会计学财务会计分册答案.pdfVIP

会计学财务会计分册答案

【篇一：会计学：企业决策的基础exercises-chapter4

答案】

4–2

ex.4–3

ex.4–4

solutionstoexercises

a.bookvalueb.materiality

c.matchingprincipled.uecordedrevenuee.adjustingentries

f.unearnedrevenueg.prepaidexpenses

h.

none(thisisanexampleof―depreciationexpense.‖)

incomestatement

balancesheet

adjusting

entry

abneidneidcineiineidneidneideneid

dnedf

ineinedi

a.rent

expense

240,000

prepaid

rent240,000

torecordrentexpenseformay($1,200,000?5months=

$240,000permonth).b.unearnedticket

revenue148,800

ticket

revenue148,800

torecordearningportionofseasonticketrevenuerelatingto

mayhomegames.

a.(1)interest

expense375

interestpayable375

$50,000x9%annualratex1/12=$375.(2)accounts

receivable10,000

consultingfeesearned10,000

torecordtendaysofunbilledconsultingfeesat$1,000per

day.

b.c.

ex.4–5a.thebalanceoftwa’sadvanceticketsalesaccount

representsunearnedrevenue—

thatis,amountscollectedfromcustomerspriortorendering

therelatedservices(airtravel).astwahasanobligationto

rendertheseservices,theadvancedticketsalesaccount

appearsamongtheliabilitiesintwa’sbalancesheet.

b.twanormallyreducesthebalanceofthisliabilityaccountby

renderingservicesto

customers—thatis,byprovidingflightsforwhichthe

customershavepurchasedtickets.onsomeoccasions,

however,twareducesthebalanceofthisliabilitybymaking

cashrefundstocustomers.

ex.4–6

ex.4–7

a.1.interest

expense1,200

interest

payable1,200

torecordinterestaccruedonbankloanduringdecember.2.

depreciationexpense:officebuilding

1,100

accumulateddepreciation:officebuilding1,100

torecorddepreciationonofficebuilding