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financial accounting
Financial Accounting in an Economic Context 10th edition Jamie Pratt - Solutions
Refer to the data in Exercise 1-27A.Requirement1. Prepare the balance sheet of Giada Coffee Roasters Corp., for August 31, 2019.Data from Exercise 1-27AAssume the Giada Coffee Roasters Corp. ended the month of August 2019 with these data: Payments of cash: Acquisition of equipment . $201,500
Assume the Giada Coffee Roasters Corp. ended the month of August 2019 with these data:Requirement1. Prepare the income statement and the statement of retained earnings for Giada Coffee Roasters Corp., for the month ended August 31, 2019. Payments of cash: Acquisition of equipment . $201,500
This exercise should be used with Exercise 1-25A.Requirements1. Prepare the income statement of Jill Carlson Realty Company for the year ended January 31, 2018.2. What amount of dividends did Jill Carlson declare during the year ended January 31, 2018? Prepare a statement of retained earnings.Data
The following are the assets and liabilities of Jill Carlson Realty Company, as of January 31, 2018. Also included are revenue, expense, and selected stockholders’ equity figures for the year ended on that date (amounts in millions):Requirement1. Construct the balance sheet of Jill Carlson
At December 31, 2018, Landy Products has cash of $24,000, receivables of $18,000, and inventory of $80,000. The company’s equipment totals $182,000. Landy owes accounts payable of $22,000 and long-term notes payable of $172,000. Common stock is $34,500. Prepare Landy’s balance sheet at
Collinswood Company’s comparative balance sheet at January 31, 2019, and 2018, reports the following (in millions):RequirementsThe following are three situations related to Collinswood Company’s issuance of stock and declaration and payment of dividends during the year ended January 31, 2019.
Willow, Inc., has current assets of $220 million; property, plant, and equipment of $320 million; and other assets totaling $130 million. Current liabilities are $160 million and long-term liabilities total $380 million.Requirements1. Use these data to write Willow’s accounting equation.2. How
Compute the missing amount in the accounting equation for each company (amounts in billions):Which company appears to have the strongest financial position? Explain your reasoning. Liabilities Stockholders' Equity Assets Smythe Real Estate Odessa Florals Hometown Bank $32 $41 26 29 15 14
Match the following definitions with one of the terms listed here.Item Definitiona. Total revenues less total expensesb. Provides information for decision makers outside of the organizationc. Provides information for managers of the organizationd. Responsibilities of the members of society to each
Python Legal Services, Inc., ended 2017 with cash of $16,000. During 2018, Python earned net income of $115,000 and had adjustments to reconcile net income to net cash provided by operations totaling $9,000 (this is a negative amount). Python paid $20,000 to purchase equipment during 2018. During
Sullivan Corporation ended its fiscal year on September 30, 2018, with cash of $78 million, accounts receivable of $27 million, property and equipment of $27 million, and other long-term assets of $21 million. The company’s liabilities consist of accounts payable of $34 million and long-term
At December 31, 2018, Jackson Corporation has cash of $52 million, accounts receivable of $23 million, and long-term assets of $45 million. The company owes accounts payable of $21 million and has a long-term note payable of $31 million. Jackson has common stock of $28 million and retained
Journey Corporation began 2018 with retained earnings of $270 million. Revenues during the year were $460 million, and expenses totaled $380 million. Journey declared dividends of $64 million. What was the company’s ending balance of retained earnings? To answer this question, prepare Journey’s
MacKensie Services Corporation began 2018 with total assets of $230 million and ended 2018 with total assets of $365 million. During 2018, MacKensie earned revenues of $394 million and had expenses of $171 million. MacKensie declared and paid dividends of $27 million in 2018. Prepare the
Identify the missing amount for each of the following situations: Total Liabilities Stockholders' Equity Total Assets a. $300,000 50,000 $360,000 b. 85,000 C. 350,000 275,000
On January 1, 2017, Collins Copy Machine Company issued thirty $1,000 face-value bonds with a stated annual rate of 10 percent that mature in ten years. Interest is paid semiannually on June 30 and December 31. The bonds were issued at face value.a. Prepare the entry to record the issuance of these
