Uop acc 291 week 4 exercise e11
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Exercise 11-5Garcia Corporation recently hired a new accountant wi.docx
Exercise 11-5
Garcia Corporation recently hired a new accountant with extensive experience in accounting for partnerships. Because of the pressure of the new job, the accountant was unable to review what he had learned earlier about corporation accounting. During the first month, he made the following entries for the corporation’s capital stock.
May 2
Cash
104,520
Capital Stock
104,520
(Issued 8,040 shares of $11 par value common stock at $13 per share)
10
Cash
821,700
Capital Stock
821,700
(Issued 14,940 shares of $19 par value preferred stock at $55 per share)
15
Capital Stock
9,240
Cash
9,240
(Purchased 840 shares of common stock for the treasury at $11 per share)
On the basis of the explanation for each entry, prepare the entries that should have been made for the capital stock transactions.
(Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
pays out a higher percentage of its earnings.
Problem 11-5A
Pringle Corporation has been authorized to issue 21,700 shares of $100 par value, 9%, noncumulative preferred stock and 1,059,400 shares of no-par common stock.
The corporation assigned a $5 stated value to the common stock. At December 31, 2014, the ledger contained the following balances pertaining to stockholders’ equity.
Preferred Stock
$165,300
Paid-in Capital in Excess of Par Value—Preferred Stock
21,340
Common Stock
2,080,000
Paid-in Capital in Excess of Stated Value—Common Stock
1,485,000
Treasury Stock— (3,450 common shares)
34,500
Retained Earnings
84,600
The preferred stock was issued for $186,640 cash. All common stock issued was for cash. In November 3,450 shares of common stock were purchased for the treasury at a per share cost of $10. No dividends were declared in 2014.
Prepare the journal entries for the following.
(Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(1)
Issuance of preferred stock for cash.
(2)
Issuance of common stock for cash.
(3)
Purchase of common treasury stock for cash.
No.
Account Titles and Explanation
Debit
Credit
1.
$
:
$
$
pays out a higher percentage of its earnings.
Problem 11-5A
Pringle Corporation has been authorized to issue 21,700 shares of $100 par value, 9%, noncumulative preferred stock and 1,059,400 shares of no-par common stock.
The corporation assigned a $5 stated value to the common stock. At December 31, 2014, the ledger contained the following balances pertaining to stockholders’ equity.
Preferred Stock
$165,300
Paid-in Capital in Excess of Par Value—Preferred Stock
21,340
Common Stock
2,080,000
Paid-in Capital in Excess of Stated Value—Common Stock
1,485,000
Treasury Stock— (3,450 commo ...
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Create a 10- to 12-slide presentation that addresses each question within the Comparative Analysis Case, pp. 824-825. Click the Assignment Files tab to submit your
Ac 501 Enthusiastic Study/snaptutorial.com
E2-7 (Assumptions, Principles, and Constraints): Presented below are the assumptions, principles, and constraints used in this chapter.
Economic entity assumption 5.Historical-cost principle 9. Materiality
Going-concern assumption 6.Matching principle 10. Industry practices
Monetary unit assumption 7. Full disclosure principle 11. Conservatism
Periodicity assumption 8. Cost-benefit relationship
Instructions
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Exercise 11-5Garcia Corporation recently hired a new accountant wi.docx
Exercise 11-5
Garcia Corporation recently hired a new accountant with extensive experience in accounting for partnerships. Because of the pressure of the new job, the accountant was unable to review what he had learned earlier about corporation accounting. During the first month, he made the following entries for the corporation’s capital stock.
May 2
Cash
104,520
Capital Stock
104,520
(Issued 8,040 shares of $11 par value common stock at $13 per share)
10
Cash
821,700
Capital Stock
821,700
(Issued 14,940 shares of $19 par value preferred stock at $55 per share)
15
Capital Stock
9,240
Cash
9,240
(Purchased 840 shares of common stock for the treasury at $11 per share)
On the basis of the explanation for each entry, prepare the entries that should have been made for the capital stock transactions.
(Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
pays out a higher percentage of its earnings.
Problem 11-5A
Pringle Corporation has been authorized to issue 21,700 shares of $100 par value, 9%, noncumulative preferred stock and 1,059,400 shares of no-par common stock.
The corporation assigned a $5 stated value to the common stock. At December 31, 2014, the ledger contained the following balances pertaining to stockholders’ equity.
Preferred Stock
$165,300
Paid-in Capital in Excess of Par Value—Preferred Stock
21,340
Common Stock
2,080,000
Paid-in Capital in Excess of Stated Value—Common Stock
1,485,000
Treasury Stock— (3,450 common shares)
34,500
Retained Earnings
84,600
The preferred stock was issued for $186,640 cash. All common stock issued was for cash. In November 3,450 shares of common stock were purchased for the treasury at a per share cost of $10. No dividends were declared in 2014.
Prepare the journal entries for the following.
(Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(1)
Issuance of preferred stock for cash.
(2)
Issuance of common stock for cash.
(3)
Purchase of common treasury stock for cash.
No.
Account Titles and Explanation
Debit
Credit
1.
$
:
$
$
pays out a higher percentage of its earnings.
Problem 11-5A
Pringle Corporation has been authorized to issue 21,700 shares of $100 par value, 9%, noncumulative preferred stock and 1,059,400 shares of no-par common stock.
The corporation assigned a $5 stated value to the common stock. At December 31, 2014, the ledger contained the following balances pertaining to stockholders’ equity.
Preferred Stock
$165,300
Paid-in Capital in Excess of Par Value—Preferred Stock
21,340
Common Stock
2,080,000
Paid-in Capital in Excess of Stated Value—Common Stock
1,485,000
Treasury Stock— (3,450 commo ...
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Create a 10- to 12-slide presentation that addresses each question within the Comparative Analysis Case, pp. 824-825. Click the Assignment Files tab to submit your
Ac 501 Enthusiastic Study/snaptutorial.com
E2-7 (Assumptions, Principles, and Constraints): Presented below are the assumptions, principles, and constraints used in this chapter.
Economic entity assumption 5.Historical-cost principle 9. Materiality
Going-concern assumption 6.Matching principle 10. Industry practices
Monetary unit assumption 7. Full disclosure principle 11. Conservatism
Periodicity assumption 8. Cost-benefit relationship
Instructions
Ac 501 Success Begins / snaptutorial.com
E2-7 (Assumptions, Principles, and Constraints): Presented below are the assumptions, principles, and constraints used in this chapter.
Economic entity assumption 5.Historical-cost principle 9. Materiality
Going-concern assumption 6.Matching principle 10. Industry practices
ACC 423 MART Education Counseling--acc423mart.com
This course provides a wide range of university students-centered service
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Create a 10- to 12-slide presentation that addresses each question within the Comparative Analysis Case, pp. 824-825. Click the Assignment Files tab to submit your assignment. The Coca-Cola Company and PepsiCo, Inc. The financial statements of Coca-Cola and PepsiCo
11-7dPractice ExercisesPE 11-1AProceeds from notes payable1..docx
11-7dPractice Exercises
PE 11-1A
Proceeds from notes payable
1. Obj. 1
Example Exercise 11-1
On May 15, Maynard Co. borrowed cash from Texas Bank by issuing a 60-day note with a face amount of $100,000.
1. Determine the proceeds of the note, assuming that the note carries an interest rate of 6%.
2. Determine the proceeds of the note, assuming that the note is discounted at 6%.
PE 11-1B
Proceeds from notes payable
1. Obj. 1
Example Exercise 11-1
On January 26, Nyree Co. borrowed cash from Conrad Bank by issuing a 45-day note with a face amount of $150,000.
