西方财务会计课后题答案

1CHAPTER51. 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.内6.热 元Th条e安re嚼sp柜on竞si伙bi君li池ty狂f酿or朴m蜂ai管nt异ai基ni炕ng搞t摊he蹦a缩cc赢ou锁nt巡in汗g谅re仙co盒rd贿s香sh佳ou熊ld册b玻e甚se乏pa器ra熄te火d挺fr氏om云t鹅he加r脆e神sp采on莫si基bi世li盐ty阁f泳or有o义pe眨ra拖ti似on辣s周so叫t扰ha拆t躁th贫e诱ac娘co佣un盆ti愁ng蛋r蹄ec径or坐ds场c蝴an研s芒er供ve扛a巴s壮an熄i膜nd看ep逮en怎de援nt票c踏he敲ck麻o嘉n驼o崖p名er激at狂io步ns于.最7.因 晓Th淘e路in万di得vi猫du瓦al天a斜cc仓ou纯nt谷s鸦re屋ce剃iv挣ab恶le姑l蜜ed型ge啊r铃ac职co敞un糟ts海p裤ro困vi扶de帖b昏us宰in补es挥s米ma烟na蔬ge打rs焰i愿n慕fo碎rm舱at宜io喘n裙on秀t瓶he蒙s山ta盆tu狱s许of代i致nd棉iv庙id蛮ua可l姥cu递st撞om愈er软a面cc尼ou出nt盒s,尽w忽hi荣ch付i漏s百ne逆ce妇ss饲ar兄y候fo允r麦ma香na导gi务ng崇c摆ol搅le河ct杂io径ns化.炕Ma舌na搜ge方rs挡n扒ee刃d皇to隶k塞no砍w夹wh认ic让h均cu制st膝om俩er超s血ow毒e杆mo却ne拦y,晨h鱼ow踏m垂uc熟h洞th己ey兴o茎we挥,绘an驱d妨ho冬w扎lo潜ng垒t施he魂a沙mo测un阳t校ow户ed旦h御as努b隶ee鸣n甜ou缸t艘st厘an旧di网ng轻.台8.催 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Themostdifficultfraudstodetectarethosethatinvolvetheseniormanagementofacompanythatisinaconspiracytocommitthefraud.Theseniormanagershavethepowertoaccessmanypartsoftheaccountingsystem,whilethenormalseparationofdutiesissubvertedbyinvolvingmanypeopleinthefraud.Inaddition,theauthorizationcontrolissubvertedbecausemostoftheauthorizationpowerresidesintheseniormanagement.b. Overall,thistypeoffraudcanbestoppedifthereisstrongoversightofseniormanagement,suchasanauditcommitteeoftheboardofdirectors.Individual“whistleblowers”inthecompanycanmaketheirconcernsknowntotheindependentorinternalauditorswho,inturn,caninformtheauditcommittee.Theauditcommitteeshouldbeindependentofmanagementandhavethepowertomonitortheactionsofmanagement.Ex.5–51. Generalledgeraccounts:(e)；2. Subsidiaryledgeraccounts:(a),(b),(c),(d)Ex.5–6a. Cashreceiptsjournal；b.Cashreceiptsjournal；c. Generaljournal(notarevenuetransaction)d. Generaljournal；e. Cashreceiptsjournal；f. Cashreceiptsjournalg. Cashreceiptsjournal；h.Revenuejournal；i. Cashreceiptsjournal；j. GeneraljournalEx.5–7a. Cashpaymentsjournal；b. Purchasesjournal；c. Cashpaymentsjournal；d. Generaljournale. Generaljournal；f. Cashpaymentsjournal；g. Purchasesjournal；h.Cashpaymentsjournali. Generaljournal；j. Generaljournal；k.PurchasesjournalEx.5–8Nov. 3 Providedserviceonaccount;postedfromrevenuejournal. 9 GrantedallowanceorcorrectederrorrelatedtosaleofNovember3;postedfromgeneraljournal. 13 Receivedcashforbalancedue;postedfromcashreceiptsjournal.Ex.5–9 REVENUEJOURNAL PAGE8 Invoice Post. AccountsRec.Dr. Date No. AccountDebited Ref. FeesEarnedCr. 2006 1 Mar. 2 512 ConradCo. 790 1 2 8 513 OrlandoCo. 310 2 3 12 514 DrakeInc. 580 3 4 22 515 ElectronicCentral,Inc. 250 4 31 Total 1,930 5 CASHRECEIPTSJOURNAL PAGE12 Fees Accts. Post. Earned Rec. Cash Date AccountCredited Ref. Cr. Cr. Dr. 2006 1 Mar. 4 CMI,Inc. 240 240 1 2 19 DrakeInc. 530 530 2 3 27 FeesEarned 70 70 3 4 29 ConradCo. 