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Ch06
Course: BU 227, Fall 2009School: Charleston Law
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ACCOUNTING AUserPerspective Third FINANCIAL Canadian Edition Hoskin Fizzell Chapter 6 Cash,TemporaryInvestments,and Accounts&NotesReceivable 2 Cash Assetwithprobablefuturevalue Purchasingpower Mediumofexchange Ownershipisevidencedbypossession Difficulttocontrol Needforinternalcontrolprocedures 3 CashValuationMethods Recordatfacevalue Valueisassumednottochange Canadianpractice...
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ACCOUNTING
AUserPerspective
Third
FINANCIAL Canadian Edition
Hoskin Fizzell
Chapter
6
Cash,TemporaryInvestments,and Accounts&NotesReceivable
2
Cash
Assetwithprobablefuturevalue Purchasingpower Mediumofexchange Ownershipisevidencedbypossession Difficulttocontrol
Needforinternalcontrolprocedures
3
CashValuationMethods
Recordatfacevalue
Valueisassumednottochange Canadianpractice Resultsofacompanysactivitiescanbe measuredbyamonetaryunittheCanadian dollar
Unitofmeasureassumption
4
InternalControlSystems
Controltopreventlossortheft Safeguardingofallassets Policiesandproceduresestablishedfor handlingofassets
5
InternalControlSystems
Effectivesystemsshouldinclude:
Physicalmeasurestoprotectassetsfromtheft andvandalism Separationofduties Aneffectiverecordkeepingsystem
6
InternalControlSystems
Bankreconciliation
Ensuresthattheaccountingrecordsagree withthebankrecords Differencesmaybeduetotiming,incomplete date,anderrors Normallymadeeverymonth
7
BankReconciliationForthe MonthofMarch
Balance per bank statement Add: Outstanding deposit Deduct: Outstanding cheques Adjusted cash balance Balance per cash account Deduct: Bank charges NSF cheque Adjusted cash balance $ 9,043.92 1,035.62 10,079.54 528.67 $ 9,550.87 $ 9,763.42 25.75 186.80 $ 9,550.87
8
BankReconciliation
Theappropriatecashbalanceis$9,550.87 Journalentrytoadjustthecashaccount
SEBankchargeexpense25.75 AAccountsreceivable186.80 ACash 212.55
9
BankReconciliation
Reconcilingitemsinclude:
Outstandingcheques Outstandingdeposits Bankservicecharges Errorsinrecordingitems Anyotheritemthataffectscash
10
ControlMeasures
Thepersonwhoreconcilesthebank accountshouldnotbethepersonwhois responsibleforthebankaccountorthe accountingrecords Sufficientcashshouldbereadily accessibletopayexpenses
11
TemporaryInvestments
Cashmaybeinvestedinmarketable securities
Temporary(shortterm)investments Debtorequityinterestinanotherentity
12
ValuationMethods
Historicalcost
Changesinmarketvaluehavenoeffect Arealizedgainorlossisrecognizedwhenthe securitiesaresold
13
ValuationMethods
Marketvalue
Changesinmarketvaluearerecognizedas unrealizedgainsorlosses Otherincomeisrecognizedwheninterestora dividendisreceived
14
ValuationMethods
Canadianpractice
Lowerofcostormarket(LCM)
Temporaryinvestmentsshownatcost,unless Marketvaluehasdeclinedbelowcost,then Shownatmarketvalue
15
InitialAcquisition
Eachinvestmentisrecordedinitsown subsidiaryaccount
AInvestmentinHTMS10,000 AInvestmentinATS20,000 AInvestmentinLFS30,000 AShortterminvestments60,000
16
InitialAcquisition
SUBSIDIARY ACCOUNTS
AInvestmentinHTMS 10,000 AInvestmentinATS 20,000 AInvestmentinLFS 30,000
17
CONTROL ACCOUNT
AShortterm Investments 60,000
Dividend/InterestRecognition
Incomerecognizedeachperiod,asearned Couldbeaccrued,resultinginareceivable
ACash 1,200 SEDividend/interestincome1,200 (Incomestatementaccount)
18
UnrealizedLosses/Recoveries
