Saturday, June 4, 2016

Chapter - 2 Financial accounting An introduction to concepts, methods and uses - Solutions for text book questions with case studies and answers to problems by stickney

Solutions Continued

2.38 continued.

                      Common Stock                                         Retained Earnings            
                                           40,000          √                                                45,800        √
                                           11,000       (7)         (2)               6,000         15,400    (22)
                                           51,000          √                                                55,200        √


                       Sales Revenue                                           Interest Revenue             
                                         226,600     (15)         (22)                300              300      (4)
(22)             227,200              600     (16)                                                                      
                                                                                                                               


                   Cost of Goods Sold                                    Depreciation Expense         
(8)                  88,000         88,000     (22)         (12)             4,500                    
                                                                             (13)           13,000         17,500    (22)
                                                                                                                                         


                      Salary Expense                                              Tax Expense                 
(17)               74,500                                          (19)           14,000                               
(18)                  1,300         75,800     (22)         (20)             4,000         18,000    (22)
                                                                                                                               


                  Insurance Expense                                    Consulting Expense          
(1)                    3,000           3,000     (22)         (21)             4,800           4,800    (22)
                                                                                                                                          
                                                                                                                                         


                    Interest Expense               
(10)                  3,000                                
(11)                  2,000           5,000     (22)
                                                                   




2.38 continued.

                                                 PORTOBELLO CO.
                                        Income Statement
                       For the Year Ended December 31, 2008

Revenues:
     Sales.................................................................................................         $ 227,200
     Interest............................................................................................                    300
         Total Revenues..........................................................................         $ 227,500
Expenses:
     Cost of Goods Sold..........................................................................         $    88,000
     Depreciation....................................................................................              17,500
     Salaries............................................................................................              75,800
     Taxes................................................................................................              18,000
     Insurance........................................................................................                 3,000
     Consulting.......................................................................................                 4,800
     Interest............................................................................................                 5,000
         Total Expenses...........................................................................         $ 212,100
     Net Income .....................................................................................         $    15,400

2.38 continued.
                                                                    
                                                 PORTOBELLO CO.
                                           Balance Sheet
                                        December 31, 2008

Assets
        Current Assets:
            Cash..................................................................                                 $      4,700
            Accounts Receivable......................................                                      51,000
            Merchandise Inventories..............................                                      40,000
            Prepaid Insurance.........................................                                         1,500
            Advances to Employees................................                                         4,000
            Prepaid Property Taxes................................                                         3,000
                 Total Current Assets.................................                                 $ 104,200
        Noncurrent Assets:
            Computer System—at Cost..........................      $    78,000
            Less Accumulated Depreciation..................           (39,000)        $    39,000
            Delivery Trucks..............................................      $    60,000
            Less Accumulated Depreciation..................             (4,500)              55,500
                 Total Noncurrent Assets..........................                                 $    94,500
                 Total Assets.................................................                                 $ 198,700
Liabilities and Shareholders' Equity
        Current Liabilities:
            Accounts Payable...........................................                                 $    16,000
            Interest Payable.............................................                                         2,000
            Dividend Payable...........................................                                         3,000
            Salaries Payable.............................................                                         1,300
            Taxes Payable.................................................                                         4,000
            Consulting Fee Payable...............................                                         4,800
            Advances from Customers............................                                         1,400
                 Total Current Liabilities..........................                                 $    32,500
            Note Payable...................................................                                       60,000
                 Total Liabilities..........................................                                 $    92,500
        Shareholders' Equity:
            Common Stock................................................                                 $    51,000
            Retained Earnings.........................................                                       55,200
                 Total Shareholders' Equity.....................                                 $ 106,200
                 Total Liabilities and Shareholders'
              Equity......................................................                                 $ 198,700

2.39         (Computer Needs, Inc.; reconstructing the income statement and balance sheet.)

T-accounts.

