How do you post accounting transactions using the Debit-Credit Paradig.docx

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How do you post accounting transactions using the Debit/Credit Paradigm for the following. Miller & Co. experienced the following six events in the first year of operations: Shareholders contributed $60,000 in cash, purchased land for $40,000 in cash, Borrowed $18,000 in cash from a bank, provided services for $16,000, which will be paid to Miller & Co. next year, paid $11,000 cash for miscellaneous operating expenses, paid $1,000 cash dividend to shareholders. Create a balance sheet, statement of retained earnings and income statement for the transactions Solution Date Particulars Dr.($) Cr.($) 1. Cash 60,000 Common Stock 60,000 2. Land 40,000 Cash 40,000 3. Cash 18,000 Notes Payable 18,000 4. Accounts Receivable 16,000 Service Revenue 16,000 5. Operating Expense 11,000 Cash 11,000 6. Dividend 1,000 Cash 1,000 Income summary Particulars $ Service Revenue 16,000 (-) Operating Expenses (11,000) Net Income 5,000 Statement for Retained Earnings Particulars $ Net Income 5,000 (-) Dividend (1,000) Retained Earnings 4,000 Liabilities $ Assets $ Common stock 60,000 Land 40,000 Retained Earnings 4,000 Accounts Receivable 16,000 Notes payable 18,000 Cash 26,000 Total 82,000 Total 82,000 .

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Week One Exercise Assignment Basic Accounting Equations 1. Basic concepts. Jean's Marine Supply specializes in the sale of boating equipment and accessories. Identify the items that follow as an asset (A), liability (L), revenue (R), or expense (E) from the firm's viewpoint. a. The inventory of boating supplies owned by the company. b. Monthly rental charges paid for store space. c. A loan owed to Citizens Bank. d. New computer equipment purchased to handle daily record keeping. e. Daily sales made to customers. f. Amounts due from customers. g. Land owned by the company to be used as a future store site. h. Weekly salaries paid to salespeople. 2. Basic computations. The following selected balances were extracted from the accounting records of Rossi Enterprises on December 31, 20X3: Accounts Payable $3,200 Interest Expense $2,500 Accounts Receivable 14,800 Land 18,000 Auto Expense 1,900 Loan Payable 40,000 Building 30,000 Tax Expense 3,300 Cash 7,400 Utilities Expense 4,100 Fee Revenue 56,900 Wage Expense 37,500 a. Determine Rossi’s total assets as of December 31. b. Determine the company’s total liabilities as of December 31. c. Compute 20X3 net income or loss. 3. Balance sheet preparation. The following data relate to Preston Company as of December 31, 19XX: Building $44,000 Accounts receivable $24,000 Cash 17,000 Loan payable 30,000 J. Preston, Owners Equity 65,000 Land 21,000 Accounts payable ? Prepare a balance sheet as of December 31, 19XX. (See Exhibit 1.1 and 1.4) 4. Basic transaction processing. On November 1 of the current year, Richard Parker established a sole proprietorship. The following transactions occurred during the month: 1: Parker invested $19,000 into the business. 2: Paid $9,000 to acquire a used minivan. 3: Purchased $1,800 of office furniture on account. 4: Performed $2,100 of consulting services on account. 5: Paid $300 of repair expenses. 6: Received $800 from clients who were previously billed in item 4. 7: Paid $500 on account to the supplier of office furniture in item 3. 8: Received a $150 electric bill, to be paid next month. 9: Parker withdrew $600 from the business. 10: Received $250 in cash from clients for consulting services rendered. Instructions a. Arrange the following asset, liability, and owner’s equity elements of the accounting equation: Cash, Accounts Receivable, Office Furniture, Van, Accounts Payable, Investments/Withdrawals, and Revenues/Expenses. (See Exhibit 5) b. Record each transaction on a separate line. After all transactions have been recorded, compute the balance in each of the preceding items. c. Answer the following questions for Parker. (1) How much does the company owe to its creditors at month-end? On which financial statement(s) would this information be found? (2) Did the company have a “good” month from an accounting viewpoint? Briefly explain. 5. Transaction analysis and statement.

