Finance

Q: Suarez Company uses the straight-line method of depreciation. The company purchased a computer system on January 1, Year 1, for $1,600,000 with an expected life of six years and a salvage value of $130,000. Assuming the computer is sold on July 1, Year 3 for $1,000,000 cash, prepare the journal entries to record depreciation for the first 6 months of Year 3 and the sale of the computer.

Q: A new machine costing $1,800,000 cash and estimated to have a $60,000 salvage value was purchased on January 1. The machine is expected to produce 600,000 units of product during its 8-year useful life. Calculate the depreciation expense in the first year under the following independent situations: 1) The company uses the units-of-production method and the machine produces 70,000 units of product during its first year. 2) The company uses the double-declining-balance method. 3) The company uses the straight-line method.

Q: A company purchased land with a building for a lump-sum cost of $2,570,000 ($500,000 paid in cash and the balance on a long-term note). It was estimated that the land and building had market values of $600,000 and $2,400,000, respectively. Determine the cost to be apportioned to the land and to the building and prepare the journal entry to record the acquisition.

Q: A company purchased equipment on June 28 of the current year and placed it in service on August 1. The following costs were incurred in acquiring the equipment: Purchase (invoice) price $215,600 Transportation 1,400 Insurance during shipping 200 One-year fire insurance beginning August 1 of the current year 1,200 Installation cost 4,500 Raw materials and direct labor used to test the equipment. 1,500 Determine the amount to be recorded as cost for the equipment.

Q: A company paid $595,000 for property that included land appraised at $384,000; land improvements appraised at $128,000; and a building appraised at $288,000. The plan is to use the building as a manufacturing plant. Determine the amounts that should be recorded as: Land"u00a6"u00a6"u00a6"u00a6"u00a6"u00a6"u00a6. $ ______________________________________ Land Improvements.... $ ______________________________________ Building"u00a6"u00a6"u00a6"u00a6"u00a6"u00a6 $_______________________________________

Q: A company purchased a special purpose machine on September 15 of the past year, and it was installed and ready to run on January 1 of this year. The following costs were incurred in the purchase and installation of the machine. Determine the total cost of the machine. Invoice price plus sales tax $1,270,500 Freight costs 9,000 Setup costs 51,000 Costs to adjust machine to appropriate specifications 36,000 Electrical connections 32,000 Maintenance supplies for future use 108,000 Traffic fine incurred during transport of machine 300 Cost of special foundation for machine 18,500

Q: A company purchased and installed machinery on January 1 at a total cost of $93,000. Straight-line depreciation was calculated based on the assumption of a five-year life and no salvage value. The machinery was disposed of on July 1 of year four. The company uses the calendar year. 1) Prepare the general journal entry to update depreciation to July 1 in year four. 2) Prepare the general journal entry to record the sale of the machine for $27,000 cash.

Q: A company purchased and installed equipment on January 1 at a total cost of $72,000. Straight-line depreciation was calculated based on the assumption of a five-year life and no salvage value. The equipment was disposed of on July 1 of the fourth year. The company uses the calendar year. 1)Prepare the general journal entry to update depreciation to July 1 in the fourth year. 2) Prepare the general journal entry to record the disposal of the equipment under each of these three independent situations: a. The equipment was sold for $22,000 cash. b. The equipment was sold for $15,000 cash. c. The equipment was totally destroyed in a fire and the insurance company settled the claim for $18,000 cash.

Q: A company purchased a cooling system on January 2 for $225,000. The system had an estimated useful life of 15 years. On January 3 of the thirteenth year, the company completed a renovation of the system at a cost of $33,000 and now expects the system to be more efficient and last 8 years beyond the original estimate. The company uses the straight-line method of depreciation. (a) Prepare the journal entry at January 3, to record the renovation of the cooling system. (b) Prepare the journal entry at December 31, to record the revised depreciation for the thirteenth year.

Q: In year one, McClintock Co. acquired a truck that cost $75,500 with an estimated $14,000 salvage value and 4 year estimated useful life. Depreciation in the first year was $15,375. McClintock had the following transactions involving plant assets during Year 2. Unless otherwise indicated, all transactions were for cash. Jan. 5 Paid $5,000 to put a new engine in the truck that is expected to make the truck run more efficiently and increase the truck's useful life by one year. The salvage value did not change. Mar. 1 Paid $2,000 to replace a broken tailgate that was damaged when a heavy carton was inadvertently dropped on it. Dec. 31 Recorded straight-line depreciation on the truck. Prepare the general journal entries to record these transactions.

