The December 31 2012 trial balances of Pettie Corporation .pdf
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The December 31, 2012, trial balances of Pettie Corporation and its 90%-owned subsidiary Sunco Corporation are as follows: Petties's investment in Sunco was purchased for $1,260,000 in cash on January 1,2011 , and was accounted for by the cost method. On January 1, 2011, Sunco had the following equity balances: Pettie's excess of cost over book value on Sunco's investment has been identified as goodwill. Sunco borrowed $100,000 from Pettie on June 30, 2012, with the note maturing on June 30,2013 , at 10% interest. Correct accruals have been recorded by both companies.During 2012, Pettie sold merchandise to Sunco at an aggregate invoice price of $300, 000, which included a profit of $75,000. As of December 31, 2012, Sunco had not paid Pettie for $90,000 of these purchases, and 10% of the total merchandise purchased from Pettie still remained in Sunco's inventory. Sunco declared a $1,000 cash dividend in December 2012 payable in January 2013. Prepare the necessary elimination and adjusting entries. Prepare the worksheet required to produce the consolidated statements of Pettie Corporation and its subsidiary, Sunco Corporation and its subsidiary, Sunco Corporation, for the year ended December 31, 2012. Include the valuation analysis, the determination and distribution of excess schedule, and the income distribution schedules..
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Q 10 Assume an investee has the following financial statement informat.pdf
Q 10
Assume an investee has the following financial statement information for the three years ending
December 31, 2013:
Review of pre-consolidation equity method (controlling investment in affiliate, fair value
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Assume that on January 1, 2011, an investor company purchased 100% of the outstanding voting
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$126,000
$82,500
$67,500
$141,000
(At December 31) 2011 2012 2013
Current assets $310,500 $416,550 $428,205
Tangible fixed assets 844,500 861,450 992,595
Intangible assets 75,000 67,500 60,000
Total assets $1,230,000 $1,345,500 $1,480,800
Current liabilities $150,000 $165,000 $181,500
Noncurrent liabilities 330,000 363,000 399,300
Common stock 150,000 150,000 150,000
Additional paid-in capital 150,000 150,000 150,000
Retained earnings 450,000 517,500 600,000
Total liabilities and equity $1,230,000 $1,345,500 $1,480,800
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Sanford CompanyThe Sanford Company had the following balance she.docx
Sanford Company
The Sanford Company had the following balance sheet as of December 31, 2012. The transactions for the first three months of 2013 are also presented along with other information about specific accounts.
Sanford Company
Balance Sheet
December 31, 2012
ASSETS
LIABILITIES
Cash
$ 57,000
Accounts Payable
$ 34,000
Marketable Securities
8,000
Wages Payable
11,200
Accounts Receivable
75,000
Taxes Payable
8,000
Uncollectible Accounts
-2,000
Short-Term Notes Payable
12,000
Inventory
84,000
Interest Payable
800
Supplies
7,000
Unearned Revenue
13,000
Prepaid Insurance
6,000
Total Current Assets
$235,000
Total Current Liabilities
$ 79,000
Land
$114,000
Long-Term Notes Payable
$ 20,000
Equipment
227,000
Bonds Payable
100,000
Accumulated Depreciation
-87,000
Mortgage Payable
320,000
Building
560,000
Total Long-Term Liabilities
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Accumulated Depreciation
-130,000
Intangible Assets
70,000
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Total Long-Term Assets
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Paid in Capital
250,000
Retained Earnings
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Total Stockholders Equity
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Total Assets
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Total Liabilities & Equity
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Additional Information
Accounts Receivable
The following table indicates the historical breakout of accounts receivable
Days
Current
30 to 60
60 to 90
Over 90
Percent of Balance
50%
30%
15%
5%
Percent Collectible
95%
90%
80%
60%
The company uses the gross method of recording all sales on accounts.
Marketable Securities
The interest rate earned on marketable securities is 6.0%.
Inventory
In 2012, the company had used the gross method to record inventory purchases on account. As of January 1, 2013, the company is using the net method to record inventory purchases on account.
Prepaid Insurance
A three-year insurance policy in the amount of $7,200 was purchased on July 1, 2012.
Equipment
Equipment is depreciated at an average amount of $3,000 per month.
Building
The current building was purchased on January 1, ten years ago and has an expected 40-year life at which time its salvage value will be $40,000.
Intangible Assets
Intangible assets were initially valued at $80,000 and are being depreciated over 40 years at $2,000 per year.
Short-Term Notes Payable
The one-year short-term notes payable are due on March 1, 2013. The interest rate is 8.0% which is payable at maturity.
Long-Term Notes Payable
The long-term notes payable are due in ten years. The interest rate on the notes is 7.5%.
Bonds Payable
The bonds payable mature in twenty years. The interest rate on the bonds is 7.0%.
Mortgage Payable
The following amortization schedule can be used for the January, 2013 mortgage payment on the 10.0%, 30- year mortgage.
Month
Payment
Interest
Principal
Balance
January
$3,500
$2,667
$833
$320,000
$319,167
Capital Stock
The capital stock is common stock at $10 par value with 50,000 shares authorized, and 10,000 shares issued and outstanding.
Journal Entries
Jan 1 Equipment wi.
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Inventory $720,000
Land 600,000
Building—net (valued at $1,200,000) 1,080,000
Common stock ($10 par value) 960,000
Retained earnings, December 1, 2010 1,320,000
Revenues 720,000
Expenses 600,000
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ACCT 221Midterm Problems1. Albert Corporation is author.docx
ACCT 221
Midterm Problems
1. Albert Corporation is authorized to issue 1,500,000 shares of $4 par value common stock. During
2013, its first year of operation, the company has the following stock transactions.
Jan. 15 Issued 500,000 shares of stock at $11 per share.
Jan.
30
The company’s attorney accepted 3,500 shares of common stock as payment for legal
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Journalize the transactions for Albert Corporation.
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July 1 Sold 3,500 shares at $21 per share.
Sept 1 Sold 3,100 shares at $14 per share.
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Journalize the treasury stock transactions for 2013.
Due Date: Sunday, April 7 @ 11 p.m. ET submit via WebTycho Assignment Folder
1
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2012 15,000
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Review of pre-consolidation equity method (controlling investment in affiliate, fair value
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$82,500
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$141,000
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Tangible fixed assets 844,500 861,450 992,595
Intangible assets 75,000 67,500 60,000
Total assets $1,230,000 $1,345,500 $1,480,800
Current liabilities $150,000 $165,000 $181,500
Noncurrent liabilities 330,000 363,000 399,300
Common stock 150,000 150,000 150,000
Additional paid-in capital 150,000 150,000 150,000
Retained earnings 450,000 517,500 600,000
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Sanford Company
Balance Sheet
December 31, 2012
ASSETS
LIABILITIES
Cash
$ 57,000
Accounts Payable
$ 34,000
Marketable Securities
8,000
Wages Payable
11,200
Accounts Receivable
75,000
Taxes Payable
8,000
Uncollectible Accounts
-2,000
Short-Term Notes Payable
12,000
Inventory
84,000
Interest Payable
800
Supplies
7,000
Unearned Revenue
13,000
Prepaid Insurance
6,000
Total Current Assets
$235,000
Total Current Liabilities
$ 79,000
Land
$114,000
Long-Term Notes Payable
$ 20,000
Equipment
227,000
Bonds Payable
100,000
Accumulated Depreciation
-87,000
Mortgage Payable
320,000
Building
560,000
Total Long-Term Liabilities
$440,000
Accumulated Depreciation
-130,000
Intangible Assets
70,000
STOCKHOLDER EQUITY
Total Long-Term Assets
$754,000
Capital Stock
$100,000
Paid in Capital
250,000
Retained Earnings
120,000
Total Stockholders Equity
$470,000
Total Assets
$989,000
Total Liabilities & Equity
$989,000
Additional Information
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The following table indicates the historical breakout of accounts receivable
Days
Current
30 to 60
60 to 90
Over 90
Percent of Balance
50%
30%
15%
5%
Percent Collectible
95%
90%
80%
60%
The company uses the gross method of recording all sales on accounts.
Marketable Securities
The interest rate earned on marketable securities is 6.0%.
Inventory
In 2012, the company had used the gross method to record inventory purchases on account. As of January 1, 2013, the company is using the net method to record inventory purchases on account.
Prepaid Insurance
A three-year insurance policy in the amount of $7,200 was purchased on July 1, 2012.
Equipment
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Intangible Assets
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Short-Term Notes Payable
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Long-Term Notes Payable
The long-term notes payable are due in ten years. The interest rate on the notes is 7.5%.
Bonds Payable
The bonds payable mature in twenty years. The interest rate on the bonds is 7.0%.
Mortgage Payable
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Month
Payment
Interest
Principal
Balance
January
$3,500
$2,667
$833
$320,000
$319,167
Capital Stock
The capital stock is common stock at $10 par value with 50,000 shares authorized, and 10,000 shares issued and outstanding.
Journal Entries
Jan 1 Equipment wi.
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This document contains an exam for an accounting course, including 5 questions. Question 1 has 5 statements related to accounting procedures and asks students to identify which accounting principles or conventions are violated. Question 2 provides financial information for a company and asks students to prepare a comprehensive income statement. Question 3 provides account balances and additional information, and asks students to prepare a statement of financial position. Question 4 provides various cash, receivable, and inventory information for a company, and asks students to calculate impairment losses, show journal entries, and disclose information in the financial statements. Question 5 provides inventory information for a company and asks students to calculate gross profit rate and prepare a schedule to compute inventory flood loss amounts.
