西方财务会计课后题答案

CHAPTER51.Theknowledgethatjobrotationispracticedandthatoneemployeemayperformanother’sjobatalaterdatetendstodiscouragedeviationsfromprescribedprocedures.Also,rotationhelpstodiscloseanyirregularitiesthatmayoccur.2.Authorizingcompletecontroloverasequenceofrelatedoperationsbyoneindividualpresentsopportunitiesforinefficiency,errors,andfraud.Thecontroloverasequenceofoperationsshouldbedividedsothattheworkofeachemployeeisautomaticallycheckedbyanotheremployeeinthenormalcourseofwork.Asystemfunctioninginthismannerhelpspreventerrorsandinefficiency.Fraudisunlikelywithoutcollusionbetweentwoormoreemployees.3.Toreducethepossibilityoferrorsandembezzlement,thefunctionsofoperationsandaccountingshouldbeseparated.Thus,oneemployeeshouldnotberesponsibleforhandlingcashreceipts(operations)andmaintainingtheaccountsreceivablerecords(accounting).4.No.Combiningtheresponsibilityforrelatedoperations,suchascombiningthefunctionsofpurchasing,receiving,andstoringofsupplies,increasesthepossibilityoferrorsandfraud.5.Thecontrolprocedurerequiringthatresponsibilityforasequenceofrelatedoperationsbedividedamongdifferentpersonsisviolatedinthissituation.Thisweaknessintheinternalcontrolmaypermitirregularities.Forexample,theticketseller,whileactingastickettaker,couldadmitfriendswithoutaticket.6.Theresponsibilityformaintainingtheaccountingrecordsshouldbeseparatedfromtheresponsibilityforoperationssothattheaccountingrecordscanserveasanindependentcheckonoperations.7.Theindividualaccountsreceivableledgeraccountsprovidebusinessmanagersinformationonthestatusofindividualcustomeraccounts,whichisnecessaryformanagingcollections.Managersneedtoknowwhichcustomersowemoney,howmuchtheyowe,andhowlongtheamountowedhasbeenoutstanding.8.Themajoradvantagesoftheuseofspecialjournalsaresubstantialsavingsinrecord-keepingexpensesandareductionofrecord-keepingerrors.9.a.250；b.None10.a.250；b.111.a.Sometimefollowingtheendofthecurrentmonth,oneoftwothingsmayhappen:(1)anoverduenoticewillbereceivedfromHoffmanCo.,and/or(2)aletterwillbereceivedfromHofferCo.,informingthebuyeroftheoverpayment.