QS 8-8 Bank reconciliation LO P3 Nolan Company's cash account shows a $21,268 debit balance and its bank statement shows $19,711 on deposit at the close of business on June 30. Outstanding checks as of June 30 total $2,231. The June 30 bank statement lists $27 in bank service charges; the company has not yet recorded the cost of these services. In reviewing the bank statement, a $50 check written by the company was mistakenly recorded in the company’s books as $59. June 30 cash receipts of $3,801 were placed in the bank’s night depository after banking hours and were not recorded on the June 30 bank statement. The bank statement included a $31 credit for interest earned on the company’s cash in the bank. The company has not yet recorded interest earned. Prepare a bank reconciliation using the above information.

Answers

Answer 1

Answer: Please see explanation column for ansswer

Explanation:

A bank reconciliation is a document that reconciles or tallies  the cash balance on the company's books to the corresponding amount on its bank statement which helps a company or business check and monitor unauthorized cash transactions and rectify any inconsistency.

              Bank Reconciliation for Nolan Company in June 30

Bank Statement Balance                               $19, 711

Add:  

Deposit made                                                    $3, 801

                                                                          $23,512

Deduct:  

Outstanding checks                                          - $2,231  

Adjusted Bank Balance                                     $21,281

Cash Balance per Company's Records  $21,268

Add:

Interest earned                                                               $31

Error in recording check (59-50)                                   $9

                                                                                 $21,304

Deduct:

Service charges                                                         -$27

Adjusted Bank Balance                                        $21,281


Related Questions

Understanding cost behavior depends on all of the following except a.intangibles. b.relevant range. c.activity drivers. d.activity bases.

Answers

Answer:

a.intangibles.

Explanation:

The cost behavior refers to behavior in which it shows the changes in the cost if there is a change in any kind of activity

It can be based on given range, activity drivers, activity bases but not with the intangible cases as intangible refers to the asset which cannot be visible or even touched like intellectual properties i.e copyrights, patents, goodwill, etc

Hence, the correct option is a.

If Mikael decides to go out with his friends instead of study for his biology test, what is the opportunity cost?

Answers

Answer:

Studying his biology test

Explanation:

opportunity cost refers to the cost of the forgone alternative inorder to enjoy another service

If a firm's beta was calculated as 1.35 in a regression equation, a commonly-used adjustment technique would provide an adjusted beta of Group of answer choices zero or less. between 0.0 and 1.0. between 1.0 and 1.35. greater than 1.35.

Answers

Answer: between 1.0 and 1.35

Explanation:

The Market beta is 1 and for this reason all Betas will usually equal 1 on average because they will usually move towards 1.

This means that when adjusted, the Beta will move from it's current number towards 1 so when adjusted, the Beta will be between it's current figure and 1. In this case that is 1.35 so the beta will be between 1 and 1.35.

The formula however is;

Adjusted beta = 2/3(sample beta) + 1/3(1)

= 2/3(1.35) + 1/3

= 1.23

The adjusted figure is 1.23 which is between 1 and 1.35.

"What is the four-firm concentration ratio for an industry where the top nine firms having following distribution of sales: 20%, 12%, 11%, 10%, 9%, 3%, 6%, 4%, and 3%

Answers

Answer:

53%

Explanation:

The computation of the four-firm concentration ratio for an industry is shown below:

= 20% + 12% + 11% + 10%

= 53%

We simply added the top four ratios so that the four firm  concentration ratio  could come

ANd, the other given percentage would be ignored as it shows the less distribution of sales as compares to the top one

Hence, the ratio is 53%

Norred Corporation has provided the following information: Cost per Unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense 7.50 3.70 1.60 1.50 $ 045 Cost per Period 121,500 44,500 If 8,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to: A) $120,800 B) $134,300 C) $12,800 D) $121,500

Answers

Answer:

$134,300

Explanation:

Total indirect manufacturing cost = (Unit Produced * Variable manufactured overhead) + Fixed manufacturing overhead

= (8,000 * 1.60) + 121,500

=12,800 + 121,150

=$134,300

Hencc, the total amount of indirect manufacturing cost is $134,300

Whipple Corp. just issued 260,000 bonds with a coupon rate of 5.90 percent paid semiannually that mature in 25 years. The bonds have a YTM of 6.34 percent and have a par value of $2,000. How much money was raised from the sale of the bonds

Answers

Answer:

Amount raised = $236,027.47  

Explanation:

The value of the bond is the present value(PV) of the future cash receipts expected from the bond. The value is equal to present values of interest payment plus the redemption value (RV).

