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intermediate accounting

Intermediate Accounting 10th edition J. David Spiceland, James Sepe, Mark Nelson, Wayne Thomas - Solutions

Altira Corporation provides the following information related to its merchandise inventory during the month of August 2021:Aug. 1 ...........Inventory on hand—2,000 units; cost $5.30 each.8 ...................Purchased 8,000 units for $5.50 each.14 ................Sold 6,000 units for $12.00
Selected financial statement data for Schmitzer Inc. is shown below: What was the amount of net sales for 2021? 2021 2020 Balancesheet: Inventories Ratios: Gross profit ratio for 2021 Inventory turnover ratio for 2021 $60,000 $48,000 40%
The table below contains selected financial information included in the 2017 financial statements of Kohl?s Corporation and Dillards, Inc., two companies in the department store industry. Required:1. Calculate the 2017 gross profit ratio, inventory turnover ratio, and average days in inventory
Walgreens Boots Alliance, Inc., reported inventories of $8,899 million and $8,956 million in its August 31, 2017, and August 31, 2016, balance sheets, respectively. Cost of goods sold for the year ended August 31, 2017, was $89,052 million. The company uses primarily the LIFO inventory method. A
Tracy Company, a manufacturer of air conditioners, sold 100 units to Thomas Company on November 17, 2021. The units have a list price of $500 each, but Thomas was given a 30% trade discount. The terms of the sale were 2/10, n/30. Thomas uses a perpetual inventory system.Required:1. Prepare the
King Supply maintains its internal inventory records using perpetual FIFO, but for financial reporting purposes, reports ending inventory and cost of goods sold using periodic LIFO. At the beginning of the year, the company had a balance of $60,000 in its LIFO reserve account. By the end of the
[This is a variation of E 8-9 modified to focus on the net method of accounting for purchase discounts.]On July 15, 2021, the Nixon Car Company purchased 1,000 tires from the Harwell Company for $50 each. The terms of the sale were 2/10, n/30. Nixon uses a perpetual inventory system and the net
Refer to the situation described in BE 8–8. Assuming an income tax rate of 25%, what is LIFO liquidation profit or loss that the company would report in a disclosure note accompanying its financial statements?BE 8–8Esquire Inc. uses the LIFO method to report its inventory. Inventory at January
On July 15, 2021, the Nixon Car Company purchased 1,000 tires from the Harwell Company for $50 each. The terms of the sale were 2/10, n/30. Nixon uses a perpetual inventory system and the gross method of accounting for purchase discounts.Required:1. Prepare the journal entries to record the (a)
Esquire Inc. uses the LIFO method to report its inventory. Inventory at January 1, 2021, was $500,000 (20,000 units at $25 each). During 2021, 80,000 units were purchased, all at the same price of $30 per unit. 85,000 units were sold during 2021. Calculate the December 31, 2021, ending inventory
In 2020, the Moncrief Company purchased from Jim Lester the right to be the sole distributor in the western states of a product called Zelenex. In payment, Moncrief agreed to pay Lester 20% of the gross profit recognized from the sale of Zelenex in 2021.Moncrief reports inventory using the periodic
The December 31, 2021, year-end inventory balance of the Raymond Corporation is $210,000. You have been asked to review the following transactions to determine if they have been correctly recorded.1. Goods shipped to Raymond f.o.b. destination on December 26, 2021, were received on January 2, 2022.