                               Cash                                                 Accounts Receivable          
√                    15,600                                          √                32,100
(A)                 37,500       164,600       (D)         (C)          159,700       151,500     (B)
(B)               151,500         21,000       (G)                                                                      
                                              3,388      (H)                                                                      
                                              4,800        (I)                                                                      
                                              6,000       (J)                                                                      
√                      4,812                                          √                40,300


                         Inventory                                                    Prepayments                 
√                    46,700                                          √                  1,500                               
(E)               172,100       158,100       (F)         (G)                  300                               
√                    60,700                                          √                  1,800                               


      Property, Plant and Equipment                    Accumulated Depreciation     
√                    59,700                                                                                   2,800        √
(J)                    6,000                                                                                   3,300     (K)
√                    65,700                                                                                   6,100        √


    Accounts Payable—Merchandise                         Income Tax Payable          
                                           37,800          √                                                  3,388        √
(D)               164,600       172,100       (E)         (H)              3,388           3,584     (L)
                                           45,300          √                                                  3,584        √


             Other Current Liabilities                                Mortgage Payable            
                                              2,900          √                                                50,000        √
(G)                   1,700                                          (I)                   800                               
                                              1,200          √                                                49,200        √


                      Common Stock                                         Retained Earnings            
                                           50,000          √                                                  8,712        √
                                                                                                                      9,216    (M)
                                           50,000          √                                                17,928        √


2.39 continued.

                               Sales                                                   Cost of Goods Sold            
                                           37,500       (A)         (F)          158,100       158,100    (M)
(M)              197,200       159,700       (C)                                                                      
                                                                                                                                         


                          Selling and
              Administrative Expense                              Depreciation Expense         
(G)                 19,000         19,000      (M)         (K)               3,300           3,300    (M)
                                                                                                                                          
                                                                                                                                         


                    Interest Expense                                     Income Tax Expense          
(I)                    4,000           4,000      (M)         (L)               3,584           3,584    (M)
                                                                                                                                          
                                                                                                                                         



                                          COMPUTER NEEDS, INC.
                                        Income Statement
               For the Years Ended December 31, 2007 and 2008

                                                                                                   2008                  2007
Sales..............................................................................      $ 197,200         $ 152,700
Cost of Goods Sold......................................................        (158,100)          (116,400)
Selling and Administrative Expense.....................          (19,000)            (17,400)
Depreciation Expense...............................................            (3,300)               (2,800)
Interest Expense........................................................            (4,000)               (4,000)
Income Taxes..............................................................             (3,584)               (3,388)
Net Income..................................................................      $      9,216         $      8,712



2.39 continued.

                                          COMPUTER NEEDS, INC.
                                           Balance Sheet
               For the Years Ended December 31, 2007 and 2008

                                                                                                   2008                  2007
                                                  Assets
Cash..............................................................................      $      4,812         $    15,600
Accounts Receivable..................................................           40,300               32,100
Inventories..................................................................           60,700               46,700
Prepayments...............................................................              1,800                 1,500
         Total Current Assets........................................      $ 107,612         $    95,900
Property, Plant and Equipment:
     At Cost.....................................................................      $    65,700         $    59,700
     Less Accumulated Depreciation.........................             (6,100)               (2,800)
Net.................................................................................      $    59,600         $    56,900
         Total Assets........................................................      $ 167,212         $ 152,800
                Liabilities and Shareholders’ Equity
Accounts Payable—Merchandise...........................      $    45,300         $    37,800
Income Tax Payable..................................................              3,584                 3,388
Other Current Liabilities.........................................              1,200                 2,900
         Total Current Liabilities.................................      $    50,084         $    44,088
Mortgage Payable......................................................            49,200               50,000
         Total Liabilities.................................................      $    99,284         $    94,088
Common Stock............................................................      $    50,000         $    50,000
Retained Earnings.....................................................            17,928                 8,712
         Total Shareholders’ Equity.............................      $    67,928         $    58,712
         Total Liabilities and Shareholders’ Equity.      $ 167,212         $ 152,800


2.40         (Embotelladora; effect of errors on financial statements.)

