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financial accounting
Financial Accounting in an Economic Context 10th edition Jamie Pratt - Solutions
Dallas Manufacturing engaged in five transactions involving inventory at the end of 2017:1. Ordered $50,000 of inventory on December 29, 2017. The goods were shipped on December 30, 2017, with the terms FOB shipping point. Dallas received the inventory on January 4, 2018.2. Received an order to
In its fiscal 2015 annual report, Hewlett-Packard reported beginning inventory of $6.4 billion, ending inventory of $6.5 billion on the balance sheet, and cost of goods sold of $53.1 billion on the income statement. Compute the inventory purchases made by Hewlett-Packard during 2015.
Excerpts from the financial statements of Tree Tops Services are as follows:Net cash from operations consists of two components: (1) cash collections from services rendered and (2) cash payments due to operating activities.REQUIRED:For 2017, compute (1) cash collections from services rendered and
The following balance sheet is presented for J.D.F. Company as of December 31, 2017.During 2018, J.D.F. entered into the following transactions.1. Made credit sales of $1,350,000 and cash sales of $350,000. The cost of the inventory sold was $700,000.2. Purchased $820,000 of merchandise inventory
During 2015, Starbucks purchased fixed assets costing approximately $1.3 billion. Assume that the company purchased the assets at the beginning of the year, uses straight-line depreciation, and normally depreciates its equipment over four years. Assume a zero salvage value.a. Compute the book value
The Hurst Corporation pays its employees every Friday for the five-day week just ended. On January 2, 2018, the company paid its employees $70,000 for the week beginning Monday, December 29.a. Assuming that the employees earned salaries and wages evenly throughout the week, prepare any adjusting
Total each asset, liability, and shareholders’ equity account in E4–2, and prepare an income statement, a statement of shareholders’ equity, a balance sheet, and a statement of cash flows. Assume that the current year (i.e., 2017) is the X Company’s first year of operations and the year end
The following information was extracted from annual reports of 3M (dollars in millions):Compute the missing information. 2013 2014 2012 Beginning inventory Purchases $ 3,416 16,106 16,289 Goods available for sale 19,522 Ending inventory Cost of goods sold 3,864 $16,106 $15,685 $16,447
A summary of the December 31, 2017, a balance sheet of Ellington Industries follows:
The following data are from the 2017 financial report of Generic Clothing Company:a. Based upon the above data, compute the following for Generic Clothing Company for both 2016 and 2017:(1) The current ratio(2) The quick ratiob. Assume that net credit sales for the years ended December 31, 2016,
The information below was taken from the footnotes of JP-Morgan Chase€™s 2014 annual report. The December 31, 2014, balance in the allowance account was $14,185 (dollars in millions).REQUIRED:Compute the actual write-offs recognized by JP-Morgan Chase in 2012, 2013, and 2014. Comment on
You can review the Disney SEC Form 10-K by searching for “Disney Annual Report” online.REQUIRED:Review the SEC 10-K Form for Disney, and answer the following questions:a. Compute the change in Disney’s current ratio and working capital from 2014 to 2015. Which accounts are the most important
International Services entered into a debt covenant requiring it to maintain a current ratio of at least 1.5:1. The company€™s condensed balance sheet as of December 31 follows:International€™s primary customer is Buckingham Ltd., a company located in Britain. As of December
Hughes International is a U.S. company that conducts business throughout the world. Listed below are selected transactions entered into by the company during 2017.1. Sold merchandise to Royal Equipment Company (a United Kingdom company) in exchange for an account receivable in the amount of 320,000
Assume that Outreach (in E6–9) hedged the 11,000 (Canadian dollar) receivable by borrowing 11,000 Canadian dollars from a Canadian bank on January 1, 2018.Use journal entries to demonstrate how this transaction removes Outreach’s exposure to the risk of fluctuating exchange rates. Explain.Data
The annual report of Key Corp, a regional bank holding company headquartered in Cleveland, indicates that marketable securities are listed on the balance sheet at fair value. In addition to its marketable securities, Key notes that it also has “Other Investments” that include principal
You can review the Disney SEC Form 10-K by searching for “Disney Annual Report” online. This chapter listed and defined four basic assumptions, four principles of measurement, and two exceptions. REQUIRED:Review the Disney 2015 Form 10-K, and find at least one example of each of the ten
Below are several transactions entered into by Rodman Consulting Company during 2017. Unless otherwise noted, all transactions involve cash.1. Purchased equipment for $150,000.2. Paid employees $30,000 in salaries and wages.3. Collected $15,000 from customers as payments on open accounts.4.
