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CHECKLIST OF KEY FIGURES

for Exercises in
Weygandt, Kimmel, & Kieso
ACCOUNTING PRINCIPLES, 10th Edition
Exer.
No.

Check Figures

15-7
15-8
15-9
15-10
15-11

13-3

13-5
13-6
13-7
13-9
13-10
13-11
13-12
13-13
13-14

14-1
14-2
14-3
14-4
14-5
14-8
14-9
14-10
14-11
14-12
14-13
14-14
14-15
14-16
14-17

15-2
15-3
15-4
15-5
15-6

(a) Total paid-in cap. in excess of par value


$80,000.
(b) Total paid-in cap. in excess of stated
value $520,000.
Mar. 2 Organ. expense $30,000.
1. Land $115,000; 2. Land $240,000.
(a) Paid-in cap. from treasury stock $12,000
(net).
(b) Ret. Earnings $4,000(Dr.).
(b) Preferred stock $1,600,000;
Paid-in cap. in excess of parpref. $144,000.
(c) Common stock dividends $20,000.
Total paid-in cap. in excess of par
$130,000.
Total stock. equity $4,394,000.
(a) 590,000; (c) $50; (e) $1,858,000.
Total stock. equity $11,681.

(a) Total dividends declared $266,400.


(a) 2013 pref. dividends $7,000.
(b) 2013 pref. dividends $8,000.
(a) Debit to Stock Div. (1) $378,000.
(b) $720,000.
Outstanding shares: after stock div. 31,500;
after stock split 60,000.
(b) Com. stock $440,000; Ret. Earnings
$35,000.
Ending balance $680,000.
Ending balance $365,000.
Total stock. equity $994,000.
Total stock. equity $2,750,000.
(a) Net income $228,000.
(a) Net income $55,650.
Net income $560,000.
2012 EPS $2.70.
2012 EPS $1.80.
(a) $2.25; (b) $2.50.

EPS-stock $3.73, bonds $4.12.


(b) Interest paid $25,000.
(c) Interest accrued $25,000.
(b) Interest expense $12,000.
(b) Interest expense $18,000.
(c) Gain on redemption $29,000.

15-13
15-14
15-15
15-16
15-17
15-18
15-19
16-2
16-3
16-4
16-5
16-6
16-7
16-8
16-10
16-11
16-12

17-4
17-5
17-6
17-7
17-8
17-9
17-10
17-11
17-12
17-13
17-14

18-1
18-2

(a) (2) Total cost of borrow. $215,000.


(b) Loss $24,000.
(c) Interest expense $45,000.
1. Loss $15,100; 2. Gain $4,000;
3. Paid-in cap. in excess $17,000.
First install. interest $12,000;
Second install. interest $11,600.
(a) Second install. interest $11,680.
(b) Current liab. $17,652.
Total long-term liab. $301,500.
(c) 36.7 times.
Present value of interest $61,774.
(b) Amortization $1,131.
(c) Amortization $1,187.
(b) Amortization $565.
(c) Amortization $594.
(b) Amortization $300.
(b) Amortization $3,500.
(a) Gain on sale $2,960.
(b) Accrued interest $800.
Loss on sale $1,900.
Total dividend revenue $900.
Gain on sale $2,780.
Loss on sale $230.
(b) Stock investments $215,000.
(1) Dividend revenue $9,000.
(2) Revenue from investment $24,000.
(a) Unrealized loss $4,000.
(a) Unrealized loss $4,000.
(a) Trading-unrealized gain $4,000;
Avail.-for-sale-unrealized loss $6,000.

Net cash provided $281,000.


Net cash provided $168,000.
Net cash provided by operating activities
$100,000.
(a) Net cash provided by operating activities
$12,200.
Net cash provided by operating activities
$139,000.
(a) Net cash provided $29,600.
Total reconciling items $466,000.
Net cash provided by operating activities
$77,000.
(a) Suppliers $4,733.9; (b) Operating
expenses $9,365.9.
Net cash provided $30,000.
Rent $43,100; Receipts from customers
$179,000.

Total assets 21.2% increase.


Net income: 2012, 10.0%; 2013, 9.6%.

18-3
18-4
18-5
18-6
18-7
18-8
18-9
18-10
18-11
18-12
18-13

(a) Total assets decrease 4.8%.


(b) Current assets 37%.
(a) Net income increase 66.1%.
(b) Net income 2012 7.2%.
(a) Current 2.0:1; Inventory 5.9.
(a) Feb. 18, 2.1:1.
(b) Feb. 18, 1.6:1.
(b) 1.7:1; (d) 3.6 times.
(a) 6.6%; (c) 9.3%.
(a) $2.00; (c) 40%.
(a) $665,000; (c) $121,740.
(a) 2.87:1; (c) 4.48.
(a) Inc. before extra. item $378,000.
(a) Net income $255,000.