                                                                                        Shareholders'
                                    Assets                 Liabilities              Equity
a.                                    U/S  $ 60,000                        NO                   U/S  $ 60,000
b.                                              NO                      U/S  $ 82,000           O/S   $ 82,000
c.                                    U/S  $ 95,958                        NO                   U/S  $ 95,958
d.                                    O/S   $   3,100                        NO                   O/S   $   3,100
e.                                               NO                      U/S  $ 34,500           O/S   $ 34,500
f.                                               NO                      O/S   $ 17,900           U/S  $ 17,900
2.41         (Forgetful Corporation; effect of recording errors on financial statements.)

Note:  The actual and correct entries appear below to show the effect and amount of the errors, but are not required.

a.    Actual Entry:
        Cash...................................................................................        1,400
            Sales Revenue.............................................................                           1,400

Assets

=
Liabilities
+
Shareholders' Equity
(Class.)
+1,400



+1,400
IncSt à RE

        Correct Entry:
        Cash...................................................................................        1,400
            Advance from Customer...........................................                           1,400

Assets

=
Liabilities
+
Shareholders' Equity
(Class.)
+1,400

+1,400




        Liabilities understated by $1,400 and shareholders’ equity overstated by $1,400.

b.    Actual Entry:
        Cost of Goods Sold...........................................................        5,000
            Cash..............................................................................                           5,000

Assets

=
Liabilities
+
Shareholders' Equity
(Class.)
–5,000



–5,000
IncSt à RE


2.41 b. continued.

        Correct Entries:
        Machine............................................................................        5,000
            Cash..............................................................................                           5,000

Assets

=
Liabilities
+
Shareholders' Equity
(Class.)
+5,000





–5,000






        Depreciation Expense....................................................           500
            Accumulated Depreciation.......................................                              500

Assets

=
Liabilities
+
Shareholders' Equity
(Class.)
–500



–500
IncSt à RE

        Assets understated by $4,500 and shareholders’ equity understated by $4,500.

c.     Actual Entry:
        None for accrued interest.

        Correct Entry:
        Interest Receivable ($2,000 X .12 X 60/360)...............             40
            Interest Revenue........................................................                                 40

Assets

=
Liabilities
+
Shareholders' Equity
(Class.)
+40



+40
IncSt à RE

        Assets understated by $40 and shareholders’ equity understated by $40.

d.    The entry is correct as recorded.

e.     Actual Entry:
        None for declared dividend.

        Correct Entry:
        Retained Earnings.........................................................        1,500
            Dividend Payable.......................................................                           1,500

Assets

=
Liabilities
+
Shareholders' Equity
(Class.)


+1,500

–1,500
Dividend

        Liabilities understated by $1,500 and shareholders’ equity overstated by $1,500.

2.41 continued.

f.     Actual Entries:
        Machinery........................................................................     50,000
            Accounts Payable.......................................................                         50,000

Assets

=
Liabilities
+
Shareholders' Equity
(Class.)
+50,000

+50,000




        Accounts Payable...........................................................     50,000
            Cash..............................................................................                         49,000
            Miscellaneous Revenue............................................                           1,000

Assets

=
Liabilities
+
Shareholders' Equity
(Class.)
–49,000

–50,000

+1,000
IncSt à RE

        Maintenance Expense...................................................        4,000
            Cash..............................................................................                           4,000

Assets

=
Liabilities
+
Shareholders' Equity
(Class.)
–4,000



–4,000
IncSt à RE

        Correct Entries:
        Machinery........................................................................     50,000
            Accounts Payable.......................................................                         50,000

Assets

=
Liabilities
+
Shareholders' Equity
(Class.)
+50,000

+50,000




        Accounts Payable...........................................................     50,000
            Cash..............................................................................                         49,000
            Machinery....................................................................                           1,000

Assets

=
Liabilities
+
Shareholders' Equity
(Class.)
     –49,000

–50,000



       –1,000







2.41 f. continued.

        Machinery........................................................................        4,000
            Cash..............................................................................                           4,000

Assets

=
Liabilities
+
Shareholders' Equity
(Class.)
+4,000





–4,000






        Assets understated by $3,000 and shareholders’ equity understated by $3,000.
2.42         (Prima Company; working backwards to balance sheet at beginning of the period.)
A T-account method for deriving the solution appears below and on the following page.  The end-of-year balance appears at the bottom of the T-account.  The derived starting balance appears at the top.  “p” indicates plug; “c” closing entry.