During 2014, Intel entered into the transactions listed below.a. On a separate sheet of paper, complete the following chart to show the effect of these transactions on the accounting equation and compute the net effect (dollars in millions).Transaction
The following T-accounts reflect seven different transactions that Rodman Container Company entered into during 2017:REQUIRED:For each transaction, describe what occurred and how it affected the accounting equation. Accounts Receivable (a) 21,000 Cash Equipment (a) 7,000 (1) (d) 50,000 (c) (d)
During 2014, Abercrombie & Fitch entered into the transactions listed below.a. On a separate sheet of paper, complete the following chart to show the effect of these transactions on the accounting equation and compute the net effect (dollars in millions).Transaction
Ryan Hope, controller of Hope Inc., provides you with the following information concerning Hope during 2017. (Hope Inc. began operations on January 1, 2017.)1. Issued 1,000 shares of common stock at $95 per share.2. Paid $2,600 for each of 12 months to rent office and warehouse space for 2017. The
During 2014, Yahoo! Inc. entered into the transactions listed below.a. On a separate sheet of paper, complete the following chart to show the effect of these transactions on the accounting equation and compute the net effect (dollars in millions).Transaction
Assume that Cathedral Enterprises, which is in its first year of operations (i.e., 2017 with a December 31 year end) entered into the following transactions.Show how the six transactions affect the accounting equation and prepare an income statement, statement of shareholders’ equity, balance
The December 31, 2017 balance sheet for Morrison Home Services is summarized below.During January 2018, the following transactions were entered into:1. Services were performed for $7,000 cash.2. $3,000 cash was received from customers on outstanding accounts receivable.3. $3,000 cash was paid for
The Brown Corporation experienced the following financial events on October 10, 2017:1. The company entered into a new contract with the employees’ union that calls for a $2.00 per hour increase in wages, a longer lunch break, and cost-of-living adjustments, effective January 1, 2018.2. The
The December 31, 2017, balance sheet of Tybee Corporation is provided below (in millions).Transactions during January 2018:Paid $5 for employee salaries and wages.Collected $10 cash from customers for work previously performed and billed.Purchased equipment for $5 cash.Purchased $2 of supplies for
The following information was taken from the 2015 annual report of Bristol-Myers Squibb, a world-leading drug company (dollars in millions).Prepare an income statement, balance sheet, and statement of cash flows, and comment on the financial performance and condition of the company. The
Beta Alloys made the following adjusting journal entries on December 31, 2017.REQUIRED:Classify each adjusting entry as either an accrual adjustment (A) or a cost expiration adjustment (C), and indicate whether each entry increases (+), decreases (ˆ’), or has no effect (NE) on assets,
The following cash T-account for Miller Manufacturing summarizes all the transactions affecting cash during 2017 with a December 31 closing date.a. Compute the ending cash balance.b. Prepare a statement of cash flows. Cash Beginning balance Sales of services Receivables collections Sale of land
The following information is available for M&M Johnson Inc.:a. The December 31, 2017, supplies inventory balance is $85,000. A count of supplies reveals that the company actually has $30,000 of supplies on hand.b. As of December 31, 2017, Johnson Inc. had not paid the rent for December. The
Small and Associates, a small manufacturing firm, entered into the following cash transactions during January 2017:1. Issued 600 shares of stock for $25 each.2. Sold services for $4,000 cash.3. Paid salaries and wages of $1,600.4. Purchased land as a long-term investment for $9,000 cash.5. Paid a
Ed’s Lawn Service entered into the following transactions during 2017, its first year of operations:1. Collected $12,000 in cash from shareholders.2. Borrowed $5,000 from a bank.3. Purchased two parcels of land for a total of $10,000.4. Paid $5,000 to rent lawn equipment for the remainder of the
Burkholder Corporation borrowed $28,000 from its bank on January 1, 2017, at an annual interest rate of 10 percent. The $28,000 principal is to be paid as a lump sum at the end of the period of the loan, which is after December 31, 2018. This is the only interest-bearing debt held by
The following cash T-account for Holcomb Manufacturing summarizes all the transactions affecting cash during 2017.a. Compute the ending cash balance.b. Prepare a statement of cash flows (direct method). Cash Beginning balance Sales of inventories Receivable collections Sales of long-term
