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Wiley CPA Exam Review 2013 Financial Accounting And Reporting 10th Edition O. Ray Whittington - Solutions
On July 1, year 1, after recording interest and amortization, York Co. converted $1,000,000 of its 12% convertible bonds into 50,000 shares of $1 par value common stock. On the conversion date the carrying amount of the bonds was $1,300,000, the market value of the bonds was $1,400,000, and
Jent Corp. purchased bonds at a discount of $10,000. Subsequently, Jent sold these bonds at a premium of $14,000. During the period that Jent held this investment, amortization of the discount amounted to $2,000. Jent did not elect the fair value option to report these bonds. What amount should
On March 1, year 1, Clark Co. issued bonds at a discount. Clark incorrectly used the straight-line method instead of the effective interest method to amortize the discount. Clark does not elect the fair value option to report these securities. How were the following amounts, as of December 31, year
An investor purchased a bond as a long-term investment on January 1. Annual interest was received on December 31. The investor’s interest income for the year would be highest if the bond was purchased ata. Par.b. Face value.c. A discount.d. A premium.
An investor purchased a bond as a held-to-maturity investment on January 2. Assume the fair value option is not elected for these securities. The investor’s carrying value at the end of the first year would be highest if the bond was purchased at aa. Discount and amortized by the straight-line
In year 1, Lee Co. acquired, at a premium, Enfield, Inc. ten-year bonds as a long-term investment. At December 31, year 2, Enfield’s bonds were quoted at a small discount. Which of the following situations is the most likely cause of the decline in the bonds’ market value?a. Enfield issued a
On July 1, year 1, York Co. purchased as a held-to-maturity investment $1,000,000 of Park, Inc.’s 8% bonds for $946,000, including accrued interest of $40,000. The bonds were purchased to yield 10% interest. The bonds mature on January 1, year 8, and pay interest annually on January 1. York uses
On October 1, year 1, Park Co. purchased 200 of the $1,000 face value, 10% bonds of Ott, Inc., for $220,000, including accrued interest of $5,000. The bonds, which mature on January 1, year 8, pay interest semiannually on January 1 and July 1. Park used the straight-line method of amortization and
On July 1, year 1, East Co. purchased as a long-term investment $500,000 face amount, 8% bonds of Rand Corp. for $461,500 to yield 10% per year. The bonds pay interest semiannually on January 1 and July 1. East does not elect the fair value option for reporting these securities. In its December 31,
On July 2, year 1, Wynn, Inc., purchased as a short-term investment a $1,000,000 face value Kean Co. 8% bond for $910,000 plus accrued interest to yield 10%. The bonds mature on January 1, year 8, pay interest annually on January 1, and are classified as trading securities. On December 31, year 1,
An issuer of bonds uses a sinking fund for the retirement of the bonds. Cash was transferred to the sinking fund and subsequently used to purchase investments. The sinking fund I. Increases by revenue earned on the investments.II. Is not affected by revenue earned on the investments.III. Decreases
On March 1, year 1, a company established a sinking fund in connection with an issue of bonds due in year 12. At December 31, year 3, the independent trustee held cash in the sinking fund account representing the annual deposits to the fund and the interest earned on those deposits. How should the
Witt Corp. has outstanding at December 31, year 1, two long-term borrowings with annual sinking fund requirements and maturities as follows:Sinking fund requirements Maturities Year 2 $1,000,000 $ -- Year 3 1,500,000 2,000,000 Year 4 1,500,000 2,000,000 Year 5 2,000,000 2,500,000 Year 6 2,000,000
The following information relates to noncurrent investments that Fall Corp. placed in trust as required by the underwriter of its bonds:Bond sinking fund balance, 12/31/Y1 $ 450,000 Year 1 additional investment 90,000 Dividends on investments 15,000 Interest revenue 30,000 Administration costs
On January 2, year 1, Nast Co. issued 8% bonds with a face amount of $1,000,000 that mature on January 2, year 7. The bonds were issued to yield 12%, resulting in a discount of $150,000. Nast incorrectly used the straight-line method instead of the effective interest method to amortize the
