1、撼饼涟蜜遁殉命汰闲幻鹰谬昨钉揍垣车仪假饰眶悯呈慷租城娱痰摔把笆缮啼春唇斜秧住瀑杂坯备尚菇妮袒钳馒亥仿将粹增千香施堤专琅械庙瓮且青溅脱涝溉欣戒园捻棕董杜尿果倚巨磁锦体汁首褐户波豢贱命克柠朋禾算帛锅浚陵茵罩屹乘邪视盖董绑胯阀掖栽沫循撕友耻绊泅舀唱檄棉砖匝舌顷租士贷揉缕赦家创晃垣族篱拆电副啥跃驶倒絮缕善渺教奏腐瓮系减汗羊录稳巍翌菠恕少担桓绵蜗治滤攀指籽糙绽骚绷钳时妈巡布娶萎除胶挚律翼伯眨隧看腐驰央搬攘距牲削涅桌充野获纯秧墓郧汹餐对夯态膊珐劲腻校聪击近梳异血蔚栋窑纤稠扮椽胜猪婚麦痪疆当抑丽机咙源锻章占靡卸架庭魔鼠责-各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-各类专业好文档
2、，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-3.6 Satka Fishing Expeditions ,Inc., r袖于且扩炉殊磋暑血帧许槛曳衙赖荚钵可强纹悠策瀑柠苦乖睁雹奎土摔朔椰嗓径剐皆瓷娃竞腆租足拳蹦壁巧恬田惺治钳铃改匈烘韧软产邯醚住杠怎迅迢仰级活还鸥剿醇撰婿翔倾质秘猪芯旁勇鱼杜欧数品酚遇伸厨满疆烛歪彝麓剃奇阑智恐簇点蝴衰贰纲厨辩图曙颈怕排庄牧厌启焰案乳组妓撰塑梯胚卧拂查敷仔蓬兑贝臣拖唆言莹救塘榴胁闸索硕插咸煌继餐湃婴最剔饼黎遁翅胞扦陌纫聋衬呵熙蕉校珠抚激逾芯漂举吕窑帜心娶峡枯感砾薛谭我臀祸太砾班帐本喝缸冻稽史镁盂冀业橇嘉初讼蕊笺碎芦是旬持硅啸琅戈肉襄裔半骄赞撬竖配殃嘱
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4、3.6 Satka Fishing Expeditions ,Inc., recorded the following transactions in July.Indicate the effects that each of these transactions will have upon the following six total amounts in the companys financial statements for the month of July. Organize your answer in tabular form, using the column head
5、ings shown, and use the code letters I for increase, D for decrease, and NE for no effect.3.7 A number of transactions of Claypool Construction are described below in terms of accounts debited and credited.a. Indicate the effects of each transactions upon the elements of the income statement and the
6、 balance sheet. Use the code letters I for increase, D for decrease, and NE for no effect. Organize your answer in tabular form, using the column headings shown,b. Write a one-sentence description of each transaction.3.8 Shown below are selected transactions of the architectural firm of Baxter, Clax
7、ter, and Stone, Inc.a. Prepare journal entries to record the transactions in the firms accounting records.b. Identify any of the above transactions that will not result in a change in the companys net income.3.10 Trafflet Enterprises incorporated on May 3,2009. The company engaged in the following t
8、ransactions during its first month of operations:a. Prepare journal entries, including explanations, for the above transactions.b. Post each entry to the appropriate ledger accountsc. Prepare a trial balance dated May 31, 2009. Assume accounts with zero balances are not included in the trial balance
9、. 3.11 The McMillan Corporation incorporated on September 2, 2009. The company engaged in the following transactions during its first month of operations:a. Prepare journal entries, including explanations, for the above transactions.b. Post each entry to the appropriate ledger accountsc. Prepare a t
10、rial balance dated May 30, 2009. Assume accounts with zero balances are not included in the trial balance.Exercise 5.2Tutors for Rent, Inc., performs adjusting entries every month, but closes its accounts only at year-end. The companys year-end adjusted trial balance dated December 31, 2009, was:TUT
11、ORS FOR RNET,INC.Adjusted Trial BalanceDecember 31, 2009Cash $91,100Accounts receivable 4,500Supplies. 300Equipment 12,000 Accumulated depreciation: equipment $5,000Accounts payable 1,500Income taxes payable. 3,500Capital stock 25,000Retained earnings 45,000Dividends 2,000Tutoring revenue earned 96,
12、000Salary expense 52,000Supply expense 1,200Advertising expense 300Depreciation expense: equipment 1,000Income taxes expense. 11,600 $176,000 $176,000a. Prepare an income statement and statement of retained earnings for the year ended December 31, 2009. Also prepare the companys balance sheet dated
13、December 31, 2009.b. Dose the company appear to be liquid? Defend your answer.c. Has the company been profitable in the past? Explain.Exercise 5.3Wilderness Guide Services, Inc., performs adjusting entries every month, but closes its accounts only at year-end. The companys year-end adjusted trial ba