790 790 4 5 31 FeesEarned 40 40 5 6 31 Total 110 1,560 1,670 6Ex.5–101. Generalledgeraccount:(c),(e),(h),(j),(k),(l)2. Subsidiaryledgeraccount:(a),(b),(d),(f),(g),(i)；3. Nopostingrequired:(m)Ex.5–111. Generalledgeraccount:(b),(c),(d),(f),(g),(i),(k),(l)2. Subsidiaryledgeraccount:(a),(e),(h)；3. Nopostingrequired:(j)Ex.5–12Feb. 6 Purchasedservices,supplies,equipment,orothercommoditiesonaccount;postedfrompurchasesjournal. 10 ReceivedallowanceorcorrectederrorrelatedtopurchaseofFebruary6;postedfromgeneraljournal. 16 Paidbalanceowed;postedfromcashpaymentsjournal.Ex.5–14Revenuejournal:(d),(i)；Cashreceiptsjournal:(a),(e)Purchasesjournal:(g),(h)；Cashpaymentsjournal:(b),(f)；Generaljournal:(c),(j)Ex.5–151. TheCashcolumnisfordebits(notcredits).2. TheOtherAccountscolumnisforcredits(notdebits).3. AbetterorderofcolumnswouldbetoplacetheOtherAccountsCr.columntotheleftoftheFeesEarnedCr.column. Arecommendedandcorrectedcashreceiptsjournalisasfollows: CASHRECEIPTSJOURNAL PAGE12DateAccountCreditedPost.Ref.Otheraccountscr.Feesearnedcr.Accountsrec.cr.Cashdr.1Ex.5–13PURCHASESJOURNALPAGE36OtherAccountsDr.DateAccountCreditedPostRef.AccountsPayableCr.CleaningSuppliesDr.AccountPostRef.Amount20071May3IndustrialProducts,Inc. 85 851212CarverPaperProducts,Inc. 205 2052317LiquidKleanSupplies 170 1703420FountainLaundryService 70 LaundryServiceExp.53704531Total 530 460705 CASHPAYMENTSJOURNAL PAGE41 Other Accounts Check Post. Accounts Payable Cash Date No. AccountDebited Ref. Dr. Dr. Cr. 2007 1 May 1 57 LiquidKleanSupplies 145 145 1 2 8 58 Equipment 18 450 450 2 4 15 59 FountainLaundryService 115 115 4 5 25 60 IndustrialProducts,Inc. 85 85 5 6 31 61 SalaryExpense 51 2,900 2,900 6 7 31 Total 3,350 345 3,695 71Ex.5–16a. REVENUEJOURNAL PAGE1DateInvoiceNo.AccountDebitedPost.Ref.Accts.Rec.Dr.FeesEarnedCr.SalesTaxPayableCr.1 June 16 1 A.Sommerfeld 315 300 15 12 19 2 K.Lee 126 120 6 23 21 3 J.Koss 84 80 4 34 22 4 D.Jeffries 126 120 6 45 26 5 J.Koss 273 260 13 56 28 6 K.Lee 63 60 3 67 30 987 940 47 78 (12) (41) (22) 8 JOURNAL PAGE1 Post. Date Description Ref.Debit Credit2006June 24 OfficeSupplies 14 168 FeesEarned 41 160 SalesTaxPayable 22 8ACCOUNTSRECEIVABLESUBSIDIARYLEDGERD.Jeffries Post. Date Item Ref. Dr. Cr. Balance2006June 22 R1 126 126J.Koss2006June 21 R1 84 84 26 R1 273 357K.Lee2006June 19 R1 126 126 28 R1 63 189A.Sommerfeld2006June 16 R1 315 315b.GENERALLEDGERAccountsReceivable 12 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr.2006June 30 R1 987 987 OfficeSupplies 142006June 24 J1 168 168 SalesTaxPayable 222006June 24 J1 8 8 30 R1 47 55FeesEarned 412006June 24 J1 160 160 30 R1 940 1,100c. 1. $987($126+$357+$189+$315) 