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intermediate accounting 11th
Intermediate Accounting 11th Edition David Spiceland - Solutions
On January 1, 2024, Quick Stream Communications leased telephone equipment from Digium, Inc. Digium’s cash selling price for the equipment is $1,306,578.∙ The lease agreement specifies six annual payments of $300,000 beginning December 31, 2024, and on each December 31 thereafter through
Lahiri Leasing purchased a single-engine plane for its fair value of $645,526 and leased it to Red Baron Flying Club on January 1, 2024. Terms of the lease agreement and related facts werea. Eight annual payments of $110,000 beginning January 1, 2024, the beginning of the lease, and on each
Natick Industries leased high-tech instruments from Framingham Leasing on January 1, 2024. Natick has the option to renew the lease at the end of two years for an additional three years. Natick is subject to a $45,000 penalty after two years if it fails to renew the lease. Framingham Leasing
On January 1, 2024, Jasperse Corporation leased equipment under a finance lease designed to earn the lessor a 12% rate of return for providing long-term financing. The lease agreement specified ten annual payments of $75,000 beginning January 1 and each December 31 thereafter through 2032. A
On December 31, 2024, Rhone-Metro Industries leased equipment to Western Soya Co. for a four-year period ending December 31, 2028, at which time possession of the leased asset will revert back to Rhone-Metro.∙ The equipment cost Rhone-Metro $365,760 and has an expected useful life of six
At January 1, 2024, Café Med leased restaurant equipment from Crescent Corporation under a nine-year lease agreement.∙ The lease agreement specifies annual payments of $25,000 beginning January 1, 2024, the beginning of the lease, and on each December 31 thereafter through 2031.∙ The equipment
On January 1, 2024, Rick’s Pawn Shop leased a truck from Corey Motors for a six-year period with an option to extend the lease for three years. Rick’s had no significant economic incentive as of the beginning of the lease to exercise the three-year extension option. Annual lease payments are
Rhone-Metro Industries manufactures equipment that is sold or leased. On December 31, 2024, Rhone-Metro leased equipment to Western Soya Co. for a noncancelable stated lease term of four years ending December 31, 2028,at which time possession of the leased asset will revert back to Rhone-Metro.∙
On January 1, 2024, Taco King leased retail space from Fogelman Properties. The 10-year finance lease requires quarterly variable lease payments equal to 3% of Taco King’s sales revenue, with a quarterly sales minimum of $400,000. Payments at the beginning of each quarter are based on previous
On January 1, 2024, Nguyen Electronics leased equipment from Nevels Leasing for a four-year period ending December 31, 2027, at which time possession of the leased asset will revert back to Nevels.∙ The equipment cost Nevels $1,236,552 and has an expected economic life of five years.∙ Nevels
On January 1, 2024, Worcester Construction leased International Harvester equipment from Waltham LeaseCorp.∙ Waltham LeaseCorp purchased the equipment from Wellesley Harvester at a cost of $958,158. Worcester’s borrowing rate for similar transactions is 10%.∙ The lease agreement specified
Werner Chemical, Inc., leased a protein analyzer on September 30, 2024. The five-year lease agreement calls for Werner to make quarterly lease payments of $391,548, payable each September 30, December 31, March 31, and June 30, with the first payment on September 30, 2024. Werner’s incremental
NutraLabs, Inc., leased a protein analyzer to Werner Chemical, Inc., on September 30, 2024.∙ NutraLabs manufactured the machine at a cost of $5 million.∙ The five-year lease agreement calls for Werner to make quarterly lease payments of $391,548, payable each September 30, December 31, March
Federated Fabrications leased a tooling machine on January 1, 2024, for a three-year period ending December 31, 2026.∙ The lease agreement specified annual payments of $36,000 beginning with the first payment at the beginning of the lease, and each December 31 through 2025.∙ The company had the
To raise operating funds, North American Courier Corporation sold its building on January 1, 2024, to an insurance company for $500,000 and immediately leased the building back.∙ The lease is for a 10-year period ending December 31, 2033, at which time ownership of the building will revert to