Prustate Insurance Company collected $240,000 from Jacobs Printing Corporation for a two-year fire insurance policy on May 31, 2017. The policy is in effect from June 1, 2017, to May 31, 2018.REQUIRED:a. Assume that Prustate Insurance Company recorded the $240,000 cash collection as a liability on
The balance sheet of Walgreens, a leading chain drugstore, as of August 31, 2015, appears as follows (dollars in millions):REQUIRED:Assume that the following eight transactions occurred the next year (dollars in millions). Indicate the effect of each transaction on net income (revenues minus
Fall 2015 saw two extremely large business acquisitions. Computer-maker Dell, Inc., agreed to purchase technology storage company EMC Corporation for $67 billion, and soon afterward Anheuser-Busch announced a $104 billion acquisition of rival SAB Miller PLC. In both cases the acquiring company paid
Eaton Enterprises made the following adjusting journal entries on December 31, 2017:a. Give a brief explanation for each of the above entries.b. Classify each of the above entries as either a cost expiration adjusting entry or an accrual adjusting entry. 1. Rent Expense 1,200 Accrued Payable 2.
When Volkswagen AG admitted in fall 2015 that it deceived regulators by rigging exhaust emission results, the company booked a 6.7 billion euro accrual to cover future cash payments related to the crisis. Provide the journal entry recorded to book this accrual and indicate how it affected the basic
The following condensed balance sheet for December 31, 2017, comes from the records of Buzz and Associates:Buzz and Associates is considering the purchase of a new piece of equipment for $30,000. The company does not have enough cash to purchase it outright, so it is considering alternative ways
Hog Heaven Rib Joint made the following journal entries on December 31, 2017:Place each of the transactions above in one of the following five categories: (1) operating cash flow, (2) investing cash flow, (3) financing cash flow, (4) accrual adjusting journal entry, and (5) cost expiration
You can review the Disney SEC Form 10-K by searching for “Disney Annual Report” online.REQUIRED:Review the Disney Form 10-K, and answer the following questions.a. In terms of the basic accounting equation, explain how Disney accounts for prepaid expenses. What is the dollar value of prepaid
The following balances were taken from the October 31, 2014, balance sheet of Hewlett-Packard (dollars in millions).Current assets ..........................................$50,145Long-term assets .......................................53,061Current liabilities
The following balances were taken from the December 31, 2014, balance sheet of Manpower Inc., a world leading workforce provider (dollars in millions):Current assets .....................$5,034Long-term assets ..................2,149Current liabilities ..................3,375Long-term liabilities
The following balances were taken from the December 31, 2014, balance sheet of Time Warner (dollars in millions):Current assets .................................$13,180Long-term assets ..............................50,079Current liabilities ................................9,204Long-term
Washington Forest Products began operations on January 1, 2017. On December 31, 2017, the company’s accountant ascertains that the following amounts should be reported as expenses on the income statement:Insurance expense .............................$20,000Supplies expense
May berry Enterprises has two sources of revenue. It sells advertising displays to retail firms and provides a consulting service on how to mount and use these displays. You represent a large manufacturing company that is considering purchasing May berry. You have reviewed May berry€™s
Peters Company was in business for two years, during which time it entered into the following transactions:Year 1:1. The owners contributed $24,000 cash.2. At the beginning of the year, rented a warehouse for two years with a prepaid rent payment of $12,000.3. Purchased $10,000 of inventory on
You are a credit analyst for First American Bank, and Badger Business has applied for a loan. The company claims to have more than tripled profits from 2016 to 2017 and believes that it should be given prime credit terms. In addition, you note that Badger has expanded its operations, recently
Condensed balance sheets for 2013 and 2014 and the 2014 income statement for Goodyear, the world€™s largest tire company, are as follows (dollars in millions).a. Early in 2015, assume that Goodyear is considering the following transactions (dollars in billions). Treat each separately and
Excerpts from the financial statements of Dunbar Manufacturing are provided below.WagesCash payments for wages during 2017 ............................................................$35,000Salaries and wages payable as of December 31, 2017 .....................................17,000Salaries and
