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ingersoll rand compressor p185wjd operators manualMeanwhile, sinking fund cash of is reported as a noncurrent financial asset. (Cotton Company) (a) Reported checkbook balance Adjustments: post dated check included in the balance check returned bank marked DAIF Company check recorded but not yet mailed Cash reported on December 31, 2016 statement of financial position (b) Accounts receivable Cash in bank Accounts receivable Cash in bank Cash in bank Accounts payable ( ( 2 Chapter 2 Cash and Cash Equivalents (Jessie Company) Nov. 20 Petty cash fund Cash in bank Nov. 20 to Dec. 15 No entry Dec. 16 Transportation expense Representation expense Repairs expense Cash in bank 1,500 1,200 1,300 920 4,920 No entry Dec. 31 Transportation expense Supplies expense Petty cash fund 340 1,400 Petty cash fund Transportation expense Supplies expense 1,740 1,740 340 1,400 Jan.Bank error for a deposit of P48,071 recorded as P48,171 Deposit of Birch Co.This means that P120 will be reported as part of prepaid expenses, whereas P160 will be reported as an operating expense. Notes Receivable Sales Cash Notes Receivable Sales Cash Credit Card Service Charge Sales x 800 17 19,200 800 Chapter 3 Receivables 7. (b) January 1 September 30, 2016 x October 1 December 31, 2016 x Total interest revenue for 2016 P P (c) As of December 31, 2016 Notes receivable Interest receivable x Current (Pinky Pop Company) The note is but the rate of interest of the note is unreasonably lower than the prevailing rate for similar obligation. You need a Premium account to see the full document. Option 1 Share your documents to get free Premium access Upload Option 2 Upgrade to Premium to read the full document Get a free 30 day trial Already have an account. Sign in here Help. Books You don't have any books yet. Studylists You don't have any Studylists yet. Recent Documents You haven't viewed any documents yet. Sales Accrual of repairs Warranty Expense Warranty Liability Actual repairs Warranty Liability AP, etc.http://servingltda.com/userfiles/hot-shots-golf-psp-manual.xml
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P P 27,778 P 63,158 27,778 P 35,380 2014 2015 112,500 112,500 (a) Warranty Liability, January 1 Warranty expense x x Actual repair costs incurred Warranty liability, December 31 (b) On 2014 sales x x On 2015 sales of x Predicted warranty liability at December 31, 2015 Cash Unearned Revenue from Gift Certificates Outstanding Unearned Revenue from Gift Certificates Outstanding Sales 2014 P 0 (148,800) P187,200 2015 P187,200 556,800 452,400 P557,400 Note: The gift certificates estimated to expire is recognized as revenue at the date of actual expiration. Report this Document Download now Save Save The Intermediate Accounting Series Volume 2 2016 E. For Later 93 (14) 93 found this document useful (14 votes) 21K views 86 pages The Intermediate Accounting Series Volume 2 2016 Empleo Robles Solman Uploaded by Sutnek Isly Description: Inter Accounting Full description Save Save The Intermediate Accounting Series Volume 2 2016 E. For Later 93 93 found this document useful, Mark this document as useful 7 7 found this document not useful, Mark this document as not useful Embed Share Print Download now Jump to Page You are on page 1 of 86 Search inside document Cancel anytime. Share this document Share or Embed Document Sharing Options Share on Facebook, opens a new window Share on Twitter, opens a new window Share on LinkedIn, opens a new window Share with Email, opens mail client Copy Text Related Interests Discounting Debits And Credits Revenue Financial Services Service Industries Footer menu Back to top About About Scribd Press Our blog Join our team. Quick navigation Home Books Audiobooks Documents, active. Report this Document Download now Save Save Docobook.com Intermediate Accounting Volume 2 Robl. For Later 0 ratings 0 found this document useful (0 votes) 793 views 2 pages Intermediate Accounting Volume 2 Robles Solution M Original Title: Docobook.http://www.sprinter24.ru/userfiles/hot-power-charger-manual.xmlcom Intermediate Accounting Volume 2 Robles Solution m Uploaded by maxs Description: intermediate accounting Full description Save Save Docobook.com Intermediate Accounting Volume 2 Robl. For Later 0 0 found this document useful, Mark this document as useful 0 0 found this document not useful, Mark this document as not useful Embed Share Print Download now Jump to Page You are on page 1 of 2 Search inside document Cancel anytime. Share this document Share or Embed Document Sharing Options Share on Facebook, opens a new window Share on Twitter, opens a new window Share on LinkedIn, opens a new window Share with Email, opens mail client Copy Text Related Interests Accounting Service Industries Business Footer menu Back to top About About Scribd Press Our blog Join our team. May Intermediate Acctg ka na volume2 by robkes and empleo 2015 edtion. Provides thesis writing writing tips and guidelines as well as sample thesis. ACCOUNTING BOOKS AT AFFORDABLE PRICE!! BUY MORE and You will get big discounts. For inquiries, kindly send us a message. