Accounts Receivable Essay Examples

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Corporate Finance Essay

582 words - 3 pages EXERCISE 8-3 (a) Accounts Receivable 800,000 Sales Revenue 800,000 Cash 763,000 Accounts Receivable 763,000 (b) Allowance for Doubtful Accounts 7,300 Accounts Receivable 7,300 (c) Accounts Receivable 3,100 Allowance for Doubtful Accounts 3,100 Cash 3,100 Accounts Receivable 3,100 EXERCISE 8-3 (Continued) (d) Bad Debts Expense 20,200 Allowance for Doubtful Accounts 20,200 Allowance for Doubtful Accounts Beg. Bal. 9,000 Write-off 7,300 Recovery 3,100 Bad Debts 20,200 VIEW DOCUMENT
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Accounting Stuff Essay

5866 words - 24 pages Learning Centre. Copyright © 2010 by McGraw-Hill Ryerson Limited. All rights reserved. 809 Fundamental Accounting Principles, Thirteenth Canadian Edition Concept Review Questions 1. Writing off a bad debt against the allowance does not reduce the estimated realizable value of a company’s accounts receivable because the write-off reduces the balances of both Accounts Receivable and Allowance for Doubtful Accounts by equal amounts so the difference between the two accounts remains the same. The adjusted balances of Bad Debt Expense and Allowance for Doubtful Accounts are virtually never equal because the expense describes only the events of the current year, and the allowance is the VIEW DOCUMENT
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Accounting for Receivables Essay

1225 words - 5 pages CHAPTER 9: Accounting for receivables ANSWERS TO QUESTIONS  1. Accounts receivable are amounts owed by customers on account. They result from the sale of goods and services in the normal course of business operations (i.e. in trade). Notes receivable represent claims that are evidenced by formal instruments of credit.  4. The essential features of the allowance method of accounting for impairment of receivables are: (1) Impaired accounts receivable are estimated and matched against revenue in the same accounting period in which the revenue occurred. (2) Estimated uncollectables are debited to Bad Debts Expense and credited to Allowance for Impairment VIEW DOCUMENT
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Accounting Example Essay

1178 words - 5 pages Group Work – Chapter 7 1. Assume McGregor Inc. has the following account balances at December 31, 2014 – before adjusting entries: Refer to the information above for McGregor a. If McGregor uses the Balance Sheet Approach and estimates its bad debt for the year to be 6% of the Accounts Receivable balance, prepare the adjusting journal entry as of December 31, 2014. [54,000 * .06 = 3,240] DR CR Bad Debt Expense 3,740 Allowance For Doubtful Accounts 3,740 b. What is the Net Realizable Value of Accounts Receivable that will be reported on the December 31, 2014 Balance Sheet after the adjusting entry is posted? Accounts VIEW DOCUMENT
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Accounting Essay

5420 words - 22 pages | |Moderate | |10–15 | ANSWERS TO QUESTIONS  1. Accounts receivable are amounts owed by customers on account. They result from the sale of goods and services. Notes receivable represent claims that are evidenced by formal instruments of credit.  2. Other receivables include nontrade receivables such as interest receivable, loans to company officers, advances to employees, and income taxes refundable.  3. Accounts Receivable 40 Interest Revenue 40  4. The essential features of the allowance method of accounting for bad debts are: (1) Uncollectible accounts receivable are estimated and matched against VIEW DOCUMENT
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Accounting Text and Cases Essay

814 words - 4 pages collection.) Days Account Outstanding > 75 days, has amount = $15,000, Expected Precentage Uncollectible=0% would be written off immediately and not be considered when determining the proper amount of the Allowance for Doubtful Accounts. b. Account Receivable|$735,000| Allowance for Doubtful Accounts.|$ 51,750| Net Accounts Receivable|$683,250| * Account Receivable= $750000 - $ 15.000 = $735.000 c. The year-end bad debt adjustment would decrease the year’s before-tax income by $29,250, as shown below: Estimated amount required in the Allowance for Doubtful Accounts|$51,750| Balance in the account after write-off of bad accounts but before adjustment|$22,500| Required VIEW DOCUMENT
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Financial Accounting Essay

