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intermediate accounting
Intermediate Accounting 17th edition Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfiel - Solutions
On December 31, 2020, Conchita Martinez Company signed a $1,000,000 note to Sauk City Bank. The market interest rate at that time was 12%. The stated interest rate on the note was 10%, payable annually. The note matures in 5 years. Unfortunately, because of lower sales, Conchita Martinez’s
The following independent situations relate to inventory accounting. 1. Kim Co. purchased goods with a list price of $175,000, subject to trade discounts of 20% and 10%, with no cash discounts allowable. How much should Kim Co. record as the cost of these goods? 2. Keillor Company?s inventory of
Dimitri Company, a manufacturer of small tools, provided the following information from its accounting records for the year ended December 31, 2020. Inventory at December 31, 2020 (based on physical count of goodsin Dimitri?s plant, at cost, on December 31,
The Kroger Company reported the following data in its annual report (in millions). Instructions a. Compute Kroger?s inventory turnovers for fiscal years ending January 28, 2017, and January 30, 2016, using: 1. Cost of sales and LIFO inventory. 2. Cost of sales and FIFO inventory. b. Some firms
Assume that in an annual audit of Harlowe Inc. at December 31, 2020, you find the following transactions near the closing date.1. A special machine, fabricated to order for a customer, was finished and specifically segregated in the back part of the shipping room on December 31, 2020. The customer
Colin Davis Machine Company maintains a general ledger account for each class of inventory, debiting such accounts for increases during the period and crediting them for decreases. The transactions below relate to the Raw Materials inventory account, which is debited for materials purchased and
In January 2020, Susquehanna Inc. requested and secured permission from the commissioner of the Internal Revenue Service to compute inventories under the last-in, first-out (LIFO) method and elected to determine inventory cost under the dollar-value LIFO method. Susquehanna Inc. satisfied the
Craig Company asks you to review its December 31, 2020, inventory values and prepare the necessary adjustments to the books. The following information is given to you.1. Craig uses the periodic method of recording inventory. A physical count reveals $234,890 of inventory on hand at December 31,
Two or more items are omitted in each of the following tabulations of income statement data. Fill in the amounts that are missing. 2019 2020 2021 $ ? Sales revenue $290,000 $410,000 Sales returns and allowances 11,000 13,000 ? Net sales 347,000 ? Beginning inventory Ending inventory 20,000 32,000
Trout Company uses the LIFO method for financial reporting purposes but FIFO for internal reporting purposes. At January 1, 2020, the LIFO reserve has a credit balance of $1,300,000. At December 31, 2020, Trout’s internal reports indicated that the FIFO inventory balance was $2,900,000 and for
The management of Tritt Company has asked its accounting department to describe the effect upon the company?s financial position and its income statements of accounting for inventories on the LIFO rather than the FIFO basis during 2020 and 2021. The accounting department is to assume that the
Midori Company had ending inventory at end-of-year prices of $100,000 at December 31, 2019; $119,900 at December 31, 2020; and $134,560 at December 31, 2021. The year-end price indexes were 100 at 12/31/19, 110 at 12/31/20, and 116 at 12/31/21. Compute the ending inventory for Midori Company for
Cruise Industries purchased $10,800 of merchandise on February 1, 2020, subject to a trade discount of 10% and with credit terms of 3/15, n/60. It returned $2,500 (gross price before trade or cash discount) on February 4. The invoice was paid on February 13.Instructionsa. Assuming that Cruise uses
Norman?s Televisions produces television sets in three categories: portable, midsize, and fl at-screen. On January 1, 2020, Norman adopted dollar-value LIFO and decided to use a single inventory pool. The company?s January 1 inventory consists of: During 2020, the company had the following
On January 1, 2020, Bonanza Wholesalers Inc. adopted the dollar-value LIFO inventory method for income tax and external fi nancial reporting purposes. However, Bonanza continued to use the FIFO inventory method for internal accounting and management purposes. In applying the LIFO method, Bonanza