                               Cash                                               Marketable Securities         
(p)                  11,700                                          (p)             12,000                               
(1)                  47,000       128,000       (3)         (8)               8,000                               
(2)               150,000         49,000       (4)                                                                      
                                              7,500       (5)                                                                      
                                              1,200       (6)                                                                      
                                              5,000       (7)
                                              8,000       (8)                                                                      
Bal.               10,000                                          Bal.          20,000


                 Accounts Receivable                                Merchandise Inventory       
(p)                  22,000                                          (p)             33,000                               
(10)             153,000       150,000       (2)         (9)           127,000       130,000    (11)
Bal.               25,000                                          Bal.          30,000


                   Prepayments for                                       Land, Buildings, and
              Miscellaneous Services                                          Equipment                   
(p)                    1,700                                          (p)             40,000                               
(4)                  49,000         47,700     (14)                                                                      
Bal.                 3,000                                          Bal.          40,000                               


2.42 continued.

                    Accounts Payable
                    (for Merchandise)                                        Interest Payable              
                                           26,000       (p)                                                     300      (p)
(3)               128,000       127,000       (9)         (6)               1,200           1,200    (15)
                                           25,000     Bal.                                                     300   Bal.


                       Taxes Payable                                              Note Payable                 
                                              3,500       (p)                                                20,000      (p)
(5)                    7,500           8,000     (13)                                                                      
                                              4,000     Bal.                                                20,000   Bal.


            Accumulated Depreciation                                  Common Stock               
                                           12,000       (p)                                                50,000      (p)
                                              4,000     (12)                                                                      
                                           16,000     Bal.                                                50,000   Bal.


                   Retained Earnings                                                  Sales                        
                                              8,600       (p)                                                47,000      (1)
(7)                    5,000           9,100   (16c)         (16c)       200,000       153,000    (10)
                                           12,700     Bal.                                                                      


                   Cost of Goods Sold                                    Depreciation Expense         
(11)             130,000       130,000   (16c)         (12)             4,000           4,000  (16c)
                                                                                                                                          
                                                                                                                                          


                        Tax Expense                                     Other Operating Expense     
(13)                  8,000           8,000   (16c)         (14)           47,700         47,700  (16c)
                                                                                                                                          
                                                                                                                                         


                    Interest Expense               
(15)                  1,200           1,200   (16c)
                                                                   
                                                                   




2.42 continued.

Transactions spreadsheet.
Balance Sheet Accounts

Transactions, By Number and Description


Balance:  Begin- ning of Period
Recog. Sales Rev.
Acct. Rec. Collected
Recog. Pur. Of Merchn.
Recog. COGS
Recog. Cash Pay. To Supp.
Recog. Depre. Exp.
Recog. Tax Exp.
Recog. Tax Paid
Recog. Prepay. Made
Recog. Oper. Exp.
Recog. Int. Exp.
Recog. Int. Paid
Recog. Div. Dec. and Paid
Record Mkt. Sec. Pur.
Balance:  End of 2008


1
2
3
4
5
6
7
8
9
10
11
12
13
14

ASSETS
















Current Assets:
















Cash
11,700
47,000
150,000


-128,000


-7,500
-49,000


-1,200
-5,000
-8,000
   10,000
Marketable Securities
12,000













8,000
   20,000
Accounts Receivable
22,000
153,000
-150,000












   25,000
Merchandise Inventory
33,000


127,000
-130,000










   30,000
Prepayments for
  Miscellaneous Ser.

