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F 7. Classification of receivables. F 8. Items considered trade receivables. T 9. Trade discount uses. T 10. Sales discounts. T 11. Valuation of receivables. F 12. Percentage-of-receivables approach. F 13. Percentage-of-sales method. T 14. Reporting notes receivable. F 15. Stated interest rate vs. effective rate. F 16. Classification of notes receivable. T 17. Recourse liability. F 18. Buying receivables with recourse. T 19. Selling receivables with recourse. F 20. Computing receivables turnover. Multiple Choice—Conceptual Answer No. Description d 21. Identification of cash items. b 22. Identification of cash items. d 23. Classification of travel advance. d P24. Items included as cash. b 25. Identification of cash items. a 26. Classification of post-dated checks. b 27. Classification of postage stamps. d 28. Compensating balance definition. b 29. Classification of cash restricted for plant expansion. d S30. Cash equivalent definition. d 31. Classification of bank overdraft. d 32. Classification of compensating balances. d 33. Definition of trade receivables. d 34. Identification of trade receivables. c S35. Presentation of nontrade receivables. d S36. Cash discount definition. Multiple Choice—Conceptual (cont.) Answer No. Description d P37. Trade discount uses. a 38. Classification of sales discounts. d 39. Reasons for trade discounts. c 40. Accounting for cash discounts and trade discounts. a 41. Theoretically correct approach for cash discounts. c 42. Accounts receivable valuation problems. d 43. Reason allowance method is preferable. a 44. Allowance method concept. b 45. Accounting for bad debts and earnings management. c 46. Recording bad debt expense. a 47. Journal entry for writing off an account. d 48. Journal entry for collection of an account previously written off. c 49. Valuation of short-term receivables. d 50. Bad debt provision and the matching concept. a 51. Bad debts as a percentage of sales. b 52. Bad debts as a percentage of sales. a 53. Bad debts as a percentage of receivables. d 54. Financial statement effect of a note recorded incorrectly. b 55. Imputed interest description. c 56. Reason a company sells receivables. d 57. Transfer of receivables as a sale. a 58. Definition of selling receivables with recourse. c 59. Factoring accounts receivable without recourse. c S60. Classification of accounts and notes receivable. a S61. Transfer of receivables with recourse. a P62. Accounts receivable turnover ratio. d 63. Accounts receivable turnover ratio. c 64. Items included in accounts receivable on balance sheet. a 65. Days to collect accounts receivable calculation. d 66. Reason for accounts receivable turnover increase. b *67. Balance per bank reconciling item. c *68. Entry to replenish Petty Cash. c *69. Purpose of Cash Over & Short account. b *70. Classification of bank service charges. c *71. Treatment of bank credits on bank reconciliation. P These questions also appear in the Problem-Solving Survival Guide. S These questions also appear in the Study Guide. * This topic is dealt with in an Appendix to the chapter. Multiple Choice—Computational Answer No. Description b 72 Calculate cash balance. d 73. Calculate effective interest on loan with required compensatory balance. b 74. Reporting cash. c 75. Cash and cash equivalents. b 76. Reporting cash. c 77. Cash and cash equivalents. c 78. Determine effective annual interest rate of sales discount. b 79. Calculate sales revenue using net method. c 80. Entry for credit sale using gross method. a 81. Entry for credit sale using net method. c 82. Calculate ending allowance for doubtful accounts balance. d 83. Calculate bad debt expense. c 84. Calculate ending allowance for doubtful accounts balance. b 85. Calculate balance of accounts receivable. b 86. Calculate net realizable value of accounts receivable. d 87. Calculate net realizable value of accounts receivable. c 88. Calculate bad debt expense using aging of receivables. b 89. Calculate bad debt expense using percent of sales. a 90. Calculate bad debt expense using percent of receivables. b 91. Valuation of accounts receivable. b 92. Calculation of bad debt expense. d 93. Calculate Allowance for Doubtful Accounts balance. b 94. Valuation of accounts receivable. b 95. Calculation of bad debt expense. d 96. Calculate Allowance for Doubtful Accounts balance. b 97. Determine appropriate interest rate for a zero-interest-bearing note. a 98. Calculate present value of a zero-interest-bearing note. a 99. Calculation of sales revenue. b 100. Entry for exchange of goods for note receivable. c 101. Calculate amount of interest. c 102. Calculate interest revenue on a zero-interest-bearing note. d 103. Calculate note payable amount. a 104. Calculate gain (loss) on transfer of receivables. b 105. Calculate gain (loss) on transfer of receivables. d 106. Calculation of gain (loss) on transfer of receivables. c 107. Calculate proceeds from transfer of receivables with recourse. a 108. Record assignment of accounts receivables. c 109. Calculate cash proceeds from transfer of receivables. c 110. Entry to record collection of assigned receivables. b 111. Factoring receivables without recourse. b 112. Factoring receivables with recourse. c 113. Calculate loss on sale of receivables. c 114. Calculate loss on sale of receivables. c 115. Calculate accounts receivable turnover. c 116. Calculate accounts receivable turnover. Multiple Choice—Computational (cont.) Answer No. Description d *117. Entry to replenish petty cash. b *118. Calculate correct balance in bank account. b *119. Calculate correct cash balance. c *120. Calculate correct cash balance. b *121. Calculate correct cash balance. c *122. Calculate correct cash balance. Multiple Choice—CPA Adapted Answer No. Description a 123. Determine current net receivables. d 124. Calculate adjustment for bad debts. d 125. Calculate bad debt expense. b 126. Calculate adjustment to write off bad debts. c 127. Effect of a write-off under the allowance method. d 128. Determine balance in the Allowance for Doubtful Accounts. c 129. Determine interest revenue of a zero-interest-bearing note. c 130. Determine interest receivable at year end. b 131. Assignment and factoring of accounts receivable. a *132. Calculate correct cash balance. a *133. Calculate the cash balance per books. Exercises Item Description E7-134 Asset classification. E7-135 Allowance for doubtful accounts. E7-136 Entries for bad debt expense. E7-137 Accounts receivable assigned. PROBLEMS Item Description P7-138 Entries for bad debt expense. P7-139 Amortization of discount on note. P7-140 Accounts receivable assigned. *P7-141 Factoring accounts receivable. *P7-142 Bank reconciliation. CHAPTER LEARNING OBJECTIVES' 1. Identify items considered as cash. 2. Indicate how to report cash and related items. 3. Define receivables and identify the different types of receivables. 4. Explain accounting issues related to recognition of accounts receivable. 5. Explain accounting issues related to valuation of accounts receivable. 6. Explain accounting issues related to recognition of notes receivable. 7. Explain accounting issues related to valuation of notes receivable. 8. Explain accounting issues related to disposition of accounts and notes receivable. 9. Explain how to report and analyze receivables. *10. Explain common techniques employed to control cash. SUMMARY OF LEARNING OBJECTIVES BY QUESTIONS ItemTypeItemTypeItemTypeItemTypeItemTypeItemTypeItemTypeLearning Objective 11.TF3.TF22.MCP24.MC26.MC72.MC2.TF21.MC23.MC25.MC27.MCLearning Objective 24.TF6.TF29.MC31.MC73.MC75.MC77.MC5.TF28.MCS30.MC32.MC74.MC76.MC134.ELearning Objective 37.TF8.TF33.MC34.MCS35.MCLearning Objective 49.TFS36.MC38.MC40.MC78.MC80.MC123.MC10.TFP37.MC39.MC41.MC79.MC81.MCLearning Objective 511.TF45.MC51.MC85.MC91.MC124.MC136.E12.TF46.MC52.MC86.MC92.MC125.MC138.P13.TF47.MC53.MC87.MC93.MC126.MC42.MC48.MC82.MC88.MC94.MC127.MC43.MC49.MC83.MC89.MC95.MC128.MC44.MC50.MC84.MC90.MC96.MC135.ELearning Objective 614.TF54.MC98.MC101.MC129.MC15.TF55.MC99.MC102.MC130.MC16.TF97.MC100.MC103.MC139.PLearning Objective 817.TF57.MCS61.MC107.MC111.MC131.MC18.TF58.MC104.MC108.MC112.MC137.E19.TF59.MC105.MC109.MC113.MC140.P56.MCS60.MC106.MC110.MC114.MC141.PLearning Objective 920.TF63.MC65.MC115.MCP62.MC64.MC66.MC116.MCLearning Objective *1067.MC69.MC71.MC118.MC120.MC122.MC133.MC68.MC70.MC117.MC119.MC121.MC132.MC142.P Note: TF = True-False E = Exercise MC = Multiple Choice P = Problem TRUE-FALSE—Conceptual 1. Savings accounts are usually classified as cash on the balance sheet. 2. Certificates of deposit are usually classified as cash on the balance sheet. 3. Companies include postdated checks and petty cash funds as cash. 4. Cash equivalents are investments with original maturities of six months or less. 5. Bank overdrafts are always offset against the cash account in the balance sheet. 6. Short-term, highly liquid investments may be included with cash on the balance sheet. 7. All claims held against customers and others for money, goods, or services are reported as current assets. 8. Trade receivables include notes receivable and advances to officers and employees. 