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Accounting 5th Edition Charles T. Horngren, Walter T. Harrison, Linda S. Bamber, Betsy Willis, Becky Jones - Solutions
What inventory accounts does each type of company use?
Identify the six business functions in the value chain of a manufacturing company.
To which function(s) is management accounting relevant?
What is the manufacturer's counterpart to the merchandiser's purchases?
Give examples of direct materials and indirect materials for a home builder.
Identify at least six examples of manufacturing overhead costs.
Distinguish between inventoriable product costs and period costs. Which is initially an asset, and which is never an asset, only an expense?
What costs should managers consider in deciding on the long-term sale price of a product: inventoriable product costs or full product costs? Give your reason.
What is the main difference between a service company's income statement and the income statements of merchandising and manufacturing companies?
Show how a lessee reports on the balance sheet the lease liability under a capital lease. 14. Distinguish an overfunded pension plan from an underfunded plan. Which situation requires the company to report a pension liability on the balance sheet? How is this liability computed?
Compute the price of the following bonds:a. $100,000 quoted at 94 1/2b. $600,000 quoted at 102 5/8c. $2.000.000 quoted at 77 3/4d. $300,000 quoted at 110 3/8
Washington Public Power Supply System (WPPSS) borrowed money by issu- ing the bond payable in Exhibit 15-1 (page 578). Assume the issue price was 93 1/2. 1. How much cash did WPPSS receive when it issued the bond payable? 2. How much must WPPSS pay back at maturity? When is the maturity date? 3.
Assume the WPPSS bond in Exhibit 15-I was issued at a price of 93 1/2. Was the market interest rate at the date of issuance 6 1/2%. above 6 1/2%, or below 6 1/2%? How can you tell?
Determine whether the following bonds payable will be issued at par value, at a pre- mium, or at a discount:a. The market interest rate is 9%. Sicily, Inc., issues bonds payable with a stated rate of 8 1/2%.b. Galatia Corp. issued 7 1/2% bonds payable when the market rate was 7 1/2%.c. Cyprus
Suppose WPPSS issued the ten-year bond in Exhibit 15-1 when the market interest rate was 6 1/2%. Assume that the fiscal year of WPPSS ends on June 30. Journalize the fol- lowing transactions for WPPSS. Include an explanation for each entry.a. Issuance of the bond payable at par on July 1, 2000.b.
Assume WPPSS issued the ten-year bond in Exhibit 15-1 at par value on November 1. 2000. four months after the bond's original issue date of July 1, 2000. Assume that the fis- cal year of WPPSS ends on June 30. Journalize the following transactions for WPPSS. Include an explanation for each entry.a.
Assume WPPSS issued the ten-year bond in Exhibit 15-1 at a price of 86 on July 1. 2000. Also assume that WPPSS's fiscal year ends on June 30. Journalize the following trans- actions for WPPSS. Include an explanation for each entry.a. Issuance of the bond payable on July 1, 2000.b. Payment of
Assume WPPSS issued the bond payable in Exhibit 15-1 at a price of 104 on July 1. 2000. Also assume that WPPSS's fiscal year ends on June 30. Journalize the following trans-- actions for WPPSS. Include an explanation for each entry.a. Issuance of the bond payable on July 1, 2000.b. Payment of
Return to the WPPSS bond in Exhibit 15-1. Assume that WPPSS issued the bond payable on July 1, 2000, at a price of 92. Also assume that WPPSS's accounting year ends on December 31. Journalize the following transactions for WPPSS. Include an explanation for each entry.a. Issuance of the bonds on
Braemar Drilling, Inc., issued $650,000 of 7%. ten-year bonds payable at a price of 87 on March 31, 20X3. The market interest rate at the date of issuance was 9%, and the Braemar bonds pay interest semiannually 1. How much cash did Braemar receive upon issuance of the bonds payable? 2. Prepare an
ACE Furniture. Inc., issued $400.000 of 6%, five-year bonds payable to partially finance a warehouse. At the time of issuance, the market interest rate was 8%. so ACE received cash of $368.058. ACE pays interest annually. 1. Prepare ACE's effective-interest amortization table for the bonds. Use
Unix, Inc., issued $200,000 of 8%. ten-year bonds payable at at price of 110 on May 31, 20X2. The market interest rate at the date of issuance was 6%, and the Unix bonds pay interest semiannually. 1. How much cash did Unix receive upon issuance of the bonds payable? 2. Prepare an effective-interest