The net income and working capital accounts for two companies in the same industry, ABC Company and XYZ Company, follow:After reviewing the complete financial statements of the two companies, you note that ABC and XYZ use different inventory valuation and depreciation methods. ABC uses method A to
Suppose that Myers and Myers in P3€“8 paid no dividends during 2018 and that the December 31, 2018 balance sheet looks like the one below. Assume that the investor in P3€“8 was correct (i.e., the company produced $20,000 cash during 2018) and that the investor€™s
The net income amounts for Hauser and Bradley over the four-year period beginning in 2015 follow.After further examination of the financial report, you note that Hauser and Bradley made accounting method changes in 2016 and 2018, which affected net income in those periods. In 2016, the company
The December 31, 2017 balance sheet of Myers and Myers, prepared under generally accepted accounting principles, follows.An investor believes that Myers and Myers can generate $20,000 cash per year for ten years, at which time it could be sold for $80,000. The FMVs of each asset as of December 31,
On January 1, 2017, Barry Smith established a company by contributing $90,000 and using all of the cash to purchase an apartment house. At the time, he estimated that cash inflows due to rentals would be $65,000 per year, while annual cash outflows to manage and maintain it would be $45,000. He
RDP and Brothers purchased a panel truck for $25,000 on January 1, 2017. It estimated the life of the truck to be five years, and it planned to depreciate an equal amount in each of the five years.a. In line with generally accepted accounting principles, determine the amounts required here.b. Why
The December 31, 2014 balance sheet and the income statement for the period ending December 31 for Manpower Inc., a world leader in staffing and workforce management solutions, follow (dollars in millions). You are interested in purchasing Manpower and have analyzed the future prospects of the
Market Watch and the news organization Reuters posted the following announcement. Excluding One-Time Expenses, Johnson & Johnson Beats Estimates Johnson & Johnson released its fourth quarter 2006 earnings . . . announcing that net income rose to $2.17 billion (Earnings Per Share of $0.74),
Selected financial information is provided below for three major pharmaceuticals: Glaxo Smith Kline (Britain), Sanofi (France), and Pfizer (U.S.). Glaxo Smith Kline€™s numbers were taken from the 2014 SEC Form 20-F, it uses IFRS, and the numbers are expressed in British pounds; the
Cascades Enterprises ordered 4,000 brackets from McKey and Company on December 1, 2017, for a contracted price of $40,000. McKey completed manufacturing the brackets on January 17 of the next year and delivered them to Cascades on February 9. McKey received a check for $40,000 from Cascades on
Campbell Soup Company booked a special charge (reduction) to earnings totaling $31 million; the expense was a change in the way the company capitalized certain acquisition costs. These earnings numbers reported by the company for a three-year period (dollars in millions) are as follows.Year 1
Sales data for the fiscal years 2012, 2013, and 2014 for Bed Bath & Beyond follows (dollars in billions):According to the financial statements, sales increased by 21 percent from 2012 to 2014. Assume that the general rate of inflation as well as the price increase for Bed Bath &
The 2015 annual report for Cisco Systems contains the following information (dollars in millions):On the income statement Cisco reported that the cost of sales related to the inventory was $15.4 billion ($15.6 billion for the year ending 7/26/2014). Based on these dollar amounts, inventory is an
Name the valuation base(s) that are used for each of the asset and liability accounts shown here. Some assets and liabilities can use more than one valuation base. Original Lower of Cost or Fair Market Present Value (FMV) Cost Value Market Value Cash Short-term investments Inventories Prepaid
Palomar Paper Products purchased land in 1999 for $15,000 cash. The company has held the land since that time. In 2017 Palomar purchased another tract of land for $15,000 cash. Assume that prices in general increased by 60 percent from 1999 to 2017.a. Assuming that Palomar made only these two land
Many Internet firms “gross up” their revenues by reporting the entire sales price a customer pays at their site, when in fact the company keeps only a small percentage of that amount. Take The Price line Group, Inc., for example, the company made famous by those William Shatner ads about
Recently Boeing has maintained a cash balance of over $10 billion. At an annual inflation rate of about 2 percent, does cash have more or less purchasing power at the end of a given year than at the beginning? By how much? Is such a gain or loss reflected on the company’s financial statements?