Coral Sands Marina issued 100 ten-year bonds on July 1, 2018. The interest payments are due semiannually (January 1 and July 1) at an annual rate of 8 percent. The effective rate on the bonds is 6 percent. The face value of each bond is $1,000.a. Prepare the journal entry that would be recorded on
Taylor Corporation is contemplating issuing bonds to raise cash to finance an expansion. Before issuing the debt, the controller of the company wants to prepare an analysis of the cash flows and the interest expense associated with the issuance. Taylor Corporation is considering issuing one hundred
Arden’s Used Cars offers a one-year warranty from the date of sale on all cars. From historical data, Mr. Arden estimates that, on average, each car will require the company to incur warranty costs of $760. The following activities occurred during 2017:1. February 2
Tingham Village issued 500 five-year bonds on July 1, 2018. The interest payments are due semiannually (January 1 and July 1) at an annual rate of 6 percent. The effective interest rate on the bonds is 8 percent. The face value of each bond is $1,000.a. Prepare the journal entry that would be
You can review the Disney SEC Form 10-K by searching for “Disney Annual Report” online.REQUIRED:Review the Disney 2015 SEC Form 10-K, and answer the following questions:a. Compute Disney’s long-term debt (include deferred income taxes and all other long-term liabilities) to total asset ratio
Marker Musical Products issued bonds with a face value of $100,000 and an annual stated interest rate of 8 percent on January 1, 2015. The effective interest rate on the bonds was 10 percent. Interest is paid semiannually on July 1 and January 1. As of December 31, 2017, the company reported the
As of January 31, 2015, Walmart reported balance sheet total assets and total liabilities of $204 billion and $118 billion, respectively. In the footnotes the company disclosed future operating lease payments of $17.9 billion. Future capital lease payments of $5.4 billion were discounted to $2.9
Ficus Tree Farm issued five $1,000 bonds with a stated annual interest rate of 12 percent on January 1, 2018. The bonds mature on January 1, 2023. Interest is paid semiannually on June 30 and December 31. The bonds were sold at a price that resulted in an effective interest rate of 14 percent. The
Consider the three notes payable listed here. Each was issued on January 1, 2018, and matures on December 31, 2020. Interest payments are made annually on December 31.REQUIRED:a. Compute the present value of the remaining cash outflows for each note at 1/1/18, 12/31/18 and 12/31/19.b. Compute the
Ginny & Bill Eateries reported the following account balances in the December 31, 2017, financial report:Bonds payable .......................................................$500,000Premium on bonds payable ....................................12,600The bonds have a stated annual interest rate
The following information was extracted from the financial records of Leong Cosmetics:a. What is the effective interest rate on the notes payable?b. Prepare the journal entry to record interest expense during 2019. 2019 2018 Balance Sheet Notes payable Less: Discount on notes payable Income
Ross Running Shoes issued ten $1,000 bonds with a stated annual rate of 10 percent on June 30, 2018. These bonds mature on June 30, 2021. The bonds have an effective interest rate of 8 percent, and interest is paid semiannually on December 31 and June 30.REQUIRED:a. How much must Ross Running Shoes
Rochester Enterprises purchased 500 shares of Newark Corporation for $15 per share on June 15, 2017, when Newark had approximately 10,000 equity shares outstanding. Rochester held the investment throughout 2017, and as of December 31, the per-share market price had risen to $18. On January 16,
Key figures for Apple and Google follow.Required1. Compute the recent two years€™ cash flow on total assets ratios for Apple and Google.2. What does the cash flow on total assets ratio measure?3. Which company has the highest cash flow on total assets ratio for the periods shown?4. Does
Numerous companies have established home pages on the Internet, e.g., Capt’n Eli Root Beer Company (www.captneli.com/rootbeer.php) and Kodak (www.kodak.com).InstructionsExamine the home pages of any two companies and answer the following questions.(a) What type of information is available?(b) Is
Data for B. Madar, interior decorating, are presented in E2-2. Instructions Journalize the transactions using journal page J1. (You may omit explanations.)