Refer to the situation described in BE 8–6. SAM uses a periodic inventory system. Calculate ending inventory and cost of goods sold for January using (1) FIFO and (2) average cost.BE 8–6Samuelson and Messenger (SAM) began 2021 with 200 units of its one product. These units were purchased near
At the end of 2021, the Biggie Company performed its annual physical inventory count. John Lawrence, the manager in charge of the physical count, was told that an additional $22,000 in inventory that had been sold and was in transit to the customer should be included in the ending inventory
Topanga Group began operations early in 2021. Inventory purchase information for the quarter ended March 31, 2021, 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 Kwok Company’s inventory balance on December 31, 2021, was $165,000 (based on a 12/31/2021 physical count) before considering the following transactions:1. Goods shipped to Kwok f.o.b. destination on December 20, 2021, were received on January 4, 2022. The invoice cost was $30,000.2. Goods
Samuelson and Messenger (SAM) began 2021 with 200 units of its one product. These units were purchased near the end of 2020 for $25 each. During the month of January, 100 units were purchased on January 8 for $28 each and another 200 units were purchased on January 19 for $30 each. Sales of 125
The Playa Company has the following information in its records. Certain data have been intentionally omitted ($ in thousands). Required:Determine the missing numbers. Show computations where appropriate. 2021 2022 2023 Beginning inventory 225 Cost of goods sold 627 621 Ending inventory 225 216
On December 28, 2021, 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
The Bockner Company shipped merchandise to Laetner Corporation on December 28, 2021. Laetner received the shipment on January 3, 2022. December 31 is the fiscal year-end for both companies. The merchandise was shipped f.o.b. shipping point. Explain the difference in the accounting treatment of the
Happlia Co. imports household appliances. Each model has many variations and each unit has an identification number. Happlia pays all costs for getting the goods from the port to its central warehouse in Des Moines. After repackaging, the goods are consigned to retailers. A retailer makes a sale,
The June 30, 2021, year-end trial balance for Askew Company contained the following information: In addition, you determine that the June 30, 2021, inventory balance is $40,000. Required:Calculate the cost of goods sold for the Askew Company for the year ending June 30, 2021. Account Debit Credit
Kelly Corporation shipped goods to a customer f.o.b. destination on December 29, 2021. The goods arrived at the customer’s location in January. In addition, one of Kelly’s major suppliers shipped goods to Kelly f.o.b. shipping point on December 30. The merchandise arrived at Kelly’s location
The following inventory transactions took place near December 31, 2021, the end of the Rasul Company’s fiscal year-end:1. On December 27, 2021, merchandise costing $2,000 was shipped to the Myers Company on consignment. The shipment arrived at Myers’s location on December 29, but none of the
On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: During January 2021, the following transactions occur: 1. January 2 Provide services to customers for cash, $35,100.2. January 6 Provide services to customers on account, $72,400.3. January 15
Harrison Company maintains a checking account at the First National City Bank. The bank provides a bank statement along with canceled checks on the last day of each month. The July 2021 bank statement included the following information:Balance, July 1, 2021
Jansen Company’s general ledger showed a checking account balance of $23,820 at the end of May 2021. The May 31 cash receipts of $2,340, included in the general ledger balance, were placed in the night depository at the bank on May 31 and were processed by the bank on June 1. The bank statement
The petty cash fund of Ricco?s Automotive contained the following items at the end of September 2021: The petty cash fund was established at the beginning of September with a transfer of $150 from cash to the petty cash account. Required:Prepare the journal entry to replenish the fund at the end
Loucks Company established a $200 petty cash fund on October 2, 2021. The fund is replenished at the end of each month. At the end of October 2021, the fund contained $37 in cash and the following receipts:Office supplies .......................$ 76Advertising
The current asset section of the Moorcroft Outboard Motor Company?s balance sheet reported the following amounts: The average collection period for 2021 is 50 days. Required:Determine net sales for 2021. 12/31/2021 12/31/2020 Accounts receivable, net $400,000 $300,000
Microsoft Corporation reported the following information in its financial statements for three successive quarters ($ in millions): Required:Compute the receivables turnover ratio and the average collection period for Q1 and Q4. Assume that each quarter consists of 91 days. Three Months Ended
Weldon Corporation’s fiscal year ends December 31. The following is a list of transactions involving receivables that occurred during 2021:Mar. 17 Accounts receivable of $1,700 were written off as uncollectible. The company uses the allowance method.30 Loaned an officer of the company $20,000
Selkirk Company obtained a $15,000 note receivable from a customer on January 1, 2021. The note, along with interest at 10%, is due on July 1, 2021. On February 28, 2020, Selkirk discounted the note at Unionville Bank. The bank’s discount rate is 12%.Required:Prepare the journal entries required
Thaler Inc. holds a $1 million receivable ($800,000 principal, $200,000 accrued interest) from Einhorn Industries, and agrees to settle the receivable outright for $900,000 given Einhorn’s difficult financial situation. How much gain or loss should Thaler recognize on this troubled debt
Shan Enterprises received a bank statement listing its May 31, 2021, bank balance as $47,582. Shan determined that as of May 31 it had cash receipts of $2,500 that were not yet deposited and checks outstanding of $7,224. Calculate Shan’s correct May 31, 2021, cash balance.