2. $987Chapter61. Merchandisingbusinessesacquiremerchandiseforresaletocustomers.Itisthesellingofmerchandise,insteadofaservice,thatmakestheactivitiesofamerchandisingbusinessdifferentfromtheactivitiesofaservicebusiness.2. Yes.Grossprofitistheexcessof(net)salesovercostofmerchandisesold.Anetlossariseswhenoperatingexpensesexceedgrossprofit.Therefore,abusinesscanearnagrossprofitbutincuroperatingexpensesinexcessofthisgrossprofitandendupwithanetloss.3. a. Increase c. Decrease； b. Increase d. Decrease4. Undertheperiodicmethod,theinventoryrecordsdonotshowtheamountavailableforsaleortheamountsoldduringtheperiod.Incontrast,undertheperpetualmethodofaccountingformerchandiseinventory,eachpurchaseandsaleofmerchandiseisrecordedintheinventoryandthecostofmerchandisesoldaccounts.Asaresult,theamountofmerchandiseavailableforsaleandtheamountsoldarecontinuously(perpetually)disclosedintheinventoryrecords.5. Themultiple-stepformofincomestatementcontainsconventionalgroupingsforrevenuesandexpenses,withintermediatebalances,beforeconcludingwiththenetincomebalance.Inthesingle-stepform,thetotalofallexpensesisdeductedfromthetotalofallrevenues,withoutintermediatebalances.6. Themajoradvantagesofthesingle-stepformofincomestatementareitssimplicityanditsemphasisontotalrevenuesandtotalexpensesasthedeterminantsofnetincome.Themajorobjectiontotheformisthatsuchrelationshipsasgrossprofittosalesandincomefromoperationstosalesare

notasreadilydeterminableaswhenthe

multiple-stepformisused.7. Revenuesfromsourcesotherthantheprincipalactivityofthebusinessareclassifiedasotherincome.8. Salestocustomerswhousebankcreditcardsaregenerallytreatedascashsales.Thecreditcardinvoicesrepresentingthesesalesaredepositedbythesellerdirectlyintothebank,alongwiththecurrencyandchecksreceivedfromcustomers.Salesmadebytheuseofnonbankcreditcardsgenerallymustbereportedperiodicallytothecardcompanybeforecashisreceived.Therefore,suchsalescreateareceivablewiththecardcompany.Inbothcases,anyserviceorcollectionfeeschargedbythebankorcardcompanyaredebitedtoexpenseaccounts.9. Thedateofsaleasshownbythedateoftheinvoiceorbill.10. a. 2%discountallowedifpaidwithintendaysofdateofinvoice;entireamountofinvoiceduewithin60daysofdateofinvoice. b. Paymentduewithin30daysofdateofinvoice. c. Paymentduebytheendofthemonthinwhichthesalewasmade.11. a. Acreditmemorandumissuedbythesellerofmerchandiseindicatestheamountforwhichthebuyer'saccountistobecredited(credittoAccountsReceivable)andthereasonforthesalesreturnorallowance. b. Adebitmemorandumissuedbythebuyerofmerchandiseindicatestheamountforwhichtheseller'saccountistobedebited(debittoAccountsPayable)andthereasonforthepurchasesreturnorallowance.12. a. Thebuyer； b. Theseller13. Examplesofsuchaccountsincludethefollowing:Sales,SalesDiscounts,SalesReturnsandAllowances,CostofMerchandiseSold,MerchandiseInventory.14. CostofMerchandiseSoldwouldbedebited;MerchandiseInventorywouldbecredited.EXERCISESEx.6–1a. $490,000($250,000+$975,000–$735,000)；b. 