Value of Bond = PV of interest + PV of RV

The value of bond for Whipple Corp can be worked out as follows:

Step 1  

PV of interest payments

Semi annul interest payment  

= 5.6% × 2000 × 1/2 = 56

Semi-annual yield = 6.34%/2 = 3.17 % per six months

Total period to maturity (in months)

= (2 × 25) = 50 periods

PV of interest =  

56 × (1- (1+0.0317)^(-50)/0.0317)= 1395.49

Step 2  

PV of Redemption Value

= 2000 × (1.0317)^(-50)

= 420.105

Price of bond

= 1395.49 + 420.10

= $1815.60

The amount raised = price per bonds× Number of unit

= $1815.595× 260,000/2000=  $236,027.47  

Amount raised = $236,027.47  

___ are the criteria the firm uses to screen credit applicants in order to determine which of its customers should be offered credit and how much.

Answers

Answer:

Credit standards

Explanation:

The credit standard refers to the guidelines that are issued by the organization which analyzed whether the borrower is eligible for the loan or not. It could be checked by his or her credit score that reflects the full picture of borrower credit history i.e borrower is paying the amount of loan within in the given time or not or he is a defaulter that helps in deciding whether to offer credit or not and by how much

What program is used to determine​ employee's bonuses? A. time series B. exponential smoothing C. regression D. weighted moving averages

Answers

Answer:

The correct answer is: D. weighted moving averages

Explanation:

To determine employee bonuses, companies use the weighted moving average program.

This is an indicator that works using a calculation that ensures greater relevance to recent data, that is, there is a weighting factor that ensures that weights are differentiated, since it uses the multiplication of factors to differentiate weights in relation to different data.

So it is the ideal program for averaging employee bonuses.

Why would the top-level managers at Nutzandboltz, a hardware company, decide to invest free cash flow in product lines such as clothing or toys

Answers

Answer:

"To increase the level of diversification" is the right answer.

Explanation:

The justification why and how the high-level managers from Nutzandboltz, a technology firm, intend to invest earnings per share throughout market segments including such merchandise as well as accessories, would be to maximize the long term growth ratio. The other explanation may be to minimize the chances of their jobs.

So that the above is the correct answer.

The level of CQ among senior leaders is the most consistent variable linked to whether or not an organization functions in the world with a track record of dignity, respect, and social responsibility.
A. True
B. False

Answers

It is true because It is true because

1 points eBookPrintReferences Check my work Check My Work button is now disabled3Item 2Item 2 1 points Today, your dream car costs $65,500. You feel that the price of the car will increase at an annual rate 2.4 percent. If you plan to wait 4 years to buy the car, how much will it cost at that time

Answers

Answer:

$72,018.011

Explanation:

Calculation of how much will it cost at that time you plan to wait 4 years to buy the car

Using this formula

Cost =Car cost (Increase in price)^ Number of years

Let plug in the formula

Cost =$65,500(1+0.024)^4

Cost =$65,500(1.024)^4

Cost =$65,500(1.09951162)

Cost =$72,018.011

Therefore the amount that it will cost at that time you plan to wait 4 years to buy the car will be $72,018.011

Find the amount of the payment to be made into a sinking fund so that enough will be present to accumulate the following amount. Payments are made at the end of each period. ​$95 comma 00095,000​; money earns 66​% compounded semiannually for 2 and one half2 1 2 years

Answers

Answer:

PV= $81,947.83

Explanation:

Giving the following information:

Future value= $95,000

Interest rate= 0.03

Number of periods= 5

To calculate the initial investment required to reach the objective, we need to use the following formula:

PV= FV/(1+i)^n

PV= 95,000/(1.03^5)

PV= $81,947.83

Bechtel Machinery stock currently sells for $65 per share. The market requires a 14 percent return on the firm's stock. The company maintains a constant 8 percent growth rate in dividends. What was the most recent annual dividend per share paid on this stock?