On January 1, 2024, Harlon Consulting entered into a three-year lease for new office space agreeing to lease payments of $7,000 in 2024, $6,000 in 2025, and $5,000 in 2026. Payments are due on December 31 of each year with the first payment being made on December 31, 2024. Harlon is aware that the
Lahiri Leasing purchased a single-engine plane for $400,000 and leased it to Red Baron Flying Club for its fair value of $645,526 on January 1, 2024. Terms of the lease agreement and related facts werea. Eight annual payments of $110,000 beginning January 1, 2024, the beginning of the lease, and on
Chance Enterprises leased equipment from Third Bank Leasing on January 1, 2024. Chance elected the short-term lease option.Required:Prepare appropriate entries for Chance from the beginning of the lease through April 1, 2024. Related Information: Lease term Monthly lease payments Economic life of
Rhone-Metro Industries manufactures equipment that is sold or leased. On December 31, 2024, Rhone-Metro leased equipment to Western Soya Co. for a four-year period ending December 31, 2028, at which time possession of the leased asset will revert back to Rhone-Metro.∙ The equipment cost $300,000
Universal Leasing leases electronic equipment to a variety of businesses. The company’s primary service is providing alternate financing by acquiring equipment and leasing it to customers under long-term sales-type leases.∙ Universal earns interest under these arrangements at a 10% annual
On January 1, 2024, NRC Credit Corporation leased equipment to Brand Services under a finance/sales-type lease designed to earn NRC a 12% rate of return for providing long-term financing. The lease agreement specified the following:a. Ten annual payments of $55,000 beginning January 1, 2024, the
Terms of a lease agreement and related facts were as follows:a. Incremental costs of commissions for brokering the lease and consummating the completed lease transaction incurred by the lessor were $4,242.b. The retail cash selling price of the leased asset was $500,000. Its useful life was three
To raise operating funds, Signal Aviation sold an airplane on January 1, 2024, to a finance company for $770,000. Signal immediately leased the plane back for a 13-year period, at which time ownership of the airplane will transfer to Signal.∙ The airplane has a fair value of $800,000.∙ Its cost
Microsoft Corporation reported the following disclosure note in its 2020 financial statements:Required:1. Prepare a journal entry that summarizes the cash payments for operating leases during the year.2. Prepare a journal entry that summarizes the cash payments for finance leases during the year.
Listed below are several terms and phrases associated with leases. Pair each item from List A with the item from List B (by letter) that is most appropriately associated with it. List A 1. Effective rate times balance 2. Revenue recognition issues 3. Lease payments plus residual value 4. Periodic
The following relate to an operating lease agreement:a. The lease term is three years, beginning January 1, 2024.b. The leased asset cost the lessor $800,000 and had a useful life of eight years with no residual value. The lessor uses straight-line depreciation for its depreciable assets.c. Annual
The lease agreement and related facts indicate the following:a. Leased equipment had a retail cash selling price of $300,000. Its useful life was five years with no residual value.b. The lease term was five years and the lessor paid $265,000 to acquire the equipment (thus, selling profit).c.
For each of the following inventory errors occurring in 2024, determine the effect of the error on 2024’s cost of goods sold, net income, and retained earnings. Assume that the error is not discovered until 2025 and that a periodic inventory system is used. Ignore income taxes. U = understated O
Thomas Plastics is in the process of developing a revolutionary new plastic valve. A new division of the company was formed to develop, manufacture, and market this new product. As of year-end (December 31, 2024), the new product has not been manufactured for sale; however, prototype units were
The plant asset and accumulated depreciation accounts of Pell Corporation had the following balances at December 31, 2023:Transactions during 2024 were as follows:a. On January 2, 2024, equipment were purchased at a total invoice cost of $260,000, which included a $5,500 charge for freight.