675 words - 3 pages | | | | 500 | | | | | Accounts Payable | | | | | | 500 | | | | | | | | | | 11 | | Accounts Receivable | | | | 1,800 | | | | | Service Revenue | | | | | | 1,800 | | | | | | | | | | 16 | | Advertising Expense | | | | 200 | | | | | Cash | | | | | | 200 | | | | | | | | | | 20 | | Cash | | | | 700 | | | | | Accounts Receivable | | | | | | 700 | | | | | | | | | | 23 | | Accounts Payable | | | | 300 | | | | | Cash | | | | | | 300 | | | | | | | | | | 28 | | Dividends VIEW DOCUMENT
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Case Essay

297 words - 2 pages To: xxxxxxx From: xxxxxxx Date: October 9, 2013 Subject: Notes receivable from related parties While testing accounts receivable, it has come to my attention that there are some issues regarding notes receivable owed by family members of Mr. Sigar. Because these notes were issued to individuals directly related to Mr. Sigar, there are some additional considerations that must be taken into account when recording and classifying these notes. According to FASB accounting standards codification 850-10-50-2, notes or accounts receivable from officers, employees or affiliated entities must be shown separately and not included under a general heading such as notes receivable or VIEW DOCUMENT
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Practise Quiz Essay

1282 words - 6 pages YOUR NEXT QUIZ (ON TUE) WILL BE OVER ACCOUNTS AND NOTES RECEIVABLE AND FIXED ASSETS FOR ACCOUNTS RECEIVABLE: HOW TO CALCULATE AND RECORD BAD DEBTS FROM AN AGING SCHEDULE JOURNAL ENTRY TO FACTOR AN ACCOUNT RECEIVABLE WRITEOFF OF A BAD DEBT FOR NOTES RECEIVABLE KNOW HOW THEY DIFFER FROM ACCOUNTS RECEIVABLE FIXED ASSETS KNOW THAT STRAIGHT LINE, DECLINING BALANCE, MACRS AND UNITS OF ACTIVITY ARE ALL DEPRECIATION METHODS KNOW HOW TO CALCULATE STRAIGHT LINE AND DOUBLE DECLINING BALANCE DEPRECIATION FOR THE FIRST TWO YEARS OF AN ASSET’S LIFE KNOW WHAT BOOK VALUE AND SALVAGE VALLUE MEAN KNOW HOW TO RECORD SALE AND DISPOSAL OF FIXED ASSETS Practice questions for bonus quiz two. The VIEW DOCUMENT
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Accounting Essay

518 words - 3 pages Accounting 504 Case Study 1 Case Solution Req.1 Journal | DATE | ACCOUNT TITLES | DEBIT | CREDIT | | | | | | June. | 2 | Cash | 55,000 | | | | Common Stock… | | 55,000 | | | | | | | 3 | Supplies… | 3,000 | | | | Equipment | 5,200 | | | | Accounts Payable… | | 8,200 | | | | | | | 4 | Cash…… | 6,300 | | | | Service Revenue… | | 6,300 | | | | | | | 7 | Land | 37,000 | | | | Cash… | | 37,000 | | | | | | | 11 | Accounts Receivable… | 1,200 | | | | Service Revenue | | 1,200 VIEW DOCUMENT
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Financial Management

5043 words - 21 pages CHAPTER 6: CASH, TEMPORARY INVESTMENTS, ACCOUNTS RECEIVABLE and NOTES RECEIVABLE PROBLEM SOLUTIONS Assessing Your Recall Cash: Probable Future Value – The probable future value in cash is the ability of the cash to be exchanged for goods and services in the future. Ownership – Ownership is evidenced by possession of currency and by the right to control bank accounts. Temporary Investments: Probable Future Value - The probable future value in temporary investments is the cash payments that will be received from the investments in the future. These payments take the form of dividends in the case of shares and interest in the case of debt as well as the ultimate sales price of the VIEW DOCUMENT
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Ethics and Accounting

619 words - 3 pages Ethics in Accounting Student’s Name Institutional Affiliation In this case without reclassification of accounts receivable, net cash that is utilized in operation is given as; |Net Income |$60000 | |Decrease or (Increase) in accounts receivable |($80000) | |Net amount provided in operation |($20000) | If there is reclassification as anticipated, the net VIEW DOCUMENT
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Accounting Problem 4