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ACC205 Discussion Questions: Accounting Equation As you have learned in this week’s readings the Accounting Equation is Assets = Liabilities + Owners’ Equity. Is the accounting equation true in all instances? Provide sample transactions from your own experiences to demonstrate the validity of the Accounting Equation. Accounts What does the term account mean? What are the different classifications of accounts? How do the rules for debits and credits impact accounts? Please provide an example of how debits and credits impact accounts. Accounting Cycle Financial statements are a product of the accounting cycle. Think about two different companies: a manufacturing company, and a retail company. Why would different companies have different accounting cycles? Would you expect the steps of the accounting cycle to be the same for each company? Why or why not? Bank Reconciliation What is the purpose of a bank reconciliation? What are the reasons for differences between the cash reported in the accounting records and the cash balance in the bank statements? LIFO vs. FIFO The controller of Sagehen Enterprises believes that the company should switch from the LIFO method to the FIFO method. The controller’s bonus is based on the next income. It is the controller’s belief that the switch in inventory methods would increase the net income of the company. What are the differences between the LIFO and FIFO methods? Depreciation A variety of depreciation methods are used to allocate the cost of an asset to all of the accounting periods benefited by the use of the asset. Your client has just purchased a piece of equipment for $100,000. Explain the concept of depreciation. Which of the following depreciation methods would you recommend: straight-line depreciation, double declining balance method, or an alternative method? Ratios Ratios provide the users of financial statements with a great deal of information about the entity. Do ratios tell the whole story? How could liquidity ratios be used by investors to determine whether or not to invest in a company? Profit Margin Year Ending December 2012 Year Ending December 2011 Year Ending December 2010 Revenues 40,000 35,000 33,000 Operating Expenses Salaries 15,000 10,000 9,000 Maintenance and Repairs 6,000 9,000 10,000 Rental Expense 2,500 2,500 2,500 Depreciation 2,000 2,000 2,000 Fuel 4,000 3,500 2,500 Total Operating Expenses 29,500 27,000 26,000 Operating Income 10,500 8,000 7,000 Sales and Administrative Expenses 6,000 4,000 3,000 Interest Expense 2,500 2,000 1,000 Net Income 2,000 2,000 3,000 Above is a comparative income statement for Cecil, Inc. for the years 2010, 2011, and 2012. Calculate the profit margin for each of these years. Comment on the profit margin trend. BWeek Five Exercise Assignment Financial Ratios 1. Liquidity ratios. Edison, Stagg, and Thornton have the following financial information at the close of business on July 10: Edi.

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The following accounting events apply to Mary's Designs for Year 1 Asset Source Transectlons 1. Began operations by acquining $20,000 of cash from the issue of common stock 2 Performed services and collected cash of $750 3. Collected $4,700 of cash in advance for services to be provided over the next 12 months 4. Provided $10.600 of semices on account 3. Purchased supplies of $440 on account. Asset Exchange Transactions 6. Purchased $4,800 of land for cash 7. Collected $7,000 of cash from accounts recewable. 6. Purchased $460 of supplies with cash . Paid $3,400 for one year's rent in advance Astet Use Transactions 10. Paid $3,300 cash for salanes of employees. 11. Poid a cash dividend of $1,500 to the stockholders 12. Paid off $440 of the accounts payable with cash. Clalms Exchange Transactions 13. Placed an advertisement in the local newspaper for $160 on account. 14 . Incurted utility expense of 595 on account Adlusting Entries 13. Recognized $3,525 of revenue for performing services. The collecton of cash for these services occurred in a prior transaction. (See Event 3) 10. Recorded $1,100 of accrued salary expense at the end of Year 1. 17. Recorded supplies expense Had $125 of supplies on hand at the end of the accounting period. 18. Recognized three months of expense for prepaid rent that had been used up during the accounting penod Required a. Record each of the preceding events in T-accounts b. Prepare a before-closing trial balance. c. Use a horizontal statements model to show how each event affects the balance sheet, income statement, and statement of cash flows. The first event is recorded as an example (Use + to indicate increose, - for decrease, or %-for increase and decrease. In the Statement of Cosh Flows column, indicate whether the item is an operating activity (OA), investing activity (IA), or financing activity (FA). Not oll cells require input).

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Week Four Exercise Assignment Liability 1. Payroll accounting. Assume that the following tax rates and payroll information pertain to Brookhaven Publishing: · Social Security taxes: 6% on the first $55,000 earned · Medicare taxes: 1.5% on the first $130,000 earned · Federal income taxes withheld from wages: $7,500 · State income taxes: 5% of gross earnings · Insurance withholdings: 1% of gross earnings · State unemployment taxes: 5.4% on the first $7,000 earned · Federal unemployment taxes: 0.8% on the first $7,000 earned The company incurred a salary expense of $50,000 during February. All employees had earned less than $5,000 by month-end. a. Prepare the necessary entry to record Brookhaven’s February payroll. The entry will include deductions for the following: · Social Security taxes · Medicare taxes · Federal income taxes withheld · State income taxes · Insurance withholdings b. Prepare the journal entry to record Brookhaven’s payroll tax expense. The entry will include the following: · Matching Social Security taxes · Matching Medicare taxes · State unemployment taxes · Federal unemployment taxes 2. Current liabilities: entries and disclosure. A review of selected financial activities of Visconti’s during 20XX disclosed the following: 12/1 Borrowed $20,000 from the First City Bank by signing a 3- month, 15% note payable. Interest and principal are due at maturity. 2/10 Established a warranty liability for the XY-80, a new product. Sales are expected to total 1,000 units during the month. Past experience with similar products indicates that 2% of the units will require repair, with warranty costs averaging $27 per unit. 12/22 Purchased $16,000 of merchandise on account from Oregon Company, terms 2/10, n/30. 12/26 Borrowed $5,000 from First City Bank; signed a note payable due in 60 days. 12/31 Repaired six XY-80s during the month at a total cost of $162. 12/31 Accrued 3 days of salaries at a total cost of $1,400. Instructions a. Prepare journal entries to record the transactions. b. Prepare adjusting entries on October 31 to record accrued interest. c. Prepare the Current Liability section of Red Bank’s balance sheet as of October 31. Assume that the Accounts Payable account totals $203,600 on this date. 3. Notes payable. Red Bank Enterprises was involved in the following transactions during the fiscal year ending October 31: 8/2: Borrowed $75,000 from the Bank of Kingsville by signing a 120-day note. 8/20: Issued a $40,000 note to Harris Motors for the purchase of a $40,000 delivery truck. The note is due in 180 days and carries a 12% interest rate. 9/10: Purchased merchandise from Pans Enterprises in the amount of $15,000. Issued a 30-day, 12% note in settlement of the balance owed. 9/11: Issued a $60,000 note to Datatex Equipment in settlement of an overdue account payable of the same amount. The note is due in 30 days and carries a 14% interest rate. 10/10: The note to Pans Enterprises was p.