Marin Company’s general ledger indicates a cash balance of $22,340 as of September 30, 2021. Early in October Marin received a bank statement indicating that during September Marin had an NSF check of $1,500 returned to a customer and incurred service charges of $45. Marin also learned it had
On June 30, 2021, the High Five Surfboard Company had outstanding accounts receivable of $600,000. On July 1, 2021, the company borrowed $450,000 from the Equitable Finance Corporation and signed a promissory note. Interest at 10% is payable monthly. The company assigned specific receivables
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, 2017, are available in Connect. This material is also available under the
On January 1, 2021, the Apex Company exchanged some shares of common stock it had been holding as an investment for a note receivable. The note principal plus interest is due on January 1, 2022. The 2021 income statement reported $2,200 in interest revenue from this note and a $6,000 gain on sale
On January 1, 2021, Wright Transport sold four school buses to the Elmira School District. In exchange for the buses, Wright received a note requiring payment of $515,000 by Elmira on December 31, 2023. The effective interest rate is 8%.Required:1. How much sales revenue would Wright recognize on
On June 30, 2021, the Esquire Company sold merchandise to a customer and accepted a noninterest-bearing note in exchange. The note requires payment of $30,000 on March 21, 2022. The fair value of the merchandise exchanged is $28,200. Esquire views the financing component of this contract as
On June 30, 2021, the Esquire Company sold some merchandise to a customer for $30,000. In payment, Esquire agreed to accept a 6% note requiring the payment of interest and principal on March 31, 2022. The 6% rate is appropriate in this situation.Required:1. Prepare journal entries to record the
On April 19, 2021, Millipede Machinery sold a tractor to Thomas Hartwood, accepting a note promising payment of $120,000 in five years. The applicable effective interest rate is 7%. What amount of sales revenue would Millipede recognize on April 19, 2021, for the Hartwood transaction?
General Mills reported the following information in its 2017 financial statements ($ in millions): A note disclosed that the allowance for uncollectible accounts had a balance of $24.3 million and $29.6 million at the end of 2017 and 2016, respectively. Bad debt expense for 2017 was $16.6
On December 1, 2021, Davenport Company sold merchandise to a customer for $20,000. In payment for the merchandise, the customer signed a 6% note requiring the payment of interest and principal on March 1, 2022. How much interest revenue will the company recognize during 2021? In 2022?