338 words - 2 pages CH2 P4 Patel Rentals, Inc. Patel Rentals, Inc. Patel Rentals, Inc. GENERAL JOURNAL GENERAL LEDGER TRAIL BALANCE June 30, 2013 Date Account Titles Debit Credit Assets Liabilities & Stockholders' Equity Revenue & Expenses 6/2 Owners Capital 14,400 Debit Credit Cash 14,400 Cash Accounts Payable Rental Revenue 6/3 Supplies 300 6/2 14,400 6/3 300 6/4 2,600 6/13 1,940 Cash $2,620 Cash 300 6/23 220 6/4 2,400 6/27 1,920 6/4 Bicycles 2,400 6/5 5,800 Bal. 2,600 Accounts Receivable 0 VIEW DOCUMENT
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Multiple Choice 1.10

577 words - 3 pages Multiple Choice 1.10 – p.128 1) Retained Earnings is not a) Increased by net income b) Decreased by expenses c) Increased by revenues d) Decreased by dividends declared e)*** Decreased by gains and losses 2) Which of the following transactions resulted in a $35,000 increase in assets and a $35,000 increase in liabilities? a. Collected accounts receivable of $35,000 b. Paid accounts payable of $35,000 c.*** Purchased land for $50,000, paying $15,000 in cash as a down payment and signing a note payable for the balance d. Purchased on account, and used, $35,000 worth of office supplies during the period e. Reclassified a $35,000 account receivable as a note receivable when the VIEW DOCUMENT
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Accounting

838 words - 4 pages Class: Here are some excerpts from the model solution to UpBeat that discuss four possible alternative solutions to the issues raised in this case. Discussion 1 For each of the transfer provisions included in the agreement, determine whether the provision would preclude sales accounting. Alternative 1 — Fail sale accounting criteria because of Transfer Provision 1. ASC 860-10-40-5(b) requires that the bank have the right to pledge or exchange the accounts receivable it received and that no condition both “constrains [the bank] from taking advantage of its right to pledge or exchange [the receivables and] provides more than a trivial benefit” to UpBeat Inc. Transfer Provision VIEW DOCUMENT
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Basic Accounting

597 words - 3 pages | | 250 | Pagrerecord ng gastos sa renta. 3/2 Cash | 250 | | Income | | 250 | Pagrerekord ng benta. 3/3 Cash | 100 | | Income | | 100 | 3/4 Cash | 550 | | Income | | 550 | 3/5 Cash | 1200 | | Income | | 1200 | 3/6 Cash | 1540 | | Income | | 1540 | 3/8 Cash | 620 | | Income | | 620 | 3/10 Cash | 120 | | Income | | 120 | Supplies Expense | 1450 | | Cash | | 1450 | 3/13 Accounts Receivable | 210 | | Income | | 210 | Pagrerekord ng benta na utang pa. Accounts Receivable | 140 | | Income | | 140 | Cash | 1270 VIEW DOCUMENT
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Calloway Golf

739 words - 3 pages turnover (cost of goods sold/finished goods inventory) for 2006 and 2007: | COGS | / | Finished goods | = | Finished Goods Turnover | 2006 | $619,832 | | $175,117 | | 3.54 times per year | 2007 | $631,368 | | $168,884 | | 3.74 times per year | The finished goods inventory turnover ratio measures the cycle of finished goods inventory from when it is moved into inventory from work in progress until it is sold as finished goods. Callaway’s finished goods inventory turnover improved in 2007 over 2006, meaning that finished goods cycled out of inventory due to sales at a faster rate in 2007 than in 2006. Part B: Accounts Receivable 1 a. Journal entry: Accounts receivable VIEW DOCUMENT
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Case Study

663 words - 3 pages ACCT504  -­  Case  1  -­  Part  A Date Account  Titles Jun  2 Cash Common  Stock Jun  3 Supplies Debit $55,000 $3,000 Accounts  Payable Purchased  Supplies  on  Account Equipment $5,200 Accounts  Payable Purchased  equipment  on  Account Jun  4 Cash $6,300 Service  Revenue Provided  service  for  Cash Jun  7 Land $37,000 Cash Purchase  Land  with  Cash Jun  11 Accounts  Receivable   $1,200 Service  Revenue Provided  Service  on  Account Jun  16 Accounts  Payable $2,800 Cash Parcial  payment  on  account  for  Equipment Jun  17 Utilities  Expense $230 Cash Paid  for  Telephone  Utility  Expense Jun  18 Cash $700 Accounts  Receivable   Received  Cash  on  Account Jun VIEW DOCUMENT
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Financial Accounting Chapter 2 Assignment

