• Kế toán tài chính - Chương 21: Accounting for leasesKế toán tài chính - Chương 21: Accounting for leases

    The term of the noncancelable lease is 6 years with no renewal option. The equipment has an estimated economic life of 6 years. The cost of the asset to the lessor is $343,000. The fair value of the asset at January 1, 2010, is $343,000. The asset will revert to the lessor at the end of the lease term at which time the asset is expected to have a...

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  • Kế toán tài chính - Chương 20: Accounting for pensions and postretirement benefitsKế toán tài chính - Chương 20: Accounting for pensions and postretirement benefits

    BE20-7: Shin Corporation had a projected benefit obligation of $3,100,000 and plan assets of $3,300,000 at January 1, 2010. Shin’s also had a net pension actuarial loss of $465,000 in accumulated OCI at January 1, 2020. The average remaining service period of Shin’s employees is 7.5 years. Instructions: Compute Shin’s minimum amortization of the ...

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  • Kế toán tài chính - Chương 18: Revenue recognitionKế toán tài chính - Chương 18: Revenue recognition

    Completed Contract Method Companies recognize revenue and gross profit only at point of sale—that is, when the contract is completed. Under this method, companies accumulate costs of long-term contracts in process, but they make no interim charges or credits to income statement accounts for revenues, costs, or gross profit.

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  • Kế toán tài chính - Chương 17: InvestmentsKế toán tài chính - Chương 17: Investments

    Illustration (Single Security): Graff Corporation purchases $100,000, 10 percent, five-year bonds on January 1, 2009, with interest payable on July 1 and January 1. The bonds sell for $108,111, which results in a bond premium of $8,111 and an effective interest rate of 8 percent. Graff records the purchase of the bonds on January 1, 2009, as follow...

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  • Kế toán tài chính - Chương 16: Dilutive securities and earnings per shareKế toán tài chính - Chương 16: Dilutive securities and earnings per share

    BE16-2: Yuen Corp. has outstanding 2,000, $1,000 bonds, each convertible into 50 shares of $10 par value common stock. Assume Yuen wanted to reduce its annual interest cost and agreed to pay the bond holders $70,000 to convert. Journal entry at conversion: Bonds payable

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  • Kế toán tài chính - Chương 15: Stockholders’ equityKế toán tài chính - Chương 15: Stockholders’ equity

    BE15-4: (Variation) Ravonette Corporation issued 300 shares of $10 par value common stock and 100 shares of $50 par value preferred stock for a lump sum of $13,500. The common stock has a market value of $20 per share, and the value of the preferred stock is unknown.

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  • Kế toán tài chính - Chương 14: Long - Term liabilitiesKế toán tài chính - Chương 14: Long - Term liabilities

    How do you calculate the amount of interest that is actually paid to the bondholder each period? (Stated rate x Face Value of the bond) How do you calculate the amount of interest that is actually recorded as interest expense by the issuer of the bonds? (Market rate x Carrying Value of the bond)

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  • Kế toán tài chính - Chương 13: Current liabilities and contingenciesKế toán tài chính - Chương 13: Current liabilities and contingencies

    Sept. 1 - Purchased inventory from Orion Company on account for $50,000. KC records purchases gross and uses a periodic inventory system. Oct. 1 - Issued a $50,000, 12-month, 8% note to Orion in payment of account. Oct. 1 - Borrowed $75,000 from the Shore Bank by signing a 12-month, zero-interest-bearing $81,000 note.

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  • Kế toán tài chính - Chương 11: Depreciation, impairments, and depletionKế toán tài chính - Chương 11: Depreciation, impairments, and depletion

    Changes in Depreciation Rate Accounted for in the period of change and future periods (Change in Estimate) Not handled retrospectively Not considered errors or extraordinary items

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  • Kế toán, kiểm toán - Chương 09: Inventories: Additional valuation issuesKế toán, kiểm toán - Chương 09: Inventories: Additional valuation issues

    Generally seller retains title to the merchandise. Buyer recognizes no asset or liability. If material, the buyer should disclose contract details in footnote. If the contract price is greater than the market price, and the buyer expects that losses will occur when the purchase is effected, the buyer should recognize losses in the period during...

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