9. Trade discounts are used to avoid frequent changes in catalogs and to alter prices for different quantities purchased. 10. In the gross method, sales discounts are reported as a deduction from sales. 11. The net amount reported for short-term receivables is not affected when a specific account receivable is determined to be uncollectible. 12. The percentage-of-receivables approach of estimating uncollectible accounts emphasizes matching over valuation of accounts receivable. 13. The percentage-of-sales method results in a more accurate valuation of receivables on the balance sheet. 14. Companies record and report long-term notes receivable at the present value of the cash they expect to collect. 15. When the stated rate of interest exceeds the effective rate, the present value of the note receivable will be less than its face value. 16. Notes receivable are generally reported as noncurrent assets. 17. Recognition of a recourse liability will make a loss on sale of receivables larger than it would otherwise have been. 18. When buying receivables with recourse, the purchaser assumes the risk of collectibility and absorbs any credit loss. 19. For receivables sold with recourse, the seller guarantees payment to the purchaser if the debtor fails to pay. 20. The receivables turnover ratio is computed by dividing net sales by the ending net receivables. True False Answers—Conceptual ItemAns.ItemAns.ItemAns.ItemAns.1.T6.T11.T16.F2.F7.F12.F17.T3.F8.F13.F18.F4.F9.T14.T19.T5.F10.T15.F20.F MULTIPLE CHOICE—Conceptual 21. Which of the following is not considered cash for financial reporting purposes? a. Petty cash funds and change funds b. Money orders, certified checks, and personal checks c. Coin, currency, and available funds d. Postdated checks and I.O.U.'s 22. Which of the following is considered cash? a. Certificates of deposit (CDs) b. Money market checking accounts c. Money market savings certificates d. Postdated checks 23. Travel advances should be reported as a. supplies. b. cash because they represent the equivalent of money. c. investments. d. none of these. P24. Which of the following items should not be included in the Cash caption on the balance sheet? a. Coins and currency in the cash register b. Checks from other parties presently in the cash register c. Amounts on deposit in checking account at the bank d. Postage stamps on hand 25. All of the following may be included under the heading of "cash" except a. currency. b. money market funds. c. checking account balance. d. savings account balance. 26. In which account are post-dated checks received classified? a. Receivables. b. Prepaid expenses. c. Cash. d. Payables. 27. In which account are postage stamps classified? a. Cash. b. Office supplies. c. Receivables. d. Inventory. 28. What is a compensating balance? a. Savings account balances. b. Margin accounts held with brokers. c. Temporary investments serving as collateral for outstanding loans. d. Minimum deposits required to be maintained in connection with a borrowing arrangement. 29. Under which section of the balance sheet is "cash restricted for plant expansion" reported? a. Current assets. b. Non-current assets. c. Current liabilities. d. Stockholders' equity. S30. A cash equivalent is a short-term, highly liquid investment that is readily convertible into known amounts of cash and a. is acceptable as a means to pay current liabilities. b. has a current market value that is greater than its original cost c. bears an interest rate that is at least equal to the prime rate of interest at the date of liquidation. d. is so near its maturity that it presents insignificant risk of changes in interest rates. 31. Bank overdrafts, if material, should be a. reported as a deduction from the current asset section. b. reported as a deduction from cash. c. netted against cash and a net cash amount reported. d. reported as a current liability. 32. Deposits held as compensating balances a. usually do not earn interest. b. if legally restricted and held against short-term credit may be included as cash. c. if legally restricted and held against long-term credit may be included among current assets. d. none of these. 33. The category "trade receivables" includes a. advances to officers and employees. b. income tax refunds receivable. c. claims against insurance companies for casualties sustained. d. none of these. 34. Which of the following should be recorded in Accounts Receivable? a. Receivables from officers b. Receivables from subsidiaries c. Dividends receivable d. None of these S35. What is the preferable presentation of accounts receivable from officers, employees, or affiliated companies on a balance sheet? a. As offsets to capital. b. By means of footnotes only. c. As assets but separately from other receivables. d. As trade notes and accounts receivable if they otherwise qualify as current assets. S36. When a customer purchases merchandise inventory from a business organization, she may be given a discount which is designed to induce prompt payment. Such a discount is called a(n) a. trade discount. b. nominal discount. c. enhancement discount. d. cash discount. P37. Trade discounts are a. not recorded in the accounts; rather they are a means of computing a price. b. used to avoid frequent changes in catalogues. c. used to quote different prices for different quantities purchased. d. all of the above. 38. If a company employs the gross method of recording accounts receivable from customers, then sales discounts taken should be reported as a. a deduction from sales in the income statement. b. an item of "other expense" in the income statement. c. a deduction from accounts receivable in determining the net realizable value of accounts receivable. d. sales discounts forfeited in the cost of goods sold section of the income statement. 39. Why do companies provide trade discounts? a. To avoid frequent changes in catalogs. b. To induce prompt payment. c. To easily alter prices for different customers. d. Both a. and c. 40. The accounting for cash discounts and trade discounts are a. the same. b. always recorded net. c. not the same. d. tied to the timing of cash collections on the account. 41. Of the approaches to record cash discounts related to accounts receivable, which is more theoretically correct? a. Net approach. b. Gross approach. c. Allowance approach. d. All three approaches are theoretically correct. 42. All of the following are problems associated with the valuation of accounts receivable except for a. uncollectible accounts. b. returns. c. cash discounts under the net method. d. allowances granted. 43. Why is the allowance method preferred over the direct write-off method of accounting for bad debts? a. Allowance method is used for tax purposes. b. Estimates are used. c. Determining worthless accounts under direct write-off method is difficult to do. d. Improved matching of bad debt expense with revenue. 44. Which of the following concepts relates to using the allowance method in accounting for accounts receivable? a. Bad debt expense is an estimate that is based on historical and prospective information. b. Bad debt expense is based on the actual amounts determined to be uncollectible. c. Bad debt expense is an estimate that is based only on an analysis of the receivables aging. d. Bad debt expense is management's determination of which accounts will be sent to the attorney for collection. 45. How can accounting for bad debts be used for earnings management? a. Determining which accounts to write-off. b. Changing the percentage of sales recorded as bad debt expense. c. Using an aging of the accounts receivable balance to determine bad debt expense. d. Reversing previous write-offs. 46. What is the normal journal entry for recording bad debt expense under the allowance method? a. Debit Allowance for Doubtful Accounts, credit Accounts Receivable. b. Debit Allowance for Doubtful Accounts, credit Bad Debt Expense. c. Debit Bad Debt Expense, credit Allowance for Doubtful Accounts. d. Debit Accounts Receivable, credit Allowance for Doubtful Accounts. 47. What is the normal journal entry when writing-off an account as uncollectible under the allowance method? a. Debit Allowance for Doubtful Accounts, credit Accounts Receivable. b. Debit Allowance for Doubtful Accounts, credit Bad Debt Expense. c. Debit Bad Debt Expense, credit Allowance for Doubtful Accounts. d. Debit Accounts Receivable, credit Allowance for Doubtful Accounts. 48. Which of the following is included in the normal journal entry to record the collection of accounts receivable previously written off when using the allowance method? a. Debit Allowance for Doubtful Accounts, credit Accounts Receivable. b. Debit Allowance for Doubtful Accounts, credit Bad Debt Expense. c. Debit Bad Debt Expense, credit Allowance for Doubtful Accounts. d. Debit Accounts Receivable, credit Allowance for Doubtful Accounts. 49. Assuming that the ideal measure of short-term receivables in the balance sheet is the discounted value of the cash to be received in the future, failure to follow this practice usually does not make the balance sheet misleading because a. most short-term receivables are not interest-bearing. b. the allowance for uncollectible accounts includes a discount element. c. the amount of the discount is not material. d. most receivables can be sold to a bank or factor. 