ࡱ> { 9@bjbjzz ;'8x&x&33333T&4&4&44|:5&4b66666777[b]b]b]b]b]b]b$fi|b387788b3366b???83636[b?8[b??C\ `60 B9:^4Gbb0b#_j|<xjh `j3 `<7"7?77777bb=777b8888j777777777x& 2: PRACTICE EXERCISES PE 21A 1. Debit and credit entries, normal debit balance 2. Credit entries only, normal credit balance 3. Credit entries only, normal credit balance 4. Debit and credit entries, normal credit balance 5. Credit entries only, normal credit balance 6. Debit entries only, normal debit balance PE 21B 1. Debit and credit entries, normal credit balance 2. Debit and credit entries, normal debit balance 3. Debit entries only, normal debit balance 4. Debit entries only, normal debit balance 5. Debit only, normal debit balance 6. Credit entries only, normal credit balance PE 22A Mar. 4 Office Equipment 27,150 Cash 5,000 Accounts Payable 22,150 PE 22B Aug. 7 Office Supplies 4,000 Cash 1,000 Accounts Payable 3,000 PE 23A Sept. 6 Accounts Receivable 8,000 Fees Earned 8,000 PE 23B May 29 Cash 5,000 Fees Earned 5,000 PE 24A Dec. 22 Dividends 10,000 Cash 10,000 PE 24B Feb. 3 Dividends 7,500 Cash 7,500 PE 25A Using the following T account, solve for the amount of cash receipts (indicated by ? below). CashJune 1 Bal. 17,200 178,300 Cash paymentsCash receipts ?  June 30 Bal. 23,900 $23,900 = $17,200 + Cash receipts $178,300 Cash receipts = $23,900 + $178,300 $17,200 = $185,000 PE 25B Using the following T account, solve for the amount of supplies expense (indicated by ? below). SuppliesOct. 1 Bal. 900 ? Supplies expenseSupplies purchases 2,750 Oct. 31 Bal. 1,025 $1,025 = $900 + $2,750 Supplies expense Supplies expense = $900 + $2,750 $1,025 = $2,625 PE 26A a. The totals are unequal. The credit total is higher by $3,600 ($8,400 $4,800). b. The totals are equal since both the debit and credit entries were journalized and posted for $381. c. The totals are unequal. The debit total is higher by $2,400 ($1,200 + $1,200). PE 26B a. The totals are equal since both the debit and credit entries were journalized and posted for $15,000. b. The totals are unequal. The credit total is higher by $4,680 ($5,200 $520). c. The totals are unequal. The debit total is higher by $450 ($1,720 $1,270). PE 27A a. Advertising Expense 2,700 Miscellaneous Expense 2,700 Advertising Expense 2,700 Cash 2,700 Note: The first entry in (a) reverses the incorrect entry, and the second entry records the correct entry. These two entries could also be combined into one entry as shown below; however, preparing two entries would make it easier for someone to understand later what happened and why the entries were necessary. Advertising Expense 5,400 Miscellaneous Expense 2,700 Cash 2,700 b. Accounts Payable 3,950 Accounts Receivable 3,950 PE 27B a. Cash 5,800 Accounts Receivable 5,800 b. Supplies 1,800 Office Equipment 1,800 Supplies 1,800 Accounts Payable 1,800 Note: The first entry in (b) reverses the incorrect entry, and the second entry records the correct entry. These two entries could also be combined into one entry as shown below; however, preparing two entries would make it easier for someone to understand later what happened and why the entries were necessary. Supplies 3,600 Office Equipment 1,800 Accounts Payable 1,800 PE 28A Boyer Company Income Statements For Years Ended December 31 Increase / (Decrease) 2012 2011 Amount Percent Fees earned $315,000 $300,000 $15,000 5.0% Operating expenses 176,400 180,000 (3,600) (2.0) Net income $138,600 $120,000 $18,600 15.5 PE 28B Hitt Company Income Statements For Years Ended December 31 Increase / (Decrease) 2012 2011 Amount Percent Fees earned $937,500 $750,000 $187,500 25.0% Operating expenses 612,500 500,000 112,500 22.5 Net income $325,000 $250,000 $ 75,000 30.0 Exercises Ex. 21 Balance Sheet Accounts Income Statement Accounts Assets Flight Equipment Purchase Deposits for Flight Equipmenta Spare Parts and Supplies Liabilities Accounts Payable Air Traffic Liabilityb Stockholders Equity None Revenue Cargo and Mail Revenue Passenger Revenue Expenses Aircraft Fuel Expense Commissions (Expense)c Landing Fees (Expense)d aAdvance payments (deposits) on aircraft to be delivered in the future bPassenger ticket sales not yet recognized as revenue cCommissions paid to travel agents dFees paid to airports for landing rights Ex. 22 Account Account Number Accounts Payable 21 Accounts