21-3
21-4
21-5
21-6
21-7
21-8
21-9
21-10

19-2
19-4
19-5
19-7
19-8
19-9
19-10
19-11
19-12
19-13
19-14
19-15
19-16
19-17

20-1
20-2
20-3
20-4
20-5
20-6
20-7
20-8
20-9
20-10
20-11
20-12
20-13

(a) DM 5, 10.
(b) DL 1, 6.
(a) $166,350; (c) $72,140.
(a) 3, 7; (c) 1, 2, 4, 9, 10.
(a) $35,100.
(a) CGM $303,500.
Total manfg. costs $381,000.
(a) $82,150; (c) $36,225; (e) $242,500;
(g) $21,700; (i) $267,000.
(b) $17,000; (d) $60,000; (f) $225,000;
(h) $63,000.
(a) $62,500; (b) $27,100.
(a) $17,300.
(a) CGM $517,300.
(a) 1, 2, 3, 5, 6, 7, 9, 10, 13, 14, 15, 16.
(b) 4, 8, 10, 11, 12.
(a) $124,800; (b) $26,100.
(a) RM $3,150; FG $9,315;
CGS $27,945.

(a) Total labor $72,000.


(b) Work in process $61,200.
(b) Job 430 $10,100; Job 431 $18,080.
(a) (1) $15,500; (2) 75%, 80%.
(a) $63,150; (c) $9,200; (e) $305,000;
(g) $308,700; (i) $68,850; (k) $9,000.
(a) $2.44/mh; (b) $4,800 underapp.
(a) (2) 125%; (3) Total cost $7,885.
6. $72,000.
Completed jobs $234,430.
(a) Cost of goods manfg. $131,200.
(b) Gross profit $65,700.
(a) $9,300, $17,600, $8,500.
(b) $1,200, $9,600, $20,200.
(b) $6,720.
(a) $9,960 (Perez).
(b) $972,000.

21-11
21-13
21-14
21-15
21-16
21-17

22-2
22-5
22-6
22-7
22-8
22-9
22-10
22-11
22-12
22-13
22-14
22-15
22-16
22-17

23-2
sales
23-3
23-4
23-5
23-6

(a) 300; (c) $4.50; (e) $1,980.


6. $51,000.
(b) Jan. 9,000 M; 8,200 CC.
May 21,000 M; 20,000 CC.
(a) 12,000 M; 10,800 CC.
(b) T/O $63,000; WIP $17,100.
Unit costs: M $2.20; CC $5.00.
T/O $86,400; WIP $9,600.
(a) 15,000 M; 14,400 CC.
(c) T/O $1,260,000; WIP $72,000.
(b) M $2.00; CC $5.50.
(c) T/O $225,000; WIP $25,200.
(b) M $1.10; CC $3.50.
(c) T/O $312,800; WIP $76,800.
(a) M 20,000; CC 15,500.
(c) T/O $537,900; WIP 62,300.
M $2.64; CC $2.00.
T/O $227,360; WIP $79,040.
(b) DM 590 ; CC 555.
(a) M 1,000 ; CC 920.
(b) Instruments $580;
Gauges $173.33.
(a) $83,750.

(a) $900 + $5 per mach. hour.


(a) $24,300; $9; 30%.
(b) $60,000; 2,000 units.
(c) $21,000; 26%.
(b) (1) 500,000; (2) $2,000,000.
(c) (1) $500,000; (2) 20%.
(a) $33; (b) $6,720.
(a) $24; (b) $25,500.
(a)$42; (b) $60,000.
(a) 1. $20,300; 2. 812.
(a) $4.90; 30%; (b) $21,000.
(a) Net inc. $28,600.
(a) 12,000; (c) $155.
1. $85,000; 3. $60,000.
Net income $236,080.
(a) Cost $2,800.
(b) Income $619,000.
(a) $290,000.
(b) $240,000.
For 6 months: Total units 72,000; Total
$1,215,000.
Total rev. Q 1: $596,000; Q 3: $490,000.
Required prod. units: HD-240, 30,750 units.
Total cost of dir. mat. purchases: Jan.
$56,400; March $28,200.
(a) Required prod. units 11,600.
(b) Total cost of dir. mat. purchases

23-7
23-8
23-9
23-10
23-11
23-12
23-13
23-14
23-15
23-16
23-17

$150,900.
Total dir. labor cost $2,744,000.
Total overhead $439,200.
Total sell. and admin. expenses $130,200.
(b) Total cost of dir. mat. purchases
$67,200.
Net income $196,000.
End. cash balances: January $26,000,
February $20,000.
Borrowings $13,500.
(a) Total collections $233,400.
(a) (1) Total collections $327,000.
(2) Total payments $42,600.
Borrowings $12,000.
(a) Merchandise purchases: June $378,000.
(b) Gross profit $150,000.