Answers

Answer:

The most recent annual dividend paid per share on the stock is $3.61

Explanation:

The current price of the stock can be calculated using the constant growth model of DDM. The DDM values the stock based on the present value of the expected future dividends from the stock.

The formula for the price of the stock today under the constant growth model is,

P0 = D0 * (1+g) / (r - g)

Where,

D0 is the most recent dividend paidD0 * (1+g) is the dividend expected to be paid next periodr is the required rate of returng is the growth rate in dividends

To calculate the most recent annual dividend per share paid (D0), we use this formula for constant growth model and plug in the available values of all other variables.

65 = D0 * (1+0.08) / (0.14 - 0.08)

65 * (0.06) = D0 * (1.08)

3.9 / 1.08 = D0

D0 = $3.61

The production department in a process manufacturing system completed 94,000 units of product and transferred them to finished goods during a recent period. Of these units, 28,200 were in process at the beginning of the period. The other 65,800 units were started and completed during the period. At period-end, 16,700 units were in process. Compute the departments equivalent units of production with repect to direct materials under each of three seperate assumptions, using the weighted average method, then using the FIFO method

a. All direct materials are added to products when processing begins.
b. Beginning inventory is 40% complete to materials and conversion costs. Ending inventory is 75% complete as to materials and conversion costs
c. Beginning inventory is 60% complete as to materials and 40% complete as to conversion costs. Ending Inventory is 30% complete as to materials and 60% complete to conversion costs.

Answers

Answer:

Weighted Average Method.

a. 110,700 units

b.  106,525 units

c.  82,090 units

FIFO

a. 85,500 units

b.  95,245 units

c.  99,010 units

Explanation:

Calculation of equivalent units of production with respect to direct materials.

FIFO.

a. All direct materials are added to products when processing begins.

Materials

To finish Opening Work in Process                    0

Started and Completed                                  65,800

Closing Work in process (16,700 × 100%)       16,700

Total  equivalent units of production             85,500

b. Beginning inventory is 40% complete to materials and conversion costs. Ending inventory is 75% complete as to materials and conversion costs

Materials

To finish Opening Work in Process  (28,200 × 60%) 16,920

Started and Completed (65,800 × 100%)                   65,800

Closing Work in process (16,700 × 75%)                     12,525

Total  equivalent units of production                          95,245

c. Beginning inventory is 60% complete as to materials and 40% complete as to conversion costs. Ending Inventory is 30% complete as to materials and 60% complete to conversion costs.

Materials

To finish Opening Work in Process  (28,200 × 40%)  11,280

Started and Completed (65,800 × 100%)                   65,800

Closing Work in process (16,700 × 30%)                       5,010

Total  equivalent units of production                         82,090

Weighted Average Method.

a. All direct materials are added to products when processing begins.

Materials

Completed and transferred (94,000 × 100%) 94,000

Closing Work in process (16,700 × 100%)        16,700

Total  equivalent units of production              110,700

b. Beginning inventory is 40% complete to materials and conversion costs. Ending inventory is 75% complete as to materials and conversion costs

Materials

Completed and transferred (94,000 × 100%)            94,000

Closing Work in process (16,700 × 75%)                     12,525

Total  equivalent units of production                        106,525

c. Beginning inventory is 60% complete as to materials and 40% complete as to conversion costs. Ending Inventory is 30% complete as to materials and 60% complete to conversion costs.

Materials

Completed and transferred (94,000 × 100%)            94,000

Closing Work in process (16,700 × 30%)                       5,010

Total  equivalent units of production                          99,010

Juxipi Inc. is well known for having a stronger credit score than its competitors. that is why, buyers are more willing to buy promissory notes from Juxipi than its competitors. Which of the following short-term financing options is being offered by Juxipi Inc. in the given scenario?

a. Short-term bank loans
b. Factoring
c. Trade credit
d. Commercial paper

Answers

Answer:

d. Commercial paper

Explanation:

-Short-term bank loans is a loan that has to be paid back in a year.

