APPLIED
AUDITING
With Comprehensive
Review of Philippine Financial
Reporting Standards (PFRSs)
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A guide in applying auditing procedures to specific
accounts of the financial statements.
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TEACHERS MANUAL
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2018
Edition
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￈½￦
DARRELL JOE O. ASUNCION, MBA, CPA
MARK ALYSON B. NGINA, CMA, CPA
RAYMUND FRANCIS A. ESCALA, MBA, CPA
Dear fellow teacher,
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ￓ¥¶¯￦ￇ°½·³²￦￈Κ￦ￔ«­²¥￦ ￦‫ڹڵڽڴ‬Ο‫ڴڵڹ‬Ο‫ڵڼڶڻ‬￦
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ￊ¥¶¶©°°￦￐³©￦ￕΚ￦ￇ·¹²§­³²Ζ￦ￓ￈ￇΖ￦￉ￖￇ￦
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ￓ¥¶¯￦ￇ°½·³²￦￈Κ￦ￔ«­²¥Ζ￦￉ￓￇΖ￦￉ￖￇ￦
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￘¥½±¹²¨￦ￌ¶¥²§­·￦ￇΚ￦ￋ·§¥°¥Ζ￦ￓ￈ￇΖ￦￉ￖￇ￦
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Table of Contents
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￉ￎￇￖￚￋ￘￦‫ڹ‬Ό￦￉ￇ￙ￎ￦ￚￕ￦ￇ￉￉￘ￛￇￒ￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڸ‬￦
￉ￎￇￖￚￋ￘￦‫ں‬Ό￦￉ￕ￘￘ￋ￉ￚￏￕￔ￦ￕￌ￦ￋ￘￘ￕ￘￙￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڽڵ‬￦
￉ￎￇￖￚￋ￘￦‫ڼ‬Ό￦￉ￇ￙ￎ￦ￇￔￊ￦￉ￇ￙ￎ￦ￋￗￛￏￜￇￒￋￔￚ￙￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڽڶ‬￦
￉ￎￇￖￚￋ￘￦‫ڴڵ‬Ό￦ￒￕￇￔ￙￦ￇￔￊ￦￘ￋ￉ￋￏￜￇ￈ￒￋ￙￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڴڹ‬￦
￉ￎￇￖￚￋ￘￦‫ڶڵ‬Ό￦ￏￔￜￋￔￚￕ￘ￏￋ￙￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڽڻ‬￦
￉ￎￇￖￚￋ￘￦‫ڷڵ‬Ό￦ￇￍ￘ￏ￉ￛￒￚￛ￘ￋ￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ںڴڵ‬￦
￉ￎￇￖￚￋ￘￦‫ڹڵ‬Ό￦ￏￔￚ￘ￕￊￛ￉ￚￏￕￔ￦ￚￕ￦ￌￏￔￇￔ￉ￏￇￒ￦ￇ￙￙ￋￚ￦ￇￔￊ￦ￏￔￜￋ￙ￚￓￋￔￚ￦
ￏￔ￦ￋￗￛￏￚ￟￦￙ￋ￉ￛ￘ￏￚￏￋ￙￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڶڵڵ‬￦
￉ￎￇￖￚￋ￘￦‫ںڵ‬Ό￦ￏￔￜￋ￙ￚￓￋￔￚ￦ￏￔ￦ￊￋ￈ￚ￦￙ￋ￉ￛ￘ￏￚￏￋ￙￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڵڷڵ‬￦
￉ￎￇￖￚￋ￘￦‫ڻڵ‬￦ￏￔￜￋ￙ￚￓￋￔￚ￦ￏￔ￦ￇ￙￙ￕ￉ￏￇￚￋΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڻڸڵ‬￦
￉ￎￇￖￚￋ￘￦‫ڽڵ‬￦ￖ￘ￕￖￋ￘ￚ￟Ζ￦ￖￒￇￔￚ￦ￇￔￊ￦ￋￗￛￏￖￓￋￔￚ￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڹںڵ‬￦
￉ￎￇￖￚￋ￘￦‫ڴڶ‬￦￝ￇ￙ￚￏￔￍ￦ￇ￙￙ￋￚ￙￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڹڽڵ‬￦
￉ￎￇￖￚￋ￘￦‫ڵڶ‬￦ￏￔￜￋ￙ￚￓￋￔￚ￦ￖ￘ￕￖￋ￘ￚ￟￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڵڴڶ‬￦
￉ￎￇￖￚￋ￘￦‫ڷڶ‬￦ￏￔￚￇￔￍￏ￈ￒￋ￦ￇ￙￙ￋￚ￙￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڻڴڶ‬￦
￉ￎￇￖￚￋ￘￦‫ڸڶ‬￦￘ￋￜￇￒￛￇￚￏￕￔΖ￦ￏￓￖￇￏ￘ￓￋￔￚ￦ￇￔￊ￦ￔￕￔ￉ￛ￘￘ￋￔￚ￦ￇ￙￙ￋￚ￦
ￎￋￒￊ￦ￌￕ￘￦￙ￇￒￋ￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڵڶڶ‬￦
￉ￎￇￖￚￋ￘￦‫ںڶ‬￦ￏￔￚ￘ￕￊￛ￉ￚￏￕￔ￦ￚￕ￦ￒￏￇ￈ￏￒￏￚￏￋ￙￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڽڷڶ‬￦
￉ￎￇￖￚￋ￘￦‫ڻڶ‬￦ￌￏￔￇￔ￉ￏￇￒ￦ￒￏￇ￈ￏￒￏￚￏￋ￙￦ￇￔￊ￦ￊￋ￈ￚ￦￘ￋ￙ￚ￘ￛ￉ￚￛ￘ￏￔￍ￦ΚΚ￦‫ڶڹڶ‬￦
￉ￎￇￖￚￋ￘￦‫ڼڶ‬￦ￒￋￇ￙ￋ￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦Κ‫ڶڻڶ‬￦
￉ￎￇￖￚￋ￘￦‫ڽڶ‬￦ￏￔ￉ￕￓￋ￦ￚￇ￞￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦Κ‫ڵڴڷ‬￦
￉ￎￇￖￚￋ￘￦‫ڴڷ‬￦ￋￓￖￒￕ￟ￋￋ￦￈ￋￔￋￌￏￚ￙￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦Κ‫ڴڵڷ‬￦
￉ￎￇￖￚￋ￘￦‫ڶڷ‬￦
￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڵڶڷ‬￦
￉ￎￇￖￚￋ￘￦‫ڷڷ‬￦￙ￎￇ￘ￋΟ￈ￇ￙ￋￊ￦ￖￇ￟ￓￋￔￚ￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦Κ‫ںڸڷ‬￦
￉ￎￇￖￚￋ￘￦‫ڸڷ‬￦￈ￕￕ￑￦ￜￇￒￛￋ￦ￇￔￊ￦ￋￇ￘ￔￏￔￍ￙￦ￖￋ￘￦￙ￎￇ￘ￋ￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦Κ‫ڻڹڷ‬￦
￉ￎￇￖￚￋ￘￦‫ںڷ‬￦￙ￚￇￚￋￓￋￔￚ￦ￕￌ￦ￌￏￔￇￔ￉ￏￇￒ￦ￖￕ￙ￏￚￏￕￔ￦ￇￔￊ￦
￉ￕￓￖ￘ￋￎￋￔ￙ￏￜￋ￦ￏￔ￉ￕￓￋ￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڽںڷ‬￦
￉ￎￇￖￚￋ￘￦‫ڻڷ‬￦￙ￚￇￚￋￓￋￔￚ￦ￕￌ￦￉ￇ￙ￎ￦ￌￒￕ￝￙￦ΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚΚ￦‫ڽڼڷ‬￦
Chapter 5: Cash to Accrual
CHAPTER 5: CASH TO ACCRUAL
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PROBLEM 5-1 (Computation of Sales under cash basis)
Accounts receivable/Notes receivable trade/Advances from customers￦
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￘©§³º©¶­©·￦
‫ڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬￦ ￙¥°©·￦¨­·§³¹²¸·￦
￦
￦
Collections including
‫ڼںں‬Ζ‫ڴڴڴ‬￦ recoveries
￦
￦
‫ڷ‬Ζ‫ڴڴڴ‬￦ ￝¶­¸©Ο³ªª￦
ￚ³¸¥°￦
‫ڵ‬Ζ‫ڶڼڴ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڶڼڴ‬Ζ‫ڴڴڴ‬￦ ￦
Suggested answer: B
￦
PROBLEM 5-2 Computation of Bad Debts
￦
Allowance for bad debts￦
ￋ²¨­²«￦¦¥°¥²§©￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￝¶­¸©Ο³ªª￦
‫ںڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
42,000
‫ڸ‬Ζ‫ڴڴڴ‬￦
￈©«­²²­²«￦¦¥°¥²§©￦
Bad debts expense
￘©§³º©¶­©·￦
ￚ³¸¥°￦
‫ںڽ‬Ζ‫ڴڴڴ‬￦
￦
‫ںڽ‬Ζ‫ڴڴڴ‬￦
￦
Suggested answer: C
￦
PROBLEM 5-3 (Computation of Purchases)
Accounts Payable / Notes Payable / Advances to Suppliers￦
ￖ¥½±©²¸·￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦¦¥°¥²§©￦Ο￦ￇￖ￦
ￖ¹¶§¬¥·©￦¶©¸Κ￦¥²¨￦¥°°³»Κ
‫ں‬Ζ‫ڴڴڴ‬
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦¦¥°¥²§©￦Ο￦ￔￖ￦
ￖ¹¶§¬¥·©￦¨­·§³¹²¸￦
‫ڷ‬Ζ‫ڴڴڴ‬￦
‫ڼں‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦Ο￦ￇ¨º¥²§©·￦
￈©«Κ￦¦¥°¥²§©￦Ο￦ￇ¨º¥²§©·￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦ 551,000 Purchases (gross)
￈¥°¥²§©￦©²¨￦ ￇￖ￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
￈¥°¥²§©￦©²¨￦ ￦ￔￖ￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°
‫ڵ‬Ζ‫ڽںڶ‬Ζ‫ڵ ڴڴڴ‬Ζ‫ڽںڶ‬Ζ‫ڴڴڴ‬￦
Suggested answer: B
4
Chapter 5: Cash to Accrual
PROBLEM 5-4 Computation of Cost of Sales
Accounts Payable (AP) / Notes Payable (NP)￦
ￖ¥½±©²¸·￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦¦¥°¥²§©￦Ο￦ￇￖ￦
ￖ¹¶§¬¥·©￦¶©¸Κ￦¥²¨￦¥°°³»Κ￦
‫ں‬Ζ‫ڴڴڴ‬￦
Ο￦ ￈©«Κ￦¦¥°¥²§©￦Ο￦ￔￖ￦
ￖ¹¶§¬¥·©￦¨­·§³¹²¸￦
‫ڷ‬Ζ‫ڴڴڴ‬
859,000 Purchases (gross)
￈¥°¥²§©￦©²¨￦Ο￦ￇￖ￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦ ￦
￈¥°¥²§©￦©²¨￦Ο￦ￔￖ￦
Ο￦
ￚ³¸¥°￦
‫ڵ‬Ζ‫ڽڹڴ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڽڹڴ‬Ζ‫ڴڴڴ‬￦ ￦
￦
Merchandise Inventory￦
￈©«­²²­²«￦¦¥°¥²§©￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦ ￋ²¨­²«￦¦¥°¥²§©￦
ￔ©¸￦´¹¶§¬¥·©·￦
‫ڴںڼ‬Ζ‫ڴڴڴ‬￦ 1,050,000 Cost of sales
ￚ³¸¥°￦
‫ڵ‬Ζ‫ڴںڶ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴںڶ‬Ζ‫ڴڴڴ‬￦ ￦
Computation of the net purchases:
ￍ¶³··￦´¹¶§¬¥·©·￦³²￦¥§§³¹²¸￦
ￇ¨¨￦§¥·¬￦´¹¶§¬¥·©·￦
ￚ³¸¥°￦
ￒ©··Ό￦ￖ¹¶§¬¥·©￦¶©¸¹¶²·￦¥²¨￦¥°°³»¥²§©·￦
￦￦￦￦￦￦￦￦￦￦￦ￖ¹¶§¬¥·©￦¨­·§³¹²¸￦
ￔ©¸￦´¹¶§¬¥·©·￦
‫ڽڹڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڽںڼ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬￦
‫ڴںڼ‬Ζ‫ڴڴڴ‬￦
Suggested answer: B
PROBLEM 5-5 (Computation of Income Other Than Sales)
Rent Receivable/Unearned rent income
￈©«Κ￦ ￈¥°¥²§©￦ Ο ￘©²¸￦
￘©§©­º¥¦°©￦
￈¥°¥²§©￦ ©²¨￦ Ο￦ ￛ²©¥¶²©¨￦
¶©²¸￦­²§³±©￦
￘©²¸￦ￏ²§³±©￦(squeeze)￦
ￚ³¸¥°￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦ ©²¨ Ο￦ ￘©²¸￦
￘©§©­º¥¦°©￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦ ￦ￛ²©¥¶²©¨￦
¶©²¸￦­²§³±©￦
‫ڴںں‬Ζ‫ڴڴڴ‬￦ ￉³°°©§¸­³²·
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
770,000
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Suggested answer: B
PROBLEM 5-6 (Computation of Expenses in General)
Prepaid Rent/Rent payable
￈©«Κ￦ ￈¥°¥²§©￦ Ο￦ ￖ¶©´¥­¨￦
￙¥°¥¶­©·￦
￈¥°¥²§©￦ ©²¨￦ Ο￦ ￇ§§¶¹©¨￦
￙¥°¥¶­©·￦
ￖ¥½±©²¸·￦
ￚ³¸¥°￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦ ©²¨￦ Ο￦ ￖ¶©´¥­¨￦
￘©²¸￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦ ￈¥°¥²§©￦ ￦ ￘©²¸￦
´¥½¥¦°©￦￦
‫ڹڼڼ‬Ζ‫ڴڴڴ‬￦ Rent Expense
‫ڹں‬Ζ‫ڴڴڴ‬
‫ڴڹڼ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڹںڵ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڹںڵ‬Ζ‫ڴڴڴ‬
5
Chapter 5: Cash to Accrual
Suggested answer: C
￦
PROBLEM 5-7 (Computation of Cost of Machine Acquired and Sold)
Question No. 1
￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦©µ¹­´±©²¸￦·³°¨￦
ￇ¨¨Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￉³·¸￦
￦
Question No. 2
Equipment
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
40,000
￈©«Κ￦￈¥°¥²§©￦
￉³·¸￦ ³ª￦ ￖￖￋ￦ ¥§µ¹­¶©¨￦
(squeeze)￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
60,000
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
‫ڴڸ‬Ζ‫ ڴڴڴ‬￉³·¸￦³ª￦ￖￖￋ￦¨­·´³·©¨
ￚ³¸¥°￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦ ￦
￦
Accumulated depreciation￦
￈¥°¥²§©￦©²¨￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
³ª￦ￖￖￋ￦¨­·´³·©¨￦￦
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ ڴڴڴ‬￈©«Κ￦￈¥°¥²§©
‫ڼڵ‬Ζ‫ڴڴڴ‬￦ ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦
ￚ³¸¥°￦
‫ڷڷ‬Ζ‫ڴڴڴ‬￦
‫ڷڷ‬Ζ‫ڴڴڴ‬
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ D
‫ڶ‬Κ￦ A
￦
￦
PROBLEM 5-8
Question No. 1
Prepaid Insurance
￈©«Κ￦￈¥°¥²§©￦
ￖ¥½±©²¸·￦
‫ڻ‬Ζ‫ڴڴڹ‬￦
‫ڵڸ‬Ζ‫ڴڴڹ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
43,000 ￋ¼´©²·©·￦(squeeze)￦
ￚ³¸¥°￦
‫ڽڸ‬Ζ‫ڴڴڴ‬￦
‫ڽڸ‬Ζ‫ڴڴڴ‬￦ ￦
￦
Question No. 2
Interest Receivable
￈©«Κ￦￈¥°¥²§©￦
ￏ²§³±©￦(squeeze)￦
‫ڸڵ‬Ζ‫ڴڴڹ‬
112,700
‫ڷ‬Ζ‫ڴڴڻ‬￦ ￈¥°¥²§©￦©²¨￦
‫ڷڶڵ‬Ζ‫ڴڴڹ‬￦ ￉³°°©§¸­³²·￦
ￚ³¸¥°￦
‫ڻڶڵ‬Ζ‫ڴڴڶ‬
‫ڻڶڵ‬Ζ‫ڴڴڶ‬￦
￦
6
Chapter 5: Cash to Accrual
Question No. 3
Salaries payable
￈¥°¥²§©￦©²¨￦￦
ￖ¥½±©²¸·
‫ڵں‬Ζ‫ڴڴڹ‬
‫ڵڼڸ‬Ζ‫ڴڴڴ‬
‫ڷڹ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦
489,500 ￋ¼´©²·©·￦
ￚ³¸¥°￦
‫ڶڸڹ‬Ζ‫ڴڴڹ‬￦
‫ڶڸڹ‬Ζ‫ڴڴڹ‬￦ ￦
Question No. 4
Accounts receivable trade
￈©«Κ￦￈¥°¥²§©￦
￙¥°©·￦￦
‫ڹڵڸ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڼڽ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦
‫ڶ‬Ζ‫ڹڽڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
1,845,000 ￉³°°©§¸­³²·￦(squeeze)￦
‫ڶ‬Ζ‫ڹڽڷ‬Ζ‫ڴڴڴ‬￦ ￦
Question No. 5
Accounts receivable trade
￈©«Κ￦￈¥°¥²§©￦
￙¥°©·￦￦
￦
‫ڹڵڸ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڼڽ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦
‫ڶ‬Ζ‫ڹڽڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
1,820,000 ￉³°°©§¸­³²·￦(squeeze)￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦ ￝¶­¸©Ο³ªª￦
‫ڶ‬Ζ‫ڹڽڷ‬Ζ‫ڴڴڴ‬￦ ￦
￦
Question No. 6
Accounts receivable trade
￈©«Κ￦￈¥°¥²§©￦
￙¥°©·￦￦
￘©§³º©¶­©·￦
‫ڹڵڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦
‫ڶ‬Ζ‫ڹڵڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨
1,840,000 ￉³°°©§¸­³²·￦(squeeze)￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦ ￝¶­¸©Ο³ªª￦
‫ڶ‬Ζ‫ڹڵڸ‬Ζ‫ڴڴڴ‬￦ ￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ C
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ C
‫ڸ‬Κ￦ A
‫ڹ‬Κ￦ A
‫ں‬Κ￦
￦
￦
PROBLEM 5-9
Question No. 1
Accounts/Notes receivable trade
ￊ©§¶©¥·©￦­²￦ￇϑ￘
￙¥°©·￦³²￦¥§§³¹²¸￦￦
(squeeze)￦
￦
￦
ￚ³¸¥°￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬
4,260,000
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
ￏ²§¶©¥·©￦­²￦ￔϑ￘
￝¶­¸©Ο³ªª￦
￉³°°©§¸­³²·￦
￙¥°©·￦¨­·§³¹²¸·￦
￙¥°©·￦¶©¸Κ￦¥²¨￦¥°°³»Κ￦
‫ڸ‬Ζ‫ڴںڷ‬Ζ‫ڴڴڴ‬￦ ￦
￦
7
B
Chapter 5: Cash to Accrual
Question No. 2
Accounts payable
￉¥·¬￦´¥­¨￦¸³￦§¶©¨­¸³¶·￦
ￖ¹¶§¬¥·©￦¨­·§³¹²¸·￦
ￖ¹¶§¬¥·©￦¶©¸¹¶²·￦
‫ڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦
‫ڶ‬Ζ‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￊ©§¶©¥·©￦­²￦ￇϑￖ￦
2,650,000 ￍ¶³··￦´¹¶§¬¥·©·￦
￦ (squeeze)￦
‫ڶ‬Ζ‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦ ￦
￦
Question No. 3
Merchandise inventory
ￊ©§¶©¥·©￦­²￦ￏ²º©²¸³¶½￦
ￍ¶³··￦´¹¶§¬¥·©·￦
￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڹں‬Ζ‫ڴڴڴ‬￦
￦
ￚ³¸¥°￦
‫ڶ‬Ζ‫ڹڻں‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦ ￖ¹¶§¬¥·©￦¨­·§³¹²¸·￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦ ￖ¹¶§¬¥·©￦¶©¸¹¶²·￦
2,625,000 ￉³·¸￦³ª￦·¥°©·￦(squeeze)￦
‫ڶ‬Ζ‫ڹڻں‬Ζ‫ڴڴڴ‬￦
Question No. 4
Rental receivable/Unearned Rent Income
￘©²¸¥°￦
(squeeze)￦
￦
¶©º©²¹©￦
454,000
‫ڸڵ‬Ζ‫ڴڴڴ‬￦ ￏ²§¶©¥·©￦
­²￦
￘©²¸¥°￦
¶©§©­º¥¦°©￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦ ￊ©§¶©¥·©￦ ­²￦ ￛ²©¥¶²©¨￦
¶©²¸¥°￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ ￉³°°©§¸­³²·￦ª¶³±￦¸©²¥²¸·￦
‫ڸڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڸڹڸ‬Ζ‫ڴڴڴ‬￦ ￦
￦
ￚ³¸¥°￦
￦
Question No. 5
Prepaid interest/Interest Payable
ￊ©§¶©¥·©￦ ­²￦
­²¸©¶©·¸￦
ￏ²§¶©¥·©￦ ­²￦
´¥½¥¦°©￦
ￏ²¸©¶©·¸￦´¥­¨
ￖ¶©´¥­¨￦
‫ڹ‬Ζ‫ڴڴڹ‬
ￏ²¸©¶©·¸￦
‫ڼ‬Ζ‫ڴڴڹ‬
114,000
‫ڴڴڵ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦
ￏ²¸©¶©·¸￦
(squeeze)￦
￦ ￦
©¼´©²·©￦
￦
‫ڸڵڵ‬Ζ‫ڴڴڴ‬￦
‫ڸڵڵ‬Ζ‫ڴڴڴ‬￦ ￦
￦
SUMMARY OF ANSWERS:
1. D
2. D
3. A
4.
A
5.
D
PROBLEM 5-10
Question No. 1
Accounts Receivable/Notes receivable trade
￈©«Κ￦￈¥°¥²§©￦ ￇϑ￘￦
￈©«Κ￦￈¥°¥²§©￦ ￦ￔϑ￘￦
￙¥°©·￦³²￦¥§§³¹²¸￦￦
(squeeze)
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
‫ڴڴڷ‬Ζ‫ڴڴڴ‬
1,000,000
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
8
￈¥°Κ￦©²¨￦ ￇϑ￘￦
￈¥°Κ￦©²¨￦ ￦ￔϑ￘￦
￙¥°©·￦¶©¸Κ￦¥²¨￦¥°°³»Κ￦
￙¥°©·￦¨­·§³¹²¸￦
Chapter 5: Cash to Accrual
￦
‫ڵ‬Ζ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦ ￉³°°©§¸­³²·￦
ￚ³¸¥°￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
Accounts payable/Notes payable
￈¥°¥²§©￦©²¨￦ ￦ￇϑￖ￦
￈¥°¥²§©￦©²¨ ￔϑￖ￦
ￖ¹¶§¬¥·©￦ ¶©¸¹¶²·￦ ¥²¨￦
¥°°³»￦
ￖ¹¶§¬¥·©￦¨­·§³¹²¸￦
ￖ¥½±©²¸·￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹں‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦ ￦ￇϑￖ￦
‫ڴڴڵ‬Ζ‫ ڴڴڴ‬￈©«Κ￦￈¥°¥²§©￦ ￔϑￖ￦
‫ڴڹں‬Ζ‫ڴڴڴ‬￦ ￍ¶³··￦
´¹¶§¬¥·©·￦
(squeeze)￦
￦
￦ ￦
ￚ³¸¥°￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￦
ￍ¶³··￦´¹¶§¬¥·©·
ￒ©··Ό￦ￖ¹¶§¬¥·©￦¶©¸￦¥²¨￦¥°°³»￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦ￖ¹¶§¬¥·©￦¨­·§³¹²¸·￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦ￖ¹¶§¬¥·©·￦
￦
￦
Question No. 3
￙¥°©·￦
￦
ￒ©··Ό￦￙¥°©·￦¶©¸￦¥²¨￦¥°°³»￦
￦
￦￦￦￦￦￦￦￦￦￦￦￙¥°©·￦¨­·§³¹²¸·
￦
ￔ©¸￦￙¥°©·
￦
ￒ©··Ό￦￉³·¸￦³ª￦￙¥°©·￦
￦
￦￦ￓ©¶§¬¥²¨­·©￦­²º©²¸³¶½￦¦©«Κ￦
￦
￦￦ￇ¨¨Ό ￔ©¸￦ￖ¹¶§¬¥·©·
￦
￦￦ￖ¹¶§¬¥·©·￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦￦ￇ¨¨Ό￦ￌ¶©­«¬¸Ο­²￦
Ο￦
￦￦ￍ¶³··￦ￖ¹¶§¬¥·©·￦
‫ڴڹں‬Ζ‫ڴڴڴ‬￦
￦￦ￒ©··Ό￦ￖ¹¶§¬Κ￦￘©¸￦¥²¨￦¥°°³»￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦￦￦ￖ¹¶§¬¥·©￦¨­·§³¹²¸·￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦￦ￚ³¸¥°￦«³³¨·￦¥º¥­°¥¦°©￦ª³¶￦·¥°©￦
￦
￦￦ￒ©··Ό￦ￓ©¶§¬¥²¨­·©￦­²º©²¸³¶½Ζ￦©²¨￦
￦
ￍ¶³··￦ￏ²§³±©￦ϑ￦ￍ¶³··￦ￖ¶³ª­¸￦
￦
￦
Question No. 4
Prepaid/Accrued Salaries
￈©«Κ￦ ￈¥°¥²§©￦ Οￖ¶©´¥­¨￦
￙¥°¥¶­©·￦
￈¥°¥²§©￦ ©²¨￦ Ο￦ ￇ§§¶¹©¨￦
￙¥°¥¶­©·￦
ￖ¥½±©²¸·￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڶڵ‬Ζ‫ڴڴڴ‬
‫ڴڹں‬Ζ‫ڴڴڴ‬
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
600,000
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڻڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
270,000
￈¥°¥²§©￦ ©²¨ Ο ￖ¶©´¥­¨￦
￙¥°¥¶­©·￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦ ￈¥°¥²§©￦ Ο￦ ￇ§§¶¹©¨￦
￙¥°¥¶­©·￦
300,000 ￙¥°¥¶­©·￦
©¼´©²·©￦
(squeeze)￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
9
Chapter 5: Cash to Accrual
ￚ³¸¥°￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￦
￦
Question No. 5
Accrued rent/Unearned rent
￈©«Κ￦ ￈¥°¥²§©￦ Ο￦ ￇ§§¶¹©¨￦
¶©²¸￦
￈¥°¥²§©￦ ©²¨￦ Ο￦ ￛ²©¥¶²©¨￦
¶©²¸￦
￘©²¸￦­²§³±©￦(squeeze)￦
‫ڴڻ‬Ζ‫ڴڴڴ‬
490,000
‫ڴڸ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦ ©²¨￦ Ο￦ ￇ§§¶¹©¨￦
¶©²¸￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦ ￈¥°¥²§©￦ Ο￦ ￛ²©¥¶²©¨￦
¶©²¸￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￉³°°©§¸­³²￦³ª￦¶©²¸￦
ￚ³¸¥°￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ￦
‫ڴڸ‬Ζ‫ڴڴڴ‬
￦
SUMMARY OF ANSWERS:
1. A
2. B
3. C
4. B
5.
B
￦
￦
PROBLEM 5-11
Question No. 1
Accounts receivable trade
￈©«Κ￦￈¥°¥²§©￦
￘©§³º©¶­©·
￙¥°©·￦(squeeze)￦
￦
￦
ￚ³¸¥°￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڻڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦ ￙¥°©·￦¨­·§³¹²¸·￦
‫ڵ‬Ζ‫ڼڴڸ‬Ζ‫ڴڴڴ‬￦ ￉³°°©§¸­³²·￦
­²§°¹¨­²«￦
¶©§³º©¶­©·￦Ϯ‫ڵ‬Ζ‫ڼڽڸ‬Ζ‫ڴڴڴ‬Ο￦
￦ ￦￦‫ڴڼ‬Ζ‫ڴڶܩڴڴڴ‬Ζ‫ڴڴ‬Ο‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ
‫ڴڹ‬Ζ‫ڴڴڴ‬￦ ￇ§§³¹²¸·￦»¶­¸¸©²Ο³ªª￦
￦
￦
‫ڵ‬Ζ‫ڼڻڻ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڼڻڻ‬Ζ‫ڴڴڴ‬￦ ￦
￦
￙¥°©·￦
ￒ©··Ό￦￙¥°©·￦¨­·§³¹²¸￦
ￔ©¸￦￙¥°©·￦
‫ڵ‬Ζ‫ڴڻڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
1,550,000
￦
Question No. 2
Accounts payable trade
ￖ¥½±©²¸￦Ϯ‫ڵ‬Ζ‫ڴڵڶ‬Ζ‫ڴڴڴ‬Ο￦
￦￦‫ڴڶ‬Ζ‫ڴڷܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ
ￖ¹¶§¬¥·©￦¶©¸Κ￦¥²¨￦¥°°³»Κ￦
￈¥°¥²§©￦©²¨￦
￦
‫ڵ‬Ζ‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڻڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￚ³¸¥°￦
‫ڵ‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦ ￦
￦
ￖ¹¶§¬¥·©·￦
ￒ©··Ό￦ￖ¹¶§¬¥·©·￦¨­·§³¹²¸￦
ￔ©¸￦ￖ¹¶§¬¥·©·￦
￦
‫ڵ‬Ζ‫ڴڻڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
1,160,000
10
￈©«Κ￦￈¥°¥²§©￦
ￖ¹¶§¬¥·©·￦(squeeze)￦
￦
￦
Chapter 5: Cash to Accrual
Question No. 3
Merchandise inventory
￈©«Κ￦￈¥°¥²§©￦
ￔ©¸￦
ￖ¹¶§¬¥·©·￦
Ϯ‫ڵ‬Ζ‫ڴڻڵ‬Ζ‫ڴڴڴ‬Ο‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڼڷ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴںڵ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦
￦‫ڵ‬Ζ‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڷڷ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
1,210,000 ￉³·¸￦³ª￦￙¥°©·￦(squeeze)
‫ڵ‬Ζ‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦ ￦
￦
Question No. 4
Rent Receivable
￈©«Κ￦￈¥°¥²§©￦
￘©²¸￦­²§³±©￦(squeeze)￦
‫ڴڻ‬Ζ‫ڴڴڴ‬
130,000
‫ڴڼ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦ ￉³°°©§¸­³²·￦
ￚ³¸¥°￦
￦‫ڴڴڶ‬Ζ‫ڴڴڴ‬
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Question No. 5
Allowance for Doubtful accounts
ￇ§§³¹²¸·￦»¶­¸¸©²￦³ªª￦
￈¥°¥²§©￦©²¨￦
‫ڴڹ‬Ζ‫ڴڴڴ‬
‫ڴڷ‬Ζ‫ڴڴڴ‬
‫ڴڶ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦
52,000 ￊ³¹¦¸ª¹°￦
¥§§³¹²¸￦
©¼´©²·©(squeeze)￦
‫ڼ‬Ζ‫ڴڴڴ‬￦ ￘©§³º©¶­©·￦
‫ڴڼ‬Ζ‫ڴڴڴ‬
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
ￚ³¸¥°￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦ A
‫ڹ‬Κ￦ A
￦
￦
PROBLEM 5-12 Comprehensive
Question No. 1
Accounts receivable trade
￈©«Κ￦￈¥°¥²§©￦
ￖ¶³ª©··­³²¥°￦
(squeeze)￦
ￚ³¸¥°￦
ª©©·￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
5,250,000
‫ڹ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￉³°°©§¸­³²·￦
‫ڹ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦ ￦
￦
Question No. 2
ￖ¶³ª©··­³²¥°￦ￌ©©· Ϯ￙©©￦ￔ³Κ￦‫ڵ‬ϯ￦
ￒ©··Ό￦￘©²¸￦©¼´©²·©￦Ϯ‫ڵ‬Κ‫ڶ‬ￓ￦‫ڴڴڵܩ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦￦￦￦￦￦￦￦￙¹´´°­©·￦©¼´©²·©￦￦
￦
Ϯ‫ڴڴڼ‬Ζ‫ڴڴڷܩڴڴڴ‬Ζ‫ڴڴڴ‬Ο‫ڴڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦￦￦￦￦￦￦￦ￕ¸¬©¶￦³´©¶¥¸­²«￦©¼´©²·©￦
￦￦￦￦￦￦￦￦￦￦￦ￏ²¸©¶©·¸￦©¼´©²·©￦Ϯ‫ڵ‬ￓ￦¼￦‫ܫڶڵ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦
￦￦￦￦￦￦￦￦￦￦￦ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦Ϯ‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬ϯ￦
11
‫ڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڷ‬Ζ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
Chapter 5: Cash to Accrual
ￔ©¸￦­²§³±©￦
￦ 2,010,000
￦
Question No. 3
￉¥·¬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￇ§§³¹²¸·￦￘©§©­º¥¦°©
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
￙¹´´°­©·￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦￉¹¶¶©²¸￦ￇ··©¸·￦
2,500,000
￦
Question No. 4
ￌ¹¶²­¸¹¶©￦¥²¨￦ª­¼¸¹¶©·￦
‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²
￦￦￦Ϯ‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڴڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦ￔ³²§¹¶¶©²¸￦ￇ··©¸·￦
2,125,000
￦
Question No. 5
ￚ³¸¥°￦§¹¶¶©²¸￦¥··©¸·￦Ϯ￙©©￦ￔ³Κ￦‫ڷ‬ϯ￦
‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦²³²§¹¶¶©²¸￦¥··©¸·￦Ϯ￙©©￦ￔ³Κ￦‫ڸ‬ϯ￦
‫ڶ‬Ζ‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦ￇ··©¸·￦
4,625,000
￦
Question No. 6
ￔ³¸©·￦ￖ¥½¥¦°©￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
ￇ§§¶¹©¨￦¶©²¸￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￇ§§¶¹©¨￦­²¸©¶©·¸￦³²￦²³¸©·￦´¥½¥¦°©￦
￦￦￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦￉¹¶¶©²¸￦ￒ­¥¦­°­¸­©·￦
1,190,000
￦
Question No. 7
ￚ³¸¥°￦¥··©¸·￦Ϯ￙©©￦ￔ³Κ￦‫ڹ‬ϯ￦
‫ڸ‬Ζ‫ڹڶں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ ￚ³¸¥°￦ °­¥¦­°­¸­©·￦ Ϯ￙©©￦ ￔ³Κ￦ ‫ں‬ϯ￦ ￦ ¥°°￦ ¥¶©￦
§¹¶¶©²¸￦
‫ڵ‬Ζ‫ڴڽڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦
￦
3,435,000
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ A
‫ڸ‬Κ￦ A
‫ڹ‬Κ￦ A
‫ں‬Κ￦
￦
PROBLEM 5-13
Question No. 1
Accounts receivable trade
C
￈©«Κ￦￈¥°¥²§©￦
￙¥°©·￦³²￦¥§§³¹²¸￦￦
(squeeze)￦
‫ڸڶڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڵ‬Ζ‫ڹڷڹ‬Ζ‫ڴڴڴ‬￦
‫ںڸڵ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
‫ڷڵ‬Ζ‫ڴڴڴ‬￦ ￙¥°©·￦¨­·§³¹²¸￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￉³°°©§¸­³²·￦
ￚ³¸¥°￦
‫ڵ‬Ζ‫ڽڹں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڽڹں‬Ζ‫ڴڴڴ‬
￦
12
￦
‫ڻ‬Κ￦
B
Chapter 5: Cash to Accrual
￙¥°©·￦³²￦¥§§³¹²¸￦
ￇ¨¨Ό￦￉¥·¬￦·¥°©·
ￚ³¸¥°￦·¥°©·
‫ڵ‬Ζ‫ڹڷڹ‬Ζ‫ڴڴڴ‬￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
1,695,000
￦
Question No. 2
ￍ¶³··￦·¥°©·￦Ϯ·©©￦ￔ³Κ￦‫ڵ‬ϯ
ￒ©··Ό￦￙¥°©·￦¨­·§³¹²¸￦
ￔ©¸￦·¥°©·￦
￦
Question No. 3
‫ڵ‬Ζ‫ڹڽں‬Ζ‫ڴڴڴ‬￦
‫ڷڵ‬Ζ‫ڴڴڴ‬￦
1,682,000
Accounts Payable
ￖ¥½±©²¸·￦
￈¥°¥²§©￦©²¨￦
‫ڵ‬Ζ‫ںڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڼڷ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦
‫ڵ‬Ζ‫ڸڷڶ‬Ζ‫ڴڴڴ‬￦ ￖ¹¶§¬¥·©·￦(squeeze)￦
ￚ³¸¥°￦
‫ڵ‬Ζ‫ںڵں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ںڵں‬Ζ‫ڴڴڴ‬￦
￦
ￖ¹¶§¬¥·©·￦³²￦¥§§³¹²¸￦
ￇ¨¨Ό￦￉¥·¬￦´¹¶§¬¥·©·￦
ￚ³¸¥°￦ￖ¹¶§¬¥·©·￦
￦
Question No. 4
‫ڵ‬Ζ‫ڸڷڶ‬Ζ‫ڴڴڴ‬￦￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
1,354,000
Merchandise Inventory
￈©«Κ￦￈¥°¥²§©￦
ￔ©¸￦´¹¶§¬¥·©·￦
‫ںڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڸڹڷ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦
‫ڵ‬Ζ‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڽڵ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
1,350,000 ￉³·¸￦³ª￦·¥°©·￦(squeeze)￦
‫ڵ‬Ζ‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦ ￦
￦
Question No. 5
Prepaid G&A/Accrued G&A
￈©«Κ￦ ￈¥°¥²§©￦ Ο￦ ￖ¶©´¥­¨￦
ￏ²¸©¶©·¸￦
￈¥°¥²§©￦ ©²¨￦ ￦ ￇ§§¶¹©¨￦
ￏ²¸©¶©·¸￦
ￖ¥½±©²¸·￦
‫ڽ‬Ζ‫ڴڴں‬
‫ڸڴڶ‬Ζ‫ڴڴڴ‬
‫ڼ‬Ζ‫ڴڴڸ‬￦ ￈¥°¥²§©￦ ©²¨￦ Ο￦ ￖ¶©´¥­¨￦
ￏ²¸©¶©·¸￦
‫ڻ‬Ζ‫ ڴڴڴ‬￈©«Κ￦ ￈¥°¥²§©￦ ￦ ￇ§§¶¹©¨￦
ￏ²¸©¶©·¸￦
207,200 ￋ¼´©²·©·￦
ￚ³¸¥°￦
￦‫ڶڶڶ‬Ζ‫ڴڴں‬￦
‫ڶڶڶ‬Ζ‫ڴڴں‬￦ ￦
‫ڽ‬Ζ‫ڴڴڴ‬
￦
Question No. 6
ￍ©²©¶¥°￦¥²¨￦¥¨±­²­·¸¶¥¸­º©￦©¼´©²·©￦Ϯ·©©￦ￔ³Κ￦‫ڹ‬ϯ￦
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦
￝¥¶¶¥²¸½￦©¼´©²·©￦
ￚ³¸¥°￦³´©¶¥¸­²«￦©¼´©²·©￦
￦‫ڻڴڶ‬Ζ‫ڴڴڶ‬￦￦
‫ڸڼ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڸ‬￦
297,600
￦
Question No. 7
￙©°°­²«￦´¶­§©￦³ª￦°¥²¨￦
ￒ©··Ό￦￈³³¯￦º¥°¹©￦³ª￦°¥²¨￦
￦￦￦￦￦‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
‫ںڵ‬Ζ‫ڴڴڴ‬￦
13
Chapter 5: Cash to Accrual
ￍ¥­²￦³²￦·¥°©￦³ª￦°¥²¨￦
4,000
￦
Question No. 8
￙©°°­²«￦ￖ¶­§©￦
ￒ©··￦￈³³¯￦º¥°¹©￦
￦￦￦￦￉³·¸
￦￦￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
ￍ¥­²￦³²￦·¥°©￦³ª￦»¥¶©¬³¹·©￦©µ¹­´±©²¸￦
￦
￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹڶ‬Ζ‫ڴڴڴ‬
‫ںڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڽ‬Ζ‫ڴڴڴ‬￦
3,000
￦
‫ڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڼڶ‬Ζ‫ڴڴڴ‬￦
14,000
￦
Question No. 9
￙©°°­²«￦ￖ¶­§©￦
ￒ©··Ό ￈³³¯￦º¥°¹©￦
￦￦￦￦￉³·¸￦
￦￦￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
ￍ¥­²￦³²￦·¥°©￦³ª￦￦¦³­°©¶￦
￦
Question No. 10
ￔ©¸￦￙¥°©·
ￒ©··Ό￦￉³·¸￦³ª￦￙¥°©·￦
ￍ¶³··￦ￖ¶³ª­¸￦
ￒ©··Ό￦ￕ´©¶¥¸­²«￦©¼´©²·©·￦
￦￦￦￦￦￦￦￦￦￦￦ￍ¥­²￦³²￦·¥°©￦Ϯ‫ڸڵ‬Ζ‫ڷܩڴڴڴ‬Ζ‫ڸܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ
ￔ©¸￦­²§³±©￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ C
‫ڷ‬Κ￦ D
‫ڸ‬Κ￦ A
‫ڹ‬Κ￦ B
‫ں‬Κ A
‫ڻ‬Κ A
‫ڼ‬Κ￦ C
‫ڽ‬Κ￦
‫ڴڵ‬Κ￦ A
￦
￦
PROBLEM 5-14 Comprehensive
Question No. 1
Accounts receivable trade
‫ڵ‬Ζ‫ڶڼں‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڶڷڷ‬Ζ‫ڴڴڴ‬￦
‫ڻڽڶ‬Ζ‫ڴڴں‬￦
‫ڵڶ‬Ζ‫ڴڴڴ‬
55,400
￈©«Κ￦￈¥°¥²§©￦
￙¥°©·￦(squeeze)￦
￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬
800,000
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦ ￙¥°©·￦¶©¸¹¶²·￦
‫ڴڸڻ‬Ζ‫ڴڴڴ‬￦ ￉³°°©§¸­³²·￦￦
ￚ³¸¥°￦
‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦ ￦
Question No. 2
￙¥°©·￦³²￦¥§§³¹²¸￦
ￇ¨¨Ό￦￉¥·¬￦·¥°©·￦
ￚ³¸¥°￦·¥°©·￦
ￒ©··Ό￦￙¥°©·￦¶©¸¹¶²·￦¥²¨￦¥°°³»¥²§©·
ￔ©¸￦·¥°©·
ￒ©··Ό￦￉³·¸￦³ª￦·¥°©·￦Ϯ·µ¹©©¾©ϯ￦
ￍ¶³··￦´¶³ª­¸￦Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϑ‫ܫڴڸ‬ϯ￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬
‫ڴڽڼ‬Ζ‫ڴڴڴ‬
‫ڴڽڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
14
Chapter 5: Cash to Accrual
Merchandise inventory
￈©«Κ￦￈¥°¥²§©￦
ￔ©¸￦ￖ¹¶§¬¥·©·￦Ϯ·µ¹©©¾©ϯ￦
‫ڴڽڵ‬Ζ‫ڴڴڴ‬￦
420,000
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
‫ڴڽڷ‬Ζ‫ڴڴڴ‬￦ ￉³·¸￦³ª￦￙¥°©·￦
ￚ³¸¥°￦
‫ڴڵں‬Ζ‫ڴڴڴ‬￦
‫ڴڵں‬Ζ‫ڴڴڴ‬
￦
Question No. 3
Accounts Payable trade
ￖ¥½±©²¸·￦(squeeze)￦
ￖ¹¶§¬¥·©￦ ¶©¸¹¶²·￦ ¥²¨￦
¥°°³»¥²§©·￦
￈¥°¥²§©￦©²¨￦ ￦ￇ§§³¹²¸·￦
´¥½¥¦°©￦
ￚ³¸¥°￦
470,000
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڷڶ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦ ￈¥°¥²§©￦ Ο￦ ￇ§§³¹²¸·￦
´¥½¥¦°©￦
‫ڼڶڸ‬Ζ‫ڴڴڴ‬￦ ￍ¶³··￦
´¹¶§¬¥·©·￦
Ϯ‫ڴڶڸ‬Ζ‫ڼܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
￦ ￦
‫ڼڹں‬Ζ‫ڴڴڴ‬￦
‫ڼڹں‬Ζ‫ڴڴڴ‬￦ ￦
‫ڼ‬Ζ‫ڴڴڴ‬￦
Question No. 4
ￚ³¸¥°￦´¥½±©²¸￦³ª￦ￇ§§³¹²¸·￦´¥½¥¦°©￦¥²¨￦¥¨±­²￦©¼´©²·©·￦
ￒ©··Ό￦ￖ¥½±©²¸￦³ª￦ￇ§§³¹²¸·￦´¥½¥¦°©￦
ￖ¥½±©²¸￦³ª￦¥¨±­²￦©¼´©²·©·￦
￦
Question No. 5
ￖ¥½±©²¸￦³ª￦¥¨±­²￦©¼´©²·©·￦
ￊ­º­¨©¨￦¦½Ό￦ ￖ©¶§©²¸¥«©￦³ª￦§¥·¬￦©¼´©²·©·￦¸³￦¸³¸¥°￦¥¨±­²￦
©¼´©²·©￦
ￚ³¸¥°￦¥¨±­²￦©¼´©²·©·
ￇ¨¨Ό￦￙©°°­²«￦©¼´©²·©·￦
ￚ³¸¥°￦·©°°­²«￦¥²¨￦¥¨±­²­·¸¶¥¸­º©￦©¼´©²·©￦
￦
Question No. 6
ￚ³¸¥°￦¥¨±­²­·¸¶¥¸­º©￦©¼´©²·©·￦
ￒ©··Ό￦ￖ¥½±©²¸￦³ª￦¥¨±­²­·¸¶¥¸­º©￦©¼´©²·©￦
ￔ³²Ο§¥·¬￦¥¨±­²­·¸¶¥¸­º©￦©¼´©²·©·￦
ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦ª³¶￦¦¹­°¨­²«￦
￦￦￦Ϯ‫ڴڸڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴں‬￦¼￦‫ܫڹ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦
ￊ©´¶©§­¥¸­³²￦ª³¶￦ª¹¶²­¸¹¶©￦¥²¨￦ª­¼¸¹¶©·￦
ￊ­º­¨©¨￦¦½Ό￦ￔ¹±¦©¶￦³ª￦±³²¸¬·￦¹·©¨￦³º©¶￦‫ڶڵ‬￦±³²¸¬·￦
ￇ²²¹¥°￦¨©´¶©§­¥¸­³²￦
ￊ­º­¨©¨￦¦½Ό￦ￊ©´¶©§­¥¸­³²￦¶¥¸©￦
￉³·¸￦³ª￦ￌ¹¶²­¸¹¶©￦¥²¨￦ￌ­¼¸¹¶©·￦Ϯ²³￦¶©·­¨¹¥°￦º¥°¹©ϯ
SUMMARY OF ANSWERS:
1. A
2. A
3.