(Itisalsopossiblethattheerrorwillbediscoveredatthetimeofmakingpaymentiftheoriginalinvoiceisinspectedatthetimethecheckisbeingwritten.)b.Thescheduleofaccountspayablewouldnotagreewiththebalanceoftheaccountspayableaccount.Theerrormightalsobediscoveredatthetimetheinvoiceispaid.c.Thecreditorwillcalltheattentionofthedebtortotheunpaidbalanceof$1,000.d.Theerrorwillbecomeevidentduringtheverificationprocessattheendofthemonth.Thetotaldebitsinthepurchasesjournalwillbelessthanthetotalcreditsby$2,000.12.a.No,theerrorwillnotcausethetrialbalancetotalstobeunequal.b.No,thesumofthebalancesinthecreditorsledgerwillnotagreewiththebalanceoftheaccountspayableaccountinthegeneralledger.费13.才伴a.猛校Cash稍payme威ntsj钉ourna步l璃；身照b.众慢Purch督ases潜journ愈al冒；手焰c.适梳Cash罢payme鸟ntsj渴ourna艳l症金d.撤建Purch喊ases积journ礼al扯；鄙鸦e.妙牌Cash抄payme毛ntsj撇ourna图l色14.碎弄Anel傻ectro坏nicf高ormi愤sas颜oftwa顷rewi办ndow果that宴provi仆dest阁hein病puts栏fora舒part饮icula尽rtra惹nsa下c更tion.渴For衣examp辽le,a棕chec背kfor陡mpro冰vides幻the屈input吨s(pa蜜yee,债amoun黑t旬,dat目e)fo忍rac御ashp奶aymen涉ttra趋nsact踩ion.扑Anel炊ectro宰nici厉nvoic但epro露vides蜻the共input吓s(cu蚊stome溉r,am汇ount辩sold,气item沃sold访)for屯reco渗rding钩reve痒nues陆earne芒don蛋a抵c皮count森.乞15.代浓Theu绩seof爷cont释rolli既ngac顷count嫌sto猪verif鞭ythe业accu蹲racy邮ofsu宰bsidi返arya听ccoun拌tsis笛used镇ina盗manu活alsy轮stem.典Ina砍comp笑u聚t数erize茂dsys根tem,券itis谁assu悠medt箭hatt观heco拿mpute就rwil压lacc司urate密lysu减mthe宇indi笨vidua蛋ltra姥nsact窜ions锤inth哀esub孔sidia潜ryac嘴count把sin捐deter湿minin移gthe坛aggr符e岭gate触balan这ce.T捡hus,序there洋isn倦onee贴dfor扁cont遭rolli跳ngac琴count假sfor李cont壳rolli陡ngth没eacc紫u革racy渔ofth示eind衔ividu昆alpo数sting钥s.怨16.储浴Fora啄utoma岂teds芦ystem星stha逼tuse六elec耳troni邀cfor蛾msth肺espe棍cial惹journ韵alsa彩reno抽tuse喇dto辆recor猜dori阅ginal保tran胳sacti榆ons.追Rathe剩r,el谦ec-tr避onic叛forms何capt释uret眯heor挣igina仪ltra垄nsact擦iond域etail陶from桑ani凉nvoic遵e,fo踏re艘x给ample矮,and棕auto手matic搅ally荣post决thet注ransa导c的tion役detai啊lsto自the症appro朋priat鲁eled障gera孕ccoun窑ts.姜17.煤感E-com秘merce遥can徒beus折edby络abu暗sines仗sto警condu朵cttr缝ansac沙tions因dire毁ctly则with新custo问mers.吃Thus鼻,an驶order治can浅ber姨e杏ceive湾ddir烟ectly馆from哄the喝custo劈mer’s蝴Inte窑rnet盒input课and鼠cash并canb栏erec境eived茂from产the逼credi踏tcar赖d.Ma豪nyti烦mes,给thec饭ashi并srec女eived炸prio隔rto续actua约llys吵hippi艳ngth惯epro跌duct,斩resu染lting说ina兽fast宵erre介venue鹊/coll兰ectio怒ncyc隙le.R届educi世ngpa众perwo隶rkth区rough静outt西hecy描clea篮lsoi伟mprov些esth晋eeff秆i孙cienc眨yof在thep粥roces就s.Fo办rexa鸡mple,起all仗ofth踏eacc贤ounti锤ngtr赛ansac还tions纺can残befe豪daut乡omati闲cally芳from疑the尝initi涨alWe回b-bas侦edi陶n艇puts.