Kinney’s Repair Ltd. was started on May 1. A summary of May transactions is presented below.1. Shareholders invested £10,000 cash in the business in exchange for ordinary shares.2. Purchased equipment for £5,000 cash.3. Paid £400 cash for May office rent.4. Paid £500 cash for supplies.5.
Much information about specific companies is available on the Internet. Such information includes basic descriptions of the company’s location, activities, industry, financial health, and financial performance.Address: biz.yahoo.com/i, or go to www.wiley.com/college/weygandt Steps1. Type in
Because Natalie has had such a successful first few months, she is considering other opportunities to develop her business. One opportunity is the sale of fine European mixers. The owner of Kzinski Supply Company has approached Natalie to become the exclusive U.S. distributor of these fine mixers
Mackey Company acquired equipment on January 1, 2017, through a leasing agreement that required an annual year-end payment of $30,000. Assume that the lease has a term of five years and that the life of the equipment is also five years. The lease is treated as a capital lease, and the FMV of the
Treadway Company issued bonds with a face value of $20,000 on January 1, 2017. The bonds were due to mature in five years and had a stated annual interest rate of 8 percent. The bonds were issued at face value. Interest is paid semiannually.a. As of December 31, 2017, market interest rates had
On June 1, 2017, May berry Imports purchased bonds on the open market, paying $92,994. The bonds had a face value of $100,000, a stated annual interest rate of 4 percent, and a remaining time to maturity of two years. Interest was paid semiannually on November 30 and May 31, and May berry intended
The balance sheet as of December 31, 2017, for Thompkins Laundry follows:The $20,000 of long-term debt on the balance sheet represents a long-term note that requires Thompkins to maintain a debt/equity ratio of less than 1:1. If the covenant is violated, the company will be required to pay the
On September 10, 2015, Mooney Plastic Products issued bonds with a face value of $500,000 for a price of 96. During 2018, Mooney exercised a call provision and redeemed the bonds for 101. At the time of the redemption, the bonds had a balance sheet value of $490,000.a. Prepare the journal entry
Memminger Corporation purchased equipment on January 1, 2018. The terms of the purchase required that the company pay $1,000 in interest at the end of each year for five years and $20,000 at the end of the fifth year. The FMV of the equipment on January 1, 2018, was $17,604.REQUIRED:a. Prepare the
Hodge Sports bonds are selling on the open market at par value. The bonds have a stated interest rate of 9 percent and mature in five years. You have determined that the risk-free rate is 7 percent.REQUIRED:a. What is the maximum risk premium you could attach to these bonds and still be willing to
The following information was taken from the balance sheet of Beasley Brothers as of December 31, 2017:The bonds have a stated interest rate of 5 percent paid annually and will mature on December 31, 2019. The market value of the bonds as of December 31, 2017, is $98,167.a. Compute the effective
The following information was taken from the balance sheet of Cohort Enterprises as of December 31, 2018:The bonds have a stated interest rate of 5 percent paid annually and will mature on December 31, 2020. The market value of the bonds as of December 31, 2018, is $186,479.a. Compute the
On January 1, 2017, Q-Mart entered into a five-year lease agreement requiring annual payments of $10,000 on December 31 of each year. The fair market value of the building was estimated by appraisers to be $39,927.a. Record the journal entries required over the five-year period, assuming that
Tradeall Inc., leases automobiles for its sales force. On January 1, 2017, the company leased 100 automobiles and agreed to make lease payments of $10,000 per automobile each year. The lease agreement expires on December 31, 2021, at which time the automobiles can be purchased by Tradeall for a
Dylander bonds are selling on the open market at 89.16. The bonds have a stated interest rate of 8 percent and mature in ten years. Interest payments are made semiannually.a. Assume that your required rate of return is 12 percent. Would you buy the bonds? Why or why not?b. At what required rate of
The following information was taken from the 2014 statement of shareholders€™ equity of Home Depot (dollars in millions):a. What portion of net income was paid out in dividends during the year?b. Explain how the issuance of shares affected the basic accounting equation.c. Explain how the