DOL Co. had the following account balances as of December 1, 2015.pdf
DOL Co. had the following account balances as of December 1, 2015:
Inventory $720,000
Land 600,000
Building—net (valued at $1,200,000) 1,080,000
Common stock ($10 par value) 960,000
Retained earnings, December 1, 2010 1,320,000
Revenues 720,000
Expenses 600,000
Miller Inc. transferred $1.7 million in cash and 12,000 shares of its newly issued $30 par value
common stock (valued at $90 per share) to acquire all of DOL’s outstanding common stock.
Assume that Miller paid cash of $2.8 million. No stock is issued. An additional $50,000 is paid
in direct combination costs.
For Goodwill, determine what balance would be included in a December 1, 2015 consolidation?
Solution
Total fair value of assets acquired =total assets + revaluation increase
2,400,000 + 120,000 = 2,520,000
Total consideration paid = 1,700,000 + 12000 shares X 90 per share
1,700,000 + 1,080,000 = $ 2,780,000
Goodwill = 2,780,000 - 2,520,000 = $ 260,000
If all cash given and extra cash for covering cost than consideration =
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ACCT 221Midterm Problems1. Albert Corporation is author.docx
ACCT 221
Midterm Problems
1. Albert Corporation is authorized to issue 1,500,000 shares of $4 par value common stock. During
2013, its first year of operation, the company has the following stock transactions.
Jan. 15 Issued 500,000 shares of stock at $11 per share.
Jan.
30
The company’s attorney accepted 3,500 shares of common stock as payment for legal
services rendered in helping the company incorporate. The legal services are estimated to
have a value of $28,000.
July 2 Issued 100,000 shares of stock for land. The land had an asking price of $2,000,000. The
stock is currently selling on a national exchange at $14 per share.
Instructions
Journalize the transactions for Albert Corporation.
2. Vero Corporation has the following stockholders' equity accounts on January 1, 2013:
The company uses the cost method to account for treasury stock transactions. During 2013, the
following treasury stock transactions occurred:
March 1 Purchased 12,000 shares at $18 per share.
July 1 Sold 3,500 shares at $21 per share.
Sept 1 Sold 3,100 shares at $14 per share.
Instructions
Journalize the treasury stock transactions for 2013.
Due Date: Sunday, April 7 @ 11 p.m. ET submit via WebTycho Assignment Folder
1
Common Stock, $10 par value $1,500,000
Paid-in Capital in Excess of Par 200,000
Retained Earnings 500,000
Total Stockholders’ Equity $2,200,000
3. Domino Corporation was organized on January 1, 2011. During its first year, the corporation issued
20,000 shares of $5 par value preferred stock and 200,000 shares of $1 par value common stock. At
December 31, the company declared the following cash dividends:
Year Dividend
2011 5,000
2012 15,000
2013 35,000
Instructions
(a) Show the allocation of dividends to each class of stock, assuming the preferred stock dividend
is 8% and cumulative.
(b) Journalize the declaration of the cash dividend at December 31, 2013.
4. On January 1, 2013, Alsace Corporation had $3,000,000 of $5 par value common stock outstanding
that was issued at par and retained earnings of $2,000,000. The company issued 250,000 shares of
common stock at $14 per share on July 1. On December 15, the board of directors declared a 15%
stock dividend to stockholders of record on December 31, 2013, payable on January 15, 2014. The
market value of Alsace Corporation stock was $18 per share on December 15 and $20 per share on
December 31. Net income for 2013 was $550,000.
Instructions
Journalize the issuance of stock on July 1, the declaration of the stock dividend on December 15,
2013, and the issuance of the stock dividend on January 15, 2014.
5. Prepare the journal entries for the following two independent situations:
(a) On January 1, 2013, Hathaway Corporation issued $300,000, 11%, 10-year bonds for $291,780.
The bonds were sold to yield an effective-interest rate of 12%. Prepare the journal entry that
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the end of the year. e. An additional $185,000 of interest has accrued on the note by the end of
the year. f. Marshall accrued wages of $215,000 at the end of the ear. 5. Prepare an adjusted trial
balance as of December 31 . 6. Prepare a single-step income statement and statement of retained
eamings for the year.
The John Marshall Company Inc which provides consulting s.pdf
The John Marshall Company, Inc., which provides consulting services to major utility companies,
was formed on January 2 of this year. Transactions completed during the first year of operation
were as follows: January 2 - Issued 600,000 shares of stock for $10,300,000. January 10 -
Acquired equipment in exchange for $2,600,000 cash and a $5,100,000 note payable. The note is
due in ten years. February 1 - Paid $12,000 for a business insurance policy covering the two-year
period beginning on February 1. February 22 - Purchased $900,000 of supplies on account March
1 - Paid wages of $185,600 March 23 - Billed $2,810,000 for services rendered on account April 1
- Paid $120,000 of the amount due on the supplies purchased February 22. April 17 - Collected
$300,000 of the accounts receivable May 1 - Paid wages of $200,400. May 8 - Received and paid
bill for $96,000 for utilities. May 24 - Paid $44,000 for sales commissions. June 1 - Made the first
payment of 250,000 on the note issued January 10. The payment consisted of $50,000 interest
and $200,000 applied against the principal of the note. June 16 - Billed eustomers for $520,000 of
services rendered. June 30 - Collected $310,000 on accounts receivable. July 10 - Purchased
$150,000 of supplies on account. August 25 - Paid $155,000 for administrative expenses.
September 23 - Paid $31,000 for warehouse repairs. October 1 - Paid general wages of $91,000.
November 20 - Purchased supplies for $61,000 cash. December 15 - Collected $145,000 in
advance for services to be provided in December and January. December 30 - Declared and paid
a $55,000 dividend to shareholders.Assets: 101102CashAccountsreceivable 103 Supplies 104
Prepaid insurance 110 Equipment 112 Accumulated depreciation Liabilities: 201 Accounts payable
202 Unearned service revenue 203 Wages payable 210 Interest payable 220 Notes payable
Stockholders' Equity: 301 Common stock 310 Retained eamings 320 Dividends Revenues: 401
Service revenue Expenses: 5015025035045055065075105200ther:601Wageexpense
UtilityexpenseSellingexpenseAdministrativeexpenseRepairsexpenseInsuranceexpense
SuppliesexpenseDepreciationexpenseInterestexpenseIncomesummary1. Journalize the
transactions for the year. 2. Post the journal entries to a T account. 3. Prepare an unadjusted trial
balance as of December 31 . 4. Journalize and post adjusting entries to the T accounts based on
the following additional information: a. Eleven months of the insurance policy expired by the end of
the year. b. Depreciation for equipment is $410,000. c. The company provided $92,000 of services
related to the advance collection of December 15 . d. There are $545,000 of supplies on hand at
the end of the year. e. An additional $185,000 of interest has accrued on the note by the end of
the year. f. Marshall accrued wages of $215,000 at the end of the ear. 5. Prepare an adjusted trial
balance as of December 31 . 6. Prepare a single-step income statement and statement of retained
eamings for the year.
The following transactions relate to Sunlight Mountain Inc- Prepare jo.pdf
The following transactions relate to Sunlight Mountain Inc. Prepare journal entries for each
transaction. Prepare the equity section of the balance sheet at each year-end, December 31 .
Assume 2015 was Sunlight's irst year of operations. 1. Sunlight issued 1,000 shares of $1 par
value common stock for $70 per share on January 1 , 2015. 2. Sunlight issued 500 shares of no
par value, $5 , non-cumulative preferred stock for $50 per share on January 1, 2015. 3. Sunlight
reported net income of $2 , 000 during 2015 and paid no dividends. Prepare the company's
equity section of the December 31, 2015, balance sheet. Stockholders' Equity: Total
Stockholders' Equity 4. On January 1, 2016, Sunlight purchased 200 shares of its common stock
for $60 per share. 5. On December 15, 2016, Sunlight declared and paid dividends totaling $6 ,
600 during 2016. Prepare the company's equity section from December 31, 2016. 6. Sunlight
reported net income of $20 , 000 during 2016. Prepare the company's stockholders' equity
section of the December 31,2016 , balance sheet..
Exercise 6-8Serial Bond Debt Service Fund Journal Entries .docx
Exercise 6-8
Serial Bond Debt Service Fund Journal Entries and Financial Statements.
As of December 31, 2010, New Town had $9,500,000 in 4.5 percent serial bonds outstanding. Cash of $509,000 is the debt service fund’s only asset as of December 31, 2010, and there are no liabilities. The serial bonds pay interest semiannually on January 1 and July 1, with $500,000 in bonds being retired on each interest payment date. Resources for payment of interest are transferred from the General Fund and the debt service fund levies property taxes in an amount sufficient to cover principal payments.
A.
Prepare debt service fund and government-wide entries in general journal form to reflect, as necessary, the following information and transactions for FY 2011.
(1)The operating budget for FY 2011 consists of estimated revenues of $1,020,000 and estimated other financing sources equal to the amount of interest to be paid in FY 2011. Appropriations must be provided for interest payments and bond redemptions on January 1 and July 1.