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Intermediate Accounting Volume 2 Solution Manual. To get started finding Intermediate Accounting Volume 2 Solution Manual, you are right to find our website which has a comprehensive collection of manuals listed. Our library is the biggest of these that have literally hundreds of thousands of different products represented. I get my most wanted eBook Many thanks If there is a survey it only takes 5 minutes, try any survey which works for you. 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Solutions Manual 13-1 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Brief. Exercises Exercises ProblemsFull Download. This sample only, Download all chapters at: AlibabaDownload.comSolutions Manual 13-2 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Level of. Difficulty. TimeE13-1 Balance sheet classification of variousSimple 10-15. E13-2 Accounts and notes payable. Simple 10-15. E13-3 Notes payable with reversing entry. Moderate 15-20. E13-4 Liability for returnable containers. E13-5 Entries for sales tax. Moderate 25-35. E13-6 Income Tax. Moderate 15-20. E13-7 Financial statement impact of liabilityModerate 30-35. E13-8 Refinancing of short-term debt. Moderate 20-25. E13-9 Refinancing of short-term debt. E13-10 Payroll tax entries. Moderate 15-20Moderate 40-45Moderate 25-30Moderate 20-25. E13-14 Bonus calculation and incomeComplex 15-20. E13-15 Asset retirement obligation. Moderate 30-35. E13-16 Asset retirement obligation. Moderate 40-50. E13-17 Unearned revenue Simple 10-15. E13-18 Deposits, HST and ARO Moderate 10-15Simple 10-15. Moderate 15-20Moderate 20-25Moderate 25-30. E13-23 Customer loyalty program. E13-24 Premiums. Moderate 15-20. E13-25 Premiums. Moderate 20-30. E13-26 Premiums. Simple 10-15. E13-27 Coupons and rebates. E13-28 Customer returns Simple 10-15. E13-29 Contingencies and commitments. Moderate 20-30. E13-30 Ratio calculations and discussion. Simple 15-20. E13-31 Ratio calculations and analysis. Simple 20-25. E13-32 Ratio calc. and effect of transactions. Moderate 15-25Solutions Manual 13-3 Chapter 13. TimeP13-1 Current liability entries and adjustments. Simple 40-50. P13-2 Instalment notes. Moderate 40-45. P13-3 Current liabilities: various. Complex 45-55. P13-4 Asset retirement obligation andModerate 25-35. P13-5 Payroll tax entries. P13-6 Payroll tax entries. Moderate 35-45. P13-7 Bonus calculation. Moderate 35-40. P13-8 Loss contingencies: entries and essay. Moderate 45-50. P13-9 Advances, self-insurance, lossModerate 35-40. P13-10 Assurance-type warranties and cashSimple 25-30. P13-11 Assurance-type and service-typeModerate 20-30. P13-12 Warranty calculations. P13-13 Premium entries. Moderate 30-45. P13-14 Premium entries and financial statementModerate 30-45. P13-15 Warranties and premiums. Simple 35-40. P13-16 Guarantees and contingencies. Complex 35-45. P13-17 Loss contingencies: entries and essays. Moderate 45-50Solutions Manual 13-4 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.It represents the liquid buffer that isManagement of the due dates ofEffective managementAs another example, Wellson mayFreight-in.1,200. Cash. 1,200. Purchase Returns and Allowances.6,000. Purchase Discounts. 1,080Solutions Manual 13-5 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Accounts Payable. 58,800. Inventory.1,200. Inventory.5,880. Cash. 52,920Purchase Discounts Lost.1,080. Cash. 54,000Interest Payable. 600. Interest Payable.600. Interest Expense.300. Cash.40,900Solutions Manual 13-6 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Interest Expense.900. Cash.40,900Using a financial calculator. I ? Yields.744 per month or 8.9 per yearNotes Payable. 60,000. Notes Payable. 900. Notes Payable. 450. Notes Payable.61,350. Cash.61,350Solutions Manual 13-7 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Sales. 8,000. Returnable Deposits. 