1. Determine the proceeds of the note, assuming that the note carries an interest rate of 10%.
2. Determine the proceeds of the note, assuming that the note is discounted at 10%.
PE 11-2A
Federal income tax withholding
1. Obj. 2
Example Exercise 11-2
Tam Worldly's weekly gross earnings for the present week were $2,000. Worldly has two exemptions. Using the wage bracket withholding table in Exhibit 2 with a $75 standard withholding allowance for each exemption, what is Worldly's federal income tax withholding?
PE 11-2B
Federal income tax withholding
1. Obj. 2
Example Exercise 11-2
Marsha Mellow's weekly gross earnings for the present week were $1,250. Mellow has one exemption. Using the wage bracket withholding table in Exhibit 2 with a $75 standard withholding allowance for each exemption, what is Mellow's federal income tax withholding?
PE 11-3A
Employee net pay
1. Obj. 2
Example Exercise 11-3
Tam Worldly's weekly gross earnings for the week ended April 22 were $2,000, and her federal income tax withholding was $372.02. Assuming that the social security rate is 6% and Medicare is 1.5% of all earnings, what is Worldly's net pay?
PE 11-3B
Employee net pay
1. Obj. 2
Example Exercise 11-3
Marsha Mellow's weekly gross earnings for the week ended May 23 were $1,250, and her federal income tax withholding was $201.65. Assuming that the social security rate is 6% and Medicare is 1.5% of all earnings, what is Mellow's net pay?
PE 11-4A
Journalize period payroll
1. Obj. 3
Example Exercise 11-4
The payroll register of Ruggerio Co. indicates $10,500 of social security withheld and $2,625 of Medicare tax withheld on total salaries of $175,000 for the period. Federal withholding for the period totaled $34,650.
Provide the journal entry for the period's payroll.
PE 11-4B
Journalize period payroll
1. Obj. 3
Example Exercise 11-4
The payroll register of Longboat Co. indicates $5,400 of social security withheld and $1,350 of Medicare tax withheld on total salaries of $90,000 for the period. Retirement savings withheld from employee paychecks were $5,400 for the period. Federal withholding for the period totaled $17,820.
Provide the journal entry for the period's payroll.
PE 11-5A
Journalize payroll tax
1. Obj. 3
Example Exercise 11-5
The payroll register of Ruggerio Co. indicates $10,500 of social security withheld and $2,625 of Medicare tax withheld on total salaries of $175,000 for the period. Earnings of ...
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ACC644 Financial Statement AnalysisComprehensive ProjectOBJE.docx
ACC644 Financial Statement Analysis
Comprehensive Project
OBJECTIVE
Financial Statement Analysis project involves a team of students analyzing financial statements of two (2) companies from the same industry and prepare a written analysis as well as recommendations.
ADDITIONAL RESOURCES
In addition to these guidelines, additional information is provided on the company’s Web site, library databases and the textbook including: formulas and guidelines for calculations, information about the two (2) companies being analyzed, and any special considerations related to the specific companies or current economic conditions.
DESCRIPTION
The team will be analyzing each company’s annual report (10-K filing), which serves as a “résumé” of a corporation. The Generally Accepted Accounting Principles (GAAP) and the Securities and Exchange Commission (SEC) provide much of the information in corporate annual reports and in the 10-K. Specifically, GAAP requires annual reports to disclose four financial statements: a Balance Sheet, a Statement of Cash Flows, an Income Statement and a Statement of Retained Earnings.
FINANCIAL STATEMENT ANALYSIS PROJECT
Spring 2015
FORMAT FOR PROJECT:
TITLE PAGE
The first page of the project is the title page, which lists the following:
• FINANCIAL STATEMENT ANALYSIS PROJECT
• Analysts’ (Participants’) Names
• Date
The body of the project must consist of the following six (6) sections - clearly marked.