Q: McClintock Co. had the following transactions involving plant assets during Year 1. Unless otherwise indicated, all transactions were for cash. Jan. 2 Purchased a truck for $70,000 plus sales taxes of $3,000. The truck is expected to have a $14,000 salvage value and a 4 year life. Jan. 3 Paid $2,500 to have the company's logo painted on the truck. This did not change the truck's salvage value. Dec. 31 Recorded straight-line depreciation on the truck. Prepare the general journal entries to record these transactions.

Q: The Oberon Company purchased a delivery truck for $95,000 on January 2. The truck was estimated to have a $3,000 salvage value and a 4 year life. The truck was depreciated using the straight-line method. At the beginning of the third year, it was obvious that the truck's total useful life would be 6 years rather than 4, and the salvage at the end of the 6th year would be $1,500. Determine the depreciation expense for the truck for the 6 years of its life. Year Depreciation expense 1 2 3 4 5 6

Q: On January 1, Year 1, Naples purchased a computer system that cost $1,480,000. The estimated useful life of the computer is 3 years and salvage value is $40,000. Straight-line depreciation is to be used. On January 1, Year 2, Naples determined that the estimated useful life of the computer would be 4 years instead of 3 years. The estimated salvage value will only be $10,000. Prepare the journal entry to record depreciation expense for Year 1. Prepare the journal entry to record depreciation expense for Year 2.

Q: On April 1, Year 1, Raines Co. purchased and placed a plant asset in service. The following information is available regarding the plant asset: Acquisition cost $130,000 Estimated salvage value $15,000 Estimated useful life 5 years Make the necessary adjusting journal entries at December 31, Year 1, and December 31, Year 2 to record depreciation for each year under the double-declining balance depreciation method:

Q: On April 1, Year 1, Astor Corp. purchased and placed a plant asset in service. The following information is available regarding the plant asset: Acquisition cost $130,000 Estimated salvage value $15,000 Estimated useful life 5 years Make the necessary adjusting journal entries at December 31, Year 1, and December 31, Year 2 to record depreciation for each year under the straight-line depreciation method.

Q: On April 1 of the current year, a company purchased and placed in service a machine with a cost of $240,000. The company estimated the machine's useful life to be four years or 60,000 units of output with an estimated salvage value of $60,000. During the current year, 12,000 units were produced. Prepare the necessary December 31 adjusting journal entry to record depreciation for the current year assuming the company uses: a. The straight-line method of depreciation b. The units-of-production method of depreciation c. The double-declining balance method of depreciation

Q: Greene Company purchased a machine for $75,000 that was expected to last 6 years and to have a salvage value of $6,000. At the beginning of the machine's fourth year the company decided that the estimated useful life should be revised to a total of 10 years instead of 6 years. Also, the salvage value was re-estimated to be $5,500. Straight-line depreciation was used throughout the machine's life. Calculate the depreciation expense for the fourth year of the machine's useful life.

Q: A building was purchased for $370,000 and depreciated for ten years on a straight-line basis under the assumption it would have a twenty-year life and a $10,000 salvage value. At the beginning of the building's eleventh year it was recognized the building had eight years of remaining life instead of ten and that at the end of the remaining eight years its salvage value would be $16,000. What amount of depreciation should be recorded in each of the building's remaining eight years?

Q: [($40,000 " $2,200)/6] * 3/12 = $1,575 2. Cost " Accumulated Depreciation = Book Value; $40,000 " $1,575 = $38,425

Q: A company purchased a delivery van on October 1 of the current year at a cost of $40,000. The van is expected to last six years and has a salvage value of $2,200. The company's annual accounting period ends on December 31. 1. What is the depreciation expense for the current year, assuming the straight-line method is used? 2. What is the book value of the van at the end of the first year?