40%($490,000÷$1,225,000)c. No.Ifoperatingexpensesarelessthangrossprofit,therewillbeanetincome.Ontheotherhand,ifoperatingexpensesexceedgrossprofit,therewillbeanetloss.Ex.6–2$15,710million($20,946million–$5,236million)Ex.6–3a. Purchasesdiscounts,purchasesreturnsandallowancesb. Transportationin；c. Merchandiseavailableforsale；d. Merchandiseinventory(ending)Ex.6–41. ThescheduleshouldbeginwiththeJanuary1,nottheDecember31,merchandiseinventory.2. Purchasesreturnsandallowancesandpurchasesdiscountsshouldbedeductedfrom(notaddedto)purchases.3. Theresultofsubtractingpurchasesreturnsandallowancesandpurchasesdiscountsfrompurchasesshouldbelabeled“netpurchases.”4. Transportationinshouldbeaddedtonetpurchasestoyieldcostofmerchandisepurchased.5. ThemerchandiseinventoryatDecember31shouldbedeductedfrommerchandiseavailableforsaletoyieldcostofmerchandisesold. Acorrectcostofmerchandisesoldsectionisasfollows:Costofmerchandisesold: Merchandiseinventory,January1,2006 $132,000 Purchases $600,000 Less: Purchasesreturnsandallowances $14,000 Purchasesdiscounts 6,000 20,000 Netpurchases $580,000 Addtransportationin 7,500 Costofmerchandisepurchased 587,500 Merchandiseavailableforsale $719,500 Lessmerchandiseinventory, December31,2006 120,000 Costofmerchandisesold $599,500Ex.6–5Netsales:$3,010,000($3,570,000–$320,000–$240,000)Grossprofit:$868,000($3,010,000–$2,142,000)Ex.6–6THEMERIDENCOMPANYIncomeStatementFortheYearEndedJune30,2006Revenues: Netsales $5,400,000 Rentrevenue 30,000 Totalrevenues $5,430,000Expenses: Costofmerchandisesold $3,240,000 Sellingexpenses 480,000 Administrativeexpenses 300,000 Interestexpense 47,500 Totalexpenses 4,067,500Netincome $1,362,500Ex.6–71. Salesreturnsandallowancesandsalesdiscountsshouldbedeductedfrom(notaddedto)sales.2. Salesreturnsandallowancesandsalesdiscountsshouldbedeductedfromsalestoyield"netsales"(notgrosssales).3. Deductingthecostofmerchandisesoldfromnetsalesyieldsgrossprofit.4. Deductingthetotaloperatingexpensesfromgrossprofitwouldyieldincomefromoperations(oroperatingincome).5. Interestrevenueshouldbereportedunderthecaption“Otherincome”andshouldbeaddedtoIncomefromoperationstoarriveatNetincome.6. ThefinalamountontheincomestatementshouldbelabeledNetincome,notGrossprofit. Acorrectincomestatementwouldbeasfollows:THEPLAUTUSCOMPANYIncomeStatementFortheYearEndedOctober31,2006Revenuefromsales: Sales $4,200,000 Less: Salesreturnsandallowances $81,200 Salesdiscounts 20,300 101,500 Netsales $4,098,500Costofmerchandisesold 2,093,000Grossprofit $2,005,500Operatingexpenses: Sellingexpenses $ 203,000 Transportationout 7,500 Administrativeexpenses 122,000 Totaloperatingexpenses 332,500Incomefromoperations $1,673,000Otherincome: Interestrevenue 66,500Netincome $1,739,500Ex.6–8a. $25,000；e.