50. Which of the following methods of determining bad debt expense does not properly match expense and revenue? a. Charging bad debts with a percentage of sales under the allowance method. b. Charging bad debts with an amount derived from a percentage of accounts receivable under the allowance method. c. Charging bad debts with an amount derived from aging accounts receivable under the allowance method. d. Charging bad debts as accounts are written off as uncollectible. 51. Which of the following methods of determining annual bad debt expense best achieves the matching concept? a. Percentage of sales b. Percentage of ending accounts receivable c. Percentage of average accounts receivable d. Direct write-off 52. Which of the following is a generally accepted method of determining the amount of the adjustment to bad debt expense? a. A percentage of sales adjusted for the balance in the allowance b. A percentage of sales not adjusted for the balance in the allowance c. A percentage of accounts receivable not adjusted for the balance in the allowance d. An amount derived from aging accounts receivable and not adjusted for the balance in the allowance 53. The advantage of relating a company's bad debt expense to its outstanding accounts receivable is that this approach a. gives a reasonably correct statement of receivables in the balance sheet. b. best relates bad debt expense to the period of sale. c. is the only generally accepted method for valuing accounts receivable. d. makes estimates of uncollectible accounts unnecessary. 54. At the beginning of 2009, Gannon Company received a three-year zero-interest-bearing $1,000 trade note. The market rate for equivalent notes was 8% at that time. Gannon reported this note as a $1,000 trade note receivable on its 2009 year-end statement of financial position and $1,000 as sales revenue for 2009. What effect did this accounting for the note have on Gannon's net earnings for 2009, 2010, 2011, and its retained earnings at the end of 2011, respectively? a. Overstate, overstate, understate, zero b. Overstate, understate, understate, understate c. Overstate, overstate, overstate, overstate d. None of these 55. What is imputed interest? a. Interest based on the stated interest rate. b. Interest based on the implicit interest rate. c. Interest based on the average interest rate. d. Interest based on the coupon rate. 56. Why would a company sell receivables to another company? a. To improve the quality of its credit granting process. b. To limit its legal liability. c. To accelerate access to amounts collected. d. To comply with customer agreements. 57. When should a transfer of receivables be recorded as a sale? a. The transferred assets are isolated from the transferor. b. The transferor does not maintain effective control over the transferred assets through an agreement to repurchase or redeem them prior to their maturity. c. The transferee has the right to pledge or exchange the transferred assets. d. All of the above. 58. What is "recourse" as it relates to selling receivables? a. The obligation of the seller of the receivables to pay the purchaser in case the debtor fails to pay. b. The obligation of the purchaser of the receivables to pay the seller in case the debtor fails to pay c. The obligation of the seller of the receivables to pay the purchaser in case the debtor returns the product related to the sale. d. The obligation of the purchaser of the receivables to pay the seller if all of the receivables are collected. 59. Which of the following is true when accounts receivable are factored without recourse? a. The transaction may be accounted for either as a secured borrowing or as a sale, depending upon the substance of the transaction. b. The receivables are used as collateral for a promissory note issued to the factor by the owner of the receivables. c. The factor assumes the risk of collectibility and absorbs any credit losses in collecting the receivables. d. The financing cost (interest expense) should be recognized ratably over the collection period of the receivables. S60. Which of the following statements is incorrect regarding the classification of accounts and notes receivable? a. Segregation of the different types of receivables is required if they are material. b. Disclose any loss contingencies that exist on the receivables. c. Any discount or premium resulting from the determination of present value in notes receivable transactions is an asset or liability respectively. d. Valuation accounts should be appropriately offset against the proper receivable accounts. S61. Of the following conditions, which is the only one that is not required if the transfer of receivables with recourse is to be accounted for as a sale? a. The transferor is obligated to make a genuine effort to identify those receivables that are uncollectible. b. The transferor surrenders control of the future economic benefits of the receivables. c. The transferee cannot require the transferor to repurchase the receivables. d. The transferor's obligation under the recourse provisions can be reasonably estimated. P62. The accounts receivable turnover ratio measures the a. number of times the average balance of accounts receivable is collected during the period. b. percentage of accounts receivable turned over to a collection agency during the period. c. percentage of accounts receivable arising during certain seasons. d. number of times the average balance of inventory is sold during the period. 63. The accounts receivable turnover ratio is computed by dividing a. gross sales by ending net receivables. b. gross sales by average net receivables. c. net sales by ending net receivables. d. net sales by average net receivables. 64. Which of the following items should be included in accounts receivable reported on the balance sheet? a. Notes receivable. b. Interest receivable. c. Allowance for doubtful accounts. d. Advances to related parties and officers. 65. How is days to collect accounts receivable determined? a. 365 days divided by accounts receivable turnover. b. Net sales divided by 365. c. Net sales divided by average net trade receivables. d. Accounts receivable turnover divided by 365 days. 66. What is a possible reason for accounts receivable turnover to increase from one year to the next year a. Decreased credit sales during a recession. b. Write-off uncollectible receivables. c. Granting credit to customers with lower credit quality. d. Improved collection process. *67. Which of the following is an appropriate reconciling item to the balance per bank in a bank reconciliation? a. Bank service charge. b. Deposit in transit. c. Bank interest. d. Chargeback for NSF check. *68. Which of the following is not true? a. The imprest petty cash system in effect adheres to the rule of disbursement by check. b. Entries are made to the Petty Cash account only to increase or decrease the size of the fund or to adjust the balance if not replenished at year-end. c. The Petty Cash account is debited when the fund is replenished. d. All of these are not true. *69. A Cash Over and Short account a. is not generally accepted. b. is debited when the petty cash fund proves out over. c. is debited when the petty cash fund proves out short. d. is a contra account to Cash. *70. The journal entries for a bank reconciliation a. are taken from the "balance per bank" section only. b. may include a debit to Office Expense for bank service charges. c. may include a credit to Accounts Receivable for an NSF check. d. may include a debit to Accounts Payable for an NSF check. *71. When preparing a bank reconciliation, bank credits are a. added to the bank statement balance. b. deducted from the bank statement balance. c. added to the balance per books. d. deducted from the balance per books. Multiple Choice Answers—Conceptual ItemAns.ItemAns.ItemAns.ItemAns.ItemAns.ItemAns.ItemAns.21.d29.bP37.d45.b53.aS61.a*69.c22.bS30.d38.a46.c54.dP62.a*70.b23.d31.d39.d47.a55.b63.d*71.cP24.d32.d40.c48.d56.c64.c25.b33.d41.a49.c57.d65.a26.a34.d42.c50.d58.a66.d27.bS35.c43.d51.a59.c*67.b28.dS36.d44.a52.bS60.c*68.cSolutions to those Multiple Choice questions for which the answer is “none of these.” 23. As receivables. 32. Many answers are possible. 33. Open accounts resulting from short-term extensions of credit to customers. 34. Open accounts resulting from short-term extensions of credit to customers. 54. Overstate, understate, understate, zero. Multiple Choice—Computational 72. Consider the following: Cash in Bank – checking account of $13,500, Cash on hand of $500, Post-dated checks received totaling $3,500, and Certificates of deposit totaling $124,000. How much should be reported as cash in the balance sheet? a. $ 13,500. b. $ 14,000. c. $ 17,500. d. $131,500. 73. On January 1, 2010, Lynn Company borrows $2,000,000 from National Bank at 11% annual interest. In addition, Lynn is required to keep a compensatory balance of $200,000 on deposit at National Bank which will earn interest at 5%. The effective interest that Lynn pays on its $2,000,000 loan is a. 10.0%. b. 11.0%. c. 11.5%. d. 11.6%. 