Q: A company's property records revealed the following information about one of its plant assets: Cost Salvage Value Purchase Date Estimated Life Depreciation Method 154,000 15,000 01/01 10 years Double-declining balance Calculate the depreciation expense in Year 1 and Year 2 for the year ended December 31. Year 1 ______________________ Year 2 _______________________

Q: A company's property records revealed the following information about its plant assets: Machine No. Cost Salvage Value Purchase Date Estimated Life Depreciation Method 1 $82,000 $8,000 1/01 4 years Straight-line 2 46,000 3,600 7/01 5 years Double-declining balance Calculate the depreciation expense for each machine in Year 1 and Year 2 for the year ended December 31. Machine 1: Year 1______________________ Year 2 _______________________ Machine 2: Year 1 ______________________ Year 2 _______________________

Q: How is the cost principle applied to plant asset acquisitions, including lump-sum purchases?

Q: What is depreciation of plant assets? What are the factors necessary in computing depreciation?

Q: E; 2. A; 3. C; 4. H; 5. B; 6. F; 7. D; 8. J; 9. I; 10. G

Q: Match each of the following terms with the appropriate definitions. a. Extraordinary repairs b. Obsolescence c. Leasehold improvements d. Depletion e. Salvage value f. Book value g. Land improvements h. Copyright i. Inadequacy j. Patent ____ 1. An estimate of an asset's value at the end its benefit period. ____ 2. Major repairs that extend the useful life of a plant asset beyond its original estimate. ____ 3. Alternations or improvements to leased property made by the lessee. ____ 4. A right granted that gives its owner the exclusive privilege to publish and sell musical, literary, or artistic work during the life of the creator plus 70 years. ____ 5. A condition where a plant asset is no longer useful in producing goods or services with a competitive advantage. ____ 6. The total cost of a plant asset less its accumulated depreciation. ____ 7. The process of allocating the cost of natural resources to the periods when they are consumed. ____ 8. An exclusive right granted to its owner to manufacture and sell an item, or to use a process, for 20 years. ____ 9. The insufficient capacity of plant assets to meet the company's productive demands. ____ 10. Assets that increase the benefits of land, have a limited useful life, and are subject to depreciation.

Q: H; 2. J; 3. B; 4. F; 5. C; 6. A; 7. I; 8. G; 9. D; 10. E

Q: Victory Company purchases office equipment at the beginning of the year at a cost of $15,000. The machine's useful life is estimated to be 7 years with a $1,000 salvage value. The book value at the end of 7 years is: A.$2,143. B.$1,000. C.$2,000. D.$14,000. E.$0.

Q: Riverboat Adventures pays $310,000 plus $15,000 in closing costs to buy out a competitor. The real estate consists of land appraised at $35,000, a building appraised at $105,000, and paddleboats appraised at $210,000. Compute the cost that should be allocated to the land. A.$93,000. B.$140,000. C.$32,500. D.$31,000. E.$97,500.

Q: Flask Company reports net sales of $4,315 million; cost of goods sold of $2,808 million; net income of $283 million; and average total assets of $2,136. Compute its total asset turnover. A.1.31. B.2.02. C..13. D..76. E..50.

Q: Gaston owns equipment that cost $90,500 with accumulated depreciation of $61,000. Gaston asks $30,000 for the equipment but sells the equipment for $26,000. Which of the following would not be part of the journal entry to record the disposal of the equipment? A.Debit Accumulated Depreciation $61,000. B.Credit Equipment $90,500. C.Debit Loss on Disposal of Equipment $3,500. D.Credit Gain on Disposal of Equipment $3,500. E.Debit Cash $6,000.

Q: Ngu owns equipment that cost $93,500 with accumulated depreciation of $64,000. Ngu asks $35,000 for the equipment but sells the equipment for $33,000. Compute the amount of gain or loss on the sale. A.$3,500 loss. B.$5,500 gain. C.$5,500 loss. D.$3,000 gain. E.$3,500 gain.

Q: Crestfield leases office space for $7,000 per month. On January 3, the company incurs $12,000 to improve the leased office space. These improvements are expected to yield benefits for 10 years. Crestfield has 4 years remaining on its lease. What journal entry would be needed to record the expense for the first year related to the improvements? A.Debit Amortization Expense $1,200; credit Accumulated Amortization $1,200. B.Debit Depletion Expense $3,000; credit Accumulated Depletion $3,000. C.Debit Depreciation Expense $1,200; credit Accumulated Depreciation $1,200. D.Debit Depletion Expense $12,000; credit Accumulated Depletion $12,000. E.Debit Amortization Expense $3,000; credit Accumulated Amortization $3,000.