On January 1, 2017, you purchased a piece of property for $10,000. On December 31 of that year, you sold the property for $20,000. Assume that the general rate of inflation for 2017 was 10 percent.REQUIRED:a. According to generally accepted accounting principles, how much gain would be
You can review the Disney SEC Form 10-K by searching for “Disney Annual Report” online.REQUIRED:Review the Disney 2015 Form 10-K and answer the following questions:a. Compute cost of sales, selling, general and administrative expenses, taxes and other (include all other items in this category)
Southwest Airlines is a major airline. The following information was taken from its 2014 annual report. Compute the missing amounts in the following table. Describe and evaluate the company€™s cash management activities in each of the three years (dollars in millions). 2014 2013 2012 $
Ted Tooney has operated a small service company for several years. The following information is from the financial statements prepared by Ted€™s accountant.REQUIRED:Assume that you have some capital to invest and that Ted asked you to consider making an equity investment in his company.
The information below was taken from the 2015 annual report of Cisco Systems, a worldwide leader in networking for the Internet. Compute the missing amounts in the following table. Describe and evaluate the company€™s cash management activities in each of the three years (dollars in
The chief executive officer of Romney Heights has included the following information from the financial statements in a loan application submitted to Acme Bank. The company intends to acquire additional equipment and wishes to finance the purchase with a long-term note.REQUIRED:Assume that you, a
Suppose that La-Z-Boy in E2€“7 signed a debt covenant specifying that current assets must exceed current liabilities by $200 million. Assume further that in early January 2015, the company planned to purchase a $200-million piece of machinery and had two possible methods of paying for it:
Because of consistent losses in the past several years, Eat and Run, a fast-food franchise, is in danger of bankruptcy. Its most current balance sheet follows.Additional information:The fair market value of the marketable securities is $19,000.The sale of the accounts receivable to a local bank
La-Z-Boy Incorporated included the following information in its 2014 annual report (dollars in millions).Define solvency and discuss how this information might be useful in assessing the company€™s solvency position. What drawbacks are associated with using this information in such a way?
The following balance sheet (prepared according to IFRS) was taken from the 2014 annual report of Glaxo Smith Kline, a British pharmaceutical company (British pounds in millions).REQUIRED:Identify where the format of this balance sheet differs from that required under U.S. GAAP, and prepare a
Excerpts from the financial statements for Kroger, a major supermarket retailer, are as follows (dollars in millions).REQUIRED:Organize these numbers into income statement and balance sheets, and comment on Kroger€™s solvency and earning power positions. 2014 2013 $ 1,256 $ 1,359
At the end of 2017 a fast-growing advertising agency had a negative balance of $596 million in its retained earnings account. Compute the missing amounts in the following table, and comment on the company€™s performance. Specifically, analyze the company€™s sales growth,
A 2014 balance sheet of Royal Dutch Shell, a huge oil and gas company that prepares financial statements using IFRS, reported the following dollar amounts (in millions).Non-current assets...............$253,338Current assets.......................... 99,778Current
The following information was taken from the 2014 annual report€”statements of cash flows€”of United Technologies Corporation (UTC), a diversified manufacturing conglomerate (dollars in millions). REQUIRED:What does this pattern of cash flows indicate about UTC€™s
Compute the missing values for the following chart and analyze the financial performance and position of this company. The first year of operations is 2014. 2014 2017 2016 2015 Assets: $ 300 $ 300 $500 $200 Cash Accounts receivable ? 700 300 200 Inventory ? 400 400 500 Land 100 400 400 200
Duke Energy Corporation is one of America€™s leading diversified energy companies. At the end of 2014, the company had a balance in its retained earnings account of $2.0 billion. Compute the missing mounts in the following table and comment on the company€™s performance.