Arna, Inc. uses the dollar-value LIFO method of computing its inventory. Data for the past 3 years follow. Compute the value of the 2020 and 2021 inventories using the dollar-value LIFO method. Inventory at Current-Year Cost $19,750 22,140 Year Ended December 31 2019 2020 2021 Price Index 100 108
Presented below is information related to Kaisson Corporation for the last 3 years. Instructions Compute the ending inventories under the dollar-value LIFO method for 2019, 2020, and 2021. The base period is January 1, 2019, and the beginning inventory cost at that date was $45,000. Compute
Harrisburg Company is considering changing its inventory valuation method from FIFO to LIFO because of the potential tax savings. However, management wishes to consider all of the effects on the company, including its reported performance, before making the final decision. The inventory account,
Bienvenu Enterprises reported cost of goods sold for 2020 of $1,400,000 and retained earnings of $5,200,000 at December 31, 2020. Bienvenu later discovered that its ending inventories at December 31, 2019 and 2020, were overstated by $110,000 and $35,000, respectively. Determine the corrected
Richardson Company cans a variety of vegetable-type soups. Recently, the company decided to value its inventories using dollar-value LIFO pools. The clerk who accounts for inventories does not understand how to value the inventory pools using this new method, so, as a private consultant, you have
Shania Twain Company was formed on December 1, 2019. The following information is available from Twain?s inventory records for Product BAP. A physical inventory on March 31, 2020, shows 1,600 units on hand. Instructions Prepare schedules to compute the ending inventory at March 31, 2020, under
Describe the LIFO double-extension method. Using the following information, compute the index at December 31, 2020, applying the double-extension method to a LIFO pool consisting of 25,500 units of product A and 10,350 units of product B. The base-year cost of product A is $10.20 and of product B
You are the vice president of finance of Sandy Alomar Corporation, a retail company that prepared two different schedules of gross margin for the first quarter ended March 31, 2020. These schedules appear below. The computation of cost of goods sold in each schedule is based on the following
Brady Sports began operations on January 2, 2020. The following stock record card for footballs was taken from the records at the end of the year. A physical inventory on December 31, 2020, reveals that 100 footballs were in stock. The bookkeeper informs you that all the discounts were taken.
On December 31, 2019, the inventory of Powhattan Company amounts to $800,000. During 2020, the company decides to use the dollar-value LIFO method of costing inventories. On December 31, 2020, the inventory is $1,053,000 at December 31, 2020, prices. Using the December 31, 2019, price level of 100
Tori Amos Corporation began operations on December 1, 2019. The only inventory transaction in 2019 was the purchase of inventory on December 10, 2019, at a cost of $20 per unit. None of this inventory was sold in 2019. Relevant information is as follows. During the year, the following purchases
Oasis Company has used the dollar-value LIFO method for inventory cost determination for many years. The following data were extracted from Oasis? records. Instructions Calculate the index used for 2021 that yielded the above results. Price Index 105 ? Ending Inventory at Base Prices Ending
The dollar-value LIFO method was adopted by Enya Corp. on January 1, 2020. Its inventory on that date was $160,000. On December 31, 2020, the inventory at prices existing on that date amounted to $140,000. The price level at January 1, 2020, was 100, and the price level at December 31, 2020, was
Presented below is information related to Dino Radja Company. Instructions Compute the ending inventory for Dino Radja Company for 2017 through 2022 using the dollar-value LIFO method. Ending Inventory (End-of-Year Prices) $ 80,000 Price Index Date December 31, 2017 100 December 31, 2018 December
The following information relates to the Jimmy Johnson Company. Instructions Use the dollar-value LIFO method to compute the ending inventory for Johnson Company for 2016 through 2020. Ending Inventory (End-of-Year Prices) Price Date December 31, 2016 December 31, 2017 December 31, 2018 December