(2)Cash was received from the General Fund and checks were written and mailed for the January 1 principal and interest payments.
(3)Property taxes in the amount of $1,020,000 were levied (no estimate for uncollectible accounts has been made).
(4)Property taxes in the amount of $1,019,000 were collected.
(5)Cash was received from the General Fund and checks were written and mailed for the July 1 principal and interest payments.
(6)Adjusting entries were made and uncollected taxes receivable were reclassified as delinquent. At the fund level, entries were also made to close budgetary and operating statement accounts. (Ignore closing entries in the government activities journal.)
B.
Prepare a statement of revenues, expenditures, and changes in fund balances for the debt service fund for the year ended December 31, 2011.
C.
Prepare a balance sheet for the debt service fund as of December 31, 2011.
.
MBA 502A—Financial Accounting Accounting Cycle Project (K.docx
MBA 502A—Financial Accounting
Accounting Cycle Project (KidKare, Inc. 2012S)
You have been asked to do the bookkeeping for KidKare Inc. for the last few days of December while their regular bookkeeper is ill. KidKare Inc. began operations on July 1, 2011. It provides childcare services Monday through Friday, except for holidays. End of month adjusting entries have been made for July through November. No entries have been made since Friday, December 23rd. KidKare has a December 31st fiscal year end, but prepares monthly interim financial statements. Laken Henry, manager and principle shareholder, provides you with the following:
Trial Balance as of December 23, 2011
Ref. #
Account Title
Debit
Credit
101
Cash
$ 12,094
110
Accounts Receivable
240
112
Allowance for Uncollectible Accounts
$ 122
120
Supplies on Hand
1,025
135
Prepaid Insurance
420
145
Other Prepaids
150
150
Office Equipment
3,120
155
Accumulated Depreciation—Office Equipment
325
160
Play Equipment
9,200
165
Accumulated Depreciation—Play Equipment
375
170
Van
25,000
175
Accumulated Depreciation—Van
1,600
190
KidKare Trademark
210
201
Accounts Payable
280
240
Income Taxes Payable
200
260
Notes Payable, 6% due through 2014
15,687
310
Common Stock, $1 par value (20,000 shares)
20,000
315
Additional Paid-in Capital
10,000
410
Childcare Revenue
60,600
425
Interest Revenue
61
515
Salaries & Wages Expense
42,500
525
Rent Expense
5,400
530
Utilities Expense
940
532
Insurance Expense
300
535
Supplies Expense
5,040
540
Bad Debt Expense
202
550
Depreciation Expense
2,300
560
Miscellaneous Expense
132
570
Interest Expense
427
580
Income Tax Expense
550
Totals
$109,250
$109,250
An examination of the Chart of Accounts revealed the following additional accounts:
140
Prepaid Rent
210
Revenue Received in Advance
215
Utilities Payable
220
Salaries & Wages Payable
235
Interest Payable
245
Dividends Payable
250
Other Short-term Obligations
340
Retained Earnings
380
Dividends
390
Income Summary
430
Miscellaneous Revenue
Information after December 24th:
a. On December 26, KidKare received $2,400 ($40 per day per child for 12 children for 5 days) from parents for child care services for the week of December 26 - 30.
b. On December 27, KidKare ordered 10 folding chairs for $28 each from Seats-Here Company to be delivered and paid for on January 2nd.
c. On December 28, KidKare paid $270 for the purchase of food snacks (supplies) for the children.
d. On December 28, KidKare’s Board of Directors declared a $.05 per share dividend on the 20,000 shares outstanding. The dividend will be paid on January 11, 2012.
e. On December 30, KidKare received a $200 check from the parents of one of the children for care the week of January 2th through 6th.
f. On December 30, KidKare paid $900 rent for the building for the month of January 2012.
g. On December 30, KidKare received the electricity bill of $230 for December. The bill was ...
Cis 105 week 7 dq 2
This document contains information and questions related to accounting for trading securities. It includes journal entries recording various purchases and sales of trading securities over multiple years for a company. It also includes an adjusting entry question to record the fair value of securities held as of the end of the year.
P12-1Fuzzy Monkey Technologies, Inc. purchased as a long-term in.docx
Fuzzy Monkey Technologies purchased $80 million in bonds for $66 million on January 1, 2011 and held them as an investment. Interest is paid semiannually on June 30 and December 31. By December 31, 2011 the fair value of the bonds had increased to $70 million. The document provides instructions to record various journal entries for this investment over 2011.
Amalgamated General Corporation engages in various investment activities throughout 2011 and early 2012, including purchasing and selling different bonds and stocks. The document provides details of these transactions and requests journal entries be recorded for each.
Runyan Bakery purchased a 30% interest in Lavery Labeling Company for $324 million on January 4, 2011 which represents a
Understanding consolidated balances Assume an investor acquired 100- o.docx
Understanding consolidated balances Assume an investor acquired 100% of the voting common stock of an investee on January 1, 2015 in a transaction that qualifies as a business combination. As a result of the acquisition, the investor recognized no goodwill and no bargain purchase gain in the post-acquisition consolidated financial statements (i.e., all of the resulting Acquisition Accounting Premium relates to identifiable net assets). The investor uses the equity method to account for its pre-consolidation investment in the investee. In addition, there are no intercompany transactions between the investor and investee. The following summarized pre-consolidation financial statement information is for the year ending December 31, 2022: What amount of "net income" will be reported in the consolidated income statement for the year ending December 31 , 2022 ?
.
On January 1- 2024- Blossom Ltd- had the following shareholders' equit.docx
On January 1, 2024 , Blossom Ltd. had the following shareholders' equity accounts:
Common shares (1,090,000 issued)
$1,635,000
Retained earnings
1,962,000
The company was also authorized to issue an unlimited number of $4 noncumulative preferred shares. As at January 1, 2024 , none had been issued. During 2024, the corporation had the following transactions and events related to its shareholders' equity:
Jan.
2
Issued 109,000 preferred shares for $50 per share.
Mar.
31
Paid quarterly dividend to preferred shareholders.
June
30
Paid quarterly dividend to preferred shareholders.
Aug.
12
Issued 104,000 common shares for $1.70 per share.
Sept.
30
Paid quarterly dividend to preferred shareholders.
Dec.
31
Paid quarterly dividend to preferred shareholders and a $0.25 per share dividend to the common shareholders.
Dec.
31
Loss for the year was $103,000.
Journalize the transactions and the entries to close dividends and the income Summary account. fGredit occount titles are automatically indented when the amount is entered. Do not indent manually, If no entry is reguired, select "No Entry" for the account titles Open general ledger accounts for the shareholders' equity accounts, enter the beginning balances, and post entries from the
.
Prepare the entry to record the conversion on April 1- 2021- (The book.docx
Prepare the entry to record the conversion on April 1, 2021. (The book value method is used.) Assume that the entry to record amortization of the bond discount and interest payment has been made. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, eg. 5,275.) Oriole Inc. issued $6 million of 10 -year, 10% convertible bonds on June 1,2020 , at 99 plus accrued interest. The bonds were dated April 1, 2020, with interest payable April 1 and October 1 . Bond discount is amortized semi-annually. Bonds without conversion privileges would have sold at 98 plus accrued interest. On April 1, 2021, \$1.50 million of these bonds were converted into 30,000 common shares. Accrued interest was paid in cash at the time of conversion. Assume that the company follows IFRS.
.
1. (TCO B) Which of the following is not a true statement .docx
1. (TCO B) Which of the following is not a true statement regarding the government-wide financial statements? (Points : 5)
The government-wide financial statements are not required to present prior-year data.
The government-wide financial statements include a Statement of Net Assets, Statement of Activities, and Statement of Cash Flows.
The government-wide financial statements include capital assets, include infrastructure, and reflect depreciation, except for the infrastructure using the modified approach.
All of the above are true.
2. (TCO D) A donor pledged $300,000 to thefund raising drive of a local government to assist its police officers in obtaining the latest technology. The pledge was made on July 17, 2011 but was conditioned on the government raising an additional $300,000 from other donors. By the fiscal year-end of June 30, 2012, the local government had raised only $6,000 from other donors. What entry would be made for the initial pledge by the local government during the year ended June 30, 2012? (Points : 5)
Debit a receivable account and credit deferred revenues, a liability account.
No entry is required.
Debit a receivable account and credit the Fund Balance account.
Debit a receivable account and credit a revenue account.
3. (TCO D) The City of Davenport adopted the following budget for fiscal year 2012:
Anticipated Revenues:
Property Taxes $5,340,000
Licenses and Permits 523,000
Fines and Forfeits 425,000Total $6,288,000
Approved Expenditures:
General Government $2,160,000
Public Safety 2,450,000
Public Works 1,560,000
Total $6,170,000
In addition, the City reported the following actual amounts for the same fiscal year:
Revenues:
Property Taxes $5,375,000
Licenses and Permits 519,000
Fines and Forfeits 437,000
Total $6,331,000
Expenditures-Current Year:
General Government 2,175,000
Public Safety ...
1-The party to receive a distribution of principal from an estate is l.docx
1.The party to receive a distribution of principal from an estate is legally called a(n):
2.Cleary, Wasser, and Nolan formed a partnership on January 1, 2012, with investments of $100,000, $150,000, and $200,000, respectively. For division of income, they agreed to (1) interest of 10% of the beginning capital balance each year, (2) annual compensation of $10,000 to Wasser, and (3) sharing the remainder of the income or loss in a ratio of 20% for Cleary, and 40% each for Wasser and Nolan. Net income was $150,000 in 2012 and $180,000 in 2013. Each partner withdrew $1,000 for personal use every month during 2012 and 2013.