LCMRule
Comparethemarketvalueoftheinvestments totheiroriginalcost Determinethelowerofthetwo Carrytheinvestmentatthislowervalue Applytoentireportfolioortoindividual securities
19
UnrealizedLosses/Recoveries
Cost:$60,000 Marketvalueofportfolio:$57,000 SEUnrealizedlossonvalue oftemporaryinvestments 3,000 XAValuationallowancefor temporaryinvestments 3,000 20
UnrealizedLosses/Recoveries
Ifthemarketvaluehasincreased
Companiescanrecoverunrealizedlosses Butcanneverrecognizeunrealizedgains abovetheoriginalcost
21
UnrealizedLosses/Recoveries
Marketvalueofportfoliohasincreased: $62,000
XAValuationallowancefor temporaryinvestments 3,000 SERecoveryofunrealized lossonvaluationof temporaryinvestments 3,000
Theadditional$2,000cannotbe recognized
22
RealizedLosses/Recoveries
InvestmentHTMSwassoldfor$12,000 Costhadbeen$10,000
ACash 12,000 AInvestmentinHTMS 10,000 SERealizedgainonsaleof temporaryinvestment 2,000
23
DisclosureofTemporary Investments
December31 2000 Marketablesecurities [Marketvalue $3,501,315(1999 $1,580,147)] 3,322,957 December31 1999
1,558,377
24
AccountsReceivable
Amountsowedfromcustomersasaresult Representstherighttoreceivepaymentat ofsellinggoodsandservicesoncredit somefuturedate Uncertaintythatthecustomerwillnotpay (baddebt)
25
AccountsReceivable ValuationMethods
Grosspaymentmethod
Ignorestheeffectsofbaddebts
Timevalueofmoneytobereceived Possibilitythatthereceivablewillnotbe paid Factoring:A/Rcanbesold
26
AccountsReceivable ValuationMethods
Canadianpractice
Showreceivableatthegrosspayments amount,lessallowancesforbaddebtsand returns
27
MethodsofAccountingfor DoubtfulAccounts
Allowancemethod Percentageofcreditsalesmethod Agingofaccountsreceivablemethod Directwriteoffmethod
28
AllowanceMethod
Matchingconcept:
Whenrevenuesfromasalearerecognized,related expensesmustberecognizedatthesametime
Baddebtsarereductionsinrevenues,not expenses Companiesmustestimateuncollectible(doubtful) amounts
29
AllowanceMethod
Allowancefordoubtfulaccounts
SEBaddebtsexpense XAAllowancefordoubtful accounts325 Reduces
Contraaccounttoaccountsreceivable
325
NetcarryingvalueofA/R Netincome
30
AllowanceMethod
Writeoffofanaccountreceivable XAAllowancefordoubtfulaccounts 300 AAccountsreceivable 300
31
AllowanceMethod
Recoveryofawrittenoffaccountreceivable AAccountsreceivable 50 XAAllowancefordoubtfulaccounts 50 ACash 50 AAccountsreceivable 50 32
EstimatingDoubtfulAccounts
Percentageofcreditsalesmethod Agingofaccountsreceivablemethod
33
PercentageofCreditSales Method
Assumesthatthebaddebtexpenseis basedontotalcreditsales Multiplycreditsalesbyanappropriate percentage Percentageisbasedoncollectionhistory
34
DirectWriteOffMethod
Recognizesthelossfromtheuncollectible accountintheperiodinwhichthecompany decidesthattheaccountisuncollectible Violatesthematchingconcept
SEBaddebtexpense 300 AAccountsreceivable300
35
NotesReceivable
Promissorynote
Writtencontractbetweenthemakerandthe payee Interestiscalculatedontheprincipalamount ofthenote Assetthatthepayeehastherighttoreceiveif thenoteisdefaulted
36
Collateral
Intereston NotesReceivable
Impliedinterest
Interestisincludedintheamountstatedinthe note Interestiscalculatedbasedontheamount statedinthenote
Explicitinterest
37
Intereston NotesReceivable
Shorttermnotesreceivable
Simpleinterestcalculations Compoundinterestcalculations
Longtermnotesreceivable
38
SimpleInterestFormula
Interest=PrincipalxInterestRatexTime Princ...
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