Managerial accounting 13th warren reeve duchac chapter 10

Accounting 21th waren reeve fess chapter 10

... Deprec $9,600 5,760 3,456 2,074 1, 110 Accum Deprec Year-End $9,600 15,360 18,816 20,890 $3, 110 $3, 110 –– $2,000 $2,000 Book Value Year-End $14,400 8,640 5,184 3, 110 Declining-Balance Declining-Balance ... 40% 2,074 20,890 3, 110 3, 110 40% 1,244 22,134 1,866 Declining-Balance Declining-Balance Method Method Year Book Value Beginning of Year Rate $24,000 14,400 8,640 5,184 3, 110 40% 40% 40% 40% ... Define fixed assets and describe the accounting for their cost.After studying this After studying this Compute depreciation, using the following chapter, should chapter, you you should methods: straight-line...

Financial and managerial accounting 2nd kimel kieso willey chapter 10

... Expense Interest Payable 10- 41 10, 000 10, 000 LO Issuing Bonds at Face Value Illustration: On January 1, 2017, Candlestick, Inc issues $100 ,000, five-year, 10% bonds at 100 (100 % of face value) Assume ... five-year, 10% bonds at 100 (100 % of face value) The entry to record the sale is: Jan Cash 100 ,000 Bonds Payable 10- 40 100 ,000 LO Issuing Bonds at Face Value Illustration: On January 1, 2017, Candlestick, ... transaction 10- 36 LO Accounting for Bond Transactions Issue at Face Value, Discount, or Premium? Illustration 10- 8 Interest rates and bond prices Bond Contractual Interest Rate 10% 10- 37 LO Accounting...

Accounting principles 7th kieso kimel chapter 10

... CHAPTER 10 PLANT ASSETS, NATURAL RESOURCES, AND INTANGIBLE After studying this ASSETS chapter, you should be able to: Describe how the cost ... business, and private monopolistic arrangements ACCOUNTING FOR INTANGIBLE ASSETS • In general, accounting for intangible assets parallels the accounting for plant assets • Intangible assets are: ... eliminated and gain or loss, if any, is recorded ACCOUNTING FOR INTANGIBLE ASSETS STUDY OBJECTIVE • Key differences between accounting for intangible assets and accounting for plant assets include: – The...

Intermediate accounting 12th edition kieso warfield chapter 10

... expenditures Chapter 10- 17 $100 ,000 150,000 300,000 100 ,000 $650,000 Other general debt existing on Jan 1, 2005: $500,000, 14%, 10- year bonds payable $300,000, 10% , 5-year note payable LO Describe the accounting ... of the transaction) Chapter 10- 25 LO Understand accounting issues related to acquiring and valuing plant assets Valuation Valuation Accounting for Exchanges Illustration 10- 10 * If cash is 25% ... Lacks Commercial Substance Illustration 10- 20 Chapter 10- 33 LO Understand accounting issues related to acquiring and valuing plant assets Valuation Valuation Accounting for Contributions Companies...

Accounting 21th waren reeve fess chapter 01

... of proper ethical conduct Describe the profession of accounting Summarize the development of accounting principles and relate them to practice State the accounting equation and define each element ... to suffer adverse personal consequences for holding to an ethical position Profession Profession of of Accounting Accounting Accountants Accountants employed employed by by aa business business ... said said to to be be employed employed in in public public accounting accounting Generally Generally Accepted Accepted Accounting Accounting Principles Principles (GAAP) (GAAP) The The business...

Accounting 21th waren reeve fess chapter 02

... Nov 10 1,350 Nov 30 Supplies Expense 800 Nov 30 800 Double-Entry Double-Entry Accounting Accounting “ Double-entry accounting is based on a simple concept: each party in a business transaction ... record After studying this After studying this and summarize the effects of transactions chapter, you should chapter, you should on financial statements be be able able to: to: Describe the characteristics ... representation of a scale or balance.” Scale or Balance Luca Pacioli Developer of Double-Entry Accounting T account Left Side Receive DEBIT Receive DEBIT Give CREDIT Right Side Give CREDIT Rules...

Accounting 21th waren reeve fess chapter 03

... concept relates to the accrual basis ofAfter accounting studying After studying this this Explain why adjustments are should necessary and list the chapter, chapter, you you should characteristics ... Concept Reporting Revenue and Expenses TWO METHODS Cash Basis of Accounting Accrual Basis of Accounting Under the cash basis for the accounting period concept, revenues and expenses are reported ... Under the accrual basis for the accounting period concept, revenues are reported in the income statement in the period in which they are earned Accrual Basis of Accounting  Revenue Revenue reported...