Assume that Tradinghouse. Inc., issued the bonds payable in Exhibit 15-6 (page 5911. Tradinghouse has extra cash and wishes to retire the bonds payable immediately after making the fifth semiannual interest payment. The bonds are quoted in the market at a price of 95. 1. What is Tradinghouse's
Link Back to Chapter 4 (Debt Ratio). Blade Automotive Corp. has $1.000.000 of convertible bonds payable outstanding, with a bond premium of $60,000 also on the books. The bondholders have notified Blade that they wish to convert the bonds into stock. Specifically, the bonds may be converted into
Northern Accounting Services of Madison, Wisconsin, needs to raise $1 million to expand company operations into Minnesota. Northern's president is considering the issuance of either Plan A: $1,000,000 of 8% bonds payable to borrow the money Plan B: 100,000 shares of common stock at $10 per share
Return to the financing situation of Northern Accounting Services in Daily Exercise 15-16. What other factors, besides the effect on earnings per share, should Northern consider in deciding how to raise the $1 million? Give the advantages of issuing (a) stock and (b) bonds.
Horchow, Inc.. includes the following selected accounts in its general ledger at December 31. 20X3: Notes payable. long-term... $100,000 Current obligation under Bonds payable...... 350,000 capital lease $ 8.000 Equipment under Accounts payable. 19.000 capital lease 114.000 Long-term capital lease
NM Aviation Fuel has a pension plan for its employees. NM's pension plan has an accumulated benefit obligation of $3,000,000. This means that NM would have to pay $3,000,000 now if the company had to settle the plan's pension liability today. To offset this. NM has invested in a pension fund that
On February 1. The Oasis Corp. issues 8%, 20-year bonds payable with a face value of $100,000. The bonds sell at 98 and pay interest on January 31 and July 31. The Oasis Corp. amortizes bond discount by the straight-line method. Record (a) issuance of the bonds on February 1, (b) the semiannual
Saturn Photo Corporation issues 8%, 20-year bonds payable with a face value of $1,000,000 on March 31. The bonds sell at 103 1/2 and pay interest on March 31 and September 30. Assume that Saturn amortizes bond premium by the straight-line method. Record (a) issuance of the bonds on March 31, (b)
Refer to the data for Saturn Photo Corporation in Exercise 15-2. If Saturn issued the bonds payable on June 30. how much cash would Saturn receive upon issuance of the bonds?
Newton, Inc., issues $400.000 of 7%, 20-year bonds payable that are dated April 30. Record (a) issuance of bonds at par on May 31, and (b) the next semiannual interest payment on October 31.
Assume Network Navigator Corp. is authorized to issue $500.000 of 7%. ten-year bonds payable. On January 2, when the market interest rate is 8%. the company issues $300,000 of the bonds and receives cash of $279.615. Network Navigator measures interest expense by the effective-interest method.
On September 30, 20X2. the market interest rate is 7%. Lemmon-Blake Software. Inc., issues $200,000 of 8%. 20-year bonds payable at 110 5/8. The bonds pay interest on March 31 and September 30. Lemmon-Blake Software measures interest expense by the effective-interest method. Required 1. Prepare an
Fairfield Circuitry. Inc., issued $500,000 of 8 3/8% (0.08375), five-year bonds payable when the market interest rate was 9 1/2% (0.095), Fairfield pays interest annually at year end. The issue price of the bonds was $478,402 Required Create a spreadsheet model to prepare a schedule to measure
Brenham Communications issued $600,000 of 8% bonds payable at 97 on October 1. 20X0. These bonds mature on October 1, 20X8, and are callable at 101. Brenham pays interest each April 1 and October 1. On October 1, 20X5, when the bonds' market price is 104. Brenham retires the bonds in the most
Computer Diagnostics Company issued $700.000 of 8 1/2% bonds payable on July 31, 20X3, at a price of 98 1/2. After five years, the bonds may be converted into the company's common stock. Each $1,000 face amount of bonds is convertible into 40 shares of $20 par stock. The bonds' term to maturity is
Viewpoint Industries reported the following at September 30: Long-term liabilities: Convertible bonds payable, 9%, eight years to maturity.... $400,000 Less: Discount on bonds payable. Required (12.000) $388,000 1. Record retirement of hall of the bonds on October 1 at the call price of 102. 2.