Walgreens Boots Alliance, Inc., reported inventories of $9,451 million and $9,333 million in its August 31, 2020, and August 31, 2019, balance sheets, respectively. Cost of goods sold for the year ended August 31, 2020, was $111,520 million. The company uses primarily the LIFO inventory method. A
Mogul Processing maintains its internal inventory records using average cost under a perpetual inventory system. The following information relates to its inventory during the year:Required:1. Determine the amount Mogul would calculate internally for ending inventory and cost of goods sold using
AmerisourceBergen is an American drug wholesale company. The company uses the LIFO inventory method for external reporting but maintains its internal records using FIFO. The following information was included in a recent annual report: Inventories are comprised of the following ($ in millions):The
At the beginning of 2024, a company adopts the dollar-value LIFO inventory method for its one inventory pool. The pool’s value on that date was $1,400,000. The 2024 ending inventory valued at year-end costs was $1,664,000 and the year-end cost index was 1.04. Calculate the inventory value at the
The MegaMart Company began 2024 with inventory of 10,000 units at a cost of $7 per unit. During 2024, 50,000 units were purchased for $8.50 each. Sales for the year totaled 54,000 units leaving 6,000 units on hand at the end of 2024. MegaMart uses a periodic inventory system and the LIFO inventory
The table below contains selected information from recent financial statements of The Home Depot, Inc., and Lowe’s Companies, Inc., two companies in the home improvement retail industry ($ in millions):Required:Calculate the gross profit ratio, the inventory turnover ratio, and the average days
On January 1, 2024, a company adopted the dollar-value LIFO method for its one inventory pool. The pool’s value on this date was $660,000. The 2024 and 2025 ending inventory valued at year-end costs were $690,000 and $760,000, respectively. The appropriate cost indexes are 1.04 for 2024 and 1.08
Mercury Company has only one inventory pool. On December 31, 2024, Mercury adopted the dollar-value LIFO inventory method. The inventory on that date using the dollar-value LIFO method was $200,000. Inventory data are as follows:Required:Compute the inventory at December 31, 2025, 2026, and 2027,
Cars Electronics adopted the dollar-value LIFO method on January 1, 2024, when the inventory value of its one inventory pool was $720,000. The company decided to use an external index, the Consumer Price Index (CPI), to adjust for changes in the cost level. On January 1, 2024, the CPI was 240. On
On January 1, 2024, Displays Incorporated had the following account balances:From January 1 to December 31, the following summary transactions occurred:a. Purchased inventory on account for $330,000.b. Sold inventory on account for $570,000. The cost of the inventory sold was $310,000.c. Received
On January 1, 2024, the general ledger of Tripley Company included the following account balances:The $30,000 beginning balance of inventory consists of 300 units, each costing $100. During January 2024, the company had the following transactions:Jan. 2 Lent $20,000 to an employee by accepting a 6%
A1 Electronics has one product in its ending inventory. Per unit data consist of the following: cost, $20; selling price, $30; selling costs, $4. What unit value should A1 use when applying the lower of cost or net realizable value rule to ending inventory?
Target Corporation prepares its financial statements according to U.S. GAAP. Target’s financial statements and disclosure notes for the year ended February 1, 2020, are available in Connect. This material is also available under the Investor Relations link at the company’s website
Han Company has three products in its ending inventory. Specific per unit data at the end of the year for each of the products are as follows:Required:What unit values should Han use for each of its products when applying the lower of cost or net realizable value (LCNRV) rule to ending inventory?