The financial statements of P&G are presented in Appendix B. The company’s complete annual report, including the notes to the financial statements, is available online.InstructionsRefer to P&G’s financial statements and the accompanying notes to answer the following questions.a. How
Presented below is information related to Rembrandt Inc.?s inventory. Determine the following: (a) The net realizable value for each item, (b) The carrying value of each item under LCNRV. Skis (per unit) Historical cost Selling price Cost to sell Cost to complete Parkas Boots $190.00 212.00
Remmers Company manufactures desks. Most of the company?s desks are standard models and are sold on the basis of catalog prices. At December 31, 2020, the following finished desks (10 desks in each category) appear in the company?s inventory. The 2020 catalog was in effect through November 2020,
The financial statements of Coca-Cola and PepsiCo are presented in Appendices C and D, respectively. The companies’ complete annual reports, including the notes to the financial statements, are available online.InstructionsUse the companies’ financial information to answer the following
LaTour Inc. is based in France and prepares its financial statements in accordance with IFRS. In 2020, it reported cost of goods sold of $578 million and average inventory of $154 million. Briefly discuss how analysis of LaTour’s inventory turnover (and comparisons to a company using GAAP) might
Riegel Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2020, consists of products D, E, F, G, H, and I. Relevant per unit data for these products appear below. Instructions Using the LCNRV rule, determine the proper unit
Garcia Home Improvement Company installs replacement siding, windows, and louvered glass doors for single-family homes and condominium complexes. The company is in the process of preparing its annual financial statements for the fiscal year ended May 31, 2020. Jim Alcide, controller for Garcia,
Robots, Inc. reported the following information regarding 2019?2020 inventory. Instructions a. Comment on why Robots, Inc., might disclose how its LIFO inventories would be valued under FIFO. b. Why does the LIFO liquidation reduce operating costs? c. Comment on whether Robots, Inc. would report
Kumar Inc. uses a perpetual inventory system. At January 1, 2020, inventory was $214,000,000 at both cost and net realizable value. At December 31, 2020, the inventory was $286,000,000 at cost and $265,000,000 at net realizable value. Prepare the entry under(a) The cost-of-goods-sold method(b) The
Sedato Company follows the practice of pricing its inventory at LCNRV, on an individual-item basis. Instructions From the information above, determine the amount of Sedato Company inventory. Estimated Selling Price Cost to Complete and Sell Cost per Unit Item No. Quantity 1,200 $3.20 2.70 4.50
Malone Company determined its ending inventory at cost and at LCNRV at December 31, 2020, December 31, 2021, and December 31, 2022, as shown below. Instructions a. Prepare the journal entries required at December 31, 2021, and at December 31, 2022, assuming that a perpetual inventory system and
Dover Company began operations in 2020 and determined its ending inventory at cost and at LCNRV at December 31, 2020, and December 31, 2021. This information is presented below. Instructions a. Prepare the journal entries required at December 31, 2020, and December 31, 2021, assuming inventory is
Referring to the situation in P9.2 for Garcia Home Improvement Company, consider the following expanded data at May 31, 2020. Assume Garcia uses LIFO inventory costing. Instructions a. 1. Determine the proper balance in Allowance to Reduce Inventory to Market at May 31, 2020. 2. For the fiscal
The inventory of Oheto Company on December 31, 2020, consists of the following items. Instructions a. Determine the inventory as of December 31, 2020, by the LCNRV method, applying this method to each item. b. Determine the inventory by the LCNRV method, applying the method to the total of the
Kumar Inc. uses LIFO inventory costing. At January 1, 2020, inventory was $214,000 at both cost and market value. At December 31, 2020, the inventory was $286,000 at cost and $265,000 at market value. Prepare the necessary December 31 entry under(a) The cost-of-goods-sold method(b) The loss method.