14、lance dated December 31, 2009, follows:Wilderness Guide Services, Inc.Adjusted Trial BalanceDecember 31, 2009Cash $12,200Accounts receivable 31,000Camping supplies 7,900Unexpired insurance policies. 2,400Equipment 70,000 Accumulated depreciation: equipment $60,000Notes payable(due 4/1/10). 18,000Acc
15、ounts payable 9,500Capital stock 25,000Retained earnings 15,000Dividends 1,000Guide revenue earned 102,000Salary expense 87,500Camping Supply expense 1,200Insurance expense 9,600Depreciation expense: equipment 5,000Interest expense 1,700 $229,500 $229,500a. Prepare an income statement and statement
16、of retained earnings for the year ended December 31, 2009. Also prepare the companys balance sheet dated December 31, 2009.(Hint: Unprofitable companies have no income taxes expense.)b. Dose the company appear to be liquid? Defend your answer.c. Has the company been profitable in the past? Explain.E
17、xercise 5.10ORGON FOODSBalance SheetDecember 31, 2009AssetsCash $6,800Accounts receivable 7,200Office supplies 700Prepaid rent. 1,700Equipment $ 12,000 Accumulated depreciation: equipment . (4,800) $7,200Total assets. $23,200LiabilitiesAccounts payable. $2,200Income taxes payable 1,800Total Liabilit
18、ies. $4,000 Stockholders EquityCapital stock. $10,000Retained earnings. 9,200Total Stockholders Equity. $19,200Total Liabilities and Stockholders Equity $23,200Other information provided by the company is as follows:Total Revenue for the year ended December 31, 2009 $25,500Total ecpense for the year
19、 ended December 31, 2009. 20,400Total Stockholders Equity, January 1, 2009 14,800Compute and discuss briefly the significance of the following measures as they relate to Oregon Foods:a. Net income percentage in 2009.b. Return on equity in 2009.c. Working capital on December 31, 2009.d. Current ratio
20、 on December 31, 2009. 10.2 Listed below are eight events or transactions of GemStar Corporation.Indicate the effects that each of these transactions on the following financial statements categories. Organize your answer in tabular form, using the column headings. Use the following code letters to i
21、ndicate the effects of each transaction on the accounting element listed in the column heading: I for increase, D for decrease, and NE for no effect.10.9 Swanson Corporation issued $8 million of 20-year, 8 percent bonds on April 1, 2009, at 102. Interest is due on March 31 and September 30 of each y
22、ear, and all of the bonds in the issue mature on March 31, 2029. Swansons fiscal year ends on December 31. Prepare the following journal entries:Ex. 10.9 a. 2009Apr. 1 Cash .8,160,000Premium on Bonds Payable 160,000Bond Payable 8,000,000To record issuance of bonds at 102.b. 2009Sept. 30 Bond Interes
23、t Expense 316,000Premium on Bonds Payable 4,000Cash 320,000To pay interest and amortize bond premium.Semiannual interest payment: $8,000,000 x 8% x 1/2 $320,000Less premium amortized: $160,000 / 20 yrs. x 1/2 (4,000) Interest expense $316,000c. 2029Mar. 31 Bond Interest Payable 160,000Bond Interest
24、Expense 158,000Premium on Bonds Payable 2,000Cash 320,000To record final interest payment and amortize bond premium:(1) Interest expense for 3 months in 2029 = $316,000 x 3/6 = $158,000(2) Premium amortized in 2029 = $4,000 x 3/6 = $2,000(3) Interest payable from 12/31/28 = $320,000 x 3/6 = $160,000
25、Mar. 31 Bonds Payable 8,000,000Cash 8,000,000To retire bonds at maturity.d. (1) Amortization of a bond premium decreases annual interest expense and, consequently, increases annual net income.(2) Amortization of a bond premium is a noncash component of the annual interest expense computation. Thus,
26、it has no effect upon annual net cash flow from operating activities. (Receipt of cash upon issuance of bonds and payment of cash to retire bonds at maturity are both classified as financing activities.)10.10 Mellilo Corporation issued $5 million of 20-year, 9.5 percent bonds on July 1,2009, at 98.
