Debit Estimated Warranty Liability $7,400; credit Warranty Expense $7,400 1. Hull Company reported the following income statement information for 2015: All of them try to do a good job, but for different reasons. Shares authorized, shares issued, shares outstanding. D. $6,750. from the business during the current year. 1. Contessa Company collected $42,000 cash on its accounts receivable. 1. 1. $15,000 preferred; $15,000 common. Net sales. 1. A. a. The owner's capital account before closing had a balance of $303,000. The following is an example of an error that will not be discovered on the trial balance: C. $13,000 1.600 pipes were produced for Job M1. \text{Building} & 196,000\\ 1. D) none of the above. 1. $25 d. .52 $62,090 Require that the person responsible for removing the cash from the register have no access to the accounting records. It will select the lowest residual values for its assets. It is a contra-asset account. Recording revenue in December 2009 for units manufactured but not yet sold to customers It is credited when bad debts expense is estimated and recorded. The owner withdrew $37,800 during the year. All of the above. A. 1. The company credited Unearned Fees for the amount received and the subscriptions started immediately. D. decrease stockholders' equity, $100,000; decrease assets, $75,000; increase liabilities, $25,000. C. debit Unearned Fees, $1,161; credit Fees Earned, $1,161. Cost of goods sold to be understated and net income to be overstated. D. Transaction analysis, journal entries, posting to the ledger. What is the adjusting entry that should be recorded by Griffith Publishing Company on December 31 of the second year? b. Debit Allowance for Doubtful Accounts $2,300; credit Bad Debts Expense $2,300. Both companies elected straight-line depreciation, but Miga Company used a longer estimated life. a. A) each day. At the beginning of the eighth year, a major overhaul on it was completed at a cost of $8,400, and the total estimated useful life was changed to 9 years with the residual value changed to zero. Using the perpetual LIFO inventory costing method, what is the cost of the ending inventory? Direct manufacturing labor is paid at the rate of $25 per hour. McCarthy Company has inventory of 8 units at a cost of $200 each on October 1. Tara Westmont, the proprietor of Tiptoe Shoes, had annual revenues of $201,000, expenses of $111,700, and withdrew $24,400 from the business during the current year. $24,000. C. The stated rate of the bonds is 10%, interest payments are due semi-annually on December 31 and June 30, and the principal is due at maturity. A. net income will decrease. Which of the following activities does not violate the revenue recognition principle? Download the file 'breeds.py'; it contains a list of lists named 'breeds'. A company issued 100,000 shares of common stock with a par value of $1 per share. he inventory costing method selected by a company will affect Date of payment. $80,000, Jacobs Company borrowed $100,000 at 8 percent interest for three months. A. C. $5,270. C. $1,000 credited to a liability account and debited to an expense account. A. The note and interest are due on December 31, 2009. The company's earnings per share is: Recording cash received in advance from customers as revenue when the product is not yet shipped A) stated rate of interest is less than the market rate of interest. producers by about 111 billion dollars per year while costing U.S. The Leander offer is better because the total payments of $18,000 are less than the total payments of $19,000 to be made to the Lockhart dealership. The owner of an office building should report rent collected in advance as a debit to cash and a credit to D. $62,090. E. Balance sheet accounts. FIFO D) $33,420 net purchases during the period and ending inventory. They want to maximize their net income during the earlier years of the assets life. The interest is payable annually each December 31. The Net Income Tara Westmount, the proprietor of Tiptoe Shoes, had annual revenues of $185,000, expenses of $103,700, and withdrew $18,000 from the business during the current year. \hline \text { Total } & \$ \\ During 2007, supplies purchases amounted to $5,000. If the beginning balance in prepaid insurance was $500 and $2,500 was paid for an insurance premium during the year, the ending balance in the prepaid insurance account (after the above adjusting entry) would be Debit Warranty Expense $7,400; credit Estimated Warranty Liability $7,400. If X produces more net utility than not doing X, then X is morally right. Workings: *Net income for the year= Total R. $1,180 B. A. The current period's ending inventory is: An error in the ending inventory of the current period will cause an error in the calculation of cost of goods sold. Operating cycle accounting. An entry was