What was Cleary\'s capital account balance at the end of 2013?
3. What was the total capital balance for the partnership at December 31, 2012?
$545,000
Solution
Distribution of Income for 2012:
Capital Account for 2013:
1. Estate Distributee.
2. $139,420
3. $564,000
.
Pararel quiz-intermediate-accounting-11
This document provides information for an intermediate accounting exam including 4 problems related to financial statements, receivables, inventories, and accounting principles. Problem 1 asks students to prepare a statement of financial position. Problem 2 asks students to prepare a comprehensive income statement. Problem 3 involves calculating impairment of receivables. Problem 4 involves inventory costing methods and valuation. Problem 5 asks students to identify violations of accounting assumptions, principles, or constraints for various accounting practices.
Wise Company owns 30 interest in the stock of Dark Corporation. D.docx
Wise Company owns 30% interest in the stock of Dark Corporation. During the year, Dark pays $20,000 in dividends to Wise, and reports $200,000 in net income. Wise Company's investment in Dark will increase Wise's net income by
On January 1, 2013, Audrey Corp. paid $800,000 for 100,000 shares of Off Company's common stock, which represents 40% of Off's outstanding common stock. Off reported net income of $200,000 and paid cash dividends of $60,000 during 2013. Audrey should report the investment in Off Company on its December 31, 2013, balance sheet at:
[removed]
$856,000
[removed]
$824,000
[removed]
$800,000
[removed]
$744,000
Corporations invest in other companies for all of the following reasons
except
to
[removed]
generate earnings.
[removed]
meet strategic goals.
[removed]
increase trading of the other companies' stock.
[removed]
house excess cash until needed.
1) Dayton Corporation purchased 1,000 shares of Kart common stock at $77 per share plus $2,000 brokerage fees as a short-term investment. The shares were subsequently sold at $80 per share less $3,400 brokerage fees. The cost of the securities purchased and gain or loss on the sale were
Cost
Gain or Loss
$79,000
$2,400 loss
$77,000
$1,400 loss
$77,000
$3,000 gain
$79,000
$2,000 gain
2) The company whose stock is owned by the parent company is called the
sibling company.
controlled company.
subsidiary company.
investee company.
3) Debt investments that are held to maturity are recorded at
fair value.
maturity value.
original cost.
amortized cost.
4) The balance sheet presentation of an unrealized loss on a non-trading security is similar to the statement presentation of
discount on bonds payable.
treasury stock.
allowance for doubtful accounts.
prepaid expenses.
5) An unrealized loss on non-trading securities is
reported under Other Expenses and Losses in the income statement.
reported as a separate component of stockholders' equity.
deducted from the cost of the investment.
closed-out at the end of the accounting period
6) The equity method of accounting for an investment in the common stock of another company should be used by the investor when the investment
enables the investor to exercise significant influence over the investee.
is obtained by an exchange of stock for stock.
ensures a source of supply of raw materials for the investor.
is composed of common stock and it is the investor's intent to vote the common stock
7) On January 1, 2013, Danner Company purchased at face value, a $1,000, 8% bond that pays interest on January 1 and July 1. Danner Company has a calendar year end. The entry for the receipt of interest on July 1, 2013, is
Cash
80
Interest Revenue
80
Interest Receivable
80
Interest Revenue
80
Cash
40
Interest Revenue
40
Interest Receivable
40
Interest Revenue
40
8) If a company acquires a 40% common stock interest in another company,
the equity method is usu.
Acc 557 homework 1 5 complete solution
This document provides the details and instructions for ACC 557 Homework 1-5, including exercises and problems related to accounting principles. It includes instructions to record journal entries, post to ledger accounts, prepare adjusting entries, closing entries, income statements, and balance sheets. The homework covers topics such as preparing trial balances, analyzing transactions, calculating account balances, and solving accounting problems related to the annual accounting cycle.
Remaining Time 31 minutes, 22 seconds QUESTION 1 Question Completion.pdf
Remaining Time: 31 minutes, 22 seconds QUESTION 1 Question Completion Status
REQUIRED: 1 During 2018, Stephenson experienced the following transactions relating to its
investment in stock: 6/1 Stephenson purchased 700 shares of Dawe common share for $14,600
9/1 11/1 12/30 Dawe paid cash dividends, $1/share Stephenson sold 20% of the Dave shares for
$6,300 in total. Dawe paid cash dividends, $.50/share >>Present the journal entries for the
transaction on the books of Stephenson. REQUIRED: 2. Sherollyn Company invested in two
companies in 2020 These company are Bamco Company and KingFeco Industries, Inc. Facts
about both investments are as follows: FV/share at 12/31 Income of Investee %Holding 40%
7.5% #0f shares Held 30,000 15,000 Cost/share 511 $13 Investee $11.50 $14.75 $80,000
$122,000 Bamco KingFeco In addition, Bamco paid $60,000 in total cash dividends in 2020
KingFeco paid a $30,000 total cash dividend in 2020 >>Prepare ALL 2020 required journal
entries for both investments on the books of Sherrollyn Company REQUIRED: Juli e Company
pu chased bonds with a total face value $900,000 f om K pple Company on February 1 2018 at
100 quote The bonds are 9% 51,000 bonds 3. and pay interest every February 1 The bonds are a
trading security on Julie\'s books. On December 31, the bonds have a market value reflecting a
97 quote. >>Present ALL iournal entries related to the bond investment reauired by Jullie in
2018 December 31 is fiscal year en Click Save and Submit to save and submit. Click Save All
Answers to save all answers
Solution
SOLUTION
Question -1DateAccount titles and ExplanationDebit ($)Credit ($)6/1Investment in
Stock14,600Common shares14,600(To record purchase of shares)9/1Dividend (700 *
$1)700Cash700(To record payment of dividend)11/1Cash6,300Investment in shares6,300(To
record sales of Dawe shares)12/30Dividends280Cash (700 * 80% * $0.50)280(To record
payment of dividend).
Caso Plymouth Tube Company El da despus de una reunin .pdf
Plymouth Tube Company, una empresa familiar de fabricación de tubos propiedad de la familia desde hace varias generaciones, se enfrenta a decisiones importantes sobre su futuro. La gerencia propuso una gran inversión de $63 millones para expandir su planta y enfocarse en la industria aeroespacial, pero la junta directiva rechazó la propuesta debido a la incertidumbre económica. Mientras Van, el director ejecutivo de cuarta generación, y Stacy, la administradora financiera de quinta generación, reflexionan sobre la
3131 Monitor control and protect communications ie i.pdf
3.13.1 Monitor, control, and protect communications (i.e., information transmitted or received by
organizational systems) at the external boundaries and key internal boundaries of organizational
systems.
Do policies for managed interfaces such as gateways, routers, firewalls, VPNs, and company
DMZs restrict external web traffic to only designated servers exist?
Has the company identified network communications boundaries?
Does the system monitor and manage communications at the system boundary and at key
internal boundaries within the system?
Do policies for managed interfaces such as gateways, routers, firewalls, VPNs, and company
DMZs restrict external web traffic to only designated servers exist?.
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UtilityexpenseSellingexpenseAdministrativeexpenseRepairsexpenseInsuranceexpense
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eamings for the year.
The John Marshall Company Inc which provides consulting s.pdf
The John Marshall Company, Inc., which provides consulting services to major utility companies,
was formed on January 2 of this year. Transactions completed during the first year of operation
were as follows: January 2 - Issued 600,000 shares of stock for $10,300,000. January 10 -
Acquired equipment in exchange for $2,600,000 cash and a $5,100,000 note payable. The note is
due in ten years. February 1 - Paid $12,000 for a business insurance policy covering the two-year
period beginning on February 1. February 22 - Purchased $900,000 of supplies on account March
1 - Paid wages of $185,600 March 23 - Billed $2,810,000 for services rendered on account April 1
- Paid $120,000 of the amount due on the supplies purchased February 22. April 17 - Collected
$300,000 of the accounts receivable May 1 - Paid wages of $200,400. May 8 - Received and paid
bill for $96,000 for utilities. May 24 - Paid $44,000 for sales commissions. June 1 - Made the first
payment of 250,000 on the note issued January 10. The payment consisted of $50,000 interest
and $200,000 applied against the principal of the note. June 16 - Billed eustomers for $520,000 of
services rendered. June 30 - Collected $310,000 on accounts receivable. July 10 - Purchased
$150,000 of supplies on account. August 25 - Paid $155,000 for administrative expenses.
September 23 - Paid $31,000 for warehouse repairs. October 1 - Paid general wages of $91,000.