74. Kennison Company has cash in bank of $10,000, restricted cash in a separate account of $3,000, and a bank overdraft in an account at another bank of $1,000. Kennison should report cash of a. $9,000. b. $10,000. c. $12,000. d. $13,000. 75. Kaniper Company has the following items at year-end: Cash in bank $20,000 Petty cash 300 Short-term paper with maturity of 2 months 5,500 Postdated checks 1,400 Kaniper should report cash and cash equivalents of a. $20,000. b. $20,300. c. $25,800. d. $27,200. 76. Lawrence Company has cash in bank of $15,000, restricted cash in a separate account of $4,000, and a bank overdraft in an account at another bank of $2,000. Lawrence should report cash of a. $13,000. b. $15,000. c. $18,000. d. $19,000. 77. Steinert Company has the following items at year-end: Cash in bank $30,000 Petty cash 500 Short-term paper with maturity of 2 months 8,200 Postdated checks 2,100 Steinert should report cash and cash equivalents of a. $30,000. b. $30,500. c. $38,700. d. $40,800. 78. If a company purchases merchandise on terms of 1/10, n/30, the cash discount available is equivalent to what effective annual rate of interest (assuming a 360-day year)? a. 1% b. 12% c. 18% d. 30% 79. AG Inc. made a $10,000 sale on account with the following terms: 1/15, n/30. If the company uses the net method to record sales made on credit, how much should be recorded as revenue? a. $ 9,800. b. $ 9,900. c. $10,000. d. $10,100. 80. AG Inc. made a $10,000 sale on account with the following terms: 1/15, n/30. If the company uses the gross method to record sales made on credit, what is/are the debit(s) in the journal entry to record the sale? a. Debit Accounts Receivable for $9,900. b. Debit Accounts Receivable for $9,900 and Sales Discounts for $100. c. Debit Accounts Receivable for $10,000. d. Debit Accounts Receivable for $10,000 and Sales Discounts for $100. 81. AG Inc. made a $10,000 sale on account with the following terms: 2/10, n/30. If the company uses the net method to record sales made on credit, what is/are the debit(s) in the journal entry to record the sale? a. Debit Accounts Receivable for $9,800. b. Debit Accounts Receivable for $9,800 and Sales Discounts for $200. c. Debit Accounts Receivable for $10,000. d. Debit Accounts Receivable for $10,000 and Sales Discounts for $200. 82. Wellington Corp. has outstanding accounts receivable totaling $2.54 million as of December 31 and sales on credit during the year of $12.8 million. There is also a debit balance of $6,000 in the allowance for doubtful accounts. If the company estimates that 1% of its net credit sales will be uncollectible, what will be the balance in the allowance for doubtful accounts after the year-end adjustment to record bad debt expense? a. $ 25,400. b. $ 31,400. c. $122,000. d. $134,000. 83. Wellington Corp. has outstanding accounts receivable totaling $6.5 million as of December 31 and sales on credit during the year of $24 million. There is also a credit balance of $12,000 in the allowance for doubtful accounts. If the company estimates that 8% of its outstanding receivables will be uncollectible, what will be the amount of bad debt expense recognized for the year? a. $ 532,000. b. $ 520,000. c. $1,920,000. d. $ 508,000. 84. Wellington Corp. has outstanding accounts receivable totaling $3 million as of December 31 and sales on credit during the year of $15 million. There is also a debit balance of $12,000 in the allowance for doubtful accounts. If the company estimates that 8% of its outstanding receivables will be uncollectible, what will be the balance in the allowance for doubtful accounts after the year-end adjustment to record bad debt expense? a. $1,200,000. b. $ 228,000. c. $ 240,000. d. $ 252,000. 85. At the close of its first year of operations, December 31, 2010, Ming Company had accounts receivable of $540,000, after deducting the related allowance for doubtful accounts. During 2010, the company had charges to bad debt expense of $90,000 and wrote off, as uncollectible, accounts receivable of $40,000. What should the company report on its balance sheet at December 31, 2010, as accounts receivable before the allowance for doubtful accounts? a. $670,000 b. $590,000 c. $490,000 d. $440,000 86. Before year-end adjusting entries, Dunn Company's account balances at December 31, 2010, for accounts receivable and the related allowance for uncollectible accounts were $600,000 and $45,000, respectively. An aging of accounts receivable indicated that $62,500 of the December 31 receivables are expected to be uncollectible. The net realizable value of accounts receivable after adjustment is a. $582,500. b. $537,500. c. $492,500. d. $555,000. 87. During the year, Kiner Company made an entry to write off a $4,000 uncollectible account. Before this entry was made, the balance in accounts receivable was $50,000 and the balance in the allowance account was $4,500. The net realizable value of accounts receivable after the write-off entry was a. $50,000. b. $49,500. c. $41,500. d. $45,500. 88. The following information is available for Murphy Company: Allowance for doubtful accounts at December 31, 2009 $ 8,000 Credit sales during 2010 400,000 Accounts receivable deemed worthless and written off during 2010 9,000 As a result of a review and aging of accounts receivable in early January 2011, however, it has been determined that an allowance for doubtful accounts of $5,500 is needed at December 31, 2010. What amount should Murphy record as "bad debt expense" for the year ended December 31, 2010? a. $4,500 b. $5,500 c. $6,500 d. $13,500 Use the following information for questions 89 and 90. A trial balance before adjustments included the following: Debit Credit Sales $425,000 Sales returns and allowance $14,000 Accounts receivable 43,000 Allowance for doubtful accounts 760 89. If the estimate of uncollectibles is made by taking 2% of net sales, the amount of the adjustment is a. $6,700. b. $8,220. c. $8,500. d. $9,740. 90. If the estimate of uncollectibles is made by taking 10% of gross account receivables, the amount of the adjustment is a. $3,540. b. $4,300. c. $4,224. d. $5,060. 91. Lankton Company has the following account balances at year-end: Accounts receivable $60,000 Allowance for doubtful accounts 3,600 Sales discounts 2,400 Lankton should report accounts receivable at a net amount of a. $54,000. b. $56,400. c. $57,600. d. $60,000. 92. Smithson Corporation had a 1/1/10 balance in the Allowance for Doubtful Accounts of $10,000. During 2010, it wrote off $7,200 of accounts and collected $2,100 on accounts previously written off. The balance in Accounts Receivable was $200,000 at 1/1 and $240,000 at 12/31. At 12/31/10, Smithson estimates that 5% of accounts receivable will prove to be uncollectible. What is Bad Debt Expense for 2010? a. $2,000. b. $7,100. c. $9,200. d. $12,000. 93. Black Corporation had a 1/1/10 balance in the Allowance for Doubtful Accounts of $12,000. During 2010, it wrote off $8,640 of accounts and collected $2,520 on accounts previously written off. The balance in Accounts Receivable was $240,000 at 1/1 and $288,000 at 12/31. At 12/31/10, Black estimates that 5% of accounts receivable will prove to be uncollectible. What should Black report as its Allowance for Doubtful Accounts at 12/31/10? a. $5,760. b. $5,880. c. $8,280. d. $14,400. 94. Shelton Company has the following account balances at year-end: Accounts receivable $80,000 Allowance for doubtful accounts 4,800 Sales discounts 3,200 Shelton should report accounts receivable at a net amount of a. $72,000. b. $75,200. c. $76,800. d. $80,000. 95. Vasguez Corporation had a 1/1/10 balance in the Allowance for Doubtful Accounts of $20,000. During 2010, it wrote off $14,400 of accounts and collected $4,200 on accounts previously written off. The balance in Accounts Receivable was $400,000 at 1/1 and $480,000 at 12/31. At 12/31/10, Vasguez estimates that 5% of accounts receivable will prove to be uncollectible. What is Bad Debt Expense for 2010? a. $4,000. b. $14,200. c. $18,400. d. $24,000. 96. McGlone Corporation had a 1/1/10 balance in the Allowance for Doubtful Accounts of $15,000. During 2010, it wrote off $10,800 of accounts and collected $3,150 on accounts previously written off. The balance in Accounts Receivable was $300,000 at 1/1 and $360,000 at 12/31. At 12/31/10, McGlone estimates that 5% of accounts receivable will prove to be uncollectible. What should McGlone report as its Allowance for Doubtful Accounts at 12/31/10? a. $7,200. b. $7,350. c. $10,350. d. $18,000. 