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3. Practical Auditing By Empleo Solution Manual Chapter 5

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Thank you & God bless! Accounting Reviewers and Test Banks For Sale with answers and solutions included: Auditing Theory Auditing Problems Management Advisory Services Practical Accounting 1 Practical Accounting 2 Business Law Theory of Accounts These test banks are currently being offered for just an affordable cost for only Php 300 pesos only.That includes all the seven board subjects listed above. Complete sets of Wiley Accounting reviewers (with 7 CPA board subjects) is also being offered for only Php 200 pesos only. If you are interested to purchase, soft copies of these review materials will be immediately sent to you via email after payment.

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Chapter 4 Receivables and Related Revenues MULTIPLE CHOICE – THEORY 1. A Problem 1 (Fontana Blue) a. Cost of Sales Inventory 20,000 b.

Cost of Sales Inventory 18,000 18,000 c. No adjustment d.

Sales 20,000 40,000 Accounts Receivable e. 40,000 Sales 60,000 Accounts Receivable 60,000 Inventory 33,600 Cost of Sales f. 33,600 Sales 120,000 Accounts Receivable g.

120,000 Accounts Receivable Sales 60,000 60,000 h. No adjustment i. Accounts Receivable Sales 80,000 Cost of Sales Inventory 55,000 Accounts Receivable Sales 90,000 j. 80,000 55,000 90,000 Problem 2 (Magnolia Company) 1. Accounts Payable – B Accounts Receivable - B 74,000 Accounts Receivable – L Accounts Receivable – C 16,200 3.

16,200 No disposition yet (Customer D) 4. 74,000 Sales 24,000 Accounts Receivable – E 24,000 38 5. D Chapter 4 Receivables and Related Revenues 5. Inventory 16,500 Cost of Sales 6.

16,500 Sales 60,000 Accounts Receivable - F Advances from Customers 7. Sales 15,000 45,000 85,000 Accounts Receivable – G Inventory 85,000 59,000 Cost of Sales 8. 59,000 2,500 Sales Accounts Receivable – H 10,000 / 200 x (200 – 150) = 2,500 180,000 Accounts Receivable – I 10. 180,000 Inventory 120,000 Cost of Sales 11.CHAPTER 3 COSTS CONCEPTS and CLASSIFICATION Problem 1 1.

Direct labor P10 Variable factory overhead 15 Fixed factory overhead 6 Unit conversion cost P31 2. Direct materials P32 Direct labor 10 Unit prime cost P42 3.

Unit prime cost P42 Variable factory overhead 15 Unit variable cost P57 4. Total production cost (12,000 units x P63) P756,000 Problem 2 1. Indirect materials and factory supplies P 68,000 Supervising salaries 90,000 Repairs and maintenance 40,000 Heat, light and power 28,000 Overtime premium – plant worker 20,000 Fringe benefits for plant worker 15,000 Depreciation – plant 190,000 Insurance – plant 22,000 Actual factory overhead P473,000 2. Applied factory overhead (71,000DLH x P7.50) = P532,500 3. Actual factory overhead P473,000 Less: Applied factory overhead 532,000 Overapplied factory overhead P( 59,500) 4.

Factory overhead shown on the statement of cost of goods manufactured P473,000 Problem 3 1. Unit cost = = P4.35 2. Cost of goods sold = 360,000 units x P4.35 = P1,566,000 3. Inventory – Aug.

31 = 40,000 units x P4.35 = P174,000 Problem 4 Dep.TABLE OF CONTENTS SOLUTIONS MANUAL Chapter 1 Chapter 2 Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter 3 4 5 6 7 8 9 10 11 12 Chapter 13 Introduction to Financial Reporting. Introduction to Financial Statements and Other Financial Reporting Topics. Balance Sheet. Income Statement. Basics of Analysis.

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Liquidity of Short-term Assets; Related Debt-Paying Ability Long-Term Debt-Paying Ability. For the Investor.

Statement of Cash Flows. Expanded Analysis. Special Industries: Banks, Utilities, Oil and Gas, Transportation, Insurance, Real Estate Companies. Personal Financial Statements and Accounting for Governments and Not-For-Profit Organizations. 1 1 20 41 68 88 107 160 187 234 260 299 340 366 Chapter 1 Introduction to Financial Reporting TO THE NET 1.

He Mission of the Financial Accounting Standard Board (In Part) The mission of the Financial Accounting Standards Board (FASB)is to establish and improve standards of. Solutions Manual FINANCIAL MANAGEMENT Principles and Practice Fifth Edition Timothy J. Gallagher Colorado State University  2009 Freeload Press, Madison Wisconsin (Insert publication data on this page) i Solutions Manual to accompany Financial Management: Principles and Practice 5th Edition by Timothy J. Gallagher This solutions manual provides the answers to all the review questions and end-of-chapter problems in Financial Management: Principles and Practice, by Timothy Gallagher. The answers and the steps taken to obtain the answers are shown. Readers are reminded that in finance there is often more than one answer to a question or to a problem, depending on one‘s viewpoint and assumptions.

