acct301 예상문제1

Acct301 예상문제1

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Unformatted text preview: Rutgers 2 ACCT Intermedia ) ch23 [2309-03-04 19:54:31) - Windows Internet Explorer --@—.L e Q — E httpi-‘fvwmiconi'senero.cornfiriefS463052-‘cn23i’ a .' VhfitiSthEEVErEQEtEXratEfWJemmiilnd p ' x Go 3|: RutgersAccrmtermedia (.123 v -] Searth v1.3.5 v flaw Snare' E] v Sidewiki v 1'} Cheri: v ‘Unumriii v if, at Rutgers QACCT Q intermedia Q (n23 c2; v Signln v {3 Favorites 55 g NewTab SuggeztetlEite: V g .".ei: Siice Galiei'; V Q Rutgers> AC(TIntermedia > m2; (2009-08-041”: 1’3} ' E v s Q ' Page' Safety ' TDD‘S' @1' ” Statement at Cash Flows 23 - 47 Solution 23-12? Kinder Company Statement of Cash Finws For the Year Ended December 31. 2011 Increase (Decrease) In Cash Cash flows Irom operating actIvities Net income $ 76 (100 Adiustment to reconCiIe net income to net cash promoted by operating actiVities: r I I 3: $ 12 7! Gain on sale of investments 13 000) In r in nl r iv | 23119;!) E DE; eafifill'll ya 5 y Decrease In accounts gayable (9 500) In r in r Ii iliti 4 42133.09) Net cash protruded by operating activrties 5;! 29g _ Cash [lows lrom investing activities Sgie Qt Igng-lgrm inuggimgnlg 2a ! W 4254599) Net cash provided by investing activ 1 500 Cash flows Irom hnanmng acuvltles 7 Information about ch23 Done 9 Internet| Proteded Mode: (in g V “mum v ~ Limit-ii ti _, ncumenfl Rutgers 2 ACCT Intermedia ) ch23 [2309-03-04 19:54:31) - Windows Internet Explorer ((-3 J" — @ htt wwicoursenero.:orn.’ilie.’5463052.':h23{ x Go 3i: RutgersAccrmtermedia (.123 v -] Searth v1.3.5 v flaw Sidewiki v 1'} Cheri: v (\‘JAiJmFIiI v 5, a Rutgers EACH @. intermedia Q (n23 c2; v Signln v if Favorites 5;, g New-Tab @ EllggEEtEdEitEE v g .‘-.ei: Eiice newer; v @ Rutgers> ACCTIntermedia > m2; (zone-084141”: Pit ' E] v s Q: ' Page' Safety ' TDD‘S' it)" ” 42mm) ‘ Net cash protruded try operating acuvrties 55 29g Cash flows liom investing activities gate 91 Igngetgrm invgfitmgntfi 23 QQQ W 42315.09) Net cash provided by investing activities 1 500 Cash flows tram finanmng acllvities 93 d d menus mm) Net cash used by financing activ ies (35 000 Net increase (decrease) In cash 35 20.700 Cash. January 1. 2011 10 200 Cash. December 31. 2011 § 30 900 _ Noncash investing and iinanctng activtltes Purchase of machinery by issuing a Iongrletm note payabie $ 60.000 Paid a longrterm note payable by issuing common stock $ 401300 7 Information about ch23 Done 9 Internet| Protected Mode: On a v £10096 v t Limit-ii ti _, ncumenfl Rutgers 2 ACCT Intermedia ) ch23 [2009-03-04 19:54:31) - Windows Internet Explorer ’9 *‘ x CD gIE RutgersACCTintermedia (I123 Sidewikl V Share' E] v .1 Search gr 1'} Check v figmmrrii v |§ Rutger; EACH E intermedia lama - .fi' . L ngs,1nc? )3 V E httpilfwwwiconrsehero.com/fiie/5463052r'ch23t’ V I" li'hat istheaveragetax rate forJennI {3 Favorites {3, g NewTab Suggeztetl Site: V g ‘.-".‘ei: Siice Galiei'; V @ Rutgers > AC(T Intermedia > rnB (2009-08-04 1... Ex. 23-1277Preparation cl statement ol cash llows (format provided). The balance sheets for Kinder Company showed the foliowing Inlormation. Additional Information concerning transactions and events during 2011 are presented below. Kinder Company Balance Sheet D le Cash 0 30,900 Accounts receivable (net) 43.300 Inventory 35.000 Lung-term Investments 0 Properly. plant a equtpment 236.500 Accumulated depreciation [37 reg) W00 Accounts payable :5 17.000 Accrued liabilities 21.000 Long-term notes payabie 70.000 Common stock 130.000 Retained earnings 7;] 009 M Additional data: Net income for the year 2011. $76000. Deprectation on plant assets lor the year, $12.70!). Sold the Icngrterm investments for $28,000 (assume gain or i055 IS ordinary). Paid cllwdends of $33000. Purchased machinery costing $26,500. pain cash. Purchased machinery and gave a $60000 iongrterm note payable, Paid a $40000 long-term note payable by issuing common stock. 719E”?pr m r 1 fl $ 10.200 20.300 42.000 15.000 150.000 M) $212,500 $ 26.500 17.000 50.000 90.000 Jame $2125.00 Information about "ch23" ili Q Internet| Protected Mode: On I“ E. ...
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Acct301 예상문제1

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