Excerpts from the annual report of AT&T, Inc., are as follows.Compute the missing values and briefly discuss AT&T€™s sources and uses of cash during the three-year period. Statement of Cash Flows (Dollars in Millions) 2014 2013 2012 Net cash from operating activities Net cash from
The following information was taken from the 2014 annual reports—statements of cash flows—of Sears Holdings, Amazon.com, and The Boeing Co., Inc. (dollars in millions).REQUIRED:Each of these companies shows a different cash flow pattern. Explain what these patterns might indicate
The following information is available relating to the activities of Johnson Co. as of December 31, 2017.Cash balance on 12/31/17 is $8,000.Short-term investments have a fair market value of $40,000 on 12/31/17.Accounts receivable balance of $125,000 on 12/31/17 includes $2,400 that is not likely
In BE2–2, Boeing’s current assets consisted primarily of cash and short-term investments of $13.1 billion, accounts receivable of $7.7 billion, inventory of $46.8 billion, and miscellaneous current assets of $0.2 billion.a. Does the company appear solvent? Why or why not?b. Can Boeing pay off
Review Figure 2€“12 and complete the blanks below to show the relationships among the four financial statements for Nimmo Brothers Corporation:Figure 2-12 Balance Sheet (12/31/2016) Statement of Cash Flows Balance Sheet (12/31/2017) (year ending 12/31/2017) $ 420 $ 275 (200) Cash
Listed below are accounts that may appear on either the balance sheet or the income statement.a. Equipmentb. Service Revenuec. Retained Earningsd. Salaries and Wages Expensee. Patentf. Cost of Goods Soldg. Common Stockh. Dividends Payablei. Accumulated Depreciationj. Prepaid Expensek. Gain on Sale
A summary of a recent balance sheet for Boeing Co. is as follows (dollars in billions):What amount and what percentage of Boeing€™s assets were financed by (1) current liabilities, (2) long-term debt, and (3) shareholders€™ equity? Liabilities and Shareholders' Equity Current
Recently Netflix released its earnings for the first quarter of the year. In the announcement the company highlighted a number of its accomplishments, including:An addition of 2 million subscribers using online streaming servicesStrong interest in the online series “House of Cards,” an original
The main section headings of the income statement are a. Salesb. Service revenuec. Other revenued. Cost of goods solde. Operating expensesf. Other expensesREQUIRED:Classify the following descriptions under the appropriate headings and prepare an income statement in proper form without account
Revenues and expenses for Pepsi Co during 2014 were $66.7 billion and $60.2 billion, respectively. The December 31, 2013 and 2014 balances in retained earnings were $46.4 billion and $49.1 billion, respectively. Compute dividends paid by PepsiCo during 2014. What percentage of net income did Pepsi
Presented below are the main section headings of the balance sheet:a. Current assetsb. Long-term investmentsc. Property, plant, and equipmentd. Intangible assetse. Current liabilitiesf. Long-term liabilitiesg. Contributed capitalh. Retained earningsREQUIRED:Classify the following accounts under the
You can review the Disney SEC Form 10-K by searching for “Disney Annual Report” online.REQUIRED:Review the 2015 SEC Form 10-K of Disney and answer the following questions:a. Briefly describe the operations of Disney and indicate whether it is a manufacturing, retail, or service company.b. Which
The SEC accepts IFRS financial statements from non-U.S. companies, while requiring U.S. GAAP from U.S. companies. Comment on the difficulties faced by financial analysts who analyze financial statements to assess the financial condition and performance of companies. Consider, for example, the
The following quote was taken directly from the audit report written by Price water house Coopers on the 2014 financial statements of Kroger.“In our opinion, the accompanying consolidated balance sheets and related consolidated statements of operations, comprehensive income, cash flows and
In its 2014 annual report, Home Depot reported that fiscal 2014 sales increased to $83.2 billion (from $78.8 billion the previous fiscal year), while profits increased to $6.3 billion (from $5.4 billion). Total assets decreased from $40.5 billion to $39.9 billion, while shareholders’ equity
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