B
4.
15
A
5.
‫ڼڵڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڻڸ‬Ζ‫ڴڴڴ‬￦
48,000
‫ڼڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ܫڴڼ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
260,000
‫ڴں‬Ζ‫ڴڴڴ‬
‫ڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڽ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬
‫ں‬ϑ‫ڶڵ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
‫ܫڴڵ‬
60,000
C
6.
A
Chapter 5: Cash to Accrual
PROBLEM 5-15
Question No. 1
￉¥·¬￦￘©§©­´¸·Ό￦
￦￦ￌ¶³±￦§¹·¸³±©¶·￦
￦ ￌ¶³±￦­··¹©￦³ª￦³¶¨­²¥¶½￦·¬¥¶©·
￦￦ￌ¶³±￦¦¥²¯￦°³¥²￦
￉¥·¬￦¨­·¦¹¶·©±©²¸·Ό￦
￦￦ￖ¹¶§¬¥·©￦³ª￦­²º©²¸³¶½￦
￦ ￘©²¸￦
￦￦￙¥°¥¶­©·￦
￦￦ￛ¸­°­¸­©·￦
￦ ￏ²·¹¶¥²§©￦
￦￦ￖ¹¶§¬¥·©￦³ª￦©µ¹­´±©²¸￦¥²¨￦ª¹¶²­¸¹¶©￦
￉¥·¬￦
Question Nos. 2 and 3
￉¹¶¶©²¸￦¥··©¸·￦
￦￉¥·¬￦
￦ￏ²º©²¸³¶­©·￦
￦ￖ¶©´¥­¨￦¶©²¸￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬ϯ￦
ￚ³¸¥°￦§¹¶¶©²¸￦¥··©¸·￦(No. 2)
ￔ³²§¹¶¶©²¸￦¥··©¸·￦
￦ￖ¶³´©¶¸½Ζ￦´°¥²¸￦¥²¨￦©µ¹­´±©²¸￦
￦ￒ©··￦¥§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
Total assets (No. 3)￦
￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڷڽڷ‬Ζ‫ڴڴڴ‬￦
167,000
￦
￦
‫ڴںڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڻںڵ‬Ζ‫ڴڴڴ‬
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬￦
270,000
￦
￦
‫ںڷ‬Ζ‫ڴڴڴ‬￦
306,000
￦
￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬￦
Question No. 4
ￇ§§³¹²¸·￦´¥½¥¦°©￦
ￛ¸­°­¸­©·￦´¥½¥¦°©￦
ￒ³¥²·￦´¥½¥¦°©
ￏ²¸©¶©·¸￦³²￦°³¥²·￦´¥½¥¦°©￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦
ￚ³¸¥°￦§¹¶¶©²¸￦°­¥¦­°­¸­©·￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬
‫ڽ‬Ζ‫ڴڴڴ‬￦
130,000
Question No. 5
ￕ¶¨­²¥¶½￦·¬¥¶©·￦
￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ²©¸￦­²§³±©ϯ
￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ںڻڵ‬Ζ‫ڴڴڴ‬
176,000
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦
A
‫ڸ‬Κ￦
16
D
‫ڹ‬Κ￦
A
Chapter 5: Cash to Accrual
PROBLEM 5-16
Question No. 1￦
ￔ³¸©·￦¶©§©­º¥¦°©￦ ￦ￊ©§©±¦©¶￦‫ڵڷ‬￦ ￦
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￦￦￦￦￦￦‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
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￦￦￦￦￦￦‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦ ￦ￊ©§©±¦©¶￦‫ڵڷ‬￦
￉³°°©§¸­³²￦³ª￦²³¸©·￦¥²¨￦¥§§³¹²¸·￦ ￦
￦
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￦￦￦‫ڶ‬Ζ‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦
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￦￦￦￦￦￦‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦ ￦
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￦￦￦‫ڸ‬Ζ‫ڴڵڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￔ³¸©·￦¶©§©­º¥¦°©￦ ￦￐¥²¹¥¶½￦‫ڵ‬￦
￦￦￦￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦ ￦￐¥²¹¥¶½￦‫ڵ‬￦ ￦
￦
￦￦￦‫ڴڸڻ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦‫ڴڸڽ‬Ζ‫ڴڴڴ‬￦
￙¥°©·￦³²￦¥§§³¹²¸￦￦
￦
￦
￦
￦
￦
￦ 3,370,000￦
￦
Question No. 2￦
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￦￦￦￦￦￦‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￔ³¸©￦´¥½¥¦°©￦ ￦¦¥²¯￦
ￔ³¸©·￦´¥½¥¦°©￦ ￦¸¶¥¨©￦ ￦
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￦￦￦￦￦￦‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦￦￦￦￦￦‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
ￇ§§³¹²¸·￦´¥½¥¦°©￦ ￦ￊ©§©±¦©¶￦‫ڵڷ‬￦￦
ￖ¥½±©²¸￦³ª￦²³¸©·￦¥²¨￦¥§§³¹²¸·￦ ￦
￦
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￦￦￦‫ڶ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦ ￦
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‫ڷ‬Ζ‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￔ³¸©·￦´¥½¥¦°©￦ ￦￐¥²¹¥¶½￦‫ڵ‬￦ ￦
￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
ￇ§§³¹²¸·￦´¥½¥¦°©￦ ￦￐¥²¹¥¶½￦‫ڵ‬￦
￦
￦
￦￦‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
ￖ¹¶§¬¥·©·￦³²￦¥§§³¹²¸￦ ￦
￦
￦
￦
1,780,000￦
￦
Question No. 3￦
ￋµ¹­´±©²¸￦ ￦￐¥²¹¥¶½￦‫ڵ‬￦ ￦
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￦
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‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￇ§µ¹­·­¸­³²￦￦
￦
￦
￦
￦
￦
￦￦￦‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦ ￦
￦
￦
￦
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‫ڵ‬Ζ‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￋµ¹­´±©²¸￦ ￦ￊ©§©±¦©¶￦‫ڵڷ‬￦ ￦
ￊ©´¶©§­¥¸­³²￦ ￦
￦
￦
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￦
￦￦￦￦80,000￦
￦
Question No. 4￦
ￏ²¸©¶©·¸￦¥§§¶¹©¨￦³²￦²³¸©￦­··¹©¨￦¸³￦¦¥²¯￦Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ڴڵ‬ϑ‫ڶڵ‬ϯ￦ ￦￦￦‫ڴڷ‬Ζ‫ڴڴڴ‬￦
ￏ²¸©¶©·¸￦©¼´©²·©￦￦
￦
￦
￦
￦
￦
30,000￦
￦
Note to Teacher:￦ￚ¬©¶©￦¥¶©￦¸»³￦´³··­¦°©￦¥²·»©¶·￦­²￦¸¬­·￦µ¹©·¸­³²￦¨©´©²¨­²«￦
³²￦¸¬©￦¥··¹±´¸­³²Ό￦
Assumption 1:￦ￊ­·§³¹²¸­²«￦»­¸¬￦¶©§³¹¶·©￦
ￊ­ªª©¶©²§©￦ ¦©¸»©©²￦ ¸¬©￦ ´¶³§©©¨·￦ ¥²¨￦ ¸¬©￦ ª¥§©￦ ¥±³¹²¸￦ ­·￦ ­²§°¹¨©¨￦ ­²￦ interest
expenseΚ￦
Assumption 2: ￊ­·§³¹²¸­²«￦»­¸¬³¹¸￦¶©§³¹¶·©￦
ￊ­ªª©¶©²§©￦ ¦©¸»©©²￦ ¸¬©￦ ´¶³§©©¨·￦ ¥²¨￦ ¸¬©￦ ª¥§©￦ ¥±³¹²¸￦ ­·￦ §³²·­¨©¶©¨￦ loss on
discountingΚ￦
￦
17
‫‪Chapter 5: Cash to Accrual‬‬
‫‪Question No. 5￦‬‬
‫‪ￜ³°¯·￦￉³±´¥²½￦‬‬
‫‪ￏ²§³±©￦￙¸¥¸©±©²¸￦‬‬
‫‪￦‬ڻڵڴڶ‪Ζ￦‬ڵڷ‪￟©¥¶￦©²¨©¨￦ￊ©§©±¦©¶￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڻڷ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڼ‪Ζ‬ڵ‪￦￦￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽڸ‪Ζ‬ڵ‪￦￦￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڻ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڷ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڵ‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽڽ‪￦ ￦￦￦￦￦￦￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪￦￦￦￦￦￦￦‬‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڽڻ‪￦￦￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‪￦￦￦‬‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڹ‪￦￦￦￦￦‬‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴںڽ‪￦￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڵ‪￦￦￦￦‬ڴڴڴ‪Ζ‬ڴڸ‪￦￦‬‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڼ‪￦￦￦‬‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڹ‪Ϯ￦￦‬‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڽڵ‪￦ ￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪ЄЄЄￒ³··￦³²￦²³¸©￦¶©§©­º¥¦°©￦¨­·§³¹²¸©¨￦Ϯ‬‬
‫‪￦‬‬
‫‪OR‬‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‪￦￦￦￦￦‬‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪￦￦￦￦￦￦‬‬
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‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪￦￦￦￦￦￦‬‬
‫‪￦‬‬
‫‪500,000￦‬‬
‫‪￦￦‬ڵڷ‪￘©¸¥­²©¨￦©¥¶²­²«·￦ ￦ￊ©§©±¦©¶￦‬‬
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‫‪￦‬‬
‫‪￦‬‬
‫‪D‬‬
‫‪Κ￦‬ڹ‬
‫‪C‬‬
‫‪Κ￦‬ڸ‬
‫‪18‬‬
‫‪C‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪Κ￦ A‬ڵ‬
‫‪Κ￦ A‬ڶ‬
‫‪Κ￦‬ڷ‬
Chapter 6: Correction of Errors
CHAPTER 6: CORRECTION OF ERRORS
￦
PROBLEM 6-1 Income Statement and SFP Errors
Questions Nos. 1-6￦
2017
Net
income
ￛ²¥¨®¹·¸©¨￦
¦¥°¥²§©·￦
‫ڵ‬￦
‫ڶ‬￦
Adjusted
balances
Workin
g capital
2018
RE, end
of the
year
Net
income
Workin
g capital
RE, end
of the
year
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
‫ڴںڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
200,000
180,000
200,000
160,000
260,000
360,000
Questions No. 7￦
Assuming errors were discovered in 2017
ADJUSTING ENTRIES
‫ڵ‬ϯ￦ ￓ­·§©°°¥²©³¹·￦­²§³±©￦
￦￦￘©²¸￦­²§³±©￦
￦
￦
‫ڶ‬ϯ￦ ￔ³¸©·￦´¥½¥¦°©￦
￦
￦￦ￇ§§³¹²¸·￦´¥½¥¦°©￦
￦
Assuming errors were discovered in 2018
ADJUSTING ENTRIES
‫ڵ‬ϯ￦ ￔ³￦©²¸¶½￦
￦
￦
‫ڶ‬ϯ￦ ￔ³￦©²¸¶½￦
￦
￦
￦
Assuming errors were discovered in 2019
ADJUSTING ENTRIES
‫ڵ‬ϯ￦ ￔ³￦©²¸¶½￦
￦
￦
‫ڶ‬ϯ￦ ￔ³￦©²¸¶½￦
￦
￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ B
‫ڷ‬Κ A
‫ڸ‬Κ C
￦
19
Debit
‫ڹڶ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
‫ڼڶ‬Ζ‫ڴڴڴ‬￦￦
￦
Credit
￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
‫ڼڶ‬Ζ‫ڴڴڴ‬￦￦
Debit
Credit
￦
￦
￦
￦
Debit
￦
￦
￦
￦
Credit
￦
￦
￦
￦
‫ڹ‬Κ￦
C
￦
￦
￦
￦
‫ں‬Κ
C
Chapter 6: Correction of Errors
PROBLEM 6-2 Counterbalancing Errors
Questions Nos. 1-6
ￛ²¥¨®¹·¸©¨￦
¦¥°¥²§©·￦
‫ڵ‬￦
‫ڶ‬￦
‫ڷ‬￦
‫ڸ‬￦
Adjusted
balances
Net
income
2017
Workin
g capital
R/E
Net
income
2018
Workin
g capital
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڻ‬Ζ‫ڴڴڹ‬ϯ￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڻ‬Ζ‫ڴڴڹ‬ϯ￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڻ‬Ζ‫ڴڴڹ‬ϯ￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ں‬Ζ‫ڴڴڴ‬ϯ￦
‫ڻ‬Ζ‫ڴڴڹ‬￦
‫ڴںڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
203,500
183,500
203,500
156,500
260,000
360,000
R/E
￦
Question No. 7
ￇΚ Errors were discovered in 2017
ADJUSTING ENTRIES
‫ڵ‬ϯ￦ ￏ²¸©¶©·¸￦©¼´©²·©￦
￦￦ￏ²¸©¶©·¸￦´¥½¥¦°©
￦
Debit
‫ڹڵ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦
‫ڷ‬ϯ￦ ￖ¶©´¥­¨￦­²·¹¶¥²§©￦
￦
￦￦ￏ²·¹¶¥²§©￦©¼´©²·©￦
￦
￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦￦
￦
‫ڶ‬ϯ￦ ￏ²¸©¶©·¸￦¶©§©­º¥¦°©￦
￦
￦￦ￏ²¸©¶©·¸￦­²§³±©￦
￦
Credit
‫ں‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦
‫ں‬Ζ‫ڴڴڴ‬￦￦
￦
‫ڸ‬ϯ￦ ￘©²¸￦¶©º©²¹©
￦
￦￦ￛ²©¥¶²©¨￦¶©²¸￦¶©º©²¹©￦
‫ڻ‬Ζ‫ڴڴڹ‬￦￦
￦
￦
‫ڻ‬Ζ‫ڴڴڹ‬￦￦
￦
￈Κ Errors were discovered in 2018
Assuming errors are discovered when the cash flows related to the
transactions were processed and books are still open
ADJUSTING ENTRIES
Debit
Credit
‫ڵ‬ϯ￦ ￘©¸¥­²©¨￦©¥¶²­²«·￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦￦ￏ²¸©¶©·¸￦©¼´©²·©￦
￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦
‫ڶ‬ϯ￦ ￏ²¸©¶©·¸￦­²§³±©￦
￦￦￘©¸¥­²©¨￦©¥¶²­²«·
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
‫ڷ‬ϯ￦ ￏ²·¹¶¥²§©￦©¼´©²·©￦
￦
￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦
￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
‫ں‬Ζ‫ڴڴڴ‬￦￦
‫ں‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦
‫ڸ‬ϯ￦ ￘©¸¥­²©¨￦©¥¶²­²«·￦
￦
￦￦￘©²¸￦¶©º©²¹©￦
‫ڻ‬Ζ‫ڴڴڹ‬￦￦
￦
￦
‫ڻ‬Ζ‫ڴڴڹ‬￦￦
￦
When books are already closed, no necessary adjusting entries to be
made.
￦
￉Κ
Errors were discovered in 2019
No necessary adjusting entries to be made.
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ C
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ C
‫ڸ‬Κ￦
20
C
‫ڹ‬Κ￦
B
‫ں‬Κ￦
C
Chapter 6: Correction of Errors
PROBLEM 6-3 Counterbalancing Errors
Questions Nos. 1-6
ￛ²¥¨®¹·¸©¨￦
¦¥°¥²§©·￦
‫ڵ‬￦
‫ڶ‬￦
‫ڷ‬￦
Adjusted
balances
Net
income
2017
Workin
g capital
R/E, end
Net
income
2018
Workin
g capital
R/E, end
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴںڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
200,000
180,000
200,000
160,000
260,000
360,000
￦
Question No. 7
ￇΚ Errors were discovered in 2017
ADJUSTING ENTRIES
‫ڵ‬ϯ￦ ￖ¹¶§¬¥·©·￦
￦
￦￦ￇ§§³¹²¸·￦´¥½¥¦°©￦
￦
Debit
‫ڴں‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦
‫ڴں‬Ζ‫ڴڴڴ‬￦￦
￦
‫ڶ‬ϯ￦ ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
￦￦￙¥°©·￦
￦
Credit
￦
‫ ڼ‬Ζ‫ڴڴڴ‬￦￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦
‫ڷ‬ϯ￦ ￉³·¸￦³ª￦·¥°©·￦
￦
￦￦ￏ²º©²¸³¶½￦￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￈Κ Errors were discovered in 2018
Assuming errors are discovered when the cash flows related to the
transactions were processed and books are still open
ADJUSTING ENTRIES
Debit
Credit
￦
‫ڵ‬ϯ￦ ￘©¸¥­²©¨￦©¥¶²­²«·￦
‫ڴں‬Ζ‫ڴڴڴ‬￦￦
￦￦ￖ¹¶§¬¥·©·
￦
‫ڴں‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦
‫ڶ‬ϯ￦ ￙¥°©·￦
￦￦￘©¸¥­²©¨￦©¥¶²­²«·
￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦￦
￦
‫ڷ‬ϯ￦ ￘©¸¥­²©¨￦©¥¶²­²«·￦￦
￦
￦￦ￏ²º©²¸³¶½Ζ￦¦©«­²²­²«￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
If books are already closed, no necessary adjusting entries to be made.
￦
￉Κ
Errors were discovered in 2019
No necessary adjusting entries to be made.
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ C
‫ڶ‬Κ B
‫ڷ‬Κ C
‫ڸ‬Κ
B
￦
21
‫ڹ‬Κ￦
C
‫ں‬Κ
B
Chapter 6: Correction of Errors
PROBLEM 6-4 Noncounterbalancing Errors
Questions Nos. 1-6
2017
ￛ²¥¨®¹·¸©¨￦
¦¥°¥²§©·￦
‫ڵ‬Κ￦
‫ڶ‬Κ￦
‫ڷ‬Κ￦
‫ڸ‬Κ￦
‫ڹ‬Κ￦
‫ں‬Κ￦
Adjusted
balances
2018
Net
income
Workin
g capital
RE, end
of the
year
Net
income
Workin
g capital
RE, end
of the
year
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ں‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴںڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ںڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ںڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
325,000
170,000
325,000
119,000
254,000
444,000
￦
Question No. 7
ￇΚ ￋ¶¶³¶·￦»©¶©￦¨­·§³º©¶©¨￦­²￦‫ڻڵڴڶ‬￦
ADJUSTING ENTRIES
‫ڵ‬ϯ￦ ￏ²·¹¶¥²§©￦©¼´©²·©￦
￦
￦￦￦￦ￖ¶©´¥­¨￦­²·¹¶¥²§©￦
Debit
‫ڴڷ‬Ζ‫ڴڴڴ‬￦￦
￦
Credit
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
‫ڶ‬ϯ￦ ￛ²©¥¶²©¨￦¶©²¸￦­²§³±©￦
￦
￦￦￦￦￘©²¸￦­²§³±©￦
￦
￦
￦
‫ڷ‬ϯ￦ ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦￦
￦
￦￦￦￦ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦
￦
￦
￦
‫ڸ‬ϯ￦ ￈¹­°¨­²«￦­±´¶³º©±©²¸·￦
￦￦ ￘©´¥­¶·￦©¼´©²·©￦
￦
￦
￦
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦
￦￦￦￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦
￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦￦￦￦ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦
￦
￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
‫ڼڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ں‬ϯ￦ ￘©´¥­¶·￦©¼´©²·©￦
￦￦ ￈¹­°¨­²«
￦
￦
￦
‫ڹ‬ϯ￦ ￕ¸¬©¶￦­²§³±©￦
￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦
￦￦￦￦ￍ¥­²￦³²￦·¥°©￦
￦￦ ￈¹­°¨­²«
￦
￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڼ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
Debit
‫ڴڷ‬Ζ‫ڴڴڴ‬￦￦
‫ں‬Ζ‫ڴڴڴ‬￦
￦
Credit
￦
￈Κ ￋ¶¶³¶·￦»©¶©￦¨­·§³º©¶©¨￦­²￦‫ڼڵڴڶ‬￦
ADJUSTING ENTRIES
‫ڵ‬ϯ￦ ￘©¸¥­²©¨￦©¥¶²­²«·￦
ￏ²·¹¶¥²§©￦©¼´©²·©￦
￦
￦￦￦￦ￖ¶©´¥­¨￦­²·¹¶¥²§©￦
22
￦
￦
‫ںڷ‬Ζ‫ڴڴڴ‬￦￦
‫‪Chapter 6: Correction of Errors‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦‬‬
‫‪￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦‬‬
‫‪￦￦￦￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڸ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴں‬
‫‪￦‬‬
‫‪ϯ￦ ￘©¸¥­²©¨￦©¥¶²­²«·￦‬ڹ‬
‫‪￦‬‬
‫‪ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦‬‬
‫«‪￦￦￦￦￈¹­°¨­²‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦ ￈¹­°¨­²«￦­±´¶³º©±©²¸·￦‬ڸ‬
‫·«‪￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦ ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦￦‬ڷ‬
‫‪￦‬‬
‫‪￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦ ￛ²©¥¶²©¨￦¶©²¸￦­²§³±©￦‬ڶ‬
‫·«‪￦￦ ￘©¸¥­²©¨￦©¥¶²­²‬‬
‫‪￦‬‬
‫‪￦￦￦￦￘©²¸￦­²§³±©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦ ￘©¸¥­²©¨￦©¥¶²­²«·￦‬ں‬
‫‪￦‬‬
‫‪￦￦￦￦￈¹­°¨­²«￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Credit‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴں‬
‫‪￦‬‬
‫©·‪ￊ©´¶©§­¥¸­³²￦©¼´©²‬‬
‫‪￘©¸¥­²©¨￦©¥¶²­²«·￦‬‬
‫‪￦￦￦￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڸ‬
‫‪￦‬‬
‫‪ϯ￦ ￘©¸¥­²©¨￦©¥¶²­²«·￦‬ڹ‬
‫‪￦‬‬
‫‪ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦‬‬
‫‪￦‬‬
‫‪￦￦￦￦￈¹­°¨­²«￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦ ￈¹­°¨­²«￦­±´¶³º©±©²¸·￦‬ڸ‬
‫‪￦‬‬
‫‪￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦ ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦￦‬ڷ‬
‫‪￦‬‬
‫‪￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￉Κ‬‬
‫‪ϯ￦ ￛ²©¥¶²©¨￦¶©²¸￦­²§³±©￦‬ڶ‬
‫·«‪￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڽڵڴڶ‪ￋ¶¶³¶·￦»©¶©￦¨­·§³º©¶©¨￦­²￦‬‬
‫‪ADJUSTING ENTRIES‬‬
‫‪ϯ￦ ￘©¸¥­²©¨￦©¥¶²­²«·￦‬ڵ‬
‫‪￦‬‬
‫‪￦￦￦￦ￖ¶©´¥­¨￦­²·¹¶¥²§©￦‬‬
‫‪Debit‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ںڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ںڷ‬
‫‪ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦‬‬
‫‪￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦‬‬
‫©·‪￦￦ ￊ©´¶©§­¥¸­³²￦©¼´©²‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦ ￘©¸¥­²©¨￦©¥¶²­²«·￦‬ں‬
‫‪￦‬‬
‫‪￦￦￦￦￈¹­°¨­²«￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦‬‬
‫·«‪￦￦ ￘©¸¥­²©¨￦©¥¶²­²‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪23‬‬
Chapter 6: Correction of Errors
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ D
‫ڶ‬Κ A
‫ڷ‬Κ D
‫ڸ‬Κ
A
‫ڹ‬Κ￦
A
‫ں‬Κ
D
￦
PROBLEM 6-5 Comprehensive
Questions Nos. 1-3
Effects of error in
Net income
Working
2017
2018
Capital
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
Ϯ‫ڼ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڼ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ
￦
‫ڴڻ‬Ζ‫ڴڴڴ‬￦￦
‫ڴڻ‬Ζ‫ڴڴڴ‬￦￦
Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
(45,000)
32,000
22,000
‫ڵ‬ϯ￦ￓￏ￦³º©¶Ζ￦ￔￏ￦³º©¶￦
￦￦￦￦￦ￓￏ￦¹²¨©¶Ζ￦ￔￏ￦¹²¨©¶￦
‫ڶ‬ϯ￦ￖ¹¶§¬¥·©·￦³º©¶Ζ￦ￔￏ￦¹²¨©¶￦
￦
‫ڷ‬ϯ￦￙¥°©·￦³º©¶Ζ￦ￔￏ￦³º©¶￦
‫ڸ‬ϯ￦ￋ¼´©²·©·￦³º©¶Ζ￦ￔￏ￦¹²¨©¶￦
￦￦￦￦￦ￊ©´¶©§­¥¸­³²￦©¼´￦¹²¨©¶Ζ￦ￔￏ￦³º©¶￦
‫ڹ‬ϯ￦ￕ¸¬©¶￦­²§³±©￦³º©¶￦
￦￦￦￦Єￒ³··￦¹²¨©¶Ζ￦ￔￏ￦³º©¶￦
Adjustment
￦
￉³±´¹¸¥¸­³²￦³ª￦°³··Ό
￙©°°­²«￦ￖ¶­§©￦
ￒ©··Ό￦￈³³¯￦º¥°¹©￦
￦￦￦￦￉³·¸
￦￦￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
ￒ³··￦³²￦·¥°©￦
￦
￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦￦
Ϯ‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
￦
Questions No. 4
Effect of errors to Retained Earnings in 2017
ￛ²¨©¶·¸¥¸©±©²¸￦¸³￦‫ڻڵڴڶ‬￦²©¸￦­²§³±©￦
ￕº©¶·¸¥¸©±©²¸￦¸³￦‫ ڼڵڴڶ‬²©¸￦­²§³±©￦
ￔ©¸￦¹²¨©¶·¸¥¸©±©²¸￦¸³￦‫ڼڵڴڶ‬￦¶©¸¥­²©¨￦©¥¶²­²«·￦
‫ڹڸ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڶڷ‬Ζ‫ڴڴڴ‬￦
13,000
￦
Questions No. 5
ADJUSTING ENTRIES
‫ڵ‬ϯ￦ ￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«￦
￦
￦￦￦￦ￓ©¶§¬¥²¨­·©￦­²º©²¸³¶½Ζ￦¦©«￦
￦
ￓ©¶§¬¥²¨­·©￦­²º©²¸³¶½Ζ￦©²¨￦
￦
￦￦￦￦￉³·¸￦³ª￦￙¥°©·￦
￦
￦
‫ڶ‬ϯ￦
￦
￦
￦
Debit
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڼ‬Ζ‫ڴڴڴ‬￦
￦
Credit
￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￖ¹¶§¬¥·©·￦
￦￦ ￘©¸¥­²©¨￦©¥¶²­²«·
ￇ¨º¥²§©·￦·¹´´°­©¶￦
￦￦￦ￖ¹¶§¬¥·©·￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬ϯ￦ ￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«￦
￦
￦￦￦￙¥°©·￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
￦
￦
24
Chapter 6: Correction of Errors
￦
￦
￙¥°©·￦
￦￦￦￦ￇ¨º¥²§©·￦§¹·¸³±©¶·
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڸ‬ϯ￦
￦
￦
￦
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦
ￏ±´¶³º©±©²¸·￦
￦￦ ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²
￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦
￦
￦
￦
￦
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹ‬ϯ￦ ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦
￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«
￦
￦￦￦￦ￋµ¹­´±©²¸￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ A
‫ڷ‬Κ A
‫ڸ‬Κ
A
‫ڹ‬Κ￦
C
PROBLEM 6-6 Comprehensive
Questions Nos. 1-5
￦
￦
ￋ²¨­²«￦ￏ²º©²¸³¶½￦‫ڻڵڴڶ‬￦
¹²¨©¶·¸¥¸©¨Ζ￦ￔￏ￦
¹²¨©¶·¸¥¸©¨￦
ￋ²¨­²«￦ￏ²º©²¸³¶½￦‫ڼڵڴڶ‬￦
³º©¶·¸¥¸©¨Ζ￦ￔￏ￦³º©¶·¸¥¸©¨￦
ￊ©´¶©§­¥¸­³²￦©¼´Κ￦‫ڻڵڴڶ‬￦
³º©¶·¸¥¸©¨Ζ￦ￔￏ￦
¹²¨©¶·¸¥¸©¨￦
ￊ©´¶©§­¥¸­³²￦©¼´Κ￦‫ڼڵڴڶ‬￦
³º©¶·¸¥¸©¨Ζ￦ￔￏ￦
¹²¨©¶·¸¥¸©¨￦
ￇ§§¶¹©¨￦©¼´©²·©￦
¹²¨©¶·¸¥¸©¨Ζ￦ￔￏ￦
³º©¶·¸¥¸©¨￦‫ڻڵڴڶ‬￦
ￇ§§¶¹©¨￦©¼´©²·©￦
¹²¨©¶·¸¥¸©¨Ζ￦ￔￏ￦
³º©¶·¸¥¸©¨￦‫ڼڵڴڶ‬￦
ￖ¶©´¥­¨￦©¼´©²·©￦
¹²¨©¶·¸¥¸©¨Ζ￦ￔￏ￦
¹²¨©¶·¸¥¸©¨￦‫ڻڵڴڶ‬￦
ￖ¶©´¥­¨￦©¼´©²·©￦
¹²¨©¶·¸¥¸©¨Ζ￦ￔￏ￦
¹²¨©¶·¸¥¸©¨￦‫ڼڵڴڶ‬￦
ￇ§§¶¹©¨￦¶©º©²¹©·￦
¹²¨©¶·¸¥¸©¨Ζ￦ￔￏ￦
¹²¨©¶·¸¥¸©¨￦‫ڼڵڴڶ‬￦
ￊ©ª©¶¶©¨￦¶©º©²¹©·￦
¹²¨©¶·¸¥¸©¨Ζ￦ￔￏ￦
³º©¶·¸¥¸©¨￦‫ڻڵڴڶ‬￦
ￚ³¸¥°￦
2017
Net
Workin
Income
g capital
2018
Net
Workin
Income
g capital
12/31/2
018
R/E
Ϯ‫ں‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ں‬Ζ‫ڴڴڴ‬ϯ￦
‫ں‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
￦
￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڵڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
Ο￦
Ο￦
Ϯ‫ڵڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
Ϯ‫ڻ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
Ϯ‫ڻ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڸ‬Ζ‫ڴڴڹ‬￦
‫ڸ‬Ζ‫ڴڴڹ‬￦
Ϯ‫ڸ‬Ζ‫ڴڴڹ‬ϯ￦
Ο￦
Ο￦
￦
￦
‫ڻ‬Ζ‫ڴڴڹ‬￦
‫ڻ‬Ζ‫ڴڴڹ‬￦
‫ڻ‬Ζ‫ڴڴڹ‬￦
Ϯ‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
￦
￦
Ϯ‫ڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
Ϯ‫ڷ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڷ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڴڴڶ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬￦
Ϯ‫ڵ‬Ζ‫ڴڴڶ‬ϯ￦
Ο￦
Ο￦
Ϯ‫ںڵ‬Ζ‫ڴڴڷ‬ϯ￦
Ϯ‫ڹ‬Ζ‫ڴڴڷ‬ϯ￦
‫ڴڴڼ‬￦
‫ڶ‬Ζ‫ڴڴڹ‬￦
Ϯ‫ڹڵ‬Ζ‫ڴڴڹ‬ϯ￦
25
Chapter 6: Correction of Errors
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ D
‫ڶ‬Κ B
‫ڷ‬Κ A
‫ڸ‬Κ
A
PROBLEM 6-7
Adjusting entries:
¥ϯ￦
￦
￦
￦￦￦￦
￦
‫ڹ‬Κ￦
￦
￦
￦
￦
￦
￦
‫ڵڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
§ϯ￦ ￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«￦
￦
￦￦￦￉³±±­··­³²￦©¼´©²·©￦
￦
‫ڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڻ‬Ζ‫ڴڴڴ‬￦
￦
￦
¦ϯ￦ ￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«­²²­²«￦
￦
￦￦￦ￓ©¶§¬¥²¨­·©￦ￏ²º©²¸³¶½Ζ￦¦©«­²²­²«￦
￦
C
‫ڹڵ‬Ζ‫ڴڴڹ‬￦
￦
￦
￦
￦
‫ڹڵ‬Ζ‫ڴڴڹ‬￦
￦
¨ϯ￦ ￚ¬­·￦­·￦²³¸￦¥²￦©¶¶³¶Ζ￦¶¥¸¬©¶￦­¸￦­·￦¥￦
§¬¥²«©￦­²￦¥§§³¹²¸­²«￦©·¸­±¥¸©Κ￦￦
￦
￦
￦
￦
￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦
©ϯ￦ ￋµ¹­´±©²¸￦
￦
￦￦￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦
￦
￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦
￦
￦
￦
￦
￦
￦￦￦￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
Question No. 5
ￏ¸©±￦¥￦
ￏ¸©±￦¦￦
ￏ¸©±￦§￦
ￏ¸©±￦¨￦
ￏ¸©±￦©￦
ￔ©¸￦¥¨®¹·¸±©²¸￦¸³￦¶©¸¥­²©¨￦©¥¶²­²«·￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ A
‫ڵڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڹڵ‬Ζ‫ڴڴڹ‬ϯ￦
Ο￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
60,500
(B)￦
‫ڸ‬Κ￦
B
‫ڹ‬Κ￦
(B)
PROBLEM 6-8
￦
Question No. 1
ￛ²¥¨®¹·¸©¨￦¦©«­²²­²«￦¦¥°¥²§©￦Ϯ￉¶ϯ
ￇ¨¨Ό￦￙¬¥¶©￦´¶©±­¹±￦§¶©¨­¸©¨￦¸³￦￘ￋ￦
￦￦￦￦￦￦￦￦￦￦ￛ²¥¨®¹·¸©¨￦￘ￋ￦Ϯￊ¶ϯ￦
ￛ²¥¨®¹·¸©¨￦ￔ©¸￦°³··￦￦
￦
(C)￦
26
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڷڸڵ‬Ζ‫ڴڴڶ‬￦
‫ڷڹڶ‬Ζ‫ڴڴڶ‬￦
￦
￦
￦
￦
￦
‫‪Chapter 6: Correction of Errors‬‬
‫‪Question No. 2‬‬
‫‪ￛ²¥¨®¹·¸©¨￦²©¸￦°³··￦‬‬
‫‪ϯ￦‬ܫڴڸڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڶ‪￙¥°©·￦³º©¶Ζ￦ￔￏ￦³º©¶￦Ϯ‬‬
‫‪ￋￏ￦¹²¨©¶Ζ￦ￔￏ￦³º©¶￦‬‬
‫¶©¨‪ￍ¥­²￦¹²¨©¶Ζ￦ￔￏ￦¹²‬‬
‫‪￘©´¥­¶·￦©¼´©²·©￦³º©¶Ζ￦ￔￏ￦¹²¨©¶￦‬‬
‫‪ￊ©´¶©§­¥¸­³²￦ￋ¼´©²·©￦¦¹­°¨­²«￦¹²¨©¶Ζ￦ￔￏ￦³º©¶￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪￦¼￦‬ܫڹ‪Ϯ‬‬
‫‪ￊ©´¶©§­¥¸­³²￦ￋ¼´©²·©￦©µ´±¸￦¹²¨©¶Ζ￦ￔￏ￦³º©¶￦‬‬
‫‪￈¥¨￦¨©¦¸·￦©¼´￦¹²¨©¶Ζ￦ￔￏ￦³º©¶￦‬‬
‫‪ￇ¨®¹·¸©¨￦²©¸￦°³··￦‬‬
‫‪￦‬‬
‫‪(C)￦‬‬
‫‪ϯ￦‬ڴڴڶ‪Ζ‬ڷڹڶ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڼڶ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڹڶ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڵ‪Ζ‬ڴڶ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴں‪Ζ‬ڶ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڽ‪Ζ‬ڻڼڶ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽ‬
‫ڴڴڴ‪Ζ‬ڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￉³±´¹¸¥¸­³²￦³ª￦«¥­²￦￦‬‬
‫‪ￔ©¸￦￙©°°­²«￦ￖ¶­§©￦‬‬
‫‪ϯ‬ڶ‪￦¼￦‬ܫڴڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڵ‪ΟϮ‬ڴڴڴ‪Ζ‬ڴڵ‪ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦Ϯ‬‬
‫‪ￍ¥­²￦³²￦·¥°©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ܫڴڵ‪￦¼￦‬‬
‫‪￦‬ڴڴڵ‪Ζ‬ڽڵ ‪￦‬‬
‫‪￦‬ڶڵ‪ϑ‬ں‪￦¼￦‬ܫڴڵ‪¼￦‬‬
‫ڴڴڹ‬
‫‪￦‬ڶڵ‪ϑ‬ڷ‪￦¼￦‬ܫڴڵ‪￦¼￦‬‬
‫‪￦‬ڴڴڹ‬
‫ڴڴڵ‪Ζ‬ڴڶ ‪￦‬‬
‫‪￉³±´¹¸¥¸­³²￦³ª￦¨©´¶©§­¥¸­³²￦©¼´©²·©￦‬‬
‫‪©µ¹­´±©²¸Ό￦￦‬‬
‫‪￦￈©«Κ￦￈¥°¥²§©￦³ª￦¸¬©￦ￋµ´±¸Κ￦ￔ©¸￦³ª￦¥··©¸￦￦‬‬
‫‪ϯ￦￦‬ڴڴڴ‪Ζ‬ڴڵ‪Ο‬ڴڴڴ‪Ζ‬ڵڴڶ‪￦Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڽڵ‬
‫‪￦ￇ··©¸￦¨­·´³·©¨￦￦‬‬
‫ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦ￇ··©¸￦¥§µ¹­¶©¨￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦‬‬
‫‪￦‬‬
‫‪ￚ¬©￦¹²¥¨®¹·¸©¨￦¦©«Κ￦￈¥°¥²§©￦³ª￦¸¬©￦©µ¹­´±©²¸￦­·￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦‬‬
‫‪ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦©²¨￦‬‬
‫ڴڴڴ‪Ζ‬ڶڽڵ‬
‫‪ￇ¨¨Ό￦ￇ±³¹²¸￦§¶©¨­¸©¨￦ª³¶￦¥··©¸￦¨­·´³·©¨￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽ‬
‫‪ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦¦©«￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڴڶ‬
‫‪￦‬‬
‫‪ￚ¬©￦¥¨®¹·¸©¨￦¦¥°¥²§©￦©²¨￦³ª￦¸¬©￦©µ¹­´±©²¸￦­·￦‬‬
‫‪ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦¦©«￦‬‬
‫‪ￇ¨¨Ό￦ￇ··©¸￦¥§µ¹­¶©¨￦‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪ￒ©··Ό￦§³·¸￦³ª￦¥··©¸￦¨­·´³·©¨￦‬‬
‫‪ￇ¨®¹·¸©¨￦¦¥°¥²§©￦©²¨￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫ڴڴڴ‪Ζ‬ڵڶڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڵڶ‬
‫‪￦‬‬
‫‪￉³±´¹¸¥¸­³²￦³ª￦¦¥¨￦¨©¦¸·￦‬‬
‫‪￦￦‬ܫڹ‪ϯ￦¼￦‬ڴڴڴ‪Ζ‬ڼڶ‪Ο‬ڴڴڴ‪Ζ‬ڴڸڶ‪￘©µ¹­¶©¨￦¥°°³»¥²§©￦Ϯ‬‬
‫‪ￒ©··Ό￦ￇ°°³»¥²§©￦ª³¶￦￈ￊ￦¹²¥¨®¹·¸©¨￦￦‬‬
‫‪ￇ¨¨­¸­³²¥°￦¦¥¨￦¨©¦¸·￦©¼´Κ￦￦‬‬
‫‪￦‬ڴڴں‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼ‬
‫‪￦‬ڴڴں‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڷ‬
‫‪￦‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڵڴڶ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڵڶ‬
‫ڴڴں‪Ζ‬ڴڵ‬
‫‪Question No. 3‬‬
‫‪ￇ￙￙ￋￚ￙￦‬‬
‫‪￉¥·¬￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڼڶ‪Ο‬ڴڴڴ‪Ζ‬ڴڸڶ‪ￇ§§³¹²¸·￦￘©§©­º¥¦°©￦Ϯ‬‬
‫‪ￒ©··Ό￦ￇ°°³»¥²§©￦ª³¶￦￈¥¨￦ￊ©¦¸·￦‬‬
‫‪27‬‬
‫‪Chapter 6: Correction of Errors‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڶ‪Ζ‬ںڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڶڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڻ‪Ζ‬ڷڷڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ں‬
‫‪￦‬ڴڴڵ‪Ζ‬ڴڸڵ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڵ‬
‫ڴڴڴ‪Ζ‬ڵڵڶ‬
‫‪￦‬‬
‫‪￦‬ڴڴڷ‪Ζ‬ڻڻ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￇ¨º¥²§©·￦¸³￦©±´°³½©©·￦‬‬
‫©‪ￏ²¸©¶©·¸￦￘©§©­º¥¦°‬‬
‫‪ￖ¶©´¥­¨￦©¼´©²·©·￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڶܩ‪￦‬ڴڴڴ‪Ζ‬ڴڼڵ‪ￓ©¶§¬¥²¨­·©￦­²º©²¸³¶½￦Ϯ‬‬
‫‪ￒ¥²¨￦‬‬
‫‪￈¹­°¨­²«￦‬‬
‫‪ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڹڶܩڴڴڴ‪Ζ‬ڴڹڵ‪￦￦Ϯ‬‬
‫‪ￋµ¹­´±©²¸￦‬‬
‫‪ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڶ‪Ο‬ڴڴڵ‪Ζ‬ڴڶܩڴڴڶ‪Ζ‬ڽڹ‪￦￦Ϯ‬‬
‫‪ￛ¸­°­¸½￦¨©´³·­¸·￦‬‬
‫·¸©··‪ￕ¸¬©¶￦ￇ‬‬
‫‪ￚ³¸¥°￦¥··©¸·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪(D)￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڵڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڵڽ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڵ‪Ζ‬ڶڶڶ‬
‫‪￦‬ڴڴڵ‪Ζ‬ڴڸڵ‪Ζ‬ڵ‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڽ‪Ζ‬ڻڵڶ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڻ‬
‫‪ϯ￦‬ڴڴڽ‪Ζ‬ڻڼڶ‪Ϯ‬‬
‫‪￦‬‬
‫‪Question No. 4 and 5‬‬
‫‪ￒￏￇ￈ￏￒￏￚￏￋ￙￦ￇￔￊ￦￉ￇￖￏￚￇￒ￦‬‬
‫‪ￇ§§³¹²¸·￦´¥½¥¦°©￦‬‬
‫‪ￇ¨º¥²§©·￦ª¶³±￦§¹·¸³±©¶￦‬‬
‫‪ￏ²¸©¶©·¸￦´¥½¥¦°©￦‬‬
‫‪ￇ§§¶¹©¨￦©¼´©²·©￦‬‬
‫‪ￓ³¶¸«¥«©￦ￖ¥½¥¦°©Ζ￦§¹¶¶©²¸￦´³¶¸­³²￦‬‬
‫‪ￚ³¸¥°￦§¹¶¶©²¸￦ ￦‬‬
‫‪￦‬‬
‫‪(A)￦‬‬
‫‪ￓￖΖ￦²³²§¹¶¶©²¸￦´³¶¸­³²￦‬‬
‫‪ￚ³¸¥°￦°­¥¦­°­¸­©·￦‬‬
‫‪ￕ¶¨­²¥¶½￦·¬¥¶©·￦‬‬
‫‪￙¬¥¶©￦ￖ¶©±­¹±￦‬‬
‫‪￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ¨©ª­§­¸ϯ￦‬‬
‫‪￈©«Κ￦￈¥°¥²§©￦‬‬
‫‪ￒ©··Ό￦ￇ¨®¹·¸©¨￦²©¸￦°³··￦‬‬
‫‪ￚ³¸¥°￦°­¥¦­°­¸­©·￦¥²¨￦￙ￎￋ￦‬‬
‫‪￦‬‬
‫‪A‬‬
‫‪Κ￦‬ڹ‬
‫‪A‬‬
‫‪Κ￦‬ڸ‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪Κ￦ C‬ڵ‬
‫‪Κ￦ C‬ڶ‬
‫‪Κ￦ D‬ڷ‬
‫‪￦‬‬
‫‪28‬‬
Chapter 8: Cash and Cash Equivalents
CHAPTER 8: CASH AND CASH EQUIVALENTS
￦
PROBLEM 8-1 Cash and Cash Equivalents
￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
ￖ³·¸¥°￦±³²©½￦³¶¨©¶￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
ￖ©¸¸½￦§¥·¬￦ª¹²¨￦ ￦
￦
￦
￦
￦
￦￦￦￦￦‫ڸ‬Ζ‫ڴڴڴ‬￦
ￚ¶©¥·¹¶½￦¦­°°·Ζ￦¨¹©￦‫ڷ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦Ϯ´¹¶§¬¥·©¨￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬ϯ￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￉¹¶¶©²¸￦¥§§³¹²¸￦¥¸￦ￓ©¸¶³¦¥²¯￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￖ¥½¶³°°￦¥§§³¹²¸￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￚ¶©¥·¹¶½￦»¥¶¶¥²¸·￦
￦
￦
￦
￦
￦‫ڴڴڷ‬Ζ‫ڴڴڴ‬
Total cash and cash equivalents
3,084,000
￦
Suggested answer: A
PROBLEM 8-2 Cash and Cash Equivalents
￘©´³¶¸©¨￦§¥·¬￦¥²¨￦§¥·¬￦©µ¹­º¥°©²¸·￦
￉©¶¸­ª­§¥¸©￦³ª￦¨©´³·­¸·￦»­¸¬￦±¥¸¹¶­¸½￦³ª￦‫ڴڶڵ‬￦¨¥½·￦
ￖ³·¸¨¥¸©¨￦§¬©§¯￦
￉³±´©²·¥¸­²«￦¦¥°¥²§©￦ ￦°©«¥°°½￦¶©·¸¶­§¸©¨￦
ￇ¨®¹·¸©¨￦§¥·¬￦¥²¨￦§¥·¬￦©µ¹­º¥°©²¸·￦
‫ں‬Ζ‫ڹڶڷ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڹڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦Ϯ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
P5,200,000
￦
Suggested answer: C
￦
￦
PROBLEM 8-3 Cash and Cash Equivalents
￈­°°·￦¥²¨￦§³­²·￦³²￦¬¥²¨￦
￦
ￖ©¸¸½￦§¥·¬￦excluding￦´¥­¨￦§¥·¬￦º³¹§¬©¶·￦³ª￦ￖ‫ڵ‬Ζ‫ڴڹں‬￦
ￓ³²©½￦³¶¨©¶￦
￉¬©§¯­²«￦ￇ§§³¹²¸￦￈¥°¥²§©￦­²￦￈¥²¯￦³ª￦ￖ¬­°­´´­²©￦ￏ·°¥²¨￦
ￚ³¸¥°￦
ￖ￦￦￦￦‫ڶڹ‬Ζ‫ڴڼڻ‬￦
‫ڶڶ‬Ζ‫ڴڴڸ‬￦
‫ڴڹڷ‬￦
‫ڴڴڼ‬￦￦
￦￦￦￦￦￦‫ڶڶ‬Ζ‫ڴڴڴ‬￦
P 98,330
￦
Suggested answer: D
￦
￦
PROBLEM 8-4 Cash and Cash Equivalents
￉¥·¬￦³²￦¬¥²¨￦
￉¬©§¯­²«￦¥§§³¹²¸￦ￔ³Κ￦‫ڷڸڵ‬￦Ο￦￈ￖￏ￦
￉¬©§¯­²«￦¥§§³¹²¸￦ￔ³Κ￦‫ڹڹڵ‬￦Ο￦￈ￖￏ￦
Є￙©§¹¶­¸­©·￦§°¥··­ª­©¨￦¥·￦§¥·¬￦©µ¹­º¥°©²¸·￦
￉¬©§¯­²«￦¥§§³¹²¸￦ￔ³Κ￦‫ڹڹڵ‬￦Ο￦￈ￖￏ￦
￦
￦
￦
29
ￖ￦￦￦￦￦￦￦￦￦￦‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦￦‫ڷ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
P 3,850,000
Chapter 8: Cash and Cash Equivalents
Є￈¶©¥¯¨³»²￦³ª￦·©§¹¶­¸­©·￦§°¥··­ª­©¨￦¥·￦§¥·¬￦©µ¹­º¥°©²¸·￦
Date
Maturity
Securities:
Acquired
Date
‫ڴڶڵ‬Ο¨¥½￦￉©¶¸­ª­§¥¸©￦³ª￦ￊ©´³·­¸￦ ‫ڶڵ‬ϑ‫ڴڵ‬ϑ‫ڼڵڴڶ‬￦ ‫ڵڴ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
￈￙ￖΟￚ¶©¥·¹¶½￦￈­°°·￦Ϯￔ³Κ‫ڶ‬ϯ￦
‫ڴڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ‫ڵڴ‬ϑ‫ڴڶ‬ϑ‫ڽڵڴڶ‬￦
ￓ³²©½￦ￓ¥¶¯©¸￦ￌ¹²¨·￦
‫ڵڵ‬ϑ‫ڵڶ‬ϑ‫ڼڵڴڶ‬￦ ‫ڶڴ‬ϑ‫ڴڵ‬ϑ‫ڽڵڴڶ‬￦
Amount
ￖ￦‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Suggested answer: A
PROBLEM 8-5 Cash and Cash Equivalents
￈¥²¯￦§¬©µ¹©￦¥§§³¹²¸￦
￈¥²¯￦·¥º­²«·￦¥§§³¹²¸￦Ϯ§³°°©§¸­¦°©￦­±±©¨­¥¸©°½ϯ￦
￉¥·¬￦
ￚ¶©¥·¹¶½￦¦³²¨·￦ ￦±¥¸¹¶­²«￦­²￦‫ڶ‬￦±³²¸¬·￦
￉¥·¬￦¥²¨￦§¥·¬￦©µ¹­º¥°©²¸·￦
ￖ￦￦￦￦￦￦￦￦￦￦‫ڼڹ‬Ζ‫ڴڴڸ‬￦
‫ڷڶ‬Ζ‫ڴڸڸ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڼ‬Ζ‫ڴڴڹ‬￦
P 100,340
￦
Suggested answer: B
￦
￦
PROBLEM 8-6 Cash and Cash Equivalents
ￖ©¸¸½￦§¥·¬￦ª¹²¨￦Ϯ‫ڴڻ‬Ζ‫ڴڴڴ‬Ο‫ڹڵ‬Ζ‫ڴڴڴ‬Ο‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
￉¹¶¶©²¸￦¥§§³¹²¸￦ ￦ￓ©¸¶³￦￈¥²¯￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڵܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
￉¥·¬￦¥²¨￦§¥·¬￦©µ¹­º¥°©²¸·￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦‫ڸ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
P4,150,000
￦
Suggested answer: C
￦
￦
PROBLEM 8-7 Effective Interest Rate
￦
Question No. 1
ￒ©¸￦￞￦‫ܥ‬￦ￖ¶­²§­´¥°￦¥±³¹²¸￦³ª￦¸¬©￦°³¥²￦
ￖ¶­²§­´¥°￦
￞￦
ￒ©··Ό￦￉³±´©²·¥¸­²«￦¦¥°¥²§©￦
‫ܫڹ‬￞￦
ￇ¨¨Ό￦￉¹¶¶©²¸￦¦¥°¥²§©￦
￦￦￦￦￦￦￦￦‫ڴڹ‬Ζ‫ڴڴڴ‬￦
ￇ±³¹²¸￦²©©¨©¨￦
ￖ‫ڷ‬Ζ‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦￦
￦
￞ΟΚ‫ڹڴ‬￞‫ڴڹܩ‬Ζ‫ڴڴڴ‬￦
Κ‫ڹڽ‬￞￦
Κ‫ڹڽ‬￞ϑΚ‫ڹڽ‬￦
￞￦
‫ܥ‬￦
‫ܥ‬￦
‫ܥ‬￦
‫ܥ‬￦
‫ڷ‬Ζ‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڹڻڷ‬Ζ‫ڴڴڴ‬Ο‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڹڶڷ‬Ζ‫ڴڴڴ‬ϑΚ‫ڹڽ‬￦
3,500,000
￦
Question No. 2
ￇ²²¹¥°￦­²¸©¶©·¸￦´¥½±©²¸￦Ϯ‫ڷ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬ϯ￦
ￏ²¸©¶©·¸￦­²§³±©￦³²￦¸¬©￦°³¥²￦´¶³§©©¨·￦­²￦¸¬©￦
￦￦§³±´©²·¥¸­²«￦¦¥°¥²§©￦σ‫ڷ‬Κ‫ڹ‬ￓΟ‫ڷ‬Ζ‫ڹڻڷ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڸ‬σ￦
ￔ©¸￦­²¸©¶©·¸￦
30
‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
‫ڹڵڸ‬Ζ‫ڴڴڴ‬￦
Chapter 8: Cash and Cash Equivalents
ￊ­º­¨©￦¦½￦°³¥²￦´¶³§©©¨·￦Ϯ‫ڷ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬Ο‫ڹڻڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￋªª©§¸­º©￦­²¸©¶©·¸￦¶¥¸©￦
‫ڷ‬Ζ‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
12.30%
￦
Suggested answers:
‫ڵ‬Κ C
￦
￦
2. C
PROBLEM 8-8 Petty Cash Fund￦
Requirement No. 1: ￝³¶¯­²«￦ￖ¥´©¶￦ª³¶￦¸¬©￦ￖ©¸¸½￦￉¥·¬￦ￌ¹²¨￦
￦
Petty Cash Count Sheet
January 3, 2019; 9:00 AM
Denomination
Bills
200
100
20
Coins
10
5
1
.25
.10
.05
Total Bills and Coins
Checks for Deposits:
Maker
Jose Manalo, Manager
W. Ally, Cashier
Total
I.O.U's
A. Braham, janitor
R. Tica, clerk
P. Du, Bookkeeper
Total
Date
12/05/18
12/28/18
Date
12/19/18
12/20/18
12/22/18
Vouchers:
Payee
J. Cruz, messenger
Cid Bookstore
Dalin Liner
Bureau of Posts (stamps)
A. Bala, carpenter
B. Go
Total
Quantity
10
20
40
100
450
804
1,410
1,520
810
Total
2,000
2,000
800
1,000
2,250
804
352.50
152
40.5
9,399
Payee
ABC Company
ABC Company
Amount
800
500
1,300
Amount
250
150
200
600
Date
12/14/18
12/15/18
12/19/18
12/20/18
12/21/18
01/02/19
Account charged
Advances to employees
Supplies
Freight-out
Supplies
Repairs
Miscellaneous expense
31
Amount
125.00
150.00
192.00
300.00
450.00
154
1,371.00
Chapter 8: Cash and Cash Equivalents
Bills and coins
Checks for deposit
9,399
1,300
600
1,371
Vouchers paid
Unused stamps
Total Petty Cash Accounted
Less: Petty cash Accountabilities
Petty Cash Shortage
12,670
14,000
(1,330)
Petty cash accountabilities
Petty cash imprest balance
Unclaimed payroll
Undeposited collection (8,000 6,600)
Petty cash accountabilities
12,000
600
1,400
14,000
Acknowledgment
I hereby acknowledge that the above petty cash fund items were counted in my presence
and the same were returned to me intact. I further acknowledge a petty cash short of one
thousand and three hundred thirty ( 1,330). I have no other fund accountabilities.