1239 words - 5 pages CHAPTER 2: Recording Process ( SWD: Lecture Review) What is an account? An account is an accounting record of increases and decreases in a specific asset, liability, or owner’s equity item. For example, Softbyte (the company discussed in Chapter 1) would have separate accounts for Cash, Accounts Receivable, Accounts Payable, Service Revenue, and Salaries Expense. In its simplest form, an account consists of three parts: (1) a title, (2) a left or debit side, and (3) a right or credit side. Because the format of an account resembles the letter T, we refer to it as a T account. Debits and Credits The terms debit and credit are directional signals: Debit indicates left, and credit indicates VIEW DOCUMENT
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Ch 22 Mini Case

903 words - 4 pages | | | | | | | | | | | | Cost of marginal investment in Accounts Receivable: | | | | | | Total Variable Costs of annual sales = $43,803,000÷$1.5 * $0.5126 = | $ 14,968,945.20 | | | | Turnover of Accounts Receivable = 365÷27 = | 13.52 | | | | | AIARcurrent = $14,968,945÷ 13.52 = | $ 1,107,170.49 | | | | | | | | | | | | Proposed: | | | | | | | | | | | | | | Additional profit from sales = change in sales * contribution margin | | | | | = (.038 * $43,803,000)($1.5 - $0.5126) = | $ 1,643,541.12 | | | | | | | | | | | | Cost of marginal investment in Accounts Receivable VIEW DOCUMENT
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Accounting - 759 words

759 words - 4 pages U04a1 – UNIT 4 – INVESTMENTS IN INVENTORY AND ACCOUNTS RECEIVABLE – I. How Is Inventory Turnover Calculated? Inventory turnover ratio reflects how many times average inventory was produced and sold during the period (Libby et al). It means that it measures the number of times a company sells its inventory during the year. It is calculated using this formula: Inventory Turnover Ratio = Cost of goods sold (COGS). Average Inventory A high inventory turnover ratio indicated that the product is selling well. The product moves quickly through the production process to the ultimate customer VIEW DOCUMENT
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Classifying Balance Sheets and Financial Income

521 words - 3 pages benefit of that to the small business owner of manager is that it provides a working capital cushion that generates cash to meet short-term obligations and therefore gives the company flexibility in meeting its obligations, paying its people, and gives it the opportunity to take advantage of market conditions. The two other measurements of liquidity are very important to a business manager and/or owner. And one relates to the accounts receivable and the other relates to the inventory. And there is a ratio that relates to the number of days that the receivables – accounts receivable are outstanding. And the reason I mention this is accounts receivable and inventory, for most small businesses VIEW DOCUMENT
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Acc Entries

1834 words - 8 pages illustration of the likely journal entries.) Accounts Receivable $4,600 To determine if the balance in this account is accurate the accountant might review the detailed listing of customers who have not paid their invoices for goods or services. (This is often referred to as the amount of open or unpaid sales invoices and is often found in the accounts receivable subsidiary ledger.) When those open invoices are sorted according to the date of the sale, the company can tell how old the receivables are. Such a report is referred to as an aging of accounts receivable. Let's assume the review indicates that the preliminary balance in Accounts Receivable of $4,600 is accurate as far as the amounts that VIEW DOCUMENT
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Exercise Questions Intermediate Accounting Principles And Analysis

534 words - 3 pages ) Historical Q. Conservatism R. (Principle) Matching E3-1 Apr. 2 Cash 32,000 Equipment 14,000 Beverly Crusher, Capital 46,000 2 Secretary has not been paid yet, would reflect at a later date.(Apr.30) Apr. 3 Supplies 700 Accounts Payable 700 Apr. 7 Rent Expense 600 Cash 600 Apr. 11 Accounts Receivable 1,100 Service Revenue 1,100 Apr. 12 Cash 3,200 Consultation (non-service) 3,200 Apr. 17 Cash 2,300 Service Revenue 2,300 Apr. 21 Insurance Expense 110 Cash 110 Apr. 30 Salaries Expense 1,160 Cash 1,160 30 Supplies Expense 120 Supplies 120 VIEW DOCUMENT
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Acc/290problems Exercise