Fiedler Co. follows the practice of valuing its inventory at the lower-of-cost-or-market. The following information is available from the company?s inventory records as of December 31, 2020. Instructions Greg Forda is an accounting clerk in the accounting department of Fiedler Co., and he cannot
Riegel Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2020, consists of products D, E, F, G, H, and I. Relevant per unit data for these products appear below. Using the LCNRV rule, determine the proper unit value for
LaGreca Company uses the LCNRV method, on an individual-item basis, in pricing its inventory items. The inventory at December 31, 2020, included product X. Relevant per-unit data for product X are as follows.Estimated selling
Refer to the data in IFRS9.8 for Keyser’s Fleece Inc. Prepare the journal entries for (a) the wool harvested in the first six months of 2020, and (b) the wool harvested that is sold for $10,500 in July 2020.In IFRS9.8
During 2020, Pretenders Furniture Company purchases a carload of wicker chairs. The manufacturer sells the chairs to Pretenders for a lump sum of $59,850 because it is discontinuing manufacturing operations and wishes to dispose of its entire stock. Three types of chairs are included in the
Fuque Inc. uses the retail inventory method to estimate ending inventory for its monthly financial statements. The following data pertain to a single department for the month of October 2021.Inventory, October 1, 2021At
The financial statements of M&S are presented in Appendix E. The company’s complete annual report, including the notes to the financial statements, is available online.InstructionsRefer to M&S’s financial statements and the accompanying notes to answer the following questions.a. How
In its 2018 annual report, Gap Inc. reported inventory of $1,997 million on January 31, 2018, and $1,830 million on February 1, 2017, cost of goods sold of $9,789 million for 2018, and net sales of $15,855 million. Compute Gap’s inventory turnover and the average days to sell inventory for the fi
Marvin Gaye Company has been having difficulty obtaining key raw materials for its manufacturing process. The company therefore signed a long-term noncancelable purchase commitment with its largest supplier of this raw material on November 30, 2020, at an agreed price of $400,000. At December 31,
Maddox Specialty Company, a division of Lost World Inc., manufactures three models of gear shift components for bicycles that are sold to bicycle manufacturers, retailers, and catalog outlets. Since beginning operations in 1993, Maddox has used normal absorption costing and has assumed a first-in,
At December 31, 2020, Indigo Girls Company has outstanding noncancelable purchase commitments for 36,000 gallons, at $3.00 per gallon, of raw material to be used in its manufacturing process. The company prices its raw material inventory at cost or market, whichever is lower.Instructionsa. Assuming
In 2020, Ghostbusters Corp. spent $420,000 for “goodwill” visits by sales personnel to key customers. The purpose of these visits was to build a solid, friendly relationship for the future and to gain insight into the problems and needs of the companies served. How should this expenditure be
Francis Corporation purchased an asset at a cost of $50,000 on March 1, 2020. The asset has a useful life of 8 years and a salvage value of $4,000. For tax purposes, the MACRS class life is 5 years. Compute tax depreciation for each year 2020–2025.
Durler Company purchased equipment on January 2, 2016, for $112,000. The equipment had an estimated useful life of 5 years with an estimated salvage value of $12,000. Durler uses straight-line depreciation on all assets. On January 2, 2020, Durler exchanged this equipment plus $12,000 in cash for
Dover Company began operations in 2020 and determined its ending inventory at cost and at LCNRV at December 31, 2020, and December 31, 2021. This information is presented below. a. Prepare the journal entries required at December 31, 2020, and December 31, 2021, assuming that the inventory is
Kemper Company signed a long-term noncancelable purchase commitment with a major supplier to purchase raw materials in 2021 at a cost of $1,000,000. At December 31, 2020, the raw materials to be purchased have a market value of $950,000. Prepare any necessary December 31, 2020, entry.
Wangerin Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on an individual-item basis. Instructions From the information above, determine the amount of Wangerin Company inventory. Cost to Replace Selling Price Cost of Completion and Disposal $0.35 Cost per
On April 15, 2021, fire damaged the office and warehouse of Stanislaw Corporation. The only accounting record saved was the general ledger, from which the balance sheet data below was prepared. The following data and information have been gathered. 1. The fiscal year of the corporation ends on
Keyser’s Fleece Inc. holds a drove of sheep. Keyser shears the sheep on a semiannual basis and then sells the harvested wool into the specialty knitting market. Keyser has the following information related to the shearing sheep at January 1, 2020, and during the first six months of 2020.
