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finwk02w - Heme'1 j P Econ136C2 3 Winter2002 H L i 1 Final...

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Unformatted text preview: Heme-'1 j ' P ' _ Econ136C2' _ 3 .' Winter2002 H L _, i 1 Final Exam‘ '~ - 1 , Problem 'I (40 thins) " ‘ ' Mace Corporation has justg cone public and is now being audited for the first time early. The beginning . retained earnings balance for Year 3 18 $200, 000 and net income in each of Years 1 though 3 have had a profit of $100 000 after taxes at a 40 % tax rate The following items have been discovered and must be changed. item (B) 113 the only item which must be changed on the tax 1eturn also. ' (A) The Company has estimated warranty expenses at 1% of sales which were $2, 000,000 per year. New data obtained 111 Year 3 indicate that the warranty expense % should be increased to l%;%. The original estimate was reasonable, but the 11/2% 13 more accurate for all years. _ (B) The Company has failed to accrue bonnses' 111 the year earned. Bonuses were $50,000, $60,000, $70,000, respectively, in Years 1-3 and were deducted in the following yearwhen paid. . (C) The Company decides that FIFO inventory accounting helps the company’s income statement become more comparable to others. During Years l. through 3 the Company used the average cost method of inventory accounting. if FIFO inventory accounting was used ending inventory of Year 1 would have been $3,000 l1igher,'$1,000 lower in Year 2 and $9,000 higher in Year 3. Reguired ' 1. Record journal entries for each change including 111con1e tax i1npact-* “meww 2. Indicate the account and amount of change for Year 2 and Year 3’ s: (be sure to indicate which change 15 causing the adjustment) ._ , A. comparative balance sheets for Years 2 & 3 B. comparative income statements for Years 2 & 3 C. Year 3 ’s retained earnings statement D. additional footnote disclosures that are necessary 'Prbbl‘e‘m II (40 1111113) The post-closing trial balance as of December 31,1994 and the adjusted trial balance as of- December 31 1995 are shown here for the Heinz Company: ~ Balance Sheet " = Balance Sheet -. December 31, 1994 . December 31, 1995 Cash - *- 3 _ $2,700 * 1 $3,820 Accounts receivable . _. . . 5,900 ' _ , ‘_ _ = 6,215 Inventories ' ' 15,300 ' 15,530 1’1epaid items . - 1,400 f 7‘ 1,000 Investments in bonds (show—tend) _ 3 ' 8,300 . -»7,300 Land ‘ . - 16,300 ' ,1 ' 17,700 Buildings 68,700 ' ” . 60,700 , , Accumulated depreciation: buildings $35,000" " - $34,500 Equipment ' 29,600 ' 25,600 Accumulated depreciation: equipment - .- 14,200 . 14,700 Patents (net of amortization) ' _ 8,700 _ ' 9,185 _ ' Accounts payable ' ' _ ' , 8,900 9,195 Interest payable - 630 I 300 Deferred taxes (long term) ' ' 2,500 ’ ', 2,600 Bonds payable 2 . . g _ . 23,000 . . 17;ooo. Discount on bonds payab1e - ' 0 - , 715 _' Common stock, $10 par ' 22,000 223,650 Additional paid-in capital . _ . _ 15,320 . 15,970 Retained earnings - _‘_ 35,350 - 30 850 ” ” " ‘ ‘ " £456,900 $156,900 I ' " $147,765: 1'" ”gage " 2' -. . - , 1. , '_ ' Income Statement 1 Sales (net) . ' 50,000 Cost of goods sold ' ,. 23,800 . Wages expense I ~ 16,510 Other operating expenses 1,100 Depreciation expense: buildings . 4,300 Depreciation expense: equipment -. 6,100' Patent amortization . 815 Interest expense _ ' ' 1,715 Interest revenue ' ‘ . , i _7 90 Income tax expense , ‘ 650 0 Totals- Debits/Credits . 1 54 990 ' $50,790 A review of the accounting records reveals the following additional information: (a) Bonds payable With a face value, book value, and market value of $14, 000 were retired on June 30, 1995. "‘1‘ (b) Bonds payable with a face value of $8, 000 were issued at 90.25 on August 1,1995. They mature on August 1, 2000. The company uses the straight-line method to amortize bend discount. (0) .A tornado completely destroyed a small building that had an original Cost of $8,000 and book value of $4,800. Settlement with the insurance company resulted in proceeds of $4,800. 