853 words - 4 pages dividends -2,000 Company's rent expense (800.00)$ Company paid salaries and wages expense -3,000 Company's utilities expense (500.00)$ Company increase in stockholder's equity 23,200.00$ (6,300.00)$ (c) Company's service revenue $ 9,500 Company's rent expense (800.00)$ Company paid salaries and wages expense (3,000.00)$ Company's Utilities expense (500.00)$ Total expences (4,300.00)$ Net income $ 5,200 Question E3-9 General Journal Month Date Account Titles / Explanation Debit (DR) Credit (CR) May 4 Accounts Payable 700.00$ Cash 700.00$ 7 Accounts Receivable 6,800.00$ Service Revenue 6,800.00$ 8 Supplies 850 Accounts Payable 850 9 Equipment VIEW DOCUMENT
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Solutions to Brief Exercises

2707 words - 11 pages | |400 | | | | | | | | |21 |Accounts Receivable |500 | | | | | Service Revenue | |500 | BRIEF EXERCISE 3-2 |Aug. | 2 |Cash VIEW DOCUMENT
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Hunter Marketing Inc

621 words - 3 pages 1. T accounts Cash Accounts Receivable Supplies on hand 7/1 50,000 7/6 800 7/13 4,900 7/20 1,900 7/8 960 7/9 2,430 7/8 960 7/23 6,320 7/20 1,900 7/11 375 7/15 3,500 7/18 2,000 7/30 2,300 7/30 400 Office Equipment Accumulated Depreciation Accounts Payable 7/5 10,250 7/15 3,500 7/5 10,250 Hunter Capital Service Revenue Rent Expense 7/18 2,000 7/1 50,000 7/9 2,430 7/6 800 7/13 4,900 7/23 6,320 Misc. Office Expense Office Salary Expense 7/11 375 7/30 VIEW DOCUMENT
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Tim Time Tome

852 words - 4 pages Finance : Chapter 3 Assigned Problems Solved! 1. Transactions. NLF Shares are issued for cash. Goods for inventory are sold for cash. Goods from inventory are sold on account. A fixed asset is sold for cash for less than book value. A fixed asset is sold for cash for more than book value. Corporate income tax is paid. Payment is made to trade creditors. Cash is obtained through a short-term bank loan. Cash is obtained through a long-term bank loan. A cash dividend is declared and paid. Accounts receivable are collected. Merchandise is purchased on account. Cash advances are made to employees. Minority interest in a firm is acquired for cash. Equipment is acquired for cash. + + + + + 0 0 0 VIEW DOCUMENT
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Week One Exercise Assignment Basic Accounting Equations

2273 words - 10 pages explanations) to record the preceding transactions and events. Account Description | Date | Debit | Credit | Jennifer Royall invested cash of $25,000 and land valued at $15,000 into the business | 05/01 | | | Cash | | 25,000 | | Land | | 15,000 | | Owners’ Equity | | | 35,000 | Provided $1,000 of services to Jason Ratchford, a client, on account. | 05/05 | | | Accounts Receivable | | 1,000 | | Revenue | | | 1,000 | Paid $1,250 of salaries to an employee | 05/09 | | | Salary Expense | | 1,250 | | Cash | | | 1, 250 | Acquired a new computer for $4,200 on account | 05/14 | | | Computer Equipment | | | 4,200 | Accounts Payable | | 4,200 VIEW DOCUMENT
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Go with the Flow Inc

660 words - 3 pages cash flow statement. Alternative 2 The acquisition of property, plant, and equipment on account should not be reflected in the statement of cash flows until actual payments have been made is the correct alternative. 3. Sale of Accounts Receivable Accounts receivable securitization is a popular form of off balance sheet financing. Such transactions are carried out by selling accounts receivable and receiving cash in return. These accounts receivable are due but still not collected. By creating a special purpose entity, the entity arranges the finance for purchasing the accounts receivable by issuing commercial paper backed by future stream of cash to be collected from the customers. In VIEW DOCUMENT
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Midterm Eddy's Cleaners