赔Ex.5茫–1给Asan乡inte胡rnal罗audit统or,y赢ouwo夸uldp萍robab醒lydi镇sagre可ewit违hthe诊chan己gein百poli楚cy.F锡irst霉Chart虏erha破ssom失enor楚malb驰usine留ssri股skas者socia侨tedw铜ithd跳efaul备ton谈bank荡loans掀.One倒way挤tohe颂lpmi例nimiz迎ethi季sis隔toca活reful象lyev掌aluat补eloa撞napp际licat秘ions.秤Larg蛋eloa命nspr她esent处grea隙terr纤iski茎nthe小even烤tof就d症e腐fault滑than谅dos该malle搭rloa针ns.T飞hus,狠itis截reas爱onabl腾eto助have甲more匀than阴onep喷erson录invo雷lved塌inma柿king扎thed钉ec远i舍sion初togr乒anta蝇larg尝eloa迅n.In炮addi厉tion,迹loan笑ssho昆uldb建egra爪nted抬onth吗eirm宵erits吃,not法ont披heba零siso循f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ep浆urcha猴sesr恶eturn丛ora先l惭lowan梅ce.铃12.燥嘱a.瞧叠Theb茅uyer学；搬间b.嗓烧Thes忍eller馅13.伞皆Examp少leso料fsuc誉hacc交ounts色incl顾udet凑hefo蓝llowi叼ng:S衔ales,拾Sale害sDis钓count娱s,Sa三lesR洲eturn鸣sand垂Allo忌w遭ances胃,Cos英tof粗Me顺r据chand迁iseS早old,候Merch丘andis嫂eInv打entor步y.喊14.蔬徒Cost闷ofMe霞rchan侍dise器Sold公would院bed制e卷b抹ited;匪Merc嘴handi喷seIn米vento汉rywo笼uldb善ecre菌di胖ted.绸EXERC厕ISES愈Ex.6杆–1栋a.博竹$490,尝000(赖$250,妄000+载$975汪,000略–$73谊5,000幕)埋；婆b.亿君40%(乎$490,较000÷胜$1,2糖25,00眉0)填c.狮差No.I期fope蹲ratin宇gexp拌enses叫are赵less移than雪gross诸prof附it,t宅here澡will候bea饱neti刃n哑come.往Ont沟heot约herh姨and,就ifop紧erati膊ngex向pense竭sexc坊eedg属ross惊profi宾t,th浇erew驰ill芝bea片net购loss.膨Ex.6己–2柿永$15,7兽10mi械llion疾($20叛,946向milli诵on–驻$5,23幻6mil忌lion)他Ex.6恐–3铅a.灰炒Purch内ases箱disco零unts,滨purc漏hases以retu液rnsa刊ndal惕lowan排ces崇b.园胆Trans李porta脉tion耍in聋；旱c.姨耕Merch便andis矿eava用ilabl苍efor削sale什；表d.霞贤Merch斤andis陆einv腔entor端y(en邀ding)蔽Ex.6巷–敬4括1.袋涝Thes溉chedu疗le站shou惹ldbe破ginw舰itht融heJa伟nuary沃1,n锐otth袋eDec匹ember周31,绿merch狠andis眨einv尽entor券y.脱2.叼坐Purch屠ases敬retur奉nsan啦dall耍owanc靠esan捕dpur扣chase桃sdis挎count轿ssho叛uldb奴eded黄ucted临from凭(not颂adde漫dto)构pu售r武chase杰s.袜3.炉趣Ther佳esult拖ofs右ubtra浪cting巾purc米hases征retu狼rnsa各ndal幼lowan吵cesa浪ndpu维rchas馋esdi名s宿count锤sfro玉mpur省chase痒ssho亚uldb跳elab摩eled碰“net查purch酿ases.窗”悄4.撕唐Trans棕porta堡tion坚insh音ould劈bead楚dedt废onet辰purc悉hases唤toy酷ield唯cost匆ofme乘rchan高dise分purch框ased.骨5.坝亮Them李ercha漂ndise变inve粉ntory率atD凤ecemb猪er31耗shou母ldbe滑dedu咱cted销from抬merch问andis很eava拳ilabl暑efor帽sale摧toy涨ield软cost胡ofme瓜rchan疼dise剃sold.蛙挠Acor低rect决cost暴ofme慧rchan匠dise婆sold干secti凑onis洋asf秀ollow宝s:抄Cost痒ofme旦rchan剩dise圣sold:政渣Merch坟andis传einv园entor筹y,Ja弊nuary酱1,2誓006坑袭沾长自$132,测000恳桂Purch妄ases握记津朋$600,承000匀鞠Less:刃纤Purch武ases愤retur息nsan帐dall没owanc忌es漆错$14,0恒00猜侨露参Purch箱ases跌disco袭unts呜就议循6,000青柔乞20,00挖0绸前Netp侵urcha重ses橡止稻燕$580,犹000磨鱼Addt缓ransp戏ortat震ioni裹n仓词离徒愿7,500艳意嗓Cost没ofme暖rchan篮dise号purch割ased询敢右题喷糖587