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How many dance steps would the square have?and,Construct a multiplication table of all of the squre\'s dance stepes.this group is referred to as D4 pleaseÂ Â do the construct Solution Main types of square dances: US and Canada 1.Traditional square dance 2.Modern Western square dance (MWSD) England 1.Playford 2.Folk dance 3.Ceilidhs Ireland 1.ceili 2.set dancing Scotland 1.scottish country dance While the standard formation for a square dance is four couples in a square, there are many variations on the theme. These dances show some examples: >Ninepins: a square with one extra person in the middle >Winter Solstice: a square with one extra couple in the middle >Hexitation: a square with two couples in each of the Head positions. >Twelve Reel: a square with three people on each side, normally a man with a lady on either side of him. Modern choreography also includes dances which morph from one form to another. There are contra dances and four couple longways sets which turn into a square dance part of the way through the dance and then back to the original formation. Grid Squares are dances where the squares are arranged in a grid, sets carefully aligned across the room and up and down the room. The calls move dancers from one square to another in intricate patterns. .

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how does cinchona catalyst work Solution Catalyst working: 1) Catalyst increase the rate of reaction 2) To turn reactants into products activation energy is required. 3) If molecules do no posses enough energy when they collide they will not react. 4) A catalyst provides an alternative route for the reaction to take place with a lower activation energy. Cinchonine find their main application in the field of organic chemistry in the synthesis of enantiomerically pure compounds, where quinine and quinidine are also widely used. As chiral bases, they have been employed as resolving agents for acids through preparation and subsequent separation of diastereomeric salts, in chiral chromatography and as chiral ligands for asymmetric synthesis.Cinchona alkaloids have been described as â€œprivileged chiral ligands and catalystsâ€ with the presence of the basic tertiary quinuclidine nitrogen the key to their synthetic utility. 1) Cinchona Alkaloids Are Versatile Catalysts.These are just a few of the reactions that can be performed asymmetrically. 2) Cinchona Alkaloids have been explored in asymmetric synthesis 3) Cinchona Alkaloids as Phase Transfer Catalysts(PTC) .

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How to do web application testing on a website checking it\'s (Functionality, Interface Usability, Compatibility, Performance and Security testing ) using tables in word document or excel sheet? Solution Web Testing in simple terms is checking your web application for potential bugs before its made live or before code is moved into the production environment. During this stage issues such as that of web application security, the functioning of the site, its access to handicapped as well as regular users and its ability to handle traffic is checked. 1. Functionality Testing In testing the functionality of the web sites the following should be tested: â€¢ Links i. Internal Links ii. External Links iii. Mail Links iv. Broken Links â€¢ Forms i. Field validation ii. Error message for wrong input iii. Optional and Mandatory fields â€¢ Database * Testing will be done on the database integrity. â€¢ Cookies * Testing will be done on the client system side, on the temporary Internet files. 2. Usability testing 3.Interface Testing 4.Database Testing 5. Compatibility testing 6.Performance Testing 7. Security testing 8.Crowd Testing .

How to do web application testing on a website checking it-'s (Functio.docx

cliftonl1

How to make a Mic 1 L2 instruction set that takes in user input through a Mic1 simulator for both multiply and divide and give out the answer and the divide include both output and any remainder. Solution .main //taking inputs for performing multiplication //for taking first input for multiplication IN // request character input from memory DUP // duplicate top of stack (inputed char) for comparing BIPUSH 0x0 // push 0x0 for comparison //for taking second input for multiplication IN // request character input from memory DUP // duplicate top of stack (inputed char) for comparing BIPUSH 0x0 // push 0x0 for comparison //for multiplying IMULT //output of multiplication OUT //taking inputs for performing division //for taking first input for division IN // request character input from memory DUP // duplicate top of stack (inputed char) for comparing BIPUSH 0x0 // push 0x0 for comparison //for taking second input for division IN // request character input from memory DUP // duplicate top of stack (inputed char) for comparing BIPUSH 0x0 // push 0x0 for comparison //for multiplying IDIVI //output of division i.e, quotient OUT //output of division i.e, remainder OUT DONE: HALT .end-main .

How to make a Mic 1 L2 instruction set that takes in user input throug.docx

cliftonl1

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