Use the information for Kemper Company from BE9.7. In 2021, Kemper paid $1,000,000 to obtain the raw materials which were worth $950,000. Prepare the entry to record the purchase.In BE9.7Kemper Company signed a long-term noncancelable purchase commitment with a major supplier to purchase raw
Corrs Company began operations in 2019 and determined its ending inventory at cost and at lower-of-LIFO cost-or-market at December 31, 2019, and December 31, 2020. This information is presented below. Instructions a. Prepare the journal entries required at December 31, 2019, and December 31,
Presented below is information related to Waveland Inc. Instructions Assuming that Waveland Inc. uses the conventional retail inventory method, compute the cost of its ending inventory at December 31, 2021. Cost Retail $ 390,000 Inventory, 12/31/20 $250,000 Purchases 914,500 1,460,000 Purchase
At December 31, 2020, Ashley Co. has outstanding purchase commitments for 150,000 gallons, at $6.20 per gallon, of a raw material to be used in its manufacturing process. The company prices its raw material inventory at cost or market, whichever is lower. Assuming that the market price as of
As of January 1, 2020, Aristotle Inc. adopted the retail method of accounting for its merchandise inventory. To prepare the store?s financial statements at June 30, 2020, you obtain the following data. Instructions a. Prepare a schedule to compute Aristotle?s June 30, 2020, inventory under the
Late in 2017, Joan Seceda and four other investors took the chain of Becker Department Stores private, and the company has just completed its third year of operations under the ownership of the investment group. Andrea Selig, controller of Becker Department Stores, is in the process of preparing
A fire destroys all of the merchandise of Assante Company on February 10, 2020. Presented below is information compiled up to the date of the fire.Inventory, January 1, 2020.....................................$ 400,000Sales revenue to February 10, 2020.....................1,950,000Purchases to
Diderot Stores Inc., which uses the conventional retail inventory method, wishes to change to the LIFO retail method beginning with the accounting year ending ?December 31, 2020. Amounts as shown below appear on the store?s books before adjustment. You are to assume that all markups and markdowns
Davenport Department Store converted from the conventional retail method to the LIFO retail method on January 1, 2020, and is now considering converting to the dollar-value LIFO inventory method. During your examination of the financial statements for the year ended December 31, 2021, management
Gheorghe Moresan Lumber Company handles three principal lines of merchandise with these varying rates of gross profit on cost. Lumber....................................25%Millwork...................................30%Hardware and fittings............40% On August 18, a fire destroyed the office,
The financial statements of ConAgra Foods, Inc.?s 2017 annual report disclose the following information. Instructions Compute ConAgra?s (a) Inventory turnover (b) The average days to sell inventory for 2017 and 2016. |(in millions) 2015 2017 $934.2 2016 Year-end inventories $1,642.6 $1,044.1
Keller Company began operations on January 1, 2019, adopting the conventional retail inventory system. None of the company?s merchandise was marked down in 2019 and, because there was no beginning inventory, its ending inventory for 2019 of $38,100 would have been the same under either the
Leonard Company began operations late in 2019 and adopted the conventional retail inventory method. Because there was no beginning inventory for 2019 and no markdowns during 2019, the ending inventory for 2019 was $14,000 under both the conventional retail method and the LIFO retail method. At the
You assemble the following information for Seneca Department Store, which computes its inventory under the dollar-value LIFO method. Instructions Compute the cost of the inventory on December 31, 2020, assuming that the inventory at retail is (a) $294,300 (b) $365,150. Cost Retail Inventory on
Presented below is information related to Langston Hughes Corporation. Instructions Compute the ending inventory under the dollar-value LIFO method at December 31, 2021. The cost-to-retail ratio for 2021 was 60%. Price Index LIFO Cost Retail Inventory on December 31, 2020, when dollar-value LIFO
Amiras Corporation began operations on January 1, 2020, with a beginning inventory of $30,100 at cost and $50,000 at retail. The following information relates to 2020.
Connie Chung Corporation adopted the dollar-value LIFO retail inventory method on January 1, 2019. At that time the inventory had a cost of $54,000 and a retail price of $100,000. The following information is available. The price index at January 1, 2019, is 100. Instructions Compute the ending
John Olerud Ltd., a local retailing concern in the Bronx, New York, has decided to change from the conventional retail inventory method to the LIFO retail method starting on January 1, 2021. The company recomputed its ending inventory for 2020 in accordance with the procedures necessary to switch
Johnson & Johnson, the world?s leading and most diversified healthcare corporation, serves its customers through specialized worldwide franchises. Each of its franchises consists of a number of companies throughout the world that focus on a particular healthcare market, such as surgical
Mickelson Inc. owns land that it purchased on January 1, 2000, for $450,000. At December 31, 2020, its current value is $770,000 as determined by appraisal. At what amount should Mickelson report this asset on its December 31, 2020, balance sheet? Explain.