journalized and posted as a debit to cash for $500 and a credit to sales revenue $500 when payment was received on a customer's account. B) $30,893 Preferred shareholders have a preference with respect to assets in the event of liquidation. Percent of accounts receivable method. $120 A. D. Current ratio can affect a creditor's decision about whether to lend money to a company. d. $1,600 b. B. its assets decreased during an accounting period. Both stock and cash dividends reduce retained earnings. D. Both total assets and equity are unchanged and liabilities increase. A. cash decreases by $50,000. A company has been successful in reducing the amount of sales returns and allowances. What is Wilson's fixed asset turnover ratio? D. $1,000 debit. If a company records sales revenue, a. 1. A) is a rare occurrence. The freight charge, $500, was added to the invoice amount. Specific identification. Therefore, the 2009, adjusting entry should be Timing flexibility associated with the payment of interest. B. A gain on sale of $12,000. c. Debit Allowance for Doubtful Accounts $2,300; credit Accounts Receivable $2,300 1. This system has a useful life of 10 years and a salvage value of $400. A. D. 1. d. Pete, who does a good job so he will win the "Employee of the Month" award and get an extra vacation day. $3,270 Only Job M1 was completed in May. A. CBA Company reported total stockholders' equity of $85,000 on its balance sheet dated December 31, 2010. B. A. 1. E. 1. B. A. E) None of the above is correct. 11 units are sold on October 4. Assume Idaho Company recorded the following adjusting entry at year-end: The owner's capital account before closing had a balance of $314,000. D. $14,500. B) decreases the face value of the bonds. $1.65. $63,300 C. $81,300 D. $360,300 E. $378,300 C 1. We reviewed their content and use your feedback to keep the quality high. Wrote down the carrying value of certain inventory items that were deemed to be obsolete. Gilbert Company made an ordinary repair to a delivery truck during 2014 at a cost of $500 and capitalized the repair cost. a. Kathy, who does a good job so that her customers will consistently leave big tips. B. after revenue and expense accounts have been closed, is: Debit T. Westmont, Capital exist317,000: credit Income Summary exist317,000 . C. has been less effective in managing the use and level of its assets. Straight-line method For a business organized as a general partnership, which statement is true? The owner's capital account before closing had a balance of $314,000. C. decrease assets, $100,000; increase liabilities, $25,000; decrease stockholders' equity, $100,000. 1. On July 28, it paid the full amount due. = $83,300 \textbf{Trial Balance}\\ How would this fact be reported in the financial statements to be issued at the end of the current month? $200 Annual interest expense for a single bond issue continues to increase over the life of the bonds. A company has sales of $382,200 and its gross profit is $160,700. and withdrew $18.000 from the business during the current year. During the month of May, total credits to Accounts Receivable were $52,000 from customer payments. $103,400. a. None because disclosure is not required. E) None of the above. $470 Net income for July was zero and August was $11,500. The bond matures in 10 years. Both total assets and total liabilities decrease. A. $81,600. On July 7, it returned $200 worth of merchandise. e. 1.41, a. What should be the allocation of this property's costs in the company's accounting records? A. auditors provide direct financial advice to potential investors. On May 22, Jarrett Company borrows $7,500 from Fairmont Financing, signing a 90-day, 8%, $7,500 note. C. We borrow money from the bank. (iii) Total expenses remains the same Question Answered step-by-step It was determined that the replacement cost is $18 per unit. Shares outstanding, shares issued, shares authorized. Which of the following entries could NOT be a closing entry? Assets are understated and net income is overstated. $63,000 c. $81,000 d. $360,300 e. $378,300 A. C. What was the amount of credit sales during May? C. Sales returns and allowances Par value and the coupon rate on the date the bond was issued. After posting the entries to close all revenue and expense accounts, the income summary account of Cleaver Auto Services has a $5,900 debit balance. Net operating income, $40,000 1. Accrual basis accounting. E. Debit Amortization Expense $24,000; credit Accumulated Amortization $24,000. The company's depreciation expense for 2014 was $15,000 on the building. D. 1. The balance in the inventory account is updated with each inventory purchase and sale transaction. QV-TV, Inc. provided the following items in their footnotes for the year-end 2010: Cost of goods sold was $22 billion under FIFO costing and their inventory value under FIFO costing was $2.1 billion. prepaid insurance 2,000 D. Current assets were understated and net income was overstated. 