97. Lester Company received a seven-year zero-interest-bearing note on February 22, 2010, in exchange for property it sold to Porter Company. There was no established exchange price for this property and the note has no ready market. The prevailing rate of interest for a note of this type was 7% on February 22, 2010, 7.5% on December 31, 2010, 7.7% on February 22, 2011, and 8% on December 31, 2011. What interest rate should be used to calculate the interest revenue from this transaction for the years ended December 31, 2010 and 2011, respectively? a. 0% and 0% b. 7% and 7% c. 7% and 7.7% d. 7.5% and 8% 98. On December 31, 2010, Flint Corporation sold for $75,000 an old machine having an original cost of $135,000 and a book value of $60,000. The terms of the sale were as follows: $15,000 down payment $30,000 payable on December 31 each of the next two years The agreement of sale made no mention of interest; however, 9% would be a fair rate for this type of transaction. What should be the amount of the notes receivable net of the unamortized discount on December 31, 2010 rounded to the nearest dollar? (The present value of an ordinary annuity of 1 at 9% for 2 years is 1.75911.) a. $52,773. b. $67,773. c. $60,000. d. $105,546. 99. Assume Royal Palm Corp., an equipment distributor, sells a piece of machinery with a list price of $800,000 to Arch Inc. Arch Inc. will pay $850,000 in one year. Royal Palm Corp. normally sells this type of equipment for 90% of list price. How much should be recorded as revenue? a. $720,000. b. $765,000. c. $800,000. d. $850,000. 100. Equestrain Roads sold $50,000 of goods and accepted the customer's $50,000 10% 1-year note receivable in exchange. Assuming 10% approximates the market rate of return, what would be the debit in this journal entry to record the sale? a. No journal entry until cash is collected. b. Debit Notes Receivable for $50,000. c. Debit Accounts Receivable for $50,000. d. Debit Notes Receivable for $45,000. 101. Equestrain Roads sold $50,000 of goods and accepted the customer's $50,000 10% 1-year note payable in exchange. Assuming 10% approximates the market rate of return, how much interest would be recorded for the year ending December 31 if the sale was made on June 30? a. $0. b. $1,250. c. $2,500. d. $5,000. 102. Equestrain Roads accepted a customer's $50,000 zero-interest-bearing six-month note payable in a sales transaction. The product sold normally sells for $46,000. If the sale was made on June 30, how much interest revenue from this transaction would be recorded for the year ending December 31? a. $0. b. $2,000. c. $4,000. d. $5,000. 103. Assuming the market interest rate is 10% per annum, how much would Green Co. record as a note payable if the terms of the loan with a bank are that it would have to make one $60,000 payment in two years? a. $60,000. b. $54,422. c. $54,545. d. $49,587. 104. Sun Inc. factors $2,000,000 of its accounts receivables without recourse for a finance charge of 5%. The finance company retains an amount equal to 10% of the accounts receivable for possible adjustments. Sun estimates the fair value of the recourse liability at $75,000. What would be recorded as a gain (loss) on the transfer of receivables? a. Loss of $100,000. b. Gain of $175,000. c. Loss of $375,000. d. Loss of $75,000. 105. Sun Inc. factors $2,000,000 of its accounts receivables with recourse for a finance charge of 3%. The finance company retains an amount equal to 10% of the accounts receivable for possible adjustments. Sun estimates the fair value of the recourse liability at $100,000. What would be recorded as a gain (loss) on the transfer of receivables? a. Gain of $60,000. b. Loss of 160,000. c. Gain of $360,000. d. Loss of $100,000. 106. Sun Inc assigns $2,000,000 of its accounts receivables as collateral for a $1 million 8% loan with a bank. Sun Inc. also pays a finance fee of 1% on the transaction upfront. What would be recorded as a gain (loss) on the transfer of receivables? a. Loss of $20,000. b. Loss of $160,000. c. Loss of $180,000. d. $0. 107. Moon Inc. factors $1,000,000 of its accounts receivables with recourse for a finance charge of 4%. The finance company retains an amount equal to 8% of the accounts receivable for possible adjustments. Moon estimates the fair value of the recourse liability at $100,000. What would be the debit to Cash in the journal entry to record this transaction? a. $1,000,000. b. $960,000. c. $880,000. d. $780,000. 108. Moon Inc assigns $1,500,000 of its accounts receivables as collateral for a $1 million loan with a bank. The bank assesses a 3% finance fee and charges interest on the note at 6%. What would be the journal entry to record this transaction? a. Debit Cash for $970,000, debit Finance Charge for $30,000, and credit Notes payable for $1,000,000. b. Debit Cash for $970,000, debit Finance Charge for $30,000, and credit Accounts Receivable for $1,000,000. c. Debit Cash for $970,000, debit Finance Charge for $30,000, debit Due from Bank for $500,000, and credit Accounts Receivable for $1,500,000. d. Debit Cash for $910,000, debit Finance Charge for $90,000, and credit Notes Payable for $1,000,000. Use the following information for questions 109 and 110. Geary Co. assigned $400,000 of accounts receivable to Kwik Finance Co. as security for a loan of $335,000. Kwik charged a 2% commission on the amount of the loan; the interest rate on the note was 10%. During the first month, Geary collected $110,000 on assigned accounts after deducting $380 of discounts. Geary accepted returns worth $1,350 and wrote off assigned accounts totaling $2,980. 109. The amount of cash Geary received from Kwik at the time of the transfer was a. $301,500. b. $327,000. c. $328,300. d. $335,000. 110. Entries during the first month would include a a. debit to Cash of $110,380. b. debit to Bad Debt Expense of $2,980. c. debit to Allowance for Doubtful Accounts of $2,980. d. debit to Accounts Receivable of $114,710. Use the following information for questions 111 and 112. On February 1, 2010, Henson Company factored receivables with a carrying amount of $300,000 to Agee Company. Agee Company assesses a finance charge of 3% of the receivables and retains 5% of the receivables. Relative to this transaction, you are to determine the amount of loss on sale to be reported in the income statement of Henson Company for February. 111. Assume that Henson factors the receivables on a without recourse basis. The loss to be reported is a. $0. b. $9,000. c. $15,000. d. $24,000. 112. Assume that Henson factors the receivables on a with recourse basis. The recourse obligation has a fair value of $1,500. The loss to be reported is a. $9,000. b. $10,500. c. $15,000. d. $25,500. 113. Maxwell Corporation factored, with recourse, $100,000 of accounts receivable with Huskie Financing. The finance charge is 3%, and 5% was retained to cover sales discounts, sales returns, and sales allowances. Maxwell estimates the recourse obligation at $2,400. What amount should Maxwell report as a loss on sale of receivables? a. $ -0-. b. $3,000. c. $5,400. d. $10,400. 114. Wilkinson Corporation factored, with recourse, $300,000 of accounts receivable with Huskie Financing. The finance charge is 3%, and 5% was retained to cover sales discounts, sales returns, and sales allowances. Wilkinson estimates the recourse obligation at $7,200. What amount should Wilkinson report as a loss on sale of receivables? a. $ -0-. b. $9,000. c. $16,200. d. $31,200. 115. Remington Corporation had accounts receivable of $100,000 at 1/1. The only transactions affecting accounts receivable were sales of $600,000 and cash collections of $550,000. The accounts receivable turnover is a. 4.0. b. 4.4. c. 4.8. d. 6.0. 116. Laventhol Corporation had accounts receivable of $100,000 at 1/1. The only transactions affecting accounts receivable were sales of $900,000 and cash collections of $850,000. The accounts receivable turnover is a. 6.0. b. 6.6. c. 7.2. d. 9.0. *117. If a petty cash fund is established in the amount of $250, and contains $150 in cash and $95 in receipts for disbursements when it is replenished, the journal entry to record replenishment should include credits to the following accounts a. Petty Cash, $75. b. Petty Cash, $100. c. Cash, $95; Cash Over and Short, $5. d. Cash, $100. *118. If the month-end bank statement shows a balance of $36,000, outstanding checks are $12,000, a deposit of $4,000 was in transit at month end, and a check for $500 was erroneously charged by the bank against the account, the correct balance in the bank account at month end is a. $27,500. b. $28,500. c. $20,500. d. $43,500. *119. In preparing its bank reconciliation for the month of April 2010, Henke, Inc. has available the following information. Balance per bank statement, 4/30/10 $39,140 NSF check returned with 4/30/10 bank statement 450 Deposits in transit, 4/30/10 5,000 Outstanding checks, 4/30/10 5,200 Bank service charges for April 20 What should be the correct balance of cash at April 30, 2010? a. $39,370 b. $38,940 c. $38,490 d. $38,470 *120. Finley, Inc.’s checkbook balance on December 31, 2010 was $21,200. In addition, Finley held the following items in its safe on December 31. (1) A check for $450 from Peters, Inc. received December 30, 2010, which was not included in the checkbook balance. (2) An NSF check from Garner Company in the amount of $900 that had been deposited at the bank, but was returned for lack of sufficient funds on December 29. The check was to be redeposited on January 3, 2011. The original deposit has been included in the December 31 checkbook balance. (3) Coin and currency on hand amounted to $1,450. The proper amount to be reported on Finley's balance sheet for cash at December 31, 2010 is a. $21,300. b. $20,400. c. $22,200. d. $21,750. *121. The