When Tandy (RadioShack) Corporation announced a 2:1 stock split, the company had 97 million shares outstanding, trading at $100 per share.a. Estimate the number of shares outstanding and market price per share immediately after the split.b. Estimate the company’s overall market value, and explain
Deming Contractors was involved in the following events involving stock during 2018:1. Authorized to issue (a) 100,000 shares of $100 par value, 8 percent preferred stock; (b) 150,000 shares of no-par, $5 preferred stock; and (c) 250,000 shares of $5 par value, common stock.2. Issued 10,000
The following information was taken from the 2014 annual report of Coca-Cola (dollar and share amounts in millions):a. At what average price did the company repurchase its shares in 2012?b. At what average price did the company repurchase its shares in 2013?c. The December 31, 2014, balance in
Twin Lakes incorporated on April 1, 2018, and was authorized to issue 100,000 shares of $5 par value common stock and 10,000 shares of $8, no-par preferred stock. During the remainder of 2018, the company entered into the following transactions:1. Issued 25,000 shares of common stock in exchange
The following information was extracted from the financial records of Maverick Corporation:Preferred stock: 15,000 shares outstanding, 10 percent, $50 par value Common stock: 50,000 shares outstanding, $15 par value Maverick began operations on January 1, 2012. The company has paid the following
The shareholders’ equity section of Rodman Corporation as of December 31, 2017, follows:Common stock .................................................$ 80,000Additional paid-in capital ...................................10,000Retained earnings
The following selected financial information was extracted from the December 31, 2017, financial records of Cotter Company:The company€™s board of directors is currently contemplating declaring a dividend. The company€™s common stock is presently selling for $40 per
In 2008, Stuart Corporation began operations, issuing 100,000 shares of $1 par value common stock for $25 per share. Since that time, the company has been very profi table. The shareholders’ equity section as ofDecember 31, 2017, follows:Common stock
The condensed 2014 balance sheet of Honeywell International follows (dollars in millions):Outstanding were 782.2 million shares of common stock and no preferred stock. The following requirements are independent:a. Compute the book value per common share.b. Compute the book value per common share
The 2014 statement of shareholders€™ equity of Starbucks, the coffee shop retailer, included the following information concerning common stock (in millions):REQUIRED:a. Compute the average prices at which the shares in 2013 and 2014 were issued and purchased.b. Were the shares to exercise
The following information was taken from the statement of shareholders€™ equity of Chinook Furs:*The $30 increase (from $20 to $50) was in part from the sale of common stock ($20) and treasury stock ($10)Provide the journal entries for the following:a. The issuance of preferred stock
The shareholders’ equity section of Rudnicki Corporation contained the following balances as of December 31, 2017:Preferred stock (10%, $10 par value, cumulative) .................................$1,000Preferred stock (12%, $10 par value, noncumulative) ............................1,500Common
The shareholders€™ equity section of Buzytown Industries€™ balance sheet reports the following:REQUIRED:a. How many shares of preferred stock were issued during 2018? What was the average issue price?b. How many shares of common stock were issued during 2018? What was the
The following information was taken from the statement of shareholders€™ equity of Kidd Sports as of December 31, 2018. The par value of Kidd stock is $1, and as of the beginning of 2018, the company held 1,500 shares in treasury.a. Kidd issued common stock at one time prior to 2018. How
The following are several account titles that could appear on an income statement:1. Cost of Goods Sold2. Insurance Expense3. Sales Revenue4. Dividend Revenue5. Salaries and Wages Expense6. Supplies Expense7. Interest Expense8. Rent Revenue9. Depreciation ExpenseSeveral possible balance sheet
Tracey Corporation reports the following in its December 31, 2017, financial report:The total balance in treasury stock on December 31, 2016, represents the acquisition of 1,500 shares of common stock on March 3, 2015.REQUIRED:a. Compute the number of shares of common stock issued during 2017.b.