1 ((21) Equipment with a cost of $7, 000 and a book value of $1, 400 was exchanged for an acre of land ‘ valued at $1, 400. No cash was exchanged. The transaction was properly considered to be a dissimilar asset exchange. (e) ' Short-term investments in bonds being held topi‘naturity with acost of $1,000 were sold for':$l,'000. I (f) Sixty—five shares of common stock were exchanged for a patent. The common stock was selling for , $20 per share;at_ the time of the exchange; ' (g) Dividends of $300 were declared and paid. _ (11) Equipment was purchased with cash and has caused the rest of the change in the equipment account. (i) Bad debts recoveredfrom last year’s write offs was $300 and $1,000 was estimated and written- off in each year. ' ' - '- ' Reguired ’ V Prepare a worksheet to support a statement of cash flows for 1995. Problem 111 (20 mins) The Internal Revenue Code alloWs a corporation to carry back or carry forward an “operating loss” for a I given year. ' ' ' ‘ Reguired Describe an Operating loss carrybaclc and a carry—forward and the related taxrlaw. » For a carryback, identify'and briefly discuss the two importantconceptual questions. For a carryforward, identify and :briefly discuss the two important conceptual questions. Briefly summarize the way each is measured and presented on financial statements if: 7 (a) operating loss carryback is chosen and (b) operating loss carryforward is chosen. sparse Problem IV (20 mins) Certain business “exchanges” are; very complex and may qualify as exceptional cases in which the related revenues and expenses are advanced or deferred. The following are four such cases: '1. Franchiser grants a franchise to a franchisee; it collects part of the initial franchise fee and agrees to perform related initial services over an extended period. " 2. Land development company acquires land for future development into a “sport retirement I community,” subdivides the land into lots; and sells the lots on “credit” withpayment to be made on a long-term basis. , i 3. Lessor leases equipment to a lessee on a long-term item is greater than thecost, and the ownership of the leased item is transferred to the lessee by the end of the lease life. I \ Required For each of the preceding exchanges, (a) indicate the revenue recognition issues involved, and (b) discuss the best choice when the revenue is recognized and by what method. Why? ' Prohlem V(20 1111115) The following information is 1151» the Dermer Company’ 5 OPEB plan, Which was adopted on January 1, 1995. Service cost, 1995 . ' ' ‘ : $100,000 Interest cost, 1995 ’ - . ‘ ‘ 20,000 Accumulated other post retirement obligation ‘ _ ' ' 300,000 Benefits paid to employees, 1995 '. , - ‘ 18,000 , P1 e1 :21); accounting income and taxable 1110011111 fo1 1995 , I 500,000 bcfme any dud notions f111 OPEB costs ' _ ' Average remaining selvice period of employees 1 . ‘ , 12 years Enacted tax rate for 1995 p - . , 30% {l Enacted tax rate 1'01 1996 and beyond . _ _ - _- ' . 35% - . - Any deferred tax assets are more likely than not to be realized and the company adopts FAS 106 on 1/1/95. Assume that the company decides .to amortize prior service costs over the maximum period allowed under FAS 106. Required 1.a. Calculate the OPEB expense for 1995. b.‘ ' Calculate the deferred tax asset related to OPEB expense at 12/31/95 assuming the amount of OPEB expense that can be deducted 011' its tax return in 1995 is the benefits paid to employees 2.a. Assume instead that the $300, 000 accumulated postretirement benefit obligation was recognized as a cumulative effect Repeat 1 .a if the Statement was adopted 011 January 1,1..995 b. Repeat 1b. 3. Why would Denner amortize instead of recognize as a cumulative effect? Problemfl Short Answers(20 mins) (1) Discuss Why most car leases have chosen to includefprovisions for a penalty for excess above normal use rather than guaranteed residual values at the end of the lease term. How does this affect the decision to lease or buy the asset? 7 (2) What does the pro forma data 1n the footnotes related 'to an accounting change provide to the reader that IS missing otherwise? What kinds of changes need this data? Why do these changes need it _ and not others? - . _ , . , l (3) Discuss 119w the direct method of presenting a statement of cash flows differs from an indirect A: 1:1. 3 method and which method is. preferred by bankers. Why? By accountants? 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