-Factoring is when a company sells its accounts receivable to another company at a cheaper price.

-Trade credit is a credit that a supplier gives to its clients to make the payments later.

-Commercial paper is a promissory note used by companies to get money to cover short-term liabilities and has a period of time of up to a year.  

According to this, the answer us that the short-term financing option that is being offered by Juxipi Inc. in the given scenario is commercial paper.

A large company is accused of gender discrimination in wages. The following model has been estimated from the company's human resource information.
In (WAGE) = 1.439 + .0834 EDU + .0512 EXPER + .1932 MALE
Where WAGE is hourly wage, EDU is years of education. EXPER is years of relevant experience, and MALE indicates the employee is male How much more do men at the firm earn, on average?
a) $1.21 per hour more than females
b) 19.32% more than females
c) $19.32 per hour
d) $19, 320 more per year than females^2

Answers

Answer: b) 19.32% more than females

Explanation:

According to the model for calculating how wages are paid to employees, there is a .1932 coefficient attached to being a male employee. This means that 0.1932 (19.32% ) is added to an employees salary if they are males. This simply means that males are getting paid 19.32% more than other employees in the company which is this case are females.

A 3-year bond with 10% coupon rate and $1000 face value yields 8%. Assuming annual coupon payment, calculate the price of the bond. Group of answer choices

Answers

The group of answer choices are missing. Following is the complete question.

A 3-year bond with a 10% coupon rate and $1000 face value yield-to-maturity of 8%. Assuming annual coupon payments, calculate the price of the bond.  Group of answer choices

A. $857.96

B. $951.96

C. $1000.00

D. $1051.54

Answer:

The answer is d. $1051.54

Explanation:

To calculate the price of the bond, we need to first calculate the coupon payment per period. The bonds are annual bonds so the coupon payment is per year.

Coupon Payment = 1000 * 0.10  = $100

Total periods = 3

The formula to calculate the price of the bonds today is attached.

Bond Price = 100 * [( 1 - (1+0.08)^-3) / 0.08]  +  1000 / (1+0.08)^3

Bond Price = $1051.54

Choose the most accurate​ statement: If these projects are mutually exclusive​, which project should be chosen by the CEO of the firm if the​ CEO’s primary objective is to maximize shareholder​ value? Assume the opportunity cost of capital is​ 10% for both projects

Answers

Answer:

Project A is the better option than Project B.

Explanation:

The NPV of the project will decide which is the option with greater value to shareholders. As we can see that the NPV of Project A at 10% cost of capital is greater than the NPV of Project B at the same 10% cost of capital. So the best option here is Project A as is more in value than project B. Hence the CEO must select Project A.

Costs that are incurred in generating revenues during the period, but are not involved in the manufacturing process are referred to as Group of answer choices

Answers

The question is incomplete:

Costs that are incurred in generating revenues during the period, but are not involved in the manufacturing process are referred to as Group of answer choices

-Period costs

-Conversion costs

-Product costs

-Factory overhead costs

Answer:

Period costs

Explanation:

-Period costs are costs that can't be related to the production process but  to a period of time and they help to earn profits and are recorded as an expense, for example, comissions and administrative expenses.

-Conversion costs is the amount of money that the company uses to transform the raw materials into finished goods.

-Product costs refer to all the costs incurred by a business to create a product.

-Factory overhead costs refers to the costs incurred by a business to create a product but that can't be related to the production process, for example, factory utilities and repairs.

According to this, the answer is that the costs that are incurred in generating revenues during the period, but are not involved in the manufacturing process are referred to as period costs because these are costs that help the company to earn money but that can't be traced to a specific stage of the production process.

Nabors Company reported the following current assets and liabilities for December 31 for two recent years: Dec. 31, Current Year Dec. 31, Previous Year Cash $1,430 $1,710 Temporary investments 3,120 3,840 Accounts receivable 7,150 2,610 Inventory 2,340 2,300 Accounts payable 6,500 5,100 Required: a. Compute the quick ratio on December 31 of both years. If required, round your answers to one decimal place. Quick Ratio December 31, current year December 31, previous year b. Is the quick ratio improving or declining?