W. Ally
Petty Cash Custodian
Requirement No. 2
ADJUSTING ENTRIES
‫ڵ‬ϯ￦ ￋ±´°³½©©￦¥¨º¥²§©·￦
￦
￦￦ￖ©¸¸½￦§¥·¬￦ª¹²¨￦
￦
￦
Debit
‫ڴڴں‬￦
￦
￦
‫ڶ‬ϯ￦ ￋ¼´©²·©·￦
￦
ￕªª­§©￦·¹´´°­©·￦
￦
￦￦ￖ©¸¸½￦§¥·¬￦ª¹²¨￦
￦
￦
￦
‫ڸ‬ϯ￦ ￉¥·¬￦·¬³¶¸￦³¶￦³º©¶￦
￦
￦￦ￖ©¸¸½￦§¥·¬￦ª¹²¨￦
￦
‫ڴڴں‬￦
￦
‫ڵ‬Ζ‫ڻڵڶ‬￦
‫ڴڹ‬￦
￦
￦
‫ڷ‬ϯ￦ ￉¥·¬￦·¬³¶¸￦³¶￦³º©¶￦
￦
￦￦ￖ©¸¸½￦§¥·¬￦ª¹²¨￦
￦
Credit
￦
￦
‫ڵ‬Ζ‫ڻںڶ‬￦
￦
‫ڶ‬Ζ‫ڸڷڶ‬￦
￦
￦
￦
‫ڶ‬Ζ‫ڸڷڶ‬￦
￦
‫ڶ‬Ζ‫ڸڷڶ‬￦
￦
Requirement No. 3
￈­°°·￦¥²¨￦§³­²·￦
￉¬©§¯·￦ª³¶￦¨©´³·­¸￦
ￖ¥½±©²¸￦ ³ª￦ ±­·§©°°¥²©³¹·￦ ©¼´©²·©￦ ¥ª¸©¶￦
¶©´³¶¸­²«￦¨¥¸©￦
ￚ³¸¥°￦§¥·¬￦
ￒ©··Ό￦ￛ²¨©´³·­¸©¨￦§³°°©§¸­³²·￦Ϯ‫ڼ‬Ζ‫ڴڴڴ‬￦ ￦‫ں‬Ζ‫ڴڴں‬ϯ￦
ￚ³¸¥°￦ￖ©¸¸½￦￉¥·¬￦ￌ¹²¨￦
32
￦
‫ڶ‬Ζ‫ڸڷڶ‬￦
‫ڽ‬Ζ‫ڽڽڷ‬￦
‫ڴڴڹ‬￦
‫ڸڹڵ‬￦
‫ڴڵ‬Ζ‫ڷڹڴ‬￦
‫ڵ‬Ζ‫ڴڴڸ‬￦
￦‫ڼ‬Ζ‫ڷڹں‬￦
‫‪Chapter 8: Cash and Cash Equivalents‬‬
‫‪PROBLEM 8-9 Petty Cash Fund‬‬
‫‪￦‬ڴڴ‪Κ‬ڴںڻ‪Ζ‬ڴڶ‬
‫‪￦‬ڴڴ‪Κ‬ڴڹں‪Ζ‬ڷڶ‬
‫‪ϯ￦‬ڴڴ‪Κ‬ڴڽڼ‪Ζ‬ڶ‪Ϯ‬‬
‫‪￉¥·¬￦ￇ§§³¹²¸©¨￦ￌ³¶￦‬‬
‫‪￉¹¶¶©²§½￦‬‬
‫‪￉¬©§¯·￦‬‬
‫‪ￛ²¶©´°©²­·¬©¨￦ￜ³¹§¬©¶·￦‬‬
‫‪ￏￕￛ·￦‬‬
‫‪￉¥·¬￦ￇ§§³¹²¸¥¦­°­¸½￦‬‬
‫‪ￖ©¸¸½￦￉¥·¬￦ￌ¹²¨￦‬‬
‫¯§©¬§‪￉³°°©§¸­³²·￦ª¶³±￦§¹·¸³±©¶￦Ο‬‬
‫‪￉¥·¬￦§³°°©§¸­³²·￦‬‬
‫‪￉¥·¬￦ￕº©¶¥«©￦Ϯ￙¬³¶¸¥«©ϯ￦‬‬
‫‪￦‬ڴڴ‪Κ‬ڹڼڹ‪Ζ‬ڶ‬
‫‪￦‬ڴڴ‪Κ‬ڴڴں‪Ζ‬ڻڵ‬
‫ڴڴ‪Κ‬ڹڶڸ‬
‫‪￦‬ڴڴ‪Κ‬ڴڹڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴ‪Κ‬ڴڴڴ‪Ζ‬ڹ‬
‫ڴڴ‪Κ‬ڴڴڹ‪Ζ‬ں‬
‫‪￦‬ڴڴ‪Κ‬ڴڹڵ‪Ζ‬ڶڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Quantity Denomination‬‬
‫‪￦‬ڴڹ‬
‫‪￦‬ڵ‬
‫ڴں‬
‫ڹڶ‪Κ‬ڴ‬
‫‪￦‬ڷ‬
‫‪￦‬ڴڴڹ‬
‫‪￦‬ڹ‬
‫‪￦‬ڴڴڵ‬
‫ڴڶ‬
‫ڴڶ‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڴڵ‬
‫‪ￚ³¸¥°￦§¹¶¶©²§­©·￦¥²¨￦§³­²·￦‬‬
‫‪Total‬‬
‫‪￦‬ڴڴ‪Κ‬ڴڹ‬
‫ڴڴ‪Κ‬ڹڵ‬
‫‪￦‬ڴڴ‪Κ‬ڴڴڹ‪Ζ‬ڵ‬
‫‪￦‬ڴڴ‪Κ‬ڴڴڹ‬
‫ڴڴ‪Κ‬ڴڴڸ‬
‫‪￦‬ڴڴ‪Κ‬ڴڶڵ‬
‫‪￦‬ڴڴ‪Κ‬ڹڼڹ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪￉¬©§¯·Ό￦‬‬
‫‪ￇ°￦‬‬
‫‪￘©¼￦‬‬
‫‪￠©ºΖ￦§¹·¸³±©¶￦‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹ‬
‫ڴڴڵ‪Ζ‬ں‬
‫‪￦‬ڴڴڹ‪Ζ‬ں‬
‫‪￦‬ڴڴں‪Ζ‬ڻڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڹں‬
‫ڴڻ‬
‫‪￦‬ڴڼ‬
‫‪￦‬ڴڹڵ‬
‫‪￦‬ڴڵ‬
‫ڴڹ‬
‫‪￦‬ڹڶڸ‬
‫‪ￛ²¶©´°©²­·¬©¨￦º³¹§¬©¶·Ό￦‬‬
‫‪ￚ¶¥²·´³¶¥¸­³²￦‬‬
‫·©­‪ￕªª­§©￦·¹´´°‬‬
‫‪￞©¶³¼￦ª©©·￦‬‬
‫‪ￖ³·¸¥«©￦‬‬
‫‪ￔ©»·´¥´©¶￦‬‬
‫·©«¶‪ￌ¶©­«¬¸￦§¬¥‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڹ‬
‫‪￦‬ڴڴڵ‬
‫ڴڹڵ‬
‫‪ￏￕￛ·￦‬‬
‫‪￘¬¥¨￦‬‬
‫‪ￇ²¨¶­¼￦‬‬
‫‪ￚￕ¸¥°￦‬‬
‫‪￦‬‬
‫‪Cash collections‬‬
‫‪￦‬ڴڴ‪Κ‬ڴڴڴ‪Ζ‬ڸ‬
‫‪￦‬ڴڴ‪Κ‬ڴڴڵ‪Ζ‬ڹ‬
‫ڴڴ‪Κ‬ڴڹڴ‪Ζ‬ڷ‬
‫ڴڴ‪Κ‬ڴڹڵ‪Ζ‬ڶڵ‬
‫‪33‬‬
‫‪￦‬ڷڸڵ‬
‫‪￦‬ڸڸڵ‬
‫‪￦‬ڹڸڵ‬
‫‪ￚ³¸¥°￦‬‬
Chapter 8: Cash and Cash Equivalents
PROBLEM 8-10 Bank Reconciliation
ￛ²¥¨®¹·¸©¨￦bank￦¦¥°￦
ￋ¶¶³²©³¹·￦¦¥²¯￦§¶©¨­¸￦
ￊￏￚΌ￦ￕ§¸³¦©¶
￦￦￦￦￦￦￦￦￦ￔ³º©±¦©¶￦
ￕ￉Ό￦￦ￕ§¸³¦©¶￦
￦￦￦￦￦￦￦￦￦ￔ³ºΚ￦Ϯ‫ڵܩڴںڻ‬Ζ‫ڼںڼ‬ϯ￦
￦
Oct. 31
￦￦‫ڼڵ‬Ζ‫ڹڴڴ‬￦￦
￦
￦￦￦￦‫ڵ‬Ζ‫ڴڽڻ‬￦￦
￦
￦￦￦Ϯ‫ں‬Ζ‫ڵڼں‬ϯ￦
￦
￦￦‫ڷڵ‬Ζ‫ڸڵڵ‬￦￦
Receipts
￦￦￦￦‫ڻڵ‬Ζ‫ڽڴڻ‬￦￦
￦￦￦￦￦￦￦Ϯ‫ڴڴڹ‬ϯ￦
￦￦￦￦￦Ϯ‫ڵ‬Ζ‫ڴڽڻ‬ϯ￦
￦￦￦￦￦￦‫ڷ‬Ζ‫ڴڴں‬￦￦
￦
￦
￦￦￦￦‫ڽڵ‬Ζ‫ڽڵڴ‬￦￦
Disb
￦‫ڹڶ‬Ζ‫ڴڶں‬￦￦
￦
Nov. 30
￦￦‫ڴڵ‬Ζ‫ڸڽڴ‬￦
￦￦￦￦￦Ϯ‫ڴڴڹ‬ϯ￦
￦
￦￦Ϯ‫ں‬Ζ‫ڵڼں‬ϯ￦
￦￦￦‫ڶ‬Ζ‫ڼڶں‬￦￦
‫ڵڶ‬Ζ‫ڻںڹ‬￦￦
￦￦￦￦‫ڷ‬Ζ‫ڴڴں‬￦
￦
￦￦￦Ϯ‫ڶ‬Ζ‫ڼڶں‬ϯ
￦￦‫ڴڵ‬Ζ‫ںںڹ‬￦
￦￦‫ڵڵ‬Ζ‫ڸڷڹ‬￦￦
￦￦￦￦‫ڵ‬Ζ‫ڴڴں‬￦￦
￦
￦
￦￦￦￦￦￦￦Ϯ‫ڴڶ‬ϯ￦
￦
￦
￦￦￦￦‫ڼڵ‬Ζ‫ڽںڶ‬￦￦
￦
￦￦￦￦￦￦￦￦‫ڴڹڻ‬￦￦
￦
￦
￦
￦
￦‫ڵڶ‬Ζ‫ڹڻڹ‬￦￦
￦￦￦￦￦￦￦‫ڶڶ‬￦￦
￦￦￦￦￦￦￦‫ڹڷ‬￦￦
￦￦￦￦‫ڼ‬Ζ‫ڼڶڶ‬￦
￦￦￦￦‫ڵ‬Ζ‫ڴڴں‬￦
￦￦￦￦￦￦‫ڴڹڻ‬￦
￦￦￦￦￦Ϯ‫ڹںں‬ϯ￦
￦￦￦￦￦￦￦Ϯ‫ڴڶ‬ϯ
￦￦￦￦￦￦￦Ϯ‫ڶڶ‬ϯ￦
￦￦￦￦￦￦￦Ϯ‫ڹڷ‬ϯ￦
￦
￦
￦￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦‫ڵ‬Ζ‫ڴڴڴ‬￦
￦
￦￦‫ڷڵ‬Ζ‫ڸڵڵ‬￦￦
￦
￦￦￦￦‫ڽڵ‬Ζ‫ڽڵڴ‬￦￦
￦￦￦￦￦￦‫ڴڻڶ‬￦￦
￦‫ڵڶ‬Ζ‫ڻںڹ‬￦￦
￦￦￦￦￦Ϯ‫ڴڻڶ‬ϯ￦
￦￦‫ڴڵ‬Ζ‫ںںڹ‬￦
￦
ￛ²¥¨®¹·¸©¨￦book￦¦¥°￦
￉¶©¨­¸￦±©±³￦ￕ§¸Κ￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦ￔ³ºΚ￦
ￔ￙ￌΟￔ³º￦
￈￙￉Ό￦ￕ§¸
￦￦￦￦￦￦￦￦￦￦ￔ³º￦
￦
￉¬©§¯￦
ￔ³Κ￦
‫ڼڸڵ‬￦
³º©¶·¸¥¸©¨￦
¨­·¦¹¶·©±©²¸￦
￉¬©§¯￦
ￔ³Κ￦
‫ڴڹڵ‬￦
¹²¨©¶·¸¥¸©¨￦
¨­·¦¹¶·©±©²¸￦
￦
￦
￦￦￦￦￦￦‫ڹںں‬￦￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦
D
PROBLEM 8-11 Deposit in Transit
ￊ©´³·­¸￦­²￦¸¶¥²·­¸Ζ￦¦©«￦
ￇ¨¨Ό￦￈³³¯￦¨©¦­¸·￦ª³¶￦¸¬©￦±³²¸¬￦
￦￦￦￦￦￦￦￦￦￦ￒ©··Ό￦￉ￓ￦¶©§³¶¨©¨￦¸¬­·￦±³²¸¬￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦ￋ¶¶³¶￦ ￦§¬©§¯￦¶©§©­º©¨￦Ϯ￐¥²ϯ￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦ￋ¶¶³¶￦ ￦§¬©§¯￦­··¹©¨￦Ϯ￐¥²ϯ￦
￦￦￦￦￦￦￦￦￦￦ￇ¨¨Ό￦￦ￋ¶¶³¶￦ ￦§¬©§¯￦¶©§©­º©¨￦Ϯￌ©¦ϯ￦
ￚ³¸¥°￦
ￒ©··Ό￦￈¥²¯￦¨©¦­¸·￦ª³¶￦¸¬­·￦±³²¸¬￦
￦￦￦￦￦￦￦￦￦￦ￒ©··Ό￦￉ￓ￦ª³¶￦¸¬­·￦±³²¸¬￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦ￋ¶¶³²©³¹·￦¦¥²¯￦§¶©¨­¸￦Ο￦ￌ©¦￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦ￋ¶¶³²©³¹·￦¦¥²¯￦§¬¥¶«©￦Ο￦￐¥²￦￦
ￊ©´³·­¸￦­²￦¸¶¥²·­¸Ζ￦©²¨￦
￦
Suggested answer: A
￦
34
‫ڹ‬Κ￦
A
￦
ￖ￦‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
‫ںڷ‬Ζ‫ڴڴڴ‬￦
‫ڻڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦‫ںڵ‬Ζ‫ڴڴڴ‬￦
￦
ￖ￦‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦￦￦￦￦￦
‫ڶ‬Ζ‫ڴڴڹ‬￦￦￦￦￦￦
￦￦￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڴڴ‬￦
￦
ￖ￦￦‫ڴڹ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦
￦￦‫ڼڸڷ‬Ζ‫ڴڴڴ‬￦￦
￦‫ڼڽڷ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦￦￦‫ڴڹڷ‬Ζ‫ڴڴڹ‬￦￦
P 47,500
‫‪Chapter 8: Cash and Cash Equivalents‬‬
‫‪￦‬‬
‫‪P 12,880‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڹڼ‪ￖ￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦￦‬ڴڻڽ‪Ζ‬ڷڼ‪￦￦‬‬
‫‪￦￦‬ڴڷ‪￦￦￦￦￦￦￦￦￦￦￦￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڹڼ‪Ζ‬ںڽ‪￦‬‬
‫‪￦‬ڴڹں‪Ζ‬ڻڽ‪ￖ￦‬‬
‫‪￦‬‬
‫‪￦￦￦￦￦￦‬ڴڴڷ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪￦￦‬ڴڹڷ‪Ζ‬ڶڽ‪￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڷ‪￦￦￦￦￦￦‬‬
‫‪￦‬‬
‫‪P 4,500‬‬
‫‪PROBLEM 8-12 Outstanding Checks‬‬
‫‪ￕ¹¸·¸¥²¨­²«￦§¬©§¯·Ζ￦¦©«￦Ϯ·µ¹©©¾©ϯ￦‬‬
‫‪ￇ¨¨Ό￦￈³³¯￦§¶©¨­¸·￦ª³¶￦¸¬©￦±³²¸¬￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦ￒ©··Ό￦ￋ¶¶³¶￦­²￦¶©§³¶¨­²«￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￙©¶º­§©￦§¬¥¶«©￦¶©§³¶¨©¨￦‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪ￒ©··Ό￦￈¥²¯￦¨©¦­¸·￦ª³¶￦¸¬­·￦±³²¸¬￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦ￒ©··Ό￦ￔ￙ￌ￦§¬©§¯￦¶©¸¹¶²©¨￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦ￊￓ￦ª³¶￦¸¬­·￦±³²¸¬￦￦‬‬
‫‪ￕ¹¸·¸¥²¨­²«￦§¬©§¯·Ζ￦©²¨￦‬‬
‫‪￦‬‬
‫‪Suggested answer: A‬‬
‫‪PROBLEM 8-13 Proof of Cash‬‬
‫‪￦‬‬
‫‪Question No. 1‬‬
‫‪ￕ¹¸·¸¥²¨­²«￦§¬©§¯·Ζ￦¦©«Κ￦‬‬
‫‪ￇ¨¨Ό￦￉¬©§¯·￦­··¹©¨￦‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪ￒ©··Ό￦￉¬©§¯·￦´¥­¨￦¦½￦¸¬©￦¦¥²¯￦‬‬
‫‪ￕ¹¸·¸¥²¨­²«￦§¬©§¯·Ζ￦©²¨￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪Question No. 2‬‬
‫‪ￊ©´³·­¸·￦­²￦¸¶¥²·­¸Ζ￦¦©«￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪ￇ¨¨Ό￦ￊ©´³·­¸·￦±¥¨©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڽ‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڴ‪Ζ‬ڵ‬
‫‪ￒ©··Ό￦ ￊ©´³·­¸·￦ ¥§¯²³»°©¨«©¨￦ ¦½￦ ¸¬©￦‬‬
‫‪¦¥²¯￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‬
‫‪ￊ©´³·­¸·￦­²￦¸¶¥²·­¸Ζ￦©²¨￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‬
‫‪￦‬‬
‫‪Ο￐¹²‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽڵ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڶ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪Οￓ¥½￦‬ڵڷ‬
‫‪￘©§©­´¸·￦‬‬
‫‪ￊ­·¦Κ￦‬‬
‫‪ￛ²¥¨®¹·¸©¨￦¦¥°Ο¦¥²¯￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڴڶ‪Ζ‬ڵ‪￦ ЄЄ‬ڴڴڴ‪Ζ‬ڹڽڴ‪Ζ‬ڵ‪￦ Є‬ڴڴڴ‪Ζ‬ڴڴڷ‪Ζ‬ڵ‬
‫‪ￊ©´³·­¸￦ ­²￦ ¸¶¥²·­¸Οￓ¥½￦‬‬
‫‪￦‬ڵڷ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڹڵ‪￦ Ϯ‬ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪￦‬‬
‫ڴڷ‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￐¹²©￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڹڶ‬
‫‪ￕ¹¸·¸¥²¨­²«￦‬‬
‫‪§¬©§¯·Ο‬‬
‫‪￦‬ڵڷ‪ￓ¥½￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڹ‪Ϯ‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڹ‪Ϯ‬‬
‫ڴڷ‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￐¹²©￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪ￋ¶¶³²©³¹·￦¦¥²¯￦§¶©¨­¸￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڷ‪Ϯ‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڷ‪Ϯ‬‬
‫‪ￋ¶¶³²©³¹·￦¦¥²¯￦§¬¥¶«©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڶ‪Ϯ‬‬
‫‪￦‬‬
‫‪ￇ¨®¹·¸©¨￦¦¥°¥²§©·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڵ‪Ζ‬ڵ ‪￦‬ڴڴڴ‪Ζ‬ڴڽڷ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڶڷ‪Ζ‬ڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڹڻڶܩڴڴڴ‪Ζ‬ڴڶܩڴڴڴ‪Ζ‬ڴڴڼ‪ЄϮ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڹܩڴڴڴ‪Ζ‬ڹڶܩڴڴڴ‪Ζ‬ڴڷܩڴڴڴ‪Ζ‬ڴڴڵ‪Ζ‬ڵ‪ЄЄϮ‬‬
‫‪￦‬‬
‫‪35‬‬
‫‪￦‬‬
Chapter 8: Cash and Cash Equivalents
￦
‫ڵڷ‬Οￓ¥½￦
￘©§©­´¸·￦
ￊ­·¦Κ￦
‫ڴڷ‬Ο￐¹²￦
ￛ²¥¨®¹·¸©¨￦¦¥°Ο¦³³¯￦
‫ڵ‬Ζ‫ڹڽڴ‬Ζ‫ڴڴڴ‬￦ ЄЄЄ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڹڸڴ‬Ζ‫ڴڴڴ‬
￈¥²¯￦ ·©¶º­§©￦ §¬¥¶«©Ο
ￓ¥½￦‫ڵڷ‬￦
Ϯ‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
Ϯ‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￐¹²©￦‫ڴڷ‬
￦
￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦ Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬ϯ
￉ￓ￦ ª³¶￦ §³°°©§¸­³²Οￓ¥½￦
‫ڵڷ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￐¹²©￦‫ڴڷ‬￦
￦
‫ڹڻڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹڻڶ‬Ζ‫ڴڴڴ‬￦
ￔ￙ￌ￦§¬©§¯·￦ª³¶￦￐¹²©￦‫ڴڷ‬￦
￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦ Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ
ￇ¨®¹·¸©¨￦¦¥°¥²§©·￦
‫ڵ‬Ζ‫ڴڽڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڹڻڵ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڹڶڷ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
ЄЄЄϮ‫ڴڴڽ‬Ζ‫ڴڴڷܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ A
‫ڸ‬Κ￦
A
‫ڹ‬Κ￦
A
PROBLEM 8-14 Proof of Cash
￦
Question No. 2
ￕ¹¸·¸¥²¨­²«￦§¬©§¯·Ζ￦¦©«Κ￦
ￇ¨¨￦￉¬©§¯·￦­··¹©¨￦
￈³³¯￦¨­·¦Κ￦
ￒ©··￦ￊￓ￦°¥·¸￦±³￦
￦￦￦￦￦￦ￋ¶¶³¶￦°¥·¸￦±³Κ￦￉￦ￚ￦ￓ￦
￦￦ￛ²¨©¶￦³ª￦￉ￊ￦
￦￦ￕº©¶￦³ª￦￉￘￦
ￚ³¸¥°￦
ￒ©··￦§¬©§¯·￦­··¹©¨￦
￈¥²¯￦¨­·¦Κ￦
°©··￦ￊￓ￦¸¬­·￦±³￦
￦￦￦￦￦￦ￋ¶¶³¶￦°¥·¸￦±³Κ￦￉￦ￚ￦ￓ￦
￦￦ￛ²¨©¶￦³ª￦￉ￊ￦
￦￦ￋ¶¶³²©³¹·￦￈￦￉¶Οￒￓ￦
￦ￋ¶¶³²©³¹·￦￈￦￉ￎΟￚￓ￦
ￕ¹¸·¸¥²¨­²«￦§¬©§¯·Ζ￦©²¨￦
ￊ©´³·­¸·￦­²￦¸¶¥²·­¸Ζ￦¦©«￦
ￇ¨¨￦¨©´³·­¸·￦±¥¨©￦
￈³³¯￦¶©§©­´¸·￦
ￒ©··Ό￦￉ￓ￦°¥·¸￦±³²¸¬￦
￦￦￦￦￦￦ￋ¶¶³¶￦°¥·¸￦±³Κ￦￉￦ￚ￦ￓ￦
￦￦ￛ²¨©¶￦³ª￦￉￘￦Ϯ‫ڵڶ‬￑Ο‫ڶڵ‬￑ϯ￦
￦￦ￕº©¶￦³ª￦￉ￊ￦
ￚ³¸¥°￦
￦
￦
￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦￦‫ڴڵڵ‬Ζ‫ڴڴڴ‬￦￦
￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦￦￦￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦￦￦￦
￦
￦
￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦￦￦￦‫ڹڻ‬Ζ‫ڴڴڴ‬￦￦
￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦￦￦￦
￦￦￦￦￦￦￦￦￦￦‫ڹڸ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦￦￦￦‫ڴڷ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦￦‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦￦
￦
￦￦￦￦￦￦￦￦￦￦￦￦‫ڽ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
36
￦￦￦￦￦￦￦￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦
￦
￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڽڷ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦
￦
￦
￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦￦‫ڴڽڷ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦￦‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦
￦
￦￦￦￦￦￦‫ڵ‬Ζ‫ںںڵ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦‫ڵ‬Ζ‫ںںڷ‬Ζ‫ڴڴڴ‬￦￦
‫‪Chapter 8: Cash and Cash Equivalents‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڷڵڶ‪Ζ‬ڵ‪￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڷڹڵ‪￦￦￦￦￦￦￦￦‬‬
‫‪ￊ­·¦Κ￦‬‬
‫‪Ο￐¹²￦‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڷ‪Ζ‬ڵ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷڹڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڹڵ‪Ϯ‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڽڷ‪ Ϯ‬ڴڴڴ‪Ζ‬ڴڽڷ‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڻڵ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڹڸ‪Ϯ‬‬
‫‪ￒ©··Ό￦ￊ©´³·­¸·￦¥§¯²³»°©¨«©¨￦¦½￦¸¬©￦¦¥²¯￦‬‬
‫‪￈¥²¯￦¶©§©­´¸·￦‬‬
‫‪￦‬ڴڴڴڴڴڸڵ‬
‫‪ￒ©··Ό￦￉ￓ￦¸¬­·￦±³²¸¬￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڹڵ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦￦￦￦￦￦ￋ¶¶³¶￦°¥·¸￦±³Κ￦￉￦ￚ￦ￓ￦‬‬
‫‪￦‬‬
‫‪￦￦ￛ²¨©¶￦³ª￦￉￘￦‬‬
‫‪￦‬‬
‫‪￦￦ￋ¶¶³²©³¹·￦￈￦￉ￎΟￒￓ￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڶ‪￦￦￦￦￦￦￦￦￦￦‬‬
‫‪￦ￋ¶¶³²©³¹·￦￈￦￉¶Οￚￓ￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڻڵ‪￦￦￦￦￦￦￦￦￦￦‬‬
‫‪ￊ©´³·­¸·￦­²￦¸¶¥²·­¸Ζ￦©²¨￦‬‬
‫‪￦‬‬
‫‪Οￓ¥½￦‬ڵڷ‬
‫‪￘©§©­´¸·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪Ζ‬ڵ ‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڵ‬
‫‪ϯ‬ڴڴڴ‪Ζ‬ڴڴڶ‪￦ Ϯ‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷڹڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڹڵ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ‬ڴڴڴ‪Ζ‬ڻڵ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڶ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڷ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڶڵ‪Ζ‬ڵ ڴڴڴ‪Ζ‬ڹںڸ‪Ζ‬ڵ ڴڴڴ‪Ζ‬ںڵڷ‪Ζ‬ڵ‬
‫‪￘©§©­´¸·￦‬‬
‫‪ￊ­·¦Κ￦‬‬
‫‪Ο￐¹²￦‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڹڴ‪Ζ‬ڵ ‪￦ 1,500,000‬ڴڴڴ‪Ζ‬ڴڴڷ‪Ζ‬ڵ‬
‫‪ϯ‬ڴڴڴ‪Ζ‬ڴڵڵ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڹڻ‪￦ Ϯ‬ڴڴڴ‪Ζ‬ڹڻ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڹڶڵ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڽ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڶڵ‪Ζ‬ڵ ‪￦‬ڴڴڴ‪Ζ‬ڹںڸ‪Ζ‬ڵ ‪￦‬ڴڴڴ‪Ζ‬ںڵڷ‪Ζ‬ڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڹڸ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڶ‪Ζ‬ڵ‬
‫‪Οￓ¥½￦‬ڵڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڹڶ‪Ζ‬ڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڵڵ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڶڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڶ‪Ζ‬ڵ‬
‫‪BANK‬‬
‫‪ￛ²¥¨®¹·¸©¨￦¦¥°Ο¦¥²¯￦‬‬
‫ڵڷ‪ￊ©´³·­¸￦­²￦¸¶¥²·­¸Οￓ¥½￦‬‬
‫‪￦‬ڴڷ‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￐¹²©￦‬‬
‫‪￦‬ڵڷ‪ￕ¹¸·¸¥²¨­²«￦§¬©§¯·Οￓ¥½￦‬‬
‫ڴڷ‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￐¹²©￦‬‬
‫‪ￋ¶¶³²©³¹·￦¦¥²¯￦§¶©¨­¸Οￓ¥½￦‬‬
‫‪￦‬ڵڷ‬
‫ڴڷ‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￐¹²©￦‬‬
‫‪ￋ¶¶³²©³¹·￦¦¥²¯￦§¬¥¶«©Ο‬‬
‫‪￦‬ڵڷ‪ￓ¥½￦‬‬
‫‪￦‬ڴڷ‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￐¹²©￦‬‬
‫‪ￇ¨®¹·¸©¨￦¦¥°¥²§©·￦‬‬
‫‪BOOK‬‬
‫‪ￛ²¥¨®¹·¸©¨￦¦¥°Ο¦³³¯￦‬‬
‫ڵڷ‪ￔ￙ￌΟￓ¥½￦‬‬
‫‪￦‬ڴڷ‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￐¹²©￦‬‬
‫‪￦‬ڵڷ‪￉ￓ￦ª³¶￦§³°°©§¸­³²Οￓ¥½￦‬‬
‫ڴڷ‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￐¹²©￦‬‬
‫‪ￛ²¨©¶￦³ª￦￉￘Οￓ¥½￦‬‬
‫‪ￇ¨®¹·¸©¨￦¦¥°¥²§©·￦‬‬
‫‪￦‬‬
‫‪D‬‬
‫‪Κ￦‬ں‬
‫‪A‬‬
‫‪Κ￦‬ڹ‬
‫‪D‬‬
‫‪Κ￦‬ڸ‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪Κ￦ C‬ڵ‬
‫‪Κ￦ D‬ڶ‬
‫‪Κ￦ C‬ڷ‬
‫‪PROBLEM 8-15 Proof of Cash‬‬
‫‪Question No. 1‬‬
‫‪￦‬ڵ‪ϑ‬ڻ‪￈©«Κ￦￈¥°ΚΖ￦‬‬
‫‪ￇ¨¨Ό￦￉¥·¬￦¶©§©­´¸·￦ª³¶￦￐¹°½￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￉¥·¬￦¶©§©­´¸·￦ª³¶￦ￇ¹«Κ￦‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪ￒ©··Ό￦￉¥·¬￦¨­·¦¹¶·©±©²¸￦ª³¶￦￐¹°½￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￉¥·¬￦¨­·¦¹¶·©±©²¸￦ª³¶￦ￇ¹«Κ￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￈¥²¯￦¶©§³²§­°­¥¸­³²￦­¸©±￦‬‬
‫‪ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦‬‬
‫‪￦‬ڸڼڷ‪Ζ‬ڼڶڵ‪ￖ￦￦￦‬‬
‫‪￦‬ڼڹڼ‪Ζ‬ڸںڷ‪Ζ‬ڵ‬
‫‪￦‬ڸڸڻ‪Ζ‬ڽڷڼ‪Ζ‬ڵ‪￦￦‬‬
‫‪￦‬ںڼڽ‪Ζ‬ڶڷڷ‪Ζ‬ڷ‪ￖ‬‬
‫‪￦‬ڶڼڼ‪Ζ‬ڴڷڷ‪Ζ‬ڵ‪￦‬‬
‫‪￦‬ڶڽڼ‪Ζ‬ڶڵڻ‪Ζ‬ڵ‪￦‬‬
‫‪￦‬ڴڹڻ‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦‬‬
‫‪P 288,462‬‬
‫‪37‬‬
Chapter 8: Cash and Cash Equivalents
Question No. 2
ￕ¹¸·¸¥²¨­²«￦§¬©§¯Ζ￦ￇ¹«Κ￦‫ڵڷ‬￦
ￇ¨¨Ό￦￉¬©§¯·￦´¥­¨￦¦½￦¸¬©￦¦¥²¯￦
￦￦￦￦￦￈¥²¯￦¨©¦­¸·￦©¼§©´¸￦·©¶ºΚ￦§¬¥¶«©￦
￦￦￦￦￦ￒ©··Ό￦ￋ¶¶³²©³¹·￦¦¥²¯￦§¬¥¶«©￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦ￊￓ￦³²￦ￏ²¸©¶©·¸￦³²￦²³¸©￦
ￚ³¸¥°￦
ￒ©··Ό￦￉¬©§¯·￦­··¹©¨￦¦½￦¸¬©￦§³±´¥²½￦
￦￦￦￦￦￦￦￦￦¸¬­·￦ￇ¹«¹·¸￦
ￕ¹¸·¸¥²¨­²«￦§¬©§¯Ζ￦￐¹°½￦‫ڵڷ‬￦
￦
Questions No 3 to 5
BANK
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©·￦
ￕ¹¸·¸¥²¨­²«￦￦§¬©§¯·￦
￦￦￦￐¹°½￦‫ڵڷ‬￦
￦￦￦ￇ¹«¹·¸￦‫ڵڷ‬￦
ￊ©´³·­¸￦­²￦¸¶¥²·­¸￦
￦￦￦￐¹°½￦‫ڵڷ‬￦
￦￦￦ￇ¹«¹·¸￦‫ڵڷ‬￦
ￋ¶¶³²©³¹·￦¦¥²¯￦￦§¬¥¶«©￦
ￇ¨®¹·¸©¨￦￦￈¥°¥²§©·￦￦￦
ϮЄ‫ڵ‬Ζ‫ڶڴڻ‬Ζ‫ڴڷڼ‬￦‫ܩ‬￦‫ڼڼ‬ϯ￦
31-Jul
‫ڴڼڵ‬Ζ‫ڴڹڶ‬￦
￦
Ϯ￦￦‫ڴڹ‬Ζ‫ڸڸڽ‬ϯ￦
￦
￦
‫ڶڷ‬Ζ‫ڸڸڼ‬￦
￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦
‫ڶںڵ‬Ζ‫ڴڹڵ‬￦
￦ ￖ￦￦￦￦￦‫ڻں‬Ζ‫ڶڶڵ‬￦
￦
￦
￦
ￖ‫ڵ‬Ζ‫ڶڴڻ‬Ζ‫ڴڷڼ‬￦￦
￦￦￦￦￦￦￦￦￦‫ڵ‬Ζ‫ںںڵ‬￦￦
￦
￦￦￦￦￦￦￦￦￦‫ڸ‬Ζ‫ڴڹڽ‬￦￦ ￦￦‫ڵ‬Ζ‫ںڽں‬Ζ‫ڸڵڻ‬￦
￦ ￖ‫ڵ‬Ζ‫ڷںڻ‬Ζ‫ںڷڼ‬￦
￦
￦
￦ ￦￦‫ڵ‬Ζ‫ڶڵڻ‬Ζ‫ڶڽڼ‬￦
￦ P 50,944
Receipts
Disb.