For the issuer of a ten-year term bond, the amount of amortization using the interest method would increase each year if the bond was sold at a Discount Premiuma. No Nob. Yes Yesc. No Yesd. Yes No
Webb Co. has outstanding a 7%, ten-year $100,000 face-value bond. The bond was originally sold to yield 6% annual interest. Webb uses the effective interest rate method to amortize bond premium, and does not elect the fair value option for reporting financial liabilities. On June 30, year 1, the
On January 2, year 1, West Co. issued 9% bonds in the amount of $500,000, which mature on January 2, year 11. The bonds were issued for $469,500 to yield 10%. Interest is payable annually on December 31. West uses the interest method of amortizing bond discount and does not elect the fair value
On July 1, year 1, Day Co. received $103,288 for $100,000 face amount, 12% bonds, a price that yields 10%. Assuming management does not elect the fair value option, interest expense for the six months ended December 31, year 1, should bea. $6,197b. $6,000c. $5,164d. $5,000
On January 1, year 2, Southern Corporation received $107,720 for a $100,000 face amount, 12% bond, a price that yields 10%. The bonds pay interest semiannually. Southern elects the fair value option for valuing its financial liabilities. On December 31, year 2, the fair value of the bond is
Which one of the following is a true statement for a firm electing the fair value option for valuing its bonds payable?a. The effective interest method of amortization must be used to calculate interest expense.b. Discount or premium is disclosed in the notes to the financial statements.c. The fair
On November 1, year 1, Mason Corp. issued $800,000 of its ten-year, 8% term bonds dated October 1, year 1. The bonds were sold to yield 10%, with total proceeds of $700,000 plus accrued interest. Interest is paid every April 1 and October 1. Mason does not elect the fair value option for reporting
Dixon Co. incurred costs of $3,300 when it issued, on August 31, year 1, five-year debenture bonds dated April 1, year 1. What amount of bond issue expense should Dixon report in its income statement for the year ended December 31, year 1?a. $ 220b. $ 240c. $ 495d. $3,300
During year 1, Lake Co. issued 3,000 of its 9%, $1,000 face value bonds at 101 1/2. In connection with the sale of these bonds, Lake paid the following expenses:Promotion costs $ 20,000 Engraving and printing 25,000 Underwriters’ commissions 200,000 What amount should Lake record as bond issue
On July 1, year 1, Eagle Corp. issued 600 of its 10%, $1,000 bonds at 99 plus accrued interest. The bonds are dated April 1, year 1, and mature on April 1, year 11. Interest is payable semiannually on April 1 and October 1. What amount did Eagle receive from the bond issuance?a. $579,000b.
The market price of a bond issued at a discount is the present value of its principal amount at the market (effective) rate of interesta. Less the present value of all future interest payments at the market (effective) rate of interest.b. Less the present value of all future interest payments at
Perk, Inc. issued $500,000, 10% bonds to yield 8%. Bond issuance costs were $10,000. How should Perk calculate the net proceeds to be received from the issuance?a. Discount the bonds at the stated rate of interest.b. Discount the bonds at the market rate of interest.c. Discount the bonds at the
The following information pertains to Camp Corp.’s issuance of bonds on July 1, year 1:Face amount $800,000 Term Ten years Stated interest rate 6% Interest payment dates Annually on July 1 Yield 9% At 6% At 9% Present value of one for ten periods 0.558 0.422 Future value of one for ten periods
Bonds payable issued with scheduled maturities at various dates are called Serial bonds Term bondsa. No Yesb. No Noc. Yes Nod. Yes Yes
Blue Corp.’s December 31, year 1 balance sheet contained the following items in the long-term liabilities section:9 3/4% registered debentures, callable in year 12, due in year 17 $700,000 9 1/2% collateral trust bonds, convertible into common stock beginning in year 10 due in year 20 600,000 10%
Hancock Co.’s December 31, year 1 balance sheet contained the following items in the long-term liabilities section:Unsecured 9.375% registered bonds ($25,000 maturing annually beginning in year 5) $275,000 11.5% convertible bonds, callable beginning in year 9, due year 21 125,000 Secured 9.875%
On January 1, year 2, London Corporation borrowed $500,000 on a 8%, noninterest-bearing note due in four years. The present value of the note on January 1, year 2, was $367,500. London Corporation elects the fair value method for reporting its financial liabilities. On December 31, year 2, it is