Selected accounts included in the property, plant, and equipment section of Lobo Corporation’s balance sheet at December 31, 2019, had the following balances.Land..................................................... $ 300,000Land improvements...........................
Kelly Clarkson Corporation operates a retail computer store. To improve delivery services to customers, the company purchases four new trucks on April 1, 2020. The terms of acquisition for each truck are described below.1. Truck #1 has a list price of $15,000 and is acquired for a cash payment of
Spitfire Company was incorporated on January 2, 2021, but was unable to begin manufacturing activities until July 1, 2021, because new factory facilities were not completed until that date. The Land and Buildings account reported the following items during 2021. The following additional
At December 31, 2019, certain accounts included in the property, plant, and equipment section of Reagan Company’s balance sheet had the following
Vania Magazines started construction of a warehouse building for its own use at an estimated cost of $5,000,000 on January 1, 2019, and completed the building on December 31, 2019. During the construction period, Vania has the following debt obligations outstanding.Construction loan—12% interest,
Worf Co. both purchases and constructs various equipment it uses in its operations. The following items for two different types of equipment were recorded in random order during the calendar year 2020.PurchaseCash paid for equipment, including sales tax of
On January 1, 2020, Blair Corporation purchased for $500,000 a tract of land (site number 101) with a building. Blair paid a real estate broker’s commission of $36,000, legal fees of $6,000, and title guarantee insurance of $18,000. The closing statement indicated that the land value was $500,000
Grieg Landscaping began construction of a new plant on December 1, 2020. On this date, the company purchased a parcel of land for $139,000 in cash. In addition, it paid $2,000 in surveying costs and $4,000 for a title insurance policy. An old dwelling on the premises was demolished at a cost of
Harrisburg Furniture Company started construction of a combination office and warehouse building for its own use at an estimated cost of $5,000,000 on January 1, 2020. Harrisburg expected to complete the building by December 31, 2020. Harrisburg has the following debt obligations outstanding during
Laserwords Inc. is a book distributor that had been operating in its original facility since 1990. The increase in certification programs and continuing education requirements in several professions has contributed to an annual growth rate of 15% for Laserwords since 2015. Laserwords’ original
On December 31, 2019, Main Inc. borrowed $3,000,000 at 12% payable annually to finance the construction of a new building. In 2020, the company made the following expenditures related to this building: March 1, $360,000; June 1, $600,000; July 1, $1,500,000; December 1, $1,500,000. The building was
On July 31, 2020, Amsterdam Company engaged Minsk Tooling Company to construct a special-purpose piece of factory machinery. Construction began immediately and was completed on November 1, 2020. To help finance construction, on July 31 Amsterdam issued a $300,000, 3-year, 12% note payable at
The following three situations involve the capitalization of interest.Situation I: On January 1, 2020, Ohno, Inc. signed a fixed-price contract to have Builder Associates construct a major plant facility at a cost of $4,000,000. It was estimated that it would take 3 years to complete the project.
Klamath Company, a manufacturer of ballet shoes, is experiencing a period of sustained growth. In an effort to expand its production capacity to meet the increased demand for its product, the company recently made several acquisitions of plant and equipment. Rob Joffrey, newly hired in the position
Ottawa Corporation owns machinery that cost $20,000 when purchased on July 1, 2017. Depreciation has been recorded at a rate of $2,400 per year, resulting in a balance in accumulated depreciation of $8,400 at December 31, 2020. The machinery is sold on September 1, 2021, for $10,500. Prepare
Chippewas Inc. has decided to purchase equipment from Central Michigan Industries on January 2, 2020, to expand its production capacity to meet customers’ demand for its product. Chippewas issues an $800,000, 5-year, zero-interest-bearing note to Central Michigan for the new equipment when the
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