cash account shows a balance of $45,000 before reconciliation. The bank statement does not include a deposit of $2,300 made on the last day of the month. The bank statement shows a collection by the bank of $940 and a customer's check for $320 was returned because it was NSF. A customer's check for $450 was recorded on the books as $540, and a check written for $79 was recorded as $97. The correct balance in the cash account was a. $45,512. b. $45,548. c. $45,728. d. $47,848. *122. In preparing its May 31, 2010 bank reconciliation, Catt Co. has the following information available: Balance per bank statement, 5/31/10 $30,000 Deposit in transit, 5/31/10 5,400 Outstanding checks, 5/31/10 4,900 Note collected by bank in May 1,250 The correct balance of cash at May 31, 2010 is a. $35,400. b. $29,250. c. $30,500. d. $31,750. Multiple Choice Answers—Computational ItemAns.ItemAns.ItemAns.ItemAns.ItemAns.ItemAns.ItemAns.72.b80.c88.c96.d104.a112.b*120.c73.d81.a89.b97.b105.b113.c*121.b74.b82.c90.a98.a106.d114.c*122.c75.c83.d91.b99.a107.c115.c76.b84.c92.b100.b108.a116.c77.c85.b93.d101.c109.c*117.d78.c86.b94.b102.c110.c*118.b79.b87.d95.b103.d111.b*119.b Multiple Choice—CPA Adapted 123. On the December 31, 2010 balance sheet of Vanoy Co., the current receivables consisted of the following: Trade accounts receivable $ 75,000 Allowance for uncollectible accounts (2,000) Claim against shipper for goods lost in transit (November 2010) 3,000 Selling price of unsold goods sent by Vanoy on consignment at 130% of cost (not included in Vanoy 's ending inventory) 26,000 Security deposit on lease of warehouse used for storing some inventories 30,000 Total $132,000 At December 31, 2010, the correct total of Vanoy's current net receivables was a. $76,000. b. $102,000. c. $106,000. d. $132,000. 124. Ace Co. prepared an aging of its accounts receivable at December 31, 2010 and determined that the net realizable value of the receivables was $300,000. Additional information is available as follows: Allowance for uncollectible accounts at 1/1/10—credit balance $ 34,000 Accounts written off as uncollectible during 2010 23,000 Accounts receivable at 12/31/10 325,000 Uncollectible accounts recovered during 2010 5,000 For the year ended December 31, 2010, Ace's uncollectible accounts expense would be a. $25,000. b. $23,000. c. $16,000. d. $9,000. 125. For the year ended December 31, 2010, Dent Co. estimated its allowance for uncollectible accounts using the year-end aging of accounts receivable. The following data are available: Allowance for uncollectible accounts, 1/1/10 $56,000 Provision for uncollectible accounts during 2010 (2% on credit sales of $2,000,000) 40,000 Uncollectible accounts written off, 11/30/10 46,000 Estimated uncollectible accounts per aging, 12/31/10 69,000 After year-end adjustment, the uncollectible accounts expense for 2010 should be a. $46,000. b. $62,000. c. $69,000. d. $59,000. 126. Nenn Co.'s allowance for uncollectible accounts was $95,000 at the end of 2010 and $90,000 at the end of 2009. For the year ended December 31, 2010, Nenn reported bad debt expense of $13,000 in its income statement. What amount did Nenn debit to the appropriate account in 2010 to write off actual bad debts? a. $5,000 b. $8,000 c. $13,000 d. $18,000 127. Under the allowance method of recognizing uncollectible accounts, the entry to write off an uncollectible account a. increases the allowance for uncollectible accounts. b. has no effect on the allowance for uncollectible accounts. c. has no effect on net income. d. decreases net income. 128. The following accounts were abstracted from Starr Co.'s unadjusted trial balance at December 31, 2010: Debit Credit Accounts receivable $750,000 Allowance for uncollectible accounts 8,000 Net credit sales $3,000,000 Starr estimates that 2% of the gross accounts receivable will become uncollectible. After adjustment at December 31, 2010, the allowance for uncollectible accounts should have a credit balance of a. $60,000. b. $52,000. c. $23,000. d. $15,000. 129. On January 1, 2010, West Co. exchanged equipment for a $400,000 zero-interest-bearing note due on January 1, 2013. The prevailing rate of interest for a note of this type at January 1, 2010 was 10%. The present value of $1 at 10% for three periods is 0.75. What amount of interest revenue should be included in West's 2011 income statement? a. $0 b. $30,000 c. $33,000 d. $40,000 130. On June 1, 2010, Yang Corp. loaned Gant $300,000 on a 12% note, payable in five annual installments of $60,000 beginning January 2, 2011. In connection with this loan, Gant was required to deposit $3,000 in a zero-interest-bearing escrow account. The amount held in escrow is to be returned to Gant after all principal and interest payments have been made. Interest on the note is payable on the first day of each month beginning July 1, 2010. Gant made timely payments through November 1, 2010. On January 2, 2011, Yang received payment of the first principal installment plus all interest due. At December 31, 2010, Yang's interest receivable on the loan to Gant should be a. $0. b. $3,000. c. $6,000. d. $9,000. 131. Which of the following is a method to generate cash from accounts receivable? Assignment Factoring a. Yes No b. Yes Yes c. No Yes d. No No *132. In preparing its August 31, 2010 bank reconciliation, Bing Corp. has available the following information: Balance per bank statement, 8/31/10 $21,650 Deposit in transit, 8/31/10 3,900 Return of customer's check for insufficient funds, 8/30/10 600 Outstanding checks, 8/31/10 2,750 Bank service charges for August 100 At August 31, 2010, Bing's correct cash balance is a. $22,800. b. $22,200. c. $22,100. d. $20,500. *133. Tresh, Inc. had the following bank reconciliation at March 31, 2010: Balance per bank statement, 3/31/10 $37,200 Add: Deposit in transit 10,300 47,500 Less: Outstanding checks 12,600 Balance per books, 3/31/10 $34,900 Data per bank for the month of April 2010 follow: Deposits $46,700 Disbursements 49,700 All reconciling items at March 31, 2010 cleared the bank in April. Outstanding checks at April 30, 2010 totaled $6,000. There were no deposits in transit at April 30, 2010. What is the cash balance per books at April 30, 2010? a. $28,200 b. $31,900 c. $34,200 d. $38,500 Multiple Choice Answers—CPA Adapted ItemAns.ItemAns.ItemAns.ItemAns.ItemAns.ItemAns.123.a125.d127.c129.c131.b*133.a124.d126.b128.d130.c*132.a DERIVATIONS — Computational No. Answer Derivation 72 b $13,500 + $500 = $14,000. 73. d $2,000,000 × .11 = $220,000 $200,000 × (.11 – .05) = 12,000 Interest $232,000 $232,000 ÷ $2,000,000 = .116 = 11.6%. 74. b 75. c $20,000 + $300 + $5,500 = $25,800. 76. b 77. c $30,000 + $500 + $8,200 = $38,700. 78. c .01 × 360 ÷ 20 = 18%. 79. b $10,000 × (1 – .01) = $9,900. 80. c $10,000 × 100% = $10,000. 81. a $10,000 × (1 – .02) = $9,800. 82. c ($12,800,000 × .01) – $6,000 = $122,000. 83. d ($6,500,000 × .08) – $12,000 = $508,000. 84. c $3,000,000 × .08 = $240,000. 85. b $540,000 + ($90,000 – $40,000) = $590,000. 86. b $600,000 – $62,500 = $537,500. 87. d ($50,000 – $4,000) – ($4,500 – $4,000) = $45,500. 88. c $8,000 – $9,000 + X = $5,500; X = $6,500. 89. b ($425,000 – $14,000) × .02 = $8,220. 90. a ($43,000 × .10) – $760 = $3,540. 91. b $60,000 – $3,600 = $56,400. 92. b ($240,000 × .05) – [$10,000 – ($7,200 – $2,100)] = $7,100. 93. d $288,000 × .05 = $14,400. 94. b $80,000 – $4,800 = $75,200. DERIVATIONS — Computational (cont.) No. Answer Derivation 95. b $480,000 × .05 – [$20,000 – ($14,400 – $4,200)] = $14,200. 96. d $360,000 × .05 = $18,000. 97. b 7% and 7%. 98. a $30,000 × 1.75911 = $52,773. 99. a ($800,000 × .90) = $720,000. 100. b 101. c $50,000 × .10 × 6/12 = $2,500. 102. c $50,000 – $46,000 = $4,000. 103. d $60,000 × .82645 = $49,587. 104. a $2,000,000 × .05 = $100,000. 105. b ($2,000,000 × .03) + $100,000 = $160,000. 106. d 107. c $1,000,000 – [$1,000,000 × (.04 + .08)] = $880,000. 108. a $1,000,000 × .03 = $30,000; $1,000,000 – $30,000 = $970,000. 109. c $335,000 – $6,700 = $328,300. 110. c 111. b $300,000 × .03 = $9,000. 112. b ($300,000 × .03) + $1,500 = $10,500. 113. c ($100,000 × .03) + $2,400 = $5,400. 114. c ($300,000 × .03) + $7,200 = $16,200. 115. c $600,000 ÷ [($100,000 + $150,000) ÷ 2] = 4.8. 116. c $900,000 ÷ [($100,000 + $150,000) ÷ 2] = 7.2. *117. d $250 – $150 = $100. *118. b $36,000 – $12,000 + $4,000 + $500 = $28,500. DERIVATIONS — Computational (cont.) No. Answer Derivation *119. b $39,140 + $5,000 – $5,200 = $38,940. *120. c $21,200 + $450 – $900 + $1,450 = $22,200. *121. b $45,000 + $940 – $320 – $90 + $18 = $45,548. *122. c $30,000 + $5,400 – $4,900 = $30,500. DERIVATIONS — CPA Adapted No. Answer Derivation 123. a $75,000 – $2,000 + $3,000 = $76,000. 124. d Allowance for Doubtful Acct. balance $34,000 + $5,000 – $23,000 = $16,000 (before bad debt expense) $325,000 – $300,000 – $16,000 = $9,000 (bad debt expense). 125. d $69,000 – $56,000 + $46,000 = $59,000. 126. b $90,000 + $13,000 – $95,000 = $8,000. 127. c Conceptual. 128. d $750,000 × .02 = $15,000. 129. c $400,000 × .75 = $300,000 present value $300,000 × .10 = $30,000 (2010 interest) ($300,000 + $30,000) × .10 = $33,000 (2011 interest). 130. c $300,000 × 12% × 2 ÷ 12 = $6,000. 