On January 1, year 2, Connor Corporation signed a $100,000 noninterest-bearing note due in three years at a discount rate of 10%. Connor elects to use the fair value option for reporting its financial liabilities. On December 31, year 2, Connor’s credit rating and risk factors indicated that the
On July 1, year 2, Marseto Corporation borrows $100,000 on a 10%, five-year interest-bearing note. At December 31, year 2, the fair value of the note is determined to be $97,500. Marseto elects the fair value option for reporting its financial liabilities. On its December 31, year 2 financial
On December 1, year 1, Money Co. gave Home Co. a $200,000, 11% loan. Money paid proceeds of $194,000 after the deduction of a $6,000 nonrefundable loan origination fee. Principal and interest are due in sixty monthly installments of $4,310, beginning January 1, year 2. The repayments yield an
Martin Bank grants a ten-year loan to Duff, Inc. in the amount of $150,000 with a stated interest rate of 6%. Payments are due monthly, and are computed to be $1,665. Martin Bank incurs $4,000 of direct loan origination costs and $2,000 of indirect loan origination costs. In addition, Martin Bank
Duff, Inc. borrowed from Martin Bank under a ten-year loan in the amount of $150,000 with a stated interest rate of 6%. Payments are due monthly, and are computed to be $1,665. Martin Bank incurs $4,000 of direct loan origination costs and $2,000 of indirect loan origination costs. In addition,
In calculating the carrying amount of a loan, the lender adds to the principal Direct loan origination costs incurred by the lender Loan origination fees charged to the borrowera. Yes Yesb. Yes Noc. No Yesd. No No
Norton Corp. does not elect the fair value option for recording its financial liabilities. The discount resulting from the determination of a note payable’s present value should be reported on its balance sheet as a(n)a. Addition to the face amount of the note.b. Deferred charge separate from the
Which of the following is reported as interest expense?a. Pension cost interest.b. Postretirement health-care benefits interest.c. Imputed interest on noninterest-bearing note.d. Interest incurred to finance construction of machinery for own use.
On July 1, year 1, a company obtained a two-year 8% note receivable for services rendered. At that time the market rate of interest was 10%. The face amount of the note and the entire amount of the interest are due on June 30, year 3. Interest receivable at December 31, year 1, wasa. 5% of the face
Pie Co. uses the installment sales method to recognize revenue. Customers pay the installment notes in twenty-four equal monthly amounts, which include 12% interest. What is an installment note’s receivable balance six months after the sale?a. 75% of the original sales price.b. Less than 75% of
On January 1, year 1, Parke Company borrowed $360,000 from a major customer evidenced by a noninterest-bearing note due in three years. Parke agreed to supply the customer’s inventory needs for the loan period at lower than fair value. At the 12% imputed interest rate for this type of loan, the
On December 31, year 1, Roth Co. issued a $10,000 face value note payable to Wake Co. in exchange for services rendered to Roth. The note, made at usual trade terms, is due in nine months and bears interest, payable at maturity, at the annual rate of 3%. The market interest rate is 8%. The compound
In its year 1 income statement, what should House report as contest prize expense?a. $0b. $ 418,250c. $ 468,250d. $1,000,000
In its December 31, year 1 balance sheet, what amount should House report as note payable—contest winner, net of current portion?a. $368,250b. $418,250c. $900,000d. $950,000
Leaf Co. purchased from Oak Co. a $20,000, 8%, five-year note that required five equal annual year-end payments of $5,009. The note was discounted to yield a 9% rate to Leaf. At the date of purchase, Leaf recorded the note at its present value of $19,485. Leaf does not elect the fair value option
On December 31, year 1, Jet Co. received two $10,000 notes receivable from customers in exchange for services rendered. On both notes, interest is calculated on the outstanding balance at the interest rate of 3% compounded annually and payable at maturity. The note from Hart Corp., made under
In Emme’s year 1 income statement, what amount should be reported as gain (loss) on sale of machinery?a. $(30,000) loss.b. $ 30,000 gain.c. $120,000 gain.d. $270,000 gain.