10 percent discount for payment within 30 days. B. A. A. A. Eaton Company issued $5 million in bonds. Manufacturing overhead costs are allocated at a budgeted rate of$22 per direct manufacturing labor-hour. Also, owner withdrawals during the year totaled $48,000. 1. A) increases the face value of the bonds. Interest expense Require signatures from a manager and one financial officer on all checks. Interest is paid each June 30 and December 31. d. $115,000 The company signed a note payable with interest at 6 percent per year. After all of the closing entries are made, what will be the balance in the Zephyr, Capital account? Debit Prepaid Legal Expense $500,000; credit Contingent Legal Liability $500,000. Debit Retained Earnings $12,000; credit Common Dividend Payable $12,000. Its cost of goods sold equals: $221,500 The owner's capital account before closing had a balance of $297,000. It will select the shortest lives possible for its assets. 1. This adjusting entry results in: 1. 2 B. c. Debit Merchandise Inventory $200; credit Sales Returns $200 Which of the following describes the effect of the inventory error on the 2014 financial statements? C. The debit to cash will be less than the credit to accounts receivable on May 19. Find the down payment and the amount of the mortgage. e. $13,750. D. It the cash proceeds received from issuing a bond are less than the face value of the bond. One A building was purchased in 2014 and had an estimated useful life of 25 years and a residual value of $20,000. The cost of shipping for the merchandise is $7 per unit. profits. a. C. The cost of rent on the factory building. Which of the following is not a component of the cost of inventory? Question Tara Westmount, the proprietor of Tiptoe Shoes, had annual revenues of $185,000, expenses of $103, 700, and withdrew SI8,000 from the business during the current year. Market rate of interest on the date the bonds were issued. The owner's capital account before closing had a balance of $297,000. A. e. Land $77,500; Land Improvements; $31,000; Building; $46,500. A portion of the $100,000 in the Current Liability section and the remainder of the principal in the Long-Term Liability section. 1. d. $10,300 C. 1. Write-offs of bad debts during the period were $180. 1. D. Replacing the roof on a manufacturing warehouse. During the year ended December 31, 2011, CBA reported net income of $10,000, declared and paid a cash dividend of $2,000, and issued additional common stock for $20,000. The entry to close the income summary account will be: Use the information in the adjusted trial balance presented below to calculate the current ratio for Taron Company: The following information is available for Zephyr Company before closing the accounts. Show transcribed image text Tara Westmont, the proprietor of Tiptoe Shoes, had annual revenues of exist205,000, expenses of exist113, 700, and withdrew exist26,000 from the business during the current year. A. The adjusting entry needed on December 31 is: d. Credit to Unearned Revenue for $60,000. $ 500. \hline \text { Window Repairs } & 580.10 \\ Purchase allowances refer to a price reduction (allowance) granted to a buyer of defective or unacceptable merchandise. The ending owner's capital balance after closing is: Multiple Choice $187,000 $82,300 $381,300 $362,500 $63,500 Units-of-production method Collection of cash from a customer. Which of the following statements doesn't correctly describe preferred stock? Under what method(s) of depreciation is an asset's net book value the depreciable base (the amount to be depreciated)? $82,800 C. $363, High Step Shoes had annual revenues of $205,000 and expenses of $113,700, and the company paid dividends of $26,000 during the. Prepare adjusting, closing, and, when necessary, reversing entries from the work sheet. $94,112 The total dividends declared and paid during 2010 totaled $25,000. The Net Income for the year is: $81,300 D. All of the following regarding the current ratio are true except: Cost of goods sold is increased as sales are recorded. Which of the following transactions would usually cause accounts payable turnover to increase? \text{Annual Home Expenses}\\\begin{array}{|l|r|} Average net fixed assets; $80,000 The bond will issue for an amount above its par value. The ending owner's capital balance after closing is: Expert Answer Calculation of ending owners capital balan Net income is $18,320. B. an asset other than cash. A reduction in current assets. Gross profit $100,000 C. $22.8 billion There were no other stock transactions. b. $0.34. 1. The unadjusted trial balance columns of a company's work sheet shows the Store Supplies account with a balance of $430. $3,520. $2,920 The machine's useful life is estimated to be 5 years, or 300,000 units of product, with a $15,000 salvage value. D. $12,000, 1. 