1109 words - 5 pages (A) Date Description Ref Debit Credit 1-Mar Cash 101 10244 L. Eddy, Capital 301 10244 1-Mar Equipment 157 5,620 Cash 101 2,810 Accounts Payable 201 2,810 Cleaning Supplies 128 1200 Accounts Payable 201 1200 Prepaid Insurance 130 1200 Cash 101 1200 Accounts Receivable 112 4800 Service Revenue 400 4800 Accounts Payable 201 2000 Cash 101 2000 Salaries Expense 726 VIEW DOCUMENT
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Trend Analysis

1974 words - 8 pages TREND ANALYSIS 1. COMMON - SIZE BALANCE SHEET ANALYSIS:   | Items | 2006 | 2007 | 2008 | 2009 | Assets |   | |   |   | A- | Current assets | 68.25% | 71.51% | 72.43% | 79.66% | I- | Cash and cash equivalents | 7.25% | 13.79% | 19.57% | 38.38% |   | Cash | 7.25% | 13.79% | 19.15% | 10.66% |   | Cash equivalents |   |   | 0.42% | 27.72% | II- | Short term investments |   | 5.51% | 0.21% | 1.05% |   | Short term investments |   | 5.51% | 0.35% | 1.05% |   | Provision for devaluation of short term investments |   |   | -0.14% |   | III- | Accounts receivable | 34.47% | 27.32% | 23.58% | 19.51% |   | Receivable from customers | 31.95% | 24.99% | 20.04% | 16.46 VIEW DOCUMENT
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Acc280

424 words - 2 pages E4-2 Goode Company Worksheet For the month ended April 30th, 2008 Adjusted Trial Income Balance Statement Balance Sheet Account Titles Dr. Cr. Dr. Cr. Dr. Cr. Cash 13,752 13,752 Accounts Receivable 7,840 7,840 Prepaid Rent 2,280 2,280 Equipment 23,050 23,050 Accumulated Depreciation 4,921 4,921 Notes Payable VIEW DOCUMENT
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Acc 557 Midterm Exam Part 2

1267 words - 6 pages ACC 557 MIDTERM EXAM PART 2 Question 1 Net income is gross profit less • financing expenses. • operating expenses. • other expenses and losses. • other expenses. Question 2 On November 2, 2014, Kasdan Company has cash sales of $6,000 from merchandise having a cost of $3,600. The entries to record the day's cash sales will include: • a $3,600 credit to Cost of Goods Sold. • a $6,000 credit to Cash. • a $3,600 credit to Inventory. • d a $6,000 debit to Accounts Receivable. Question 3 Glenn Company purchased merchandise inventory with an invoice price of $9,000 and credit terms of 2/10, n/30. What is the net cost of the goods if Glenn Company pays within the VIEW DOCUMENT
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Acc300 Week 2

896 words - 4 pages Problem Set 1 ACC/300 Problem Set 1 (Chapter 1 - P1-3A) On June 1, Beardsley Service Co. was started with an initial investment in the company of $22,100 cash. Here are the assets and liabilities of the company at June 30, and the revenues and expenses for the month of June, its first month of operations: Cash | $ 4,600 | Notes payable | $12,000 | Accounts receivable | 4,000 | Accounts payable | 500 | Service revenue | 7,500 | Supplies expense | 1,000 | Supplies | 2,400 | Maintenance and repairs expense | 600 | Advertising expense | 400 | Utilities expense | 300 | Equipment | 26,000 | Salaries and wages expense | 1,400 | In June, the company issued no additional stock VIEW DOCUMENT
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Van Den Borsh Corp

1288 words - 6 pages Problems – Chapter 16 1. Your consulting firm was recently hired to improve the performance of Shin-Soenen Inc, which is highly profitable but has been experiencing cash shortages due to its high growth rate. As one part of your analysis, you want to determine the firm’s cash conversion cycle. Using the following information and a 365-day year, what is the firm’s present cash conversion cycle? Average inventory = $75,000 Annual sales = $600,000 Annual cost of goods sold = $360,000 Average accounts receivable = $160,000 Average accounts payable = $25,000 Cash Conversion Cycle: Inventory conversion period (ICP) = Average inventory / Cost of goods sold per day VIEW DOCUMENT
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Accounting - 601 words