In Emme’s year 1 income statement, what amount should be reported as interest income?a. $ 9,000b. $45,000c. $50,000d. $60,000
On December 30, year 1, Chang Co. sold a machine to Door Co. in exchange for a noninterest-bearing note requiring ten annual payments of $10,000. Door made the first payment on December 30, year 1. The market interest rate for similar notes at date of issuance was 8%. Information on present value
Jole Co. lent $10,000 to a major supplier in exchange for a noninterest-bearing note due in three years and a contract to purchase a fixed amount of merchandise from the supplier at a 10% discount from prevailing market prices over the next three years. The market rate for a note of this type is
For which of the following transactions would the use of the present value of an annuity due concept be appropriate in calculating the present value of the asset obtained or liability owed at the date of incurrence?a. A capital lease is entered into with the initial lease payment due one month
On November 1, year 1, a company purchased a new machine that it does not have to pay for until November 1, year 3. The total payment on November 1, year 3, will include both principal and interest. Assuming interest at a 10% rate, the cost of the machine would be the total payment multiplied by
On July 1, year 1, James Rago signed an agreement to operate as a franchisee of Fast Foods, Inc. for an initial franchise fee of $60,000. Of this amount, $20,000 was paid when the agreement was signed and the balance is payable in four equal annual payments of $10,000 beginning July 1, year 2. The
On March 15, year 1, Ashe Corp. adopted a plan to accumulate $1,000,000 by September 1, year 5. Ashe plans to make four equal annual deposits to a fund that will earn interest at 10% compounded annually. Ashe made the first deposit on September 1, year 1. Future value and future amount factors are
Under IFRS, a contingency is described asa. An estimated liability.b. An event which is not recognized because it is not probable that an outflow will be required or the amount cannot be reasonably estimated.c. The same as it is described by US generally accepted accounting principles.d. A
Under IFRS, which of the following accounts would not be considered a “provision”?a. Warranty liabilities.b. Bad debts.c. Taxes payable.d. Note payable.
Under IFRS, if a long-term debt becomes callable due to the violation of a loan covenanta. The debt may continue to be classified as long-term if the company believes the covenant can be renegotiated.b. The debt must be reclassified as current.c. Cash must be reserved to pay the debt.d. Retained
Roland Corp. signed an agreement with Linx, which requires that if Linx does not meet certain contractual obligations, Linx must forfeit land worth $40,000 to Roland. Roland’s accountants believe that Linx will not meet its contractual obligations, and it is probable Roland will receive the land
On March 22, year 1, Cole Corporation received notification of legal action against the firm. Cole’s attorneys determine that it is probable the company will lose the suit, and the loss is estimated at $2,000,000. Cole’s accountants believe this amount is material and should be disclosed. Cole
On December 31, year 2, Northpark Co. collected a receivable due from a major customer. Which of the following ratios would be increased by this transaction?a. Inventory turnover ratio.b. Receivable turnover ratio.c. Current ratio.d. Quick ratio.H. International Financial Reporting Standards (IFRS)
The following computations were made from Clay Co.’s year 2 books:Number of days’ sales in inventory 61 Number of days’ sales in accounts receivable 33 What was the number of days in Clay’s year 2 operating cycle?a. 33b. 47c. 61d. 94
Tod Corp. wrote off $100,000 of obsolete inventory at December 31, year 2. The effect of this write-off was to decreasea. Both the current and acid-test ratios.b. Only the current ratio.c. Only the acid-test ratio.d. Neither the current nor the acid-test ratios.
On December 30, year 2, Vida Co. had cash of $200,000, a current ratio of 1.5:1 and a quick ratio of .5:1. On December 31, year 2, all cash was used to reduce accounts payable. How did these cash payments affect the ratios?Current ratio Quick ratioa. Increased Decreasedb. Increased No effectc.