November 20 - Purchased supplies for $61,000 cash. December 15 - Collected $145,000 in
advance for services to be provided in December and January. December 30 - Declared and paid
a $55,000 dividend to shareholders.Assets: 101102CashAccountsreceivable 103 Supplies 104
Prepaid insurance 110 Equipment 112 Accumulated depreciation Liabilities: 201 Accounts payable
202 Unearned service revenue 203 Wages payable 210 Interest payable 220 Notes payable
Stockholders' Equity: 301 Common stock 310 Retained eamings 320 Dividends Revenues: 401
Service revenue Expenses: 5015025035045055065075105200ther:601Wageexpense
UtilityexpenseSellingexpenseAdministrativeexpenseRepairsexpenseInsuranceexpense
SuppliesexpenseDepreciationexpenseInterestexpenseIncomesummary1. Journalize the
transactions for the year. 2. Post the journal entries to a T account. 3. Prepare an unadjusted trial
balance as of December 31 . 4. Journalize and post adjusting entries to the T accounts based on
the following additional information: a. Eleven months of the insurance policy expired by the end of
the year. b. Depreciation for equipment is $410,000. c. The company provided $92,000 of services
related to the advance collection of December 15 . d. There are $545,000 of supplies on hand at
the end of the year. e. An additional $185,000 of interest has accrued on the note by the end of
the year. f. Marshall accrued wages of $215,000 at the end of the ear. 5. Prepare an adjusted trial
balance as of December 31 . 6. Prepare a single-step income statement and statement of retained
eamings for the year.
The following transactions relate to Sunlight Mountain Inc- Prepare jo.pdf
The following transactions relate to Sunlight Mountain Inc. Prepare journal entries for each
transaction. Prepare the equity section of the balance sheet at each year-end, December 31 .
Assume 2015 was Sunlight's irst year of operations. 1. Sunlight issued 1,000 shares of $1 par
value common stock for $70 per share on January 1 , 2015. 2. Sunlight issued 500 shares of no
par value, $5 , non-cumulative preferred stock for $50 per share on January 1, 2015. 3. Sunlight
reported net income of $2 , 000 during 2015 and paid no dividends. Prepare the company's
equity section of the December 31, 2015, balance sheet. Stockholders' Equity: Total
Stockholders' Equity 4. On January 1, 2016, Sunlight purchased 200 shares of its common stock
for $60 per share. 5. On December 15, 2016, Sunlight declared and paid dividends totaling $6 ,
600 during 2016. Prepare the company's equity section from December 31, 2016. 6. Sunlight
reported net income of $20 , 000 during 2016. Prepare the company's stockholders' equity
section of the December 31,2016 , balance sheet..
Exercise 6-8Serial Bond Debt Service Fund Journal Entries .docx
Exercise 6-8
Serial Bond Debt Service Fund Journal Entries and Financial Statements.
As of December 31, 2010, New Town had $9,500,000 in 4.5 percent serial bonds outstanding. Cash of $509,000 is the debt service fund’s only asset as of December 31, 2010, and there are no liabilities. The serial bonds pay interest semiannually on January 1 and July 1, with $500,000 in bonds being retired on each interest payment date. Resources for payment of interest are transferred from the General Fund and the debt service fund levies property taxes in an amount sufficient to cover principal payments.
A.
Prepare debt service fund and government-wide entries in general journal form to reflect, as necessary, the following information and transactions for FY 2011.
(1)The operating budget for FY 2011 consists of estimated revenues of $1,020,000 and estimated other financing sources equal to the amount of interest to be paid in FY 2011. Appropriations must be provided for interest payments and bond redemptions on January 1 and July 1.
(2)Cash was received from the General Fund and checks were written and mailed for the January 1 principal and interest payments.
(3)Property taxes in the amount of $1,020,000 were levied (no estimate for uncollectible accounts has been made).
(4)Property taxes in the amount of $1,019,000 were collected.
(5)Cash was received from the General Fund and checks were written and mailed for the July 1 principal and interest payments.
(6)Adjusting entries were made and uncollected taxes receivable were reclassified as delinquent. At the fund level, entries were also made to close budgetary and operating statement accounts. (Ignore closing entries in the government activities journal.)
B.
Prepare a statement of revenues, expenditures, and changes in fund balances for the debt service fund for the year ended December 31, 2011.
C.
Prepare a balance sheet for the debt service fund as of December 31, 2011.
.
MBA 502A—Financial Accounting Accounting Cycle Project (K.docx
MBA 502A—Financial Accounting
Accounting Cycle Project (KidKare, Inc. 2012S)
You have been asked to do the bookkeeping for KidKare Inc. for the last few days of December while their regular bookkeeper is ill. KidKare Inc. began operations on July 1, 2011. It provides childcare services Monday through Friday, except for holidays. End of month adjusting entries have been made for July through November. No entries have been made since Friday, December 23rd. KidKare has a December 31st fiscal year end, but prepares monthly interim financial statements. Laken Henry, manager and principle shareholder, provides you with the following:
Trial Balance as of December 23, 2011
Ref. #
Account Title
Debit
Credit
101
Cash
$ 12,094
110
Accounts Receivable
240
112
Allowance for Uncollectible Accounts
$ 122
120
Supplies on Hand
1,025
135
Prepaid Insurance
420
145
Other Prepaids
150
150
Office Equipment
3,120
155
Accumulated Depreciation—Office Equipment
325
160
Play Equipment
9,200
165
Accumulated Depreciation—Play Equipment
375
170
Van
25,000
175
Accumulated Depreciation—Van
1,600
190
KidKare Trademark
210
201
Accounts Payable
280
240
Income Taxes Payable
200
260
Notes Payable, 6% due through 2014
15,687
310
Common Stock, $1 par value (20,000 shares)
20,000
315
Additional Paid-in Capital
10,000
410
Childcare Revenue
60,600
425
Interest Revenue
61
515
Salaries & Wages Expense
42,500
525
Rent Expense
5,400
530
Utilities Expense
940
532
Insurance Expense
300
535
Supplies Expense
5,040
540
Bad Debt Expense
202
550
Depreciation Expense
2,300
560
Miscellaneous Expense
132
570
Interest Expense
427
580
Income Tax Expense
550
Totals
$109,250
$109,250
An examination of the Chart of Accounts revealed the following additional accounts:
140
Prepaid Rent
210
Revenue Received in Advance
215
Utilities Payable
220
Salaries & Wages Payable
235
Interest Payable
245
Dividends Payable
250
Other Short-term Obligations
340
Retained Earnings
380
Dividends
390
Income Summary
430
Miscellaneous Revenue
Information after December 24th:
a. On December 26, KidKare received $2,400 ($40 per day per child for 12 children for 5 days) from parents for child care services for the week of December 26 - 30.
b. On December 27, KidKare ordered 10 folding chairs for $28 each from Seats-Here Company to be delivered and paid for on January 2nd.
c. On December 28, KidKare paid $270 for the purchase of food snacks (supplies) for the children.
d. On December 28, KidKare’s Board of Directors declared a $.05 per share dividend on the 20,000 shares outstanding. The dividend will be paid on January 11, 2012.
e. On December 30, KidKare received a $200 check from the parents of one of the children for care the week of January 2th through 6th.
f. On December 30, KidKare paid $900 rent for the building for the month of January 2012.
g. On December 30, KidKare received the electricity bill of $230 for December. The bill was ...
Cis 105 week 7 dq 2
This document contains information and questions related to accounting for trading securities. It includes journal entries recording various purchases and sales of trading securities over multiple years for a company. It also includes an adjusting entry question to record the fair value of securities held as of the end of the year.
P12-1Fuzzy Monkey Technologies, Inc. purchased as a long-term in.docx
Fuzzy Monkey Technologies purchased $80 million in bonds for $66 million on January 1, 2011 and held them as an investment. Interest is paid semiannually on June 30 and December 31. By December 31, 2011 the fair value of the bonds had increased to $70 million. The document provides instructions to record various journal entries for this investment over 2011.
Amalgamated General Corporation engages in various investment activities throughout 2011 and early 2012, including purchasing and selling different bonds and stocks. The document provides details of these transactions and requests journal entries be recorded for each.
Runyan Bakery purchased a 30% interest in Lavery Labeling Company for $324 million on January 4, 2011 which represents a
Understanding consolidated balances Assume an investor acquired 100- o.docx
Understanding consolidated balances Assume an investor acquired 100% of the voting common stock of an investee on January 1, 2015 in a transaction that qualifies as a business combination. As a result of the acquisition, the investor recognized no goodwill and no bargain purchase gain in the post-acquisition consolidated financial statements (i.e., all of the resulting Acquisition Accounting Premium relates to identifiable net assets). The investor uses the equity method to account for its pre-consolidation investment in the investee. In addition, there are no intercompany transactions between the investor and investee. The following summarized pre-consolidation financial statement information is for the year ending December 31, 2022: What amount of "net income" will be reported in the consolidated income statement for the year ending December 31 , 2022 ?
.
On January 1- 2024- Blossom Ltd- had the following shareholders' equit.docx
On January 1, 2024 , Blossom Ltd. had the following shareholders' equity accounts:
Common shares (1,090,000 issued)
$1,635,000
Retained earnings
1,962,000
The company was also authorized to issue an unlimited number of $4 noncumulative preferred shares. As at January 1, 2024 , none had been issued. During 2024, the corporation had the following transactions and events related to its shareholders' equity:
Jan.
2
Issued 109,000 preferred shares for $50 per share.
Mar.
31
Paid quarterly dividend to preferred shareholders.
June
30
Paid quarterly dividend to preferred shareholders.
Aug.
12
Issued 104,000 common shares for $1.70 per share.
Sept.
30
Paid quarterly dividend to preferred shareholders.
Dec.
31
Paid quarterly dividend to preferred shareholders and a $0.25 per share dividend to the common shareholders.