Castle Company provides estimates for its uncollectible accounts. The allowance for uncollectible accounts had a credit balance of $17,280 at the beginning of 2021 and a $22,410 credit balance at the end of 2021 (after adjusting entries). If the direct write-off method had been used to account for
Colorado Rocky Cookie Company offers credit terms to its customers. At the end of 2021, accounts receivable totaled $625,000. The allowance method is used to account for uncollectible accounts. The allowance for uncollectible accounts had a credit balance of $32,000 at the beginning of 2021 and
Zuo Software categorizes its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts.1. Accounts not yet due = $400,000; estimated uncollectible = 8%.2. Accounts 1–30 days past due = $50,000; estimated uncollectible = 15%.3. Accounts 31–90
El Gato Painting Company maintains a checking account at American Bank. Bank statements are prepared at the end of each month. The November 30, 2021, reconciliation of the bank balance is as follows: The company?s general ledger checking account showed the following for December: Balance, December
Dhaliwal Digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts.1. Accounts not yet due = $180,000; estimated uncollectible = 10%.2. Accounts 1–45 days past due = $25,000; estimated uncollectible = 20%.3. Accounts
The bank statement for the checking account of Management Systems Inc. (MSI) showed a December 31, 2021, balance of $14,632.12. Information that might be useful in preparing a bank reconciliation is as follows:a. Outstanding checks were $1,320.25.b. The December 31, 2021, cash receipts of $575 were
Ervin Company uses the allowance method to account for uncollectible accounts receivable. Bad debt expense is established as a percentage of credit sales. For 2021, net credit sales totaled $4,500,000, and the estimated bad debt percentage is 1.5%. No previously written-off accounts receivable
Crell Computers categorizes its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts.1. Accounts not yet due = $60,000; estimated uncollectible = 5%.2. Accounts 1–30 days past due = $15,000; estimated uncollectible = 10%.3. Accounts 31–60
Define the ECL model for accounts receivable. How does it differ from the CECL model?
Chamberlain Enterprises Inc. reported the following receivables in its December 31, 2021, year-end balance sheet:Current assets:Accounts receivable, net of $24,000 in allowance for uncollectible accounts........ $ 218,000Interest receivable
Johnson Company calculates its allowance for uncollectible accounts as 10% of its ending balance in gross accounts receivable. The allowance for uncollectible accounts had a credit balance of $30,000 at the beginning of 2021. No previously written-off accounts receivable were reinstated during
At the end of the year, Syer Associates had a debit balance in its allowance for uncollectible accounts of $12,000 before adjustment. The balance in Syer’s gross accounts receivable is $600,000. Syer’s management estimates that 10% of its accounts receivable balance will not be collected.
Define the CECL model for accounts receivable. On what does it base the estimate of the allowance for uncollectible accounts?
Descriptors are provided below for six situations involving notes receivable being discounted at a bank. In each case, the maturity date of the note is December 31, 2021, and the principal and interest are due at maturity. For each, determine the proceeds received from the bank on discounting the
Pincus Associates uses the allowance method to account for bad debts. During 2021, its first year of operations, Pincus provided a total of $250,000 of services on account. In 2021, the company wrote off uncollectible accounts of $10,000. By the end of 2021, cash collections on accounts receivable
The table below contains selected financial information included in the 2016 financial statements of Tyson Foods Inc. and Pilgrim?s Pride Corp. Required:1. Calculate the 2016 receivables turnover ratio and average collection period for both companies. Evaluate the management of each company?s
Evergreen Company sells lawn and garden products to wholesalers. The company’s fiscal year-end is December 31.During 2021, the following transactions related to receivables occurred:Feb. 28 Sold merchandise to Lennox, Inc., for $10,000 and accepted a 10%, 7-month note. 10% is an appropriate rate
At the end of the year, Breyer Associates had a credit balance in its allowance for uncollectible accounts of $12,000 before adjustment. The balance in Breyer’s gross accounts receivable is $600,000. Breyer’s management estimates that 10% of its accounts receivable balance will not be
At the end of the first year of operations, Gaur Manufacturing had gross accounts receivable of $300,000. Gaur’s management estimates that 6% of the accounts will prove uncollectible. What journal entry should Gaur record to establish an allowance for uncollectible accounts?