601 words - 3 pages MATTHEWS COMPANY Trial Balance August 31, 2012 | | | Before Adjustment | | After Adjustment | | | Dr. | | Cr. | | Dr. | | Cr. | Cash | | $10,012 | | | | $10,012 | | | Accounts Receivable | | 8,876 | | | | 9,535 | | | Supplies | | 2,318 | | | | 510 | | | Prepaid Insurance | | 3,916 | | | | 2,616 | | | Equipment | | 12,947 | | | | 12,947 | | | Accumulated Depreciation—Equipment | | | | $ 3,715 | | | | $ 4,501 | Accounts Payable | | | | 5,801 | | | | 5,801 | Salaries and Wages Payable | | | | 0 | | | | 1,142 | Unearned Rent Revenue | | | | 1,337 | | | | 792 | Owner’s Capital | | | | 14,133 VIEW DOCUMENT
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Week Two Exercise Assignment Revenue and Expenses

1518 words - 7 pages at a convention Unearned Revenue e The payment in part (d) from the client's point of view Prepaid Expense f Amounts paid on June 30 for a 1-year insurance policy Prepaid Expense g The bank loan payable in part (a) None of the foregoing h Repairs to the firm's copy machine, incurred and paid in June None of the foregoing 2. Understanding the closing process. Examine the following list of accounts: Note Payable Accumulated Depreciation: Building Alex Kenzy, Drawing Accounts Payable Product Revenue Cash Accounts Receivable Supplies Expense Utility Expense Which of the preceding accounts a. appear on a post-closing trial balance? Note Payable, Accounts VIEW DOCUMENT
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Group Assignment

1007 words - 5 pages Kudler Fine Foods: Automated Process of Accounting Information Systems Learning Team A Melanie Barnes, James Corradino, Carmelita Quito, Heather Romano, & Shawndele Stafford Accounting Information Systems/ACC542 Richard E. Westbay May 22, 2010 Characteristics of the system that support the recommended course of action Kudler Fine Foods is similar to any other business. Kudler uses payroll, accounts payable, accounts receivable, and inventory processes. Kudler would like to improve these four processes by incorporating the use of accounting information systems (AIS). The business must decide whether to purchase industry-specific software or develop customized software VIEW DOCUMENT
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Ratios Analysis Assignment

263 words - 2 pages Company Name:  CVS |RATIO |2011 |2010 |2009 | |CURRENT RATIO |1.56 |1.60 |1.43 | |CURRENT CASH DEBT COVERAGE RATIO |.51 |.41 |.31 | |INVENTORY TURNOVER |8.34 |7.24 |8.04 | |ACCOUNTS RECEIVABLE TURNOVER |19.52 |18.57 |18.21 |   Is the overall liquidity position improving, worsening, staying the same or cannot say VIEW DOCUMENT
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Accounting - 528 words

528 words - 3 pages effectiveness in extending credit as well as collecting debts. The receivables turnover ratio is an activity ratio, measuring how efficiently a firm uses its assets. This is the ratio of the number of times that accounts receivable amount is collected throughout the year. A high accounts receivable turnover ratio indicates a tight credit policy. A low accounts receivable turnover ratio indicates a collection problem, part of which may be due to bad debts. Times Interest Earned Ratio Tootsie Roll Industries Times Interest Earned Ratio is 145.24, Hersheys Company Ratios is 3.87,both of them have ability to meet its debt obligations, both of them more than 1 It is calculated by taking a VIEW DOCUMENT
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Benefits And Challenges For Erp

1272 words - 6 pages | | | | | | | |12/1/2015 |To Record Sale - Set of Vases |Accounts Receivable |240 | | | | |Sales Revenue | |240 | | | | | | | |12/1/2015 |To Record Expense of the Goods |Cost of Goods Sold |120 | | | |Sold VIEW DOCUMENT
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Financial Tests

2007 words - 9 pages . False 73. The form of organization that has limited liability for the owners is a: a. corporation b. partnership c. proprietorship d. cartel 100. |Long-term debt |$ 190 | |Cash | (1) | |Total stockholders' equity | (2) | |Total liabilities | (3) | |Accounts receivable VIEW DOCUMENT
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Financial Analysis