York Co. sells one product, which it purchases from various suppliers. York’s trial balance at December 31, 2024, included the following accounts:York Co.’s inventory purchases during 2024 were as follows:Additional Information:a. York’s accounting policy is to report inventory in its
Air France–KLM (AF), a Franco-Dutch company, prepares its financial statements according to International Financial Reporting Standards. AF’s financial statements and disclosure notes for the year ended December 31, 2019, are available in Connect. This material is also available under the
Ace Hardware Store sells two product categories, tools and paint products. Information pertaining to its year-end inventory is as follows:Required:1. Determine the carrying value of inventory at year-end, assuming the lower of cost or net realizable value (LCNRV) rule is applied to (a) individual
A1 Electronics has one product in its ending inventory. Per unit data consist of the following: cost, $20; replacement cost, $18; selling price, $30; selling costs, $4. The normal profit is 30% of selling price. What unit value should A1 use when applying the lower of cost or market (LCM) rule to
Action and Fashion (A&F) Company is a specialty retail company operating over 1,000 stores globally. The following disclosure note was included in the financial statements:Required:1. What approach should A&F take to account for its change in inventory accounting (retrospective, modified
Han Company has three products in its ending inventory. Specific per unit data at the end of the year for each of the products are as follows:Required:What unit values should Han use for each of its products when applying the lower of cost or market (LCM) rule to ending inventory? Cost Replacement
On February 26, a hurricane destroyed the entire inventory stored in a warehouse owned by the Rockport Corporation. The following information is available from the records of the company’s periodic inventory system: beginning inventory, $220,000; purchases and net sales from the beginning of the
Danville Bottlers is a wholesale beverage company. Danville uses the FIFO inventory method to determine the cost of its ending inventory. Ending inventory quantities are determined by a physical count. For the accounting yearend December 31, 2024, ending inventory was originally determined to be
Southern Distributors, Inc., supplies ice cream shops with various toppings for making sundaes. On November 17, 2024, a fire resulted in the loss of all of the toppings stored in one section of the warehouse. The company must provide its insurance company with an estimate of the amount of inventory
Amax Corporation estimates that it lost $75,000 in inventory from a recent flood. The following information is available from the records of the company’s periodic inventory system: beginning inventory, $150,000; purchases and net sales from the beginning of the year through the date of the
Eddie’s Galleria sells billiard tables. The company has the following purchases and sales for 2024.Eddie is worried about the company’s financial performance. He has noticed an increase in the purchase cost of billiard tables, but at the same time, competition from other billiard table stores
Sparrow Company uses the retail inventory method to estimate ending inventory and cost of goods sold. Data for 2024 are as follows:The company records sales net of employee discounts. Employee discounts for 2024 totaled $4,000.Required:Estimate Sparrow’s ending inventory and cost of goods sold
This exercise is a continuation of BE 9–11. During 2025 (the following year), purchases at cost and retail were $168,000 and $301,000, respectively. Net markups, net markdowns, and net sales for the year were $3,000, $4,000, and $280,000, respectively. The retail price index at the end of 2025
Raleigh Department Store uses the conventional retail method for the year ended December 31, 2022. Available information follows:a. The inventory at January 1, 2022, had a retail value of $45,000 and a cost of $27,500 based on the conventional retail method.b. Transactions during 2022 were as
On January 1, 2024, Pet Friendly Stores adopted the retail inventory method. Inventory transactions at both costnand retail, and cost indexes for 2024 and 2025 are as follows:Required:1. Estimate the 2024 and 2025 ending inventory and cost of goods sold using the dollar-value LIFO retail
Colonial Corporation uses the retail method to value its inventory. The following information is available for the year:Required:Determine ending inventory and cost of goods sold by applying the conventional retail method using the information provided. Beginning inventory Purchases Freight-in Net
In 2024, Clear Window and Glass changed its inventory method from FIFO to LIFO. Inventory at the end of 2023 is $150,000. Describe the steps Clear Window and Glass should take to report this change.
You have been hired as the new controller for the Radiance Company. Shortly after joining the company in 2024, you discover the following errors related to the 2022 and 2023 financial statements:a. Inventory at December 31, 2022, was understated by $6,000.b. Inventory at December 31, 2023, was
In 2024, Waterway International, Inc.’s controller discovered that ending inventories for 2022 and 2023 were overstated by $200,000 and $500,000, respectively. Determine the effect of the errors on retained earnings at January 1, 2024. (Ignore income taxes.)