SECTION 1: EXECUTIVE SUMMARY
In this section provide a brief overview of each of the two corporations. Participants are not limited but, at a minimum, should provide the following information for both companies:
• Official name of the corporation
• Location of the corporate headquarters
• The state in which the company is incorporated
• Company Internet address
• Stock symbol of the corporation and the exchange on which it is traded
• Fiscal year-end of the corporation
• Date of the 10-K filing according to the financial statements provided
• The company’s independent accountant/auditor
• The primary products(s) and/or services (s) of the corporation
SECTION 2: BALANCE SHEET ANALYSIS
1. Using elements listed on your company’s balance sheet, prepare a common size balance sheet using the following format. (Vertical Analysis Chapter 5)
COMPANY #1
Account
Current Year
%
Prior Year
‘ %
COMPANY #2
Account
Current Year
%
Prior Year
‘ %
2. Using elements listed on your company’s balance sheet calculate the increase or decrease in dollars and percent between the years using the following format. (Year to Year Change Analysis Chapter 5)
COMPANY #1
Account
Current Year
Prior Year
+/- $
%
COMPANY #2
Account
Current Year
Prior Year
+/- $
%
3. Using elements listed on your company’s balance sheet calculate the ratios and amounts using two years prior as the base year (100%) using the following format. Your answers should all be in percentages (Horizontal Analysis Chapter 5).
.
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ACC 306 Week 1 Assignment E13-21, E13-22, P12-1, P12-7,P12-10, P12-14, P13-6
ACC 306 Week 1 Quiz
ACC 306 Week 1 DQ 1 Equity Method
ACC 306 Week 1 DQ 1 Accounting Pronouncements
ACC 306 Week 1 DQ 2 Judgment Case 13-9
Financial Accounting PrinciplesAssessment 3 Internal Control
Financial Accounting Principles
Assessment 3: Internal Control and Accounting for Assets Worksheet
Use this worksheet to complete the following three exercises for Assessment 3. Refer to the instructions in the course for submitting your assessment.Exercise 3-1
The Scheiffer Company’s most recent bank statement and book balances of cash reconciliations were completed on September 30, 2012. Two checks were reported outstanding: check #6798 for $1135.50 and check #6794 for $524.00. The following information is available for the October 31, 2012 reconciliation.
Section of the October 31 Bank Statement
Previous Balance
Total Checks & Deposits
Total Deposits & Credits
Current Balance
16,345.50
9,695.55
11,146.85
17,796.80
Checks and Debits
Deposits and Credits
Daily Balance
Date
No.
Amount
Date
Amount
Date
Amount
10/02
6798
1,135.50
10/04
1,214.50
09/30
16,345.50
10/05
7002
815.00
10/11
2,054.55
10/02
15,210.00
10/09
7001
1,788.50
10/20
3,990.25
10/04
16,424.50
10/15
605.75
NSF
10/23
2,436.80
10/05
15,609.50
10/19
7004
954.00
10/29
20.75
IN
10/09
13,821.00
10/22
7003
405.35
10/29
1,430.00
CM
10/11
15,875.55
10/25
7005
1,985.95
10/15
15,269.80
10/26
7007
310.35
10/19
14,315.80
10/30
7009
1,695.15
10/20
18,306.05
10/22
17,900.70
10/23
20,337.50
10/25
18,351.55
10/26
18,041.20
10/29
19,491.95
10/30
17,796.80
From Scheiffer’s Accounting Records
Cash Receipts Deposited
Date
Cash Debit
Oct
4
1,214.50
11
2,054.55
20
3,990.25
23
2,436.80
9,696.10
Cash Disbursements
Check No.
Cash Credit
7001
1,788.50
7002
815.00
7003
405.35
7004
954.00
7005
1,955.95
7006
880.50
7007
310.35
7008
325.10
7009
1,695.15
9,129.90
Cash
Account #101
Date
Explanation
PR
Debit
Credit
Balance
Sep
30
Balance
14,686.00
Oct
31
Total receipts
R12
9,696.10
24,382.10
31
Total disbursements
D23
9,129.90
15,252.20
Check #7005 was drawn correctly for $1985.95 to pay for office equipment. The recordkeeper recorded it as a debit for Office Equipment and a credit to Cash for $1955.95, but misread the amount of the check, which was $1985.95. The non-sufficient funds check for a $605.75 account payment was received from a customer, A. B. Fransen. The company has not yet recorded the returned check. The credit memo is the bank’s collection on a $1450.00 note and shows the deduction of a $20.00 collection fee. The company has not recorded the collection or the fee.