669 words - 3 pages ) in accounts receivable   – Increase (+ decrease) in inventory   – Increase (+ decrease) in other assets, excluding cash and cash equivalents   + Increase (– decrease) in accounts payable   + Increase (– decrease) in other current liabilities, excluding notes payable and debt   Cash from operations     Cash  from  operations  will  be  lower  than  working  capital  from  operations  when  current  assets  (e.g.,  accounts  receivable,  inventory,  and  other  non‐cash  assets)  increase  and  when  current  liabilities  (e.g.,  accounts  payable  and  other  current  liabilities, excluding notes payable and debt) decrease.   Accounts receivable and inventory could be increasing VIEW DOCUMENT
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Financial Accounting

2582 words - 11 pages six items 2.1 Items of inventory destroyed or damaged 2.2 Collectability of accounts receivable 2.3 Unfulfilled contract to supply books 2.4 Replacement cost of damaged PP&E 2.5 Cleaning up costs in May 2011 2.6 Receiving Government Assistance Conclusions Recommendations References Appendices EXECUTIVE SUMMARY This research report provides an analysis and evaluation of the current state of Milley Ltd which is a book publisher located in Brisbane. The company's office and warehouse suffered damage during the recent floods and storms. The circumstance resulted accounting issues about the presentation VIEW DOCUMENT
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Accounting Paper

1587 words - 7 pages . Expenses d. Accounts Receivable 14. The accounting cycle is a. the length of the time it takes to complete a set of financial statements after the books are closed b. a process that begins with adjusting entries and ends with the preparation of the financial statements c. applicable only to manual systems, not to computerized systems d. the sequence of procedures used by a business to process economic information and produce financial statements 15. The accrual basis of accounting recognizes a. revenues when cash is received b. expenses when cash is paid c. expenses when resources are consumed as VIEW DOCUMENT
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Accounting 301 Paper #1

533 words - 3 pages : is the personal or real property that is given to provide security. * Transferee: the receiving end of the asset. * Transferor: the entity that is transferring the asset. * Factoring: discounting accounts receivable on a nonrecourse, notification basis, so the account receivables can be sold to a transferee (the factor) with no recourse to the transferor. * Transfer of Receivables with Recourse: in a transfer of a receivable (partial, full, or grouped) with recourse, the transferor is obligated under provisions to provide full or limited recourse to the transferee. * Securitization: the process in which financial assets are turned into securities. Accounting for VIEW DOCUMENT
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1479 words - 6 pages month at a convention Unearned revenue e. The payment in part (d) from the client's point of view Prepaid expense f. Amounts paid on June 30 for a 1-year insurance policy Prepaid expense g. The bank loan payable in part (a) None of the foregoing h. Repairs to the firm's copy machine, incurred and paid in June None of the foregoing 2. Understanding the closing process. Examine the following list of accounts: Note Payable | Accumulated Depreciation: Building | Alex Kenzy, Drawing | Accounts Payable | Product Revenue | Cash | Accounts Receivable | Supplies Expense | Utility Expense | Which of the preceding accounts a. Appear on a post-closing trial balance VIEW DOCUMENT
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640 words - 3 pages . The Current Ratio ----decreased ----, due to ---assets ------, and increased----- in liabilities, which indicates a ---10% ------change in the ratio of assets to liabilities. The sharp drop in cash was offset by large rises in Net Accounts Receivable and Inventory, which are ordinarily unfavorable events also. However, if significant supplies were purchased (due to vendor discounts), the increase in Inventory could have been an astute business decision. The uncollected Accounts Receivables are troublesome.   1. The Quick Ratio --------. The main difference between the Current Ratio and the Quick Ratio is -9.49-------“inventory” in the Quick Ratio.   1. The Days Cash on Hand VIEW DOCUMENT
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1251 words - 6 pages data relate to Preston Company as of December 31, 20XX: Building $40,000 Accounts receivable $24,000 Cash 21,000 Loan payable 30,000 J. Preston, Capital 65,000 Land 21,000 Accounts payable ? **Prepare a balance sheet as of December 31, 20XX. (See Exhibit 1.1 and 1.4) Preston Company | | Balance Sheet | | December 31, 20XX | | | | | Assets | | Liabilities | Building VIEW DOCUMENT
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