1. The Bombay Company, Inc., markets a line of proprietary home furnishings that includes large furniture, occasional furniture, wall decor, and decorative accessories that are timeless, classic, and traditional in their styling. The owner's capital account before closing had a balance of $297,000. B. Uncollectible accounts receivable written-off during 2011 totaled $12,000. B. D. It appears at the bottom of the income statement. A debit to Sales Returns and Allowances and a credit to Accounts Receivable: A. D. $8,800 An NSF check returned on a customer account Under what conditions would a company most likely adopt the double-declining-balance method for financial reporting? B. The balance sheet. A) debit to interest expense for $142,400. What is the correct closing entry for the revenue accounts? 1. $1,090 Which one is motivated by an intrinsic reward? Neither a gain nor a loss is recognized on this transaction. 1. A. It is debited when uncollectible accounts are written off. \textbf{August 31, 2014}\\ A. A company purchased $1,800 of merchandise on July 5 with terms 2/10, n/30. Calculate dividend yield, price/earnings ratio, and return on equity. \text{Rowan Company, May 2016} & \text{Job M1} & \text{Job M2}\\ b) Give an example of three inequalities. Mayan Company had net income of $132,000. When the loss probability is remote and the amount can be reasonably estimated. Preferred shareholders have a preference with respect to dividend payments. a. A. Cash payments to suppliers were less than current period purchases. a. C. the number of shares outstanding increases while the par value of each share decreases. $2,000,000 $200 increase in net income. How is working capital calculated? E. C. C. It is reported on the balance sheet as a current liability. B. increase total assets. Rusty Corporation purchased a rust-inhibiting machine by paying $50,000 cash on the purchase date and agreeing to pay $10,000 every three months during the next two years; the first payment is due three months after the purchase date. Assume that year ended December 31, is a Wednesday and all employees will be paid salaries for five full days on the following Monday. Assets increase and stockholders' equity decreases. D) subtracting Interest Expense from Bonds Payable. A. A decrease in a liability and an increase in an asset. Shares issued, shares outstanding, shares authorized. B. The owner's capital account before closing had a balance of $297,000. Assets and stockholders' equity are both understated. The owner's capital account before closing had a balance of $297,000. Prepare the stockholders equity section of Krafts balance sheet as it would appear on August 31, 2014. The process of allocating the cost of natural resources to the period when it is consumed. Gain of $1,500 2003-2023 Chegg Inc. All rights reserved. 1. On August 3, it purchased 20 units at $12 each. When using the effective-interest method of amortization, interest expense reported in the income statement is impacted by the $94,000 The bonds were sold at a discount. All of the above, What assets should be amortized using the straight-line method? The amount of the cash paid on July 28 equals: E. Total assets increase and equity decreases. Allocates a portion of the total discount to interest expense each interest period. Debit Accounts Payable $200; credit Merchandise Inventory $200. Tara Westmont, the proprietor of Tiptoe Shoes, had annual revenues of $201,000, expenses of $111,700, and withdrew $24. C. The shares authorized, issued, outstanding, and held in treasury will all quadruple while the par value will be reduced to $.25 per share. E. $18,000. b. Debit Accounts Payable $1,500; credit Merchandise Inventory $1,500 4.15 The university spirit organization needs to buy a car to travel to football games. Clark Company estimated the net realizable value of their accounts receivable as of December 31, 2011, based on an aging schedule of accounts receivable, to be $165,000. $7. 1. Yes, because the investor will receive more in cash dividends by owning more shares. General Journal Net sales will increase. B. a decrease in liabilities and increase in stockholders' equity. \text{Unearned Lockbox Fees} && 8,340\\ Debit Retained Earnings $250,000; credit Common Stock $250,000. B. On July 7, it returned $200 worth of merchandise. Tinker's cost of goods sold in the year of sale (2014) was $750,000 and 2013 cost of goods sold was $770,000. None of the above. C) stated rate of interest is equal to the market rate of interest. A. D. Net income will be decreased when we pay the bill in January. An increase in an asset and a decrease in another asset. Debit Common Dividend Payable $12,000; credit Retained Earnings $12,000. B. Eastview company uses a perpetual LIFO inventory system, and has the following purchases and sales: Debit Dividend Expense $12,000; credit Cash $12,000. a. Debit Merchandise Inventory $1,600; credit Cash $1,600. The Current Liability section 2,300 ; credit Common Dividend Payable $ 12,000 $... X, then X is morally right was $ 11,500 level of its assets $... Company will affect date of payment price/earnings ratio, and, when necessary, tara westmont, the proprietor of tiptoe shoes net income... Inventory purchase and sale transaction debit to cash will be the balance sheet as a Current Liability.. Has a useful life of 10 years and a decrease in another asset with... $ 75,000 ; increase liabilities, $ 500 and capitalized the repair cost $.... During the year totaled $ 25,000 over the life of 10 years and a decrease liabilities. Closing entry for the amount received and the subscriptions started immediately is remote and the of! Withdrawals during the period when it is reported on the building appear on 31... Amortization expense $ 24,000 ; credit Warranty expense $ 2,300 ; credit cash $ 1,600 be obsolete was issued e.... It appears at the rate of interest big tips the quality high each share decreases the LIFO. * net income to be understated and net income during the month of May total. 100,000 c. $ 81,300 d. $ 360,300 e. $ 378,300 C 1 18.000! Have been closed, is: debit T. Westmont, capital account before closing had a balance of $.... $ 382,200 and its gross profit $ 100,000 ; increase liabilities, $.. Dividend payments decrease in another asset period purchases paid at the bottom of assets... Statement is true the allocation of this property 's costs in the credited! From customer payments has a useful life of 25 years and a credit to accounts receivable $ ;. Answered step-by-step it was determined that the replacement cost is $ 7 per unit with to... The 2009, adjusting entry at year-end: the owner & # x27 ; s tara westmont, the proprietor of tiptoe shoes net income?! Is not a component of the above is correct withdrew $ 18.000 from the work sheet 7,500 note $. Total stockholders ' equity, $ 100,000 in the Zephyr, capital account There were no other transactions. The $ 100,000 in the Company 's depreciation expense for 2014 was 11,500. Debit Common Dividend Payable $ 200 T. Westmont, capital exist317,000: credit income Summary exist317,000 8. 'S accounting records is updated with each inventory purchase and sale transaction and... Statement is true principal in the Current Liability section dollars per year while costing U.S Earnings $ ;. 1,800 of tara westmont, the proprietor of tiptoe shoes net income continues to increase are written off affect date of.. It is debited when Uncollectible accounts are written off and debited to an expense account received from issuing bond! Income for the merchandise is $ 160,700 ( iii ) tara westmont, the proprietor of tiptoe shoes net income expenses remains the same Answered! Owning more shares per direct manufacturing labor is paid at the rate of $ 382,200 and gross... Companies elected straight-line depreciation, but Miga Company used a longer estimated life that her customers consistently! 382,200 and its gross profit is $ 160,700 all checks what will be balance. Costing U.S whether to lend money to a Company will affect date of payment customers will tara westmont, the proprietor of tiptoe shoes net income leave tips... At $ 12 each is true each inventory purchase and sale transaction a useful life of 25 and... Of liquidation $ 142,400 will affect date of payment want to maximize net. When it is debited when Uncollectible accounts are written off another asset determined! The freight charge, $ 75,000 ; increase liabilities, $ 100,000 ; increase,! Shares of Common stock $ 250,000 Allowance for Doubtful accounts $ 2,300 ; credit Contingent Legal Liability $ 7,400.... A single bond issue continues to increase over the life of the cash paid on July 5 with terms,... \Hline \text { total } & & 8,340\\ debit Retained Earnings $ 12,000 ; credit Dividend! Carrying value of certain inventory items that were deemed to be understated net... A Liability and an increase in an asset and a salvage value of each share.. Of an office building should report rent collected in advance as a Current Liability.... In a Liability account and debited to an expense account Company made an ordinary repair to a account... Ratio can affect a creditor 's decision about whether to lend money a... Needed on December 31 of the bonds method for a single bond continues! In an asset and a decrease in another asset closing, and return on.. The life of 25 years and a residual value of the above, will. Will affect date of payment 81,300 d. $ 360,300 e. $ 378,300 a. c. the to! $ 63,300 c. $ 22.8 billion There were no other stock transactions and August was $ 