1,700









49,000

-47,700





    3,000
  Total Current Assets
   80,400














   88,000
Noncurrent Assets:
















Land, Building, & Equip.
40,000














   40,000
Accumulated
  Depreciation

-12,000






-4,000








  (16,000)
  Total Noncurrent
    Assets

   28,000















  24,000
  Total Assets
 108,400














 112,000

















LIABILITIES AND SHARE-

HOLDERS' EQUITY














Current Liabilities:















  
Accounts Payable
26,000


127,000

-128,000









   25,000
Interest Payable
300










1,200
-1,200


        300
Taxes Payable
3,500






8,000
-7,500






     4,000
  Total Current Liabilities
   29,800














   29,300
Noncurrent Liabilities:















  
Note Payable
20,000














   20,000
  Total Noncurrent
    Liabilities

   20,000















   20,000
  Total Liabilities
   49,800














   49,300
Shareholders' Equity:
















Common Stock
50,000














   50,000
Retained Earnings
8,600
200,000


-130,000

-4,000
-8,000


-47,700
-1,200

-5,000

   12,700
  Total Shareholders'
    Equity

  58,600















   62,700
  Total Liabilities and
    Shareholders' Equity

 108,400















 112,000

















Imbalance, if Any
           -  
             -  
            -  
            -  
            -  
            -  
            -  
            -  
            -  
            -  
            -  
            -  

            -  
            -  
           -  

















Income Statement Accounts

Sales Rev.


COGS

Depre. Exp.
Tax Exp.


Ot. Op. Exp.
Int. Exp.






2.42 continued.

                                                  PRIMA COMPANY
                                           Balance Sheet
                                    As of December 31, 2007

Assets
Cash..............................................................................                                 $    11,700
Marketable Securities...............................................                                      12,000
Accounts Receivable..................................................                                      22,000
Merchandise Inventory............................................                                      33,000
Prepayments...............................................................                                         1,700
        Total Current Assets..........................................                                 $    80,400
Land, Buildings, and Equipment...........................       $  40,000
Less Accumulated Depreciation..............................          (12,000)              28,000
        Total Assets..........................................................                                 $ 108,400
Liabilities and Shareholders’ Equity
Accounts Payable.......................................................                                 $    26,000
Interest Payable.........................................................                                            300
Taxes Payable.............................................................                                         3,500
        Total Current Liabilities...................................                                 $    29,800
Notes Payable (6%)....................................................                                       20,000
        Total Liabilities...................................................                                 $    49,800
Common Stock............................................................                                 $    50,000
Retained Earnings.....................................................                                         8,600
        Total Shareholders’ Equity..............................                                 $    58,600
        Total Liabilities and Shareholders’ Equity...                                 $ 108,400
2.43         (The Secunda Company; working backwards to cash receipts and disbursements.)

A T-account method for deriving the solution appears below and on the following page.  After Entry (6), we have explained all revenue and expense account changes.  Plugging for the unknown amounts determines the remaining, unexplained changes in balance sheet accounts.  A “p” next to the entry number designates these entries.  Note that the revenue and expense accounts are not yet closed to retained earnings, so dividends account for the decrease in the Retained Earnings account during the year of $10,000.

                               Cash                                                 Accounts Receivable          
Bal.               20,000                                          Bal.          36,000                               
(7)                  85,000                                          (1)           100,000         85,000    (7p)
                                              2,000       (9)                                                                      
                                           81,000     (10)                                                                      
                                              3,000     (11)                                                                      
                                           10,000     (12)                                                                      
Bal.                 9,000                                          Bal.          51,000


2.43 continued.

               Merchandise Inventory                                      Prepayments                 
Bal.               45,000                                          Bal.             2,000                               
(8p)               65,000         50,000       (2)                                                  1,000      (5)
Bal.               60,000                                          Bal.             1,000


               Land, Buildings, and
                        Equipment                                               Cost of Goods Sold            
Bal.               40,000                                          Bal.                    0                               
                                                                             (2)             50,000                               
Bal.               40,000                                          Bal.          50,000                               


                    Interest Expense                                Other Operating Expenses     
Bal.                         0                                          Bal.                    0                               
(3)                    3,000                                          (4)               2,000                               
                                                                             (5)               1,000                               
                                                                             (6p)           26,000                               
Bal.                 3,000                                          Bal.          29,000                               


            Accumulated Depreciation                                Interest Payable              
                                           16,000     Bal.                                                  1,000   Bal.
                                              2,000       (4)         (9p)             2,000           3,000      (3)
                                           18,000     Bal.                                                  2,000   Bal.