Answers

Answer:

a. Quick ratio for current year =2.16

   Quick ratio for current year =2.05

b. Improving

Explanation:

A.

To find quick ratios we need to divide current assets by current liabilities

Quick Ratio = [tex]\frac{currentasssets}{currentliabilities}[/tex]

Current assets                         Dec 31 current year      Dec 31 previous year

Cash                                                  $1,430                                $1,710

Temporary investment                    $3,120                               $3,840

Accounts receivable                        $7,150                               $2,610

Inventory                                         $2,340                                $2,300

Total current assets                      $14,040                              $10,460

Current liability                              

Account payable                            $6,500                                $5,100

Quick Ratio                                     [tex]\frac{14040}{6500 }[/tex]                                 [tex]\frac{10460}{5100}[/tex]

Quick Ratio                                      2.16                                  2.05

                         

B.

As you can see above that in the previous year Nabors company had a quick ratio of 2.05 but it has slightly increased by 0.11 in the current year.  

Answer:

Quick Ratio for the current year = 3.78

Quick Ratio for the previous year = 1.6

Explanation:

Nabors Company

                               Dec. 31, Current Year         Dec. 31, Previous Year

Cash                                    $1,430                                      $1,710

Temporary investments      3,120                                     3,840

Accounts receivable            7,150                                   2,610

Inventory                              2,340                                  2,300

Accounts payable               6,500                                   5,100

Quick Ratio = Cash + Cash Equivalents + Accounts Receivables/ Accounts Payables

Quick Ratio for the current year = $ 1430+ 3120 + 7150/ 6500

                                                      = 24570/6500=  3.78

Quick Ratio for the previous year = $ 1710+ 3840 + 2610/ 5100

                                                      = 8160/5100=  1.6

A quick ratio less than 1.0 means that the current liabilities exceed the quick assets.  a rule of thumb the quick ratio must have a value greater than 1.0 to conclude that the company is unlikely to face near term liquidity problems. . A value less than 1.0 raises the liquidity concerns unless the a company can generate enough cash from inventory sales or if much of its liabilities are not due until late in the next period.

Similarly a value greater than 1.0 can hide a liquidity problem if payable are due shortly and receivables are not collected late until next period.

It is improving.

A retired married customer, age 73, has a portfolio that is invested in Blue Chip stocks and Treasury bonds that provides current income. The customer is concerned that he is paying a very high Federal and State combined income tax rate. An appropriate recommendation for this customer would be to diversify part of his portfolio into an investment in:

Answers

Answer:

The answer is Municipal bonds

Explanation:

Municipal bonds are securities(debt securities) issued by states, cities, counties etc. It is generally issued to fund capital project like construction of roads, schools etc.

Municipal bonds are generally valued for being exempt from federal, state or local taxes taxes. Hence, the reason why the customer should invest in this type of bond since the customer is being concerned about high tax that he has been paying.

Winkin contributes property with a value of $45,000 and Blinkin contributes property with a value of $90,000 to form Boat Corp in exchange for 25 and 50 shares of Boat, respectively. Which shareholder qualifies for Section 351 deferral of any gain or loss

Answers

Answer:

Winkin, with 25 shares of Boat Corporation, qualifies for Section 351 deferral of any gain or loss.

Explanation:

IRC Section 351 has this major requirement; it only applies to the exchange of property for voting stock in the corporation. If any shareholder involved in the transaction receives equity for something other than voting stock, e.g. services; the transaction may not qualify for tax deferral.

