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[DOC File]FA Chapter 2 SM
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a. Assets - Liabilities = Equity Beginning of the year $ 60,000 - $20,000 = $40,000 End of the year 105,000 - 36,000 = 69,000 Net increase in equity $29,000 Net Income $ ? Plus owner investments 0 Less dividends (0) Change in equity $29,000 Therefore, income must equal $29,000. b.

[DOC File]Chapter 8
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*Patents have a 20 year legal life and the patent was registered . five years ago. ... Market value of net assets ($115,000 - $24,000) 91,000 Goodwill $ 29,000 Computations for Machine A: (2) Depreciation expense for 2015: ($21,500 - $3,500) x 1/4 $4,500 (3) Accumulated depreciation to Jan. 1, 2015 $13,500 Add: Depreciation expense for 2015 ...

Chapter 2 Accounting Systems for Recording Business ...
Transparency Master 9-1. COST TO ACQUIRE FIXED ASSETS. Advanced Technology, a computer manufacturer, purchased a machine that applies computer chips to circuit boards, using a process known as Surface Mount Technology (SMT).

[DOC File]Chapter 5
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Other expenses ($90,000 + $60,000 + $4,000 patents amortization) (154,000) Total consolidated income 521,000 Less: Noncontrolling interest expense ($150,000 + $10,000 profit in beginning inventory - $15,000 profit in end. inventory) 20% (29,000) Consolidated net income $ …

[DOC File]ANSWERS TO QUESTIONS
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Intangible assets Goodwill $150,000 Patents 220,000 Franchises 110,000 Total intangibles $480,000 ... cash provided by operating activities 39,200 Cash flows from investing activities Sale of investments 29,000 Purchase of land (38,000) Net cash used by investing activities (9,000) Cash flows from financing activities Issuance of common stock ...

[DOC File]CHAPTER 12
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a. patents and amortized over the legal life of the patent. ... b. $29,000. c. $30,000. d. $31,000. 77. Contreras Corporation acquired a patent on May 1, 2010. Contreras paid cash of $25,000 to the seller. Legal fees of $900 were paid related to the acquisition. What amount should be …

[DOC File]Sample Balance sheet to illustrate the classified balance ...
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Franklin Corporation. Balance Sheet. October 31, 2005. Assets. Current assets. Cash $6,600. Short-term investments 2,000. Accounts receivable 7,000. Inventories 4,000

[DOC File]PROGRESS THROUGH TECHNOLOGY EVALUATION AND …
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Dow Chemical Company in 1994 conducted an audit of an approximately 29,000 patents in the portfolio of the 15 major business units of the company. Following this audit, the Company has renounced the protection of a large number of patents (some were donated free of charge to universities), so to pay protection fees, obtaining a saving of $ 50 ...

[DOC File]ADMISSION OF A PARTNER - CBSEGuess
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patents. machinery. stock. debtors. cash at bank 25000. 100000 30000 150000 50000 40000 40000 435000 435000 Q23.R and S shared profits I the ratio 3:2. Following is the balance sheet as on 31st March 2007. On this date T was admitted a s a partner with one-fourth share in …

[DOC File]Olson Corporation's capital structure consists of 40,000 ...
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Jan 22, 2010 · Patents 100,000. Retained earnings, January 1, 2004 270,000 ... Retained Earnings, Beginning $270,000 Add: Net Income $86,800 Less: Dividends Declared ($29,000) Retained Earnings, Ending $327,800 Title: Olson Corporation's capital structure consists of 40,000 shares of Author: BusinessTutor Last modified by:

29000 patents