Talbot Electronics is considering two plans for raising $1.000.000 to expand opera- tions. Plan A is to borrow at 9%, and plan B is to issue 100,000 shares of common stock. Before any new financing. Talbot has net income of $600,000 and 100.000 shares of common stock outstanding. Management
E15-12 The chief accounting officer of Royal Textile. Inc., is considering how to report long- term notes payable and pension liabilities. Required 1. Royal's bookkeeper has assembled the following for long-term notes payable: Long-Term Notes Payable Total. Less: Current portion.. $537,000 (33,000)
E15-13 A capital lease agreement for equipment requires Motorama Automotive Company to make ten annual payments of $7.000, with the first payment due on January 2, 20X5. Motorama's liability under the lease is $40.313. Required 1. Journalize the following transactions of Motorama Automotive: 20X5
E15-14 This (partial and adapted) advertisement appeared in the Wall Street Journal. BEAR STEARNS This anther an omer to sell nor a solicitamos of an other to han any of the securities The offering is made only in the Prospectu New Issue $300,000,000 MARKIV INDUSTRIES INC. 13% Subordinated
E15-15 Refer to the bond situation of Mark IV Industries in Exercise 15-14. Assume Mark IV Industries issued the bonds at the advertised price and that the company uses the effective- interest amortization method and reports financial statements on a calendar-year basis. Required 1. Journalize the
P15-1A Zefer.com issued $500,000 of ten-year. 8% bonds payable at par on May 1, 20X5. The bonds pay interest each April 30 and October 31, and the company ends its accounting year on December 31. Required 1. Fill in the blanks to complete these statements:a. Zefer.com's bonds are priced at (express
P15-2A The board of directors of Galaxy Production Company authorizes the issue of $8 million of 7%, ten-year bonds payable. The semiannual interest dates are May 31 and November 30. The bonds are issued on June 30, 20X5, at par plus accrued interest. Required 1. Journalize the following
P15-3A On March 1, 20X4. Haupstrasse Corp. issues 8 1/4 %. 20-year bonds payable with a face value of $400,000. The bonds pay interest on February 28 and August 31. Haupstrasse amortizes premium and discount by the straight-line method. Required 1. If the market interest rate is 7 3/8 % when
P15-4A Metrovan Rental Company's balance sheet reported the following data on September 30, Year 1. end of the fiscal year (amounts rounded): Long-Term Debt: 6.00% debenture bonds payable due Year 20 with an effective interest rate of 8.00%, net of discount of $39,200.. Metrovan measures interest
P15-5A On December 31, 20X1, Diplomat Linens, Inc., issues 9%, ten-year convertible bonds with a maturity value of $500,000. The semiannual interest dates are June 30 and December 31. The market interest rate is 8%, and the issue price of the bonds is 106.8. Diplomat measures interest expense by
P15-6A Journalize the following transactions of Berkshire Properties, Inc.: 20X1 Jan. 1 1 July 1 Dec. 31 Dec. 31 Issued $400,000 of 9%, ten-year bonds payable at 97. Signed a five-year capital lease on equipment. The agreement requires annual lease payments of $20,000, with the first payment due
P15-7A Two businesses are considering how to raise $10 million. Franklin Corporation is in the midst of its most successful period since it began operations in 1972. For each of the past ten years, net income and earnings per share have increased by at least 15%. The outlook for the future is
P15-8A The accounting records of Global Hardwood. Inc.. include the following items: Capital lease liability, long-term Accumulated pension benefit Mortgage note payable. $ 73,000 long-term..... $116,000 Capital lease liability, obligation........ 207,000 current....... 11,000 Bonds payable.