Zen Inc. manufactures two types of products, the G.1 and the T.1 models. The manufacturing process consists of two principal departments: production and assembly. The production department has 58 skilled workers, each of whom works 7 hours per day. The assembly department has 25 workers, who also work a 7-hour shift. On an average, to produce a G.1 model, Zen Inc. requires 3.5 labor hours for production and 2 labor hours for assembly. The T.1 model requires 4 labor hours for production and 1.5 labor hours in assembly. The company anticipates selling at least 1.5 times as many T.1 models as G.1 models. The company operates five days per week and makes a net profit of $130 on the G.1 model, and $150 on the T.1 model. Zen Inc. wants to determine how many of each model should be produced on a weekly basis to maximize net profit. Formulate the problem.Let the number of G.1 product produced each week be G.Let the number of T.1 product produced each week be T.Formulate the problem.MaxabG +Spell checkTsubject toSpell checkG +Spell checkT ?Spell check(production labor constraint)Spell checkG +Spell checkT ?Spell check(assembly labor constraint)T ?Spell checkG (constraint reflecting demand)G, T ?Spell check(non-negativity conditions)

Answers

Explanation:

Below is the problem formulation:

Workers:

Production dept. — 58

Assembly dept. — 25

Available work hours each day for each employee per Department:

Production dept. — 7

Assembly dept. — 7

Average Required Labor Hours per Model:

G.1— Production 3.5; Assembly 2

T.1— Production 4; Assembly 1.5

Net Profit per Model

G.1— $130

T.1— $150

Constraints:

For Labor Hours:

Production

i) 3.5G ≤ 7

ii) 4T≤ 7

Assembly

i) 2G ≤ 7

ii) 1.5T ≤ 7

Objective function: Max Z= 130G+ 150T

Coronado Industries developed the following data for the current year: Beginning work in process inventory $190000 Direct materials used 94000 Actual overhead 238000 Overhead applied 166000 Cost of goods manufactured 214000 Total manufacturing costs 570000 Coronado Industries's ending work in process inventory is

Answers

Answer:

Ending WIP= $546,000

Explanation:

Giving the following information:

Beginning work in process inventory $190,000

Cost of goods manufactured 214,000

Total manufacturing costs 570,000

To calculate the ending work in process, we need to use the following formula:

cost of goods manufactured= beginning WIP + direct materials + direct labor + allocated manufacturing overhead - Ending WIP

214,000= 190,000 + 570,000 - Ending WIP

Ending WIP= $546,000

Oral Roberts Dental Supplies has annual sales of $5,625,000. 80% are on credit. The firm has $475,000 in accounts receivable. Compute the value of the average collection period.

Answers

Answer:

The answer is 38 days

Explanation:

The average collection period is the number of days it takes a company to convert its credit sales to cash

Average collection period = (account receivables/average credit sales) x 360 days

Credit sales = 80% of $5,625,000

=0.8 x $5,625,000

=$4,500,000.

Average collection period is therefore,

($475,000/$4,500,000) x 360 days

=0.10555556 x 360days

=38 days

QS 9-4 Interest-bearing note transactions LO P1 On November 7, 2017, Mura Company borrows $190,000 cash by signing a 90-day, 12% note payable with a face value of $190,000. (Use 360 days a year. Do not round your intermediate calculations.) 1. Compute the accrued interest payable on December 31, 2017.

Answers

Answer:

The accrued interest payable  on December 31, 2017 is $15,453.33.

Explanation:

When Mura Company signs a 90-day, 12% note payable the entries are as follows :

Cash $190,000 (debit)

Note Payable $190,000 (credit)

On December 31, 2017 when Interest acrues on the loan the entries are as follows :

Note : Two months interest or 61 days interest would have expired

Interest Expense $15,453.33 (debit)

Note Payable $15,453.33 (credit)

Interest expense = $190,000 × 12% × 61/90

                            = $15,453.33

Conclusion :

The accrued interest payable  on December 31, 2017 is $15,453.33.

A machine that cost $36,000 and on which $26,500 of depreciation had been recorded was disposed of for $10,200. Indicate whether a gain or loss should be recorded, and for what amount.

Answers

Answer:

The Gain of $700.

Explanation:

For the computation of gain or loss first we need to find out the book value which is shown below:-

Book value = Purchase cost - Accumulated Depreciation

= $36,000 - $26,500 = $9500

Gain or Loss = Selling Price - Book Value

= $10,200 - $9500

= $700

So, there is a

The Gain of $700 as selling price is more than the book value

Therefore for computing the gain or loss we simply applied the above formula.