Dec.
31
Loss for the year was $103,000.
Journalize the transactions and the entries to close dividends and the income Summary account. fGredit occount titles are automatically indented when the amount is entered. Do not indent manually, If no entry is reguired, select "No Entry" for the account titles Open general ledger accounts for the shareholders' equity accounts, enter the beginning balances, and post entries from the
.
Prepare the entry to record the conversion on April 1- 2021- (The book.docx
Prepare the entry to record the conversion on April 1, 2021. (The book value method is used.) Assume that the entry to record amortization of the bond discount and interest payment has been made. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, eg. 5,275.) Oriole Inc. issued $6 million of 10 -year, 10% convertible bonds on June 1,2020 , at 99 plus accrued interest. The bonds were dated April 1, 2020, with interest payable April 1 and October 1 . Bond discount is amortized semi-annually. Bonds without conversion privileges would have sold at 98 plus accrued interest. On April 1, 2021, \$1.50 million of these bonds were converted into 30,000 common shares. Accrued interest was paid in cash at the time of conversion. Assume that the company follows IFRS.
.
1. (TCO B) Which of the following is not a true statement .docx
1. (TCO B) Which of the following is not a true statement regarding the government-wide financial statements? (Points : 5)
The government-wide financial statements are not required to present prior-year data.
The government-wide financial statements include a Statement of Net Assets, Statement of Activities, and Statement of Cash Flows.
The government-wide financial statements include capital assets, include infrastructure, and reflect depreciation, except for the infrastructure using the modified approach.
All of the above are true.
2. (TCO D) A donor pledged $300,000 to thefund raising drive of a local government to assist its police officers in obtaining the latest technology. The pledge was made on July 17, 2011 but was conditioned on the government raising an additional $300,000 from other donors. By the fiscal year-end of June 30, 2012, the local government had raised only $6,000 from other donors. What entry would be made for the initial pledge by the local government during the year ended June 30, 2012? (Points : 5)
Debit a receivable account and credit deferred revenues, a liability account.
No entry is required.
Debit a receivable account and credit the Fund Balance account.
Debit a receivable account and credit a revenue account.
3. (TCO D) The City of Davenport adopted the following budget for fiscal year 2012:
Anticipated Revenues:
Property Taxes $5,340,000
Licenses and Permits 523,000
Fines and Forfeits 425,000Total $6,288,000
Approved Expenditures:
General Government $2,160,000
Public Safety 2,450,000
Public Works 1,560,000
Total $6,170,000
In addition, the City reported the following actual amounts for the same fiscal year:
Revenues:
Property Taxes $5,375,000
Licenses and Permits 519,000
Fines and Forfeits 437,000
Total $6,331,000
Expenditures-Current Year:
General Government 2,175,000
Public Safety ...
1-The party to receive a distribution of principal from an estate is l.docx
1.The party to receive a distribution of principal from an estate is legally called a(n):
2.Cleary, Wasser, and Nolan formed a partnership on January 1, 2012, with investments of $100,000, $150,000, and $200,000, respectively. For division of income, they agreed to (1) interest of 10% of the beginning capital balance each year, (2) annual compensation of $10,000 to Wasser, and (3) sharing the remainder of the income or loss in a ratio of 20% for Cleary, and 40% each for Wasser and Nolan. Net income was $150,000 in 2012 and $180,000 in 2013. Each partner withdrew $1,000 for personal use every month during 2012 and 2013.
What was Cleary\'s capital account balance at the end of 2013?
3. What was the total capital balance for the partnership at December 31, 2012?
$545,000
Solution
Distribution of Income for 2012:
Capital Account for 2013:
1. Estate Distributee.
2. $139,420
3. $564,000
.
Pararel quiz-intermediate-accounting-11
This document provides information for an intermediate accounting exam including 4 problems related to financial statements, receivables, inventories, and accounting principles. Problem 1 asks students to prepare a statement of financial position. Problem 2 asks students to prepare a comprehensive income statement. Problem 3 involves calculating impairment of receivables. Problem 4 involves inventory costing methods and valuation. Problem 5 asks students to identify violations of accounting assumptions, principles, or constraints for various accounting practices.
Wise Company owns 30 interest in the stock of Dark Corporation. D.docx
Wise Company owns 30% interest in the stock of Dark Corporation. During the year, Dark pays $20,000 in dividends to Wise, and reports $200,000 in net income. Wise Company's investment in Dark will increase Wise's net income by
On January 1, 2013, Audrey Corp. paid $800,000 for 100,000 shares of Off Company's common stock, which represents 40% of Off's outstanding common stock. Off reported net income of $200,000 and paid cash dividends of $60,000 during 2013. Audrey should report the investment in Off Company on its December 31, 2013, balance sheet at:
[removed]
$856,000
[removed]
$824,000
[removed]
$800,000
[removed]
$744,000
Corporations invest in other companies for all of the following reasons
except
to
[removed]
generate earnings.
[removed]
meet strategic goals.
[removed]
increase trading of the other companies' stock.
[removed]
house excess cash until needed.
1) Dayton Corporation purchased 1,000 shares of Kart common stock at $77 per share plus $2,000 brokerage fees as a short-term investment. The shares were subsequently sold at $80 per share less $3,400 brokerage fees. The cost of the securities purchased and gain or loss on the sale were
Cost
Gain or Loss
$79,000
$2,400 loss
$77,000
$1,400 loss
$77,000
$3,000 gain
$79,000
$2,000 gain
2) The company whose stock is owned by the parent company is called the
sibling company.
controlled company.
subsidiary company.
investee company.
3) Debt investments that are held to maturity are recorded at
fair value.
maturity value.
original cost.
amortized cost.
4) The balance sheet presentation of an unrealized loss on a non-trading security is similar to the statement presentation of
discount on bonds payable.
treasury stock.
allowance for doubtful accounts.
prepaid expenses.
5) An unrealized loss on non-trading securities is
reported under Other Expenses and Losses in the income statement.
reported as a separate component of stockholders' equity.
deducted from the cost of the investment.
closed-out at the end of the accounting period
6) The equity method of accounting for an investment in the common stock of another company should be used by the investor when the investment
enables the investor to exercise significant influence over the investee.
is obtained by an exchange of stock for stock.
ensures a source of supply of raw materials for the investor.
is composed of common stock and it is the investor's intent to vote the common stock
7) On January 1, 2013, Danner Company purchased at face value, a $1,000, 8% bond that pays interest on January 1 and July 1. Danner Company has a calendar year end. The entry for the receipt of interest on July 1, 2013, is
Cash
80
Interest Revenue
80
Interest Receivable
80
Interest Revenue
80
Cash
40
Interest Revenue
40
Interest Receivable
40
Interest Revenue
40
8) If a company acquires a 40% common stock interest in another company,
the equity method is usu.
Acc 557 homework 1 5 complete solution
This document provides the details and instructions for ACC 557 Homework 1-5, including exercises and problems related to accounting principles. It includes instructions to record journal entries, post to ledger accounts, prepare adjusting entries, closing entries, income statements, and balance sheets. The homework covers topics such as preparing trial balances, analyzing transactions, calculating account balances, and solving accounting problems related to the annual accounting cycle.
Remaining Time 31 minutes, 22 seconds QUESTION 1 Question Completion.pdf
Remaining Time: 31 minutes, 22 seconds QUESTION 1 Question Completion Status
REQUIRED: 1 During 2018, Stephenson experienced the following transactions relating to its
investment in stock: 6/1 Stephenson purchased 700 shares of Dawe common share for $14,600
9/1 11/1 12/30 Dawe paid cash dividends, $1/share Stephenson sold 20% of the Dave shares for
$6,300 in total. Dawe paid cash dividends, $.50/share >>Present the journal entries for the
transaction on the books of Stephenson. REQUIRED: 2. Sherollyn Company invested in two
companies in 2020 These company are Bamco Company and KingFeco Industries, Inc. Facts
about both investments are as follows: FV/share at 12/31 Income of Investee %Holding 40%
7.5% #0f shares Held 30,000 15,000 Cost/share 511 $13 Investee $11.50 $14.75 $80,000
$122,000 Bamco KingFeco In addition, Bamco paid $60,000 in total cash dividends in 2020
KingFeco paid a $30,000 total cash dividend in 2020 >>Prepare ALL 2020 required journal
entries for both investments on the books of Sherrollyn Company REQUIRED: Juli e Company
pu chased bonds with a total face value $900,000 f om K pple Company on February 1 2018 at
100 quote The bonds are 9% 51,000 bonds 3. and pay interest every February 1 The bonds are a
trading security on Julie\'s books. On December 31, the bonds have a market value reflecting a
97 quote. >>Present ALL iournal entries related to the bond investment reauired by Jullie in
2018 December 31 is fiscal year en Click Save and Submit to save and submit. Click Save All
Answers to save all answers
Solution
SOLUTION
Question -1DateAccount titles and ExplanationDebit ($)Credit ($)6/1Investment in
Stock14,600Common shares14,600(To record purchase of shares)9/1Dividend (700 *
$1)700Cash700(To record payment of dividend)11/1Cash6,300Investment in shares6,300(To
record sales of Dawe shares)12/30Dividends280Cash (700 * 80% * $0.50)280(To record
payment of dividend).
