INTERMEDIATE ACCTING CONNECT ACCESS >I< - 9th Edition - by SPICELAND - ISBN 9781260586893

INTERMEDIATE ACCTING CONNECT ACCESS >I<
9th Edition
SPICELAND
Publisher: MCGRAW-HILL CUSTOM PUBLISHING
ISBN: 9781260586893

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Explanation: Following are the purposes of the balance sheet Summarized information of assets and...Explanation: Classified balance sheet: “A balance sheet with classification of assets and...Explanation: Current ratio: Current ratio is a liquidity ratio, which expresses the relationship...Explanation: Current ratio Current ratio is used to determine the relationship between current...Chapter 3, Problem 3.5PExplanation: Classified balance sheet: “A balance sheet with classification of assets and...Chapter 3, Problem 3.7PChapter 3, Problem 3.8PExplanation: Prepare a balance sheet of MLM Company for the year ended December 31, 2018. MLM...Chapter 4, Problem 4.1QChapter 4, Problem 4.6PChapter 4, Problem 4.7PChapter 4, Problem 4.9PChapter 4, Problem 4.10PChapter 4, Problem 4.11PChapter 4, Problem 4.12PChapter 4, Problem 4.13PChapter 4, Problem 4.14PDetermine the rate of return on assets of two firms: Rate of return on assets indicates the...Explanation: Prepare the balance sheet for Corporation C. Corporation C Balance sheet Assets...Chapter 5, Problem 5.1QChapter 5, Problem 5.18EChapter 5, Problem 5.19EChapter 5, Problem 5.21EChapter 5, Problem 5.26EExplanation: F&amp;S offers new membership plan for unlimited access, and addition with 25% off yoga...Explanation: C Computing sells the Pro tab for $780 selling price, and in addition to that C...Explanation: C Computing sells the Pro tab for $780 selling price; in addition to that C Computing...Explanation: Cash is an asset, and it increases the value of asset by $108,000, hence debit the cash...Explanation: Cash is an asset, and it increases the value of asset by $60,000, hence debit the cash...Chapter 5, Problem 5.10PChapter 5, Problem 5.11PExplanation: Gross profit in the year 2018: Here, Cash collection in 2018 is $120,000 Gross profit...Chapter 5, Problem 5.16PExplanation: Here, 2018 gross profit recognized is $0 2019 gross profit recognized is $0 2020 gross...Explanation: The term interest is defined as follows: Interest is the amount of interest paid on the...For Employee T: Determine the present value of an ordinary annuity. Present value annuity=(Annuity...Explanation: Cash equivalents are the highly liquid investments with the maturity period of less...Chapter 7, Problem 7.5EChapter 7, Problem 7.24EChapter 7, Problem 7.4PChapter 7, Problem 7.6PExplanation: Alternative (a): To record the signing of notes payable: Date Accounts and Explanations...Explanation: For Sales on February 28, 2018: Date Account Title and Explanation Post Ref. Debit ($)...Explanation: Note Note Face Value Date of Note Interest Rate Date Discounted Discount Rate Proceeds...Chapter 7, Problem 7.12PExplanation: Journal entries of FL bank are as follows: FL bank agreed to settle the debt in...Chapter 7, Problem 7.4BYPChapter 8, Problem 8.1QChapter 8, Problem 8.4EThe following is the accounting entry. Date Account Title and Explanation Post Ref. Debit ($) Credit...Chapter 8, Problem 8.1PChapter 8, Problem 8.5PCompute the gross profit and gross profit ratio. Gross Profit Ratio Details Amount ($) Net Sales (A)...Chapter 8, Problem 8.12PChapter 9, Problem 9.1QChapter 9, Problem 9.12BEChapter 9, Problem 9.19EExplanation: Determine the cost-to-retail percentage for the inventory on hand at 1/1/2018. Cost-to...Explanation: Determine the cost-to-retail percentage for the inventory on hand at 1/1/2018. Cost-to...Chapter 9, Problem 9.1PChapter 9, Problem 9.3PChapter 9, Problem 9.7PChapter 9, Problem 9.11PChapter 9, Problem 9.13PExplanation: The difference between the tangible and intangible long-lived, revenue producing assets...Prepare journal entry to record the acquisition of the tractor. DateAccount Title and Explanation...Explanation: This is an exchange which has commercial substance. Thus, the fair value of new land is...Explanation: 1. Prepare the journal entry to record the purchase of equipment on account: Date...Explanation: 1. Journal entry to record the acquisition costs of the land, and building: Date...Chapter 10, Problem 10.5PExplanation: Date Account Title and Explanation Post Ref. Debit ($) Credit ($) Cash 140,000 New...Chapter 10, Problem 10.9PExplanation: Calculate the amount of interest that Company M should capitalize in the year 2018...Explanation: Determine the initial value of the various assets that were acquired or constructed...Chapter 10, Problem 10.2BYPExplanation: The term depreciation, depletion and amortization are the similar methods used for...Chapter 11, Problem 11.3BEExplanation: Corporation A purchased machinery for $115,000. The estimated service life of the...Chapter 11, Problem 11.3EChapter 11, Problem 11.5EExplanation: Company C Analysis of changes in plant assets for the year ending December 31, 2018...Explanation: 1. Cost of Land A Asset Fair value ($) Percent of total fair value (%) Initial...Explanation: Company H uses straight line method of depreciation on building and machinery. Sum of...Chapter 11, Problem 11.9PExplanation: The appropriate correcting journal entries for the equipment are as follows: Purchase...Chapter 11, Problem 11.13PChapter 12, Problem 12.1QExplanation: Investment in Bonds is an asset account. Since bonds investments are purchased, asset...Chapter 12, Problem 12.10EChapter 12, Problem 12.11EChapter 12, Problem 12.12EChapter 12, Problem 12.5PChapter 12, Problem 12.6PExplanation: Prepare the journal entry to record the investment made by Company O. Date Account...Chapter 12, Problem 12.8PChapter 12, Problem 