,5往00欢烂Merch览andis阵eava府ilabl喷efor咱sale趣勇止霞园$719,奇500非郊Less牺merch恶andis颈einv粥entor博y,炊绳柜Decem今ber3厦1,20指06请灭尽箱上争120,0穷00唉蛋Cost刻ofme灯rchan煌dise切sold温傲赤略根$599,炭500本Ex.6赤–芽5响Nets慨ales:云$3,0歼10,00企0($3免,570,扁000–哗$320继,000究–$24折0,000医)成Gross闭prof偶it:$共868,0蛇00($楚3,010非,000乞–$2,午142,0冶00)葛Ex.6越–穿6员THEM惹ERIDE训N荡COMP败ANY烈Incom墓eSta慰temen易t拒Fort幕heYe这arEn悟dedJ祸une3起0,20形06临Reven衬ues:塑勿Nets冲ales蒙惨些衡$5,40农0,000白纠Rent滨reven迷ue娘鸟微保包30,00煎0毙封粪Total黄reve徐nues督课臂饲$5,43伙0,000姓Expen纤ses:膏殊Cost称ofme陕rchan雄dise叔sold谅堪食$3,24谷0,000芳煎Selli议ngex眼pense鸣s雹研尚480,0脸00劝象Admin礼istra送tive蚂expen扎ses氏趋伙300,0弹00垃练Inter圾este蹦xpens渣e背菊胡着47,50巨0霞伴于Total驰expe脊nses被材侮待畏4,067旋,500查Neti皇ncome近挥垂穿$1,36假2,500然Ex.6字–断7拐1.裙典Sales集retu含rnsa家ndal序lowan选cesa捏ndsa继lesd晋iscou乖ntss见hould蹲bed窄educt角edfr设om(n绞otad险dedt戚o)sa排les.颠2.仍沫Sales粮retu膝rnsa技ndal赞lowan变cesa升ndsa熔lesd飘iscou葡ntss订hould俗bed旱educt乳edfr染omsa苗lest欢oyie呆ld"n四etsa异les"驳(not卡gross耐sale写s).野3.辉诚Deduc汗ting嚷thec帐osto胃fmer李chand捡ises叙oldf顷romn爸etsa资lesy村ields圆gros全spro路fit.语4.骂颤Deduc韵ting干thet意otal鸟opera紧ting业expen坛sesf把romg希ross屑profi赶twou尖ldyi议eldi碌ncome膛from葡oper范ation累s(or俊oper帮a丙t毒ingi收ncome滑).客5.孙寨Inter钱estr寻evenu画esho默uldb搅erep瞧orted链unde读rthe终capt底ion“品Other衫inco榆me”a溪ndsh慈ould读bead挠dedt滔oI贿n麦come予from但opera该tions绑toa进rrive仇atN授etin昨come.株6.比奸Thef虚inal怕amoun搜ton拉thei窄ncome耐stat胖ement稠shou勒ldbe纳labe弹ledN竟etin烛come,李not靠Gross踢prof业it.涂芽Acor孝rect极incom邻esta爽temen展twou锡ldbe仓asf党ollow怜s:腊THEP幻LAUTU及SCOM考PANY吼Incom请eSta啦temen贱t卧Fort乔heYe既arEn略dedO肌ctobe窄r31,共2006鼻Reven级uefr挪omsa垃les:叠蚂Sales权秧缝泪$4,20香0,000弟俊Less:眠荣Sales胀retu苏rnsa厚ndal仙lowan差ces鸦橡耕$81,2归00廊究尤番Sales侦disc茂ounts悉俭腾助20,30蝇0辟增毛101,5略00家局包Nets爱ales恭厕辣盲址$4,09吨8,500栏Cost南ofme均rchan愿dise趟sold脚傻揭坦旷甲2,093成,000料Gross壶prof村it具泊栗催萝$2,00士5,500鞠Opera猎ting遗expen重ses:料华Selli棚ngex呀pense兼s演甲距优$袖忆203,0危00厦应Trans石porta司tion路out烦拴踢产7,500哀忘Admin阅istra义tive悉expen雷ses删创逮凶蛇122,0扰00芬凳欲Total嫌oper弹ating策expe哀nses夹扰厨以渣虑332,5枝00俱Incom轰efro稿mope阳ratio荐ns领念揪膀裂$1,67放3,000短Other浑inco炉me:漠仗Inter逗estr秤evenu固e疏臣错至材蝇66,50术0缩Neti策ncome拆帽柄赠斑$1,73精9,500晶Ex.6归–暗8扁a.很志$25,0控00辈；钞e.$40域,000刺；庆b.$21什0,000斧；策f.$52强0,00搭0美；腹c.挣若$477,预000采；赴g.贴脊$757,成500正；怠d.$19伸2,000呆；端h.烈原$690,诊000赢Ex.6亚–镰9盘a.蛇刊Cash抵锦6,900担圆抖Sales距同耳6,900滨渴Cost绝ofMe露rchan虹dise午Sold遮只4,830紫吐谱Merch在andis蔑eInv所entor趁y搅耗南4,830悼b.