会计学原理_chapter9(1)

chapter9E9.4a1 Depreciation Schedule:Straight-Line Method Jansing Corporation Depreciation Computation Expense 35,000*0.2 35,000*0.2 35,000*0.2 35,000*0.2 35,000*0.2 7,000 7,000 7,000 7,000 7,000 35,000

Year Fist Second Third Fourth Fifth Total a2

Year Fist Second Third Fourth Fifth Total a3

Depreciation Schedule:200% Declining-Balance Method Jansing Corporation Depreciation Computation Expense 40,000*0.4 24,000*0.4 14,400*0.4 8,640*0.4 5,184-5,000 16,000 9,600 5,760 3,456 184 35,000

Year Fist Second Third Fourth Fifth Total

Depreciation Schedule:150% Declining-Balance Method Jansing Corporation Depreciation Computation Expense 40,000*0.3 28,000*0.3 19,600*0.3 (13,720-5,000)/2 (13,720-5,000)/2 12,000 8,400 5,880 4,360 4,360 35,000

b.Both accelerated methods result in a higher depreciation expense than the straight-line

E9.11a.

Inventory Accumulated Depletion To record depletion of Salter Mining Company for the year 50,000 tons mined at $8 per ton b. Property,Plant,& Equipment: Mining properties:Salter Mining Company Less: Accumulated Depletion

c.No.Because only 40,000 tons of ore has been sold during the year and are deducted from t revenue.The rest of the 50,000 tons of ore is still record as inventory. d.The journal in part a increase the current ratio. Because, as a current asset, the inven of this company increase as a result of the record in part a.But I don't think it has a re effect on the company's liquidity.Because the inventory cannot be sold immediately,and it' less liquid than cash.

P9.3 a.1 Depreciation Schedule:Straight-Line Method with the Nearest Whole Month Convention Smart Hardware Apr1,2009-2012 Depreciation Year Computation Expense Fist Second Third Fourth Total a.2 Depreciation Schedule:200% Declining-Balance Method with Half Year Convention Smart Hardware Apr1,2009-2012 Depreciation Year Computation Expense Fist Second Third Fourth Total a3 Depreciation Schedule:150% Declining-Balance Method with Half Year Convention Smart Hardware Apr1,2009-2012 Depreciation Year Computation Expense 16,000*0.1*0.5 15,200*0.1 13,680*0.1 12,312*0.1 800 1,520 1,368 1,231 4,919 16,000*(9/12)*(1/20) 16,000*1/20 16,000*1/20 16,000*1/20 600 800 800 800 3,000

Fist Second Third Fourth Total

16,400*0.075*0.5 15,400*0.075 14,245*0.075 13,177*0.075

600 1,155 1,068 988 3,811

b.Accelerated depreciation method result in higher changes to depreciation expense early i asset's life and, therefore, lower reported net income than straight-line depreciation.To appear as profitable as possible,the company can use straight-line depreciation in their financial statements.And to minimize its taxable income,the company can use 200% Declining Balance Method in their report to IRS.

c. The 200% Declining-Balance Method.No,book value is only the cost of the inventory minus d.1 Cash Accumulated depreciation:old shelving Shelving Gain on disposal of plant assets To record sale of Shelving at a price above book value. d.2 Cash Accumulated depreciation:o

ld shelving Loss on disposal of plant assets Shelving To record sale of Shelving at a price below book value.

P9.8A a. Depreciation Schedule:150% Declining-Balance Method Rothchild,Inc. Depreciation Computation Expense 350,000*0.15 297,500*0.15 252,875*0.15 52,500 44,625 37,931 135,056

Year Fist Second Third Total b.

Year Fist Second Total

Amortization Schedule:Straight-Line Method Rothchild,Inc. Depreciation Computation Expense 75,000*0.2 75,000*0.2 15,000 15,000 30,000

c.1Assets section for first year Plant:heavy equipment Less:Accumulated depreciation:heavy equipment Patent Total plant and intangible assets c.2 Plant:heavy equipment Less:Accumulated depreciation Total plant and intangible assets c.3 Book value of patent (at the end of the second year) Cash received Loss on disposal of patent

Total plant and intangible assets

ne Method Accumulated Depreciation 7000 14000 21000 28000 35000 Book Value 40,000 33000 26000 19000 12000 5000

alance Method Accumulated Depreciation 16,000 25,600 31,360 34,816 35,000 Book Value 40,000 24,000 14,400 8,640 5,184 5,000

alance Method Accumulated Depreciation 12,000 20,400 26,280 30,640 35,000 Book Value 40,000 28,000 19,600 13,720 9,360 5,000

expense than the straight-line

400,000 400,000

21,000,000 400,000 20,600,000

he year and are deducted from the as inventory. , as a current asset, the inventory a.But I don't think it has a real not be sold immediately,and it's

earest Whole Month Convention 012 Accumulated Book Depreciation Value 16,000 600 15,400 1,400 14,600 2,200 13,800 3,000 13,000

d with Half Year Convention 012 Accumulated Book Depreciation Value 16,000 800 15,200 2,320 13,680 3,688 12,312 4,919 11,081

d with Half Year Convention 012 Accumulated Book Depreciation Value 16,000

600 1,755 2,823 3,811

15,400 14,245 13,177 12,189

to depreciation expense early in the straight-line depreciation.To ht-line depreciation in their company can use 200% Declining-

the cost of the inventory minus the 1,200 8,600 9,000 8,00

200 8,600 200 9,000

alance Method Accumulated Depreciation 52,500 97,125 135,056 Book Value 350,000 297,500 252,875 214,944

ne Method Accumulated Depreciation 15,000 30,000 Book Value 75,000 60,000 45,000

350,000 52,500 297,500 60,000 357,500 350,000 97,125 252,875 45,000 35,000 10000

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