‫ڵ‬Ζ‫ڴڷڼ‬Ζ‫ڶڹڻ‬￦ Є‫ڵ‬Ζ‫ڶڴڻ‬Ζ‫ڼڵڽ‬
￦
￦
￦ Ϯ￦￦￦‫ڴڹ‬Ζ‫ڸڸڽ‬ϯ￦
￦
‫ڻں‬Ζ‫ڶڶڵ‬
￦
￦
Ϯ￦￦￦‫ڶڷ‬Ζ‫ڸڸڼ‬ϯ￦
￦
‫ڵڸ‬Ζ‫ںڷڼ‬￦
￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦ Ϯ￦￦￦￦￦‫ڵ‬Ζ‫ںںڵ‬ϯ
‫ڵ‬Ζ‫ڽڷڼ‬Ζ‫ڸڸڻ‬￦ ‫ڵ‬Ζ‫ڻڵڻ‬Ζ‫ڴڷڽ‬￦
Aug. 31
‫ڼڴڷ‬Ζ‫ڸڼڴ‬￦
￦
￦
Ϯ￦￦‫ڻں‬Ζ‫ڶڶڵ‬ϯ￦
￦
￦
￦‫ڵڸ‬Ζ‫ںڷڼ‬￦
￦￦￦￦￦￦‫ڵ‬Ζ‫ںںڵ‬￦
￦‫ڷڼڶ‬Ζ‫ڸںڽ‬￦
￦
BOOK
31-Jul
Receipts
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©·￦
ￖ‫ڶںڵ‬Ζ‫ڴںڷ‬￦ ￖ‫ڵ‬Ζ‫ڽڷڼ‬Ζ‫ڸڸڻ‬￦
ￋ¶¶³¶￦ ­²￦ ¶©§³¶¨­²«￦ §¬©§¯￦
²³Κ￦ ‫ںڵڶ‬￦ ¸¥¯©²￦ ¹´￦ ¥·￦
ￖ‫ڵ‬Ζ‫ڴڷڽ‬￦ ¦¹¸￦ ·¬³¹°¨￦ ¦©￦
ￖ‫ڵ‬Ζ‫ڴڽڷ‬￦Ϯ‫ڵ‬Ζ‫ڴڷڽ‬Ο‫ڵ‬Ζ‫ڴڽڷ‬ϯ￦￦
‫ڴڸڹ‬￦
￦
ￊￓ￦ª³¶￦­²¸Κ￦³²￦²³¸©￦
￦
￦
￈¥²¯￦·©¶º­§©￦§¬¥¶«©￦
￦
￦
￦￦￐¹°½￦‫ڵڷ‬￦
Ϯ￦￦￦￦￦￦￦￦￦￦‫ڶڹ‬ϯ￦
￦
￦￦ￇ¹«¹·¸￦‫ڵڷ‬￦
ￔ￙ￌ￦ª³¶￦￐¹°½￦‫ڵڷ‬￦
Ϯ￦￦￦￦￦￦￦￦‫ڼڽں‬ϯ￦ ￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©·￦
P162,150 ￖ‫ڵ‬Ζ‫ڽڷڼ‬Ζ‫ڸڸڻ‬￦
Disb.
ЄЄￖ‫ڵ‬Ζ‫ڷڵڻ‬Ζ‫ڶڸں‬￦
￦
‫ڴڸڹ‬￦
‫ڸ‬Ζ‫ڴڹڽ‬￦ Ϯ￦￦￦￦￦‫ڸ‬Ζ‫ڴڹڽ‬ϯ￦
￦
￦
Ϯ￦￦￦￦￦￦￦￦￦￦‫ڶڹ‬ϯ￦
￦
‫ڼڼ‬
Ϯ￦￦￦￦￦￦￦￦￦￦‫ڼڼ‬ϯ￦
Ϯ￦￦￦￦￦￦￦￦￦‫ڼڽں‬ϯ￦ ￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦
P1,717,930 P283,964
ЄЄϮ‫ڵ‬Ζ‫ڶڵڻ‬Ζ‫ڴڹڻܩڶڽڼ‬ϯ￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ C
‫ڷ‬Κ￦ A
‫ڸ‬Κ￦
B
38
‫ڹ‬Κ￦
Aug. 31
ￖ‫ڼڼڶ‬Ζ‫ڶںڸ‬￦
A
Chapter 8: Cash and Cash Equivalents
PROBLEM 8-16 Proof of Cash
Question No 1
ￕ¹¸·¸¥²¨­²«￦§¬©§¯￦
￉¬©§¯￦ￔ³·Κ￦
‫ڸڸڵ‬￦
ￖ￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڴڹ‬￦
￦
‫ڽڸڵ‬￦
‫ڴڴڼ‬￦
￦
‫ڴڹڵ‬￦
￦￦￦￦￦‫ڶڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦
￦
P 14,300
￦
ￇ°¸©¶²¥¸­º©°½Ζ￦­¸￦±¥½￦¥°·³￦¦©￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦
ￕ¹¸·¸¥²¨­²«￦§¬©§¯Ζ￦¦©«￦
￦
ￇ¨¨Ό￦￉¬©§¯·￦­··¹©¨￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦ￒ©··Ό￦ ³º©¶ª³³¸­²«￦³ª￦ §¬©§¯￦ ²³Κ￦ ‫ڽڸڵ‬￦
Ϯ‫ڼ‬Ζ‫ڴڴڴ‬Ο‫ڴڴڼ‬ϯ￦
‫ڻ‬Ζ‫ڴڴڶ‬￦
ￚ³¸¥°￦
￦
ￒ©··Ό￦￉¬©§¯·￦´¥­¨￦¦½￦¸¬©￦¦¥²¯￦
￈¥²¯￦ￊ©¦­¸·￦
ￖ￦‫ڷڵڵ‬Ζ‫ڴڴڴ‬￦￦
ￒ©··Ό￦￦ￊￓ￦ª³¶￦¸¬­·￦±³²¸¬￦
￦
￦￦￦￦￦￦￦￦ￔ￙ￌ￦§¬©§¯·￦Ϯ‫ڴڵ‬Ζ‫ڴڸܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦￦‫ڴڹ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦￦￈¥²¯￦·©¶º­§©￦§¬¥¶«©￦
￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦ￋ¶¶³¶￦￉³¶¶©§¸­³²￦
￦￦￦￦￦￦￦￦￦￦‫ڴڴڹ‬￦￦
ￕ¹¸·¸¥²¨­²«￦§¬©§¯·Ζ￦©²¨￦
￦
ￖ￦￦￦￦￦‫ڻ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦￦‫ڻں‬Ζ‫ڴڴڼ‬￦
ￖ￦￦￦‫ڸڻ‬Ζ‫ڴڴڼ‬￦
￦
￦
￦
￦
￦
￦￦￦￦￦‫ڴں‬Ζ‫ڴڴڹ‬￦
P 14,300
￦
Question No 2
ￛ²¥¨®¹·¸©¨￦¶©§Κ￦´©¶￦¦¥²¯￦￦
ￊ©´³·­¸￦­²￦¸¶¥²·­¸Ό￦
￦￦￦￦ￔ³º©±¦©¶￦‫ڴڷ‬￦
￦￦￦￦ￊ©§©±¦©¶￦‫ڵڷ‬￦
ￋ¶¶³¶￦§³¶¶©§¸­³²￦
ￔ￙ￌ￦§¬©§¯Ζ￦²³￦©²¸¶½￦³²￦¸¬©￦¦³³¯·￦»¬©²￦¶©¸¹¶²©¨￦
￦￦¥²¨￦¶©¨©´³·­¸©¨￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©￦
ￖ￦‫ڵڻڵ‬Ζ‫ڴڴڹ‬￦
￦
Ϯ‫ڵڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦‫ڼڵ‬Ζ‫ڴڴڶ‬￦
Ϯ‫ڴڴڹ‬ϯ￦
￦
Ϯ￦￦￦‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
P 138,200
￦
Question No 3
ￛ²¥¨®¹·¸©¨￦¨­·¦¹¶·©±©²¸Ζ￦´©¶￦¦¥²¯￦￦
ￕ¹¸·¸¥²¨­²«￦§¬©§¯·￦
￦￦ￔ³º©±¦©¶￦‫ڴڷ‬￦
￦￦ￊ©§©±¦©¶￦‫ڵڷ‬￦
ￋ¶¶³¶￦§³¶¶©§¸­³²￦
ￔ￙ￌ￦§¬©§¯Ζ￦²³￦©²¸¶½￦³²￦¸¬©￦￦
￦￦¦³³¯·￦³²￦¸¬©￦¶©¸¹¶²©¨￦¥²¨￦¶©¨©´³·­¸￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©￦
￦
39
ￖ￦‫ڷڵڵ‬Ζ‫ڴڴڴ‬￦
￦
Ϯ‫ڻ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڸڵ‬Ζ‫ڴڴڷ‬￦
Ϯ‫ڴڴڹ‬ϯ￦
￦
Ϯ￦￦‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
P 79,800
‫‪Chapter 8: Cash and Cash Equivalents‬‬
‫‪Question No 4‬‬
‫‪ￛ²¥¨®¹·¸©¨￦¦¥²¯￦¦¥°Κ￦‬‬
‫‪ￊ©´³·­¸￦­²￦¸¶¥²·­¸￦‬‬
‫‪￦‬ڴڷ‪￦￦￦￦ￔ³º©±¦©¶￦‬‬
‫‪￦‬ڵڷ‪￦￦￦￦ￊ©§©±¦©¶￦‬‬
‫‪ￕ¹¸·¸¥²¨­²«￦§¬©§¯·￦‬‬
‫‪￦‬ڴڷ‪￦￦￦￦ￔ³º©±¦©¶￦‬‬
‫‪￦‬ڵڷ‪￦￦￦￦ￊ©§©±¦©¶￦‬‬
‫‪ￇ¨®¹·¸©¨￦¦¥°Κ￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڶڵ‪ￖ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڼڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڷ‪Ζ‬ڸڵ‪Ϯ￦￦￦‬‬
‫‪P131,400‬‬
‫‪￦‬‬
‫‪Question No 5‬‬
‫‪￦­·￦¸¬©￦·¥±©Κ￦‬ڵڷ‪ZeroΖ￦¥¨®¹·¸©¨￦¦¥²¯￦¥²¨￦¦³³¯￦¦¥°¥²§©￦³²￦ￊ©§©±¦©¶￦‬‬
‫‪￦‬‬
‫‪PROOF OF CASH‬‬
‫‪Dec. 31‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڶڵ‪Є‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڼڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڷ‪Ζ‬ڸڵ‪Ϯ‬‬
‫‪￦‬‬
‫‪Disb.‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷڵڵ‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڻ‪Ϯ‬‬
‫‪￦‬ڴڴڷ‪Ζ‬ڸڵ‬
‫‪ϯ￦‬ڴڴڹ‪￦Ϯ‬‬
‫‪Receipts‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڵڻڵ‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڵڵ‪Ϯ‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڼڵ‪Є‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڹ‪￦Ϯ‬‬
‫‪Nov. 30‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽں‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڻ‪￦Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڵڷڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڸ‪￦Ϯ‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڽڻ‬
‫‪Dec. 31‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڸڽ‬
‫‪Disb.‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڼ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڸ‪Ϯ‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڼڷڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Receipts‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڷڵڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷڻ‬
‫‪Nov. 30‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ںں‬
‫‪ϯ￦‬ڴڴڼ‪Ζ‬ڵ‪Ϯ‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڼ‪Ζ‬ڵ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڻ‬
‫‪ϯ￦‬ڴڴڶ‪Ζ‬ڻ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
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‫‪ϯ￦‬ڴڴڼ‪Ζ‬ڵ‪￦Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڶ‪￦Ϯ‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڵڷڵ‬
‫‪￦‬‬
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‫‪￦‬‬
‫‪ϯ￦‬ڴڴڼ‪Ζ‬ڼ‪￦Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڷ‬
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‫‪ϯ￦‬ڴڴڼ‪Ζ‬ڵ‪￦Ϯ‬‬
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‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڶܩڴڴڴ‪Ζ‬ڼڵ‪ЄЄ￦Ϯ‬‬
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‫‪40‬‬
Chapter 8: Cash and Cash Equivalents
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ C
‫ڶ‬Κ￦ D
‫ڷ‬Κ￦ C
‫ڸ‬Κ￦
D
‫ڹ‬Κ￦
A
PROBLEM 8-17 Proof of Cash
Question No. 1
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P128,750
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ￖ￦‫ڷڷڵ‬Ζ‫ڴڹڻ‬￦￦
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￦
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Question No. 2
ￊ©´³·­¸￦­²￦¸¶¥²·­¸Ζ￦¦©«￦
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ￊ©´³·­¸￦­²￦¸¶¥²·­¸Ζ￦©²¨￦
￦
Question No. 3
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ￇ¨®¹·¸©¨￦§¥·¬￦­²￦¦¥²¯￦¦¥°¥²§©Ζ￦‫ڶڵ‬ϑ‫ڵڷ‬￦
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Question No. 4
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￦
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￦
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￦
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ￖ￦￦￦‫ڶ‬Ζ‫ڴڴڹ‬￦
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￦￦￦￦￦‫ڵ‬Ζ‫ڴڴڹ‬￦￦
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￦
￦
Question No. 5
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41
ￖ￦￦‫ںڵ‬Ζ‫ڴڹڶ‬￦￦
￦
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￦￦‫ںڶڵ‬Ζ‫ڴڹڶ‬￦￦
￦‫ڶڸڵ‬Ζ‫ڴڴڹ‬￦￦
￦
￦￦￦‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦￦
ￖ￦￦￦‫ڶڵ‬Ζ‫ڴڴڹ‬￦￦
ￖ￦￦￦‫ڶڵ‬Ζ‫ڴڴڹ‬￦￦
￦￦￦‫ڶڹڵ‬Ζ‫ڴڴڹ‬￦￦
￦‫ڹںڵ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦‫ڹڸڵ‬Ζ‫ڴڴڴ‬￦￦
P 20,000
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￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڴڹ‬￦￦
￦￦￦‫ڴڸ‬Ζ‫ڴڴڴ‬￦￦
￦
￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڹڶ‬￦￦
P 37,750
ￖ￦￦￦￦‫ڷ‬Ζ‫ڴڹڶ‬￦
￦
￦
￦
￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڴڴ‬￦￦
P 2,250
ￖ￦￦￦￦‫ںڵ‬Ζ‫ڴڹڶ‬￦￦
￦￦￦￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦￦
￦‫ںںڵ‬Ζ‫ڴڹڶ‬￦￦
￦￦￦￦‫ڼڶڵ‬Ζ‫ڴڹڻ‬￦￦
Chapter 8: Cash and Cash Equivalents
ￛ²¥¨®¹·¸©¨￦§¥·¬￦­²￦¦¥²¯Ζ￦ￊ©§©±¦©¶￦
￦
ￛ²¥¨®¹·¸©¨￦§¥·¬￦­²￦¦¥²¯Ζ￦ￔ³º©±¦©¶￦Ϯ·µ¹©©¾©ϯ￦
ￒ©··Ό￦￈￙￉￦­²￦ￔ³º©±¦©¶￦
ￇ¨®¹·¸©¨￦§¥·¬￦­²￦¦¥²¯Ζ￦ￊ©§©±¦©¶￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ C
‫ڶ‬Κ￦ D
‫ڷ‬Κ￦ C
‫ڸ‬Κ￦
D
PROBLEM 8-18 Proof of Cash
Question No. 1
ￕ¹¸·¸¥²¨­²«￦§¬©§¯·Ζ￦¦©«￦Ϯ·µ¹©©¾©ϯ￦
ￇ¨¨Ό￦￉¬©§¯·￦­··¹©¨￦¸¬­·￦±³²¸¬￦
￈³³¯￦¨­·¦¹¶·©±©²¸·￦
ￒ©··Ό￦ￊￓ￦¶©§³¶¨©¨￦¸¬­·￦±³²¸¬￦
ￚ³¸¥°￦
ￒ©··Ό￦￈¥²¯￦¨­·¦¹¶·©±©²¸·￦
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‫ڹ‬Κ￦
ￖ￦￦￦￦‫ڻڷ‬Ζ‫ڴڴڹ‬￦￦
￦
ￖ￦￦￦‫ںڵ‬Ζ‫ڴڹڶ‬￦￦
￦￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڴڹ‬￦￦
P 14,750
B
￦
￦
ￖ￦￦‫ڼڸڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڴڹ‬￦
￦
ￖ￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦‫ڷ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڴڹ‬￦
￦
P 8,000
￦
￦
￦￦‫ڹڸڵ‬Ζ‫ڴڴڹ‬￦￦
￦‫ڷڹڵ‬Ζ‫ڴڴڹ‬￦￦
￦
￦
￦
￦￦￦‫ڻڸڵ‬Ζ‫ڴڴڹ‬￦
ￖ￦￦￦‫ں‬Ζ‫ڴڴڴ‬￦
￦
Question Nos. 2 to 5
BANK
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ￖ¥­¨￦³¹¸￦­²￦§¹¶¶©²§½￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©·￦
Sept. 30
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹ‬Ζ‫ڴڴڴ‬
￦
￦
Ϯ‫ڼ‬Ζ‫ڴڴڴ‬ϯ￦
Receipts
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
Ϯ‫ڹ‬Ζ‫ڴڴڴ‬ϯ
‫ڻ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
97,000
‫ڶ‬Ζ‫ڴڴڴ‬￦
201,000
Sept. 30
‫ڵڽ‬Ζ‫ڴڴڹ‬
Receipts
‫ںڽڵ‬Ζ‫ڴڴڴ‬
Disb.
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
Ϯ‫ڼ‬Ζ‫ڴڴڴ‬ϯ￦
‫ں‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬￦
147,000
Oct. 31
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
Disb.
‫ڼڸڵ‬Ζ‫ڴڴڴ‬￦
￦
Oct. 31
‫ڽڷڵ‬Ζ‫ڴڴڹ‬￦
￦
￦
￦
Ϯ‫ڶ‬Ζ‫ڴڴڹ‬ϯ￦
‫ڵ‬Ζ‫ڴڴڹ‬￦
‫ڻڸڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڷڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڵ‬Ζ‫ڴڴڹ‬￦
‫ڵڹڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڻ‬Ζ‫ڴڴڴ‬￦
￦
￦
Ϯ‫ں‬Ζ‫ڴڴڴ‬ϯ￦
￦
151,000
￦
BOOK
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Ϯ‫ڶ‬Ζ‫ڴڴڹ‬ϯ
￦
‫ڻڽ‬Ζ‫ڴڴڴ‬￦
￦
42
￦
Ϯ‫ڼ‬Ζ‫ڴڴڴ‬ϯ
‫ڷڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڵڴڶ‬Ζ‫ڴڴڴ‬￦
Chapter 8: Cash and Cash Equivalents
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ A
￦
PROBLEM 8-19 Proof of Cash
Question No. 1
‫ڸ‬Κ￦
A
Account No. 143:
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‫ڹ‬Κ￦
A
Bank
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P1,020,000
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￦
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Ϯ￦￦￦￦‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
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Ϯ￦￦￦￦￦￦￦‫ڸڻ‬Ζ‫ڴڴڸ‬ϯ￦
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Question No. 2
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ￖ￦￦￦￦￦￦‫ڴں‬Ζ‫ڴڴڴ‬￦
Єￇ§§³¹²¸￦ￔ³Κ‫ڸڸڵ‬￦
￦￦￦‫ڵ‬Ζ‫ڴںڼ‬Ζ‫ڴڴڴ‬￦
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P 1,920,000
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Question Nos. 3 to 4
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December
Nov. 30 Receipts
Disb.
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦￦
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Ϯ‫ڴڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
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43
Ϯ‫ڴڽ‬Ζ‫ڴڴڴ‬ϯ￦
ЄЄ‫ڴڸڶ‬Ζ‫ڴڴ‬
‫ڴ‬￦
Dec. 31
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
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￦
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‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
￦ Ϯ‫ڴڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
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￦ ‫ڵ‬Ζ‫ڴںڼ‬Ζ‫ڴڴڴ‬￦￦ Ϯ‫ڵ‬Ζ‫ڴںڼ‬Ζ‫ڴڴڴ‬ϯ￦
Chapter 8: Cash and Cash Equivalents
ￋ¶¶³²©³¹·￦ ¦¥²¯￦ §¬¥¶«©￦ Ο￦
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ￛ²¶©§³¶¨©¨￦ §³°°©§¸­³²·￦ Ο￦
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‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦ Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
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‫ڶ‬Ζ‫ڴںڴ‬Ζ‫ڴڴڴ‬￦￦ ‫ڵ‬Ζ‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Ζ‫ڴڵں‬Ζ‫ڴڴڴ‬￦￦
Ϯ‫ڴڶڸ‬Ζ‫ڴڴڴ‬ϯ
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‫ڵ‬Ζ‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦￦ ‫ڵ‬Ζ‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￦
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Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦ Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
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￦‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
Ϯ‫ڴڽ‬Ζ‫ڴڴڴ‬ϯ￦
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‫ڴڽ‬Ζ‫ڴڴڴ‬￦￦
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Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
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Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
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Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
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‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦￦
‫ڶ‬Ζ‫ڴںڴ‬Ζ‫ڴڴڴ‬￦￦ ‫ڵ‬Ζ‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Ζ‫ڴڵں‬Ζ‫ڴڴڴ‬￦￦
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ￒ©··Ό￦ￋ¶¶³²©³¹·￦¦¥²¯￦§¬¥¶«©￦ ￦￦￦￦￦￦￦￦‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
ￕ¹¸·¸¥²¨­²«￦§¬©§¯·Ζ￦©²¨￦
Question No. 5
Adjusted balances:
￦ ￇ§§³¹²¸￦ￔ³Κ￦‫ڷڸڵ‬￦
￦ ￇ§§³¹²¸￦ￔ³Κ￦‫ڸڸڵ‬￦
ￚ³¸¥°￦¥¨®¹·¸©¨￦¦¥°¥²§©·￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ B
Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ
Ϯ‫ڴڶڸ‬Ζ‫ڴڴڴ‬ϯ
ￖ￦￦￦￦￦￦‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦￦￦‫ڵ‬Ζ‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڵ‬Ζ‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦￦￦‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦
ￖ￦￦￦￦‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڵ‬Ζ‫ڴڶڴ‬Ζ‫ڴڴڴ‬￦
Ϯ￦￦‫ڴڶڸ‬Ζ‫ڴڴڴ‬ϯ￦
P 600,000
‫ڸ‬Κ￦
B
PROBLEM 8-20 Proof of Cash
Question No. 1
RCBC Account
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦
￉¶©¨­¸￦±©±³￦ª³¶￦²³¸©￦§³°°©§¸©¨￦
￈¥²¯￦·©¶º­§©￦§¬¥¶«©￦
‫ڹ‬Κ￦
C
Book
ￖ￦‫ڹںڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦‫ں‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڵ‬Ζ‫ڴڴڴ‬ϯ￦
44
Bank
ￖ￦‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
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Chapter 8: Cash and Cash Equivalents
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ￕ¹¸·¸¥²¨­²«￦§¬©§¯·￦Ϯ‫ڹڶ‬Ζ‫ڴڶܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
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￦
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Ϯ￦￦￦‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
P 140,000
‫ڴں‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹڸ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦
P 140,000
Question Nos. 2-3
Equitable PCI Bank
￈³³¯￦
￈¥²¯￦
ￛ²¥¨®¹·¸©¨￦¦¥°Κ￦Ϯ·µ¹©©¾©ϯ￦
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ￖ￦￦‫ڷڽ‬Ζ‫ڴڴڴ‬￦
￉¶©¨­¸￦±©±³￦ª³¶￦²³¸©￦§³°°Κ￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￈¥²¯￦·©¶º­§©￦§¬¥¶«©￦
Ϯ￦￦￦￦‫ڶ‬Ζ‫ڴڴڴ‬ϯ￦
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￦
￦￦￦‫ڹڼ‬Ζ‫ڴڴڴ‬￦
ￕ¹¸·¸¥²¨­²«￦§¬©§¯·￦
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Ϯ￦￦‫ڼڶ‬Ζ‫ڴڴڴ‬ϯ￦
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￦￦￦￦￦‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©￦
P 150,000
P150,000
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Question No. 4
ￕ¹¸·¸¥²¨­²«￦§¬©§¯·Ό￦
￘￉￈￉￦ￇ§§³¹²¸￦￦Ϯ‫ڹڶ‬Ζ‫ڴڶܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
ￋµ¹­¸¥¦°©￦ￖ￉ￏ￦￈¥²¯￦
ￚ³¸¥°￦³¹¸·¸¥²¨­²«￦§¬©§¯·￦
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ￖ￦￦￦￦‫ڹڸ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦‫ڼڶ‬Ζ‫ڴڴڴ‬￦
P 73,000
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Question No. 5
ￌ¹²¨￦ ¸¶¥²·ª©¶￦ ￔ³Κ￦ ‫ڵ‬￦ ­·￦ ¶©§³¶¨©¨￦ ­²￦ ¸¬©￦ ¨­·¦¹¶·­²«￦ ¦³³¯￦ ¨¹¶­²«￦ ￊ©§©±¦©¶￦
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SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ B
PROBLEM 8-21 Proof of Cash
BOOK
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￈³¸¬￦§¬©§¯·￦»©¶©￦©²¸©¶©¨￦­²￦¸¬©￦
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ￚ¬©￦§³±´¥²½￦­··¹©¨￦¥￦·¸³´￦
‫ڸ‬Κ￦
B
‫ڹ‬Κ￦
A
￐¥²Κ￦‫ڵڷ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Ζ‫ڴڴڴ‬￦
Ο
Ϯ‫ڴڴڵ‬ϯ
Ο￦
‫ڴڴڻ‬￦
￘©§©­´¸·￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڽ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڷڵ‬Ζ‫ڴڴڴ‬
Ο
Ο￦
Ο￦
ￊ­·¦￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ϯ‫ڴڴڵ‬ϯ￦
‫ڴڹڵ‬￦
Ο￦
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‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڷڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ϯ‫ڴڹڵ‬ϯ￦
‫ڴڴڻ‬￦
Ο￦
Ϯ‫ڵ‬Ζ‫ڴڴڶ‬ϯ￦
Ϯ‫ڵ‬Ζ‫ڴڴڶ‬ϯ￦
Ο￦
45
Chapter 8: Cash and Cash Equivalents
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‫ڶڹڵ‬Ζ‫ڴڴڼ‬
‫ڼڻ‬Ζ‫ڴڹڼ‬￦
‫ڷڼڶ‬Ζ‫ڴڹڹ‬￦
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BANK
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Jan. 31
Receipts
‫ںڴڶ‬Ζ‫ڴڴں‬￦ ‫ڽڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦ Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
‫ڵڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڸ‬Ζ‫ڴڴڶ‬ϯ
Ο
Ο
Ο
Ϯ‫ں‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
Ο￦
Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڷ‬Ζ‫ڴڴڶ‬￦
Ϯ‫ڷ‬Ζ‫ڴڴڶ‬ϯ￦
Ο￦
Ο￦
Disb
88,650
Ο￦
Ο￦
Ϯ‫ڸ‬Ζ‫ڴڴڶ‬ϯ￦
‫ڵ‬Ζ‫ڴڴڼ‬￦
Ϯ‫ں‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
Ο￦
Ϯ‫ڵ‬Ζ‫ڴڴڸ‬ϯ￦
Feb. 28
‫ںڻڶ‬Ζ‫ڴڹڽ‬￦
Ο￦
‫ڵڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ϯ‫ڵ‬Ζ‫ڴڴڼ‬ϯ￦
Ο￦
Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
‫ڵ‬Ζ‫ڴڴڸ‬￦
209,600
152,800
78,850
283,550
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ D
‫ڶ‬Κ￦ C
‫ڷ‬Κ￦ C
‫ڸ‬Κ￦
‫ڹ‬Κ￦
A
C
PROBLEM 8-22 Computation of Cash Shortage
Question No. 1
ￛ²¥¨®¹·¸©¨￦¦¥²¯￦¦¥°Κ￦
ￒ©··Ό￦ￕ¹¸·¸¥²¨­²«￦§¬©§¯·￦Ϯ‫ڼ‬Ζ‫ڸܩڸڷڸ‬Ζ‫ܩڴڴڷ‬￦
￦￦￦￦￦￦￦￦￦￦￦‫ں‬Ζ‫ܩڸڶڹ‬￦‫ڽ‬Ζ‫ڵڹڹ‬Κ‫ڸܩڴڹ‬Ζ‫ڹܩڻڻڹ‬Ζ‫ڵںڽ‬ϯ￦
ￇ¨¨Ό￦ￛ²¨©´³·­¸©¨￦¶©§©­´¸·￦
ￇ¨®¹·¸©¨￦¦¥²¯￦¦¥°¥²§©￦
￦
Question No. 2
ￛ²¥¨®¹·¸©¨￦¦³³¯￦¦¥°Κ￦
￉¶©¨­¸￦±©±³￦ª³¶￦²³¸©·￦§³°°©§¸­³²￦
￉¶©¨­¸￦±©±³￦ª³¶￦­²¸Κ￦
￈¥°¥²§©￦Ϯ§¥·¬￦¥§§³¹²¸¥¦­°­¸½ϯ￦
￦
Question No. 3
ￇ¨®¹·¸©¨￦¦¥²¯￦¦¥°Κ￦Ϯ￉¥·¬￦¥§§³¹²¸©¨ϯ￦
ￒ©··Ό￦￉¥·¬￦­²￦¦¥²¯￦¦¥°Κ￦Ϯ§¥·¬￦¥§§³¹²¸¥¦­°­¸½ϯ￦
46
ￖ￦￦￦￦￦￦‫ڹڶڶ‬Ζ‫ڴڴڸ‬￦
￦
Ϯ‫ڽڷ‬Ζ‫ڻڸڷ‬Κ‫ڴڹ‬ϯ￦
￦￦￦￦￦￦￦￦￦￦￦‫ڹڷ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڵڶڶ‬Ζ‫ڶڹڴ‬Κ‫ڴڹ‬￦
ￖ‫ڶڸڶ‬Ζ‫ڴڵڷ‬Κ‫ڴڹ‬￦￦
￦￦￦￦￦￦￦￦￦‫ڴڷ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڴڽ‬￦￦
ￖ‫ڷڻڶ‬Ζ‫ڴڵڶ‬Κ‫ڴڹ‬￦￦
ￖ‫ڵڶڶ‬Ζ‫ڶڹڴ‬Κ‫ڴڹ‬￦
￦￦‫ڷڻڶ‬Ζ‫ڴڵڶ‬Κ‫ڴڹ‬￦
Chapter 8: Cash and Cash Equivalents
￙¬³¶¸¥«©￦
Ϯￖ‫ڶڹ‬Ζ‫ڼڹڵ‬Κ‫ڴڴ‬ϯ￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ D
‫ڷ‬Κ￦ B
PROBLEM 8-23 Computation of Cash Shortage
Question No. 1
ￛ²¥¨®¹·¸©¨￦¦¥²¯￦¦¥°Κ￦
ￖ￦￦￦￦‫ڶڸ‬Ζ‫ڴڴڸ‬￦
ￕ¹¸·¸¥²¨­²«￦§¬©§¯·￦
Ϯ￦￦￦‫ڵڵ‬Ζ‫ڴڴڹ‬ϯ￦
ￛ²¨©´³·­¸©¨￦§³°°©§¸­³²·￦
￦￦￦￦￦￦￦￦‫ڹ‬Ζ‫ڴڴڴ‬￦
ￇ¨®¹·¸©¨￦¦¥²¯￦¦¥°¥²§©￦
P 35,900
￦
Question No. 2
ￛ²¥¨®¹·¸©¨￦¦³³¯￦¦¥°Κ￦
ￖ￦￦￦‫ںڸ‬Ζ‫ڴڴڹ‬￦
￉¶©¨­¸￦±©±³￦´¶³§©©¨·￦§°©¥²￦¨¶¥ª¸￦
‫ڴڴڽ‬￦
ￊ©¦­¸￦±©±³￦ª³¶￦¦¥²¯￦·©¶º­§©￦§¬¥¶«©￦
Ϯ￦￦￦￦￦￦￦￦￦‫ڴڴڵ‬ϯ￦
￈¥°¥²§©￦Ϯ§¥·¬￦¥§§³¹²¸¥¦­°­¸½ϯ￦
P 47,300
￦
Question No. 3
ￇ¨®¹·¸©¨￦¦¥²¯￦¦¥°Κ￦Ϯ￉¥·¬￦¥§§³¹²¸©¨ϯ￦
ￖ￦‫ڹڷ‬Ζ‫ڴڴڽ‬￦
￉¥·¬￦­²￦¦¥²¯￦¦¥°Κ￦Ϯ§¥·¬￦¥§§³¹²¸¥¦­°­¸½ϯ￦
￦￦￦‫ڻڸ‬Ζ‫ڴڴڷ‬￦
￙¬³¶¸¥«©￦¥·￦³ª￦￐¹²©￦‫ڴڷ‬￦
ϮP11,400ϯ￦
￦
Question No. 4
ￇ¨¨­¸­³²¥°￦§¥·¬￦·¬³¶¸¥«©￦ª¶³±￦￐¹°½￦‫ڵ‬Ο‫ڹڵ‬￦
￦
￦
￐¹°½￦§³°°©§¸­³²￦´©¶￦¨¹´°­§¥¸©￦ￕΚ￘Κ￦
￦
ￖ￦￦￦‫ڼڵ‬Ζ‫ڴڴڼ‬￦￦
ￒ©··Ό￦ §³°°©§¸­³²·￦ ­²￦ ￐¹°½￦ ¸¬¥¸￦ »©¶©￦ ¨©´³·­¸©¨￦
­²￦￐¹°½￦
￦
￦
￦
￦￦￦￦￉³°°©§¸­³²￦´©¶￦¨¹´°­§¥¸©￦·°­´·￦
ￖ￦‫ڵڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦ￒ©··￦Όￛ²¨©´³·­¸©¨￦§³°°©§¸­³²Ζ￦￐¹²©￦‫ڴڷ‬￦
￦￦￦￦￦‫ڹ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦‫ں‬Ζ‫ڴڴڴ‬￦￦
￉¥·¬￦¸¬¥¸￦·¬³¹°¨￦¦©￦³²￦¬¥²¨￦³²￦￐¹°½￦‫ڹڵ‬￦
￦
ￖ￦￦￦‫ڶڵ‬Ζ‫ڴڴڼ‬￦￦
ￒ©··Ό￦ￇ§¸¹¥°￦§¥·¬￦³²￦¬¥²¨￦³²￦￐¹°½￦‫ڹڵ‬￦
￦
￦￦￦￦￦￦￦‫ڸ‬Ζ‫ڴڴڼ‬￦￦
￉¥·¬￦·¬³¶¸¥«©￦ª¶³±￦￐¹°½￦‫ڵ‬Ο‫ڹڵ‬￦
￦
P 8,000
￦
Question No. 5
ￛ²¨©¶·¸¥¸©±©²¸￦³ª￦§¥·¬￦­²￦¦¥²¯￦´©¶￦¦³³¯·￦Ϯ‫ںڸ‬Ζ‫ڴڴڹ‬Ο‫ڹڸ‬Ζ‫ڴڴں‬ϯ￦
ￖ￦￦￦￦￦￦￦‫ڴڴڽ‬￦￦
ￕº©¶·¸¥¸©±©²¸￦³ª￦§¥·¬￦­²￦¦¥²¯￦´©¶￦¦¥²¯￦Ϯ‫ڸڸ‬Ζ‫ڴڴڴ‬Ο‫ڶڸ‬Ζ‫ڴڴڸ‬ϯ￦
‫ڵ‬Ζ‫ڴڴں‬￦￦
ￛ²¨©¶·¸¥¸©±©²¸￦³ª￦³¹¸·¸¥²¨­²«￦§¬©§¯·￦Ϯ‫ڵڵ‬Ζ‫ڴڴڹ‬Ο‫ڴڴںڷ‬ϯ￦
‫ڻ‬Ζ‫ڴڴڽ‬￦￦
Overstatement￦³ª￦¹²¨©´³·­¸©¨￦§³°°©§¸­³²·￦Ϯ‫ڹ‬Ζ‫ڴڴڵ‬Ο‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڵ‬￦
ￔ³²Ο¶©§³¶¨­²«￦³ª￦§¶©¨­¸￦±©±³Ο´¶³§©©¨·￦³ª￦§°©¥²￦¨¶¥ª¸￦
￦￦￦￦￦￦￦￦￦‫ڴڴڽ‬￦
￉¥·¬￦·¬³¶¸¥«©￦¥·￦³ª￦￐¹²©￦‫ڴڷ‬￦
P11,400
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ C
‫ڶ‬Κ￦ D
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦
D
47
‫ڹ‬Κ￦
D
Chapter 8: Cash and Cash Equivalents
PROBLEM 8-24 Computation of Cash Shortage
Question No. 1
ￊ©´³·­¸￦­²￦¸¶¥²·­¸Ζ￦¹²¥¨®¹·¸©¨￦¦¥°Κ￦
ￒ©··Ό￦￉¹·¸³±©¶‫·ك‬￦ￖ³·¸Ο¨¥¸©¨￦§¬©§¯￦
ￇ¨®¹·¸©¨￦ￊ©´³·­¸￦­²￦¸¶¥²·­¸￦
￦
Question No. 2
ￕ¹¸·¸¥²¨­²«￦§¬©§¯·Ζ￦¹²¥¨®¹·¸©¨￦¦¥°¥²§©￦
ￒ©··Ό￦ￛ²¶©°©¥·©¨￦§¬©§¯￦
￦￦￦￦￦￦￦￦￦￦￦￉³±´¥²½‫·ك‬￦´³·¸Ο¨¥¸©¨￦§¬©§¯￦
ￇ¨®¹·¸©¨￦ￕ¹¸·¸¥²¨­²«￦§¬©§¯·￦
￦
Question No. 3
ￛ²¥¨®¹·¸©¨￦¦¥°Κ￦´©¶￦¦¥²¯￦
ￇ¨¨Ό￦ￊ©´³·­¸￦­²￦¸¶¥²·­¸￦Ϯￔ³Κ￦‫ڵ‬ϯ￦
ￒ©··Ό￦ￕ¹¸·¸¥²¨­²«￦§¬©§¯·￦Ϯￔ³Κ￦‫ڶ‬ϯ￦
￦￦￦￦￦￦￦￦￦￦￦ￋ¶¶³²©³¹·￦¦¥²¯￦§¶©¨­¸￦
ￇ¨®¹·¸©¨￦§¥·¬￦­²￦¦¥²¯￦¦¥°Κ￦
￦
Question No. 4
ￛ²¥¨®¹·¸©¨￦¦¥°Κ￦´©¶￦¦³³¯·￦
ￇ¨¨Ό￦￉¶©¨­¸￦±©±³￦ª³¶￦²³¸©￦§³°°Κ￦
￦￦￦￦￦￦￦￦￦￦￦ￛ²¶©°©¥·©¨￦§¬©§¯￦
￦￦￦￦￦￦￦￦￦￦￦￉³±´¥²½‫·ك‬￦´³·¸Ο¨¥¸©¨￦§¬©§¯￦
ￚ³¸¥°￦
ￒ©··Ό￦￉¹·¸³±©¶‫·ك‬￦´³·¸Ο¨¥¸©¨￦§¬©§¯￦
￉¥·¬￦­²￦¦¥²¯￦´©¶￦¦³³¯·￦¦¥°Κ￦
ￒ©··Ό￦ￇ¨®¹·¸©¨￦§¥·¬￦­²￦¦¥²¯￦¦¥°¥²§©￦
￉¥·¬￦·¬³¶¸¥«©￦
￦
Question No. 5
ￛ²¥¨®¹·¸©¨￦¦¥°Κ￦´©¶￦¦³³¯·￦
ￒ©··Ό￦ￇ¨®¹·¸©¨￦§¥·¬￦­²￦¦¥²¯￦¦¥°¥²§©￦
ￔ©¸￦¥¨®¹·¸±©²¸·￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ D
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦
C
48
‫ڹ‬Κ￦
ￖ￦￦￦‫ڹڻڵ‬Ζ‫ڴڹڶ‬￦￦
￦￦￦￦￦￦￦‫ڴڹ‬Ζ‫ڴڴڴ‬￦￦
P 125,250
ￖ￦‫ںڸڶ‬Ζ‫ڴںڻ‬￦
Ϯ￦￦￦‫ڸڵ‬Ζ‫ڴڹڻ‬ϯ￦
Ϯ￦￦￦‫ڻڷ‬Ζ‫ڴڵڶ‬ϯ￦
P 194,790
ￖ￦‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڹڶڵ‬Ζ‫ڴڹڶ‬￦
Ϯ‫ڸڽڵ‬Ζ‫ڴڽڻ‬ϯ￦
Ϯ￦￦￦‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
P 250,460
ￖ￦￦‫ڷڽڶ‬Ζ‫ڴڴڹ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڸڵ‬Ζ‫ڴڹڻ‬￦
￦￦￦￦￦￦‫ڻڷ‬Ζ‫ڴڵڶ‬￦
ￖ￦￦‫ڴںڷ‬Ζ‫ڴںڸ‬￦
Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
ￖ￦‫ڴڵڷ‬Ζ‫ڴںڷ‬￦
￦￦￦￦￦‫ڴڹڶ‬Ζ‫ڴںڸ‬￦
(P60,000)
ￖ‫ڷڽڶ‬Ζ‫ڴڴڹ‬￦
￦￦‫ڴڹڶ‬Ζ‫ڴںڸ‬￦
P 43,040
A
Chapter 8: Cash and Cash Equivalents
PROBLEM 8-25 Computation of Cash Shortage￦
￦
Question No. 1
ￛ²¥¨®¹·¸©¨￦￈¥²¯￦￈¥°¥²§©￦
ￒ©··Ό￦ￕ¹¸·¸¥²¨­²«￦￉¬©§¯￦
ￇ¨¨Ό￦￉¥·¬￦￙¥°©·￦Ϯￊ©´³·­¸￦­²￦ￚ¶¥²·­¸ϯ￦
ￇ¨®¹·¸©¨￦￈¥²¯￦￈¥°¥²§©￦ ￦
(B)￦
‫ڵڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦‫ڴڵ‬Ζ‫ڴڴڴ‬￦
ￖ￦‫ڶڴڵ‬Ζ‫ڴڴڴ‬￦
Question No. 2
ￖ¹¶§¬¥·©·￦
ￒ©··Ό￦ￛ²´¥­¨￦ￏ²º³­§©·￦
ￚ³¸¥°￦´¥½±©²¸￦ ￦
(A)￦
ￖ￦‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￦￦￦‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
ￖ￦‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
Question No. 3
ￓ©¶§¬¥²¨­·©￦ￏ²º©²¸³¶½Ζ￦¦©«­²²­²«￦
ￇ¨¨Ό￦ￖ¹¶§¬¥·©·￦
ￚ³¸¥°￦ￍ³³¨·￦ￇº¥­°¥¦°©￦ª³¶￦￙¥°©￦
ￒ©··Ό￦ￓ©¶§¬¥²¨­·©￦ￏ²º©²¸³¶½Ζ￦©²¨­²«￦
￉³·¸￦³ª￦ￍ³³¨·￦￙³°¨￦
￦
(B)￦
Ο￦
￦￦￦‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦‫ڴں‬Ζ‫ڴڴڴ‬￦
ￖ￦‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
Question No. 4
￉³·¸￦³ª￦ￍ³³¨·￦￙³°¨￦
ￊ­º­¨©¨￦¦½Ό￦
ￚ³¸¥°￦￙¥°©·￦
￦
ￖ￦‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦‫ܫڹڻ‬￦
ￖ￦‫ڴںڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
(C)￦
Question No. 5
ￇ§§³¹²¸©¨Ό￦ￇ¨®¹·¸©¨￦￈¥²¯￦￈¥°¥²§©￦
ￇ§§³¹²¸¥¦­°­¸½Ό￦
￦￦ￏ²º©·¸±©²¸￦
￦
￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
￦￦ￖ￉ￌ￦Ϯ‫ںڵ‬Ζ‫ڴڴڸ‬Ο‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦ ￦
￦￦￦Ϯ‫ں‬Ζ‫ڴڴڸ‬ϯ￦
￦￦￈¥²¯￦ￒ³¥²￦Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬Ο‫ڴڸڵ‬Ζ‫ڴڴڴ‬ϯ￦ ￦Ϯ‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦
￉¥·¬￦￙¬³¶¸¥«©￦ ￦
￦
(B)￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦
C
￦
49
ￖ￦‫ڶڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦￦￦‫ڷڻڵ‬Ζ‫ڴڴں‬￦
ￖ￦‫ڵڻ‬Ζ‫ڴڴں‬￦
‫ڹ‬Κ￦
B
Chapter 10: Loans and Receivables
CHAPTER 10: LOANS AND RECEIVABLES
PROBLEM 10-1 Trade and other receivables
ￚ¶¥¨©￦
ￚ¶¥¨©￦¥²¨￦³¸¬©¶￦
￘©§©­º¥¦°©·￦
¶©§©­º¥¦°©·￦
‫ڵ‬￦
‫ڻڻڶ‬Ζ‫ڴڴڴ‬￦
‫ڻڻڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬￦
Ο￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬￦
Ο￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬￦
Ο￦
Ο￦
‫ں‬￦
Ο￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڻ‬￦
‫ڴڻ‬Ζ‫ڴڴڴ‬
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬￦
Ο￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￇ¨®¹·¸©¨￦¦¥°Κ￦
597,000 1. C
732,000 2. C
ￔ³²§¹¶¶©²¸￦
ￇ··©¸￦
Ο￦
Ο￦
Ο
Ο￦
‫ڴڵڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
Ο￦￦
‫ڴڷڷ‬Ζ‫ڴڴڴ‬￦
PROBLEM 10-2 Different Freight terms
Question No. 1
ￌￕ￈￦ￊ©·¸­²¥¸­³²Ζ￦ª¶©­«¬¸￦´¶©´¥­¨￦
ￏ²º³­§©￦´¶­§©￦³ª￦±©¶§¬¥²¨­·©￦·³°¨￦
ￒ©··Ό￦ￏ²º³­§©￦´¶­§©￦³ª￦±©¶§¬¥²¨­·©￦¶©¸¹¶²©¨￦
ￔ©¸￦­²º³­§©￦´¶­§©￦
ￒ©··Ό ￙¥°©· ¨­·§³¹²¸￦Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶ‬ϯ￦
￉³°°©§¸­³² ¦©ª³¶©￦ª¶©­«¬¸￦
ￒ©··Ό￦ￌ¶©­«¬¸￦´¥½±©²¸￦Ο￦ￌￕ￈￦ￊ©·¸­²¥¸­³²Ζ￦ª¶©­«¬¸￦§³°°©§¸￦
ￇ¨¨Ό￦ￌ¶©­«¬¸￦´¥½±©²¸￦Ο￦ￌￕ￈￦·¬­´´­²«￦´³­²¸Ζ￦ª¶©­«¬¸￦´¶©´¥­¨￦
ￚ³¸¥°￦ￔ©¸￦￉¥·¬￦￉³°°©§¸­³² ￦
(B)
Question No. 2
ￌￕ￈￦ￊ©·¸­²¥¸­³²Ζ￦ª¶©­«¬¸￦§³°°©§¸
ￏ²º³­§©￦´¶­§©￦³ª￦±©¶§¬¥²¨­·©￦·³°¨￦
ￒ©··Ό￦ￏ²º³­§©￦´¶­§©￦³ª￦±©¶§¬¥²¨­·©￦¶©¸¹¶²©¨￦
ￔ©¸￦­²º³­§©￦´¶­§©￦
ￒ©··Ό￦￙¥°©· ¨­·§³¹²¸￦Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶ‬ϯ￦
ￔ©¸￦ￖ¥½±©²¸￦¦©ª³¶©￦ª¶©­«¬¸￦
ￒ©··Ό￦ￌ¶©­«¬¸￦´¥½±©²¸￦Ο￦ￌￕ￈￦ￊ©·¸­²¥¸­³²Ζ￦ª¶©­«¬¸￦§³°°©§¸￦
ￇ¨¨Ό￦ￌ¶©­«¬¸￦´¥½±©²¸￦Ο￦ￌￕ￈￦·¬­´´­²«￦´³­²¸Ζ￦ª¶©­«¬¸￦´¶©´¥­¨￦
ￚ³¸¥°￦ￔ©¸￦￉¥·¬￦￉³°°©§¸­³²￦￦
(A)￦
￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬
‫ڸڽڶ‬Ζ‫ڴڴڴ‬
Ο￦
Ο￦
294,000
￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬
‫ڸڽڶ‬Ζ‫ڴڴڴ‬
‫ڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
289,000
￦
Question No. 3
ￌￕ￈￦￙¬­´´­²«￦´³­²¸Ζ￦ª¶©­«¬¸￦´¶©´¥­¨￦
ￏ²º³­§©￦´¶­§©￦³ª￦±©¶§¬¥²¨­·©￦·³°¨
ￒ©··Ό￦ￏ²º³­§©￦´¶­§©￦³ª￦±©¶§¬¥²¨­·©￦¶©¸¹¶²©¨￦
ￔ©¸￦­²º³­§©￦´¶­§©￦
ￒ©··Ό￦￙¥°©· ¨­·§³¹²¸￦Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶ‬ϯ￦
50
￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬
Ο￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬
Chapter 10: Loans and Receivables
ￔ©¸￦￘©§©­´¸￦¦©ª³¶©￦ª¶©­«¬¸￦
ￒ©··Ό ￌ¶©­«¬¸￦´¥½±©²¸ Ο ￌￕ￈￦ￊ©·¸­²¥¸­³²Ζ￦ª¶©­«¬¸￦§³°°©§¸￦
ￇ¨¨Ό￦ￌ¶©­«¬¸￦´¥½±©²¸￦Ο￦ￌￕ￈￦·¬­´´­²«￦´³­²¸Ζ￦ª¶©­«¬¸￦´¶©´¥­¨￦
ￚ³¸¥°￦ￔ©¸￦￉¥·¬￦￉³°°©§¸­³²￦￦
(C)￦
Question No. 4
ￌￕ￈￦￙¬­´´­²«￦´³­²¸Ζ￦ª¶©­«¬¸￦´¶©´¥­¨￦
ￏ²º³­§©￦´¶­§©￦³ª￦±©¶§¬¥²¨­·©￦·³°¨
ￒ©··Ό￦ￏ²º³­§©￦´¶­§©￦³ª￦±©¶§¬¥²¨­·©￦¶©¸¹¶²©¨￦
ￔ©¸￦­²º³­§©￦´¶­§©￦
ￒ©··Ό￦￙¥°©·￦¨­·§³¹²¸￦Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶ‬ϯ￦
￉³°°©§¸­³²￦¦©ª³¶©￦ª¶©­«¬¸￦
ￒ©··Ό ￌ¶©­«¬¸￦´¥½±©²¸ Ο ￌￕ￈￦ￊ©·¸­²¥¸­³²Ζ￦ª¶©­«¬¸￦§³°°©§¸￦
ￇ¨¨Ό￦ￌ¶©­«¬¸￦´¥½±©²¸￦Ο￦ￌￕ￈￦·¬­´´­²«￦´³­²¸Ζ￦ª¶©­«¬¸￦´¶©´¥­¨￦
ￚ³¸¥°￦ￔ©¸￦￉¥·¬￦￉³°°©§¸­³²￦￦
(B)￦
‫ڸڽڶ‬Ζ‫ڴڴڴ‬￦
Ο
‫ڹ‬Ζ‫ڴڴڴ‬￦
299,000
￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ C
‫ڸ‬Κ￦
B
PROBLEM 10-3 Gross method and Net method
ￒ­·¸￦´¶­§©￦
￦ ￖ￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦￦
ￒ©··Ό￦ￚ¶¥¨©￦¨­·§³¹²¸·￦
￦
￦
￦￦￦￦￦￦￦￦￦￦‫ܫڹڵ‬Ό￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڹڵ‬ϯ￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦￦￦￦‫ڻڵ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦‫ڶڷ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦￦￦￦‫ܫڴڶ‬Ό￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ￦‫ڹڵ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڶ‬￦
ￏ²º³­§©￦´¶­§©Ζ￦gross￦³ª￦¨­·§³¹²¸ (C)￦
￦
￦‫ڼں‬Ζ‫ڴڴڴ‬￦￦
ￒ©··Ό￦￙¥°©·￦¨­·§³¹²¸￦Ϯ‫ڼں‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڷ‬ϯ￦
￦ ￦￦￦￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڸڴ‬￦￦
ￏ²º³­§©￦´¶­§©Ζ￦net￦³ª￦¨­·§³¹²¸￦
(D)￦
￦ ￖ￦￦￦‫ڹں‬Ζ‫ڴںڽ‬￦￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ C
‫ڶ‬Κ￦ D
￦
PROBLEM 10-4 Computation of Percentage of Bad Debts Expense
￦
￉¶©¨­¸￦￙¥°©·￦
￦
‫ڹڵڴڶ‬￦
‫ںڵڴڶ‬￦
￦￦￦￦￦‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڻڵڴڶ‬￦
￦￦￦￦￦‫ڷ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦￦‫ڻ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
‫ڼڵڴڶ‬￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
‫ڽڵڴڶ‬￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦‫ڶڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 1
CASE 1
ￇ§§³¹²¸·￦»¶­¸¸©²￦³ªª￦ ￘©§³º©¶­©·￦
￦
￦￦￦￦￦￦￦￦‫ڴڸ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦‫ڹڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦‫ڴڷڷ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦‫ڹں‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦‫ڹڽڷ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦‫ڹڼ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
51
‫ڴڴڷ‬Ζ‫ڴڴڴ‬
Ο￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
‫ڸڽڶ‬Ζ‫ڴڴڴ‬￦
Ο
Ο￦
294,000
Chapter 10: Loans and Receivables
ￖ©¶§©²¸¥«©
‫ܥ‬
ￇ§§³¹²¸·￦»¶­¸¸©²￦³ªª￦minus￦￘©§³º©¶­©·
ￚ³¸¥°￦§¶©¨­¸￦·¥°©·
￦
ￚ³¸¥°￦½©¥¶·￦ª¶³±￦‫ڹڵڴڶ‬￦¸³￦‫ڽڵڴڶ‬Ό￦
ￖ©¶§©²¸¥«©
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦-￦ ‫ڴڶڵ‬Ζ‫ڴڴڴ‬
‫ڶڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ܥ‬
￦
ￖ©¶§©²¸¥«©￦‫ܥ‬￦3.00 %￦
￦
Question No. 2
￈¥¨￦¨©¦¸·￦©¼´©²·©￦
￦
￦
￦
￦
Question No. 3
‫ܥ‬￦‫ܫڷ‬￦¼￦ ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܥ‬￦ 90,000￦
Allowance for Bad debts
￝¶­¸©￦³ªª
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڹڼ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦￦￦‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￈¥°¥²§©￦©²¨￦(squeeze)￦ ￦￦￦￦￦￦￦￦￦￦￦￦￦445,000 ￦￦￦￦￦￦￦￦￦￦￦‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￦￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڶڹ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦￦￦‫ڴڶڹ‬Ζ‫ڴڴڴ‬￦
￈©«Κ￦￈¥°¥²§©￦
￈¥¨￦¨©¦¸·￦©¼´￦
￘©§³º©¶½￦
￦￦
￦
CASE 2
Question No.4
ￖ©¶§©²¸¥«©
‫ܥ‬
ￇ§§³¹²¸·￦»¶­¸¸©²￦³ªª￦minus￦￘©§³º©¶­©·
ￚ³¸¥°￦§¶©¨­¸￦·¥°©·
￦
ￚ³¸¥°￦½©¥¶·￦ª¶³±￦‫ڹڵڴڶ‬￦¸³￦‫ڻڵڴڶ‬￦Ϯ½©¥¶·￦·¬³¹°¨￦©¼§°¹¨©￦¸¬©￦°¥·¸￦¸»³￦½©¥¶·ϯΌ￦
‫ڴڷڷ‬Ζ‫ڴڴڴ‬￦-￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬
ￖ©¶§©²¸¥«©
‫ܥ‬
‫ڻ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
￦
ￖ©¶§©²¸¥«©￦‫ܥ‬￦4 %￦
￦
Question No. 5
￈¥¨￦¨©¦¸·￦©¼´©²·©￦
￦
￦
￦
‫ܥ‬￦‫ܫڸ‬￦¼￦ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܥ‬￦
0,000￦
Question No. 6
￉¶©¨­¸￦￙¥°©·￦
￈ￊ￦©¼´￦
￘©§³º©¶­©·￦ ￝¶­¸©Ο³ªª￦ ￔ©¸￦ￇ￈￦
￦
‫ڼڵڴڶ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڹں‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦ ‫ڹڵڵ‬Ζ‫ڴڴڴ‬￦
‫ڽڵڴڶ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڴڶڵ‬Ζ‫ڴڴڴ‬
‫ڹڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬
‫ڹںڵ‬Ζ‫ڴڴڴ‬￦
￦ￇ°°³»¥²§©￦ª³¶￦￈ￊ (D)￦
280,000
￦
￦
￦
￦
CASE 3
Question No. 7
ￇ§§³¹²¸·￦»¶­¸¸©²￦³ªª￦minus￦￘©§³º©¶­©·
ￖ©¶§©²¸¥«©￦³ª￦¦¥¨￦
‫ܥ‬
¨©¦¸·￦¸³￦ￇ￘
ￚ³¸¥°￦§¶©¨­¸￦·¥°©·
￦
ￚ³¸¥°￦½©¥¶·￦ª¶³±￦‫ڹڵڴڶ‬￦¸³￦‫ڼڵڴڶ‬Ό￦
52
Chapter 10: Loans and Receivables
ￖ©¶§©²¸¥«©￦³ª￦¦¥¨￦
¨©¦¸·￦¸³￦ￇ￘￦
‫ܥ‬
‫ڹڽڷ‬Ζ‫ڴڴڴ‬￦-￦ ‫ڴڼ‬Ζ‫ڴڴڴ‬
‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ܥ‬
ￇ§§³¹²¸·￦»¶­¸¸©²￦³ªª￦minus￦￘©§³º©¶­©·
ￚ³¸¥°￦§¶©¨­¸￦·¥°©·
￦
ￖ©¶§©²¸¥«©￦‫ܥ‬￦3.5%￦
￦
ￖ©¶§©²¸¥«©￦³ª￦¦¥¨￦
¨©¦¸·￦¸³￦ￇ￘
￦
ￚ³¸¥°￦½©¥¶·￦ª¶³±￦‫ڹڵڴڶ‬￦¸³￦‫ڽڵڴڶ‬Ό￦
ￖ©¶§©²¸¥«©￦³ª￦¦¥¨￦
‫ܥ‬
¨©¦¸·￦¸³￦ￇ￘
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦‫ڶڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
￦
ￖ©¶§©²¸¥«©￦‫ܥ‬￦3 %￦
￦
Question Nos. 8 and 9
￦￦
ￇ°°³»¥²§©￦ª³¶￦￈¥¨￦¨©¦¸·￦ ￦￦
￈¥°¥²§©￦©²¨￦
￈©«Κ￦￈¥°¥²§©￦
Ϯ‫ڷ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڷ‬ϯ￦ ‫ڶڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڴڵ‬Ζ‫ڴڴڴ‬￦ Ϯ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬Κ‫ܫڹ‬ϯ￦
￝¶­¸©￦³ªª
‫ڹڼ‬Ζ‫ڴڴڴ‬
(D) 42,000 ￈¥¨￦¨©¦¸·￦©¼´￦(squeeze)￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦ ￘©§³º©¶½￦
￦
￦￦
‫ڻڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڻڼڵ‬Ζ‫ڴڴڴ‬￦ ￦￦
￦
SUMMARY OF ANSWERS:
Case 1
Case 2
Case 3
‫ڵ‬Κ B
‫ڸ‬Κ D
‫ڻ‬Κ C
‫ڶ‬Κ B
‫ڹ‬Κ D
‫ڼ‬Κ D
‫ڷ‬Κ B
‫ں‬Κ D
‫ڽ‬Κ C￦
￦
￦
PROBLEM 10-5 Aging Based on Outstanding Receivables
￦
Question No. 1
Uncollectible
Categories
Balance
(No. of Days)
Percent Amount
‫ڴ‬Ο‫ڴڷ‬￦¨¥½·
‫ڴڴڹ‬Ζ‫ڴڴڴ‬
‫ܫڶ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬
‫ڵڷ‬Ο‫ڴں‬￦¨¥½·￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ܫڷ‬￦
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڵں‬Ο‫ڴڽ‬￦¨¥½·￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ܫڹ‬￦
‫ڻڷ‬Ζ‫ڴڴڹ‬￦
³º©¶￦‫ڵڽ‬￦¨¥½·
‫ڴڴڷ‬Ζ‫ڴڴڴ‬
‫ܫڴڵ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°·
‫ڶ‬Ζ‫ڴڹڵ‬Ζ‫ڴڴڴ‬
‫ڹڽ‬Ζ‫ڴڴڹ‬
￦
Allowance for Bad debts
￈¥°¥²§©￦©²¨￦
Ϯ·©©￦¥¦³º©￦¸¥¦°©ϯ￦
￝¶­¸©￦³ªª￦
Ϯ‫ڷڶ‬Ζ‫ڴڴڵܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦
‫ڹڽ‬Ζ‫ڴڴڹ‬￦
￦
‫ڷڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڼڵڶ‬Ζ‫ڴڴڹ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
166,500
‫ڼڵڶ‬Ζ‫ڴڴڹ‬￦
￦
Question No. 2
53
￈©«Κ￦¦¥°¥²§©￦
￘©§³º©¶­©·￦
￈¥¨￦¨©¦¸·￦©¼´￦(squeeze)￦
￦￦
Chapter 10: Loans and Receivables
ￇ§§³¹²¸·￦¶©§©­º¥¦°©Ζ￦©²¨￦Ϯ·©©￦¥¦³º©￦¸¥¦°©ϯ￦ ￦￦￦￦￦‫ڶ‬Ζ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦￦
ￒ©··Ό ￇ°°³»¥²§©￦ª³¶￦¨³¹¦¸ª¹°￦¥§§³¹²¸·Ζ￦©²¨￦ ￦￦￦￦￦￦￦￦￦￦￦‫ڹڽ‬Ζ‫ڴڴڹ‬￦￦
ￔ©¸￦￘©¥°­¾¥¦°©￦ￜ¥°¹©
￦￦￦￦￦2,054,500
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ A
‫ڶ‬Κ A
￦
￦
PROBLEM 10-6 Aging Based On Days Past Due￦
Question No. 1
Overdue accounts % uncollectible
Balance
ￌ³¶￦°©··￦¸¬¥²￦‫ڵڷ‬￦¨¥½·￦
‫ڹ‬Κ‫ܫڴڴ‬￦
￦￦￦￦￦￦￦￦￦‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦￦
ￌ¶³±￦‫ڵڷ‬Ο‫ڴں‬￦¨¥½·￦
‫ں‬Κ‫ܫڴڴ‬￦
￦￦￦￦￦￦￦￦￦‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦￦
ￌ¶³±￦‫ڵں‬Ο‫ڴڽ‬￦¨¥½·￦
‫ڼ‬Κ‫ܫڴڴ‬￦
￦￦￦￦￦￦￦￦￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦￦
ￌ¶³±￦‫ڵڽ‬Ο‫ڴڶڵ‬￦¨¥½·￦
‫ڹڵ‬Κ‫ܫڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦‫ڴں‬Ζ‫ڴڴڴ‬￦￦
ￌ³¶￦³º©¶￦‫ڵڶڵ‬￦¨¥½·￦
‫ڴڶ‬Κ‫ܫڴڴ‬￦
￦
￘©µ¹­¶©¨￦¥°°³»¥²§©￦ª³¶￦¨³¹¦¸ª¹°￦¥§§³¹²¸·￦
Allowance
￦￦￦￦￦￦￦￦￦‫ڹڵ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦￦￦‫ڷڵ‬Ζ‫ڴڴڶ‬￦￦
￦￦￦￦￦￦￦￦￦‫ڶڵ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦￦￦￦￦‫ڽ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦￦￦
49,200
￦
Question No. 2
Allowance for Bad debts
￈¥°¥²§©￦©²¨￦
‫ڽڸ‬Ζ‫ڴڴڶ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦¦¥°¥²§©￦
29,200 ￈¥¨￦¨©¦¸·￦©¼´￦(squeeze)
￦
‫ڼڹڵ‬Ζ‫ڴڴڴ‬
‫ڼڹڵ‬Ζ‫ ڴڴڴ‬￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ A
PROBLEM 10-7 Interest-bearing Note with Realistic Interest Rate
￦
Requirement No. 1
Є￙©°°­²«￦´¶­§©￦
￦ ￖ￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦±¥§¬­²©¶½
￦
￦￦￦￦￦￦￦￦￦￦￉³·¸￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦￦￦￦￦￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ ￦￦￦￦￦‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦￦
ￒ³··￦³²￦·¥°©
(P 50,000)
*Note: ￚ¬©￦·©°°­²«￦´¶­§©￦­·￦©µ¹¥°￦¸³￦¸¬©￦ª¥§©￦¥±³¹²¸Ζ￦»¬­§¬￦­·￦°­¯©»­·©￦©µ¹¥°￦¸³￦
¸¬©￦´¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦²³¸©￦·­²§©￦¸¬©￦²³¸©￦¦©¥¶·￦¥²￦¥²²¹¥°￦­²¸©¶©·¸￦¶¥¸©￦¸¬¥¸￦­·￦
·­±­°¥¶￦»­¸¬￦¸¬©￦±¥¶¯©¸￦¶¥¸©Κ￦￦
￦
Requirement No. 2 ￦
ￏ²¸©¶©·¸￦­²§³±©￦‫ܥ‬￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬ϯ￦‫ܥ‬￦P10,000￦
￦
54
Chapter 10: Loans and Receivables
Requirement No. 3
ZeroΚ￦ ￚ¬©￦ ´¶­²§­´¥°￦ ¥±³¹²¸￦ ­·￦ §³°°©§¸­¦°©￦ ¦©½³²¨￦ ³²©￦ ½©¥¶￦ ª¶³±￦ ¸¬©￦ ¶©´³¶¸­²«￦
¨¥¸©￦¥²¨￦¸¬¹·Ζ￦¶©´³¶¸©¨￦¥·￦²³²Ο§¹¶¶©²¸Κ￦
￦
Requirement No. 4
P100,000Κ￦ ￚ¬©￦ ©²¸­¶©￦ ´¶­²§­´¥°￦ ¥±³¹²¸￦ ³ª￦ ²³¸©·￦ ¶©§©­º¥¦°©￦ ­·￦ ¸¶©¥¸©¨￦ ¥·￦
²³²§¹¶¶©²¸￦¥··©¸￦·­²§©￦­¸￦­·￦§³°°©§¸­¦°©￦¦©½³²¨￦³²©￦½©¥¶￦ª¶³±￦¸¬©￦¶©´³¶¸­²«￦¨¥¸©Κ￦
￦
Journal entries are as follows:
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ ڼڵڴڶ‬ￔ³¸©·￦¶©§©­º¥¦°©
￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦
ￒ³··￦³²￦·¥°©￦
￦
￦￦￦ ￓ¥§¬­²©¶½￦
؊￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
￦
￉¥·¬￦
￦￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬
￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
PROBLEM 10-8 Interest-bearing Note with Unrealistic Interest Rate,
Interest Is Payable Annually, One-Time Collection of Principal
￦
Question No. 1
ￖ¶©·©²¸￦º¥°¹©￦³ª￦´¶­²§­´¥°￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڼڵڵڻ‬ϯ￦
￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦
￦￦￦￦￦￦￦￦￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬￦¼￦‫ڶ‬Κ‫ڼڵڴڸ‬ϯ￦
￦
ￚ³¸¥°￦´¶©·©²¸￦º¥°¹©￦ϑ￦￙©°°­²«￦´¶­§©
￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦±¥§¬­²©¶½￦
￦
￦￦￦￦￦￦￦￦￦￦￉³·¸￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦￦￦￦￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦￦
ￍ¥­²￦³²￦·¥°©￦
￦
￦
Question Nos. 2 to 5
ￇ±³¶¸­¾¥¸­³²￦¸¥¦°©￦
Date
Interest
Interest
Discount
Collections
Income
Amortization
￦
￦
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
228,475
‫ڼڶ‬Ζ‫ڹڻڸ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
‫ڵڷڶ‬Ζ‫ڶڽڼ‬
‫ڵڷ‬Ζ‫ڶڽڼ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڷڶ‬Ζ‫ڸڴڻ‬￦
‫ڹڷ‬Ζ‫ڶڻں‬￦
ￖ￦‫ڵ‬Ζ‫ڷڶڸ‬Ζ‫ڴڴں‬￦
￦￦￦￦￦￦￦‫ڴڼڸ‬Ζ‫ںںڷ‬￦
‫ڵ‬Ζ‫ڷڴڽ‬Ζ‫ںںڽ‬￦
￦
￦
￦￦￦￦￦￦￦‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
P1,053,966
Carrying
amount
‫ڵ‬Ζ‫ڷڴڽ‬Ζ‫ڴںڽ‬￦
1,932,435
‫ڵ‬Ζ‫ڸںڽ‬Ζ‫ڻڶڷ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
ￚ¬©￦¸³¸¥°￦¥±³¹²¸￦³ª￦‫ڵ‬Ζ‫ڶڷڽ‬Ζ‫ڹڷڸ‬￦­·￦¶©´³¶¸©¨￦¥·￦noncurrent receivable￦·­²§©￦­¸￦­·￦
¨¹©￦¸³￦¦©￦§³°°©§¸©¨￦¦©½³²¨￦¸»©°º©￦±³²¸¬·￦ª¶³±￦¸¬©￦©²¨￦³ª￦¸¬©￦¶©´³¶¸­²«￦´©¶­³¨Κ￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ A
‫ڸ‬Κ￦
A
55
‫ڹ‬Κ￦
C
Chapter 10: Loans and Receivables
PROBLEM 10-9 Interest-bearing Note with Unrealistic Interest Rate,
Interest Is Payable Semi-Annually, One-Time Collection of Principal
￦
Question No. 1
ￖ¶©·©²¸￦º¥°¹©￦³ª￦´¶­²§­´¥°￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڴڹڴڻ‬ϯ￦
￦ ￖ￦‫ڵ‬Ζ‫ڴڵڸ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦
￦￦￦￦￦￦￦￦￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڹ‬￦¼￦‫ڸ‬Κ‫ڷڻڵڽ‬ϯ￦
￦ ￦￦￦￦￦￦￦‫ڵڽڸ‬Ζ‫ڴڷڻ‬￦
ￚ³¸¥°￦´¶©·©²¸￦º¥°¹©￦ϑ￦￙©°°­²«￦´¶­§©￦
￦
‫ڵ‬Ζ‫ڵڴڽ‬Ζ‫ڴڷڻ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦±¥§¬­²©¶½
￦
￦￦￦￦￦￦￦￦￦￦￉³·¸￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦￦￦￦￦￦￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦￦￦￦￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
ￍ¥­²￦³²￦·¥°©￦
￦ P1,051,730
Amortization table
Date
Interest
Collections
￦
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬
‫ڻڴ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڻڴ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڻڴ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
Interest
Income
Discount
Amortization
￦
114,104
114,950
‫ڹڵڵ‬Ζ‫ڻڸڼ‬￦
‫ںڵڵ‬Ζ‫ںڽڻ‬￦
‫ڻڵڵ‬Ζ‫ڸڴڼ‬￦
‫ڼڵڵ‬Ζ‫ڶڴں‬￦
‫ڸڵ‬Ζ‫ڸڴڵ‬￦
‫ڸڵ‬Ζ‫ڴڹڽ‬￦
‫ڹڵ‬Ζ‫ڹڵڼ‬￦
‫ںڵ‬Ζ‫ںڽڻ‬￦
‫ڻڵ‬Ζ‫ڸڴڼ‬￦
‫ڼڵ‬Ζ‫ڶڴڼ‬￦
Carrying
amount
‫ڵ‬Ζ‫ڵڴڽ‬Ζ‫ڴڷڻ‬￦
‫ڵ‬Ζ‫ڹڵڽ‬Ζ‫ڸڷڼ‬￦
1,930,784
‫ڵ‬Ζ‫ںڸڽ‬Ζ‫ڽڽڹ‬￦
‫ڵ‬Ζ‫ڷںڽ‬Ζ‫ڹڽڷ‬￦
‫ڵ‬Ζ‫ڵڼڽ‬Ζ‫ڼڽڵ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Question No. 2
ￏ²¸©¶©·¸￦­²§³±©￦¹´￦¸³￦‫ڻڴ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڸڵڵ‬Ζ‫ڸڴڵ‬￦
ￏ²¸©¶©·¸￦­²§³±©￦¹´￦¸³￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڸڵڵ‬Ζ‫ڴڹڽ‬
ￚ³¸¥°￦­²¸©¶©·¸￦­²§³±©
229,054
￦
Question No. 3
1,930,784. ￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ
￦
Question No.s 4 and 5
ￚ¬©￦¸³¸¥°￦¥±³¹²¸￦³ª￦‫ڵ‬Ζ‫ڶڷڽ‬Ζ‫ڹڷڸ‬￦­·￦¶©´³¶¸©¨￦¥·￦noncurrent receivable￦·­²§©￦­¸￦­·￦
¨¹©￦¸³￦¦©￦§³°°©§¸©¨￦¦©½³²¨￦¸»©°º©￦±³²¸¬·￦ª¶³±￦¸¬©￦©²¨￦³ª￦¸¬©￦¶©´³¶¸­²«￦´©¶­³¨Κ￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦ A
‫ڹ‬Κ￦ D
56
Chapter 10: Loans and Receivables
PROBLEM 10-10 Interest-bearing Note with Unrealistic Interest Rate,
Uniform Collection of Principal
Question No. 1
￉³±´¹¸¥¸­³²￦³ª￦´¶©·©²¸￦º¥°¹©￦³ª￦¥°°￦´¥½±©²¸·Ό￦
Present
Interest
Principal
value factor
collections
‫ڴ‬Κ‫ڽڶڽڼ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڶڻڽڻ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬
‫ڴڶڵ‬Ζ‫ڴڴڴ‬
‫ڴ‬Κ‫ڼڵڵڻ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦´¶©·©²¸￦º¥°¹©￦
Total
collections
‫ڴڼڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڻ‬Ζ‫ڴڴڴ‬
‫ڴںں‬Ζ‫ڴڴڴ‬￦
Total PV
‫ںڽں‬Ζ‫ڶںڸ‬￦
‫ڷڻڹ‬Ζ‫ڸڼڽ‬￦
‫ڽںڸ‬Ζ‫ڼڼڻ‬￦
‫ڵ‬Ζ‫ڴڸڻ‬Ζ‫ڸڷڶ‬￦
￦
ￚ³¸¥°￦´¶©·©²¸￦º¥°¹©￦ϑ￦￙©°°­²«￦´¶­§©￦
￦
‫ڵ‬Ζ‫ڴڸڻ‬Ζ‫ڸڷڶ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦±¥§¬­²©¶½￦
￦
￦
￦￦￦￦￦￦￦￦￦￦￉³·¸￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
￦￦￦￦￦￦￦￦￦￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ ￦￦￦￦￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
ￍ¥­²￦³²￦·¥°©￦
￦
P890,234
￦
Amortization table
Interest
Date
Collections
￦
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵ‬
‫ڴڼڵ‬Ζ‫ڴڴڴ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵ‬
‫ڴڶڵ‬Ζ‫ڴڴڴ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶ‬
‫ڴں‬Ζ‫ڴڴڴ‬
Interest
Income
Amortizatio
n￦
Principal
collections
‫ڼڴڶ‬Ζ‫ڼڶڼ‬
‫ڴڸڵ‬Ζ‫ڻڼڶ‬
‫ڴڻ‬Ζ‫ڵڹں‬
‫ڼڶ‬Ζ‫ڼڶڼ‬￦
‫ڴڶ‬Ζ‫ڻڼڶ‬￦
‫ڴڵ‬Ζ‫ڵڹں‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
Question No. 2
208,828.￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
￦
Question No. 3
1,169,062. ￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ
￦
Question No. 4
ￖ¶­²§­´¥°￦§³°°©§¸­³²·￦ ￦‫ڽڵڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦ ￦‫ڽڵڴڶ‬￦
‫ڴڶ‬Ζ‫ڻڼڶ‬￦
579,713
￉¹¶¶©²¸￦´³¶¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
Question No. 4
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
ￒ©··Ό￦￉¹¶¶©²¸￦´³¶¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
ￔ³²Ο§¹¶¶©²¸￦´³¶¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ B
‫ڶ‬Κ B
‫ڷ‬Κ￦ A
‫ڸ‬Κ￦
‫ڵ‬Ζ‫ڽںڵ‬Ζ‫ڶںڴ‬￦
‫ڽڻڹ‬Ζ‫ڷڵڻ‬￦
589,350
B
57
‫ڹ‬Κ￦
A
Carrying
amount
‫ڵ‬Ζ‫ڴڸڻ‬Ζ‫ڸڷڶ‬￦
‫ڵ‬Ζ‫ڽںڵ‬Ζ‫ڶںڴ‬￦
‫ڽڼڹ‬Ζ‫ڴڹڷ‬￦
Ο￦
Chapter 10: Loans and Receivables
PROBLEM 10-11 Non-interest-bearing Note with Unrealistic Interest Rate,
Non-Uniform Collection of Principal
￦
Question No. 1
￉³±´¹¸¥¸­³²￦³ª￦´¶©·©²¸￦º¥°¹©￦³ª￦¥°°￦´¥½±©²¸·Ό￦
Total
PV factor
collections
‫ڴ‬Κ‫ڽڶڽڼ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڶڻڽڻ‬￦
￦￦￦‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڼڵڵڻ‬
￦￦￦‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦￦´¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦²³¸©·
Total PV
‫ڶڽڼ‬Ζ‫ڴڴڽ‬￦
‫ڼڻڸ‬Ζ‫ڴڶڷ‬￦
‫ڶڸڵ‬Ζ‫ڴںڷ‬
‫ڵ‬Ζ‫ڷڵڹ‬Ζ‫ڴڼڹ‬
￦
ￚ³¸¥°￦´¶©·©²¸￦º¥°¹©￦ϑ￦￙©°°­²«￦´¶­§©
‫ڵ‬Ζ‫ڷڵڹ‬Ζ‫ڴڼڹ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦±¥§¬­²©¶½￦
￦
￦
￦￦￦￦￦￦￦￦￦￦￉³·¸￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦￦￦￦￦￦￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ ￦￦￦￦￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
ￍ¥­²￦³²￦·¥°©￦
￦
P663,580
￦
Question Nos. 2 to 5
Amortization table
Interest
Amortizatio
Principal
Carrying
Date
income
n
Collections ￦
amount
￦
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵ‬￦
‫ڵ‬Ζ‫ڷڵڹ‬Ζ‫ڴڼڹ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵ‬
181,630
‫ڵڼڵ‬Ζ‫ڴڷں‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
695,210
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵ‬
‫ڷڼ‬Ζ‫ڹڶڸ‬
‫ڷڼ‬Ζ‫ڹڶڸ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڼڻڵ‬Ζ‫ڹڷں‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶ‬￦
‫ڵڶ‬Ζ‫ڶڼڷ‬￦
‫ڵڶ‬Ζ‫ڹںڷ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
Question No. 2
181,630.￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
￦
Question No. 3
695,210. ￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ
￦
Question No. 4
ￖ¶­²§­´¥°￦§³°°©§¸­³²·￦ ￦‫ڽڵڴڶ‬￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦ ￦‫ڽڵڴڶ‬￦
￉¹¶¶©²¸￦´³¶¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
Question No. 5
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
ￒ©··Ό￦￉¹¶¶©²¸￦´³¶¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
ￔ³²Ο§¹¶¶©²¸￦´³¶¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ B
‫ڶ‬Κ B
‫ڷ‬Κ￦ A
‫ڸ‬Κ￦
‫ڴڴں‬Ζ‫ڴڴڴ‬
‫ڷڼ‬Ζ‫ڹڶڸ‬￦
516,575
‫ڹڽں‬Ζ‫ڴڵڶ‬￦
‫ںڵڹ‬Ζ‫ڹڻڹ‬￦
178,635
B
58
‫ڹ‬Κ￦
D
Chapter 10: Loans and Receivables
PROBLEM 10-12 Noninterest-bearing Note, One-Time Collection of
Principal
￦
Question No. 1
ￚ³¸¥°￦´¶©·©²¸￦º¥°¹©￦Ϯ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڼڵڵڻ‬ϯ￦
￦
‫ڵ‬Ζ‫ڵڼڶ‬Ζ‫ڴڸڶ‬￦￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦±¥§¬­²©¶½￦
￦
￦
￦￦￦￦￦￦￦￦￦￦￉³·¸￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
￦
￦￦￦￦￦￦￦￦￦￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦￦￦￦￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦￦
ￍ¥­²￦³²￦·¥°©￦
￦
P431,240
￦
Amortization table
Date
Interest Income Amortization Carrying amount
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
‫ڵ‬Ζ‫ڵڼڶ‬Ζ‫ڴڸڶ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڷڹڵ‬Ζ‫ڽڸڻ‬￦
‫ڷڹڵ‬Ζ‫ڽڸڻ‬￦
‫ڵ‬Ζ‫ڸڷڸ‬Ζ‫ڽڼڽ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڶڻڵ‬Ζ‫ڽڽڵ‬￦
‫ڶڻڵ‬Ζ‫ڽڽڵ‬￦
‫ڵ‬Ζ‫ڻڴں‬Ζ‫ڻڼڵ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬
‫ڶڽڵ‬Ζ‫ڶڵڼ‬￦
‫ڶڽڵ‬Ζ‫ڶڵڼ‬￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
153,749.￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
￦
Question No. 3
1,434,989. ￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ
￦
Question No. 4 and 5
ￚ¬©￦¸³¸¥°￦¥±³¹²¸￦³ª￦1,434,989 ­·￦¶©´³¶¸©¨￦¥·￦noncurrent receivable￦·­²§©￦­¸￦­·￦
¨¹©￦¸³￦¦©￦§³°°©§¸©¨￦¦©½³²¨￦¸»©°º©￦±³²¸¬·￦ª¶³±￦¸¬©￦©²¨￦³ª￦¸¬©￦¶©´³¶¸­²«￦´©¶­³¨Κ￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ A
‫ڸ‬Κ￦ B
‫ڹ‬Κ￦ A
￦
￦
PROBLEM 10-13 Computation of Annual Payment or Collection
￦
CASE 1: Based on the original data
Requirement No. 1
ￇ²²¹¥°￦§³°°©§¸­³²
‫ܥ‬
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦²³¸©·
ￖ¶©·©²¸￦º¥°¹©￦³ª￦³¶¨­²¥¶½￦¥²²¹­¸½￦ª³¶￦‫ڷ‬￦´©¶­³¨·
‫ܥ‬
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬
‫ڶ‬Κ‫ڼڵڴڸ‬
￦
ￇ²²¹¥°￦§³°°©§¸­³²
￦
ￇ²²¹¥°￦§³°°©§¸­³²￦
￦
￦
‫ܥ‬￦￦P624,532￦
￦
Requirement No. 2
ￏ²¸©¶©·¸￦­²§³±©￦Ϯ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬ϯ￦
‫ܥ‬￦￦P180,000￦
￦
CASE 2
Requirement No. 1
ￇ²²¹¥°￦§³°°©§¸­³²
‫ܥ‬
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦²³¸©·
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¥²²¹­¸½￦¨¹©￦ª³¶￦‫ڷ‬￦´©¶­³¨·
59
‫‪Chapter 10: Loans and Receivables‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڵ‬
‫ڵڴڽں‪Κ￦‬ڶ‬
‫ܥ‬
‫‪ￇ²²¹¥°￦§³°°©§¸­³²‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦P557,600￦‬ܥ‬
‫‪￦‬‬
‫‪ￇ²²¹¥°￦§³°°©§¸­³²￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦P113,088￦‬ܥ‬
‫‪Requirement No. 2‬‬
‫‪￦‬ܫڶڵ‪ϯ￦¼￦‬ڴڴں‪Ζ‬ڻڹڹ‪￦ ￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڵ‪ￏ²¸©¶©·¸￦­²§³±©￦Ϯ‬‬
‫‪￦‬‬
‫‪PROBLEM 10-14‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‬
‫‪ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦‬‬
‫‪￦￦￦￦￙¥°©·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷ‬
‫‪ϯ￦‬ܫڴڸ‪￦¼￦‬ܫڷ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڹڶ ‪￙¥°©·￦¨­·§³¹²¸￦Ϯ‬‬
‫‪￦￦￦￦ￇ°°³»¥²§©￦ª³¶￦·¥°©·￦¨­·§³¹²¸￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ܫڻڽ‪￦¼￦‬ܫڴڹ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڹڶ ‪￉¥·¬￦Ϯ‬‬
‫‪ￇ°°³»¥²§©￦ª³¶￦·¥°©·￦¨­·§³¹²¸￦‬‬
‫‪σ￦‬ܫڷ‪ϯ￦¼￦‬ܫڴڸ‪￦Ο￦‬ܫڴڹ‪￦¼￦Ϯ‬ڴڴڴ‪Ζ‬ڴڹڶ ‪￙¥°©·￦¨­·§³¹²¸￦σ‬‬
‫‪ϯ￦‬ܫڴڹ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڹڶ ‪￦￦￦￦ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦Ϯ‬‬
‫‪￦‬ڴڹڶ‪Ζ‬ڵڶڵ‬
‫ڴڴڴ‪Ζ‬ڷ‬
‫‪￦‬ڴڹڻ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڶڵ‬
‫‪Ζ￦ ¸¬©￦ ¶©§©­º¥¦°©￦ ¸¬©²￦ ­·￦ ­²§°¹¨©¨￦ ­²￦ ¸¬©￦ ·¸¥¸©±©²¸￦ ³ª￦‬ڼڵڴڶ ‪Ζ￦‬ڵڷ ‪ￕ²￦ ￊ©§©±¦©¶￦‬‬
‫‪ª­²¥²§­¥°￦´³·­¸­³²￦¥·￦ª³°°³»·Ό￦‬‬
‫‪ￇ§§³¹²¸·￦¶©§©­º¥¦°©Ζ￦©²¨￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ ‪￦‬‬
‫‪ￒ©··Ό￦ￇ°°³»¥²§©￦ª³¶￦·¥°©·￦¨­·§³¹²¸￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷ‪￦￦￦￦‬‬
‫‪ￔ©¸￦¶©¥°­¾¥¦°©￦º¥°¹©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڻڸڶ ‪￦‬‬
‫‪￦‬‬
‫)‪SOLUTION: (PFRS 15‬‬
‫‪ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦‬‬
‫‪ϯ￦‬ܫڴڸ‪￦¼￦‬ܫڷ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڹڶ ‪￦ Ϯ‬ڴڴڴ‪Ζ‬ڴڹڶ ‪￦￦￦￦￙¥°©·￦σ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڻڸڶ‬
‫ڴڴڴ‪Ζ‬ڻڸڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ܫڻڽ‪￦¼￦‬ܫڴڹ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڹڶ ‪￉¥·¬￦Ϯ‬‬
‫‪￙¥°©·￦Ϯ¦¥°¥²§­²«ϯ￦‬‬
‫‪ϯ￦‬ܫڴں‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڹڶ ‪￦￦￦￦ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦Ϯ‬‬
‫‪￦‬ڴڹڶ‪Ζ‬ڵڶڵ‬
‫‪￦‬ڴڹڻ‪Ζ‬ڷ‬
‫ڴڴڴ‪Ζ‬ڹڶڵ‬
‫‪Ζ￦ ¸¬©￦ ¶©§©­º¥¦°©￦ ¸¬©²￦ ­·￦ ­²§°¹¨©¨￦ ­²￦ ¸¬©￦ ·¸¥¸©±©²¸￦ ³ª￦‬ڼڵڴڶ ‪Ζ￦‬ڵڷ ‪ￕ²￦ ￊ©§©±¦©¶￦‬‬