Based on the information provided, complete the following tasks:
Prepare an October 31, 2012, bank reconciliation for the Scheiffer Company.
SCHEIFFER COMPANY
Bank Reconciliation
October 31, 2012
[Create the bank reconciliation here.]
Make the necessary journal entries to adjust the book balance of cash to the reconciled balance.
[Create the journal entries here.]
For distinguished performance, provide three possible reasons why some of the numbered checks in the sequence are missing from the bank statement.Exerci ...
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ACC 306 Week 1 Assignment E13-21, E13-22, P12-1, P12-7,P12-10, P12-14, P13-6
ACC 306 Week 1 Quiz
ACC 306 Week 1 DQ 1 Equity Method
ACC 306 Week 1 DQ 1 Accounting Pronouncements
ACC 306 Week 1 DQ 2 Judgment Case 13-9
ACC 306 Week 2 Quiz
ACC 306 Week 2 DQ 1 Ethics Case 14-8 Hunt Manufacturing Debt for equity swaps
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Ac 501 Success Begins / snaptutorial.com
E2-7 (Assumptions, Principles, and Constraints): Presented below are the assumptions, principles, and constraints used in this chapter.
Economic entity assumption 5.Historical-cost principle 9. Materiality
Going-concern assumption 6.Matching principle 10. Industry practices
ACC 423 MART Education Counseling--acc423mart.com
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Create a 10- to 12-slide presentation that addresses each question within the Comparative Analysis Case, pp. 824-825. Click the Assignment Files tab to submit your assignment. The Coca-Cola Company and PepsiCo, Inc. The financial statements of Coca-Cola and PepsiCo
11-7dPractice ExercisesPE 11-1AProceeds from notes payable1..docx
11-7dPractice Exercises
PE 11-1A
Proceeds from notes payable
1. Obj. 1
Example Exercise 11-1
On May 15, Maynard Co. borrowed cash from Texas Bank by issuing a 60-day note with a face amount of $100,000.
1. Determine the proceeds of the note, assuming that the note carries an interest rate of 6%.
2. Determine the proceeds of the note, assuming that the note is discounted at 6%.
PE 11-1B
Proceeds from notes payable
1. Obj. 1
Example Exercise 11-1
On January 26, Nyree Co. borrowed cash from Conrad Bank by issuing a 45-day note with a face amount of $150,000.
1. Determine the proceeds of the note, assuming that the note carries an interest rate of 10%.
2. Determine the proceeds of the note, assuming that the note is discounted at 10%.
PE 11-2A
Federal income tax withholding
1. Obj. 2
Example Exercise 11-2
Tam Worldly's weekly gross earnings for the present week were $2,000. Worldly has two exemptions. Using the wage bracket withholding table in Exhibit 2 with a $75 standard withholding allowance for each exemption, what is Worldly's federal income tax withholding?
PE 11-2B
Federal income tax withholding
1. Obj. 2
Example Exercise 11-2
Marsha Mellow's weekly gross earnings for the present week were $1,250. Mellow has one exemption. Using the wage bracket withholding table in Exhibit 2 with a $75 standard withholding allowance for each exemption, what is Mellow's federal income tax withholding?
PE 11-3A
Employee net pay
1. Obj. 2
Example Exercise 11-3
Tam Worldly's weekly gross earnings for the week ended April 22 were $2,000, and her federal income tax withholding was $372.02. Assuming that the social security rate is 6% and Medicare is 1.5% of all earnings, what is Worldly's net pay?
PE 11-3B
Employee net pay
1. Obj. 2
Example Exercise 11-3
Marsha Mellow's weekly gross earnings for the week ended May 23 were $1,250, and her federal income tax withholding was $201.65. Assuming that the social security rate is 6% and Medicare is 1.5% of all earnings, what is Mellow's net pay?