5,000. Container Sales Revenue. 3,000Sales Revenue. 37,500.00. Furniture and Fixtures.2,860.00. Cash. 3,231.80Cash. 2,860.00Solutions Manual 13-8 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Accounts Payable. 30,870Sales Revenue. 45,000. GST Payable. 2,250Cash. 780. GST Receivable. 1,470Income Tax Payable. 7,200Income Tax Expense. 2,600Solutions Manual 13-9 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.It should be noted thatSolutions Manual 13-10 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.The international standard has a stringent requirement thatIn this case,For part (b), under ASPE, the debt would be classified as aSolutions Manual 13-11 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Employee Income Tax Deductions. Payable. 3,426. CPP Contributions Payable. 990. EI Premiums Payable. 420. Health Insurance Premiums Payable. 250. Cash. 17,914Payroll Tax Expense.1,578. CPP Contributions Payable. 990Employee Income Tax Deductions Payable.3,426. Cash. 6,414Vacation Wages Payable. 30,000Solutions Manual 13-12 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Parental Leave Benefits Payable. 11,952. Less: employment insurance. For each of the 4 weeks in December, 2017, Laurin CorporationParental Leave Benefits Payable.703.08. Cash. 703.08Cash.350,000Solutions Manual 13-13 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Asset Retirement Obligation. 500,249. Using a financial calculator:Depreciation Expense. 1,166,694. Drilling Platform.Asset Retirement Obligation. 40,020Depreciation Expense. 1,166,694. Drilling Platform.Asset Retirement Obligation. 40,020Solutions Manual 13-14 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Inventory.61,942. Asset Retirement Obligation. 61,942Drilling Platform.61,942. Asset Retirement Obligation. 61,942Dec. 31 Unearned Subscriptions Revenue. 90,000. Sales Revenue. 90,000Service Revenue. 45,000. Unearned Revenue. 59,500. Cash Earned Unearned. The non-currentSolutions Manual 13-15 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Sales Revenue. 2,500,000Materials, Cash, Payables, etc.68,000. Warranty Liability. 420,000Sales Revenue. 1,900,000. Unearned Warranty Revenue.600,000Materials, Cash, Payable, etc.68,000. Warranty Revenue. 150,000Unearned Warranty Revenue.1,980,000Materials, Cash, Payables, etc..180,000Warranty Revenue. 330,000Solutions Manual 13-16 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Accounts Receivable. 1,700,000. Sales Revenue. 1,445,000. Cost of Goods Sold. 816,000. Inventory. 960,000Refund Liability. 255,000. Accounts Receivable. 248,000. Sales Revenue. 7,000. Estimated Inventory Returns. 144,000Solutions Manual 13-17 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Inventory of Premiums.250,000. Cash. 250,000. Cash..4,000,000. Sales Revenue. 3,600,000. Premium Expense.120,000. Unearned Revenue.320,000. Sales Revenue. 320,000Inventory of Premiums.250,000. Sales Revenue. 4,000,000. Premium Expense.30,000. Estimated Liability for Premiums. 30,000Solutions Manual 13-18 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Litigation Liability. 700,000Litigation Liability. 700,000The loss is not accrued because it isLitigation Expense.700,000. Litigation Liability. 700,000No entry is necessary. The loss is not accrued because it isSolutions Manual 13-19 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Litigation Expense.175,000. Litigation Liability. 175,000The amount should be measured atLitigation Expense.100,000. Litigation Liability. 100,000Solutions Manual 13-20 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Current Ratio 2.17 2.11 2.00. Quick Ratio 0.54 0.59 0.66. Days Payables Outstanding. Average Daily Cost of Goods Sold. The company shows a positive trend in the current ratio. However, the quick ratio shows deterioration in the quality of theThe days payables outstanding ratio shows an increasing timeSolutions Manual 13-21 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.A company would have anDividends in arrearsSolutions Manual 13-22 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Solutions Manual 13-23 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited. EXERCISE 13-2 (10-15 minutes)Accounts Payable. 50,000. Oct. 1 Accounts Payable.50,000. Notes Payable. 50,000. Oct. 1 Cash.75,000. Notes Payable. 75,000Interest Payable. 1,000. Dec. 31 Interest Expense. 1,500. Notes Payable. 1,500. Interest payable 1,000. Interest accrued 1,500Solutions Manual 13-24 Chapter 13. EXERCISE 13-3 (15-20 minutes). Interest Payable.1,000. Cash.54,000. Notes Payable. 