                    Accounts Payable                                       Mortgage Payable            
                                           30,000     Bal.                                                20,000   Bal.
(10p)             81,000         26,000       (6)         (11p)           3,000
                                           65,000       (8)                                                                      
                                           40,000     Bal.                                                17,000   Bal.


                      Common Stock                                         Retained Earnings            
                                           50,000     Bal.                                                26,000   Bal.
                                                                             (12p)         10,000                               
                                           50,000     Bal.                                                16,000   Bal.


                               Sales                          
                                                     0     Bal.
                                         100,000       (1)
                                         100,000     Bal.




2.43 continued.

                                               SECUNDA COMPANY
                   Cash Receipts and Disbursements Schedule

Receipts:
        Collections from Customers..............................                                    $ 85,000
Disbursements:
        Suppliers of Merchandise and Other Ser-
            vices...................................................................         $ 81,000
        Mortgage..............................................................              3,000
        Dividends..............................................................           10,000
        Interest.................................................................              2,000
            Total Disbursements.....................................                                       96,000
Decrease in Cash........................................................                                    $ 11,000
Cash Balance, December 31, 2007.........................                                       20,000
Cash Balance, December 31, 2008.........................                                    $   9,000











2.43 continued.

Transactions spreadsheet.
Balance Sheet Accounts

Transactions, By Number and Description


Balance:  Begin- ning of Period
Recog. Sales on Acct.
Cash Collect. From Cus.
Recog. COGS
Pur. Of Mer. On Acct.
Cash Pay. For Merchn.
Recog. Int. Exp.
Int. Paid
Recog. Depre. Exp.
Recog. Of Oper. Exp.
Cash Paid for Prepay.
Recog. Mort. Paid
Recog. Div. Dec. & Paid
Check on Ending Bal. Sheet Amts.
Balance:  End of 2008


1
2
3
4
5
6
7
8
8
9
10
11
12

ASSETS















Current Assets:















Cash
20,000

85,000


-55,000

-2,000


-26,000
-3,000
-10,000
9,000
     9,000
Accounts Receivable
36,000
100,000
-85,000










51,000
   51,000
Merchandise Inventory
45,000


-50,000
65,000








60,000
   60,000
Prepayments
2,000








-27,000
26,000


1,000
     1,000
  Total Current Assets
 103,000












  121,000
 121,000
Noncurrent Assets:















Land, Buildings, &
  Equip.

40,000













40,000

   40,000
Accumulated
  Depreciation

-16,000








-2,000





-18,000

  (18,000)
  Total Noncurrent
    Assets

   24,000













    22,000

   22,000
  Total Assets
 127,000












  143,000
 143,000
















LIABILITIES AND SHARE-
HOLDERS' EQUITY













Current Liabilities:














  
Interest Payable
1,000





3,000
-2,000





2,000
     2,000
Accounts Payable
30,000



65,000
-55,000







40,000
   40,000
  Total Current Liabilities
   31,000












    42,000
   42,000
Noncurrent Liabilities:














  
Mortgage Payable
20,000










-3,000

17,000
   17,000
  Total Noncurrent
    Liabilities

   20,000













   17,000

  17,000
  Total Liabilities
   51,000












    59,000
   59,000
Shareholders' Equity:















Common Stock
50,000












50,000
   50,000
Retained Earnings
26,000
100,000

-50,000


-3,000

-2,000
-27,000


-10,000
34,000
   34,000
  Total Shareholders'
    Equity

   76,000













   84,000

  84,000
  Total Liabilities and
    Shareholders' Equity

 127,000












 
143,000

 143,000
















Imbalance, if Any
           -  
             -  
            -  
            -  
            -  
            -  
            -  
            -  
            -  
            -  
            -  
            -  
            -  
            -  
           -  
















Income Statement Accounts

Sales Rev.

COGS


Int. Exp.

Ot. Oper.
Exp.
Ot. Oper. Exp.






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