Accounting 21th waren reeve fess chapter 04

... seven basic steps of the accounting cycle Prepare a work After sheet studying this After studying this Prepare financial statements from a work sheet chapter, you should chapter, you should Prepare ... computing working capital and the current ratio Seven Seven Basic Basic Steps Steps of of the the Accounting Accounting Cycle Cycle Transactions are analyzed and recorded in the journal Transactions ... aa useful useful device device for for understanding understanding the the flow flow of of accounting accounting data data from from the the unadjusted unadjusted trial trial balance balance to...

Accounting 21th waren reeve fess chapter 05

... screen screen Objectives Objectives Define an accounting system and After studying this After studying this describe its implementation chapter, chapter, you you should should List the three ... modified special journals Apply computerized accounting to the revenue and collection cycle Describe the basic features of e-commerce Basic Basic Accounting Accounting System System Analysis Design ... Separating Operations, Custody of Assets, and Accounting  Proofs and Security Measures Custody of Assets Independent check Independent check Operations Accounting Independent check Elements Elements...

Accounting 21th waren reeve fess chapter 06

... studying this this Describe andchapter, illustrateyou the financial statements of should chapter, you should a merchandising business be able to: be able to: Describe the accounting for the sale of ... the accounting for the sale of merchandise Describe the accounting for the purchase of merchandise Objectives Objectives Describe the accounting for transportation costs, sales taxes, and trade ... Concluded $ 600 (2,440) Periodic Periodic vs vs Perpetual Perpetual Methods Methods of of Accounting Accounting Periodic Method • A method of determining the cost of merchandise sold and the...

Accounting 21th waren reeve fess chapter 07

... studying After over studying this of internal control cash.this you Summarize chapter, basic procedures for achieving chapter, you should should internal control over cashto: receipts be be able ... CASHIER’S DEPARTMENT Register records ACCOUNTING DEPARTMENT Mail Receipts Remittance advices Retailers’ Retailers’ Sources Sources of of Cash Cash CASHIER’S DEPARTMENT ACCOUNTING DEPARTMENT Deposit ticket ... the Accounting Department where a clerk prepares the records of the transactions and posts them to the customer account The stamped duplicate copy of the deposit ticket is returned to the Accounting...

Accounting 21th waren reeve fess chapter 08

... receivables chapter, you should chapter, you should Describe the nature of and the accounting for be able to: be able uncollectible receivables.to: Journalize the entries for the allowance method of accounting ... $4,000 Accounting Accounting for for Notes Notes Receivable Receivable Dec 31 Interest Receivable 40 00 Interest Revenue Adjusting entry for accrued interest Assuming Assuming that that the the accounting ... W W A A Bunn Bunn Company Company in in exchange exchange for for merchandise merchandise Accounting Accounting for for Notes Notes Receivable Receivable Dec 21 Cash 060 00 Notes Receivable 000...

Accounting 21th waren reeve fess chapter 09

... inventories After studying this After studying this Describe the chapter, effect of inventory errors on the financial you should statement chapter, you should be able able to: to: flow assumptions Describe...

Accounting 21th waren reeve fess chapter 11

... studying this payable and disclosure for the current portion of chapter, chapter, you you should should long-term debt be to: Describe the accounting for contingent be able abletreatment to: liabilities ... 16 Warranty Payable Supplies 200 00 Replaced defective part under warranty Product 200 00 Accounting Accounting Treatment Treatment of of Contingent Contingent Liabilities Liabilities Likelihood ... Company Use: Use: To To indicate indicate instant instant debt-paying debt-paying ability ability Chapter 11 The The End End ...

Accounting 21th waren reeve fess chapter 12

... value of of $12 $12 in in exchange exchange for for the the land land Nov 12 Land 120 000 00 Common Stock Paid-in Capital in Excess of Par Issued $10 par common stock valued at $12 per share, ... for for dividends dividends Issuing Issuing Stock Stock at at aa Premium Premium On On Nov Nov 12, 12, aa corporation corporation acquired acquired land land for for which which the the fair fair ... the corporate form of After After studying studying this this organization you chapter, you should should List the twochapter, main sources of stockholders’ be be able able to: to: equity List the...

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