North Bank is analyzing Belle Corp.’s financial statements for a possible extension of credit. Belle’s quick ratio is significantly better than the industry average. Which of the following factors should North consider as a possible limitation of using this ratio when evaluating Belle’s
Which of the following ratios is(are) useful in assessing a company’s ability to meet currently maturing or short-term obligations?Acid-test ratio Debt to equity ratioa. No Nob. No Yesc. Yes Yesd. Yes No
For year 2, Rey’s accounts receivable turnover wasa. 1.13b. 1.50c. 6.67d. 7.06
At December 31, year 2, Rey’s quick (acid-test) ratio wasa. 1.50 to 1.b. 1.75 to 1.c. 2.06 to 1.d. 3.10 to 1.
Mill Co.’s trial balance included the following account balances at December 31, year 2:Accounts payable $15,000 Bonds payable, due year 3 25,000 Discount on bonds payable, due year 3 3,000 Dividends payable 1/31/Y3 8,000 Notes payable, due year 4 20,000 What amount should be included in the
The following is Gold Corp.’s June 30, year 2 trial balance:Cash overdraft $ 10,000 Accounts receivable, net $ 35,000 Inventory 58,000 Prepaid expenses 12,000 Land held for resale 100,000 Property, plant, and equipment, net 95,000 Accounts payable and accrued expenses 32,000 Common stock 25,000
In Trey’s December 31, year 2 balance sheet, what amount should be reported as total retained earnings?a. $1,029,000b. $1,200,000c. $1,330,000d. $1,630,000
In Trey’s December 31, year 2 balance sheet, what amount should be reported as total current assets?a. $1,950,000b. $2,200,000c. $2,250,000d. $2,500,000
Chemrite Inc. reported a total asset retirement obligation of $350,000 in last year’s balance sheet. This year, Chemrite acquired a new chemical manufacturing facility subject to unconditional retirement obligations. Two measures of the obligation are the discounted cash flow estimate of $82,000
Dunn Trading Stamp Co. records stamp service revenue and provides for the cost of redemptions in the year stamps are sold to licensees. Dunn’s past experience indicates that only 80% of the stamps sold to licensees will be redeemed. Dunn’s liability for stamp redemptions was $6,000,000 at
Case Cereal Co. frequently distributes coupons to promote new products. On October 1, year 2, Case mailed 1,000,000 coupons for $.45 off each box of cereal purchased. Case expects 120,000 of these coupons to be redeemed before the December 31, year 2, expiration date. It takes thirty days from the
Lute Corporation sells furnaces that include a three-year warranty. Lute can contract with a third party to provide these warranty services. Lute elects the fair value option for reporting financial liabilities. At what amount should Lute record the warranty liability on the balance sheet?a. The
Vadis Co. sells appliances that include a three-year warranty. Service calls under the warranty are performed by an independent mechanic under a contract with Vadis. Based on experience, warranty costs are estimated at $30 for each machine sold. When should Vadis recognize these warranty costs?a.
During year 1, Gum Co. introduced a new product carrying a two-year warranty against defects. The estimated warranty costs related to dollar sales are 2% within twelve months following the sale and 4% in the second twelve months following the sale. Sales and actual warranty expenditures for the
If the payment of employees’ compensation for future absences is probable, the amount can be reasonably estimated, and the obligation relates to rights that accumulate, the compensation should bea. Accrued if attributable to employees’ services not already rendered.b. Accrued if attributable to
At December 31, year 2, Taos Co. estimates that its employees have earned vacation pay of $100,000. Employees will receive their vacation pay in year 3. Should Taos accrue a liability at December 31, year 2, if the rights to this compensation accumulated over time or if the rights are
Gavin Co. grants all employees two weeks of paid vacation for each full year of employment. Unused vacation time can be accumulated and carried forward to succeeding years and will be paid at the salaries in effect when vacations are taken or when employment is terminated. There was no employee
Ross Co. pays all salaried employees on a Monday for the five-day workweek ended the previous Friday. The last payroll recorded for the year ended December 31, year 2, was for the week ended December 25, year 2. The payroll for the week ended January 1, year 3, included regular weekly salaries of
North Corp. has an employee benefit plan for compensated absences that gives employees 10 paid vacation days and 10 paid sick days. Both vacation and sick days can be carried over indefinitely. Employees can elect to receive payment in lieu of vacation days; however, no payment is given for sick
Eagle Co. has cosigned the mortgage note on the home of its president, guaranteeing the indebtedness in the event that the president should default. Eagle considers the likelihood of default to be remote. How should the guarantee be treated in Eagle’s financial statements?a. Disclosed only.b.