One answer is provided here to each question and one approach is shown for solving each problem. Other answers and approaches may be equally valid, or judged even better according to each individual‘s preference. Ii TABLE OF CONTENTS Chapter 1 Solutions.5 Chapter 2 Solutions.9 Chapter 3. Rounded = $75,000. The combined effect of the above proposed entries on net income exceeds revised materiality.

Propose that all entries be recorded. However, at a minimum, entries (5) and (6) should be recorded in order to decrease the effect of the above entries to a level below revised materiality of $75,00000. Entry (1) or (2) may also have to be recorded in order to have some cushion between the net income misstatement and revised materiality after recording entries (5) and (6). Entry assumes that items were returned prior to 12-31-09 and counted in inventory at year-end (no COGS/inventory misstatement). Because entry deals with an accounting estimate, the lower end of the range would be sufficient.

 Internet Problem Solution: Audit Committee Responsibilities 24-1 Audit committees of public companies have many responsibilities in today’s financial reporting environment. Among those responsibilities are hiring the company’s external audit firm, overseeing the company’s financial reporting processes, meeting with management to understand decisions around accounting and auditing matters and so forth. Microsoft Corporation has made information about its audit committee available on the company’s website information/corporategovernance/committees/audit.mspx.

Visit the website and answer the following questions: 1. What are the committee’s responsibilities?

Answer: According to the company’s website.profit and operating expenses would be if more units were sold at a lower selling price. In addition, a big concern is what the likely reaction of competitors will be. If competitors also cut their price, then volume will not increase, and the company’s net income will be lower. Howard Paulson should calculate the company’s quality of earnings ratio. This is calculated by dividing net cash provided by operating activities by net income. A measure significantly below 1 would suggest that the company might be using aggressive accounting techniques to recognize income early. July 24 Accounts Payable ($1,900 – $400) 1,500 Cash ($1,500 – $30) 1,470 Purchase Discounts ($1,500 X 2%) 30 SOLUTIONS TO BRIEF EXERCISES BRIEF EXERCISE 5-1 (a) Sales = $181,500 ($71,900 + $109,600).

(b) Cost of goods sold = $41,200 ($71,200 – $30,000). (c) Gross profit = $38,000 ($108,000 – $70,000). (d) Operating expenses = $17,900 ($30,000 – $12,100). (e) Operating expenses = $8,500 ($38,000 (from c) – $29,500). (f) Net income = $63,400 ($109,600 – $46,200). BRIEF EXERCISE 5-2 Pocras Company Inventory 900 Accounts Payable 900 Wedell Company Accounts Receivable 900 Sales 900 Cost of Goods Sold 590 Inventory 590 BRIEF EXERCISE 5-3 (a) March 2 Accounts Receivable 800,000 Sales Revenue 800,000.This file contains the exercises, hints, and solutions for Chapter 1 of the book ”Introduction to the Design and Analysis of Algorithms,” 2nd edition, by A.

The problems that might be challenging for at least some students are marked by; those that might be difficult for a majority of students are marked. Exercises 1.1 1.

Do some research on al-Khorezmi (also al-Khwarizmi), the man from whose name the word “algorithm” is derived. In particular, you should learn what the origins of the words “algorithm” and “algebra” have in common. Given that the official purpose of the U.S.

Practical Auditing By Sangcal

Patent system is the promotion of the “useful arts,” do you think algorithms are patentable in this country? Should they be? Write down driving directions for going from your school to your home with the precision required by an algorithm. Write down a recipe for cooking your favorite dish with the precision required by an algorithm. Design an algorithm for swapping two 3 digit non-zero integers n, m.

Practical Auditing By Empleo Solution Manual Chapter 5

Besides using arithmetic operations, your algorithm should not use any temporary variable. Design an algorithm for computing gcd(m, n) using Euclid’s algorithm. Prove the equality gcd(m, n) = gcd(n, m mod n) for every pair of positive integers m and n. What does Euclid’s algorithm do for a pair of numbers in which the first number is smaller than the second one? What is the largest number of times this can happen during the algorithm’s execution on such.JEFF MADURA SOLUTION MANUAL PDF Ebook Library JEFF MADURA SOLUTION MANUAL Are you looking for Jeff Madura Solution Manual? Here is Jeff Madura Solution Manual you have to read before operating your stuff, so you can use it correctly.

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