131. b Conceptual. *132. a $21,650 + $3,900 – $2,750 = $22,800. *133. a $37,200 + $46,700 – $49,700 = $34,200 (4/30 balance per bank) $34,200 – $6,000 = $28,200. Exercises Ex. 7-134—Asset classification. Below is a list of items. Classify each into one of the following balance sheet categories: a. Cash c. Short-term Investments b. Receivables d. Other 1. Compensating balances held in long-term borrowing arrangements 2. Savings account 3. Trust fund 4. Checking account 5. Postage stamps 6. Treasury bills maturing in six months 7. Post-dated checks from customers 8. Certificate of deposit maturing in five years 9. Common stock of another company (to be sold by December 31, this year) 10. Change fund Solution 7-134 1. d 3. d 5. d 7. b 9. c 2. a 4. a 6. c 8. d 10. a Ex. 7-135—Allowance for doubtful accounts. When a company has a policy of making sales for which credit is extended, it is reasonable to expect a portion of those sales to be uncollectible. As a result of this, a company must recognize bad debt expense. There are basically two methods of recognizing bad debt expense: (1) direct write-off method, and (2) allowance method. Instructions (a) Describe fully both the direct write-off method and the allowance method of recognizing bad debt expense. (b) Discuss the reasons why one of the above methods is preferable to the other and the reasons why the other method is not usually in accordance with generally accepted accounting principles. Solution 7-135 (a) There are basically two methods of recognizing bad debt expense: (1) direct write-off and (2) allowance. The direct write-off method requires the identification of specific balances that are deemed to be uncollectible before any bad debt expense is recognized. At the time a specific account is deemed uncollectible, the account is removed from accounts receivable and a corresponding amount of bad debt expense is recognized. The allowance method requires an estimate of bad debt expense for a period of time by reference to the composition of the accounts receivable balance at a specific point in time (aging) or to the overall experience with credit sales over a period of time. Thus, total bad debt expense expected to arise as a result of operations for a specific period is estimated, the valuation account (allowance for doubtful accounts) is appropriately adjusted, and a corresponding amount of bad debt expense is recognized. As specific accounts are identified as uncollectible, the account is written off. It is removed from accounts receivable and a corresponding amount is removed from the valuation account (allowance for doubtful accounts). Net accounts receivable do not change, and there is no charge to bad debt expense when specific accounts are identified as uncollectible and written off using the allowance method. (b) The allowance method is preferable because it matches the cost of making a credit sale with the revenues generated by the sale in the same period and achieves a proper carrying value for accounts receivable at the end of a period. Since the direct write-off method does not recognize the bad debt expense until a specific amount is deemed uncollectible, which may be in a subsequent period, it does not comply with the matching principle and does not achieve a proper carrying value for accounts receivable at the end of a period. Ex. 7-136—Entries for bad debt expense. A trial balance before adjustment included the following: Debit Credit Accounts receivable $80,000 Allowance for doubtful accounts 730 Sales $340,000 Sales returns and allowances 8,000 Give journal entries assuming that the estimate of uncollectibles is determined by taking (1) 5% of gross accounts receivable and (2) 1% of net sales. Solution 7-136 (1) Bad Debt Expense 3,270 Allowance for Doubtful Accounts 3,270 Gross receivables $80,000 Rate 5% Total allowance needed 4,000 Present allowance (730) Adjustment needed $ 3,270 Solution 7-136 (cont.) (2) Bad Debt Expense 3,320 Allowance for Doubtful Accounts 3,320 Sales $340,000 Sales returns and allowances 8,000 Net sales 332,000 Rate 1% Bad debt expense $ 3,320 Ex. 7-137—Accounts receivable assigned. Accounts receivable in the amount of $250,000 were assigned to the Fast Finance Company by Marsh, Inc., as security for a loan of $200,000. The finance company charged a 4% commission on the face amount of the loan, and the note bears interest at 9% per year. During the first month, Marsh collected $130,000 on assigned accounts. This amount was remitted to the finance company along with one month's interest on the note. Instructions Make all the entries for Marsh Inc. associated with the transfer of the accounts receivable, the loan, and the remittance to the finance company. Solution 7-137 Cash 192,000 Finance Charge 8,000 Notes Payable 200,000 Cash 130,000 Accounts Receivable 130,000 Notes Payable 130,000 Interest Expense 1,500 Cash 131,500 PROBLEMS Pr. 7-138—Entries for bad debt expense. The trial balance before adjustment of Risen Company reports the following balances: Dr. Cr. Accounts receivable $100,000 Allowance for doubtful accounts $ 2,500 Sales (all on credit) 750,000 Sales returns and allowances 40,000 Instructions (a) Prepare the entries for estimated bad debts assuming that doubtful accounts are estimated to be (1) 6% of gross accounts receivable and (2) 1% of net sales. (b) Assume that all the information above is the same, except that the Allowance for Doubtful Accounts has a debit balance of $2,500 instead of a credit balance. How will this difference affect the journal entries in part (a)? Solution 7-138 (a) (1) Bad Debt Expense 3,500 Allowance for Doubtful Accounts 3,500 Gross receivables $100,000 Rate 6% Total allowance needed 6,000 Present allowance (2,500) Bad debt expense $ 3,500 (2) Bad Debt Expense 7,100 Allowance for Doubtful Accounts 7,100 Sales $750,000 Sales returns and allowances (40,000) Net sales 710,000 Rate 1% Bad debt expense $ 7,100 (b) The percentage of receivables approach would be affected as follows: Gross receivables $100,000 Rate 6% Total allowance needed 6,000 Present allowance 2,500 Additional amount required $ 8,500 The journal entry is therefore as follows: Bad Debt Expense 8,500 Allowance for Doubtful Accounts 8,500 The entry would not change under the percentage of sales method. Pr. 7-139—Amortization of discount on note. On December 31, 2010, Green Company finished consultation services and accepted in exchange a promissory note with a face value of $400,000, a due date of December 31, 2013, and a stated rate of 5%, with interest receivable at the end of each year. The fair value of the services is not readily determinable and the note is not readily marketable. Under the circumstances, the note is considered to have an appropriate imputed rate of interest of 10%. The following interest factors are provided: Interest Rate Table Factors For Three Periods 5% 10% Future Value of 1 1.15763 1.33100 Present Value of 1 .86384 .75132 Future Value of Ordinary Annuity of 1 3.15250 3.31000 Present Value of Ordinary Annuity of 1 2.72325 2.48685 Instructions (a) Determine the present value of the note. (b) Prepare a Schedule of Note Discount Amortization for Green Company under the effective interest method. (Round to whole dollars.) Solution 7-139 (a) Present value of interest = $20,000 × 2.48685 = $ 49,737 Present value of maturity value = $400,000 × .75132 = 300,528 $350,265 (b) Green Company Schedule of Note Discount Amortization Effective Interest Method 5% Note Discounted at 10% (Imputed) Cash Effective Unamortized Present Interest Interest Discount Discount Value Date (5%) (10%) Amortized Balance of Note 12/31/10 $49,735 $350,265 12/31/11 $20,000 $ 35,027 $15,027 34,708 365,292 12/31/12 20,000 36,529 16,529 18,179 381,821 12/31/13 20,000 38,179* 18,179 0 400,000 $60,000 $109,735 $49,735 *$3 adjustment to compensate for rounding. Pr. 7-140—Accounts receivable assigned. Prepare journal entries for Mars Co. for: (a) Accounts receivable in the amount of $500,000 were assigned to Utley Finance Co. by Mars as security for a loan of $425,000. Utley charged a 3% commission on the accounts; the interest rate on the note is 12%. (b) During the first month, Mars collected $200,000 on assigned accounts after deducting $450 of discounts. Mars wrote off a $530 assigned account. (c) Mars paid to Utley the amount collected plus one month's interest on the note. Solution 7-140 (a) Cash 410,000 Finance Charge 15,000 Notes Payable 425,000 (b) Cash 200,000 Sales Discounts 450 Allowance for Doubtful Accounts 530 Accounts Receivable 200,980 (c) Notes Payable 200,000 Interest Expense 4,250 Cash 204,250 Pr. 7-141—Factoring Accounts Receivable. On May 1, Dexter, Inc. factored $800,000 of accounts receivable with Quick Finance on a without recourse basis. Under the arrangement, Dexter was to handle disputes concerning service, and Quick Finance was to make the collections, handle the sales discounts, and absorb the credit losses. Quick Finance assessed a finance charge of 6% of the total accounts receivable factored and retained an amount equal to 2% of the total receivables to cover sales discounts. Instructions (a) Prepare the journal entry required on Dexter's books on May 