Similar to The December 31 2012 trial balances of Pettie Corporation .pdf (20)
1- Justin acquires 90- of the voting common shares of Stevens on Janua.pdf
1- Justin acquires 90- of the voting common shares of Stevens on Janua.pdf
The John Marshall Company Inc which provides consulting s.pdf
The John Marshall Company Inc which provides consulting s.pdf
The John Marshall Company Inc which provides consulting s.pdf
The John Marshall Company Inc which provides consulting s.pdf
The following transactions relate to Sunlight Mountain Inc- Prepare jo.pdf
The following transactions relate to Sunlight Mountain Inc- Prepare jo.pdf
Exercise 6-8Serial Bond Debt Service Fund Journal Entries .docx
Exercise 6-8Serial Bond Debt Service Fund Journal Entries .docx
MBA 502A—Financial Accounting Accounting Cycle Project (K.docx
MBA 502A—Financial Accounting Accounting Cycle Project (K.docx
P12-1Fuzzy Monkey Technologies, Inc. purchased as a long-term in.docx
P12-1Fuzzy Monkey Technologies, Inc. purchased as a long-term in.docx
Understanding consolidated balances Assume an investor acquired 100- o.docx
Understanding consolidated balances Assume an investor acquired 100- o.docx
On January 1- 2024- Blossom Ltd- had the following shareholders' equit.docx
On January 1- 2024- Blossom Ltd- had the following shareholders' equit.docx
Prepare the entry to record the conversion on April 1- 2021- (The book.docx
Prepare the entry to record the conversion on April 1- 2021- (The book.docx
1. (TCO B) Which of the following is not a true statement .docx
1. (TCO B) Which of the following is not a true statement .docx
1-The party to receive a distribution of principal from an estate is l.docx
1-The party to receive a distribution of principal from an estate is l.docx
Wise Company owns 30 interest in the stock of Dark Corporation. D.docx
Wise Company owns 30 interest in the stock of Dark Corporation. D.docx
Remaining Time 31 minutes, 22 seconds QUESTION 1 Question Completion.pdf
Remaining Time 31 minutes, 22 seconds QUESTION 1 Question Completion.pdf
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the extracellulat matrix? b) What is the ceil type foand in this nrwae? c) What is the functicen of
this tisse? 7) Affer a moal, when there is a lot of arpar in te llood, the pancress produces a
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words, insulin lowers the blood saper. ls tha a pesitive or aegative foctouck loop? Thornuchly
explaie yeur snver?.
1 Los gerentes crean ______ a travs de la comunicacin s.pdf
1, Los gerentes crean ______ a travs de la comunicacin.
significado
ganancias
trabajos
estructura organizativa
productos y servicios
Escuchar, leer y escribir RESULTADO DE APRENDIZAJE: 5
2. En una organizacin, el tamao de la oficina y su ubicacin comunica ciertos mensajes
sobre el individuo. Este es un ejemplo de cul de los siguientes?
Comunicacin oral
Comunicacin escrita
Comunicacin no verbal
Comunicacin vertical
comunicacin horizontal.
C++ Please help me Dont use Chat GPT please Problem 1.pdf
C++ Please help me!! Don't use Chat GPT please !!
Problem 1: Implement a Stack by using two Queues. In other words, implement push, pop, top,
empty functions by using enqueue, dequeue, front and empty functions. Do it by three files main,
.cpp, .h
Problem 2: Implement a Queue by using Two Stacks. In other words, implement enqueue,
dequeue, front and empty functions by using push, pop, top and empty functions. Do it by three
files main, .cpp, .h.
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574 Chapter 28 priocioles of Eisctrocardiogriasy 6. Thind dedgene heart block at Jremature
ventricalar conteractione (ITVCa) G. Additional ECG Testing 1. Dencribe the preparations for an
exercise stress test. 2. Describe a Holter monitor test. 3. Describe patient education required for
the Holter monisoe fest. 4. Describe the cardiac event recorder and discuss how the patient uses
the recorder CERTIFICATION PREPARATION 3. What ICC wave or segment is a negative
defection and represents interventricular septal Circic the correct ansioer. dicpolatization? a.
Pwave I. is a deflection from the baseline. b. Q wave 3. Interval c. R and S waves b. Segment d. T
wave c. Complex d. Wave 4. What ECG wave of segment represents ventricular nepolarization?
2. What ECG wave or segment reflects atrial a. P wave depolarization? b. Q wave a. P wave c.
Rand S waves b. Q wave d. I wave c. R and S waves d. Twave.
3 Which of the following voice communications systems and s.pdf
3. Which of the following voice communications systems and services could be found in an
enterprise environment?
A. Private Branch Exchange (PBX)
B. Automatic Call Distribution
C. Voice mail
D. All of the above
4. Which transport layer protocol is not recommended for carrying voice?
A. TCP
B. UDP
C. IP
D. RTP
A. Private Branch Exchange (PBX)
B. Automatic Call Distribution
C. Voice mail
D. All of the above
A. Private Branch Exchange (PBX)
B. Automatic Call Distribution
C. Voice mail
D. All of the above
A. Private Branch Exchange (PBX)
B. Automatic Call Distribution
C. Voice mail
D. All of the above
4. Which transport layer protocol is not recommended for carrying voice?
A. TCP
B. UDP
C. IP
D. RTP.
Vaka Analizi VERler Bir rnek Gnll ihracat kstl.pdf
Vaka Analizi
VER'ler: Bir rnek
Gnll ihracat kstlamalar, ekonomi ve politika arasnda zengin bir etkileim salar. ki rnee bakalm.
lkinde, Amerika Birleik Devletleri nemli bir ihracat olan Japonya'y otomobil ihracatn snrlamaya
zorlad. kincisinde, yine Amerika Birleik Devletleri ile Japonya arasnda kk bir VER, birok tekstil ve
giyim rnn kapsayan, birok lkeyi kapsayan ve onlarca yl sren geni kapsaml bir ihracat limitleri dizisi
haline geldi.
TEKSTL VE GYM: BR CANAVAR
1955'te bir canavar dodu. Japonya'dan artan ithalat karsnda ABD hkmeti, Japon hkmetini
Japonya'nn ABD'ye yapt pamuklu kuma ve giysi ihracatn gnll olarak snrlamaya ikna etti. 1950'lerin
sonlarnda ngiltere, Hindistan ve Pakistan' ngiltere'ye yaptklar giyim ve tekstil ihracatlarna VER'ler
uygulamaya zorlad. VER'ler balangta, ithalatla rekabet eden firmalarn artan d rekabete uyum
salamak iin zamana ihtiyalar olduuna dair korumac ricalarna yant olarak "geici" kstlamalar olarak
gerekelendirildi. Ama canavar bymeye devam etti.
Sayfa 177
1961 Ksa Vadeli Anlamas, 1962 Uzun Vadeli Anlamasna yol at. 1974'te, ok Elyaf Dzenlemesi,
plan ou tekstil ve giysi trn ierecek ekilde geniletti. Ticaret politikas canavar ok byk oldu. lke baznda
ve rn baznda mzakere edilen ok sayda ve artan VER, gelimekte olan lkelerin sanayilemi lkelere
(ve bir dizi dier gelimekte olan lkeye) ihracatn snrlad.
Canavarn kendi byme dinamii bile vard. A VER, aslnda ihracat firmalar arasnda bir karteldir.
Fiyatlarn ykselttike, kar frsat dier, balangta kstlanmam tedarikileri cezbeder. Tekstil ve ihracata
ynelik hazr giyim retimi Banglade, Kamboya, Fiji, Trkmenistan gibi lkelere yayld. Bu lkeler baarl
ihracatlar haline geldike, ithalat lkeler, ynetilen ticarette kesintilerini snrlamak iin VER'leri yrrle
koymalar iin onlara bask yapt.
Bu VER'ler tarafndan kstlanan gelimekte olan lkeler, Uruguay Turu ticaret mzakereleri srasnda bu
ticareti normal DT kurallarna (niceliksel snrlamalar ve tm lkelere eit olarak uygulanacak herhangi
bir tarife uygulanmamas - en ok kayrlan ulus muamelesi) geri getirmek iin ok zorlad. ikili
kstlamalar). 1995 ylnda yrrle giren Tekstil ve Konfeksiyon Anlamas, bu sektrdeki tm kotalarn sona
ermesi iin 10 yllk bir sre ngrmtr. 1 Ocak 2005'te, neredeyse yarm asrlk bir yaamn ardndan canavar
ounlukla ld.
"ounlukla" diyoruz nk birka yl daha canavarn kk bir paras yaad. in, Dnya Ticaret rgt'ne katlm
anlamasnn bir paras olarak, artan tekstil veya giyim ihracat ithalatla rekabet eden reticilere zarar
verirse, dier lkelerin in'e zg "koruma nlemleri" uygulayabileceini kabul etti. Amerika Birleik
Devletleri VER'leri aamal olarak kaldrrken, ABD hkmeti in'den yaplan baz ithalatlara bu tr koruma
nlemleri koydu. 2005'in sonlarna doru kapsaml bir anlama, in'den 22 tr rnn ithalatn snrlad. Benzer
ekilde Avrupa Birlii, in'den yaplan ithalata 10 tr rne koruma nlemi limiti getirdi. Sonra canavar
nihayet son nefesini verdi. AB limitleri 2007'nin sonunda, ABD limitleri ise 2008'in sonunda doldu.