P15-1B Focalpoint.com issued $600.000 of 20-year, 9% bonds payable at par on February 1. 20X3. The bonds pay interest each January 31 and July 31. and the company ends its accounting year on December 31. 1. Fill in the blanks to complete these statements:a. Focalpoint.com's bonds are priced at
P15-2B The board of directors of Tucker Communications authorizes the issue of $3 million of 9%, 20-year bonds payable. The semiannual interest dates are March 31 and September 30. The bonds are issued on April 30, 20X4, at par. Required 1. Journalize the following transactions:a. Issuance of the
P15-3B Assume that on March 31, 20X6, Goretex Corp. issues 8%, ten-year notes payable with a face value of $400,000. The notes pay interest on March 31 and September 30, and Goretex amortizes premium and discount by the straight-line method. Required 1. If the market interest rate is 8 1/2% when
P15-4B CoStar Temp Employment, Inc.'s balance sheet reported the following data on September 30, Year 1, end of the fiscal year (amounts rounded): Long-Term Debt 5% debenture bonds payable due Year 14, net of discount of $45,200 (effective interest rate of 8%). CoStar measures interest expense by
P15-5B On December 31, 20X1, Sportif Corp. issues 8%, ten-year convertible bonds with a maturity value of $700,000. The semiannual interest dates are June 30 and December 31. The market interest rate is 9%, and the issue price of the bonds is 94. Sportif amortizes bond pre- mium and discount by the
P15-6B Journalize the following transactions of Sephora Cosmetics. Inc.: 20X1 Jan. 1 July 1 Dec. 31 31 Issued $1,000,000 of 7%. ten-year bonds payable at 97. Signed a five-year capital lease on machinery. The agreement requires annual lease payments of $16.000, with the first payment due
P15-7B Research indicates that consumers prefer upscale restaurants. To capitalize on this trend, Palomino Eurobistros. Inc., is embarking on a massive expansion. Plans call for open- ing 20 new restaurants within the next two years. Each restaurant is scheduled to be 30% larger than the company's
P15-8B The accounting records of LeBeau Fashions, Inc., include the following items: Bonds payable, long-term...... $300.000 Accumulated pension benefit Pension plan assets obligation..... $419,000 (market value)... 382.000 Mortgage note payable, Bonds payable, current long-term.... 93.000
Case 1. Business is going well for DFW Designs. The board of directors of this family-owned company believes that DFW could earn an additional $1,500,000 income before interest and taxes by expanding into new markets. However, the $5 million the business needs for growth cannot be raised within the
Case 2. Link Back to Chapter 4 (Debt Ratio). The following questions are not related. 1. IMAX Corporation likes to borrow for longer periods when interest rates are low and for shorter periods when interest rates are high. Why is this a good business strategy? 2. IMAX needs to borrow $2 million to
Python.com owes $6 million on notes payable that will come due for payment in $1.5 million installments over a four-year period. The company has used its cash to advertise heavily in the competitive dotcom business environment. The result is that cash is scarce, and Python.com's management doesn't
The Target Corporation income statement, balance sheet, and statement of cash flows in Appendix A provide details about the company's long-term debt. Use those data to answer the following questions. Required 1. How much did Target owe on long-term debt at January 29, 2000? How much was payable in
Note: This project uses the chapter appendix. Bermuda Corporation leases the equipment that it uses in operations. Bermuda prefers operating leases (versus capital leases) in order to keep the lease liability off its balance sheet and maintain a low debt ratio. Bermuda is negotiating a ten-year
1. Our nation has amassed a huge public debt. Just how huge? Go to http://www.pub- licdebt.treas.gov/sec/sec.htm. In the left-hand column under "The Public Debt." click on Debt Figure. How much is the current public debt to the penny? Is the amount of the public debt in millions, billions, or
P15A-1 Jerry Dyer is considering two plans for building an education fund for his children. Plan A-Invest $10.000 now, to earn 8% annually for six years. Plan B-Invest $2,000 each year to earn 10% annually for six years. Which plan provides the larger amount at the end of six years? At the outset,