‫‪ª­²¥²§­¥°￦´³·­¸­³²￦¥·￦ª³°°³»·Ό￦‬‬
‫‪￦ￔ©¸￦¶©¥°­¾¥¦°©￦º¥°¹©￦‬ܥ‪ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڻڸڶ ‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 10-15‬‬
‫‪SOLUTION:‬‬
‫‪Requirement No. 1 PAS 18‬‬
‫‪2017:￦‬‬
‫‪￦‬‬
‫‪￦‬ڵڷ‪ￊ©§Κ￦‬‬
‫©‪ￇ§§³¹²¸·￦¶©§©­º¥¦°‬‬
‫‪￦‬‬
‫‪￦￦￦￙¥°©·￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڹڹ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڹ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‬
‫ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪60‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￉³·¸￦³ª￦·¥°©·￦‬‬
‫½¶‪￦￦ￓ©¶§¬¥²¨­·©￦­²º©²¸³‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Chapter 10: Loans and Receivables‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹںڵ‬
‫ڴڴڴ‪Ζ‬ڹںڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ܫڴڷ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڹڹ ‪￙¥°©·￦¶©¸¹¶²·￦Ϯ‬‬
‫‪￦￦ￇ°°³»¥²§©￦ª³¶￦·¥°©·￦¶©¸¹¶²￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڶڴڷ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڶڼ‬
‫ڴڴڴ‪Ζ‬ڹںڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڹ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯσ￦‬ڴڴڴ‪Ζ‬ڴڹڹ ‪￦¼￦‬ܫڹڸ‪￦Ο￦Ϯ‬ڴڴڴ‪Ζ‬ڴڹڹ ‪￉¥·¬￦σ‬‬
‫‪σ￦‬ڴڴڴ‪Ζ‬ڴڹڹ ‪ϯ￦¼￦‬ܫڴڷ‪Ο‬ܫڹڸ‪￙¥°©·￦¶©¸¹¶²·￦σϮ‬‬
‫·‪ￇ°°³»¥²§©￦ª³¶￦·¥°©·￦¶©¸¹¶²‬‬
‫‪￦￦ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦‬‬
‫‪2018:‬‬
‫‪￦‬ڹ‪￐¥²Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Requirement No. 2 PAS 18‬‬
‫‪2017:￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڵڷ‪ￊ©§Κ￦‬‬
‫‪ￔ³￦®³¹¶²¥°￦©²¸¶½Κ￦ￔ³￦¶©º©²¹©￦­·￦¶©§³«²­¾©¨￦¦©§¥¹·©￦¸¬©￦§³±´¥²½￦‬‬
‫‪§¥²²³¸￦©·¸­±¥¸©￦¶©°­¥¦°½￦¥²½￦ª¹¸¹¶©￦¶©¸¹¶²·Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڹ‬
‫‪￦‬‬
‫‪￦‬‬
‫©‪ￇ§§³¹²¸·￦¶©§©­º¥¦°‬‬
‫‪￦￦￦￦￙¥°©·￦‬‬
‫‪2018:￦‬‬
‫ڵ‪ￌ©¦Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڹڹ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￉³·¸￦³ª￦·¥°©·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦￦￦ￓ©¶§¬¥²¨­·©￦­²º©²¸³¶½￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪ￔ³¸©Ό￦ ￘©º©²¹©￦ ­·￦ ¶©§³«²­¾©¨￦ ·­²§©￦ ¸¬©￦ ¸­±©￦ ´©¶­³¨￦ ª³¶￦ ¶©®©§¸­²«ϑ¥§§©´¸­²«￦ ¬¥·￦‬‬
‫‪©°¥´·©¨Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Requirement No. 1 PFRS 15‬‬
‫‪2017:￦‬‬
‫‪￦‬‬
‫‪￦‬ڵڷ‪ￊ©§Κ￦‬‬
‫‪ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦‬‬
‫‪￦‬‬
‫‪ϯσ￦‬ܫڴڷ‪Ο‬ܫڴڴڵ‪￦¼￦Ϯ‬ڴڴڴ‪Ζ‬ڴڹڹ ‪￦￦￦￙¥°©·￦σ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹ‬
‫ڴڴڴ‪Ζ‬ڹ‬
‫‪￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڵڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽ‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڸ‬
‫ڴڴڴ‪Ζ‬ڴڽ‬
‫‪ϯ￦‬ܫڴڻ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڷ ‪￉³·¸￦³ª￦·¥°©·￦Ϯ‬‬
‫‪ￇ··©¸￦ª³¶￦¶­«¬¸￦¸³￦¶©§³º©¶￦´¶³¨¹§¸￦¸³￦¦©￦‬‬
‫‪¶©¸¹¶²©¨￦‬‬
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‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯσ￦‬ڴڴڴ‪Ζ‬ڴڹڹ ‪￦¼￦‬ܫڹڸ‪￦Ο￦Ϯ‬ڴڴڴ‪Ζ‬ڴڹڹ ‪￉¥·¬￦σ‬‬
‫‪σ‬ڴڴڴ‪Ζ‬ڴڹڹ ‪ϯ￦¼￦‬ܫڴڷ‪Ο‬ܫڹڸ‪￙¥°©·￦¶©¸¹¶²·￦σϮ‬‬
‫‪￦￦ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦‬‬
‫‪2018:‬‬
‫‪￦‬ڹ‪￐¥²Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
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‫‪ￓ©¶§¬¥²¨­·©￦­²º©²¸³¶½￦‬‬
‫‪￦￦￦￉³·¸￦³ª￦·¥°©·￦‬‬
‫‪￦￦￦ￇ··©¸￦ ª³¶￦ ¶­«¬¸￦ ¸³￦ ¶©§³º©¶￦ ´¶³¨¹§¸￦ ¸³￦‬‬
‫‪¦©￦¶©¸¹¶²©¨￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڶڴڷ‬
‫ڴڴڹ‪Ζ‬ڶڼ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڷڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Requirement No. 2 PFRS 15‬‬
‫‪2017:‬‬
‫‪￦‬‬
‫‪￦‬ڵڷ‪ￊ©§Κ￦‬‬
‫‪ￇ··©¸￦ª³¶￦¶­«¬¸￦¸³￦¶©§³º©¶￦´¶³¨¹§¸￦¸³￦¦©￦‬‬
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‫‪￦‬‬
‫‪￦‬‬
‫‪61‬‬
‫‪￦‬‬
Chapter 10: Loans and Receivables
2018:￦
ￌ©¦Κ￦‫ڵ‬
￦
￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©
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‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
￦
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‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
PROBLEM 10-16 Impairment of Receivable, One-time Collection of
Principal
￦
CASE NO. 1
Question No. 1
ￖ¶­²§­´¥°
￦￦￦￦‫ںڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦￦
ￇ¨¨Ό￦ￇ§§¶¹©¨￦­²¸©¶©·¸￦¶©§©­º¥¦°©￦
￦￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦‫ڻڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦￦
ￒ©··Ό￦Єￖ¶©·©²¸￦º¥°¹©￦³ª￦©¼´©§¸©¨￦§¥·¬￦ª°³»·￦
￦￦￦￦￦￦‫ڻ‬Ζ‫ڹڴڻ‬Ζ‫ڴڼڶ‬￦￦
ￒ³¥²￦­±´¥­¶±©²¸￦
￦
(A)￦
￦￦￦￦￦￦9,894,720
￦
Є￉³±´¹¸¥¸­³²￦³ª￦´¶©·©²¸￦º¥°¹©￦³ª￦¥°°￦´¥½±©²¸·Ό￦
PV factor
Total collections
Total PV
‫ڴ‬Κ‫ڵڽڴڽ‬
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڸڹڸ‬Ζ‫ڴںڹ‬￦
‫ڴ‬Κ‫ڸںڶڼ‬￦
‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڸڸں‬Ζ‫ڴڼڸ‬￦
‫ڴ‬Κ‫ڷڵڹڻ‬￦
‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ںڴں‬Ζ‫ڴڸڶ‬￦
ￚ³¸¥°￦￦´¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦²³¸©·￦
‫ڻ‬Ζ‫ڹڴڻ‬Ζ‫ڴڼڶ‬￦
￦
Question Nos. 2 to 3
Amortization table
Date
Collections
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦ ‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦ ‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
Interest
Income
Amortization
770,528
‫ڻڼں‬Ζ‫ڵڼڹ‬￦
‫ںڷڸ‬Ζ‫ڽڷڷ‬￦
￦￦￦‫ڽڶڼ‬Ζ‫ڶڻڸ‬￦
‫ڶ‬Ζ‫ڶڵڹ‬Ζ‫ڽڵڸ‬￦
‫ڸ‬Ζ‫ڷںڷ‬Ζ‫ڽڼڷ‬￦
Carrying
amount
‫ڻ‬Ζ‫ڹڴڻ‬Ζ‫ڴڼڶ‬￦
6,875,808
‫ڸ‬Ζ‫ڷںڷ‬Ζ‫ڽڼڷ‬￦
Ο￦
CASE NO. 2
The Effective rate is 12%
PV factor
Total collections
Total PV
‫ڴ‬Κ‫ڽڶڽڼ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڼڶڸ‬Ζ‫ڴڸں‬￦
‫ڴ‬Κ‫ڶڻڽڻ‬
‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڵڹڹ‬Ζ‫ڴڸڴ‬￦
‫ڴ‬Κ‫ڼڵڵڻ‬￦
‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ںڵڸ‬Ζ‫ڴڸں‬￦
ￚ³¸¥°￦´¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦²³¸©·￦
‫ڻ‬Ζ‫ںڽڷ‬Ζ‫ڴڶڷ‬￦
Question No. 4
￉¥¶¶½­²«￦ º¥°¹©￦ ￦ ‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ Ϯ·©©￦ ¸¥¦°©￦ ¦©°³»ϯ￦
Ϯ‫ڹڵ‬Ζ‫ڴڷڶ‬Ζ‫ڷڶڽ‬￦‫ܩ‬￦‫ڵ‬Κ‫ں‬ￓϯ￦
‫ںڵ‬Ζ‫ڴڷڼ‬Ζ‫ڷڶڽ‬￦
ￒ©··Ό￦Єￖ¶©·©²¸￦º¥°¹©￦³ª￦©¼´©§¸©¨￦§¥·¬￦ª°³»·￦
‫ڻ‬Ζ‫ںڽڷ‬Ζ‫ڴڶڷ‬￦
ￒ³¥²￦­±´¥­¶±©²¸￦
￦
(D)￦
9,434,603
62
Chapter 10: Loans and Receivables
Amortization table
Interest
Received
Date
Or Accrued
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ںڵڴڶ‬￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ںڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵ ڼڵڴڶ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬Є
Єￏ²¸©¶©·¸￦accruedΚ￦
Interest
Income
Amortization
‫ڵ‬Ζ‫ڵڼڻ‬Ζ‫ڴڷڹ‬￦
‫ڵ‬Ζ‫ڷڴڼ‬Ζ‫ڷڵڷ‬￦
‫ڵ‬Ζ‫ڻڶڼ‬Ζ‫ڵڵڻ‬￦
‫ڵڼڵ‬Ζ‫ڴڷڹ‬￦
‫ڷڴڶ‬Ζ‫ڷڵڷ‬￦
‫ڻڶڶ‬Ζ‫ڴڵڻ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￇ§§¶¹©¨￦­²¸©¶©·¸￦¶©§©­º¥¦°©￦
￦
￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
￦ ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
￦
CASE NO. 3
Question No. 5
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦Ϯ·©©￦¸¥¦°©￦¦©°³»ϯ￦
ￒ©··Ό￦Єￖ¶©·©²¸￦º¥°¹©￦³ª￦©¼´©§¸©¨￦§¥·¬￦ª°³»·￦
ￒ³¥²￦­±´¥­¶±©²¸￦
￦
(B)￦
Amortization table
Interest
Received
Date
Or Accrued
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ںڵڴڶ‬￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ںڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
￦
Carrying
amount
‫ڸڵ‬Ζ‫ںڸڼ‬Ζ‫ڴڼڴ‬￦
‫ڹڵ‬Ζ‫ڻڶڴ‬Ζ‫ڴڵں‬￦
‫ڹڵ‬Ζ‫ڴڷڶ‬Ζ‫ڷڶڽ‬￦
‫ڹڵ‬Ζ‫ڼڹڸ‬Ζ‫ڸڷں‬￦
‫ڹڵ‬Ζ‫ڴڷڶ‬Ζ‫ڷڶڽ‬￦
‫ڻ‬Ζ‫ںڽڷ‬Ζ‫ڴڶڷ‬￦
7,834,603
Interest
Income
Amortization
‫ڵ‬Ζ‫ڵڼڻ‬Ζ‫ڴڷڹ‬￦
‫ڵ‬Ζ‫ڷڴڼ‬Ζ‫ڷڵڷ‬￦
‫ڵ‬Ζ‫ڻڶڼ‬Ζ‫ڵڵڻ‬￦
‫ڵڼڵ‬Ζ‫ڴڷڹ‬￦
‫ڷڴڶ‬Ζ‫ڷڵڷ‬￦
‫ڵ‬Ζ‫ڻڶڼ‬Ζ‫ڵڵڻ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￛ²©¥¶²©¨￦­²¸©¶©·¸￦­²§³±©￦
￦
￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
Carrying
amount
‫ڸڵ‬Ζ‫ںڸڼ‬Ζ‫ڴڼڴ‬￦
‫ڹڵ‬Ζ‫ڻڶڴ‬Ζ‫ڴڵں‬￦
‫ڹڵ‬Ζ‫ڴڷڶ‬Ζ‫ڷڶڽ‬￦
‫ڻڵ‬Ζ‫ڼڹڴ‬Ζ‫ڸڷں‬￦
‫ڵ‬Ζ‫ڻڶڼ‬Ζ‫ڵڵڻ‬￦
￦
￦ ‫ڵ‬Ζ‫ڻڶڼ‬Ζ‫ڵڵڻ‬￦
CASE NO. 4
Question No. 6
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦Ϯ·©©￦¸¥¦°©￦¦©°³»ϯ￦
ￒ©··Ό￦Єￖ¶©·©²¸￦º¥°¹©￦³ª￦©¼´©§¸©¨￦§¥·¬￦ª°³»·￦
ￒ³¥²￦­±´¥­¶±©²¸￦
￦
(E)￦
Amortization table
Interest
Received
Or Accrued
Date
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ںڵڴڶ‬
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ںڵڴڶ‬
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڼڹڸ‬Ζ‫ڸڷں‬￦
‫ڻ‬Ζ‫ںڽڷ‬Ζ‫ڴڶڷ‬￦
8,062,314
Interest
Income
Amortization
‫ڵ‬Ζ‫ڵڼڻ‬Ζ‫ڴڷڹ‬￦
‫ڵ‬Ζ‫ڷڴڼ‬Ζ‫ڷڵڷ‬￦
‫ڵ‬Ζ‫ڻڶڼ‬Ζ‫ڵڵڻ‬￦
‫ڵڼڵ‬Ζ‫ڴڷڹ‬￦
‫ڷڴڶ‬Ζ‫ڷڵڷ‬￦
‫ڻڶڶ‬Ζ‫ڴڵڻ‬￦
63
￦
Carrying
amount
‫ڸڵ‬Ζ‫ںڸڼ‬Ζ‫ڴڼڴ‬￦
‫ڹڵ‬Ζ‫ڻڶڴ‬Ζ‫ڴڵں‬￦
‫ڹڵ‬Ζ‫ڴڷڶ‬Ζ‫ڷڶڽ‬￦
‫ڹڵ‬Ζ‫ڼڹڸ‬Ζ‫ڸڷں‬￦
Chapter 10: Loans and Receivables
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￉¥·¬￦
￦
￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
￦ ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
ￛ²©¥¶²©¨￦­²¸©¶©·¸￦­²§³±©￦
￦￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦
B
‫ڹ‬Κ￦
C
￦
￦
‫ڻڶڶ‬Ζ‫ڴڵڻ‬￦
￦
￦
‫ڻڶڶ‬Ζ‫ڴڵڻ‬￦
‫ں‬Κ￦
E
PROBLEM 10-17 Reversal of Impairment Loss
Question No. 1
ￖ¶©·©²¸￦º¥°¹©￦³ª￦©¼´©§¸©¨￦§¥·¬￦ª°³»·
ￖ￦‫ڸڹں‬Ζ‫ڶڹڹ‬￦
º·Κ￦ ￝³¹°¨￦ ¬¥º©￦ ¦©©²￦ ´¶©·©²¸￦ º¥°¹©￦ ­ª￦ ¸¬©¶©￦ »¥·￦ ²³￦
­±´¥­¶±©²¸￦
￦‫ڴڴں‬Ζ‫ڴڴڴ‬￦
Lower
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ§¸¹¥°￦¥±³¶¸­¾©¨￦§³·¸￦
‫ںڽڷ‬Ζ‫ڵڼں‬￦
ￍ¥­²￦³²￦¶©º©¶·¥°￦³ª￦­±´¥­¶±©²¸￦°³··￦￦
(A)￦
P 203,319
￦
Question No. 2
ￖ¶©·©²¸￦º¥°¹©￦³ª￦©¼´©§¸©¨￦§¥·¬￦ª°³»·￦
ￒ©··Ό￦ￇ§¸¹¥°￦¥±³¶¸­¾©¨￦§³·¸￦
ￍ¥­²￦³²￦¶©º©¶·¥°￦³ª￦­±´¥­¶±©²¸￦°³··￦
(D)￦
ￖ￦‫ڸڹں‬Ζ‫ڶڹڹ‬￦
‫ںڽڷ‬Ζ‫ڵڼں‬￦
P 257,871
(B)￦
P
60,000
(A)￦
P
65,455
￦
Question No. 3
ￏ²¸©¶©·¸￦­²§³±©￦Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬ϯ￦￦
￦
Question No. 4
ￏ²¸©¶©·¸￦­²§³±©￦Ϯ‫ڸڹں‬Ζ‫ڶڹڹ‬￦¼￦‫ܫڴڵ‬ϯ￦￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ D
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦ A
￦
￦
PROBLEM 10-18 Pledge of Receivable
￦
￦
￦
ￖ¶­²§­´¥°￦¥±³¹²¸￦¦³¶¶³»©¨
ￖ￦‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￕ²©￦½©¥¶￦­²¸©¶©·¸￦¨©¨¹§¸©¨￦­²￦¥¨º¥²§©￦Ϯ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬ϯ￦ Ϯ￦￦￦￦￦￦‫ڴڽ‬Ζ‫ڴڴڴ‬ϯ￦
￉¥·¬￦¶©§©­º©¨￦³²￦ￊ©§©±¦©¶￦‫ڵ‬￦
(B)￦
P810,000
￦
￦
PROBLEM 10-19 Assignment of Accounts Receivable
Question No. 1
ￖ¶­²§­´¥°￦¥±³¹²¸￦¦³¶¶³»©¨
ￖ￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬
ￒ©··Ό￦ￌ­²¥²§©￦ª©©￦Ϯ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڹ‬ϯ￦
Ϯ￦￦￦￦￦￦‫ڻ‬Ζ‫ڴڴڹ‬ϯ￦
￉¥·¬￦¶©§©­º©¨￦³²￦ￊ©§©±¦©¶￦‫ڵ‬
(D)￦
P142,500
￦
64
Chapter 10: Loans and Receivables
Question No. 2
ￔ³¸©·￦´¥½¥¦°©￦
ￒ©··Ό￦ￖ¶­²§­´¥°￦´¥½±©²¸￦
￦
￦￦￦￦￦￦￦￦￦￦￘©±­¸¸¥²§©￦
‫ڹڽ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦ￒ©··Ό￦ￏ²¸©¶©·¸￦Ϯ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦ Ϯ￦￦￦￦‫ڵ‬Ζ‫ڴڴڹ‬ϯ￦
ￔ³¸©·￦´¥½¥¦°©￦ ￦ￊ©§©±¦©¶￦‫ڵڷ‬￦
(C)￦
￦
ￖ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦￦￦‫ڷڽ‬Ζ‫ڴڴڹ‬￦￦
P 56,500
￦
Question No. 3
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦ ¥··­«²©¨￦Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ
ￒ©··Ό￦ￔ³¸©·￦´¥½¥¦°©￦
ￋµ¹­¸½￦­²￦¥··­«²©¨￦¥§§³¹²¸￦
(C)￦
ￖ￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
Ϯ￦￦￦‫ںڹ‬Ζ‫ڴڴڹ‬ϯ￦
P 43,500
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ D
‫ڶ‬Κ￦ C
‫ڷ‬Κ￦ C
￦
￦
PROBLEM 10-20 Factoring of Receivables
Entries to record transactions
Option
Accounts
ￕ²©￦
￉¥·¬￦Ϯ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڽ‬ϯ￦
￦
￘©§©­º¥¦°©￦ª¶³±￦ª¥§¸³¶￦￦
￦￦￦￦￦￦Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬￦ ￦σ‫ܫڹ‬￦¼￦‫ڴڴڸ‬Ζ‫ڴڴڴ‬σϯ￦
￦
ￒ³··￦³²￦·¥°©￦³ª￦¶©§©­º¥¦°©·￦(squeeze)￦
￦
￦￦￦￦ￔ³¸©·￦´¥½¥¦°©￦
￦
ￚ»³￦
￦
￦
￦
￦
Debit
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦￦
Credit
￦
‫ڹ‬Ζ‫ڴڴڴ‬￦￦
￦
‫ڹڷ‬Ζ‫ڴڴڴ‬￦￦
￦
￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
￉¥·¬￦Ϯ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڽ‬ϯ￦
￘©§©­º¥¦°©￦ª¶³±￦ª¥§¸³¶￦￦
￦￦￦￦￦￦Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬￦ ￦σ‫ܫڸ‬￦¼￦‫ڴڴڸ‬Ζ‫ڴڴڴ‬σϯ￦
ￒ³··￦³²￦·¥°©￦³ª￦¶©§©­º¥¦°©·￦(squeeze)￦
￦￦￦￦ￔ³¸©·￦´¥½¥¦°©￦
￦￦￦￦ￋ·¸­±¥¸©¨￦¶©§³¹¶·©￦°­¥¦­°­¸½￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
‫ڽ‬Ζ‫ڴڴڴ‬￦￦
￦
‫ڸڷ‬Ζ‫ڴڴڴ‬￦￦
￦
￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ڷ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ C
PROBLEM 10-21 Notes Receivable Discounting and Notes Receivable
Dishonored
CASE NO. 1
Question No. 1
ￖ¶­²§­´¥°￦
ￖ￦‫ڴڴں‬Ζ‫ڴڴڴ‬Κ‫ڴڴ‬￦
ￇ¨¨Ό￦ￏ²¸©¶©·¸￦³º©¶￦ª¹°°￦§¶©¨­¸￦´©¶­³¨￦Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڽ‬￦¼￦‫ڴڽ‬ϑ‫ڴںڷ‬ϯ
￦‫ڷڵ‬Ζ‫ڴڴڹ‬Κ‫ڴڴ‬
ￓ¥¸¹¶­¸½￦º¥°¹©￦
‫ڷڵں‬Ζ‫ڴڴڹ‬Κ‫ڴڴ‬￦
ￒ©··Ό￦ￊ­·§³¹²¸￦Ϯ‫ڷڵں‬Ζ‫ڴڴڹ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ڹں‬ϑ‫ڴںڷ‬ϯ￦
￦‫ڷڵ‬Ζ‫ڶڽڶ‬Κ‫ڴڹ‬￦
ￔ©¸￦´¶³§©©¨·￦ª¶³±￦¨­·§³¹²¸­²«￦ (C)￦
P 600,207.50
￦
65
Chapter 10: Loans and Receivables
Question No. 2
ￔ©¸￦´¶³§©©¨·￦ª¶³±￦¨­·§³¹²¸­²«￦
ￖ￦￦‫ڴڴں‬Ζ‫ڻڴڶ‬Κ‫ڴڹ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³²￦¨¥¸©￦³ª￦¨­·§³¹²¸­²«￦
￦
￦
￦￦￦￦￦￦￦￦￦￦ￖ¶­²§­´¥°￦
‫ڴڴں‬Ζ‫ڴڴڴ‬Κ‫ڴڴ‬￦
￦
￦￦￦￦￦￦￦￦￦￦ￇ¨¨Ό￦ￏ²¸©¶©·¸￦Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڽ‬￦¼￦‫ڹڶ‬ϑ‫ڴںڷ‬ϯ
￦￦￦￦￦￦‫ڷ‬Ζ‫ڴڹڻ‬Κ‫ڴڴ‬￦ ￦￦￦￦‫ڷڴں‬Ζ‫ڴڹڻ‬Κ‫ڴڴ‬￦
ￒ³··￦³²￦²³¸©·￦¶©§©­º¥¦°©￦¨­·§³¹²¸­²«￦
(A)￦
￦ (P 3,542.50)
￦
CASE NO. 2
Question No. 3
Loss of P3,524.50Κ￦ ￚ¬©￦ ¥±³¹²¸￦ ³ª￦ °³··￦ ¸³￦ ¦©￦ ¶©§³«²­¾©¨￦ ­·￦ §³±´¹¸©¨￦ ­²￦ ¥￦
·­±­°¥¶￦»¥½￦¥·￦¸³￦¸¬¥¸￦³ª￦¨­·§³¹²¸©¨￦²³¸©￦»­¸¬³¹¸￦¶©§³¹¶·©Κ￦
(A)￦
￦
Question No. 4
ￓ¥¸¹¶­¸½￦º¥°¹©￦³ª￦¸¬©￦²³¸©￦
ￇ¨¨Ό￦ￖ¶³¸©·¸￦ª©©￦¥²¨￦³¸¬©¶￦¦¥²¯￦§¬¥¶«©·￦
￉¥·¬￦¶©§©­º©¨￦³²￦ￊ©§©±¦©¶￦‫ڵ‬￦
(C)￦
ￖ￦‫ڷڵں‬Ζ‫ڴڴڹ‬￦
￦￦￦￦￦￦￦‫ڹ‬Ζ‫ڴڴڴ‬￦
P618,500
￦
CASE NO. 3
Question No. 5
Interest expense of P3,524.50Κ￦￦ￚ¬©￦¥±³¹²¸￦³ª￦ ­²¸©¶©·¸￦©¼´©²·©￦­·￦§³±´¹¸©¨￦
­²￦ ¥￦ ·­±­°¥¶￦ »¥½￦ ¥·￦ ¸³￦¸¬¥¸￦ ³ª￦ ¨­·§³¹²¸©¨￦²³¸©￦»­¸¬³¹¸￦ ¶©§³¹¶·©￦ ³¶￦ §³²¨­¸­³²¥°￦
·¥°©Κ
(A)￦
￦
Question No. 6
ￓ¥¸¹¶­¸½￦º¥°¹©￦³ª￦¸¬©￦²³¸©￦
ￇ¨¨Ό￦ￖ¶³¸©·¸￦ª©©￦¥²¨￦³¸¬©¶￦¦¥²¯￦§¬¥¶«©·￦
￉¥·¬￦¶©§©­º©¨￦³²￦ￊ©§©±¦©¶￦‫ڵ‬￦
(C)￦
ￖ￦‫ڷڵں‬Ζ‫ڴڴڹ‬￦
￦￦￦￦￦￦￦‫ڹ‬Ζ‫ڴڴڴ‬￦
P618,500
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ C
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ A
‫ڸ‬Κ￦ C
‫ڹ‬Κ￦
￦
￦
PROBLEM 10-22
Question No. 1
ￔ³¸©￦´¥½¥¦°©￦
ￒ©··Ό￦ￊ­·§³¹²¸￦³²￦²³¸©￦´¥½¥¦°©￦Ϯ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬ϯ￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￊ¥¸©￦³ª￦­··¹¥²§©￦
￦
ￋªª©§¸­º©￦­²¸©¶©·¸￦¶¥¸©￦ ‫ܥ‬￦ￊ­·§³¹²¸ϑￔ©¸￦´¶³§©©¨·￦
￦
￦
￦
‫ܥ‬￦‫ڴڷ‬Ζ‫ڴڴڴ‬ϑ‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ܥ‬￦13.60%
(D)￦
Question No. 2
Entry to record transaction
￉¥·¬￦
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦￦
￦
ￊ­·§³¹²¸￦³²￦²³¸©·￦´¥½¥¦°©￦ ‫ڴڷ‬Ζ‫ڴڴڴ‬￦￦
￦
￦￦￦￦ￔ³¸©·￦´¥½¥¦°©￦
￦ ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ D
‫ڶ‬Κ￦ B
66
A
‫ں‬Κ￦
C
ￖ￦‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
Ϯ￦￦￦￦￦￦‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
ￖ￦‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
Chapter 10: Loans and Receivables
COMPREHENSIVE PROBLEMS
PROBLEM 10-23
Question No. 1
Credit Sales
Accounts written off Recoveries
￦
‫ڹڵڴڶ‬￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦‫ڶڹ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦‫ڸ‬Ζ‫ڴڴڷ‬￦
‫ںڵڴڶ‬￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦‫ڽڹ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦‫ڻ‬Ζ‫ڴڴڹ‬￦
‫ڻڵڴڶ‬￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڷڽ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦‫ڴں‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڻ‬Ζ‫ڴڴڶ‬￦
￦￦￦￦￦￦￦￦￦‫ڻ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦‫ڵڻڵ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦‫ڽڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￇ§§³¹²¸·￦»¶­¸¸©²￦³ªª￦minus￦￘©§³º©¶­©·
ￚ³¸¥°￦§¶©¨­¸￦·¥°©·
ￚ³¸¥°￦½©¥¶·￦ª¶³±￦‫ڹڵڴڶ‬￦¸³￦‫ڻڵڴڶ‬Ό￦
‫ڵڻڵ‬Ζ‫ڴڴڴ‬￦ ￦‫ڽڵ‬Ζ‫ڴڴڴ‬
ￖ©¶§©²¸¥«©
‫ܥ‬
‫ڻ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬
ￖ©¶§©²¸¥«©
‫ܥ‬
￦
ￖ©¶§©²¸¥«©￦‫ܥ‬￦0.02 or 2%￦
Question No. 2
ￊ³¹¦¸ª¹°￦¥§§³¹²¸·￦©¼´©²·©￦Ϯ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶ‬ϯ￦‫ܥ‬￦P60,000￦
Question No. 3
￘©´³¶¸©¨￦¨³¹¦¸ª¹°￦¥§§³¹²¸￦©¼´©²·©￦Ϯ¦¥¨￦¨©¦¸·￦»¶­¸¸©²￦³ªªϯ￦ ￖ￦‫ڶں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉³¶¶©§¸￦¨³¹¦¸ª¹°￦¥§§³¹²¸￦©¼´©²·©￦Ϯ·©©￦No. 2ϯ￦
Ϯ￦￦￦￦‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦
ￕº©¶·¸¥¸©±©²¸￦­²￦¨³¹¦¸ª¹°￦¥§§³¹²¸￦©¼´©²·©·
P 2,000
Question No. 4
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦¸¶¥¨©￦
￈©«Κ￦￈¥°¥²§©￦
￙¥°©·￦³²￦¥§§³¹²¸￦
￦
‫ڼڵڸ‬Ζ‫ڴڴڴ‬
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦
‫ڷ‬Ζ‫ڼڵڸ‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Ζ‫ڼڵڸ‬Ζ‫ڴڴڴ‬￦ ￦
645,600 ￈¥°¥²§©￦©²¨￦
‫ڶں‬Ζ‫ ڴڴڴ‬￝¶­¸©Ο³ªª￦
‫ڶ‬Ζ‫ڴڵڻ‬Ζ‫ڴڴڸ‬￦ ￉³°°©§¸­³²·￦©¼§°¹¨­²«￦
¥¨º¥²§©￦ª¶³±￦§¹·¸³±©¶·￦
Question No. 5
ￇ°°³»¥²§©￦ª³¶￦ￊ³¹¦¸ª¹°￦¥§§³¹²¸·￦
ￇ§§³¹²¸·￦»¶­¸¸©²￦³ªª￦ ‫ڶں‬Ζ‫ڴڴڴ‬
￈¥°¥²§©￦©²¨￦
21,600
￦
ￚ³¸¥°￦
‫ڹڵ‬Ζ‫ڴڴڶ‬￦ ￈©«Κ￦￈¥°¥²§©￦
‫ڴں‬Ζ‫ڴڴڴ‬￦ ￊ³¹¦¸ª¹°￦¥§§³¹²¸·￦©¼´©²·©￦￦
‫ڼ‬Ζ‫ ڴڴڸ‬￘©§³º©¶­©·￦
‫ڷڼ‬Ζ‫ڴڴں‬￦ ‫ڷڼ‬Ζ‫ڴڴں‬￦ ￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦
B
67
‫ڹ‬Κ￦
A
Chapter 10: Loans and Receivables
PROBLEM 10-24
Question No. 1
ￛ²¥¨®¹·¸©¨￦¥§§³¹²¸·￦¶©§©­º¥¦°©Ζ￦ￊ©§Κ￦‫ڵ‬￦(squeeze)￦
ￇ¨¨Ό￦ￇ¨®¹·¸©¨￦²©¸￦·¥°©·￦
ￚ³¸¥°￦
ￒ©··Ό￦￉³°°©§¸­³²·Ζ￦²©¸￦³ª￦¨­·§³¹²¸·￦
￦￦￦￦￦￦￦￦￦￦ￋ·¸­±¥¸©¨￦¹²§³°°©§¸­¦°©￦¥§§³¹²¸·￦§¬¥¶«©¨￦¸³￦ￇ￘￦­²￦ￊ©§Κ￦
ￛ²¥¨®¹·¸©¨￦¥§§³¹²¸·￦¶©§©­º¥¦°©Ζ￦ￊ©§Κ￦‫ڵڷ‬￦
ￖ￦‫ڵڶ‬Ζ‫ڴڴڼ‬￦
￦‫ڹڹڶ‬Ζ‫ڴڴڴ‬￦
‫ںڻڶ‬Ζ‫ڴڴڼ‬￦
￦‫ںڹڵ‬Ζ‫ڴڴڼ‬
￦‫ڴڷ‬Ζ‫ڴڴڴ‬￦
ￖ￦‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
￙¹¦·­¨­¥¶½￦°©¨«©¶￦¦¥°¥²§©Ζ￦ￊ©§Κ￦‫ڵ‬
￦ ￖ￦￦‫ڽڹ‬Ζ‫ڴڴڴ‬￦￦
ￒ©··Ό￦ￇ￘￦§³²¸¶³°°­²«￦¥§§³¹²¸Ζ￦ￊ©§Κ￦‫ڵ‬￦Ϯ·©©￦¥¦³º©ϯ￦
‫ڵڶ‬Ζ‫ڴڴڼ‬￦
￦
￦￦￦￦￦￦￦￦￦￦ￇ¨¨Ό￦ￋ·¸­±¥¸©¨￦¹²§³°°©§¸­¦°©￦¥§§³¹²¸￦￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦§¬¥¶«©¨￦¸³￦ￇ￘￦­²￦ￊ©§Κ￦
￦￦￦￦￦￦‫ں‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦‫ڻڶ‬Ζ‫ڴڴڼ‬￦￦
￦
(D)￦
￦ P31,200
￦
Question No. 2
￉³°°©§¸­³²Ζ￦²©¸￦³ª￦¨­·§³¹²¸￦
ￖ￦‫ںڹڵ‬Ζ‫ڴڴڼ‬￦
ￊ­º­¨©￦¦½Ό￦Ϯ‫ܫڴڴڵ‬Ο‫ܫڶ‬ϯ￦
￦￦￦￦￦￦￦￦￦￦￦‫ܫڼڽ‬￦
ￚ³¸¥°￦§¶©¨­¸￦¸³￦ￇ￘￦ª³¶￦§³°°©§¸­³²￦ (A)￦
P160,000
￦
Question No. 3
￉¹·¸³±©¶￦§¶©¨­¸￦¦¥°¥²§©Ζ￦ￊ©§Κ￦‫ڵ‬￦
ￖ￦￦￦‫ڵڷ‬Ζ‫ڴڴڶ‬￦￦
ￒ©··Ό￦·¥°©￦¸³￦§¹·¸³±©¶￦»­¸¬￦§¶©¨­¸￦¦¥°¥²§©￦
￦￦￦￦￦‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￉¹·¸³±©¶￦￉¶©¨­¸￦¦¥°¥²§©Ζ￦ￊ©§Κ￦‫ڵڷ‬￦ (A)￦
P 21,200
￦
Question No. 4
ￛ²¥¨®¹·¸©¨￦￙¥°©·Ζ￦¦¥°¥²§©￦
ￖ￦‫ڴںڶ‬Ζ‫ڴڴڴ‬￦￦
¦ϯ￦￙¥°©·Ζ￦ￌￕ￈￦·¬­´´­²«￦´¸ΚΖ￦²³¸￦½©¸￦¶©§³¶¨©¨￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
§ϯ￦￙¥°©·Ζ￦ￌￕ￈￦¨©·¸­²¥¸­³²￦
Ϯ￦￦￦￦‫ڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ¨®¹·¸©¨￦￙¥°©·￦¦¥°¥²§©￦
(A)
P 255,000
￦
Question No. 5
￙¹¦·­¨­¥¶½￦°©¨«©¶Ζ￦¦¥°¥²§©Ζ￦‫ڶڵ‬ϑ‫ڵ‬￦
ￖ￦￦￦￦‫ڽڹ‬Ζ‫ڴڴڴ‬￦￦
ￇ¨¨Ό￦ￇ¨®¹·¸©¨￦￙¥°©·￦­²￦ￊ©§©±¦©¶￦
￦￦￦‫ڹڹڶ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦￦ￌ¶©­«¬¸￦´¶©´¥­¨￦¦½￦¸¬©￦§³±´¥²½￦
￦￦￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڴڴ‬￦￦
ￚ³¸¥°￦
ￖ￦￦‫ڹڵڷ‬Ζ‫ڴڴڴ‬￦￦
ￒ©··Ό￦¸³¸¥°￦§¶©¨­¸￦¸³￦ￇ￘￦ª³¶￦§³°°Κ￦
￦￦￦￦‫ڴںڵ‬Ζ‫ڴڴڴ‬￦￦
ￇ¨®¹·¸©¨￦¥§§³¹²¸·￦¶©§©­º¥¦°©￦­²￦ￊ©§Κ￦(B)￦
P 155,000
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ D
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ A
‫ڸ‬Κ￦ A
‫ڹ‬Κ￦ B
￦
￦
68
Chapter 10: Loans and Receivables
PROBLEM 10-25
Question No. 1
Balance
Accounts
Dec. 31
Not due
1-60 days
61-120 days
Over 120
‫ڵ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڶ‬￦
‫ڶڶ‬Ζ‫ڴڴڴ‬
‫ڶڶ‬Ζ‫ڴڴڴ‬
￦
‫ڸ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬￦
‫ڹڹ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڶڶ‬￦
‫ڶڹ‬Ζ‫ڴڼڻ‬￦
￦
￦
‫ں‬￦
‫ڻ‬Ζ‫ڴڴڹ‬
‫ڻ‬Ζ‫ڴڴڹ‬
￦
￦
116,500
‫ڻڶ‬Ζ‫ڴڶڶ‬
‫ڼں‬Ζ‫ڴڼڶ‬￦
‫ڵڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦
ￓ¹°¸­´°½￦¦½Ό￦
‫ڴ‬Κ‫ܫڴڹ‬￦
‫ܫڶ‬￦
‫ܫڹ‬￦
‫ܫڴڹ‬￦
￦
￦
‫ںڷڵ‬Κ‫ڴڵ‬￦
‫ڵ‬Ζ‫ڹںڷ‬Κ‫ڴں‬￦
‫ڴڹڹ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Κ‫ڴڴ‬￦
￦
Question Nos. 2 and 3
￘©µ¹­¶©¨￦¦¥°¥²§©￦Ϯￖ‫ںڷڵ‬Κ‫ܩڴڵ‬ￖ‫ڵ‬Ζ‫ڹںڷ‬Κ‫ܩڴں‬ￖ‫ܩڴڹڹ‬ￖ‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦ ￖ￦7,051.70￦￦
ￒ©··Ό￦ￇ°°³»¥²§©￦ª³¶￦¨³¹¦¸ª¹°￦¥§§³¹²¸·Ζ￦¦©«­²²­²«￦
￦ ￦￦￦￦￦‫ڹ‬Ζ‫ڴڴڴ‬Κ‫ڴڴ‬￦
ￊ³¹¦¸ª¹°￦¥§§³¹²¸·￦©¼´©²·©
P 2,051.70
￦
Question Nos. 4 and 5
Interest
Accrued interest
Interest income
income
income
ￖ￦￦‫ڵ‬Ζ‫ڴڴڶ‬￦￦
ￖ￦￦￦￦￦￦￦￦￦￦￦Ο￦￦￦
￦￦￦￦Ϯ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦￞￦‫ܫں‬￦￞￦‫ڶ‬ϑ‫ڶڵ‬ϯ￦￦
￦￦￦￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦￞￦‫ܫں‬￦￞￦‫ڵ‬ϑ‫ڶڵ‬ϯ￦￦
￦￦￦￦￦￦￦‫ڴڴڹ‬￦￦
￦￦￦￦￦￦￦‫ڴڴڹ‬￦
ￏ²¸©¶©·¸￦­²§³±©￦
￦
P 1,700
P 500
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ D
‫ڶ‬Κ C
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦ D
‫ڹ‬Κ￦ A
￦
PROBLEM 10-26
Question No. 1
ￖ¶­²§­´¥°￦
ￕ¶­«­²¥¸­³²￦ª©©·￦¶©§©­º©¨￦
ￊ­¶©§¸￦³¶­«­²¥¸­³²￦§³·¸￦­²§¹¶¶©¨
ￏ²­¸­¥°￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦°³¥²￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڶڸڷ‬Ζ‫ڴڴڵ‬ϯ￦
‫ڴڹڵ‬Ζ‫ڴڶڴ‬￦
3,807,920
Question No. 2
￈½￦ ¸¶­¥°￦ ¥²¨￦ ©¶¶³¶Ζ￦ 12%￦ ­²¸©¶©·¸￦ ¶¥¸©￦ »­°°￦ ¬¥º©￦ ¥￦ ´¶©·©²¸￦ º¥°¹©￦ ©µ¹¥°￦ ¸³￦ ¸¬©￦
­²­¸­¥°￦§¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦°³¥²Κ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²Κ￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦Κ‫ڼڵڵڻ‬ϯ￦
‫ڶ‬Ζ‫ڻڸڼ‬Ζ‫ڴڴڶ‬￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￏ²¸Κ￦Ϯ‫ڸ‬ￓ￦¼￦‫ܫڴڵ‬￦¼￦‫ڶ‬Κ‫ڼڵڴڸ‬ϯ￦
‫ڴںڽ‬Ζ‫ڴڶڻ‬￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￒ³¥²￦￘©§©­º¥¦°©￦
‫ڷ‬Ζ‫ڻڴڼ‬Ζ‫ڴڶڽ‬￦
69
Chapter 10: Loans and Receivables
Question Nos. 3 and 4
Date
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ڵڷ‬ϑ‫ڶڵ‬ϑ‫ڼڵڴڶ‬￦
‫ڵڷ‬ϑ‫ڶڵ‬ϑ‫ڽڵڴڶ‬￦
‫ڵڷ‬ϑ‫ڶڵ‬ϑ‫ڴڶڴڶ‬￦
Collections
Interest
Income
Amortization
￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
456,950
‫ڷںڸ‬Ζ‫ڸڼڻ‬￦
‫ڵڻڸ‬Ζ‫ڽڷڸ‬￦
￦
‫ںڹ‬Ζ‫ڴڹڽ‬￦
‫ڷں‬Ζ‫ڸڼڻ‬￦
‫ڵڻ‬Ζ‫ںڸڷ‬￦
Carrying
amount
‫ڷ‬Ζ‫ڻڴڼ‬Ζ‫ڴڶڽ‬￦
3,864,870
‫ڷ‬Ζ‫ڼڶڽ‬Ζ‫ڹڹں‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Question No. 5
ZeroΖ￦ ￇ·￦³ª￦ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦ ‫ڼڵڴڶ‬Ζ￦¸¬©￦©²¸­¶©￦°³¥²￦´¶³§©©¨·￦»­°°￦¦©￦ §³°°©§¸­¦°©￦³²￦
ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڴڶڴڶ‬Ζ￦¸¬¥¸￦­·￦¸»³￦½©¥¶·￦ª¶³±￦¸¬©￦¶©´³¶¸­²«￦¨¥¸©Κ￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ C
‫ڷ‬Κ￦ B
￦
‫ڸ‬Κ￦
A
‫ڹ‬Κ￦
A
PROBLEM 10-27
Question No. 1
￦
ￇ²²¹¥°￦￉¥·¬￦
ￖￜ￦
￦
ￊ¥¸©￦
ª°³»·￦
ª¥§¸³¶
ￇ±³¹²¸￦
ￊ©§Κ￦‫ڵڷ‬Ζ￦‫ڻڵڴڶ‬￦ ￦￦￦ￖ‫ڵ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦￦ ‫ڴ‬Κ‫ڵڽڴڽ‬￦ ￖ￦‫ڵ‬Ζ‫ڴڽڹ‬Ζ‫ڹڶڽ‬￦￦
ￊ©§Κ￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦ ￦￦￦‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦￦ ‫ڴ‬Κ‫ڸںڶڼ‬￦
￦‫ڵ‬Ζ‫ڶڹں‬Ζ‫ڴڴڼ‬￦￦
ￊ©§Κ￦‫ڵڷ‬Ζ￦‫ڽڵڴڶ‬￦ ￦￦￦‫ڵ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦￦ ‫ڴ‬Κ‫ڷڵڹڻ‬￦ ￦￦￦‫ڵ‬Ζ‫ڸڵڷ‬Ζ‫ڹڻڻ‬￦￦
￦
ￚ³¸¥°￦
P 4,558,500
￦
Question No. 2
￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦°³¥²￦
ￖ￦￦‫ڹ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￦
ￒ©··Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦°³¥²￦
￦￦￦￦￦‫ڸ‬Ζ‫ڼڹڹ‬Ζ‫ڴڴڹ‬￦￦
ￏ±´¥­¶±©²¸￦°³··￦ ￦
P 941,500
￦
Question Nos. 3 to 5￦
Interest
Reduction to
Carrying
Date
Payment
Income
Principal
amount
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ںڵڴڶ‬￦
￦
￦
￦
ￖ‫ڸ‬Ζ‫ڼڹڹ‬Ζ‫ڴڴڹ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬
ￖ‫ڵ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦￦ P455,850
ￖ‫ڵ‬Ζ‫ڸڽڶ‬Ζ‫ڴڹڵ‬￦
￦￦‫ڷ‬Ζ‫ڸںڶ‬Ζ‫ڴڹڷ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
￦￦￦‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦￦
326,435
￦‫ڵ‬Ζ‫ڷڻں‬Ζ‫ڹںڹ‬￦ ￦￦1,590,785
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
￦￦￦‫ڵ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦￦
‫ڽڹڵ‬Ζ‫ڽڻڴ‬￦￦
￦‫ڵ‬Ζ‫ڴڽڹ‬Ζ‫ڹڼڻ‬￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦￦￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ C
‫ڶ‬Κ A
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦ A
‫ڹ‬Κ
C
￦
￦
70
Chapter 10: Loans and Receivables
PROBLEM 10-28
Question Nos. 1 to 4
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©·￦
‫ڶ‬ϯ￦￙¥°©￦¶©¸¹¶²￦
￦￦￦￉³·¸￦³ª￦¶©¸¹¶²￦￦￦￦
￦￦￦￦ￓ©¶§¬¥²¨­·©￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڼ‬ϯ￦
‫ڷ‬ϯ￙¥°©·￦ￌￕ￈￦·¬­´´­²«￦
´³­²¸￦
²³¸￦¶©§³¶¨©¨￦¥·￦￦
￙¥°©￦
￦￦￉³·¸￦³ª￦±¨·©￦·³°¨￦
Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڼ‬ϯ￦
‫ڸ‬ϯ￦ￍ³³¨·￦·¬­´´©¨￦
ￌￕ￈￦
ￊ©·¸­²¥¸­³²￦¶©§³¶¨©¨￦
¥·￦·¥°©￦
￦￉³·¸￦³ª￦«³³¨·￦￦
￦￦Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڼ‬ϯ￦
‫ں‬ϯ￦ￊ³¹¦¸ª¹°￦¥§§¸·￦©¼´￦
ￇ¨®¹·¸©¨￦¦¥°Κ￦
Accounts
Receivable
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
Allow
for DA
‫ڷ‬Ζ‫ڴڴڴ‬￦
￦
Mdse.