1. (b) Prepare the journal entry required on Quick Finance’s books on May 1. (c) Assume Dexter factors the $800,000 of accounts receivable with Quick Finance on a with recourse basis instead. The recourse provision has a fair value of $14,000. Prepare the journal entry required on Dexter’s books on May 1. Solution 7-141 (a) Cash 736,000 Due from Factor (2% × $800,000) 16,000 Loss on Sale of Receivables (6% × $800,000) 48,000 Accounts Receivable 800,000 (b) Accounts Receivable 800,000 Due to Dexter 16,000 Financing Revenue 48,000 Cash 736,000 (c) Cash 736,000 Due from Factor 16,000 Loss on Sale of Receivables 62,000 Accounts Receivable 800,000 Recourse Liability 14,000 *Pr. 7-142—Bank reconciliation. Benson Plastics Company deposits all receipts and makes all payments by check. The following information is available from the cash records: MARCH 31 BANK RECONCILIATION Balance per bank $26,746 Add: Deposits in transit 2,100 Deduct: Outstanding checks (3,800) Balance per books $25,046 Month of April Results Per Bank Per Books Balance April 30 $27,995 $28,855 April deposits 10,784 13,889 April checks 11,600 10,080 April note collected (not included in April deposits) 3,000 -0- April bank service charge 35 -0- April NSF check of a customer returned by the bank (recorded by bank as a charge) 900 -0- Instructions (a) Calculate the amount of the April 30: 1. Deposits in transit 2. Outstanding checks (b) What is the April 30 adjusted cash balance? Show all work. *Solution 7-142 (a) 1. Deposits in transit, $5,205 [$13,889 – ($10,784 – $2,100)] 2. Outstanding checks, $2,280 [$10,080 – ($11,600 – $3,800)] (b) Adjusted cash balance at April 30, $30,920 ($27,995 + $5,205 – $2,280) OR ($28,855 + $3,000 – $35 – $900) IFRS QUESTIONS True/False: 1. iGAAP and U.S. GAAP are very similar in accounting for cash and receivables. 2. iGAAP does not permit the reversal of impairment losses, as does U.S. GAAP. 3. Under iGAAP, there is a specific standard that mandates segregation of receivables with different characteristics. 4. Under iGAAP, there is no specific standard related to pledging receivables. 5. Both the FASB and IASB have indicated that they believe all financial instruments should be recorded and reported at fair value. Answers to True/False: 1. True 2. False 3. False 4. True 5. True Multiple Choice Use the following information to answer Question 1 and 2. Harrison Company has a loan receivable with a carrying value of $15,000 at December 31, 2010. On January 3, 2011, the borrower, Thomas Clark Imports, declares bankruptcy, and Harrison estimates that it will collect only 60% of the loan balance. 1. Which of the following entries would Harrison make to record the impairment under iGAAP? a. Loan Receivable 9,000 Impairment Loss 9,000 b. Loan Recovery Expense 6,000 Loan Receivable 6,000 c. Impairment Loss 9,000 Loan Receivable 9,000 d. Impairment Loss 6,000 Loan Receivable 6,000 2. Assume that on January 5, 2012, Harrison learns that Thomas Clark Imports has emerged from bankruptcy. As a result, Harrison now estimates that all but $1,500 will be repaid on the loan. Under iGAAP, which of the following entries would be made on January 5, 2012? a. Loan Receivable 4,500 Recovery of Impairment Loss 4,500 b. Loan Receivable 1,500 Recovery of Impairment Loss 1,500 c. Bad Debt Expense 1,500 Impairment Loss 1,500 d. No journal entry is allowed under iGAAP. 3. The iGAAP approach for derecognizing a receivable focuses on which of the following? a. Risks b. Rewards c. Loss of control d. All of these 4. When comparing U.S. GAAP with iGAAP, which of the following is true regarding the reporting of securitizations? a. Both U.S. GAAP and iGAAP show these as off-balance-sheet treatments. b. Only iGAAP requires full or partial balance sheet recognition of securitizations. c. Only U.S. GAAP requires full or partial balance sheet recognition of securitizations. d. Both U.S. GAAP and iGAAP requires full or partial balance sheet recognition of securitizations. 5. Which of the following authoritative iGAAP guidance specifically addresses issues related to cash? a. AIS No.1 (Presentation of Financial Statements) b. IRFS No. 7 (Financial Instruments: Disclosures) c. IAS No. 39 (Financial Instruments: Recognition and Measurement) d. None of these standards specifically addresses cash issues. 6. Key similarities between U.S. GAAP and iGAAP include all of the following except a. the definition used for cash equivalents. b. accounting and reporting issues related to recognition and measurement of receivables, such as the use of allowance accounts. c. working toward implementing fair value measurement for all financial instruments. d. the same criteria is used to derecognize a receivable. 7. Genesis Company has seven loans receivable. The loans vary in size and have been extended to companies with different credit ratings. Given a downturn in the economy, it is expected that at least two of these loans will be impaired. Which of the following statements best describes the accounting for these loans under iGAAP? a. iGAAP implies that the loans should be reported as an aggregated portfolio. b. iGAAP uses an incurred loss model rather than an expected loss model, so no impairment on each of the two loans is recognized until an identifiable event occurs and is measurable. c. Under iGAAP, when impairment is permitted, the balance on each of the impaired loans becomes the new basis for the loan. d. iGAAP uses an expected loss model, so the entire diverse portfolio should be written down based on the anticipated impairment. 8. iGAAP requires an impairment loss for a loan receivable be recognized when a. its carrying amount is less than its recoverable amount. b. its recoverable amount is less than its carrying amount. c. its present value of expected future cash flows is greater than its carrying amount. d. its principal amount is less than its interest amount. Use the following information to answer Questions 9 and 10. Johnstone Company has a loan receivable with a carrying value of $125,000 at December 31, 2010. On January 1, 2011, the borrower, Ralph Young Industries, declares bankruptcy, and Johnstone estimates that it will collect only 45% of the loan balance. 9. Which of the following entries would Johnstone make to record the impairment under iGAAP? a. Loan Receivable 56,250 Impairment Loss 56,250 b. Loan Recovery Expense 68,750 Loan Receivable 68,750 c. Impairment Loss 56,250 Loan Receivable 56,250 d. Impairment Loss 68,750 Loan Receivable 68,750 10. Assume that on January 4, 2012, Johnstone learns that Ralph Young Industries has emerged from bankruptcy. As a result, Johnstone now estimates that all but $11,500 will be paid on the loan. Under iGAAP, which of the following entries would be made on January 4, 2012? a. Loan Receivable 57,250 Recovery of impairment Loss 57,250 b. Loan Receivable 11,500 Recovery of impairment Loss 11,500 c. Bad Debt Expense 11,500 Impairment Loss 11,500 d. No journal entry is allowed under iGAAP. 11. Under iGAAP, the characteristics that would imply segregation of receivables would include a. past-due status. b. industry. c. collateral type. d. All of these could be used to determine whether segregation of receivables is implied. Answers to Multiple Choice 1. d 2. a 3. d 4. b 5. a 6. d 7. b 8. b 9. d 10. a 11. d Short Answer: 1. Briefly describe some of the similarities and differences between U.S. GAAP and iGAAP with respect to the accounting for cash and receivables. 1. Key similarities relate to (1) the definition used for cash equivalents, (2) accounting and reporting issues related to recognition and measurement of receivables, such as the use of allowance accounts, how to record trade and sales discounts, use of percentage of sales and receivables methods, pledging, and factoring and (3) both Boards are working to implement fair value measurement for all financial instruments but both Boards have faced bitter opposition from various factions. Key differences relate to (1) iGAAP has no guidance for segregation of receivables with different characteristics, (2) iGAAP and U.S. GAAP standards on the fair value option are similar but not identical. The international standard related to the fair value option is subject to certain qualifying criteria not in the U.S. standard. In addition, there is some difference in the financial instruments covered, (3) iGAAP and U.S. GAAP differ in the criteria used to derecognize a receivable. iGAAP is a combination of a risks and rewards and a loss of control approach. U.S. GAAP uses loss of control as the primary criterion. In addition, iGAAP permits partial derecognition—U.S. GAAP does not. 2. Walton Company, which uses iGAAP, has a note receivable with a carrying value of $30,000 at December 31, 2010. On January 2, 2011, the borrower declares bankruptcy, and Walton estimates that only $25,000 of the note will be collected. Briefly describe the accounting for the loan subsequent to the bankruptcy, assuming Walton estimates that more than $25,000 can be repaid. 2. Under iGAAP, Walton may record recovery of losses on prior impairments. Under U.S. GAAP, reversal of impairment is not permitted. 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