Q: Phoenix Agency leases office space for $7,000 per month. On January 3, Phoenix incurs $65,000 to improve the leased office space. These improvements are expected to yield benefits for 8 years. Phoenix has 5 years remaining on its lease. Compute the amount of expense that should be recorded the first year related to the improvements. A.$20,000. B.$6,000. C.$13,000. D.$65,000. E.$8,125.

Q: Bering Rock acquires a granite quarry at a cost of $590,000, which is estimated to contain 200,000 tons of granite and is expected to take 6 years to remove. What journal entry would be needed to record the expense for the first year assuming 38,000 tons were removed? A.Debit Depletion Expense $112,100; credit Accumulated Depletion $112,100. B.Debit Amortization Expense $112,100; credit Natural Resources $112,100. C.Debit Depreciation Expense $93,158; credit Accumulated Depreciation $93,158. D.Debit Depletion Expense $93,158; credit Accumulated Depletion $93,158. E.Debit Depreciation Expense $98,333; credit Accumulated Depreciation $98,333.

Q: Fortune Drilling Company acquires a mineral deposit at a cost of $5,900,000. It incurs additional costs of $600,000 to access the deposit, which is estimated to contain 2,000,000 tons and is expected to take 5 years to extract. What journal entry would be needed to record the expense for the first year assuming 418,000 tons were mined? A.Debit Depletion Expense $1,233,100; credit Accumulated Depletion $1,233,100. B.Debit Amortization Expense $1,358,500; credit Accumulated Amortization $1,358,500. C.Debit Depreciation Expense $1,358,500; credit Accumulated Depreciation $1,358,500. D.Debit Depletion Expense $1,358,500; credit Accumulated Depletion $1,358,500. E.Debit Depreciation Expense $1,233,100; credit Accumulated Depreciation $1,233,100.

Q: Minor Company installs a machine in its factory at the beginning of the year at a cost of $135,000. The machine's useful life is estimated to be 5 years, or 300,000 units of product, with a $15,000 salvage value. During its first year, the machine produces 64,500 units of product. What journal entry would be needed to record the machines' first year depreciation under the units-of-production method? A.Debit Depletion Expense $25,800; credit Accumulated Depletion $25,800. B.Debit Depletion Expense $29,025; credit Accumulated Depletion $29,025. C.Debit Depreciation Expense $29,025; credit Accumulated Depreciation $29,025. D.Debit Depreciation Expense $25,800; credit Accumulated Depreciation $25,800. E.Debit Amortization Expense $24,000; credit Accumulated Amortization $24,000.

Q: Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $87,000. The machine's useful life is estimated to be 5 years, or 400,000 units of product, with a $7,000 salvage value. During its second year, the machine produces 84,500 units of product. What journal entry would be needed to record the machines' second year depreciation under the units-of-production method? A.Debit Depletion Expense $16,900; credit Accumulated Depletion $16,900. B.Debit Depletion Expense $16,000; credit Accumulated Depletion $16,000. C.Debit Depreciation Expense $16,900; credit Accumulated Depreciation $16,900. D.Debit Depreciation Expense $16,000; credit Accumulated Depreciation $16,000. E.Debit Amortization Expense $16,900; credit Accumulated Amortization $16,900.

Q: Granite Company purchased a machine costing $120,000, terms 1/10, n/30. The machine was shipped FOB shipping point and freight charges were $2,000. The machine requires special mounting and wiring connections costing $10,000. When installing the machine, $1,300 in damages occurred. Compute the cost recorded for this machine assuming Granite paid within the discount period. A.$129,800. B.$132,100. C.$130,800. D.$118,800. E.$120,100.

Q: Which of the following statements regarding increases in the value of plant assets under U.S. GAAP and IFRS is true? A.U.S. GAAP allows companies to record increases in the value of plant assets. B.IFRS prohibits upward asset revaluations. C.Under GAAP, a company can reverse an impairment and record that increase in income. D.U.S. GAAP prohibits companies from recording increases in the value of plant assets. E.Under IFRS, an impairment increase beyond as asset's original cost is not recorded.

