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Để lập và trình bày BCTC trung thực và hợp lý, doanh nghiệp phải:  Lựa chọn và áp dụng các chính sách kế toán phù hợp  Trình bày các thông tin, kể cả các chính sách kế toán, nhằm cung cấp thông tin phù hợp, đáng tin cậy, so sánh được và dễ hiểu  Cung cấp các thông tin bổ sung khi quy định trong CMKT không đủ để giúp cho người sử dụng có ...

14 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 736 | Lượt tải: 0

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...

87 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 1023 | Lượt tải: 0

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 ...

58 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 690 | Lượt tải: 0

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.

76 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 946 | Lượt tải: 0

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...

117 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 849 | Lượt tải: 0

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

96 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 755 | Lượt tải: 0

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.

67 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 807 | Lượt tải: 0

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)

69 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 831 | Lượt tải: 0

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.

67 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 1025 | Lượt tải: 0

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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