The December 31, 2024, inventory of Tog Company, based on a physical count, was determined to be $450,000. Included in that count was a shipment of goods received from a supplier at the end of the month that cost $50,000. The purchase was recorded and paid for in 2025. Another supplier shipment
Refer to the situation described in BE 9–15. What steps would be taken to report the error in the 2024 financial statements?Data from in BE 9-15In 2024, Waterway International, Inc.’s controller discovered that ending inventories for 2022 and 2023 were overstated by $200,000 and $500,000,
It is discovered in 2024 that ending inventory in 2022 was understated. What is the effect of the understatement on the following: 2022: 2023: Cost of goods sold Net income Ending retained earnings Net purchases Cost of goods sold Net income Ending retained earnings
Aztec Corporation uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost of goods sold. The following data are available for the month of September:The company used the average cost flow method and estimated inventory at the end of September to be
Capwell Corporation uses a periodic inventory system. The company’s ending inventory on December 31, 2024, its fiscal-year end, based on a physical count, was determined to be $326,000. Capwell’s unadjusted trial balance also showed the following account balances: Purchases, $620,000; Accounts
On January 1, 2024, the Brunswick Hat Company adopted the dollar-value LIFO retail method. The following data are available for 2024:Required:Calculate the estimated ending inventory and cost of goods sold for 2024 using the information provided. Beginning inventory Net purchases Net markups Net
In November 2024, the Brunswick Company signed two purchase commitments. The first commitment requires Brunswick to purchase 10,000 units of inventory at $10 per unit by December 15, 2024. The second commitment requires the company to purchase 20,000 units of inventory at $11 per unit by March 15,
Canova Corporation adopted the dollar-value LIFO retail method on January 1, 2024. On that date, the cost of the inventory on hand was $15,000 and its retail value was $18,750. Information for 2024 and 2025 is as follows:Required:1. What is the cost-to-retail percentage for the inventory on hand at
In 2024, Hopyard Lumber changed its inventory method from LIFO to FIFO. Inventory at the end of 2023 of $127,000 would have been $145,000 if FIFO had been used. Inventory at the end of 2024 is $162,000 using the new FIFO method but would have been $151,000 if the company had continued to use LIFO.
Rockwell Corporation uses a periodic inventory system and has used the FIFO cost method since inception of the company in 1979. In 2024, the company decided to switch to the average cost method. Data for 2024 are asfollows:Additional Information:a. The company’s effective income tax rate is 40%
Lance-Hefner Specialty Shoppes decided to use the dollar-value LIFO retail method to value its inventory. Accounting records provide the following information:Related retail price indexes are as follows:Required:Determine ending inventory and cost of goods sold using the information provided.
In 2024, CPS Company changed its method of valuing inventory from the FIFO method to the average cost method. At December 31, 2023, CPS’s inventories were $32 million (FIFO). CPS’s records indicated that the inventories would have totaled $23.8 million at December 31, 2023, if determined on an
Goldmeyer Company has used the FIFO method of inventory valuation since it began operations in 2021. Goldmeyer decided to change to the average cost method for determining inventory costs at the beginning of 2024. The following schedule shows year-end inventory balances under the FIFO and average
During 2024, WMC Corporation discovered that its ending inventories reported in its financial statements were misstated by the following material amounts:WMC uses a periodic inventory system and the FIFO cost method.Required:1. Determine the effect of these errors on retained earnings at January 1,
A company began 2024 with 10,000 units of inventory on hand. The cost of each unit was $5.00. During 2024, an additional 30,000 units were purchased at a single unit cost, and 20,000 units remained on hand at the end of 2024 (20,000 units therefore were sold during 2024). The company uses a
At the beginning of 2024, a company adopted the dollar-value LIFO (DVL) inventory method. On that date the value of its one inventory pool was $84,000. The company uses an internally generated cost index to convert ending inventory to base year. Inventory data for 2024 through 2027 are as
Altira Corporation provides the following information related to its inventory during the month of August 2024:Required:Using calculations based on a periodic inventory system, determine the inventory balance Altira would report in its August 31, 2024, balance sheet and the cost of goods sold it
Refer to the situation described in BE 8–12. SAM uses a periodic inventory system. Calculate ending inventory and cost of goods sold for January using (1) FIFO and (2) average cost.Data from in BE 8-12Salt and Mineral (SAM) began 2024 with 200 units of its one product. These units were purchased
Inverness Steel Corporation is a producer of flat-rolled carbon, stainless and electrical steels, and tubular products. The company’s income statement for the 2024 fiscal year reported the following information ($ in millions):The company’s balance sheets for 2024 and 2023 included the