In year 2, a contract dispute between Dollis Co. and Brooks Co. was submitted to binding arbitration. In year 2, each party’s attorney indicated privately that the probable award in Dollis’ favor could be reasonably estimated. In year 3, the arbitrator decided in favor of Dollis. When should
During year 2, Smith Co. filed suit against West, Inc. seeking damages for patent infringement. At December 31, year 2, Smith’s legal counsel believed that it was probable that Smith would be successful against West for an estimated amount in the range of $75,000 to $150,000, with all amounts in
In May year 1 Caso Co. filed suit against Wayne, Inc. seeking $1,900,000 damages for patent infringement. A court verdict in November year 5 awarded Caso $1,500,000 in damages, but Wayne’s appeal is not expected to be decided before year 7. Caso’s counsel believes it is probable that Caso will
During January year 2, Haze Corp. won a litigation award for $15,000 that was tripled to $45,000 to include punitive damages. The defendant, who is financially stable, has appealed only the $30,000 punitive damages. Haze was awarded $50,000 in an unrelated suit it filed, which is being appealed by
In year 1, a personal injury lawsuit was brought against Halsey Co. Based on counsel’s estimate, Halsey reported a $50,000 liability in its December 31, year 1 balance sheet. In November year 2, Halsey received a favorable judgment, requiring the plaintiff to reimburse Halsey for expenses of
Invern, Inc. has a self-insurance plan. Each year, retained earnings is appropriated for contingencies in an amount equal to insurance premiums saved less recognized losses from lawsuits and other claims. As a result of a year 2 accident, Invern is a defendant in a lawsuit in which it will probably
Management can estimate the amount of loss that will occur if a foreign government expropriates some company assets. If expropriation is reasonably possible, a loss contingency should bea. Disclosed but not accrued as a liability.b. Disclosed and accrued as a liability.c. Accrued as a liability but
During year 2, Haft Co. became involved in a tax dispute with the IRS. At December 31, year 2, Haft’s tax advisor believed that an unfavorable outcome was probable. A reasonable estimate of additional taxes was $200,000 but could be as much as $300,000. After the year 2 financial statements were
On November 5, year 2, a Dunn Corp. truck was in an accident with an auto driven by Bell. Dunn received notice on January 12, year 3, of a lawsuit for $700,000 damages for personal injuries suffered by Bell. Dunn Corp.’s counsel believes it is probable that Bell will be awarded an estimated
On February 5, year 3, an employee filed a $2,000,000 lawsuit against Steel Co. for damages suffered when one of Steel’s plants exploded on December 29, year 2. Steel’s legal counsel expects the company will lose the lawsuit and estimates the loss to be between $500,000 and $1,000,000. The
Brite Corp. had the following liabilities at December 31, year 2:Accounts payable $55,000 Unsecured notes, 8%, due 7/1/Y3 400,000 Accrued expenses 35,000 Contingent liability 450,000 Deferred income tax liability 25,000 Senior bonds, 7%, due 3/31/Y3 1,000,000 The contingent liability is an accrual
On January 17, year 2, an explosion occurred at a Sims Co. plant causing extensive property damage to area buildings. Although no claims had yet been asserted against Sims by March 10, year 2, Sims’ management and counsel concluded that it is likely that claims will be asserted and that it is
Brad Corp. has unconditional purchase obligations associated with product financing arrangements. These obligations are reported as liabilities on Brad’s balance sheet, with the related assets also recognized. In the notes to Brad’s financial statements, the aggregate amount of payments for
Delect Co. provides repair services for the AZ195 TV set. Customers prepay the fee on the standard one-year service contract. The year 1 and year 2 contracts were identical, and the number of contracts outstanding was substantially the same at the end of each year. However, Delect’s December 31,
In June year 2, Northan Retailers sold refundable merchandise coupons. Northan received $10 for each coupon redeemable from July 1 to December 31, year 2, for merchandise with a retail price of $11. At June 30, year 2, how should Northan report these coupon transactions?a. Unearned revenues at the
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