PE 11-4A
Journalize period payroll
1. Obj. 3
Example Exercise 11-4
The payroll register of Ruggerio Co. indicates $10,500 of social security withheld and $2,625 of Medicare tax withheld on total salaries of $175,000 for the period. Federal withholding for the period totaled $34,650.
Provide the journal entry for the period's payroll.
PE 11-4B
Journalize period payroll
1. Obj. 3
Example Exercise 11-4
The payroll register of Longboat Co. indicates $5,400 of social security withheld and $1,350 of Medicare tax withheld on total salaries of $90,000 for the period. Retirement savings withheld from employee paychecks were $5,400 for the period. Federal withholding for the period totaled $17,820.
Provide the journal entry for the period's payroll.
PE 11-5A
Journalize payroll tax
1. Obj. 3
Example Exercise 11-5
The payroll register of Ruggerio Co. indicates $10,500 of social security withheld and $2,625 of Medicare tax withheld on total salaries of $175,000 for the period. Earnings of ...
ACC 423 MART Inspiring Innovation--acc423mart.com
Is a truly special teacher is very wise and sees tomorrow in every student’s eyes
ACC644 Financial Statement AnalysisComprehensive ProjectOBJE.docx
ACC644 Financial Statement Analysis
Comprehensive Project
OBJECTIVE
Financial Statement Analysis project involves a team of students analyzing financial statements of two (2) companies from the same industry and prepare a written analysis as well as recommendations.
ADDITIONAL RESOURCES
In addition to these guidelines, additional information is provided on the company’s Web site, library databases and the textbook including: formulas and guidelines for calculations, information about the two (2) companies being analyzed, and any special considerations related to the specific companies or current economic conditions.
DESCRIPTION
The team will be analyzing each company’s annual report (10-K filing), which serves as a “résumé” of a corporation. The Generally Accepted Accounting Principles (GAAP) and the Securities and Exchange Commission (SEC) provide much of the information in corporate annual reports and in the 10-K. Specifically, GAAP requires annual reports to disclose four financial statements: a Balance Sheet, a Statement of Cash Flows, an Income Statement and a Statement of Retained Earnings.
FINANCIAL STATEMENT ANALYSIS PROJECT
Spring 2015
FORMAT FOR PROJECT:
TITLE PAGE
The first page of the project is the title page, which lists the following:
• FINANCIAL STATEMENT ANALYSIS PROJECT
• Analysts’ (Participants’) Names
• Date
The body of the project must consist of the following six (6) sections - clearly marked.
SECTION 1: EXECUTIVE SUMMARY
In this section provide a brief overview of each of the two corporations. Participants are not limited but, at a minimum, should provide the following information for both companies:
• Official name of the corporation
• Location of the corporate headquarters
• The state in which the company is incorporated
• Company Internet address
• Stock symbol of the corporation and the exchange on which it is traded
• Fiscal year-end of the corporation
• Date of the 10-K filing according to the financial statements provided
• The company’s independent accountant/auditor
• The primary products(s) and/or services (s) of the corporation
SECTION 2: BALANCE SHEET ANALYSIS
1. Using elements listed on your company’s balance sheet, prepare a common size balance sheet using the following format. (Vertical Analysis Chapter 5)
COMPANY #1
Account
Current Year
%
Prior Year
‘ %
COMPANY #2
Account
Current Year
%
Prior Year
‘ %
2. Using elements listed on your company’s balance sheet calculate the increase or decrease in dollars and percent between the years using the following format. (Year to Year Change Analysis Chapter 5)
COMPANY #1
Account
Current Year
Prior Year
+/- $
%
COMPANY #2
Account
Current Year
Prior Year
+/- $
%
3. Using elements listed on your company’s balance sheet calculate the ratios and amounts using two years prior as the base year (100%) using the following format. Your answers should all be in percentages (Horizontal Analysis Chapter 5).