Receivable 12 Cash 11 Fees Earned 41 Capital Stock 31 Retained Earnings 32 Dividends 33 Land 13 Miscellaneous Expense 53 Supplies Expense 52 Wages Expense 51 Note: Expense accounts are normally listed in order of magnitude from largest to smallest with Miscellaneous Expense always listed last. Since Wages Expense is normally larger than Supplies Expense, Wages Expense is listed as account 51 and Supplies Expense as account 52. Ex. 23 Balance Sheet Accounts Income Statement Accounts 1. Assets 11 Cash 12 Accounts Receivable 13 Supplies 14 Prepaid Insurance Equipment 2. Liabilities 21 Accounts Payable Unearned Rent 3. Stockholders Equity 31 Capital Stock 32 Retained Earnings 33 Dividends  4. Revenue Fees Earned 5. Expenses 51 Wages Expense 52 Rent Expense 53 Supplies Expense 59 Miscellaneous Expense Note: The order of some of the accounts within the major classifications is somewhat arbitrary, as in accounts 1314, accounts 2122, and accounts 5153. In a new business, the order of magnitude of balances in such accounts is not determinable in advance. The magnitude may also vary from period to period. Ex. 24 a. debit g. credit b. debit h. credit c. debit i. debit d. credit j. debit e. debit k. credit f. credit l. debit Ex. 25 1. debit and credit (c) 2. debit and credit (c) 3. debit and credit (c) 4. debit only (a) 5. credit only (b) 6. debit only (a) 7. debit only (a) Ex. 26 a. Liabilitycredit f. Revenuecredit b. Assetdebit g. Assetdebit c. Stockholders equitycredit h. Expensedebit d. Assetdebit i. Assetdebit e. Stockholders equitydebit j. Expensedebit Ex. 27 2012 Oct. 1 Rent Expense 2,000 Cash 2,000 2 Advertising Expense 900 Cash 900 5 Supplies 1,300 Cash 1,300 6 Office Equipment 16,000 Accounts Payable 16,000 10 Cash 6,700 Accounts Receivable 6,700 15 Accounts Payable 1,200 Cash 1,200 27 Miscellaneous Expense 600 Cash 600 30 Utilities Expense 180 Cash 180 31 Accounts Receivable 26,800 Fees Earned 26,800 31 Utilities Expense 400 Cash 400 31 Dividends 3,000 Cash 3,000 Ex. 28 a. JOURNAL Page 19 Post. Date Description Ref. Debit Credit 2012 Feb. 3 Supplies 15 3,250 Accounts Payable 21 3,250 Purchased supplies on account. b., c., d. Supplies 15 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2012 Feb. 1 Balance ( 975 3 19 3,250 4,225 Accounts Payable 21 2012 Feb. 1 Balance ( 13,150 3 19 3,250 16,400 e. Yes, the rules of debit and credit apply to all companies. Ex. 29 a. (1) Accounts Receivable 35,700 Fees Earned 35,700 (2) Supplies 2,000 Accounts Payable 2,000 (3) Cash 26,150 Accounts Receivable 26,150 (4) Accounts Payable 800 Cash 800 Ex. 29 (Concluded) b. CashAccounts Payable(3) 26,150(4) 800(4) 800(2) 2,000 SuppliesFees Earned(2) 2,000(1) 35,700 Accounts Receivable(1) 35,700(3) 26,150 c. No. A credit balance in Accounts Receivable could occur if a customer over paid his or her account. Regardless, the credit balance should be investigated to verify that an error has not occurred. Ex. 210 a. The increase of $110,000 ($400,000 $290,000) in the cash account does not indicate net income of that amount. Net income is the net change in all assets and liabilities from operating (revenue and expense) transactions. b. $75,000 ($185,000 $110,000) Ex. 211 a. Accounts PayableOct. 1 X 90,000125,000Oct. 31 40,000 X + $125,000 $90,000 = $40,000 X = $40,000 + $90,000 $125,000 X = $5,000 Ex. 211 (Concluded) b. Accounts ReceivableMay 1 25,000240,000 X  May 31 36,000 $25,000 + X $240,000 = $36,000 X = $36,000 + $240,000 $25,000 X = $251,000 c. CashNov. 1 18,275X 279,100 Nov. 30 13,200 $18,275 + $279,100 X = $13,200 X = $18,275 + $279,100 $13,200 X = $284,175 Ex. 212 a. Debit (negative) balance of $12,000 ($125,000 $7,000 $130,000). This negative balance means that the liabilities exceed the assets. b. Yes. The balance sheet prepared at December 31 will balance, with retained earnings being reported in the stockholders equity section as a debit (negative) balance of $12,000. Ex. 213 a. and b. Account Debited Account Credited Transaction Type Effect Type Effect (1) asset + capital stock + (2) asset + asset (3) asset + asset liability + (4) expense + asset (5) asset + revenue + (6) liability asset (7) asset + asset (8) expense + asset (9) dividends + asset Ex. 214 (1) Cash 40,000 Capital Stock 40,000 (2) Supplies 2,000 Cash 2,000 (3) Equipment 18,000 Accounts Payable 14,400 