VER says sona erdi.)
Liberallemenin en by.
Problem 3 12 points FABCDBC+CD+ABCD B Give the com.pdf
Problem 3 (12 points): F(A,B,C,D)=BC+CD+ABCD B. Give the complement of F as sum of
products (doesn't need to be in canonical form) A. Express F as sum of minterms..
The nationat debt is of growing concerm in the United states.pdf
The nationat debt is of growing concerm in the United states. It reached $1 billion in 1916 during
World War 1 and climbed to $278 billion by the end of World War II. It reached its first trilion on
October 1,1981 , and rose to $2 trilion on Apeli 3, 1996. The third trilion milestone was reached on
April 4 , 1990 , However, the magnitude of the national debt became headine news when it
reached $4 triilion and became a presidential campaign siogan for Ross Perot in 1992 . It psssed
$5 trilion in 1996 . 56 trieion in 2002, and on January 15,2004 , it reached 57 trilion. We hardly
noticed the other millestones. 56 trilion on October 18,2005 99 trilitian on March 6, 2006 $10
trilition on October 7,2003 511 trilion on March 22, 2009 $13 trilion on June 1+2010 $14 trimion en
January 4,2011 $15 trulion an November 15,2011 $16 trililon on September 4,2012 . 517 trilition
on October 18.2013 $18 trilion on November 28,2014.
Chetnas mind wanders when her supervisor is talking to her.pdf
Chetna's mind wanders when her supervisor is talking to her. She does not paraphrase or ask
clarifying questions, and she does not attend to her supervisor's nonverbal cues. Which of the
following assumptions would help Chetna improve her listening?
Question 44 options:
a)
Communication is the sender's responsibility.
b)
Listening is a mindless activity.
c)
Effective listening is an active process.
d)
Talking has more advantages than listening.
a) Communication is the sender's responsibility.
b) Listening is a mindless activity.
c) Effective listening is an active process.
d) Talking has more advantages than listening..
The future value of a lump sum single value can be found u.pdf
The future value of a lump sum (single value) can be found using the following equation: FVN=PV(
1+1)N Suppose $2,000 was invested for three years in an account paying 10 percent interest.
What would the future value be? 2.928 .20 $2,200 $2,420 $2,662.
Lea el caso Logitech a continuacin y responda las siguiente.pdf
Lea el caso Logitech a continuacin y responda las siguientes preguntas:
1. Analizar y explicar la configuracin de la cadena de valor global de Logitech? Configuracin Por
qu esta configuracin?
2. Hasta qu punto las diferentes teoras comerciales del libro prescrito pueden explicar la
configuracin de Logitech de su cadena de valor global? Analizar la relevancia de cada teora.
Teora Hasta qu punto la teora puede explicar la configuracin de Logitech de su cadena de valor
global?
3. Cul de las teoras, en su opinin, da la mejor explicacin de la cadena de valor global de Logitech?
Aclare y discuta sus opciones.
Logitech
Ms conocido como uno de los mayores productores de ratones para computadora del mundo,
Logitech es, en muchos sentidos, el eptome de la corporacin global moderna. Fundada en 1981
en Apples, Suiza, por dos italianos y un suizo, la empresa ahora genera ventas anuales de ms de
$1500 millones, la mayora de productos como ratones, teclados y cmaras de video de bajo costo
que cuestan menos de $100. Logitech se hizo un nombre como innovador tecnolgico en el
negocio altamente competitivo de los perifricos para computadoras personales. Fue la primera
empresa en introducir un ratn que usaba seguimiento infrarrojo, en lugar de una bola de
seguimiento, y la primera en introducir ratones y teclados inalmbricos. Logitech se diferencia de la
competencia por su continua innovacin, alto reconocimiento de marca y fuerte presencia
minorista. Menos obvia para los consumidores, pero igualmente importante, ha sido la forma en
que la compaa ha configurado su cadena de valor global para reducir los costos de produccin
mientras mantiene el valor de los activos que conducen a la diferenciacin. En la actualidad,
Logitech todava realiza trabajos bsicos de I+D (programacin de software principal) en Suiza,
donde tiene 200 empleados. De hecho, la empresa todava es legalmente suiza, pero la sede
corporativa est en Fremont, California, cerca de muchas de las empresas de alta tecnologa de
Estados Unidos, donde tiene 450 empleados. Algunos trabajos de I+D (de nuevo, principalmente
programacin de software) tambin se llevan a cabo en Fremont. Sin embargo, lo ms significativo es
que Fremont es la sede de las operaciones globales de marketing, finanzas y logstica de la
empresa. El diseo ergonmico de los productos de Logitech (su aspecto y tacto) lo realiza en
Irlanda una empresa de diseo externa. La mayora de los productos de Logitech se fabrican en
Asia. La expansin de Logitech en la fabricacin asitica comenz a fines de la dcada de 1980 cuando
abri una fbrica en Taiwn. En ese momento, la mayora de sus ratones se producan en los Estados
Unidos. Logitech estaba tratando de ganarse a dos de los clientes OEM ms prestigiosos: Apple
Computer e IBM. Ambos compraron sus ratones a Alps, una gran empresa japonesa que
suministr a Microsoft. Para atraer a clientes exigentes como Apple, Logitech no solo necesitaba la
capacidad de producir a gran volumen y bajo costo, sino que tambin t.
Research paper Topic 3 Disaster Recovery Research paper.pdf
Disaster recovery is the topic of this research paper. The paper likely discusses strategies and processes for recovering critical systems, data, and business functions after a natural or human-caused disaster. The goal is to resume normal operations as quickly and safely as possible when faced with events that damage computer systems or the infrastructure needed to support them.
Question 5 2 pts Describe the morphologic and molecular orga.pdf
Question 5 2 pts Describe the morphologic and molecular organization of the basement
membrane at the dermal/epidermal junction.Question 6 2 pts What are the major steps that are
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PRELAB Actlvity 3 Identifying Veins That Drain inte the Ve.pdf
PRE-LAB Actlvity 3: Identifying Veins That Drain inte the Venae Cavae 1. Mateh each of the
following weins widh ins comed drecryeimes). Mowe than nne censec anwwer is 1. 4. extemat tike
rein H. by buchital veit 1. enctirs distetly iets the inferier veria cava Q cr: poptates rein 2. daine ihe
anserier and piateriet tibial veins 3. Arsias be aperficial palmar anch d. Ereat saphenous win 4.
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f. radial veis 6. Fines with ibe internal Miace vein to form the 8. anterior tibial vein h. deral vimuses
7. is the longest vein in the body. 3. Ariins the arkile and foot 9. rmeice directly intu the intemal
jugular vein RE-LAB Activity 4: Examining the Histology of Arteries and Voins 1. Which blood
vessel type c. is the site of gas, nutrient, and waste exche? Roulpi Mairies. Which blood vesiel
type would you expeet to have the thickest smooth muscie layer? Whyz jor Systemic Arteries
(bray'-kee-oh-she-FAL-ik), the ajor arteries of the body are shown in. Fogere 22-4. artery, and the
left subclavian ar distribote nutrient-rich axygenated blood to all Figare 22-1). The brachiocephatic
ellis. The aurta, the largest artery in the body, arises the right common carotid artery left ventricle
and consists of three parts the thoracic aorta (above the diaphr aorta, aortic areh, and descending
acra. The aorta (below the diaphragm). Tha ig aorta gives rise to the left and right cornary the
body of the L4 vertebra, where which supply blood to the beart musele. The aortic left common
iliac arteries (EE-le is rise to three arteries: the brachiocephalic artery.
Please complete method appendleft in python which will be a .pdf
Please complete method appendleft in python which will be a call to self._insert_before which
adds a new node at the head of the deque's linked list.
def_insert_before(self, node: 'LinkedDeque._Node', x: any ) None: new_node =
LinkedDeque._Node (x) new_node.prev = node.prev new_node. next = node node.prev. next =
new_node node.prev = new_node self._num_items +=1def appendleft(self, x: any) None:.
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How to Build a Module in Odoo 17 Using the Scaffold Method
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The December 31 2012 trial balances of Pettie Corporation .pdf
- 1. The December 31, 2012, trial balances of Pettie Corporation and its 90%-owned subsidiary Sunco Corporation are as follows: Petties's investment in Sunco was purchased for $1,260,000 in cash on January 1,2011 , and was accounted for by the cost method. On January 1, 2011, Sunco had the following equity balances: Pettie's excess of cost over book value on Sunco's investment has been identified as goodwill. Sunco borrowed $100,000 from Pettie on June 30, 2012, with the note maturing on June 30,2013 , at 10% interest. Correct accruals have been recorded by both companies.During 2012, Pettie sold merchandise to Sunco at an aggregate invoice price of $300, 000, which included a profit of $75,000. As of December 31, 2012, Sunco had not paid Pettie for $90,000 of these purchases, and 10% of the total merchandise purchased from Pettie still remained in Sunco's inventory. Sunco declared a $1,000 cash dividend in December 2012 payable in January 2013. Prepare the necessary elimination and adjusting entries. Prepare the worksheet required to produce the consolidated statements of Pettie Corporation and its subsidiary, Sunco Corporation and its subsidiary, Sunco Corporation, for the year ended December 31, 2012. Include the valuation analysis, the determination and distribution of excess schedule, and the income distribution schedules.