.
ACC 306 Enhance teaching - tutorialrank.com
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ACC 306 Week 1 Assignment E13-21, E13-22, P12-1, P12-7,P12-10, P12-14, P13-6
ACC 306 Week 1 Quiz
ACC 306 Week 1 DQ 1 Equity Method
ACC 306 Week 1 DQ 1 Accounting Pronouncements
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Financial Accounting PrinciplesAssessment 3 Internal Control
Financial Accounting Principles
Assessment 3: Internal Control and Accounting for Assets Worksheet
Use this worksheet to complete the following three exercises for Assessment 3. Refer to the instructions in the course for submitting your assessment.Exercise 3-1
The Scheiffer Company’s most recent bank statement and book balances of cash reconciliations were completed on September 30, 2012. Two checks were reported outstanding: check #6798 for $1135.50 and check #6794 for $524.00. The following information is available for the October 31, 2012 reconciliation.
Section of the October 31 Bank Statement
Previous Balance
Total Checks & Deposits
Total Deposits & Credits
Current Balance
16,345.50
9,695.55
11,146.85
17,796.80
Checks and Debits
Deposits and Credits
Daily Balance
Date
No.
Amount
Date
Amount
Date
Amount
10/02
6798
1,135.50
10/04
1,214.50
09/30
16,345.50
10/05
7002
815.00
10/11
2,054.55
10/02
15,210.00
10/09
7001
1,788.50
10/20
3,990.25
10/04
16,424.50
10/15
605.75
NSF
10/23
2,436.80
10/05
15,609.50
10/19
7004
954.00
10/29
20.75
IN
10/09
13,821.00
10/22
7003
405.35
10/29
1,430.00
CM
10/11
15,875.55
10/25
7005
1,985.95
10/15
15,269.80
10/26
7007
310.35
10/19
14,315.80
10/30
7009
1,695.15
10/20
18,306.05
10/22
17,900.70
10/23
20,337.50
10/25
18,351.55
10/26
18,041.20
10/29
19,491.95
10/30
17,796.80
From Scheiffer’s Accounting Records
Cash Receipts Deposited
Date
Cash Debit
Oct
4
1,214.50
11
2,054.55
20
3,990.25
23
2,436.80
9,696.10
Cash Disbursements
Check No.
Cash Credit
7001
1,788.50
7002
815.00
7003
405.35
7004
954.00
7005
1,955.95
7006
880.50
7007
310.35
7008
325.10
7009
1,695.15
9,129.90
Cash
Account #101
Date
Explanation
PR
Debit
Credit
Balance
Sep
30
Balance
14,686.00
Oct
31
Total receipts
R12
9,696.10
24,382.10
31
Total disbursements
D23
9,129.90
15,252.20
Check #7005 was drawn correctly for $1985.95 to pay for office equipment. The recordkeeper recorded it as a debit for Office Equipment and a credit to Cash for $1955.95, but misread the amount of the check, which was $1985.95. The non-sufficient funds check for a $605.75 account payment was received from a customer, A. B. Fransen. The company has not yet recorded the returned check. The credit memo is the bank’s collection on a $1450.00 note and shows the deduction of a $20.00 collection fee. The company has not recorded the collection or the fee.
Based on the information provided, complete the following tasks:
Prepare an October 31, 2012, bank reconciliation for the Scheiffer Company.
SCHEIFFER COMPANY
Bank Reconciliation
October 31, 2012
[Create the bank reconciliation here.]
Make the necessary journal entries to adjust the book balance of cash to the reconciled balance.
[Create the journal entries here.]
For distinguished performance, provide three possible reasons why some of the numbered checks in the sequence are missing from the bank statement.Exerci ...
Acc 306 Inspiring Innovation--tutorialrank.com
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ACC 306 Week 1 Assignment E13-21, E13-22, P12-1, P12-7,P12-10, P12-14, P13-6
ACC 306 Week 1 Quiz
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