P15A-2 Magnuson, Inc., needs new manufacturing equipment. Two companies can provide similar equipment but under different payment plans:a. General Electric (GE) offers to let Magnuson pay $50.000 each year for five years. The payments include interest at 12% per year. What is the present value of
P15-A3 The purpose of this problem is to show the relationship between the future value of 1 and the present value of 1. 1. Jan Schmidt will need $10.000 at the end of ten years in order to cover a business expense due at that time. To meet this future expense. Schmidt can invest a sum today. His
P15A-4 For each situation, compute the required amount. 1. Pentateuch Enterprises is budgeting for the acquisition of land over the next several years. Pentateuch can invest $700,000 today at 9%. How much cash will Pentateuch have for land acquisitions at the end of five years? At the end of six
P15A-5 Determine the present value of the following notes and bonds:a. Ten-year bonds payable with maturity value of $88.000 and contract interest rate of 12%. paid semiannually. The market rate of interest is 10% at issuance.b. Same bonds payable as ina, but the market interest rate is 8%.c. Same
P15A-6 On December 31, 20X1, when the market interest rate is 8%, Willis Realty Co. issues $400,000 of 7.25%, ten-year bonds payable. The bonds pay interest semiannually. Required 1. Determine the present value of the bonds at issuance. 2. Assume that the bonds are issued at the price computed in
P15A-7 Osaka Children's Choir needs a fleet of vans to transport the children to singing engagements throughout Japan. Toyota offers the vehicles for a single payment of 7.200,000 yen due at the end of four years. Nissan prices a similar fleet of vans for four annual pay- ments of 1,700,000 yen
P15A-8 Escort, Inc.. acquired equipment under a capital lease that requires six annual lease payments of $12,000. The first payment is due when the lease begins, on January 1, 20X6. Future payments are due on January 1 of each year of the lease term. The interest rate in the lease is 16%. Required
How are stock prices quoted in the securities market? What is the investor's cost of 1.000 shares of Ford Motor Company stock at 55.75?
How does an investor record the receipt of a cash divi- dend on an available-for-sale investment? How does this investor record receipt of a stock dividend?
An investor paid $11,000 for 1.000 shares of stock-a trading investment-and later received a 10% stock dividend. At December 31. the investment's market value is $11.800. Compute the gain or loss on the investment.
When is an investment accounted for by the equity method? Outline how to apply the equity method to pur- chase of the investment, the investor's proportion of the investee's net income. and receipt of a cash dividend from the investee.
When a parent company buys more than 50% but less than 100% of a subsidiary's stock, a new item appears on the balance sheet. What is this category called, and under what heading do most companies report it?
An investor purchases Texaco bonds as a long-term investment. Suppose the face amount of the bonds is $100,000 and the purchase price is 101.3. The bonds pay interest at the stated annual rate of 8%. How much did the investor pay for the bonds? How much principal will the investor collect at
Buying and selling transactions stated in a foreign cur- rency create a new complexity. What is this complexity. and what new risk does it carry?
What is a foreign-currency hedge? Why do companies hedge their foreign-currency transactions? State how a company with both foreign-currency receivables and payables can create a foreign-currency hedge.
McVey, Inc. purchased inventory from a French com- pany, agreeing to pay 100.000 francs. On the purchase date, the franc was quoted at $0.17. When McVey paid the debt, the price of a franc was $0.18. What account does McVey debit for the $1.000 difference between the cost of the inventory and the
Which country does not allow the use of the LIFO method for inventories?
DE16-1 Compute the cost of each investment. Carry final figures to the nearest cent.a. 200 shares of Nokia stock at 85.38.b. 450 shares of IBM stock at 99.81. IBM pays a cash dividend of $0.52 per year.c. 8.000 shares of Nike stock at 46.50.d. 70 shares of Target stock at 52.75.