Inventory
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
Net
Sales
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
Cost of
Sales
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
￦
￦
‫ڸڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
Ϯ‫ڸڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
Ϯ‫ڶڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
￦
￦
‫ڶڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
￦
Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
￦
260,000
￦
￦
￦
Ϯ‫ڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
15,000
￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
432,000
Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
￦
960,000
￦
￦
Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
￦
768,000
￦
Question No. 5
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
ￖ￦‫ڴںڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ°°³»¥²§©￦ª³¶￦¨³¹¦¸ª¹°￦¥§§³¹²¸·￦ Ϯ￦￦￦‫ڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￔ©¸￦¶©¥°­¾¥¦°©￦º¥°¹©￦
P245,000
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦
B
‫ڹ‬Κ￦
C
PROBLEM 10-29
Question No. 1
Classification
Balance
Estimated
Percentage
Amount
‫ܫڵ‬￦
ￖ￦￦￦￦￦‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ܫڹ‬￦
￦￦￦￦￦￦￦￦￦￦‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڵ‬￦
￦￦￦￦￦￦￦￦￦￦‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ܫڹڶ‬￦
￦￦￦￦￦￦￦￦￦￦‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڼ‬￦
￦￦￦￦￦￦￦‫ڼڸ‬Ζ‫ڴڴڴ‬￦
￦ P 158,000
‫ڵ‬Ο‫ڴں‬￦￦¨¥½·￦
ￖ￦‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵں‬Ο‫ڴڶڵ‬￦¨¥½·
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ڵڶڵ‬Ο‫ڴڼڵ‬￦¨¥½·￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڵڼڵ‬Ο‫ڴںڷ‬￦¨¥½·￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￓ³¶©￦¸¬¥²￦³²©￦½©¥¶￦ ￦￦￦￦￦￦￦￦‫ڴں‬Ζ‫ڴڴڴ‬
ￚ³¸¥°·￦
ￖ￦‫ڵ‬Ζ‫ڴںڽ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
ￇ§§³¹²¸·￦¶©§©­º¥¦°©Ζ￦¥¨®¹·¸©¨￦Ϯ·©©￦²³Κ￦‫ڵ‬ϯ￦
ￒ©··Ό￦ￇ°°³»¥²§©￦ª³¶￦¨³¹¦¸ª¹°￦¥§§³¹²¸·Ζ￦©²¨￦Ϯ·©©￦²³Κ￦‫ڵ‬ϯ￦
ￔ©¸￦¶©¥°­¾¥¦°©￦º¥°¹©￦
71
ￖ￦‫ڵ‬Ζ‫ڴںڽ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦‫ڼڹڵ‬Ζ‫ڴڴڴ‬￦￦
P1,802,000￦
Chapter 10: Loans and Receivables
￦
Question No. 3
ￊ³¹¦¸ª¹°￦¥§§³¹²¸·￦´©¶￦¦³³¯·￦Ϯ‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶ‬ϯ￦
ￒ©··Ό￦Єￇ¨®¹·¸©¨￦¨³¹¦¸ª¹°￦¥§§³¹²¸·￦©¼´©²·©￦
ￛ²¨©¶·¸¥¸©±©²¸￦³ª￦¨³¹¦¸ª¹°￦¥§§³¹²¸·￦
￦
Єￇ¨®¹·¸©¨￦¨³¹¦¸ª¹°￦¥§§³¹²¸￦©¼´©²·©￦
Allowance for Doubtful accounts
ￖ￦￦‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڼڼڵ‬Ζ‫ڴڴڴ‬￦
Ϯￖ￦￦￦￦‫ڼ‬Ζ‫ڴڴڴ‬ϯ￦
￝¶­¸©￦³ªª￦Ϯ‫ڴڴڵ‬Ζ‫ڴڸܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦ ‫ڴڽ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦
￈¥°¥²§©￦©²¨￦Ϯ¶©µ¹­¶©¨ϯ
‫ڼڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴ‬￦ ￘©§³º©¶­©·￦
￦
￦ ‫ڼڼڵ‬Ζ‫ڴڴڴ‬￦ ￊ³¹¦¸ª¹°￦¥§§³¹²¸￦©¼´©²·©￦
￦
￦
￦ ￦
ￚ³¸¥°￦
‫ڼڽڶ‬Ζ‫ڴڴڴ‬￦ ‫ڼڽڶ‬Ζ‫ڴڴڴ‬￦ ￦
￦
Question No. 4
ￚ³¸¥°￦§¥¶¶½­²«￦º¥°¹©￦￦
ￒ©··Ό￦ЄЄￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦°³¥²
ￏ±´¥­¶±©²¸￦°³··￦
ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڽڻ‬Ζ‫ڴڴڴ‬￦￦
P 210,000￦
￦
Є￉³±´¹¸¥¸­³²￦³ª￦´¶©·©²¸￦º¥°¹©￦
Annual Cash flow PV factor
ￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦￦
‫ڵ‬Κ‫ڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦￦
‫ڴ‬Κ‫ڷڽ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦￦
‫ڴ‬Κ‫ںڼ‬￦
ￚ³¸¥°￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦°³¥²￦
Total
ￖ￦‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦‫ڴڷڽ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦‫ڴںڼ‬Ζ‫ڴڴڴ‬￦￦
ￖ￦‫ڶ‬Ζ‫ڴڽڻ‬Ζ‫ڴڴڴ‬￦￦
￦
Question No. 5
Date
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
Collections
￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Interest
Income
￦
143,200
Amortizatio
n
￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ںڹڼ‬Ζ‫ڴڴڼ‬￦
Carrying
amount
‫ڶ‬Ζ‫ڴڽڻ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڽڻ‬Ζ‫ڴڴڴ‬￦
‫ڷڷڽ‬Ζ‫ڴڴڶ‬￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ D
‫ڸ‬Κ￦
B
‫ڹ‬Κ￦
B
PROBLEM 10-30
￦
Question No. 1
ￇ§§³¹²¸·￦¶©§©­º¥¦°©Ζ￦¹²¥¨®¹·¸©¨￦¦¥°¥²§©￦
￦ￖ©¶￦·¹¦·­¨­¥¶½￦°©¨«©¶
￦ￔ³¸©￦¶©§©­º¥¦°©￦­²§°¹¨©¨￦­²￦¸¬©￦ￇ￘￦
￦ￌ¥§¸³¶©¨￦ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
￦￙¥°©·￦ￌￕ￈￦·¬­´´­²«￦´³­²¸
￦ￇ¨®¹·¸©¨￦ￇ￘￦¦¥°¥²§©￦
￦
72
￦
ￖ‫ڵ‬Ζ‫ڴںں‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴںڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
P1,400,000￦
Chapter 10: Loans and Receivables
Question No. 2
ￇ°°³»¥²§©￦ª³¶￦¨³¹¦¸ª¹°￦¥§§¸·Ζ￦¦©«Κ
ￇ¨¨Ό￦ￊ³¹¦¸ª¹°￦¥§§³¹²¸·￦Ϯￖ‫ڹڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦ￖ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڵ‬￦￦
ￚ³¸¥°￦
ￒ©··Ό￦ￇ§§³¹²¸·￦»¶­¸¸©²￦³ªª￦
ￇ°°³»¥²§©￦ª³¶￦¨³¹¦¸ª¹°￦¥§§¸·Ζ￦©²¨￦
ￖ￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڵڹڵ‬Ζ‫ڴڴڴ‬￦
ￖ￦￦‫ڵڹڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦‫ڼڶ‬Ζ‫ڴڴڴ‬￦
P 223,000
￦
Question No. 3
ￛ²¥¨®¹·¸©¨￦ￔ©¸￦￙¥°©·￦
ￇ¨¨Ό￦￙¥°©·Ζ￦ￌￕ￈￦·¬­´´­²«￦´³­²¸￦
ￚ³¸¥°￦￙¥°©·￦
ￓ¹°¸­´°½￦¦½Ό￦¶¥¸©￦
ￊ³¹¦¸ª¹°￦¥§§³¹²¸·￦
ￖ‫ڹڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￖ￦‫ڹڵ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ܫڵ‬￦
P
151,000
￦
Question No. 4
No effectΚ￦￦ￚ¬©￦¥¹¨­¸￦¥¨®¹·¸±©²¸·￦¨­¨￦²³¸￦¶©·¹°¸￦¸³￦¥²½￦§¬¥²«©·￦¸³￦­²º©²¸³¶½￦
¥§§³¹²¸Κ￦
￦
Question No. 5
￙¥°©·Ζ￦ￌￕ￈￦·¬­´´­²«￦´³­²¸￦
￦
￦
￦
￦
P 100,000￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ D
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ D
‫ڸ‬Κ￦
D
PROBLEM 10-31
Question No. 1
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦ª¥§¸³¶©¨￦
ￒ©··Ό￦￙©¶º­§©￦§¬¥¶«©￦Ϯ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڹ‬ϯ
￦￦￦￦￦￦￦￦￦￦￘©§©­º¥¦°©￦ª¶³±￦ª¥§¸³¶￦Ϯ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڶ‬ϯ￦
￦
‫ڹ‬Κ￦
A
￦
ￖ￦￦‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦￦
‫ڴڶ‬Ζ‫ڴڴڴ‬
￦￦￦￦￦￦‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦￦
P300,000
￦
Question No. 2
ￖ¶­²§­´¥°￦
ￇ¨¨Ό￦ￏ²¸©¶©·¸￦³º©¶￦ª¹°°￦§¶©¨­¸￦´©¶­³¨￦Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯ￦
ￓ¥¸¹¶­¸½￦º¥°¹©￦
ￒ©··Ό￦ￊ­·§³¹²¸￦Ϯ‫ڼڵڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦
ￔ©¸￦´¶³§©©¨·￦ª¶³±￦¨­·§³¹²¸­²«￦
ￖ￦‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦‫ڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڼڵڷ‬Ζ‫ڴڴڴ‬￦
￦‫ڵڵ‬Ζ‫ڹڶڽ‬￦
P 306,075
￦
Question No. 3
ￓ¥¸¹¶­¸½￦º¥°¹©￦³ª￦¸¬©￦²³¸©·￦Ϯ·©©￦­¸©±￦­²￦ￔ³Κ￦‫ڶ‬ϯ￦
ￇ¨¨Ό￦ￖ¶³¸©·¸￦ª©©￦
ￚ³¸¥°￦§¥·¬￦´¥­¨ϑￇ±³¹²¸￦¸³￦¦©￦¨©¦­¸©¨￦¸³￦ￇ￘￦
‫ڼڵڷ‬Ζ‫ڴڴڴ‬￦
￦‫ڶڵ‬Ζ‫ڴڴڴ‬￦
P 330,000
￦
Question No. 4
ￔ³¸©￦´¥½¥¦°©￦Ϯ‫ܫڴڼ‬￦¼￦ￖ‫ڴڴں‬Ζ‫ڴڴڴ‬ϯ￦
ￒ©··Ό￦￙©¶º­§©￦ª©©￦Ϯ‫ܫڹ‬￦¼￦ￖ‫ڴڴں‬Ζ‫ڴڴ‬ϯ￦
￉¥·¬￦¶©§©­º©¨￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￦‫ڴڷ‬Ζ‫ڴڴڴ‬￦
P 450,000
￦
73
Chapter 10: Loans and Receivables
Question No. 5
ￚ³¸¥°￦￉¥·¬￦´¥­¨￦Ϯ·©©￦ￔ³Κ￦‫ڷ‬ϯ
ￇ¨¨Ό￦ￏ²¸©¶©·¸￦­²§³±©￦Ϯￖ‫ڴڷڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ڶ‬ϑ‫ڶڵ‬ϯ￦
￉¥·¬￦¶©§©­º©¨￦
‫ڴڷڷ‬Ζ‫ڴڴڴ‬￦
￦‫ں‬Ζ‫ڴڴں‬￦
P 336,600
￦
Question No. 6
ￇ§§³¹²¸·￦¶©§©­º¥¦°©Ο¹²¥··­«²©¨￦￦
￦￦￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬Ο‫ڴڴڴڷ‬Ζ‫ڴڴڴ‬Ο‫ڴڴڸ‬Ζ‫ڴڴڴ‬Ο‫ڴڴں‬Ζ‫ڴڴڴ‬ϯ￦
ￇ¨¨Ό￦ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦¥··­«²©¨
ￚ³¸¥°￦
ￒ©··Ό￦ￒ©··Ό￦ￇ°°³»¥²§©￦ª³¶￦¨³¹¦¸ª¹°￦¥§§³¹²¸·￦Ϯ‫ڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڹ‬ϯ￦
ￔ©¸￦¶©¥°­¾¥¦°©￦º¥°¹©￦
ￖ￦‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
￦‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦‫ڹں‬Ζ‫ڴڴڴ‬￦
P1,235,000
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ C
‫ڷ‬Κ￦ A
‫ڸ‬Κ￦
B
‫ڹ‬Κ￦
D
‫ں‬Κ￦
D
PROBLEM 10-32
Question Nos. 1 to 3
￦
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©
￝¶­¸©￦³ªª￦
ￛ²¶©§³¶¨©¨￦·¥°©·￦
ￔ￙ￌ￦§¬©§¯￦
￙¥°©·Οￚ³²½￦
ￖ¥½±©²¸￦³ª￦￈³¶­·￦
§¶©¨­¸©¨￦¸³￦ￖ¥¶¯©¶￦
ￕº©¶·¸¥¸©±©²¸￦³ª￦·¥°©·Ο
ￒ©³²¥¶¨￦
￙¥°©·Οￊ¥²²½￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©
¼￦¥«©￦¹²§³°°©§¸­¦°©￦
ￇ°°³»¥²§©￦ª³¶￦ￊￇ￦
Total
‫ڵ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬
Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬
Ϯ‫ڸڵ‬Ζ‫ڴڴڼ‬ϯ￦
60 days
and
below
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬
Ϯ‫ڸڵ‬Ζ‫ڴڴڼ‬ϯ￦
Ο￦
‫ڶڷ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڻڸ‬Ζ‫ڴڴڸ‬ϯ￦
￦￦Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڻںڼ‬Ζ‫ڴڴڼ‬
Ϯ‫ڻڸ‬Ζ‫ڴڴڸ‬ϯ￦
￦￦Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڸڷڴ‬Ζ‫ڴڴں‬
‫ܫڸ‬￦
‫ڵڸ‬Ζ‫ڸڼڷ‬￦
‫ڵڴڵ‬Ζ‫ڸڸڸ‬￦
61-90days
‫ڴڴڹ‬Ζ‫ڴڴڴ‬
Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
over
90 days
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
Ϯ‫ڶڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Κ￦
‫ڹںڸ‬Ζ‫ڴڴڶ‬
‫ܫڹ‬￦
‫ڷڶ‬Ζ‫ڴںڶ‬￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Κ￦
‫ڼںڷ‬Ζ‫ڴڴڴ‬
‫ܫڴڵ‬￦
‫ںڷ‬Ζ‫ڴڴڼ‬￦
Question No. 4
Allowance for Doubtful accounts
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦
Ο￦ ￘©§³º©¶­©·￦
21,444 ￊ³¹¦¸ª¹°￦¥§§³¹²¸￦©¼´©²·©￦
Ϯ·µ¹©©¾©ϯ￦
￝¶­¸©￦³ªª￦
￈¥°¥²§©￦©²¨￦Ϯ¶©µ¹­¶©¨ϯ￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬
‫ڵڴڵ‬Ζ‫ڸڸڸ‬
ￚ³¸¥°￦
‫ڵڶڵ‬Ζ‫ڸڸڸ‬￦ ‫ڵڶڵ‬Ζ‫ڸڸڸ‬￦ ￦
74
Chapter 10: Loans and Receivables
Item
‫ڵ‬￦
￦
Accounts
ￇ°°³»¥²§©￦ª³¶￦¦¥¨￦¨©¦¸·￦
￦￦￦ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
￦
￦
‫ڶ‬￦
￦
￦
Debit
‫ڴڶ‬Ζ‫ڴڴڴ‬
￦
￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
￦￦￦￙¥°©·￦
￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
￦￦￦￉¥·¬￦­²￦¦¥²¯￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڸ‬￦
￙¥°©·￦
￦￦￦ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
‫ڹ‬￦
￦
￦
‫ڹ‬￦
￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©Οￖ¥¶¯©¶￦
￦￦￦￦ￇ§§³¹²¸·￦¶©§©­º¥¦°©Ο￈³¶­·￦
￦
￙¥°©·
￦￦￦ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
￦
￦
￦
￦
￦
‫ں‬￦
￦
￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڷ‬￦
Credit
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڸڵ‬Ζ‫ڴڴڼ‬￦
￦
￦
‫ڸڵ‬Ζ‫ڴڴڼ‬￦
￦
￦
‫ڶڷ‬Ζ‫ڴڴڴ‬
￦
‫ڶڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڻڸ‬Ζ‫ڴڴڸ‬￦
￦
￦
‫ڻڸ‬Ζ‫ڴڴڸ‬
￦
￦
￦
￙¥°©·￦
￦￦￦ￇ¨º¥²§©·￦ª¶³±￦§¹·¸³±©¶·￦
￦￦￦ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ D
‫ڶ‬Κ B
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦
E
‫ڹ‬Κ￦
PROBLEM 10-33
Question Nos. 1 and 3
Adjusting entries for Accounts receivable
Item
Accounts
‫ڵ‬￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
￦
￦￦￦￦ￇ°°³»¥²§©￦ª³¶￦¨³¹¦¸ª¹°￦¥§§³¹²¸·￦
￦
C
Debit
‫ڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
‫ڶ‬￦
￦
￦
￦
￦
￦
￦
￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
￦￦￦￦ￇ°°³»¥²§©￦ª³¶￦¨³¹¦¸ª¹°￦¥§§³¹²¸·
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
￦￦￦￦ￇ°°³»¥²§©￦ª³¶￦¨³¹¦¸ª¹°￦¥§§³¹²¸·￦
‫ںڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ںڵ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
‫ڸ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￙¥°©·￦¨­·§³¹²¸
￦￦￦￦ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
‫ڷ‬￦
Credit
ￓ­·§©°°¥²©³¹·￦­²§³±©￦
￦￦￦￦ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
Accounts receivable
￈©«Κ￦￈¥°¥²§©￦
Ϯ‫ڴڶ‬Ζ‫ڴڴڶܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
￙¥°©·￦
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
75
‫ڶ‬Ζ‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
‫ڴڷ‬Ζ‫ڴڴ‬￦ ￘©§³º©¶­©·￦
Chapter 10: Loans and Receivables
￘©§³º©¶­©·￦
ￚ³¸¥°￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦ Є‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￉³°°©§¸­³²·Ζ￦«¶³··￦³ª￦
¨­·§³¹²¸￦
‫ڸ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ ￦
￦
Є￉³°°©§¸­³²·￦ª¶³±￦§¹·¸³±©¶·￦©¼§°¹¨­²«￦¶©§³º©¶­©·￦
￉³°°©§¸­³²·￦»­¸¬³¹¸￦¨­·§³¹²¸￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬
ￇ¨¨Ό￦￉³°°©§¸­³²·￦»­¸¬￦¨­·§³¹²¸￦
‫ڸڼڻ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￉¥·¬￦¨­·§³¹²¸￦¥º¥­°©¨￦Ϯ‫ڸڼڻ‬Ζ‫ڴڴڴ‬ϑ‫ܫڼڽ‬￦¼￦‫ܫڶ‬ϯ￦
￦‫ںڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§³°°©§¸­³²·￦©¼§°¹¨­²«￦¶©§³º©¶­©·￦
ￖ￦‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
Allowance for Doubtful accounts
￦
￈¥°¥²§©￦©²¨￦
￦
￦
￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڻڵ‬Ζ‫ڴڴڴ‬￦ ‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦ ‫ڴڶڵ‬Ζ‫ڴڴڴ‬
￦
￦
￈©«Κ￦￈¥°¥²§©￦
￘©§³º©¶­©·￦
ￊ³¹¦¸ª¹°￦¥§§³¹²¸￦©¼´©²·©￦
￦
ￚ³¸¥°￦
‫ڴڻڵ‬Ζ‫ڴڴڴ‬￦ ‫ڴڻڵ‬Ζ‫ڴڴڴ‬￦ ￦
￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©
‫ڶ‬Ζ‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ°°³»¥²§©￦ª³¶￦¦¥¨￦¨©¦¸·￦
￦‫ڴڻڵ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦¶©¥°­¾¥¦°©￦º¥°¹©￦
P 2,550,000
￦
Question Nos. 2, 4 and 5
Adjusting entries for Loans receivable
Item
Accounts
Debit
Credit
‫ڵ‬￦
ￒ³¥²￦￘©§©­º¥¦°©￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڶ‬￦
￦
ￛ²©¥¶²©¨￦­²¸©¶©·¸￦­²§³±©￦
￦￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
￦
‫ڹڸ‬Ζ‫ڶڼڷ‬￦￦
￦
￦
‫ڹڸ‬Ζ‫ڶڼڷ‬￦
￦
ￖ¶­²§­´¥°￦
ￊ­¶©§¸￦³¶­«­²¥¸­³²￦§³·¸￦­²§¹¶¶©¨
ￊ­¶©§¸￦³¶­«­²¥¸­³²￦ª©©·￦¶©§©­º©¨￦
ￏ²­¸­¥°￦§¥¶¶½­²«￦¥±³¹²¸￦
￦￦￦‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦￦￦‫ڵڵ‬Ζ‫ڴڶڹ‬￦￦
￦￦￦￦Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦3,711,520
￦
Amortization table at 12% Effective Rate
Interest
Date
Collections
Income
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
445,382
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڸ‬Ζ‫ڼڶڼ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ںڹڸ‬Ζ‫ڼڶڽ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڷںڸ‬Ζ‫ڽڹڻ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڶڶڴڶ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڵڻڸ‬Ζ‫ڴڵڸ‬￦
￦
76
Amortization
￦
‫ڹڸ‬Ζ‫ڶڼڷ‬
‫ڴڹ‬Ζ‫ڼڶڼ‬
‫ںڹ‬Ζ‫ڼڶڽ‬￦
‫ڷں‬Ζ‫ڽڹڻ‬￦
‫ڵڻ‬Ζ‫ڷڼڹ‬￦
Carrying
amount
‫ڷ‬Ζ‫ڵڵڻ‬Ζ‫ڴڶڹ‬￦
3,756,902
‫ڷ‬Ζ‫ڻڴڼ‬Ζ‫ڵڷڻ‬
‫ڷ‬Ζ‫ڸںڼ‬Ζ‫ڼڹں‬￦
‫ڷ‬Ζ‫ڼڶڽ‬Ζ‫ڻڵڸ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Chapter 10: Loans and Receivables
SUMMARY OF ANSWERS:
‫ڵ‬Κ B
‫ڶ‬Κ C
‫ڷ‬Κ￦ D
‫ڸ‬Κ￦
D
‫ڹ‬Κ￦
A
PROBLEM 10-34
Question No. 1
ￛ²¶©§³¶¨©¨￦«¥­²￦³²￦·¥°©￦³ª￦±¥§¬­²©¶½￦ ￦‫ڻڵڴڶ‬￦Ϯ·©©￦¦©°³»ϯ￦
ￛ²¶©§³¶¨©¨￦­²¸©¶©·¸￦­²§³±©￦ ¶©§©­º¥¦°©￦ª¶³±￦·¥°©￦³ª￦±¥§¬­²©¶½￦
Ϯ‫ڴڸڶ‬Ζ‫ڷڼڵ‬￦¼￦‫ܫڶڵ‬ϯ￦
ￛ²¶©§³¶¨©¨￦ ¥§§¶¹©¨￦ ­²¸©¶©·¸￦ ￦ ¶©§©­º¥¦°©￦ ª¶³±￦ ·¥°©￦ ³ª￦ ´°¥²¸￦
Ϯ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦
ￔ©¸￦¥¨®¹·¸±©²¸￦¸³￦￘ϑￋ￦ ‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵ‬
(B)
‫ڴڽ‬Ζ‫ڷڼڵ‬￦
‫ڼڶ‬Ζ‫ڶڶڼ‬￦
‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦
254,005
￦
￉¥·¬￦§³²·­¨©¶¥¸­³²￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦ª¹¸¹¶©￦§¥·¬￦ª°³»·￦Ϯ‫ڶ‬Κ‫ڼڵڴڸ‬￦¼￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ
ￚ³¸¥°￦·©°°­²«￦´¶­§©￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦³ª￦±¥§¬­²©￦Ϯ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڹڸ‬Ζ‫ڴڴڴ‬ϯ￦
ￍ¥­²￦³²￦·¥°©￦³ª￦±¥§¬­²©￦
￦
Amortization table (receivable from sale of machinery):
Interest
Date
Collections
Income
Amortization
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڼڶ‬Ζ‫ڶڶڼ‬￦
‫ڵڻ‬Ζ‫ڼڻڵ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڵڼڶ‬￦
‫ڽڻ‬Ζ‫ڽڵڻ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڸڵڻ‬￦
‫ڽڼ‬Ζ‫ںڼڶ‬￦
￦
Question No. 2
ￏ²¸©¶©·¸￦­²§³±©￦ª¶³±￦²³¸©￦¶©§©­º¥¦°©Ό
￦￦￙¥°©￦³ª￦±¥§¬­²©¶½￦Ϯ‫ڽںڵ‬Ζ‫ڹڴڴ‬￦¼￦‫ܫڶڵ‬ϯ￦
￦￦￙¥°©￦³ª￦´°¥²¸￦σϮ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦‫ܩ‬￦Ϯ‫ڵ‬ￓ￦¼￦‫ܫڶڵ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦
￦￦￙¥°©￦³ª￦©µ¹­´±©²¸￦Ϯ‫ڴڻڵ‬Ζ‫ڴڹڻ‬￦¼￦‫ܫڴڵ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦
ￚ³¸¥°￦­²¸©¶©·¸￦­²§³±©￦ ￦
(C)￦
￦
Question No. 3
￉¹¶¶©²¸￦´³¶¸­³²￦³ª￦²³¸©￦¶©§©­º¥¦°©￦ª¶³±Ό￦
￦￦￙¥°©￦³ª￦±¥§¬­²©¶½￦Ϯ·©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©ϯ￦
￦￦￙¥°©￦³ª￦´°¥²¸￦
ￚ³¸¥°￦§¹¶¶©²¸￦´³¶¸­³²
(B)
￦
Question No. 4
ￔ³²Ο§¹¶¶©²¸￦´³¶¸­³²￦³ª￦²³¸©￦¶©§©­º¥¦°©￦ª¶³±Ό￦
￦￦￙¥°©￦³ª￦´°¥²¸￦
￦￦￙¥°©￦³ª￦©µ¹­´±©²¸￦Ϯ‫ڴڻڵ‬Ζ‫ڴڹڻ‬￦‫ܩ‬￦‫ڶڵ‬Ζ‫ںڴڼ‬ϯ
77
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڶ‬Ζ‫ڷڼڵ‬￦
‫ڴڸڸ‬Ζ‫ڷڼڵ‬￦
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
90,183
Carrying
amount
‫ڴڸڶ‬Ζ‫ڷڼڵ‬￦
‫ڽںڵ‬Ζ‫ڹڴڴ‬
‫ڽڼ‬Ζ‫ںڼڶ‬￦
Ο￦
￦
‫ڴڶ‬Ζ‫ڵڼڶ‬￦
‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ںڴڼ‬￦
168,087
￦
‫ڽڼ‬Ζ‫ںڼڶ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
589,286
￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڷڼڵ‬Ζ‫ںڹڹ‬￦
Chapter 10: Loans and Receivables
ￚ³¸¥°￦²³²Ο§¹¶¶©²¸￦´³¶¸­³²￦
(D)￦
￦
Question No. 5
ￏ²¸©¶©·¸￦­²§³±©￦ª¶³±￦·¥°©￦³ª￦±¥§¬­²©￦
ￏ²¸©¶©·¸￦­²§³±©￦ª¶³±￦·¥°©￦³ª￦´°¥²¸￦Ϯ‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦ ￦‫ڹڷڵ‬Ζ‫ڴڴڴ‬ϯ
ￏ²¸©¶©·¸￦­²§³±©￦ª¶³±￦·¥°©￦³ª￦©µ¹­´±©²¸￦
ￔ©¸￦³º©¶·¸¥¸©±©²¸￦³ª￦­²§³±©￦
(D)￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ C
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦ D
‫ڹ‬Κ￦ D
￦
78
683,556
‫ڴڶ‬Ζ‫ڵڼڶ‬￦
Ϯ‫ڹڸ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڶڵ‬Ζ‫ںڴڼ‬￦
(11,912)
Chapter 12: Inventories
CHAPTER 12: INVENTORIES
PROBLEM 12-1 Cost of Purchase
￦
￦
￈¶³¯©¶¥«©￦§³±±­··­³²￦´¥­¨￦¸³￦¥«©²¸·￦ª³¶￦¥¶¶¥²«­²«￦­±´³¶¸·￦
ￏ±´³¶¸￦¨¹¸­©·￦
ￌ¶©­«¬¸￦¥²¨￦­²·¹¶¥²§©￦³²￦´¹¶§¬¥·©·￦
ￕ¸¬©¶￦¬¥²¨°­²«￦§³·¸·￦¶©°¥¸­²«￦¸³￦­±´³¶¸·
ￚ³¸¥°￦§³·¸￦³ª￦´¹¶§¬¥·©￦ ￦
￦
(B)￦
‫ڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦￦
P1,675,000
￦
­²º³­§©Κ￦
￦
￦
PROBLEM 12-2￦Inventoriable Cost
ￓ¥¸©¶­¥°·￦
ￏ¶¶©§³º©¶¥¦°©￦´¹¶§¬¥·©￦¸¥¼©·
ￒ¥¦³¶￦
ￜ¥¶­¥¦°©￦´¶³¨¹§¸­³²￦³º©¶¬©¥¨￦
ￌ­¼©¨￦´¶³¨¹§¸­³²￦§³·¸·￦
￉¥¶¸¥«©￦­²￦
Total
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬Ζ‫ڴڴڴ‬
(C)￦
PROBLEM 12-3￦Rebates
Question No. 1
ￏ²º³­§©￦´¶­§©￦Ϯ²³￦ￜￇￚ￦­·￦§¬¥¶«©¨￦³²￦¸¬©·©￦«³³¨·ϯ￦
ￒ©··Ό￦￘©¦¥¸©￦³ªª©¶©¨￦¸³￦¸¬©￦©²¸­¸½￦¦½￦¸¬©￦·¹´´°­©¶￦
ￏ²º©²¸³¶­¥¦°©￦§³·¸￦
￦
￦
(B)￦
Question No. 2
ￏ²º©²¸³¶­¥¦°©￦§³·¸￦
￦
￦
(C)￦
￦
￦￦￦￦￦￦￦‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 12-4 FREIGHT TERMS & FOREIGN EXCHANGE
￦
Question No. 1 Free on Board
￦
(A)￦
￦
‫ڻڼڵ‬Ζ‫ڴڴڹ‬￦
Question No. 2 Cost, Insurance and Freight
￦
ￌ³¶ￋ¼￦
Ο￦
￦(D)￦
￦
‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
ￌ³¶ￋ¼￦°³··
Ο￦
79
Chapter 12: Inventories
PROBLEM 12-5 MANUFACTURING COST
￦
Question No. 1
ￜ¥¶­¥¦°©￦§³·¸Ό￦
￦￦
￦￦
￦
￦
ￚ³¸¥°￦§³·¸￦
￦
Question No. 2
ￜ¥¶­¥¦°©￦§³·¸Ό￦
￦￦
￦￦
￦
￦
(C)￦
(C)￦
￦
‫ڵ‬Ζ‫ڴڼڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
(D)￦
￦
￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦￦‫ڴںڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦¹²­¸·ϯ￦
‫ڶ‬￦©¼§°¹¨­²«￦ￜￇￚ￦¼￦‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦¹²­¸·ϯ
￦
ￚ³¸¥°￦§³·¸￦
￦
￦
￦
Question No. 3
ￜ¥¶­¥¦°©￦§³·¸Ό￦
￦￦
￦￦
￦
￦
￦
ￚ³¸¥°￦§³·¸
￦
￦
￦
￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
PROBLEM 12-6 Items to be Included in the Inventory
‫ڵ‬￦ ￏ¸©±·￦­²￦¸¬©￦»¥¶©¬³¹·©￦¨¹¶­²«￦¸¬©￦§³¹²¸￦
ￖ‫ڵ‬Ζ‫ڴڽڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬￦ ￏ¸©±·￦³¹¸￦³²￦§³²·­«²±©²¸￦¥¸￦¥²³¸¬©¶￦§³±´¥²½‫·ك‬￦·¸³¶©
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
ￏ¸©±·￦´¹¶§¬¥·©¨￦ￌￕ￈￦·¬­´´­²«￦´³­²¸￦¸¬¥¸￦¥¶©￦­²￦¸¶¥²·­¸￦¥¸￦
‫ڸ‬￦ ￊ©§©±¦©¶￦‫ڵڷ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬￦ ￌ¶©­«¬¸￦§¬¥¶«©·￦³²￦«³³¨·￦´¹¶§¬¥·©¨￦¥¦³º©￦
‫ڷڵ‬Ζ‫ڴڴڴ‬￦
ￏ¸©±·￦ ·³°¨￦ ¸³￦ ¥²³¸¬©¶￦ §³±´¥²½Ζ￦ ª³¶￦ »¬­§¬￦ ³¹¶￦ §³±´¥²½￦
¬¥·￦·­«²©¨￦¥²￦¥«¶©©±©²¸￦¸³￦¶©´¹¶§¬¥·©￦¥¸￦¥￦·©¸￦´¶­§©￦¸¬¥¸￦
§³º©¶·￦ ¥°°￦ §³·¸·￦ ¶©°¥¸©¨￦ ¸³￦ ¸¬©￦ ­²º©²¸³¶½Κ￦ ￚ³¸¥°￦ §³·¸￦ ³ª￦
‫ڻ‬￦ ±©¶§¬¥²¨­·©￦­·￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￏ¸©±·￦·³°¨￦ￌￕ￈￦¨©·¸­²¥¸­³²￦¸¬¥¸￦¥¶©￦­²￦¸¶¥²·­¸￦¥¸￦ￊ©§©±¦©¶￦
‫ڴڵ‬￦ ‫ڵڷ‬Ζ￦¥¸￦§³·¸￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦
‫ ڸڵ‬ￏ¸©±·￦§¹¶¶©²¸°½￦¦©­²«￦¹·©¨￦ª³¶￦»­²¨³»￦¨­·´°¥½
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬￦ ￏ¸©±·￦³²￦§³¹²¸©¶￦ª³¶￦·¥°©￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڻڵ‬￦ ￏ¸©±·￦­²§°¹¨©¨￦­²￦¸¬©￦§³¹²¸Ζ￦¨¥±¥«©¨￦¥²¨￦¹²·¥°¥¦°©￦
Ϯ‫ڴڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￏ¸©±·￦ ­²￦ ¶©§©­º­²«￦ ¨©´¸ΚΖ￦ ¶©¸¹¶²©¨￦ ¦½￦ §¹·¸³±©¶Ζ￦ ­²￦ «³³¨￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڼڵ‬￦ §³²¨­¸­³²￦Ϯ²³¸￦­²§°¹¨©¨￦­²￦¸¬©￦§³¹²¸ϯ￦
‫ڽڵ‬￦ ￓ©¶§¬¥²¨­·©￦­²º©²¸³¶­©·￦³¹¸￦³²￦¥´´¶³º¥°Ζ￦¥¸￦§³·¸￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￌ­²­·¬©¨￦·´©§­¥°￦¥¶¸­§°©￦«³³¨·Ζ￦±¥¨©￦¸³￦³¶¨©¶￦Ϯ­²§°¹¨©¨￦­²￦
‫ڴڶ‬￦ ¸¬©￦§³¹²¸ϯ￦
￦￦￦￦￦￦￦Ϯ‫ڼڻ‬Ζ‫ڴڴڴ‬ϯ￦
Total
(A)
P2,370,000
￦
￦
￦
80
Chapter 12: Inventories
ￚ¬©￦ª³°°³»­²«￦­¸©±·￦»³¹°¨￦²³¸￦¦©￦¶©´³¶¸©¨￦¥·￦­²º©²¸³¶½Ό￦
‫ڷ‬￦ ￉³·¸￦³ª￦«³³¨·￦·³°¨￦­² ¸¬©￦­²§³±©￦·¸¥¸©±©²¸
‫ں‬￦ ￔ³¸￦¶©´³¶¸©¨￦­²￦¸¬©￦ª­²¥²§­¥°￦·¸¥¸©±©²¸·￦
‫ڼ‬￦ ￉³·¸￦³ª￦«³³¨·￦·³°¨￦­²￦¸¬©￦­²§³±©￦·¸¥¸©±©²¸￦
‫ڽ‬￦ ￉³·¸￦³ª￦«³³¨·￦·³°¨￦­²￦¸¬©￦­²§³±©￦·¸¥¸©±©²¸
‫ڵڵ‬￦ ￇ¨º©¶¸­·­²«￦©¼´Κ￦ￏ²￦¸¬©￦­²§³±©￦·¸¥¸©±©²¸￦
‫ڶڵ‬￦ ￔ³¸￦¶©´³¶¸©¨￦­²￦¸¬©￦ª­²¥²§­¥°￦·¸¥¸©±©²¸·￦
‫ڷڵ‬￦ ￚ©±´³¶¥¶½￦­²º©·¸±©²¸·￦­²￦¸¬©￦§¹¶¶©²¸￦
￦
¥··©¸·￦·©§¸­³²￦³ª￦¸¬©￦¦¥°¥²§©￦·¬©©¸
‫ںڵ‬￦ ￔ³¸￦¶©´³¶¸©¨￦­²￦¸¬©￦ª­²¥²§­¥°￦·¸¥¸©±©²¸·￦
‫ڵڶ‬￦ ￕªª­§©￦·¹´´°­©·￦­²￦¸¬©￦§¹¶¶©²¸￦¥··©¸￦￦
￦
·©§¸­³²￦³ª￦¸¬©￦¦¥°¥²§©￦·¬©©¸
￦￦￦￦￦￦‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦￦￦‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
PROBLEM 12-7￦Accounts Payable
￦
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦
ￍ³³¨·￦¥§µ¹­¶©¨￦­²￦¸¶¥²·­¸Ζ￦ￌￕ￈￦·¬­´´­²«￦´³­²¸￦
ￍ³³¨·￦°³·¸￦­²￦¸¶¥²·­¸￦
ￇ¨®¹·¸©¨￦ￇ§§³¹²¸·￦ￖ¥½¥¦°©
￦
(A)￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬
P1,950,000
￦
ￚ¬©￦®³¹¶²¥°￦©²¸¶½￦³²￦­¸©±￦‫ڶ‬￦»³¹°¨￦­²§°¹¨©￦¸¬©￦ª³°°³»­²«Ό￦
ￖ¹¶§¬¥·©·￦ϑ￦ￏ²º©²¸³¶½￦
￦￦￦￦ￇ§§³¹²¸·￦ￖ¥½¥¦°©￦
To record the purchase on December 20.
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
Query: ￌ³¶￦ ￌϑ￙￦ ´¶©·©²¸¥¸­³²￦ ³²￦ ￊ©§©±¦©¶￦ ‫ڵڷ‬Ζ￦ ­·￦ ¸¬©￦ «³³¨·￦ °³·¸￦ ­²￦ ¸¶¥²·­¸￦ ¦©￦
´¶©·©²¸©¨￦¥·￦´¥¶¸￦³ª￦­²º©²¸³¶½Η
￦
Answer: ￔ³Ζ￦ ·­²§©￦ ¸¬©￦ ­²º©²¸³¶­©·￦ »©¶©￦ °³·¸￦ ­²￦ ¸¶¥²·­¸￦ ¥²¨￦ ­¸￦ ­·￦ ­±´¶³´©¶￦ ¸³￦
¶©´³¶¸￦ ­²º©²¸³¶­©·￦ ¸¬¥¸￦ ­·￦ ²³¸￦ ©¼­·¸­²«￦ Ϯ­Κ©Κ￦ ­¸￦ º­³°¥¸©·￦ ¸¬©￦ ©¼­·¸©²§©￦ ¥··©¶¸­³²ϯΚ￦
ￚ¬¹·￦ ¸¬©￦ ®³¹¶²¥°￦ ©²¸¶½￦ ¥¸￦ ￊ©§©±¦©¶￦ ‫ڵڷ‬￦ ­ª￦ ²³￦ §°¥­±￦ »¥·￦ ª­°©¨￦ ¥²¨￦ ¸¬©￦ §³±±³²￦
§¥¶¶­©¶￦¬¥·￦½©¸￦¸³￦¥§¯²³»°©¨«©￦¸¬©￦§°¥­±￦±¥½￦­²§°¹¨©￦¥Ό￦
￦
ￒ³··￦³²￦«³³¨·￦°³·¸￦­²￦¸¶¥²·­¸￦(preferably presented as
other expense and not as cost of goods sold)￦
￦￦￦￦ￏ²º©²¸³¶½￦ϑ￦ￖ¹¶§¬¥·©·￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
ￇ²¨￦³²￦¸¬©￦²©¼¸￦½©¥¶￦Ϯ￐¥²¹¥¶½￦‫ڹ‬ϯΖ￦»¬©²￦¸¬©￦§°¥­±￦»¥·￦ª­°©¨￦¥²¨￦¥§¯²³»°©¨«©¨￦
¦½￦¸¬©￦§³±±³²￦§¥¶¶­©¶Ζ￦¸¬©￦®³¹¶²¥°￦©²¸¶½￦»­°°￦¦©Ό￦
￉°¥­±·￦ª¶³±￦§³±±³²￦§¥¶¶­©¶￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦ￍ¥­²￦³²￦¶©­±¦¹¶·©±©²¸￦³ª￦°³·¸￦­²º©²¸³¶½￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
To record the claim against common carrier on January 5.