12.9PExplanation: Prepare the journal entry to record the investment made in Company C. Date Account...Chapter 13, Problem 13.1QChapter 13, Problem 13.3EChapter 13, Problem 13.20EExplanation: On September 5, 2016 (transaction a), the loan is not made from the line of credit....Chapter 13, Problem 13.8PChapter 13, Problem 13.13PExplanation: Four components of current liabilities are as follows: Current Liabilities Amount ($ in...Chapter 14, Problem 14.1QExplanation: Calculation of price of the bonds for the Incorporation UF as on 1st January 2018 as...Chapter 14, Problem 14.24EChapter 14, Problem 14.5PPrepare journal entry to record issuance of bonds by Incorporation WC (Issuer) on April 1, 2018 as...Chapter 14, Problem 14.8PExplanation: Prepare journal entry to record the issuance of the bonds as on 30th June 2018. Date...Chapter 14, Problem 14.19PChapter 14, Problem 14.23PExplanation: Prepare necessary journal entries for long-term bond investment as on 1st July 2018....Chapter 14, Problem 14.26PExplanation: When accounting for leases, the legal form of agreement is irrelevant. A finance lease...Chapter 15, Problem 15.16EChapter 15, Problem 15.17EChapter 15, Problem 15.24EChapter 15, Problem 15.26EChapter 15, Problem 15.9PChapter 15, Problem 15.18PChapter 15, Problem 15.19PChapter 15, Problem 15.21PChapter 15, Problem 15.22PChapter 15, Problem 15.23PExplanation: Transaction on January 01, 2018: Record the lease payable. Date Accounts title and...Explanation: Transaction on January 01, 2018: Record the lease payable. Date Accounts title and...Explanation: Income tax expense combines both current and deferred tax. Here, the company’s income...Explanation: Determine Income Tax Payable. The following table shows the taxable income and income...Explanation: The journal entry to record income taxes for 2018 is as follows: Date Account Title and...Chapter 16, Problem 16.5PChapter 16, Problem 16.6PChapter 16, Problem 16.8PExplanation: Amount ($) Income before income taxes9,00,000 Income tax expense: Current (1) 3,36,000...Explanation: The taxable income of TD Inc. is reduced by $15 million interest, which reduces the tax...Chapter 16, Problem 16.3BYPExplanation: Definition of pension plan: This is the plan devised by corporations to pay the...Explanation: Pension Expense is an expense account. Expenses decrease Equity value, and a decrease...Explanation: Journalize the entry related to pension expense. Date Account Titles and Explanation...Explanation: As per International Accounting Standard Number: 19 of IFRS, the following components...Explanation: Calculate Company’s prior service cost. Prior service cost = PBO with Amendment – PBO...Explanation: The following table shows the pension expense for 2018. Particulars Amount in millions...Explanation: As per International Accounting Standard Number: 19 of IFRS, the following components...Explanation: Compute the pension expense. Particulars 2018 2019 Service Cost $520 $570 Interest cost...Explanation: Calculate the amount of actual return. Ending Balance of Plan Assets = [(Beginning...Explanation: Compute the pension expense for 2018. Particulars Amount ($) In Millions Service Cost...Explanation: Journalize the entry related to pension expense. Date Account Titles and Explanation...Chapter 18, Problem 18.1QChapter 18, Problem 18.11EChapter 18, Problem 18.13EChapter 18, Problem 18.23EChapter 18, Problem 18.2PChapter 18, Problem 18.3PChapter 18, Problem 18.5PExplanation: Journalize the transactions related to shareholders’ equity for the period...Chapter 18, Problem 18.12PExplanation: Restricted Stock: Restricted stock is the portion of shares held up by the management,...Explanation: The SARs would be reported as equity by Company IE because the SARs are entitled to be...Explanation: If the employee chooses to issue cash or shares, the SARs are considered as liability....Chapter 19, Problem 19.31EChapter 19, Problem 19.1PExplanation: Compute the total compensation cost of stock options. Total compensation cost of stock...Explanation: Compute the total compensation cost of stock options. Total compensation cost of stock...Explanation: Determine net loss per share of Incorporation A for the year ended December 31, 2018....Chapter 19, Problem 19.19PExplanation: The following are the main reasons for the paradox of increase in EPS while profit...Chapter 19, Problem 19.12BYPExplanation: Accounting changes are categorized into following types: 1. Change in principle: It...Explanation: Journal Entry to correct the error Date Account Title and Explanation Debit Amount($)...Chapter 20, Problem 20.7PChapter 20, Problem 20.8PChapter 20, Problem 20.11PChapter 20, Problem 20.12PExplanation: Situation A: Correction of an error: Date Account Title and Explanation Post Ref. Debit...Explanation: The journal entries in the result of change or error correction, and adjusting entries...Explanation: (a) Error correction entry: Date Account Explanation / Titles Post ref. Amount ($)...Chapter 21, Problem 21.1QExplanation: Spreadsheet: The spreadsheet is a supplementary device which helps to prepare the...Chapter 21, Problem 21.4PChapter 21, Problem 21.11PChapter 21, Problem 21.15PChapter 21, Problem 21.16PChapter 21, Problem 21.18PExplanation: T-account: T-account is the form of the ledger account, where the journal entries are...Explanation: T-account: T-account is the form of the ledger account, where the journal entries are...Explanation: T-account: T-account is the form of the ledger account, where the journal entries are...Explanation: Some financial instruments are meant for managing risk in the financial markets. These...Chapter A, Problem 1PChapter A, Problem 3P

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