Consider the following cash flows: Year Cash Flow 2 $ 22,200 3 40,200 5 58,200 Assume an interest rate of 9 percent per year. a. If today is Year 0, what is the future value of the cash flows five years from now?

Answers

Answer:

Total FV= $134,711.26

Explanation:

Giving the following information:

Cash Flow:

Cf2= $22,200

Cf3= $40,200

Cf5= $58,200

Interest rate= 9 percent per year.

To calculate the future value, we need to use the following formula on each cash flow:

FV= PV*(1+i)^n

Cf2= 22,200*(1.09^3)= 28,749.64

Cf3= 40,200*(1.09^2)= 47,761.62

Cf5= 58,200

Total FV= $134,711.26

A financial concept known as "face value" refers to a security's nominal or monetary value as indicated by its issuer. The Total Face Value is $134,711.26.

The given data is:

Cash Flow:

Cf2= $22,200

Cf3= $40,200

Cf5= $58,200

Interest rate= 9 percent per year.

The face value will be calculated as:

FV= PV*(1+i)^n

Cf2= 22,200*(1.09^3)= 28,749.64

Cf3= 40,200*(1.09^2)= 47,761.62

Cf5= 58,200

Total FV= $134,711.26.

The initial cost of the stock, as stated on the certificate, serves as the face value for stocks. In the case of bonds, it refers to the sum that is normally paid in $1,000 increments to the holder at maturity. Bond face values are frequently referred to as "par value" or just "par."

The term "face value" refers to the nominal or monetary worth of a security; the issuing party declares the face value. A stock's face value is its initial purchase price, as stated on its certificate; a bond's face value is the amount that must be paid to the bond's issuer.

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Bonds with a face amount $1,000,000, are sold at 96. The entry to record the issuance is
A. Cash 1,000,000
Premium on Bonds Payable 40,000
Bonds Payable 960,000
B. Cash 960,000
Premium on Bonds Payable 40,000
Bonds Payable 1,000,000
C. Cash 960,000
Discount on Bonds Payable 40,000
Bonds Payable 1,000,000
D. Cash 960,000
Bonds Payable 960,000

Answers

Answer:

Option C is correct

Explanation:

The cash proceeds from the bond issuance is 96% of its face value i.e 96%*$1,000,000=$960,000

The discount on bonds payable=Face value-cash proceeds

The discount on  bonds payable=$1,000,000-$960,000=$40,000

The appropriate entries would be to credit bonds payable with $1000,000 while cash and discount on bonds payable are debited with $960,000 and $40,000 respectively

In its 2014 annual report, Campbell Soup Company reports beginning-of-the-year total assets of $8,113 million, end-of-the-year total assets of $8,323 million, total sales of $8,268 million, and net income of $807 million.

a. Compute Campbell?s asset turnover.

b. Compute Campbell?s profit margin on the sale.

c. Compute Campbell?s return on an asset using (1) asset turnover and profit margin and (2) net income.

Return on assets
(1) Assets turnover and profit margin _____%
(2) Net income _____%

Answers

Answer:

a. The asset turnover is $1.0061

b. The profit margin on the sale is 9.7605%

c. The return on an asset is 9.82%

Explanation:

a. In order to calculate the company asset turnover we would have to make the following calculation:

asset turnover=Turnover/Average operating assets

According to the given data:

Turnover=$8,268 million

Average operating assets=beginning-of-the-year total assets+nd-of-the-year total assets

Average operating assets=$8,113 million+$8,323 million

Average operating assets=$8,218 million

Therefore, asset turnover=$8,268 million/$8,218 million

asset turnover=$1.0061

b. In order to calculate the company profit margin on the sale we would have to make the following calculation:

profit margin on the sale=Net income*100/sales

Net income=$807 million

Therefore, profit margin on the sale=$807 million*100/$8,268 million

profit margin on the sale=9.7605%

c. In order to calculate the company return on an asset we would have to make the following calculation:

return on an asset=Assets turnover*Profit margin

return on an asset=$1.0061*9.7605%

return on an asset=9.82%

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