The following facts apply to Walken Company during December 2021:a. Walken began December with an accounts receivable balance (net of bad debts) of €25,000.b. Walken had credit sales of €85,000.c. Walken had cash collections of €30,000.d. Walken factored €20,000 of net accounts receivable
Halifax Manufacturing allows its customers to return merchandise for any reason up to 90 days after delivery and receive a credit to their accounts. All of Halifax’s sales are for credit (no cash is collected at the time of sale). The company began 2021 with a refund liability of $300,000. During
Search on the Internet for the 2016 annual report for Sanofi-Aventis. Find the accounts receivable disclosure note.Required:1. Has Sanofi-Aventis factored or securitized accounts receivable? How do you know?2. Assume that Sanofi-Aventis decided to increase the extent to which it securitizes its
Samson Wholesale Beverage Company regularly factors its accounts receivable with the Milpitas Finance Company. On April 30, 2021, the company transferred $800,000 of accounts receivable to Milpitas. The transfer was made without recourse. Milpitas remits 90% of the factored amount and retains
[This is a variation of E 7–6 modified to focus on the net method of accounting for cash discounts.]Harwell Company manufactures automobile tires. On July 15, 2021, the company sold 1,000 tires to the Nixon Car Company for $50 each. The terms of the sale were 2/10, n/30. Harwell uses the net
Refer to the situation described in BE 7–6. Prepare the year-end adjusting journal entries to account for anticipated sales returns, assuming that all sales are made on credit and all accounts receivable are outstanding.BE 7–6During 2021, its first year of operations, Hollis Industries
McLaughlin Corporation uses the allowance method to account for bad debts. At the end of the company’s fiscal year, accounts receivable are analyzed and the allowance for uncollectible accounts is adjusted. At the end of 2021, the company reported the following amounts:Accounts receivable
Lonergan Company occasionally uses its accounts receivable to obtain immediate cash. At the end of June 2021, the company had accounts receivable of $780,000. Lonergan needs approximately $500,000 to capitalize on a unique investment opportunity. On July 1, 2021, a local bank offers Lonergan the
Cypress Oil Company’s December 31, 2021, balance sheet listed $645,000 of notes receivable and $16,000 of interest receivable included in current assets. The following notes make up the notes receivable balance:Note 1 Dated 8/31/2021, principal of $300,000 and interest at 10% due on
Harwell Company manufactures automobile tires. On July 15, 2021, the company sold 1,000 tires to the Nixon Car Company for $50 each. The terms of the sale were 2/10, n/30. Harwell uses the gross method of accounting for cash discounts.Required:1. Prepare the journal entries to record the sale on
Target Corporation prepares its financial statements according to U.S. GAAP. Target’s financial statements and disclosure notes for the year ended February 3, 2018, are available in Connect. This material also is available under the Investor Relations link at the company’s website
During 2021, its first year of operations, Hollis Industries recorded sales of $10,600,000 and experienced returns of $720,000. Cost of goods sold totaled $6,360,000 (60% of sales). The company estimates that 8% of all sales will be returned. Prepare the year-end adjusting journal entries to
Tracy Company, a manufacturer of air conditioners, sold 100 units to Thomas Company on November 17, 2021. The units have a list price of $600 each, but Thomas was given a 30% trade discount. The terms of the sale were 2/10, n/30.Required:1. Prepare the journal entries to record the sale on November
Refer to the situation described in BE 7–4. Answer the questions assuming that Tristar uses the net method to account for sales discounts.BE 7–4On December 28, 2021, Tristar Communications sold 10 units of its new satellite uplink system to various customers for $25,000 each. The terms of each
Raintree Cosmetic Company sells its products to customers on a credit basis. An adjusting entry for bad debt expense is recorded only at December 31, the company?s fiscal year-end. The 2020 balance sheet disclosed the following: Current assets:Receivables, net of allowance for uncollectible
Parker Inc. has the following cash balances:First Bank ....................$ 150,000Second Bank ..................(10,000)Third Bank .......................25,000Fourth Bank..................... (5,000)Required:1. Prepare the current assets and current liabilities section of Parker’s 2021 balance
On December 28, 2021, Tristar Communications sold 10 units of its new satellite uplink system to various customers for $25,000 each. The terms of each sale were 1/10, n/30. Tristar uses the gross method to account for sales discounts. In what year will income before tax be affected by discounts,
Is restricted cash included in the reconciliation of cash balances on a statement of cash flows? Explain.