施愁Accou洲ntsR琴eceiv荣able府由7,500佛蹄迅Sales乌拣陪7,500牙原Cost惩ofMe胆rchan捉dise邪Sold物汗5,625州唇晴Merch掀andis盈eInv必entor承y陶们饥5,625拍c.碍远Cash轨榜10,20士0缘奖微Sales呜踏朱10,20府0绍绘Cost散ofMe么rchan恶dise胖Sold夏作6,630巧颜散Merch出andis仙eInv帖entor初y勾妇拦6,630赖d.具冲Accou奥ntsR俊eceiv衡able—耳Ameri引canE讽xpres碰s够锡7,200湾性旱Sales校尖事7,200第绢Cost寇ofMe匹rchan女dise展Sold镜鸭5,040确乞灯Merch翼andis欣eInv灶entor苏y俊蔽叨5,040念e.蝴狮Credi峰tCar采dExp洞ense功擦675考崭撇Cash蓬研目675夜f.骤壮Cash状绣6,875玉长Credi枣tCar奖dExp孕ense爽槐325佳折忌Accou欧ntsR兵eceiv践able—页Ameri伟canE暗xpres衡s解逗三7,200粉Ex.6允–1伤0跨Itwa欺sacc签eptab中leto俱debi蒸tSal榆esfo峡rthe迟$235括,750.文Howe幅ver,杨using俯Sale靠sRet镜urns英andA赖llowa聚nces欺assis晨tsma速nagem半enti秒nmon秆itori狭ngth宫eamo码unto军fret除urns雹soth仗atqu曲icka雅ction霸can戏beta巾keni娃fret命urns买becom冰ee鹊x坝cessi弱ve.休Accou杀ntsR授eceiv币able叼shoul债dals傍ohav模ebee旱ncre祝dited明for续$235,吗750.变Inad沫ditio窃n,Co艘stof屑Merc瓶ha程n竿dise测Sold塌shoul筒donl立yhav起ebee威ncre若dited陶for照thec滥osto尼fthe档merc雅handi叼seso酬ld,n恢otth昨esel纪ling厨price枪.Mer甜chand拨iseI铁nvent枝orys腾hould捷also咽have距been吧debi陕tedf见orth奔ecos贺tof径them吴ercha比ndise坊r度e快turne单d.Th舌eent翁ries振toco朱rrect萄lyre酒cord尊ther暗eturn民swou最ldha周vebe蛇enas糠foll钓ows:扮晶Sales谜(or音Sales雄Retu民rnsa马ndAl迫lo耽w眉ances死)李嘴235,7辱50谋禽剖Accou萄ntsR树eceiv瓣able狠活贞235,7前50培过Merch孔andis罚eInv强entor怨y隐恋141,4尚50薄牛侦Cost犬ofMe膛rchan怖dise派Sold泼惰障141,4佩50紫Ex.6溉–11聪a.殃蛇$7,35勒0[$7洒,500孩–$15星0($7宋,500副×2%)挤]忽b.馅拿Sales争Retu酬rnsa艇ndAl酿lowan棉ces咽岂7,500拣织车Sales冬Di霸s猛count萌s纺详古150允忙绞Cash酷摄罢7,350墨璃Merch膨andis政eInv总entor辣y委抖4,500指旱泼Cost防ofMe伪rchan早dise复Sold惊豪控4,500木Ex.6衔–12尿(1)厕吸Sold系merch悦andis织eon险accou渔nt,$蚊12,00肤0.哄(2)造讽Recor刑dedt含heco舅stof峰the听merch蛙andis寸esol具dand狠redu他cedt樱heme欢rchan菠dise链inven旁tory绩accou猛nt,$抖7,800统.肤(3)堪炼Accep刮teda胀retu透rnof续merc虚handi椅sean印dgra命nted途anal倍lowan预ce,$仰2,500窗.夫(4)只捞Updat命edth代emer黄chand刚isei友nvent山orya搅ccoun阔tfor际the撑cost党oft牙heme饺rchan胳dise复r毛e偷turne京d,$1帝,625.库(5)副砌Recei凑vedt梦heba个lance妥due且withi描nthe天disc瓶ount烛perio坏d,$9凝,405.捉[Sal冒eof彩$12,0渗00,l泉essr富eturn假of$练2,500倚,les粗sdis惯count狗of$杀95(1让%×$纸9,500齐).]收Ex.6吊–13愿a.爷出$18,0母00绣；阻b.伯狂$18,3赢75框；奖c.澡牢$540琴(3%×励$18,坡000)豪；泊d.坝俭$17,8改35霸Ex.6项–14舅a.器涉$7,54凉6[Pu正rchas狮eof吵$8,50妇0,le部ssre都turn则of$8裳00,l言essd马iscou戚ntof伍$154割($7,村700×侮2%)]驼b.率冷Merch顺andis血eInv化entor贤y逼Ex.6姑–15觉Offer企Ais他lowe争rtha敏noff俘erB.槐Deta库ilsa雕reas全foll荷ows:敌量丸左垄A千凯允弓B渠详结List盗price林嘱叨$40,0瓦00孙要$40,3贵00腿暑Less惭disco构unt岭桌藏事800怎烈佛403竭拜喂激杰$39,2尘00绍咬$39,8退97突惹Trans