Friday, November 22, 2013

Final Review Intermediate Accounting

compute 11-1 (1520 minutes) (a)Straight-line system disparagement for each of historic period 1 through 3 = $518,000 $50,000= $39,000 12 (b)Sum-of-the- companionable classs-Digits =12 X 13= 78 2 12/78 X ($518,000 $50,000) = $72,000disparagement Year 1 11/78 X ($518,000 $50,000) = $66,000 derogation Year 2 10/78 X ($518,000 $50,000) = $60,000 wear and tear Year 3 (c)Double-Declining-Balance method derogation rate.100%X 2 = 16.67% 12 $518,000 X 16.67% =$86,351 depreciation Year 1 ($518,000 $86,351) X 16.67% =$71,956 depreciation Year 2 ($518,000 $86,351 $71,956) X 16.67% =$59,961 depreciation Year 3 EXERCISE 11-4 (1525 minutes) (a)$279,000 $15,000 = $264,000; $264,000 ÷ 10 yrs. = $26,400 (b)$264,000 ÷ 240,000 units = $1.10; 25,500 units X $1.10 = $28,050 (c)$264,000 ÷ 25,000 hours = $10.56 per hr.; 2,650 hrs. X $10.
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56 = $27,984 (d)10 + 9 + 8 + 7 + 6 + 5 + 4 + 3 + 2 + 1 = 55 ORn(n + 1)=10(11)= 55 22 10X $264,000 X 1/3 =$16,000 55 9X $264,000 X 2/3 = 28,800 55 intact for 2011$44,800 (e)$279,000 X 20% X 1/3 = $18,600 [$279,000 ($279,000 X 20%)] X 20% X 2/3 = 29,760 Total for 2011$48,360 [May also be computed as 20% of ($279,000 2/3 of 20% of $279,000)] EXERCISE 11-6 (2030 minutes) (a)2010Straight-line$304,000 $16,000= $36,000/ course of instruction 8 3 monthsDepreciation ($36,000 X 3/12) = $9,000 (b)2010Output$304,000 $16,000= $7.20/ getup unit 40,000 1,000 units X $7.20 = $7,200 (c)2010Working hours$304,000 $16,000= $14.40/hour 20,000 525 hours X $14.40 = $7,560 (d)8 + 7 + 6 + 5 + 4 + 3 + 2 + 1 = 36 ORn(n + 1)=8(! 9)= 36 22 Allocated to Sum-of-the-years-digitsTotal201020112012 Year 18/36 X $288,000 =$64,000$16,000$48,000 27/36 X $288,000 =$56,000 14,000$42,000 36/36 X $288,000 =$48,000 12,000 $16,000$62,000...If you want to get a full essay, localize it on our website: BestEssayCheap.com

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