会计学原理练习题18.ppt

Chapter 18 – Managerial Accounting Concepts and Principles Click on links Exercise 18-7 page 763 Balance Sheet Identification and Preparation Exercise 18-7 Exercise 18-7 Algo Exercise 18-8 page 763 Cost of Goods Manufactured and Cost of Goods Sold Calculation Exercise 18-8 Exercise 18-8 Algo Exercise 18-9 page 764 Cost of Goods Sold Calculation Exercise 18-9 Exercise 18-9 Algo Exercise 18-12 page 765 Manufacturing statement preparation Exercise 18-12 Exercise 18-12 Algo Exercise 18-13 page 765 Income Statement preparation Exercise 18-13 Exercise 18-13 Algo Copyright ? 2013 by The McGraw-Hill Companies, Inc. All rights reserved. Exercise 18-7 page 763 18 - 2 Exercise 18-7 page 763 Sun Fresh Foods Salomon Skis Mfg. Account Company 1 Company 2 Cash $7,000 $5,000 Raw materials inventory 0 42,000 Merchandise inventory 45,000 0 Goods in process inventory 0 30,000 Finished goods inventory 0 50,000 Accounts receivable, net 62,000 75,000 Prepaid expenses 1,500 900 Prepare the current asset section for each company from this information. Current assets: Current assets: Cash $7,000 Cash $5,000 Accounts receivable, net 62,000 Accounts receivable, net 42,000 Merchandise inventory 45,000 Raw materials inventory 30,000 Prepaid expenses 1,500 Goods in process inventory 50,000 Total current assets $115,500 Finished goods inventory 75,000 Prepaid expenses 900 Total current assets $202,900 Partial Balance Sheet December 31, 2013 Merchandise inventory Salomon Skis Mfg. Partial Balance Sheet December 31, 2013 Current assets for two different companies at calendar year-end 2013 are listed here. One is a manufacturer, Salomon Skis Mfg., and the other, Sun Fresh Foods, is a grocery distribution company. Merchandiser Sun Fresh Foods 18 - 3 Exercise 18-7 page 763 Algorithm Prepare the current asset section for each company from this informa