4,500. Notes Payable. 81,000. Cash.81,000Jan. 1 Interest Payable.1,000. Interest Expense. 1,000. Oct. 1 Interest Expense. 4,000. Bank Note: The use of reversing entries is more efficient for theIn this case, the bookkeeping staff willWith the non-interest bearing note, there isWhen the note is paid at maturity,Solutions Manual 13-25 Chapter 13. EXERCISE 13-3 (Continued)If reversing entry used. Jan. 1 Notes Payable.1,500. Interest Expense. 1,500. Oct. 1 Interest Expense. Note Payable.Cash.81,000. If reversing entry not used:Cash.81,000Solutions Manual 13-26 Chapter 13. EXERCISE 13-4 (15-20 minutes)Returnable Deposits. 894,000. Returnable Deposits.705,400. Cash. 705,400. Returnable Deposits.55,000. Container Sales Revenue. 55,000The remaining depositsIf the company’s operatingIf the company’s operatingSolutions Manual 13-27 Chapter 13. EXERCISE 13-5 (25-35 minutes)March 1 Rent Expense. 5,500. Cash. 6,215Sales Revenue. 20,000. Cost of Goods Sold. 11,000. Inventory. 11,000Accounts Receivable—Marcus 565Accounts Payable—Tinney. 4,520Cash. 678. Cash. 1,222. HST Receivable. 1,313Solutions Manual 13-28 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.March 1 Rent Expense. 5,500. Cash. 5,775Sales Revenue. 20,000. Inventory. 11,000Accounts Receivable—Marcus. 525Accounts Payable—Tinney. 4,200Cash. 630. Cash. 470. GST ReceivableSolutions Manual 13-29 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.March 1 Rent Expense.5,500. PST Payable. 2,100. Inventory.11,000Accounts Receivable—Marcus 578Accounts Payable—Tinney.4,200. Cash. 693. GST ReceivableSolutions Manual 13-30 Chapter 13. EXERCISE 13-6 (15-20 minutes)Cash.8,100. June 1 Cash.11,250. Income Tax Receivable.11,250. June 30 Income Tax Expense.8,100. Cash.8,100. Sep. 30 Income Tax Expense.8,100. Dec. 31 Income Tax Expense.8,100. Dec. 31 Income Tax Expense.5,400. Income Tax Payable. 5,400. Income tax instalments paidRetained Earnings.8,500. The error relates to a prior period and should be treated asSolutions Manual 13-31 Chapter 13. EXERCISE 13-7 (30-35 minutes)Equity. Net IncomeSolutions Manual 13-32 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.Item No.IFRS the threshold for recognition is lower at “probable”.Under IFRS 15 warrantiesSolutions Manual 13-33 Chapter 13. EXERCISE 13-8 (20-25 minutes)Hornsby Corporation. Partial Balance Sheet. December 31, 2017. Current liabilities. Long-term debt. Notes payable refinanced in. February 2018 (Note 1)As of December 31, 2017, the company had notes payable. These notes wereLong-term debt. Short-term debt expected to beSolutions Manual 13-34 Chapter 13. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.This classification holds even if a long-The only exception for continuingTherefore, theThe creditor should refer to all information in the financialSolutions Manual 13-35 Chapter 13. EXERCISE 13-9 (10-15 minutes). Zimmer Corporation. Notes payable expected to beNote 1. Under a financing agreement with Provincial Bank, the companyBecause the amount that can be borrowed may range fromExpected range of receivables:This classification holds even if a long-The only exception accepted forThe international standard has aSolutions Manual 13-36 Chapter 13. EXERCISE 13-10 (15-20 minutes)Employee Income Tax Deductions. Payable. 85,000. Union Dues Payable. 8,000. Cash. 367,252. Payroll Tax Expense.27,675. EI Premiums Payable. 9,607. CPP Contributions Payable. 18,068Payable.85,000. CPP Contributions Payable.36,136. Cash. 137,605. Union Dues Payable.8,000. Cash. 8,000. Payroll tax expense 27,675Solutions Manual 13-37 Chapter 13. EXERCISE 13-11 (40-45 minutes)Vacation Wages Payable 14,400(1)Vacation Wages Payable 15,120(2). Salaries and Wages Expense 648. Sometimes I forget what an effect my music has on people. In stock Sullair, Ingersoll Rand, Doosan, Atlas Copco diesel air compressors. Swift Equipment Solutions. INGERSOLL-RAND Air Compressors For Sale - 254 His uniform was stovepipe trousers, a sky-blue double-breasted jacket, and a high-top-hat. You must be scarier than I thought. Next, would you care to hear about my tribulations. Major overhauls are outside the scope of this manual and should be referred to an authorized Ingersoll-Rand service department. An elbow to the back of the neck dropped Love face first on the pavement. Do not destroy this manual. This manual must be available to the personnel who operate and maintain this machine. My thighs ached as I clung to the saddle. 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