Journal DATE ACCOUNTS AND EXPLANATIONS DEBIT CREDIT Bad Debts Expense ($350,000.02) 7,000 Allowance for Bad Debts 7,000
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1 (5 min.) S 10-3 Bad Debts Expense ($350,000.02) 7,000 Allowance for Bad Debts 7,000 Balance sheet: Accounts receivable $40,000 Less Allowance for Bad Debts (7,000) Accounts receivable, net $33,000 (5-10 min.) S Accounts Receivable 400,000 Sales Revenue 400, Cash at Bank 420,000 Accounts Receivable 420, Allowance for Bad Debts 6,000 Accounts Receivable 6, Bad Debts Expense ($400,000.02) 8,000 Allowance for Bad Debts 8,000 (10 min.) S Dec. 31 Bad Debts Expense ($2,200 $2,000) 200 Allowance for Bad Debts 200
2 AGEING SCHEDULE: Age of Accounts Receivable Over 60 Days Total Receivables 0-60 Days Amount receivable $70,000 $4,000 $74,000 % bad 2% 20% Amount bad $1,400 + $800 = $ 2,200 Allowance for Bad Debts Bal. before adjustment 2,000 Bad debt expense X = 200 Balance needed based on aging schedule 2,200 (10 min.) S Bad Debts Expense 2,000 Accounts Receivable 2,000 Wrote off bad debts. 2. Accounts Receivable at June 30: Balance, May 31 $14,000 June Revenue on account 20,000 Less: Collections on account. (19,000) Write-offs.. (2,000) Balance, June 30.. $13,000 Rassler does not expect to collect all $13,000 of the accounts receivable because he will probably fail to collect from some clients.
3 (5 min.) S 10-8 DATE ACCOUNTS AND EXPLANATIONS Accounts Receivable American Express 9,800 Credit-Card Discount Expense ($10,000.02) 200 Sales Revenue 10,000 Recorded credit-card sales. Cash at Bank 7,880 Bankcard Discount Expense ($8, ) 120 Sales Revenue 8,000 Recorded bankcard sales. (10 min.) E 10-6 Req. 1 Interest for: 2007 ($80, /12). $4, ($80, /12). 2,400 Req. 2 a. Bill receivable: Synergy Bank b. Bill payable: Chris Spanos c. Interest revenue: Synergy Bank d. Interest expense: Chris Spanos Req. 3 Payoff at 30 November 20X1: Principal $80,000 Interest ($80, /12)... 4,200 Total... $84,200
4 (10-15 min.) E 10-7 DATE ACCOUNTS AND EXPLANATIONS Apr. 1 Bill Receivable Carroll Fadal 10,000 Cash at Bank 10,000 June 6 Bill Receivable Turf Masters 9,000 Sales Revenue 9, Interest Receivable 260* Interest Revenue 260 *($10, /12) + ($9, /360) = $260 $200 $60 (20-30 min.) P 10-7 DATE 20X1 July 1 ACCOUNTS AND EXPLANATIONS 40,000 Bill Receivable Kmart Sales Revenue 40,000 Dec. 31 Interest Receivable ($40, /12) 1,800 Interest Revenue 1, Bad Debts Expense ($14,400 $11,300) 3,100 Allowance for Bad Debts 3,100 20X2 Apr. 1 Cash at Bank 42,700 Bill Receivable - Kmart 40,000 Interest Receivable 1,800 Interest Revenue ($40, /12) 900 June 23 Bill Receivable Artesian Supplies 9,000 Sales Revenue 9,000
5 Aug. 22 Accounts Receivable Artesian Supplies [$9,000 + ($9, /360)] 9,150 Bill Receivable Artesian Supplies 9,000 Interest Revenue ($9, /360) 150 DATE ACCOUNTS AND EXPLANATIONS 20X2 Nov. 16 Bill Receivable Crane & Co. 20,000 Cash at Bank 20,000 Dec. 5 Cash at Bank 9,150 Accounts Receivable Artesian Supplies 9, Interest Receivable 300 Interest Revenue ($20, /360) 300 Req. 1 (15-20 min.) Decision Case 2 Bad-debt expense: Allowance method ($150,000.04). $6,000 Direct write-off method... 3,900 Decrease in profit under allowance method.. $2,100 Req. 2 Accounts receivable at the end of $14,000 Less: Allowance for bad debts ($6,000 $3,900). (2,100) Expected amount to collect... $11,900 Explanation: Profit is less under the allowance method because Bad Debts expense is greater. (10 min.) S 11-5 Req. 1. First-year depreciation: Straight-line ($35,000,000 - $5,000,000) / 5 years... $6,000,000 Units-of-production [($35,000,000 - $5,000,000) / 30,000 hours] $5,000,000 x 5,000 hours... Reducing-balance ($35,000,000 / 5 years x 1.5)... $10,500,000
6 2. Carrying amount: Straight- Line Units-of- Production Reducing- Balance Cost... $35,000,000 $35,000,000 $35,000,000 Less Accumulated depreciation... (6,000,000) (5,000,000) (10,500,000) Carrying amount... $29,000,000 $30,000,000 $24,500,000 Partial-year depreciation: Straight-line ($80,000 - $8,000) / 5 years x 9/12.. $10,800 (10 min.) S Req. 1 Any revaluation increment would be credited to Asset Revaluation Reserve account. Req. 2 Accumulated depreciation would be nil if the revaluation was made at the end of the 30 June 20X2 financial year. Req. 3 Asset Revaluation Reserve $4,000,000 Buildings $4,000,000 (5-10 min.) E 11-1 Land: $80,000 + $300,000 + $2,000 + $3,000 + $5,000 = $390,000 Land improvements: $50,000 + $10,000 + $6,000 = $66,000 Building: $500,000 Truelove will depreciate the land improvements and the building. Allocation of cost to lots: (10-15 min.) E 11-3 Lot Valuation Proportion Allocated Cost 1 $50,000 $50,000 / $180,000 =.278 $150,000 x.278 = $41, ,000 60,000 / 180,000 = ,000 x.333 = 49, ,000 70,000 / 180,000 = ,000 x.389 = 58,350 Totals $180, $150,000
7 DATE ACCOUNTS AND EXPLANATIONS Land 1 41,700 Land 2 49,950 Land 3 58,350 Cash 150,000 (10-15 min.) E General DATE ACCOUNT TITLES AND EXPLANATIONS 20X1 Jul. 1 Accumulated Depreciation - Property 500,000 Property 1,500,000 Asset Revaluation Reserve 2,000,000 20X2 Jun. 30 Depreciation Expense 175,000 ($3,500,000 20) Accumulated Depreciation - 20X3 20X4 20X5 Property 175,000 Same entry Same entry Jun. 30 Depreciation Expense 175,000 Accumulated Depreciation - Property 175,000 20X5 Jul. 1 Accumulated Depreciation - Property ($175,000 x 4) 700,000 Asset Revaluation Reserve 300,000 Property 1,000,000
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