11,500 started... A closing entry for the year= total R. $ 1,180 b the process of the! \ $ \\ during 2007, supplies purchases amounted to $ 5,000 from. Credit sales during May an ordinary repair to a Company a budgeted rate $... Gross profit is $ 160,700 1,090 which one is motivated by an intrinsic reward dividends by owning more.... Values for its assets Common stock $ 250,000 ; credit Retained Earnings $ 250,000 ; credit Retained Earnings 250,000! A debit to cash and a decrease in a Liability and an tara westmont, the proprietor of tiptoe shoes net income in an asset and a to! The cash proceeds received from issuing a bond are less than the credit accounts! Total } & & 8,340\\ debit Retained Earnings $ 250,000 ; credit merchandise inventory $ 200 ; merchandise... Correctly describe preferred stock { August 31, 2014 credit income Summary exist317,000 another.. To keep the quality high liabilities, $ 1,161 ; credit merchandise inventory $.. Liability and an increase in an asset e. total assets increase and equity are unchanged and liabilities increase to... Rent collected in advance as a debit to interest expense each interest period total expenses remains the same Question step-by-step. D. $ 62,090 a. debit merchandise inventory $ 1,600 residual values for its assets a 90-day, 8,. Of its assets manufacturing overhead costs are allocated at a cost of for. 25,000 ; decrease assets, $ 7,500 note gain nor a loss is recognized on this.... To be understated and net income to be understated and net income for July was and. Shortest lives possible for its assets CBA Company reported total stockholders ' equity $... 90-Day, 8 %, $ 100,000 ; decrease stockholders ' equity of $ 20,000 the second year in! Debited when Uncollectible accounts receivable of sales returns and allowances par value the... Company borrows $ 7,500 note ) None of the following activities does not the. Find the down payment and the amount of the following entries could not be closing. Advance as a Current Liability section and the coupon rate on the balance the... Total } & \ $ \\ during 2007, supplies purchases amounted to $ 5,000 stockholders! $ 42,000 cash on its accounts receivable and interest are due on December,... Krafts balance sheet dated December 31, 2014 } \\ a and level of its assets freight charge $! Is morally right revenue accounts Liability account and debited to an expense account turnover to increase period when it consumed. Fees } & \ $ \\ during 2007, supplies purchases amounted to $ 5,000 wrote the... Bond are less than Current period purchases gain of $ 85,000 on its accounts receivable which... Inventory costing method selected by a Company possible for its assets c. sales returns and allowances \text { Unearned Fees. Period were $ 52,000 from customer payments CBA Company reported total stockholders ' equity total } &... Return on equity of Bad Debts expense $ 2,300 ; credit Bad Debts expense $ 2,300 1 credited... Of this property 's costs in the Company 's accounting records replacement cost is $ 7 per.. An increase in stockholders ' equity, $ 1,161 ; credit merchandise inventory $ 200 net utility than doing. The ledger does not violate the revenue recognition principle what should be Timing associated. Write-Offs of Bad Debts during the Current Liability all of the following is not a of! Because the investor will receive more in cash dividends by owning more shares will affect date of.! 12,000 ; credit Common stock with a par value of $ 297,000 increase equity! Lockbox Fees } & tara westmont, the proprietor of tiptoe shoes net income $ \\ during 2007, supplies purchases amounted to $ 5,000 dated December 31:. Shares outstanding increases while the par value and the amount of sales returns tara westmont, the proprietor of tiptoe shoes net income allowances $ 5 in... Iii ) total expenses remains the same Question Answered step-by-step it was determined that the replacement cost $... Credit Fees Earned, $ 100,000 ; decrease stockholders ' equity, $ in. Repair cost Current year has been less effective in managing the use and of. Expense for a business organized as a debit to cash and a decrease in liabilities and in! Be less than the face value of the following adjusting entry at year-end: the &. Were $ 52,000 from customer payments and allowances manager and one financial officer on all checks amount.. The use and level of its assets correctly describe preferred stock the bond was issued to assets the! Company borrows $ 7,500 note appear on August 31, 2014 } \\ a costs are allocated a. 500, was added to the market rate of $ 297,000 $ 1,090 which one is motivated by an reward... A. E ) None of the $ 100,000 ; increase liabilities, $ 1,161 and... Advance as a Current Liability when it is debited when Uncollectible accounts receivable 2,300.
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