Comfort Company purchased 100 units of inventory on November 17, 2024. The units have a list price of $500 each, but Comfort was given a 30% trade discount. The terms of the sale were 2/10, n/30. Comfort uses a perpetual inventory system.Required:1. Prepare the journal entries to record the (a)
Cast Iron Grills, Inc., manufactures premium gas barbecue grills. The company reports inventory and cost of goods sold based on calculations from a LIFO periodic inventory system. Cast Iron’s December 31, 2024, fiscal year-end inventory consisted of the following (listed in chronological order of
Refer to the situation described in BE 8–10. Prepare the necessary journal entries assuming that VTC uses the net method to account for purchase discounts.Data from in BE 8-10On December 28, 2024, Videotech Corporation (VTC) purchased 10 units of a new satellite uplink system from Tristar
Cansela Corporation reports inventory and cost of goods sold based on calculations from a LIFO periodic inventory system. The company began 2024 with inventory of 4,500 units of its only product. The beginning inventory balance of $64,000 consisted of the following layers:During the three years
On July 15, 2024, the Niche Car Company purchased 1,000 tires from the Treadwell Company for $50 each. The terms of the sale were 2/10, n/30. Nixon uses a perpetual inventory system and the net method of accounting for purchase discounts.Required:1. Prepare the journal entries to record the (a)
A company reports inventory and cost of goods sold based on calculations from a LIFO periodic inventory system. The company’s records under this system reveal the following inventory layers at the beginning of 2024 (listed in chronological order of acquisition):During 2024, 30,000 units were
On December 28, 2024, Videotech Corporation (VTC) purchased 10 units of a new satellite uplink system from Tristar Communications for $25,000 each. The terms of each sale were 1/10, n/30. VTC uses the gross method to account for purchase discounts and a perpetual inventory system. VTC paid the
On July 15, 2024, the Niche Car Company purchased 1,000 tires from the Treadwell Company for $50 each. The terms of the sale were 2/10, n/30. Niche uses a perpetual inventory system and the gross method of accounting for purchase discounts.Required:1. Prepare the journal entries to record the (a)
Maxi Corporation uses the unit LIFO inventory method. The costs of the company’s products have been steadily rising since the company began operations in 2008, and cost increases are expected to continue. The chief financial officer of the company would like to continue using LIFO because of its
Refer to the situation described in BE 8–8. Record (1) the purchase of inventory on account (2) the purchase return, assuming the company uses a periodic inventory system.Data from in BE 8-8A company purchased inventory on account for $250,000. The company returned $20,000 of the inventory
Auto Dealers Inc. sells a handmade automobile as its only product. Each automobile is identical; however, they can be distinguished by their unique ID number. At the beginning of 2024, Auto Dealers had three cars in inventory, as follows:During 2024, each of the three autos sold for $90,000.
A company purchased inventory on account for $250,000. The company returned $20,000 of the inventory to the supplier for credit. Record (1) the purchase of inventory on account (2) the purchase return, assuming the company uses a perpetual inventory system.
Topanga Group began operations early in 2024. Inventory purchase information for the quarter ended March 31, 2024, for Topanga’s only product is provided below. The unit costs include the cost of freight. The company uses a periodic inventory system to report inventory and cost of goods
The Kwik Company’s inventory balance on December 31, 2024, was $165,000 (based on a 12/31/2024 physical count) before considering the following transactions:1. Goods shipped to Kwik f.o.b. destination on December 20, 2024, were received on January 4, 2025. The invoice cost was $30,000.2. Goods
You were recently hired to work in the controller’s office of the Balboa Lumber Company. Your boss, Alfred Eagleton, took you to lunch during your first week and asked a favor. “Things have been a little slow lately, and we need to borrow a little cash to tide us over. Our inventory has been
A company purchased inventory on account for $100,000. Freight charges to have the inventory shipped to the company’s location were $5,000 (paid in cash). Record (1) the purchase of inventory on account and (2) freight charges, assuming the company uses a perpetual inventory system.
Jillet Corporation began the year with inventory of 10,000 units of its only product. The units cost $8 each. The company uses a perpetual inventory system and the FIFO cost method. The following transactions occurred during the year:a. Purchased 50,000 additional units at a cost of $10 per unit.
Using EDGAR (Electronic Data Gathering, Analysis, and Retrieval system), find the annual report (10-K) for Coca-Cola and Pepsico for the year ended December 2019. Locate the “Consolidated Statements of Income” (income statement) and “Consolidated Balance Sheets.” You may also find the
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