Nike, Inc., is a leading manufacturer of sports apparel, shoes, and equipment. The company?s 2017 financial statements contain the following information ($ in millions): A note disclosed that the allowance for uncollectible accounts had a balance of $19 million and $43 million at the end of 2017
EMC Corporation manufactures large-scale, high-performance computer systems. In a recent annual report, the balance sheet included the following information ($ in millions): In addition, the income statement reported sales revenue of $24,704 ($ in millions) for the current year. All sales are
Delta Automotive Corporation has the following assets listed in its 12/31/2021 trial balance:Cash in bank—checking account ..........................$ 22,500U.S. Treasury bills (mature in 60 days)*................... 5,000Cash on hand (currency and coins) ..........................1,350U.S.
Hogan Company uses the net method of accounting for sales discounts. Hogan offers trade discounts to various groups of buyers.On August 1, 2021, Hogan factored some accounts receivable on a without recourse basis. Hogan incurred a finance charge.Hogan also has some notes receivable bearing an
Swathmore Clothing Corporation grants its customers 30 days? credit. The company uses the allowance method for its uncollectible accounts receivable. During the year, a monthly bad debt accrual is made by multiplying 3% times the amount of credit sales for the month. At the fiscal year-end of
The controller of the Red Wing Corporation is in the process of preparing the company’s 2021 financial statements. She is trying to determine the correct balance of cash and cash equivalents to be reported as a current asset in the balance sheet. The following items are being considered:a.
As of December 31, 2021, Cady Construction has one construction job for which the construction in progress (CIP) account has a balance of $20,000 and the billings on construction contract account has a balance of $14,000. Cady has another construction job for which the construction in progress
GoodBuy sells gift cards redeemable for GoodBuy products either in store or online. During 2021, GoodBuy sold $1,000,000 of gift cards, and $840,000 of the gift cards were redeemed for products. As of December 31, 2021, $30,000 of the remaining gift cards had passed the date at which GoodBuy
Kerianne paints landscapes, and in late 2021 placed four paintings with a retail price of $250 each in the Holmstrom Gallery. Kerianne’s arrangement with Holmstrom is that Holmstrom will earn a 20% commission on paintings sold to gallery patrons. As of December 31, 2021, one painting had been
Dowell Fishing Supply, Inc., sold $50,000 of Dowell Rods on December 15, 2021, to Bassadrome. Because of a shipping backlog, Dowell held the inventory in Dowell’s warehouse until January 12, 2022 (having assured Bassadrome that it would deliver sooner if necessary). How much revenue should Dowell
TopChop sells hairstyling franchises. TopChop receives $50,000 from a new franchisee for providing initial training, equipment, and furnishings that have a stand-alone selling price of $50,000. TopChop also receives $30,000 per year for use of the TopChop name and for ongoing consulting services
When is an estimated loss on a long-term contract recognized, both for contracts that recognize revenue over time and those that recognize revenue at the point in time the contract is completed?
Assume the same facts as in BE 6–25. How much revenue will Saar recognize in 2021 under this arrangement if Saar reports under IFRS?BE 6–24Saar Associates sells two licenses to Kim & Company on September 1, 2021. First, in exchange for $100,000, Saar provides Kim with a copy of its
Assume the same facts as in BE 6–24 except that the trade name “Saar Associates” is not well known in the marketplace and the owner provides no advertising or other benefits to a licensee of the Saar Associates trade name during the license period. How much revenue will Saar recognize in 2021
Saar Associates sells two licenses to Kim & Company on September 1, 2021. First, in exchange for $100,000, Saar provides Kim with a copy of its proprietary investment management software, which Saar does not anticipate updating and which Kim can use permanently. Second, in exchange for $90,000,
In 2021, Long Construction Corporation began construction work under a three-year contract. The contract price is $1,600,000. Long recognizes revenue over time according to percentage of completion for financial reporting purposes. The financial statement presentation relating to this contract at
Must bad debt expense be reported on its own line on the income statement? If not, how should it be disclosed?
On February 1, 2021, Arrow Construction Company entered into a three-year construction contract to build a bridge for a price of $8,000,000. During 2021, costs of $2,000,000 were incurred, with estimated costs of $4,000,000 yet to be incurred. Billings of $2,500,000 were sent, and cash collected

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