherwise,
Discount
Discount Discount Is
Discount Is Net (or All)
Net (or All) Credit
Credit
Percent
Percent Available
Available Is Due
Is Due Period
Period
27. ACCT 201
Purchase Discounts
On May 7, Martin, Inc. purchased
ACCT 201
$27,000 of Merchandise Inventory
on account, credit terms are 2/10,
n/30.
GENERAL JOURNAL Page 49
ACCT 201
Date Description PR Debit Credit
May 7 Merchandise Inventory 27,000
Accounts Payable 27,000
28. ACCT 201
Purchase Discounts
On May 15, Martin, Inc. paid the
ACCT 201
amount due on the purchase of May 7.
GENERAL JOURNAL Page 55
Date Description PR Debit Credit
May 15 Accounts payable 27,000
Cash 26,460
ACCT 201
Merchandise inventory 540
$27,000 × 2% = $540 discount
29. ACCT 201
Purchase Discounts
After we post these entries, the
ACCT 201
accounts involved look like this:
Merchandise Inventory
Accounts Payable
5/7 27,000 5/15 540 5/15 27,000 5/7 27,000
ACCT 201
Bal. 26,460
Bal. 0
30. ACCT 201
Managing Discounts Annual
Rate
If we fail to take a 2/10, n/30
ACCT 201
discount, is it really expensive?
365 / 20 X 2% = 36.5%
Days in Percent paid to keep
ACCT 201
Year money
Number of additional days
before payment
31. Purchase Returns and
ACCT 201
Allowances
Purchase Return . . .
ACCT 201
Merchandise returned by the
purchaser to the supplier.
Purchase Allowance . . .
ACCT 201
A reduction in the cost of
defective merchandise received by
a purchaser from a supplier.
32. Purchase Returns and
ACCT 201
Allowances
On May 9, Barbee, Inc. purchased
ACCT 201
$20,000 of Merchandise Inventory
on account, credit terms are 2/10,
n/30.
GENERAL JOURNAL Page 34
Date Description PR Debit Credit
ACCT 201
May 9 Merchandise Inventory 20,000
Accounts Payable 20,000
33. Purchase Returns and
ACCT 201
Allowances
On May 10, Barbee, Inc. returned
ACCT 201
$500 of defective merchandise to
the supplier.
GENERAL JOURNAL
JOURNAL Page 37
Page 37
Date Description
Description PR Debit Credit
PR Debit Credit
ACCT 201
May 10 Accounts payable 500
Merchandise Inventory 500
34. Purchase Returns and
ACCT 201
Allowances
On May 18, Barbee, Inc. paid the
ACCT 201
amount owed for the May 9 purchase.
GENERAL JOURNAL Page 61
Date Description PR Debit Credit
May 18 Accounts payable 19,500
Merchandise inventory 390
ACCT 201
Cash 19,110
36. ACCT 201
Transportation Costs
On May 12, Barbee, Inc. purchased
ACCT 201
$8,000 of Merchandise for cash and
also paid $100 transportation costs.
GENERAL JOURNAL Page 39
Date Description PR Debit Credit
ACCT 201
May 12 Merchandise Inventory 8,100
Cash 8,100
37. Recording Purchases
ACCT 201
Information
Matrix, Inc.
ACCT 201
Total Cost of Merchandise Purchases
For Year Ended December 31, 2002
Invoice cost of merchandise purchases $ 692,500
Less:
Purchase discounts received (10,388)
Purchase returns and allowances (4,275)
ACCT 201
Add:
Cost of transportation-in 4,895
Total cost of merchandise purchases $ 682,732
39. ACCT 201
Sales Transactions
On March 18, TwoCom sold $25,000
of merchandise on account. The
merchandise was carried in
ACCT 201
inventory at a cost of $18,000.
GENERAL JOURNAL Page 3
Date Description PR Debit Credit
Mar. 18 Accounts Receivable 25,000
ACCT 201
Sales 25,000
Cost of Goods Sold 18,000
Merchandise Inventory 18,000
40. ACCT 201
Sales Discounts
On June 8, Borey Co. sold
merchandise costing $3,500 for
$6,000 on account. Credit terms
ACCT 201
were 2/10, n/30.
GENERAL JOURNAL Page 3
Date Description PR Debit Credit
Jun 8 Accounts Receivable 6,000
Sales 6,000
ACCT 201
Cost of Goods Sold 3,500
Merchandise Inventory 3,500
41. ACCT 201
Sales Discounts
On June 17, Borey Co. received a
check for $5,880 in full payment of
the June 8 sale.
ACCT 201
ACCT 201
42. ACCT 201
Sales Returns and Allowances
On June 12, Borey Co. sold merchandise
costing $4,000 for $7,500 on account
The credit terms were 2/10, n/30.
ACCT 201
GENERAL JOURNAL Page 4
Date Description PR Debit Credit
Jun 12 Accounts Receivable 7,500
Sales 7,500
ACCT 201
Cost of Goods Sold 4,000
Merchandise Inventory 4,000
43. ACCT 201
Sales Returns and Allowances
On June 14, merchandise with a sales
price of $800 and a cost of $470 was
returned to Borey. The return is
ACCT 201
related to the June 12 sale.
GENERAL JOURNAL Page 3
Date Description PR Debit Credit
Jun 14 Sales Returns and Allowances 800
Accounts Receivable 800
ACCT 201
Merchandise Inventory 470
Cost of Goods Sold 470
44. ACCT 201
Sales Returns and Allowances
On June 20, Borey received the
amount owed to it from the sale of
June 12.
ACCT 201
GENERAL JOURNAL Page 6
Date Description PR Debit Credit
Jun 20 Cash 6,566
Sales Discounts 134
ACCT 201
Account Receivable 6,700
45. Exh.
ACCT 201 6-11
Recording Sales Information
ACCT 201
ACCT 201
Sales discounts and returns
Sales discounts and returns
and allowances are
and allowances are
Contra Revenue accounts.
Contra Revenue accounts.
Editor's Notes
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee
Chapter 4: Reporting and Analyzing Merchandising Activities April 22, 2013 Dr. Fred Barbee