25-9
25-10
25-11
25-12
25-13
25-14
25-15
25-17
25-18
25-19
25-20
25-21

24-3
24-4
24-5
24-6
24-7
24-8
24-9
24-10

24-11
24-12
24-13
24-14
24-15
24-16
24-17

25-1
25-2
25-3
25-4
25-5
25-6
25-7
25-8

Total costs: 7,000 DLH, $19,600;


8,000 DLH, $21,500.
(a) Budget $23,400; Actual $22,500.
(b) Budget $22,450; Actual $22,500.
Total expenses: Sales $170,000, $65,800;
Sales $180,000, $67,200.
(a) Budget $65,800, Actual $66,800.
(b) Budget $67,200, Actual $66,800.
(a) Budget $92,000, Actual 93,200.
(b) Budget $77,000, Actual 78,000.
(a) Difference $1,250 F; (b) No.
(a) Difference $700 F.
(a) Fabricating $40,000 + $2.20;
Assembling $30,000 + $1.60.
(b) Fabricating $156,600;
Assembling $105,200.
(a) $700 F; (b) $6,300 U; (c) $8,800 U.
(a) Difference $4,350 U.
(a) (1) $140,000; (3) $120,000; (5) $84,000.
(b) 10,000 U.
(a) Difference $28,000 F.
(a) 9%; (b) (1) 11.2%, (2) 11%,
(3) 9.4%.
(a) ROI Actual 12.5%
Planes: Contl. mar. $3,000,000; Serv. rev.
$10,000,000.
(b) Standard cost $29.90.
Standard cost $4.47.
Standard cost $67.05.
(b) Standard rate $13.50.
(a) P $8,400 F; Q $5,000 U.
(b) P $5,240 U; Q $4,000 F.
(b) P $4,080 U; Q $9,600 U.
(c) P $6,120 F; Q $14,700 F.
MP $190 U; MQ $150 U;
LP $280 F; LQ $120 U.
(a) MP $2,450 F; MQ $3,250 U;

25-22

26-2
26-3
26-4
26-5
26-6
26-7
26-8
26-9
26-10
26-11
26-12
26-13

LP $4,200 U; LQ $1,200 F.
TQ $400 U; TP $820 U.
TV $9,000 U.
(a) F $6.
(b) $720,000.
MP $600 F; MQ $800 U.
(a) TP $65 F.
Quan. purch. 26,000.
NI $7,400.
MPV $3,600 U; MQV $1,720 U;
LPV $10,640 F; LQV $1,100 F;
Overhead applied $84,700.
(a) $130,000; (b) $127,000 (c) $141,500;
(d) $139,100; (e) $166,200.
MP $190 U; MQ $150 U;
LP $280 F; LQ $120 U.
(a) T $3.20; F $1.20; V $2.00.
(b) T $2,800 U; CV $2,200 U; VV $600 U.
(a) (1) Total over. $32,700;
(5) VV $1,200 U.
(a) TV $800 U; CV $1,200 U;
VV $400 F.

(a) NI increase $10,000.


(b) Yes.
(a) NI increase $3,750.
(a) Make $560,000; Buy $580,000.
(b) No; (c) Yes; cost saving $15,000.
Process further; increases NI $3/unit.
(a) NI increase $11/unit.
Yes; NI $4,000 higher.
No; NI $30,200 lower.
(b) NI Stunner $7,500.
(a) A $3.50, B $4, C $3.
(c) (1) A $3,500, B $4,000, C $3,000.
(2) B $12,000.
(a) 4.5 yrs.; (b) 6.4%.
(a) AA 2.40; BB 2.32; CC 1.90.
(b) AA $2,102, BB $817, CC $3,985.

26-15

(a) (1) 24%; (2) 3.13 years.


(b) $23,029.
(a) 22A 9%, 23A 12%, 24A 11%.
(b) 23A, 24A.
(a) A $(10,461).

D-9
D-10
D-11
D-12
D-15
D-26
D-27

$227,181.30.
$200,000.
$71,635.77.
$891,621.
$101,380.20.
(a) $37,516.
(a) $86,012.

26-14