$40,000；b.$210,000；f.$520,000；c. $477,000；g. $757,500；d.$192,000；h. $690,000Ex.6–9a. Cash 6,900 Sales 6,900 CostofMerchandiseSold 4,830 MerchandiseInventory 4,830b. AccountsReceivable 7,500 Sales 7,500 CostofMerchandiseSold 5,625 MerchandiseInventory 5,625c. Cash 10,200 Sales 10,200 CostofMerchandiseSold 6,630 MerchandiseInventory 6,630d. AccountsReceivable—AmericanExpress 7,200 Sales 7,200 CostofMerchandiseSold 5,040 MerchandiseInventory 5,040e. CreditCardExpense 675 Cash 675f. Cash 6,875 CreditCardExpense 325 AccountsReceivable—AmericanExpress 7,200Ex.6–10ItwasacceptabletodebitSalesforthe$235,750.However,usingSalesReturnsandAllowancesassistsmanagementinmonitoringtheamountofreturnssothatquickactioncanbetakenifreturnsbecomeexcessive.AccountsReceivableshouldalsohavebeencreditedfor$235,750.Inaddition,CostofMerchandiseSoldshouldonlyhavebeencreditedforthecostofthemerchandisesold,notthesellingprice.MerchandiseInventoryshouldalsohavebeendebitedforthecostofthemerchandisereturned.Theentriestocorrectlyrecordthereturnswouldhavebeenasfollows: Sales(orSalesReturnsandAllowances) 235,750 AccountsReceivable 235,750 MerchandiseInventory 141,450 CostofMerchandiseSold 141,450Ex.6–11a. $7,350[$7,500–$150($7,500×2%)]b. SalesReturnsandAllowances 7,500 SalesDiscounts 150 Cash 7,350 MerchandiseInventory 4,500 CostofMerchandiseSold 4,500Ex.6–12(1) Soldmerchandiseonaccount,$12,000.(2) Recordedthecostofthemerchandisesoldandreducedthemerchandiseinventoryaccount,$7,800.(3) Acceptedareturnofmerchandiseandgrantedanallowance,$2,500.(4) Updatedthemerchandiseinventoryaccountforthecostofthemerchandisereturned,$1,625.(5) Receivedthebalanceduewithinthediscountperiod,$9,405.[Saleof$12,000,lessreturnof$2,500,lessdiscountof$95(1%×$9,500).]Ex.6–13a. $18,000；b. $18,375；c. $540(3%×$18,000)；d. $17,835Ex.6–14a. $7,546[Purchaseof$8,500,lessreturnof$800,lessdiscountof$154($7,700×2%)]b. MerchandiseInventoryEx.6–15OfferAislowerthanofferB.Detailsareasfollows: A B Listprice $40,000 $40,300 Lessdiscount 800 403 $39,200 $39,897 Transportation 625 $39,825 $39,897Ex.6–16(1) Purchasedmerchandiseonaccountatanetcostof$8,000.(2) Paidtransportationcosts,$175.(3) Anallowanceorreturnofmerchandisewasgrantedbythecreditor,$1,000.(4) Paidthebalanceduewithinthediscountperiod:debitedAccountsPayable,$7,000,andcreditedMerchandiseInventoryfortheamountofthediscount,$140,andCash,$6,860.Ex.6–17a. MerchandiseInventory 7,500 AccountsPayable 7,500b. AccountsPayable 1,200 MerchandiseInventory 1,200c. AccountsPayable 6,300 Cash 6,174 MerchandiseInventory 126Ex.6–18a. MerchandiseInventory 12,000 A