Q: A company purchased equipment valued at $66,000. It traded in old equipment for a $9,000 trade-in allowance and the company paid $57,000 cash with the trade-in. The old equipment cost $44,000 and had accumulated depreciation of $36,000. This transaction has commercial substance. What is the recorded value of the new equipment? A.$ 8,000. B.$ 9,000. C.$57,000. D.$65,000. E.$66,000.

Q: A company bought new heating system for $42,000 and was given a trade-in of $2,000 on an old heating system, so the company paid $40,000 cash with the trade-in. The old system had an original cost of $37,000 and accumulated depreciation of $34,000. If the transaction has commercial substance, the company should record the new heating system at: A.$ 2,000. B.$ 3,000. C.$40,000. D.$42,000. E.$43,000.

Q: Cliff Company traded in an old truck for a new one. The old truck had a cost of $75,000 and accumulated depreciation of $60,000. The new truck had an invoice price of $125,000. Huffington was given a $12,000 trade-in allowance on the old truck, which meant they paid $113,000 in addition to the old truck to acquire the new truck. If this transaction has commercial substance, what is the recorded value of the new truck? A.$15,000 B.$75,000 C.$113,000 D.$125,000 E.$128,000

Q: Hunter Sailing Company exchanged an old sailboat for a new one. The old sailboat had a cost of $160,000 and accumulated depreciation of $100,000. The new sailboat had an invoice price of $270,000. Hunter received a trade in allowance of $70,000 on the old sailboat, which meant the company paid $200,000 in addition to the old sailboat to acquire the new sailboat. If this transaction lacks commercial substance, what amount of gain or loss should be recorded on this exchange? A.$0 gain or loss. B.$10,000 gain. C.$10,000 loss. D.$60,000 loss E.$70,000 loss.

Q: The specific meaning of goodwill in accounting is: A.The amount by which a company's value exceeds the value of its individual assets and liabilities. B.Long term assets held as investment. C.The support of the board of directors for the operating decisions of management. D.The cost of developing, maintaining, or enhancing the value of a trademark. E.Rights granted an entity to deliver a product or service under specified conditions.

Q: A leasehold is: A.A short-term rental agreement. B.The same as a patent. C.The rights granted to the lessee by the lessor of a lease. D.Recorded as revenue expenditure when paid. E.An asset held as an investment.

Q: Holding a copyright: A.Gives its owner the exclusive right to publish and sell a musical or literary work during the life of the creator plus 70 years. B.Gives its owner an exclusive right to manufacture and sell a patented item or to use a process for 20 years. C.Gives its owner an exclusive right to manufacture and sell a device or to use a process for 50 years. D.Indicates that the value of a company exceeds the fair market value of a company's net assets if purchased separately. E.Gives its owner the exclusive right to publish and sell a musical or literary work during the life of the creator plus 20 years.

Q: Owning a patent: A.Gives the owner the exclusive right to publish and sell a musical or literary work during the life of the creator plus 70 years. B.Gives the owner exclusive rights to manufacture and sell a patented item or to use a process for 20 years. C.Gives its owner an exclusive right to manufacture and sell a device or to use a process for 50 years. D.Indicates that the value of a company exceeds the fair market value of a company's net assets if purchased separately. E.Gives its owner the exclusive right to publish and sell a musical or literary work during the life of the creator plus 17 years.

Q: Amortization is: A.The systematic allocation of the cost of an intangible asset to expense over its estimated useful life. B.The process of allocating to expense the cost of a plant asset to the accounting periods benefiting from its use. C.The process of allocating the cost of natural resources to periods when they are consumed. D.An accelerated form of expensing an asset's cost. E.Also called depletion.

Q: Intangible assets do not include: A.Patents. B.Copyrights. C.Trademarks. D.Goodwill. E.Land held as an investment.

Q: Depletion is: A.The process of allocating the cost of natural resources to the period when it is consumed. B.Calculated using the double-declining balance method. C.Also called amortization. D.An increase in the value of a natural resource when incurred. E.The process of allocating the cost of intangibles to periods when they are used.

Q: Which of the following would be classified as a natural resource? A.Patent on an oil extraction process. B.Land held as an investment. C.Timber purchased by a lumber yard. D.Diamond mine. E.Goodwill.

Q: Natural resources are: A.Consumable assets such standing timber, mineral deposits, and oil and gas fields. B.Tangible assets used in the operations of the business. C.Current assets because they are depleted. D.Not subject to allocation to expense over their useful lives. E.Depleted using a straight-line method.