Aspen Industries became a corporation in the state of Colorado on March 23, 2015. The company was authorized to issue 1 million shares of $6 par value common stock. Since the date of incorporation, Aspen Industries has entered into the following transactions that affected contributed and earned
Refer to the Merck income statement presented at the very beginning of the chapter, and note that the company reported fluctuating profits of $6.3 billion, $4.5 billion, and $12.0 billion in 2012, 2013, and 2014, respectively. Restructuring charges were significant across the three years; equity
As of December 31, 2014, Graham Holding Company (previous owner of The Washington Post Company) held significant, but not controlling, interest in Residential Home Health Illinois and other companies. These investments totaled $19.8 million on the company’s 2014 balance sheet. In its 2014 annual
In July 2005 Microsoft adopted SFAS 123 (R), Share-based Payment, which required companies to recognize expenses related to stock options. In the company’s 2015 annual report, Microsoft reported net income of $12.2 billion, $22.1 billion, and $21.9 billion in the years ending June 30, 2015, 2014,
The shareholders’ equity section of May berry Corporation, as of the end of 2018, follows. May berry began operations in 2014. The 5,000 shares of preferred stock have been outstanding since 2014.Preferred stock (10,000 sh. authorized, 5,000 issued, cumulative,nonparticipating, $5 dividends, $10
Refer to the statement of shareholders’ equity reported by Emerson Electronics located at the end of the chapter.REQUIRED:Describe Emerson’s dividend and treasury stock transactions and policies over the three-year period 2012– 2014.
The shareholders’ equity section of Pioneer Enterprises as of December 31, 2018, follows:Common stock (10,000 shares issued at $6 par) ..........................$ 60,000Additional paid-in capital ..................................................................100,000Retained earnings
Hewlett-Packard and Apple Inc., two very successful technology firms, showed no investment in their own shares (treasury stock) on their 2008 balance sheets. Bear Stearns, on the other hand, was reported in a 2004 edition of the Wall Street Journal to have launched a $1 billion stock repurchase
The December 31, 2017, balances in retained earnings and additional paid-in capital for Railway Shippers Company are $135,000 and $50,000, respectively. Five thousand $10 par value common shares are outstanding with a market value of $85 each. The company’s cash position at year-end is lower
Unilever Group, a Dutch-based consumer-goods company that publishes IFRS-based financial statements, reported a net profit on its 2014 income statement of 5.5 billion euros. That same year the company reported comprehensive income of only 4.2 billion euros. On its 2014 balance sheet the company
The lower portion of the 2014 income statement for Duke Energy Corporation follows (dollars in millions, except per-share amounts):Income from continuing operations ...............................................$2,465Loss from discontinued operations, net of tax
Driftwood Shipbuilders entered into the following transactions during 2018:1. Sold $6,000 of no-par common stock.2. Purchased $6,000 of inventory on account.3. Purchased new equipment for $5,000 in cash.4. Collected accounts receivable amounts totaling $10,000.5. Made payments of $5,000 to
Apex Trucking purchased a truck for $100,000 on January 1, 2017. The useful life of the truck was estimated to be either five years or 200,000 miles. Salvage value was estimated at $20,000. Over the actual life of the truck, it logged the following miles:Year 1 ..................48,000 milesYear 2
Stonebrecker International recently purchased new manufacturing equipment. The equipment cost $1 million. The company also incurred additional costs related to the acquisition of the equipment. The total cost to transport the equipment to Stonebrecker’s plant was $80,000, half of which was paid
The Boeing Company reported in its 2014 annual report $1,414 million in depreciation expense and $492 million in amortization expense for the year ending December 31, 2014.a. Describe how the recognition of depreciation and amortization affects the basic accounting equation.b. As reported in the
Savory Enterprises reported the following information regarding the company’s property, plant, and equipment in the footnotes to the company’s 2017 financial statements:Equipment
Paris Company purchased equipment on January 1, 2015, for $25,000. The estimated useful life of the equipment is five years, the salvage value is $5,000, and the company uses the double-declining-balance method to depreciate fixed assets.a. Provide the journal entry assuming the equipment is
Lily May Electronics recognizes expenses for wages, interest, and rent when cash payments are made. The following related cash payments were made during December 2017:1. December 1 Paid $1,100 for rent to cover the subsequent 12 months.2. December 5 and 20 Paid wages in the amount of $7,500. Wages