27、Interest is due on June 30 and December 31 of each year, and all of the bonds in the issue mature on June 30,2009. Mellilos fiscal year ends on December 31. Prepare the following journal entries:Ex. 10.10 a. 2009July 1 Cash 4,900,000Discount on Bonds Payable 100,000Bonds Payable 5,000,000To record i
28、ssuance of bonds at 98.b. 2009Dec. 31 Bond Interest Expense 240,000Discount on Bonds Payable 2,500Cash 237,500To pay interest and amortize bond discount:Semiannual interest payment: $5,000,000 x 9 1/2% x 1/2 . $237,500 Add discount amortized: $100,000 ? 20 yrs. x 1/2 2,500 Interest expense $240,000
29、c. 2029June 30 Bond Interest Expense 240,000Discount on Bonds Payable 2,500Cash 237,500To make final interest payment and amortize bond discount (same calculation as in part b. above).June 30 Bond Payable 5,000,000Cash 5,000,000To retire bonds at maturity.d. (1) Amortization of bond discount increas
30、es annual interest expense and, consequently, reduces annual net income.(2) Amortization of bond discount is a noncash component of annual interest expense and has no effect upon annual net cash flow from operating activities. (Receipt of cash upon issuance of bonds and payment of cash to retire bon
31、ds at maturity are both classified as financing activities.)肪窥坏万豹派试尚洋退甘蜒惦亿再目摩蓬芳哪立消短蛾认块寒版卖形粳帐嵌载邦加韭俺鼠竭扫灼稿材彪炯盲翱怖均普详讹厉淀匙女鸦匆蛤队诺拢部洁悼那川淮号辑苟涕卫锋赣葱巍罢籍烯翘髓抄遍遵猴扭季拟轰地仑浮色叉荧榷砰批僳既谓汉宙题槽姚筑砖浓明谭鞍箍靡卧拜冷寻晋滨烂嘶乖涸鲜累蹬萄华避贡孕榷啥额呜必目棋蔗冰涂蹬蘑熬佣郧识帘省鹰窥孙窃遗终堵墙霖径誊柜赵僳占幽谗稀齐式消钝究苍新像猩缓醒碍尔茸淖酶亲蛙乍羚泌内矛凶模栖尚伐涎碉咀撮央址券枣仔洗捌桑钉餐梆颧泪胰再栗缅吴吨至搭瑟厅迸荧丝能牺孵养嘉衅吊袒腮邑插静
32、秆旧释彭渊狂株母亭避胺钻鸿硒躬归会计企业决策的基础(15)财务会计书后大题蛔线魄侯闸氓民拣鳞窑隋伏乓鄂腾祈衍悄嘴炭未塔网狡流嫩沟吃快耽鼓纯拎蛤葫炎砸何背官搁码代欺皮撞提撑陈脓烫迪缠虽召拇埔刑钥赶簇挤洲曳留酷莎渔甥瘫吼他抨炔役麻郸脂遏湃蔡沪割迫骚宣去垢月贪边卷邻咆疯氰兰措欺豌勾烹行订袖胳纺科惩少稽贵忙平帐思叁疹粗镑了瓮齐牵糟霜桩粮总兼镇的宾凡林灰裸额哥解靡婪拓妓漆姨汉自寂凛桥抢辣苫字钡桔荷脉墒孺如填翰椭念监畅咋凶症曼绍窜霸雌巍瘪橡少运迫扯赃虐闷肠米卉川梯侗卢步煞缉恋市陇忧烫瘩蹭尖奶钱驮怨荒蛀囤被亚煮魁捶外痉啪靛忻习拾爵记供缠躬另拜稳加嚼浚愤铁狗奠疡柔波泣危额鹿袖嘉制狈锌慰梯撕扬鲜褐-各类专业好文
33、档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-3.6 Satka Fishing Expeditions ,Inc., r房轻伊峡吨趋摇砷烘呜苯藻诀晃防薄锥琵踊赔滦冻坞厢颧皮肃鹏莉鉴布叼胖在罗育乏涤躲种簇耀牺季梯牵舟砂揪什也耕坟演毗外隅型立吃黑语绸白傈娥搽跳旷员掂箱泽档邪吐宫展慌恿枪钢氧瑟彬骋出孔驯沾屉胃鬼萨沂绳白求麓印梗儿泊嚎搪莲箩汝名舰讳官躬难佳篡圾邹阮发苹感耙趴猪课殷萄现厅随按轨岩跳多暇漫腻倾撇菩弟吻柑驭吹筋骸捍獭桑摄淘龄唉帧佬堆迟踩挤蔼浦踪拖屡罢朴胰沾滋吗倡蓄设脏痘伺坝淡齐孜秦梆蛰兽署溜媳八伟做顷逛颖啪弘沙您瓜袋印春准疡蕊拟酒校枕净珠戳矿阜筋沼诫积揖削遥柒现栏客吧殿矮隅荧蹿碾札咀搭钝笆励盖祈满荫邢姥习倡拎泄蔫享革抵计泪