DE 16-2 Link Back to Chapter 4 (Current Assets). Answer these questions about the invest- ments held by AOL Time Warner Corporation. 1. Why is a trading investment always a current asset? Explain. 2. Is an available-for-sale investment a current asset or a long-term asset? What is the deciding
DE16-3 Marquette Corp. reports its annual financial statements on June 30 each year. Marquette purchased 100 shares of stock in each of three companies:a. Investment in Dell Computer to be sold within the next 9-12 months.b. Investment in AT&T to be sold within the next 90 days.c. Investment in
DE 16-4 Return to page 625, the example of Intel Corporation's short-term trading invest- ment in Ford Motor Company stock. 1. How much did Intel pay for the short-term investment in Ford stock? Stated differently. what was Intel's cost of the Ford stock? 2. A1 December 31, 20X5, what was the
DE16-5 Dierberg Bank completed the following transactions during 20X1 and 20X2: 20X1 Dec. 6 Purchased 1,000 shares of Toyota stock at a price of $92.25 per share, intending to sell the investment next month. 23 31 20X2 Received a cash dividend of $1.12 per share on the Toyota stock. Adjusted the
DE 16-6 Vincent Marketing Associates completed the following investment transactions dur- ing 20X6 and 20X7: 20X6 Dec. 12 Purchased 500 shares of MCI WorldCom stock at a price of $41.13 per share. 20X7 21 31 intending to sell the investment next month. Received a cash dividend of $0.23 per share on
DE16-7 Trilogy Corp. holds a significant portfolio of short-term investments. On November 19, 20X6, Trilogy purchased a trading investment for $85.000. At December 31, 20X6, the market value of the trading investment was $83,000. Trilogy sold the investment for $90,000 on January 6, 20X7. Compute
DE16-8 BankOne buys 500 shares of Chevron stock, paying $64 per share. Suppose Chevron distributes a 10% stock dividend. Later. BankOne sells the Chevron stock for $58 per share. 1. Compute BankOne's new cost per share after receiving the stock dividend. 2. Compute BankOne's gain or loss on the
DE16-9 BLT Financial, Inc., completed these long-term available-for-sale investment trans- actions during 20X7: 20X7 Jan. 14 Aug. 22 Purchased 300 shares of PepsiCo stock, paying $19.75 per share. BLT intends to hold the investment for the indefinite future. Received a cash dividend of $1.25 per
DE16-10 Use the data given in Daily Exercise 16-9. On August 4, 20X8, BLT Financial, Inc.. sold its investment in PepsiCo stock for $20.75 per share. 1. Journalize the sale. No explanation is required. 2. How does the gain or loss that you recorded differ from the gain or loss that was recorded at
DE16-11 Suppose on January 6, 20X2, General Motors paid $100 million for its 40% investment in Isuzu. Assume Isuzu earned net income of $15 million and paid cash dividends of $10 million during 20X2. 1. What method should General Motors use to account for the investment in Isuzu? Give your reason.
DE16-12 Use the data given in Daily Exercise 16-11. Assume that early in January 20X3. General Motors sold half its investment in Isuzu to Toyota Motor Corporation. The sale price was $59 million. Compute General Motors' gain or loss on the sale.
DE 16-13 Answer these questions about consolidation accounting: 1. Define a parent company. Define a subsidiary company. 2. Which company's name appears on the consolidated financial statements? How much of the subsidiary's stock must the parent own before reporting consolidated statements? 3. How
DE16-14 Two accounts that arise from consolidation accounting are minority interest and goodwill. 1. What is minority interest, and which company reports it, the parent or the subsidiary? Where is minority interest reported? 2. What is goodwill, and how does it arise? Which company reports
DE 16-15 Edward Jones & Co. owns vast amounts of corporate bonds. Suppose Edward Jones buys $1,500,000 of MCI World Com bonds at a price of 96. The MCI WorldCom bonds pay cash interest at the annual rate of 7% and mature within five years. 1. How much did Edward Jones pay to purchase the bond
DE 16-16 Return to Daily Exercise 16-15, the Edward Jones investment in MCI World Com bonds. Journalize on Edward Jones' books:a. Purchase of the bond investment on January 2. 20X1. Edward Jones expects to hold the investment to maturity.b. Receipt of annual cash interest on December 31, 20X1.c.
DE16-17 Return to the bond investment situation on page 632. Assume the investor pur- chased the CBS bond investment on June 1, 20X2, and intends to hold the bonds until matu- rity on June 1, 20X6. For this Daily Exercise, assume that CBS pays cash interest on June 1 and December I each year,
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