Cash 3,600 (4) Operating Expenses 2,700 Cash 2,700 (5) Accounts Receivable 18,500 Service Revenue 18,500 (6) Accounts Payable 9,000 Cash 9,000 (7) Cash 10,000 Accounts Receivable 10,000 (8) Operating Expenses 1,050 Supplies 1,050 (9) Dividends 4,000 Cash 4,000 Ex. 215 a. SOUTHWEST TOURS CO. Unadjusted Trial Balance May 31, 2012 Debit Credit Balances Balances Cash 28,700 Accounts Receivable 8,500 Supplies 950 Equipment 18,000 Accounts Payable 5,400 Capital Stock 40,000 Dividends 4,000 Service Revenue 18,500 Operating Expenses 3,750 63,900 63,900 b. Net income, $14,750 ($18,500 $3,750) Ex. 216 DIVA CO. Unadjusted Trial Balance July 31, 2012 Debit Credit Balances Balances Cash 15,000 Accounts Receivable 40,000 Supplies 4,000 Prepaid Insurance 6,400 Land 125,000 Accounts Payable 28,000 Unearned Rent 13,500 Notes Payable 50,000 Capital Stock 20,000 Retained Earnings 29,900 Dividends 25,000 Fees Earned 350,000 Wages Expense 195,000 Rent Expense 36,000 Utilities Expense 18,000 Supplies Expense 9,000 Insurance Expense 6,000 Miscellaneous Expense 12,000 491,400 491,400 Ex. 217 Inequality of trial balance totals would be caused by errors described in (c) and (e). For (c), the debit total would exceed the credit total by $2,400 ($1,200 + $1,200). For (e), the credit total would exceed the debit total by $9,000 ($10,000 $1,000). Errors (b), (d), and (e) would require correcting entries. Ex. 218 SEATS-FOR-YOU CO. Unadjusted Trial Balance March 31, 2012 Debit Credit Balances Balances Cash 15,500 Accounts Receivable 25,800 Prepaid Insurance 9,000 Equipment 75,000 Accounts Payable 12,900 Unearned Rent 5,400 Capital Stock 30,000 Retained Earnings 51,700 Dividends 13,000 Service Revenue 125,000 Wages Expense 60,000 Advertising Expense 11,300 Miscellaneous Expense 15,400 225,000 225,000 Ex. 219 (a) (b) (c) Error Out of Balance Difference Larger Total 1. yes $7,150 debit 2. no 3. yes 2,000 credit 4. yes 800 debit 5. no 6. yes 270 credit 7. yes 180 credit Ex. 220 1. The Debit column total is added incorrectly. The sum is $583,500 rather than $916,500. 2. The trial balance should be dated August 31, 2012, not For the Month Ending August 31, 2012. 3. The Accounts Receivable balance should be in the Debit column. 4. The Accounts Payable balance should be in the Credit column. 5. Dividends balance should be in the Debit column. 6. The Advertising Expense balance should be in the Debit column. A corrected trial balance would be as follows: BLUEFIN CO. Unadjusted Trial Balance August 31, 2012 Debit Credit Balances Balances Cash 45,000 Accounts Receivable 98,400 Prepaid Insurance 21,600 Equipment 300,000 Accounts Payable 11,100 Salaries Payable 7,500 Capital Stock 75,000 Retained Earnings 184,200 Dividends 36,000 Service Revenue 472,200 Salary Expense 196,860 Advertising Expense 43,200 Miscellaneous Expense 8,940 750,000 750,000 Ex. 221 a. Prepaid Rent 12,500 Cash 12,500 b. Dividends 7,500 Wages Expense 7,500 Ex. 222 a. Cash 25,950 Fees Earned 12,975 Accounts Receivable 12,975 b. Accounts Payable 3,200* Supplies Expense 3,200 Supplies 3,200 Cash 3,200 *The first entry reverses the original entry. The second entry is the entry that should have been made initially. Ex. 223 a. 1. Net sales: $1,581 million increase ($64,948 $63,367) 2.5% increase ($1,581 $63,367) 2. Total operating expenses: $2,451 million increase ($60,546 $58,095) 4.2% increase ($2,451 $58,095) b. During 2009, the percentage increase in total operating expenses (4.2%) is more than the percentage increase in net sales (2.5%), an unfavorable trend. Ex. 224 a. KMART CORPORATION Income Statement For the Years Ended January 31, 2000 and 1999 (in millions) Increase (Decrease) 2000 1999 Amount Percent 1. Sales $ 37,028 $ 35,925 $ 1,103 3.1% 2. Cost of sales (29,658) (28,111) 1,547 5.5 3. Selling, general, and administrative expenses (7,415) (6,514) 901 13.8 4. Operating income (loss) before taxes $ (45) $ 1,300 $(1,345) (103.5) Ex. 224 (Concluded) b. The horizontal analysis of Kmart Corporation reveals deteriorating operating results from 1999 to 2000. While sales increased by $1,103 million, a 3.1% increase, cost of sales increased by $1,547 million, a 5.5% increase. Selling, general, and administrative expenses also increased by $901 million, a 13.8% increase. 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