Monsanto’s 2015 annual report stated that the company’s liabilities for environmental remediation and litigation contingencies are $194 million as of 8/31/15 ($184 million as of 8/31/14).a. Describe how the liabilities affected the basic accounting equation.b. What accounting principle is being
While shopping on October 13, 2017, at the Floor Wax Shop, Tom Jacobs slipped and seriously injured his back. Mr. Jacobs believed that the Floor Wax Shop should have warned him that the floors were slick; hence, he sued the company for damages. As of December 31, 2017, the lawsuit was still in
Target Corporation’s 2014 financial statements included the following items (dollars in millions):INCOME STATEMENT:Cost of sales ......................................................$51,278STATEMENT OF CASH FLOWS (OPERATING SECTION):Increase in accounts receivable
On January 1, 2013, Lacey Tree toppers borrowed $300,000, which is to be paid back in annual installments of $20,000 on December 30 of each year.a. Assuming that Lacey has met all payments on a timely basis, how should this liability be reported on the December 31, 2017, balance sheet?b. Assume
Norsums Department Store sells gift certificates that are redeemable in merchandise. During 2017, Norsums sold gift certificates for $88,000. Merchandise with the total price of $52,000 was redeemed during the year. The cost of the sold merchandise to Norsums was $32,000. Norsums sold gift
To kick off its 2017 advertising campaign, Rachel’s Breakfast Cereal is offering a $1 refund in exchange for five cereal box tops. The company estimates that the tops of 10 percent of the cereal boxes sold will be returned for the refund. The cereal boxes are sold for $2.00 each. During 2017 and
The following information was taken from the 2014 annual report of Bed Bath & Beyond, a leading household retailer (dollars in thousands):a. Assume that accounts payable reflects only accounts with inventory suppliers, and compute the cash payments made to suppliers during 2014.b. Would this
United Continental Holdings Inc. is the parent company of both United Airlines and Continental Airlines. On the December 31, 2014, balance sheet the company lists as a current liability $2.1 billion of “Frequent Flyer Deferred Revenue” and as a long-term liability $2.9 billion for the same
Acme Inc. purchased machinery at the beginning of 2015 for $50,000. Management used the straight-line method to depreciate the cost for financial reporting purposes and the double-declining-balance method to depreciate the cost for tax purposes. The life of the machinery was estimated to be four
Abbott Laboratories, a major pharmaceutical company, reported the following current liabilities in its 2014 and 2013 annual reports (dollars in millions):REQUIRED:a. Briefly describe the transaction or event underlying each of the liabilities listed above.b. What kinds of assets are expected to be
During 2017, Seagul Outboards sold 200 outboard engines for $250 each. The engines are under a one-year warranty for parts and labor, and from past experience, the company estimates that, on average, warranty costs will equal $20 per engine. As of December 31, 2017, 50 engines had been serviced at
You are a security analyst for Magneto Investments and have chosen to invest in one firm from the semiconductor manufacturing industry. You have narrowed your choice to either Owen-Foley Company or Amerton Industries, firms of similar size and direct competitors in the industry. The following
Southwest Airlines is paid in advance for its ticket sales, recognizing a deferred revenue, called air traffic liability, when it receives the cash. The liability is then converted to revenue when the passenger takes the flight. During 2015, Southwest recognized passenger revenues in the amount of
The following information was taken from the 2014 annual reports of Walgreens and L Brands (parent company of The Limited) (dollars in millions):REQUIRED:Compute the conservatism ratios for both companies and comment on the differences. Which company is more conservative, and why? Walgreens L
The following information was taken from the 2015 annual report of Emerson, a leader in process management, technology, network power, and industrial automation (dollars in millions):REQUIRED:Comment on whether Emerson€™s financial accounting methods have been conservative or aggressive
Swingley Company uses an accelerated method to depreciate its fixed assets for tax purposes and the straight-line method for financial reporting purposes. In 2017, the accelerated method recognized depreciation of $35,000, while the straight-line method recognized depreciation of $20,000. Taxable
The following information was taken from the annual report of Busytown Industries:a. Compute Busytown€™s conservatism ratio, and comment on how conservative the company€™s reporting methods are.b. Explain why the conservatism ratio provides a measure of the extent to which a
The following information was taken from the annual report of Sega-Venus Enterprises:a. Compute Sega-Venus€™s conservatism ratio, and comment on how conservative the company€™s reporting methods are.b. Explain why the conservatism ratio provides a measure of the extent to which
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