Q: A company had a tractor destroyed by fire. The tractor originally cost $85,000 with accumulated depreciation of $60,000. The proceeds from the insurance company were $20,000. The company should recognize: A.A loss of $5,000. B.A gain of $5,000. C.A loss of $20,000. D.A gain of $65,000. E.A gain of $20,000.

Q: A company discarded a computer system originally purchased for $18,000. The accumulated depreciation was $17,200. The company should recognize a (an): A.$0 gain or loss. B.$800 loss. C.$800 gain. D.$8,000 loss. E.$7,200 loss.

Q: Reporting the details of notes is consistent with which accounting principle that requires financial statements (including footnotes) to report all relevant information? A.Relevance. B.Full disclosure. C.Evaluation. D.Materiality. E.Matching.

Q: Which of the following is not true regarding a credit card expense? A.Credit card expense may be classified as a "discount" deducted from sales to get net sales. B.Credit card expense may be classified as a selling expense. C.Credit card expense may be classified as an administrative expense. D.Credit card expense is not recorded by the seller. E.Credit card expense is a fee the seller pays for services provided by the card company.

Q: Sellers allow customers to use credit cards for all of the following reasons except: A. To be able to charge more due to fees and interest. B.To lessen the risk of extending credit to customers who cannot pay. C.To speed up receipt of cash from the credit sale. D.To increase total sales volume. E.To avoid having to evaluate a customer's credit standing for each sale.

Q: A credit sale of $5,275 to a customer would result in which of the following? A.A debit to the Accounts Receivable account in the general ledger and a debit to the customer's account in the accounts receivable subsidiary ledger. B.A credit to the Accounts Receivable account in the general ledger and a credit to the customer's account in the accounts receivable subsidiary ledger. C.A debit to the Accounts Receivable account in the general ledger and a credit to the customer's account in the accounts receivable subsidiary ledger. D.A credit to the Accounts Receivable account in the general ledger and a debit to the customer's account in the accounts receivable subsidiary ledger. E.A credit to Sales and a credit to the customer's account in the accounts receivable subsidiary ledger.

Q: Separate accounts receivable information for each customer is important because it reveals all of the following except: A.How much each customer has purchased on credit. B.How much each customer has paid. C.How much each customer still owes. D.The basis for sending bills to customers. E.When the customer intends to pay outstanding balances.

Q: The notes receivable account of a business should include both the notes that haven"t matured and the dishonored notes.

Q: A note that the maker is unable or refuses to pay at maturity is called a dishonored note.

Q: For legal reasons, it is not advisable to accept a note receivable in exchange for an overdue account receivable.

Q: Notes receivable are classified as current liabilities regardless of the time to maturity.

Q: If a company holds a large number of notes receivable it sometimes sets up a controlling account and a subsidiary ledger for notes.

Q: The percent of sales method of estimating bad debts focuses more on the realizable value of accounts receivable than on matching.

Q: A company using the percentage of sales method for estimating bad debts has sales of $350,000 and estimates that 1.0% of its sales are uncollectible. The estimated amount of bad debts expense is $3,500.

Q: The percent of sales method for bad debts estimation uses only income statement account balances to estimate bad debts.

Q: The matching principle permits the use of the direct write-off method of accounting for uncollectible accounts when bad debts are very large in relation to a company's other financial statement items such as sales and net income.

Q: No attempt is made to estimate bad debts expense under the allowance method of accounting for uncollectible accounts receivable.

Q: The use of the direct write-off method is allowed under the materiality constraint.

Q: The matching principle requires use of the allowance method of accounting for bad debts.

Q: The accounts receivable turnover is calculated by dividing average accounts receivable by net sales.

Q: Federal laws prohibit the selling of accounts receivables to factors.

Q: BizCom's customer, Redding, paid off an $8,300 balance on its account receivable. BizCom should record the transaction as a debit to Accounts ReceivableRedding and a credit to Cash.

Q: Installment Accounts Receivable are classified as non-current assets if the installment period is more than one year, even if the seller regularly offers customers such terms

Q: If a customer owes interest on accounts receivable, Interest Receivable is debited and Accounts Receivable is credited.

Q: A receivable is an amount due from another party.

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