￦
￦
￦
81
Chapter 12: Inventories
PROBLEM 12-8 Consigned Goods
￦
ￏ²º©²¸³¶½￦·¬­´´©¨￦³²￦§³²·­«²±©²¸￦¸³￦ￒ³±¥·³§￦
ￌ¶©­«¬¸￦¦½￦ￊ©·­¶©©￦¸³￦ￒ³±¥·³§￦
ￚ³¸¥°￦ￏ²º©²¸³¶­¥¦°©￦§³·¸￦ ￦
(D)￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
P 378,000
PROBLEM 12-9 Gross method vs. Net method
￦
Date
‫ڵڴ‬ϑ‫ڶڴ‬
￦
CASE NO 1: Gross method
Accounts
ￖ¹¶§¬¥·©·￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦σ‫ڵ‬Ο‫ܫڴڶ‬σϯ￦
￦￦￦ￇ§§³¹²¸·￦´¥½¥¦°©￦
￦
￦
‫ڵڴ‬ϑ‫ڶڵ‬￦
￦
￦
ￇ§§³¹²¸·￦´¥½¥¦°©￦
￦ ￉¥·¬￦Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬￦¼￦σ‫ڵ‬Ο‫ܫڼڽ‬σϯ￦
￦￦￦ￖ¹¶§¬¥·©￦¨­·§³¹²¸￦
￦
￦
‫ڵڴ‬ϑ‫ڸڵ‬￦
￦
ￇ§§³¹²¸·￦´¥½¥¦°©￦
￦￦ ￉¥·¬￦
Debit
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
Credit
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڼڻ‬Ζ‫ڴڴڸ‬￦
‫ڵ‬Ζ‫ڴڴں‬￦
￦
￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
Date
‫ڵڴ‬ϑ‫ڶڴ‬￦
￦
CASE NO 2: Net method
Accounts
ￖ¹¶§¬¥·©·￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦σ‫ڵ‬Ο‫ܫڴڶ‬σ￦
￦￦￦¼￦σ‫ڵ‬Ο‫ܫڶ‬σϯ￦
￦￦￦ￇ§§³¹²¸·￦´¥½¥¦°©￦
Debit
Credit
‫ڼڻ‬Ζ‫ڴڴڸ‬￦
￦
￦
‫ڼڻ‬Ζ‫ڴڴڸ‬￦
ￇ§§³¹²¸·￦´¥½¥¦°©￦
￦￦￦￉¥·¬￦Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬￦¼￦σ‫ڵ‬Ο‫ܫڼڽ‬σϯ￦
‫ڼڻ‬Ζ‫ڴڴڸ‬￦
￦
￦
‫ڼڻ‬Ζ‫ڴڴڸ‬￦
￦
‫ڵڴ‬ϑ‫ڶڵ‬￦
￦
￦
￦
‫ڵڴ‬ϑ‫ڸڵ‬￦
￦
￦
ￇ§§³¹²¸·￦´¥½¥¦°©￦
ￖ¹¶§¬¥·©￦¨­·§³¹²¸￦°³·¸￦￦
￦￦￦￉¥·¬￦￦
SUMMARY OF ANSWERS:
CASE NO. 1
‫ڵ‬Κ B
‫ڶ‬Κ C
‫ڷ‬Κ D
‫ڸ‬Κ A
￦
￦
‫ڼڻ‬Ζ‫ڴڴڸ‬￦
‫ڵ‬Ζ‫ڴڴں‬￦
￦
￦
￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
CASE NO. 2
‫ڹ‬Κ C
‫ں‬Κ C
‫ڻ‬Κ A
‫ڼ‬Κ D
PROBLEM 12-10 Cost Formulas - Different Methods
Question Nos. 1 and 2
Weighted average
￝©­«¬¸©¨￦¥º©¶¥«©￦
‫ܥ‬
¹²­¸￦§³·¸
ￚ³¸¥°￦«³³¨·￦¥º¥­°¥¦°©￦ª³¶￦·¥°©￦Ϯ­²￦´©·³￦º¥°¹©ϯ
ￚ³¸¥°￦«³³¨·￦¥º¥­°¥¦°©￦ª³¶￦·¥°©￦Ϯ­²￦¹²­¸·ϯ
￦
￝©­«¬¸©¨￦¥º©¶¥«©￦
‫ܥ‬
‫ڵ‬Ζ‫ڹڴڵ‬Ζ‫ڴڴڴ‬
82
‫‪Chapter 12: Inventories‬‬
‫¸·‪¹²­¸￦§³‬‬
‫ڴڴڴ‪Ζ‬ڹڼ‬
‫‪￦‬‬
‫‪ϑ¹²­¸￦‬ڷڵ‪￦ￖ‬ܥ‪￝©­«¬¸©¨￦¥º©¶¥«©￦¹²­¸￦§³·¸￦‬‬
‫‪￦‬‬
‫‪(C)￦‬‬
‫‪(C)￦‬‬
‫‪￦P520,000‬ܥ‬
‫‪￦P585,000‬ܥ‬
‫‪Total cost‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڹ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڼڶ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽڸ‬
‫‪ϯ￦‬ڴڹڶ‪Ζ‬ڻڹڶ‪Ϯ‬‬
‫‪￦‬ڴڹڻ‪Ζ‬ڶڷڶ‬
‫‪￦‬ڴڹڶ‪Ζ‬ڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڸڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڷڷ‬
‫‪￦‬ڴ‪580,00‬‬
‫‪ϯ￦‬ڷڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڸ‪ￏ²º©²¸³¶½￦©²¨￦Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڷڵ‪ϯ￦¼￦‬ڴڴڴ‪Ζ‬ڵ ڴڴڴ‪Ζ‬ڵڶܩڴڴڴ‪Ζ‬ڹܩڴڴڴ‪Ζ‬ڴڶ‪￉³·¸￦³ª￦«³³¨·￦·³°¨￦Ϯ‬‬
‫‪￦‬‬
‫‪Question Nos. 3 and 4‬‬
‫‪Moving average‬‬
‫‪Unit cost‬‬
‫‪￦‬ڴڵ‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڵڵ‬
‫‪￦‬ڵڵ‬
‫‪￦‬ڵڵ‬
‫‪￦‬ڸڵ‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڶڵ‬
‫‪￦‬‬
‫‪￦‬ڹڻ‪Κ‬ںڵ‬
‫‪￦‬ڹڵ‬
‫‪Units‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڹڶ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڵڶ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸ‬
‫‪ￖ¹¶§¬¥·©￦‬‬
‫‪￙¥°©￦‬‬
‫‪ￖ¹¶§¬¥·©￦‬‬
‫‪￙¥°©·￦‬‬
‫‪￙¥°©·￦¶©¸¹¶²￦‬‬
‫‪￈¥°¥²§©￦‬‬
‫©·‪ￖ¹¶§¬¥‬‬
‫‪￈¥°¥²§©￦‬‬
‫‪￦¦¥°¥²§©￦‬ڵ‪ￇ´¶­°￦‬‬
‫‪￦‬ڶ‪ￇ´¶Κ￦‬‬
‫©§‪￈¥°¥²‬‬
‫‪￦‬ڸ‪ￇ´¶Κ￦‬‬
‫©§‪￈¥°¥²‬‬
‫‪￦‬ڴڵ‪ￇ´¶Κ￦‬‬
‫©§‪￈¥°¥²‬‬
‫‪￦‬ڹڵ‪ￇ´¶Κ￦‬‬
‫‪￈¥°¥²§©￦‬‬
‫‪￦‬ڻڵ‪ￇ´¶Κ￦‬‬
‫‪￦‬ڼڶ‪ￇ´¶Κ￦‬‬
‫‪￦‬ڼڶ‪ￇ´¶Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪(A)￦‬‬
‫‪(A)￦‬‬
‫‪￦P580,000‬ܥ‬
‫‪￦P525,000‬ܥ‬
‫‪ￏ²º©²¸³¶½￦©²¨￦￦ ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦ ￦‬ڴڹڶ‪Ζ‬ڶڵ‪￦ ￦‬ڴڹڶ‪Ζ‬ڻڹڶ‪￦‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڼڶ‪￉³·¸￦³ª￦«³³¨·￦·³°¨￦Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Question Nos. 5 and 6‬‬
‫‪FIFO‬‬
‫‪Total cost‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڷ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴں‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڶ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڶڹڶ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڷڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڴں‬
‫‪Unit cost‬‬
‫‪￦‬ڴڵ‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڴڵ‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڸڵ‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڸڵ‬
‫‪￦‬ڶڵ‬
‫‪￦‬‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڸڵ‬
‫‪￦‬ڻڵ‬
‫‪￦‬‬
‫‪Units‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڶ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڹ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڵڶ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵ‬
‫‪ￖ¹¶§¬¥·©￦‬‬
‫‪￦‬ڵ‪ￌ¶³±￦ￇ´¶Κ￦‬‬
‫‪￦‬ڶ‪ￌ¶³±￦ￇ´¶Κ￦‬‬
‫‪￦‬‬
‫‪ￖ¹¶§¬¥·©￦‬‬
‫‪￦‬ڶ‪ￌ¶³±￦ￇ´¶Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￙¥°©·￦¶©¸¹¶²￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸ‬
‫‪ￖ¹¶§¬¥·©￦‬‬
‫‪￈¥°¥²§©￦‬‬
‫‪￦¦¥°¥²§©￦‬ڵ‪ￇ´¶­°￦‬‬
‫‪￦‬ڶ‪ￇ´¶Κ￦‬‬
‫‪￦¹²­¸·￦·³°¨ϯ￦‬ڴڴڴ‪Ζ‬ڹڶ‪￦Ϯ‬ڸ‪ￇ´¶Κ￦‬‬
‫‪￦‬ڶ‪￈¥°¥²§©￦ª¶³±￦ￇ´¶Κ￦‬‬
‫‪￦‬ڴڵ‪ￇ´¶Κ￦‬‬
‫‪￦¹²­¸·￦·³°¨ϯ￦‬ڴڴڴ‪Ζ‬ڵڶ‪￦Ϯ‬ڹڵ‪ￇ´¶Κ￦‬‬
‫‪￦‬ڶ‪￈¥°¥²§©￦ª¶³±￦ￇ´¶­°￦‬‬
‫‪￦‬ڴڵ‪￈¥°¥²§©￦ª¶³±￦ￇ´¶­°￦‬‬
‫‪￦‬ڻڵ‪ￇ´¶Κ￦‬‬
‫‪￈¥°¥²§©￦‬‬
‫‪￦‬ڶ‪￈¥°¥²§©￦ª¶³±￦ￇ´¶­°￦‬‬
‫‪￦‬ڴڵ‪￈¥°¥²§©￦ª¶³±￦ￇ´¶­°￦‬‬
‫‪￦‬ڼڶ‪ￇ´¶Κ￦‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬‬
‫‪(B)￦‬‬
‫‪(B)￦‬‬
‫‪ￏ²º©²¸³¶½￦©²¨￦￦ ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦P605,000‬ܥ‬
‫‪￦P500,000‬ܥ ‪ϯ￦‬ڴڴڴ‪Ζ‬ڶڵ‪￦ ￦‬ڴڴڴ‪Ζ‬ڶڹڶ‪￦‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴں‪￦‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪￉³·¸￦³ª￦«³³¨·￦·³°¨￦Ϯ‬‬
‫‪￦‬‬
‫‪Question Nos. 7 and 8‬‬
‫‪ￔ³¸©￦¸¬¥¸￦­²º©²¸³¶½￦¥²¨￦§³·¸￦³ª￦«³³¨·￦·³°¨￦¹²¨©¶￦ￌￏￌￕ￦´©¶­³¨­§￦¥²¨￦´©¶´©¸¹¥°￦­·￦‬‬
‫‪¸¬©￦·¥±©Κ￦‬‬
‫‪￦‬‬
‫‪83‬‬
Chapter 12: Inventories
SUMMARY OF ANSWERS:
‫ڵ‬Κ C
‫ڶ‬Κ C
‫ڷ‬Κ￦ A
‫ڸ‬Κ A
‫ڹ‬Κ B
‫ں‬Κ
B
￦
￦
PROBLEM 12-11 Lower of Cost or Net Realizable Value
Question No. 1 Raw Materials
￙¹´´°½￦³ª￦·¸©©°￦Ϯ¹·©¨￦ª³¶￦±³¸³¶¦­¯©·ϯ￦
￦￦￉³·¸￦
￦￦ￓ³¶©￦´¶³ª­¸¥¦°©￦Ϯ¥·￦­·ϯ￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬
￦￦￦￦‫ڹڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￙¹´´°½￦³ª￦¥°¹±­²¹±￦Ϯ¹·©¨￦ª³¶￦¦­§½§°©·ϯ￦
￦￦￉³·¸￦
￦￦ￓ³¶©￦´¶³ª­¸¥¦°©￦Ϯ§³±´°©¸©¨￦´¶³¨¹§¸ϯ￦
ￚ³¸¥°￦»¶­¸©Ο¨³»²￦
￦
Question No. 2 Work-in-process
ￏ²§³±´°©¸©￦±³¸³¶¦­¯©·￦
￦￦￉³·¸￦
￦￦ￓ³¶©￦´¶³ª­¸¥¦°©￦Ϯ§³±´°©¸©¨￦´¶³¨¹§¸ϯ￦
￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڴں‬Ζ‫ڴڴڴ‬
(D)
￦
￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦
￦￦￦‫ڹ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڴں‬Ζ‫ڴڴڴ‬￦
￝¶­¸©Ο¨³»²￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦￦‫ڴڵڵ‬Ζ‫ڴڴڴ‬￦
(C)
￦
￦
￦
(C)
84
￦
￝¶­¸©Ο¨³»²￦
￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 4 Adjusted COGS
￉³·¸￦³ª￦«³³¨·￦·³°¨￦¦©ª³¶©￦»¶­¸©Ο¨³»²￦
ￇ¨¨Ό￦￝¶­¸©Ο¨³»²
￦￦￘¥»￦±¥¸©¶­¥°·￦
￦￦￝³¶¯Ο­²Ο´¶³§©··￦
￦￦ￌ­²­·¬©¨￦«³³¨·￦
ￇ¨®¹·¸©¨￦§³·¸￦³ª￦«³³¨·￦·³°¨￦
￝¶­¸©Ο¨³»²￦
￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڹڶ‬Ζ‫ڴڴڴ‬
￦
￈­§½§°©·￦
￦￦￉³·¸￦
￦￦ￓ³¶©￦´¶³ª­¸¥¦°©￦Ϯ§³±´°©¸©¨￦´¶³¨¹§¸ϯ￦
ￚ³¸¥°￦»¶­¸©Ο¨³»²￦
8.
‫ڴں‬Ζ‫ڴڴڴ‬
￦￦￦￦‫ڴڹ‬Ζ‫ڴڴڴ‬￦
(C)
￦
Question No. 3 Finished goods
ￓ³¸³¶¦­¯©·￦
￦￦￉³·¸￦
￦￦ￓ³¶©￦´¶³ª­¸¥¦°©￦Ϯ§³±´°©¸©¨￦´¶³¨¹§¸ϯ￦
B
￦
￦
￦￦￦￦‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
￦
ￏ²§³±´°©¸©￦¦­§½§°©·￦
￦￦￉³·¸￦
￦￦ￓ³¶©￦´¶³ª­¸¥¦°©￦Ϯ¥·￦­·ϯ
ￚ³¸¥°￦»¶­¸©Ο¨³»²￦
7.
￦
￦
￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦
Ζ‫ڴڴڴ‬￦
￦
￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
B
Chapter 12: Inventories
PROBLEM 12-12 Purchase Commitment
￦
CASE NO. 1
Accounts
Date
‫ڵڵ‬ϑ‫ڹڵ‬￦
Debit
￦
ￔ³￦©²¸¶½￦
￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬￦
￦
ￒ³··￦³²￦´¹¶§¬¥·©￦§³±±­¸±©²¸￦Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬￦¼￦σ‫ڹڶ‬Ο‫ڴڶ‬σϯ￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦￦
￦
￦ ￦ ￋ·¸­±¥¸©¨￦°­¥¦­°­¸½￦ª³¶￦´¹¶§¬¥·©￦§³±±­¸±©²¸￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦￦
￦
Credit
￦
￦
￦
￦
￦
‫ڷڴ‬ϑ‫ڹڵ‬￦
￦
￦
￦
ￖ¹¶§¬¥·©·￦Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڹڶ‬ϯ￦
ￋ·¸­±¥¸©¨￦°­¥¦­°­¸½￦ª³¶￦´¹¶§¬¥·©￦§³±±­¸±©²¸￦￦
￦￦￦￦ￇ§§³¹²¸·￦´¥½¥¦°©ϑ￉¥·¬￦￦
￦￦￦￦ￍ¥­²￦³²￦´¹¶§¬¥·©￦§³±±­¸±©²¸
￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦￦
CASE NO. 2
Accounts
￦
Date
‫ڵڵ‬ϑ‫ڹڵ‬￦
Debit
￦
Credit
ￔ³￦©²¸¶½￦
￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬￦
ￔ³￦©²¸¶½￦
￦
￦
￦
￦
￦
￦
‫ڷڴ‬ϑ‫ڹڵ‬￦
￦
ￖ¹¶§¬¥·©·￦Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڹڶ‬ϯ￦
￦￦￦ￇ§§³¹²¸·￦´¥½¥¦°©ϑ￉¥·¬￦￦
￦
￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￦
PROBLEM 12-15 Purchase Commitment
￦
Date
‫ڷ‬ϑ‫ڵڷ‬￦
￦
Accounts
Debit
Credit
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬￦ ￒ³··￦³²￦´¹¶§¬¥·©￦§³±±­¸±©²¸￦Ϯ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬Ο‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦￦￦￦ￋ·¸­±¥¸©¨￦°­¥¦­°­¸½￦ª³¶￦´¹¶§¬¥·©￦§³±±­¸±©²¸￦
￦
‫ڸڴ‬ϑ‫ڴڷ‬￦
￦
￦
￦
￦
ￔ³￦©²¸¶½￦
￦
￦
ￖ¹¶§¬¥·©·￦
ￋ·¸­±¥¸©¨￦°­¥¦­°­¸½￦ª³¶￦´¹¶§¬¥·©￦§³±±­¸±©²¸￦￦
￦￦￦￦ￇ§§³¹²¸·￦´¥½¥¦°©ϑ￉¥·¬￦￦
￦￦￦￦ￍ¥­²￦³²￦´¹¶§¬¥·©￦§³±±­¸±©²¸￦
￦
￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦ ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ A
￦
￦
PROBLEM 12-13 Inventory Estimation - Gross Profit Rate Method
￦
￙¥°©·￦
ￒ©··Ό￦￙¥°©·￦¶©¸¹¶²·￦
ￔ©¸￦￙¥°©·￦©¼§°¹¨­²«￦￙¥°©·￦¨­·§³¹²¸￦
ￓ¹°¸­´°½￦¦½Ό￦￉³·¸￦¶¥¸­³￦Ϯ‫ڵ‬Ο‫ܫڴڷ‬ϯ￦
￉³·¸￦³ª￦ￍ³³¨·￦·³°¨￦
‫ڷ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڷ‬Ζ‫ڴڻڷ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڻ‬￦
￦‫ڶ‬Ζ‫ڽڹڷ‬Ζ‫ڴڴڴ‬￦￦
￦
ￏ²º©²¸³¶½Ζ￦￐¥²¹¥¶½￦‫ڵ‬￦
ￇ¨¨Ό￦ￔ©¸￦ￖ¹¶§¬¥·©·￦
￦￦￦￦￦￦￦￦￦￦ￖ¹¶§¬¥·©·￦
￦￦￦￦￦￦￦￦￦￦ￇ¨¨Ό￦ￌ¶©­«¬¸Ο­²￦
￦
‫ڶ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦￦
‫ڴں‬Ζ‫ڴڴڴ‬￦￦
85
‫ڴڹں‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
Chapter 12: Inventories
￦￦￦￦￦￦￦￦￦￦ￒ©··Ό￦ￖ¹¶§¬¥·©￦¶©¸¹¶²·￦
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Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬ϯ￦￦
￦
￦
￦
￦
(A)
‫ڶ‬Ζ‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦￦
‫ڶ‬Ζ‫ڴڷڽ‬Ζ‫ڴڴڴ‬￦￦
Ϯ‫ڶ‬Ζ‫ڽڹڷ‬Ζ‫ڴڴڴ‬ϯ￦￦
￦‫ڵڻڹ‬Ζ‫ڴڴڴ‬￦￦
Ϯ‫ڴڶڸ‬Ζ‫ڴڴڴ‬ϯ￦￦
151,000
PROBLEM 12-14 Inventory Estimation: Average Method - Retail Method
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￉³±´¹¸¥¸­³²￦³ª￦§³·¸￦¶¥¸­³Ό￦
Cost
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦￦
‫ڵ‬Ζ‫ڹڶڷ‬Ζ‫ڴڴڴ‬￦
Ο￦
￦Ο￦
‫ڵ‬Ζ‫ڹڻڹ‬Ζ‫ڴڴڴ‬￦￦
ￏ²º©²¸³¶½￦¥¸￦￐¥²¹¥¶½￦‫ڵ‬
ￖ¹¶§¬¥·©·￦
ￔ©¸￦±¥¶¯¹´·￦
ￔ©¸￦±¥¶¯¨³»²·￦
ￚ³¸¥°·
Retail
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦￦
‫ڵ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦￦
Ϯ‫ڹڻ‬Ζ‫ڴڴڴ‬ϯ￦￦
‫ڶ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦￦
￉³·¸￦¶¥¸­³￦Ϯ‫ڵ‬Ζ‫ڹڻڹ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڶ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦‫ܫڴڻ‬￦
￉³±´¹¸¥¸­³²￦³ª￦ￏ²º©²¸³¶½￦©²¨￦¥¸￦¶©¸¥­°￦
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￦￦￦￦￦￦￦￦￦￦ￋ·¸­±¥¸©¨￦²³¶±¥°￦·¬³´°­ª¸­²«￦°³··©·￦
ￏ²º©²¸³¶½￦©²¨￦¥¸￦¶©¸¥­°￦
‫ڶ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬
‫ڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
ￖ￦‫ڹڶں‬Ζ‫ڴڴڴ‬￦
￉³±´¹¸¥¸­³²￦³ª￦￉³·¸￦³ª￦«³³¨·￦·³°¨￦
ￚ³¸¥°￦«³³¨·￦¥º¥­°¥¦°©￦ª³¶￦·¥°©￦¥¸￦§³·¸
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￉³·¸￦³ª￦￙¥°©·￦
￦
￦
￦
(B)￦
‫ڵ‬Ζ‫ڹڻڹ‬Ζ‫ڴڴڴ‬￦
‫ڻڷڸ‬Ζ‫ڴڴڹ‬￦
1,137,500
PROBLEM 12-15 Inventory Estimation: FIFO Method - Retail Method
￦
￉³±´¹¸¥¸­³²￦³ª￦§³·¸￦¶¥¸­³Ό￦
Cost
‫ڶڽڶ‬Ζ‫ڴڴڹ‬￦
Ο￦
￦Ο￦
‫ڶڽڶ‬Ζ‫ڴڴڹ‬￦￦
ￖ¹¶§¬¥·©·￦
ￔ©¸￦±¥¶¯¹´·
ￔ©¸￦±¥¶¯¨³»²·￦
ￚ³¸¥°·￦
Retail
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦￦
Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬ϯ￦￦
‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦￦
￉³·¸￦¶¥¸­³￦Ϯ‫ڶڽڶ‬Ζ‫ڴڴڹ‬￦ϑ￦‫ڴڹڸ‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦‫ܫڹں‬￦
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86
‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
ￖ￦‫ڹڻڵ‬Ζ‫ڴڴڴ‬￦
Chapter 12: Inventories
ￓ¹°¸­´°½Ό￦￉³·¸￦¶¥¸­³￦
ￏ²º©²¸³¶½￦©²¨￦¥¸￦§³·¸￦
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￦
(A)￦
￦
PROBLEM 12-16
Transaction
Delima Company
‫ڵ‬Κ ￙¬­´±©²¸￦³ª￦
ￔ³￦©²¸¶½￦
«³³¨·￦
￦
￦
‫ڶ‬Κ
Debit
￦
￉¥·¬
￦￦￦￦ￇϑￖ ￦´¶³¨¹§¸￦ª­²¥²§­²«￦
￦
￦
￦
￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬
￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
ￇϑￖ ￦´¶³¨¹§¸￦ª­²¥²§­²«￦
ￌ­²¥²§­²«￦§³·¸￦
￦￦￦￦￉¥·¬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬
￦
￦
￦
‫ڵ‬Ζ‫ڴڼں‬Ζ‫ڴڴڴ‬￦
￦
Transaction
‫ڵ‬Κ ￙¬­´±©²¸￦³ª￦
«³³¨·￦
Financing Company
ￔ³￦©²¸¶½￦
￦
Debit
Credit
￦
￦
‫ڶ‬Κ
￘©´¥½±©²¸￦³ª￦
¥±³¹²¸￦
¦³¶¶³»©¨￦
Credit
￦
￦
￦
￘©§©­´¸￦³ª￦§¥·¬
￦
‫ڷ‬Κ
‫ܫڹں‬￦
P113,750￦
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‫ڷ‬Κ
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￦
￦
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‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڵ‬Ζ‫ڴڼں‬Ζ‫ڴڴڴ‬
￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
PROBLEM 12-17
Question No. 1
ￇ￦ ￋￏ￦³º©¶￦Ϯￖ‫ڽڶڵ‬Οￖ‫ڽڵڵ‬ϯ￦¼￦‫ڸ‬Ζ‫ڴڴڴ‬￦
￈￦ ￋￏ￦¹²¨©¶￦
￉￦ ￋￏ￦³º©¶
ￕº©¶·¸¥¸©±©²¸￦³ª￦©²¨­²«￦­²º©²¸³¶½￦
￦
Question No. 2
ￊΚ￦ ￋ²¨­²«￦­²º©²¸³¶½￦¹²¨©¶·¸¥¸©¨￦
￦
￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦￦
￦Ϯ‫ڴڻ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦￦
70,000
(C)
(140,000)
(B)
Question Nos. 3 and 4
￦
ￇΚ￦
￈Κ￦
￉Κ￦
ￊΚ
￦
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦
ￋￏ￦³º©¶Ζ￦ￔￏ￦³º©¶￦Ϯￖ‫ڽڶڵ‬Οￖ‫ڽڵڵ‬ϯ￦¼￦‫ڸ‬Ζ‫ڴڴڴ‬
ￋￏ￦¹²¨©¶Ζ￦ￔￏ￦¹²¨©¶￦￦
ￋￏ￦³º©¶Ζ￦ￔￏ￦³º©¶￦
ￋￏ￦¹²¨©¶Ζ￦ￔￏ￦¹²¨©¶￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©·￦
￦
87
2015
￦‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ
￦‫ڴڻ‬Ζ‫ڴڴڴ‬￦
￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦930,000
(A)
2016
￦‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦￦
￦‫ڴڸ‬Ζ‫ڴڴڴ‬￦￦
￦Ϯ‫ڴڻ‬Ζ‫ڴڴڴ‬ϯ￦
￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦￦
￦‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦￦
1,410,000
(C)
Chapter 12: Inventories
Question No. 5
ￛ²¥¨®¹·¸©¨￦²©¸￦­²§³±©￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڵܩڴڴڴ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ©··Ό￦ￇ¨®¹·¸©¨￦²©¸￦­²§³±©￦Ϯ‫ڴڷڽ‬Ζ‫ڵܩڴڴڴ‬Ζ‫ڴڵڸ‬Ζ‫ڴڴڴ‬ϯ￦
ￔ©¸￦¥¨®¹·¸±©²¸￦¸³￦­²§³±©Ο¹²¨©¶·¸¥¸©¨￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦￦
‫ڶ‬Ζ‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦￦
(140,000)
￦
(D)
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ C
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ A
‫ڸ‬Κ￦
C
‫ڹ‬Κ￦
D
￦
PROBLEM 12-18
￦
Question Nos. 1 and 2
￦
￈¥°¥²§©·￦´¶­³¶￦¸³￦¥¨®¹·¸±©²¸￦
ￇ¨¨Ό￦ￍ³³¨·￦­²￦¸¶¥²·­¸￦·³°¨Ζ￦ￌￕ￈￦¨©·¸­²¥¸­³²￦￦
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ￒ©··Ό￦«³³¨·￦¬©°¨￦³²￦§³²·­«²±©²¸￦
ￇ¨¨Ό￦¹²¶©§³¶¨©¨￦´¹¶§¬¥·©
ￇ¨¨Ό￦ￍ³³¨·￦­²￦¸¶¥²·­¸￦´¹¶§¬¥·©¨Ζ￦ￌￕ￈￦·¬­´´­²«￦´³­²¸￦
ￇ¨¨Ό￦ￍ³³¨·￦³¹¸￦³²￦§³²·­«²±©²¸￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©·￦
￦
Ledger
Physical
Balance
Count
ￖ￦‫ڸڵڷ‬Ζ‫ڴڴڼ‬￦ ￖ￦‫ڷڽڶ‬Ζ‫ڴڴں‬￦
‫ڷ‬Ζ‫ڴڴڶ‬￦
‫ڷ‬Ζ‫ڴڴڶ‬￦
Ϯ￦￦￦￦￦￦‫ڼ‬Ζ‫ڴڴڸ‬ϯ￦
Ο￦
Ϯ￦￦￦￦￦￦‫ں‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
Ο￦ Ϯ￦￦￦￦￦￦‫ڼ‬Ζ‫ڴڴڼ‬ϯ￦
‫ڷ‬Ζ‫ڴڸں‬Ο￦
Ο￦
￦
‫ڵ‬Ζ‫ڴڴں‬￦
Ο￦
‫ڸڵ‬Ζ‫ڴڴڼ‬￦
P 307,240 P 304,400
(A)
(C)
Question No. 3
ￇ¨®¹·¸©¨￦¦¥°¥²§©·Ζ￦´©¶￦°©¨«©¶￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©·Ζ￦´¬½·­§¥°￦§³¹²¸￦
ￏ²º©²¸³¶½￦·¬³¶¸¥«©￦
ￖ￦￦‫ڻڴڷ‬Ζ‫ڴڸڶ‬￦
￦￦￦￦￦‫ڸڴڷ‬Ζ‫ڴڴڸ‬￦
P 2,840
￦
￦
(B)
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ C
‫ڷ‬Κ￦ B
PROBLEM 12-19
￦
Note to the professor: ￛ·©￦ ¸¬©￦ ª³°°³»­²«￦ «¹­¨©￦ µ¹©·¸­³²·￦ ­²￦ ¥²·»©¶­²«￦ ¸¬­·￦
µ¹©·¸­³²Ό
‫ڵ‬Κ Accounts Payable and related accounts
￝¥·￦¸¬©¶©￦¥￦º¥°­¨￦´¹¶§¬¥·©Η￦
￝¥·￦¸¬©￦´¹¶§¬¥·©￦¶©§³¶¨©¨Η￦
￝©¶©￦¸¬©￦­²º©²¸³¶­©·￦ￏￔ￉ￒￛￊￋￊ￦­²￦¸¬©￦§³¹²¸Η￦
‫ڶ‬Κ Accounts Receivable and related accounts
￝¥·￦¸¬©¶©￦¥￦º¥°­¨￦·¥°©Η￦
￝¥·￦¸¬©￦·¥°©￦¶©§³¶¨©¨Η￦
￝©¶©￦¸¬©￦­²º©²¸³¶­©·￦ￋ￞￉ￒￛￊￋￊ￦­²￦¸¬©￦§³¹²¸Η￦
88
Chapter 12: Inventories
SOLUTION:
￦
‫ڽڻں‬
‫ڴڼں‬
‫ڵڼں‬￦
‫ڶڼں‬
‫ڷڼں‬￦
‫ڸڼں‬￦
‫ڹڼں‬
‫ںڼں‬￦
‫ڴڵڷ‬
‫ڵڵڷ‬
￦
‫ڶڵڷ‬￦
￦‫ڷڵڷ‬￦
‫ڸڵڷ‬
‫ڹڵڷ‬
‫ںڵڷ‬￦
‫ڻڵڷ‬
￦‫ڼڵڷ‬￦
￦
￦
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©·￦
￦
￦
￦
ￖ¹¶§¬￦ ³º©¶Ζ￦ ￉ￕ￙￦ ³º©¶Ζ￦ ￔￏ￦
¹²¨©¶￦
ￋￏ￦ ³º©¶Ζ￦ ￉ￕ￙￦ ¹²¨©¶Ζ￦ ￔￏ￦
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ￋￏ￦ ³º©¶Ζ￦ ￉ￕ￙￦ ¹²¨©¶Ζ￦ ￔￏ￦
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ￖ¹¶§¬￦¹²¨©¶Ζ￦ￔￏ￦³º©¶￦
ￔ³Ζ￦ￔ³Ζ￦ￔ³
ￔ³Ζ￦ￔ³Ζ￦ￔ³￦
￟©·Ζ￦￟©·Ζ￦￟©·￦
￙¥°©·￦³º©¶Ζ￦ￔￏ￦³º©¶
ￋￏ￦ ¹²¨©¶Ζ￦ ￔￏ￦ ¹²¨©¶￦ Ϯ‫ڴںڹ‬￦ ¼￦
‫ܫڴڻ‬ϯ￦
￙¥°©·￦³º©¶Ζ￦ￔￏ￦³º©¶￦
ￋￏ￦¹²¨©¶Ζ￦ￔￏ￦¹²¨©¶￦Ϯ‫ڵڷ‬Ζ‫ڴڸڽ‬￦
¼￦‫ܫڴڻ‬ϯ￦
￙¥°©·￦³º©¶Ζ￦ￔￏ￦³º©¶￦
ￋￏ￦ ¹²¨©¶Ζ￦ ￔￏ￦ ¹²¨©¶￦ Ϯ‫ں‬Ζ‫ڴڹڷ‬￦
¼￦‫ܫڴڻ‬ϯ￦
￙¥°©·￦³º©¶Ζ￦ￔￏ￦³º©¶
ￔ³Ζ￦ￔ³Ζ￦ￔ³
ￔ³Ζ￦ￔ³Ζ￦ￔ³￦
ￔ³Ζ￦ￔ³Ζ￦ￔ³
￦
ￔ©¸￦¥¨®¹·¸±©²¸￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©·
￦
Ending
Inventory
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
Sales
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
Purchases
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
AP
‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
Net
Income
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
Ϯ‫ںڸ‬Ζ‫ڴڸڻ‬ϯ￦
Ϯ‫ںڸ‬Ζ‫ڴڸڻ‬ϯ￦
Ϯ‫ںڸ‬Ζ‫ڴڸڻ‬ϯ￦
Ϯ‫ںڸ‬Ζ‫ڴڸڻ‬ϯ￦
￦
￦
￦
‫ںڸ‬Ζ‫ڴڸڻ‬￦
Ϯ‫ڸ‬Ζ‫ڴڴڹ‬ϯ￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
Ϯ‫ڴںڹ‬ϯ￦
￦
‫ڵ‬Ζ‫ڴںڴ‬￦
￦
￦
￦
￦
￦
‫ڵ‬Ζ‫ڴںڴ‬￦
￦
￦
￦
￦
Ϯ‫ڸ‬Ζ‫ڴڴڹ‬ϯ￦
Ϯ‫ڵ‬Ζ‫ڴںڴ‬ϯ￦
‫ڶڽڷ‬￦
￦
￦
Ϯ‫ڵڷ‬Ζ‫ڴڸڽ‬ϯ￦
￦
￦
￦
￦
‫ڶڽڷ‬￦
Ϯ‫ڵڷ‬Ζ‫ڴڸڽ‬ϯ￦
‫ڶڶ‬Ζ‫ڼڹڷ‬￦
￦
￦
Ϯ‫ں‬Ζ‫ڴڹڷ‬ϯ￦
￦
￦
￦
￦
‫ڶڶ‬Ζ‫ڼڹڷ‬￦
Ϯ‫ں‬Ζ‫ڴڹڷ‬ϯ￦
‫ڸ‬Ζ‫ڹڸڸ‬￦
￦
￦
￦
￦
￦
Ϯ‫ڸڶ‬Ζ‫ڹڸڴ‬ϯ￦
525,955
(A)
￦
Ϯ‫ڵ‬Ζ‫ڴڷڽ‬ϯ￦
￦
￦
￦
￦
Ϯ‫ڴڸ‬Ζ‫ڴڼڻ‬ϯ￦
959,220
(A)
￦
￦
￦
￦
￦
￦
Ϯ‫ڹڸ‬Ζ‫ڴڼں‬ϯ￦
554,320
(A)
￦
￦
￦
￦
￦
￦
Ϯ‫ڹڸ‬Ζ‫ڴڼں‬ϯ￦
404,320
(A)
‫ڸ‬Ζ‫ڹڸڸ‬￦
Ϯ‫ڵ‬Ζ‫ڴڷڽ‬ϯ
Ϯ‫ڴںڹ‬ϯ
Ϯ‫ڽڵ‬Ζ‫ڹڸڵ‬ϯ￦
100,855
(D)
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ A
‫ڸ‬Κ￦
A
‫ڹ‬Κ￦
D
PROBLEM 12-20
￦
Ending
inventory
ￛ²¥¨®¹·¸©¨￦
¦¥°¥²§©￦
ￇ￦
￈￦
￉￦
ￊ￦
ￋ￦
ￇ¨®¹·¸©¨￦
￦
ￖ‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڸڵ‬Ζ‫ڴڴڴ‬￦
Ϯ￦￦￦‫ڸڶ‬Ζ‫ڴڴڴ‬ϯ￦
P 250,000
(A)
Accounts
receivable
Accounts
payable
Sales
ￖ‫ڸڴڵ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڼڷڵ‬Ζ‫ڴڴڴ‬￦
￦
Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ
Ϯ‫ڸں‬Ζ‫ڴڴڴ‬ϯ￦
￦
Ϯ‫ںڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦
￦
P24,000
P108,000
(C)
(D)
ￖ‫ڵ‬Ζ‫ڴڵڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
Ϯ‫ڸں‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ںڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
P930,000
(D)
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ C
‫ڷ‬Κ￦ D
‫ڸ‬Κ￦
D
89
‫ڹ‬Κ￦
A
Net income
ￖ‫ڴڼڵ‬Ζ‫ڴڴڸ‬￦
￦￦￦￦￦￦‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦Ϯ‫ڸڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڶ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ￦￦￦￦￦‫ڸڶ‬Ζ‫ڴڴڴ‬ϯ￦
P160,400
(A)
Chapter 12: Inventories
PROBLEM 12-21
￦
Inventory
ￛ²¥¨®¹·¸©¨￦
¦¥°¥²§©·￦
ￇ
￈￦
￉
ￊ￦
ￋ
ￌ￦
ￍ￦
ￎ
ￏ￦
￐￦
￦
Adjusted
balances
Accounts
payable
Accounts
Receivable
Net Sales
Net
Purchases
Net income
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڸڷ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
‫ڴں‬Ζ‫ڴڴڴ‬￦￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
‫ڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڴں‬Ζ‫ڴڴڴ‬￦￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ο
Ο
Ο
‫ڴڸ‬Ζ‫ڴڴڴ‬
Ο
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ
Ϯ‫ڼں‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ
Ο￦
Ο￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڼں‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڽ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦￦
‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
‫ڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڴں‬Ζ‫ڴڴڴ‬￦￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
Ο
‫ڹڷ‬Ζ‫ڴڴڴ‬
Ο
‫ڹڵ‬Ζ‫ڴڴڴ‬
‫ڴڵ‬Ζ‫ڴڴڴ‬
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ
Ϯ‫ڸڷ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ
Ϯ‫ڴڽ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
368,000
464,000
932,000
3,842,000
2,564,000
496,000
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ C
‫ڶ‬Κ￦ C
‫ڷ‬Κ￦ A
‫ڸ‬Κ￦
A
‫ڹ‬Κ￦
D
‫ں‬Κ￦
D
￦
PROBLEM 12-22
￦
Questions No. 1 to 5
‫ںڵڴڶ‬￦ￖ¹¶§¬¥·©·￦¹²¨©¶Ζ￦￉ￍ￙￦
¹²¨©¶Ζ￦ￔￏ￦³º©¶Ζ￦￘ￋ￦³º©¶￦
‫ڻڵڴڶ‬￦ￖ¹¶§¬¥·©·￦³º©¶Ζ￦￉ￍ￙￦
³º©¶￦
‫ںڵڴڶ‬￦ￋￏ￦¹²¨©¶Ζ￦ￔￏ￦¹²¨©¶Ζ￦￘ￋ￦
¹²¨©¶￦
‫ڻڵڴڶ‬￦￈ￏ￦¹²¨©¶Ζ￦￉ￍ￙￦¹²¨©¶￦
￙¥°©·￦¹²¨©¶￦
ￖ¹¶§¬¥·©·￦¹²¨©¶Ζ￦￉ￍ￙￦¹²¨©¶
ￋￏ￦¹²¨©¶Ζ￦￉ￍ￙￦³º©¶￦
ￖ¹¶§¬¥·©·￦¹²¨©¶Ζ￦￉ￍ￙￦¹²¨©¶￦
ￋￏ￦¹²¨©¶Ζ￦￉ￍ￙￦³º©¶￦
Total
R/E
Sales
‫ںڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
￦
￦
￦
￦
‫ںڷ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڶڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
4,000
EI
A/P
CGS
￦
￦ Ϯ‫ڶڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
￦
￦ Ϯ‫ڸڶ‬Ζ‫ڴڴڴ‬ϯ￦ Ϯ‫ڸڶ‬Ζ‫ڴڴڴ‬ϯ
￦
Ϯ‫ڼ‬Ζ‫ڴڴڴ‬ϯ￦
￦
‫ڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
￦
Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
￦
‫ڸ‬Ζ‫ڴڴڴ‬￦
(20,000) (12,000) (28,000) (12,000)
￦
Legend:
￈ￏ￦Ο￦￈©«­²²­²«￦­²º©²¸³¶½￦
ￋￏ￦Ο￦ￋ²¨­²«￦­²º©²¸³¶½￦
ￔￏ￦Ο￦ￔ©¸￦ￏ²§³±©￦
￉ￍ￙￦Ο￦￉³·¸￦³ª￦«³³¨·￦·³°¨￦
￘ￋ￦Ο￦￘©¸¥­²©¨￦©¥¶²­²«·￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ںڵڴڶ‬￦³¶￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڻڵڴڶ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬￦ ￦³º©¶·¸¥¸©¨￦
Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦ ￦¹²¨©¶·¸¥¸©¨￦
￦
Note:￦ￚ¬©￦©ªª©§¸￦³ª￦©¶¶³¶·￦³²￦ￊ©§©±¦©¶￦‫ںڵڴڶ‬￦¥²¨￦￐¥²¹¥¶½￦‫ڻڵڴڶ‬￦¬¥·￦²³￦©ªª©§¸￦³²￦
¸¬©￦ ©²¨­²«￦ ¦¥°¥²§©￦ ³ª￦ ¸¬©￦ ¥§§³¹²¸·￦ ´¥½¥¦°©￦ ³²￦ ￊ©§©±¦©¶￦ ‫ڵڷ‬Ζ￦ ‫ڻڵڴڶ‬￦ ·­²§©￦ ¸¬©￦
´¥½¥¦°©￦­·￦©¼´©§¸©¨￦¸³￦¦©￦·©¸¸°©¨￦¦©ª³¶©￦¸¬©￦©²¨￦³ª￦¸¬©￦½©¥¶Κ￦
90
Chapter 12: Inventories
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ C
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦
D
‫ڹ‬Κ￦
C
PROBLEM 12-23
￦
Question No. 1
￙¥°©·￦Ϯ‫ڹڻڸ‬Ζ‫ڴڴڴ‬ϑ‫ܫڴڼ‬ϯ
ￒ©··Ό￦￉³·¸￦³ª￦·¥°©·￦
ￍ¶³··￦´¶³ª­¸￦
P593,750
￦￦￦￦‫ڹڻڸ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦‫ڼڵڵ‬Ζ‫ڴڹڻ‬￦￦
‫ܫڴڴڵ‬￦
‫ܫڴڼ‬￦
‫ܫڴڶ‬￦
Inventory (in units)
￈©«Κ￦￈¥°¥²§©￦Ϯ‫ڴں‬Ζ‫ڴڴڴ‬ϑￖ‫ڷ‬ϯ￦
20,000
‫ڹڶ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦(squeeze) ³¶￦
Ϯ‫ڹڶڵ‬Ζ‫ڴڴڴ‬ϑ‫ڹ‬ϯ￦
95,000 ￉³·¸￦³ª￦·¥°©·￦Ϯ‫ڹڻڸ‬Ζ‫ڴڴڴ‬ϑ‫ڹ‬ϯ￦
ￖ¹¶§¬¥·©·￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦ ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
Inventory (in peso amount)
￈©«Κ￦￈¥°¥²§©￦(squeeze)￦
ￖ¹¶§¬¥·©·￦
‫ڴں‬Ζ‫ڴڴڴ‬￦ 125,000 ￈¥°¥²§©￦©²¨￦(squeeze)￦
‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦ ‫ڹڻڸ‬Ζ‫ڴڴڴ‬￦ ￉³·¸￦³ª￦·¥°©·￦
ￚ³¸¥°￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬
￦
￝©­«¬¸©¨￦¥º©¶¥«©￦¹²­¸￦§³·¸￦￦‫ܥ‬￦ￚￍￇ￙￦Ϯ´©·³ϯ￦ϑ￦ￚￍￇ￙￦Ϯ¹²­¸·ϯ￦
￦
￝©­«¬¸©¨￦¥º©¶¥«©￦¹²­¸￦§³·¸￦Ϯￖ‫ڴڴں‬Ζ‫ڴڴڴ‬ϑ‫ڴڶڵ‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦P5/unit
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦
A
‫ڹ‬Κ￦
B
PROBLEM 12-24
￦
Question No. 1
ￚ¬©￦ §¹±¹°¥¸­º©￦ ©ªª©§¸￦ ³²￦ §¬¥²«©￦ ­²￦ ¥§§³¹²¸­²«￦ ´³°­§½￦ ³²￦ ￐¥²¹¥¶½￦ ‫ڵ‬Ζ￦ ‫ںڵڴڶ‬￦ ³¶￦
ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڹڵڴڶ‬￦￘©¸¥­²©¨￦ￋ¥¶²­²«·￦­·￦understatement of 100,000Ζ￦»¬­§¬￦­·￦
¸¬©￦¹²¨©¶·¸¥¸©±©²¸￦³ª￦ￋ²¨­²«￦ￏ²º©²¸³¶½￦³²￦ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڹڵڴڶ‬Κ￦ (B)￦
￦
Question No. 2
ￖ‫ڷ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦­²§³±©￦ ￦»©­«¬¸©¨￦¥º©¶¥«©￦
￈©«­²²­²«￦­²º©²¸³¶½￦¹²¨©¶Ζ￦￉ￍ￙￦¹²¨©¶Ζ￦ￔ©¸￦­²§³±©￦³º©¶￦
Ϯ‫ڴڹڵ‬Ζ‫ڴڴڴ‬ϯ
ￋ²¨­²«￦­²º©²¸³¶½￦¹²¨©¶Ζ￦￉ￍ￙￦³º©¶Ζ￦ￔ©¸￦­²§³±©￦¹²¨©¶￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￇ¨®¹·¸©¨￦²©¸￦­²§³±©￦ ￦ￌￏￌￕ￦
￦
￦
￦
(B)￦
ￖ‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
￉³±´¹¸¥¸­³²￦³ª￦¹²­¸·￦·³°¨Ό￦
￈©«­²²­²«￦­²º©²¸³¶½￦ ￦¹²­¸·￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
91
Chapter 12: Inventories
ￇ¨¨Ό￦ￚ³¸¥°￦´¹¶§¬¥·©·￦ ￦¹²­¸·￦
ￚ³¸¥°￦«³³¨·￦¥º¥­°¥¦°©￦ª³¶￦·¥°©￦ ￦¹²­¸·￦
ￒ©··Ό￦ￛ²­¸·￦·³°¨￦Ϯￖ‫ں‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ϑ￦ￖ‫ڴڼ‬ϑ¹²­¸ϯ
ￋ²¨­²«￦­²º©²¸³¶½￦­²￦¹²­¸·￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
ￚ¬©￦‫ڴڷ‬Ζ‫ڴڴڴ‬￦©²¨­²«￦­²º©²¸³¶½￦§³±©·￦ª¶³±￦¸¬©￦°¥·¸￦¸»³￦´¹¶§¬¥·©·￦¥·￦ª³°°³»·Ό￦
Units
Unit cost Total cost
¸¬
ￌ¶³±￦‫ ڸ‬￦µ¹¥¶¸©¶￦´¹¶§¬¥·©·￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڼں‬￦
‫ڴڼں‬Ζ‫ڴڴڴ‬￦
ￌ¶³±￦‫ ¨¶ڷ‬µ¹¥¶¸©¶￦´¹¶§¬¥·©·
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ ںں‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
(B)
2,000,000
￦
Question No. 4
￉³·¸￦Ϯ¶©ª©¶￦¸³￦²³Κ￦‫ڷ‬ϯ￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦¶©¥°­¾¥¦°©￦º¥°¹©￦σϮￖ‫ڴڻ‬￦ ￖ‫ڹ‬ϯ￦¼￦‫ڴڷ‬Ζ‫ڴڴڴ‬σ￦
‫ڵ‬Ζ‫ڴڹڽ‬Ζ‫ڴڴڴ‬
ￒ³··￦³²￦­²º©²¸³¶½￦»¶­¸©Ο¨³»²￦ ￦
￦
￦
(B)￦
50,000
￦
Question No. 5
￈©«­²²­²«￦­²º©²¸³¶½￦ ￦ￌￏￌￕ￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￔ©¸￦ￖ¹¶§¬¥·©·￦Ϯￖ‫ں‬Ζ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڼڽ‬Ζ‫ڴڴڴ‬ϯ￦
ￚ³¸¥°￦«³³¨·￦¥º¥­°¥¦°©￦ª³¶￦·¥°©
‫ں‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬
ￒ©··Ό￦ￋ²¨­²«￦­²º©²¸³¶½￦¥¸￦§³·¸￦Ϯ·©©￦²³Κ￦‫ڷ‬ϯ￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦³ª￦«³³¨·￦·³°¨￦¥¸￦§³·¸￦
‫ڸ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￒ³··￦³²￦­²º©²¸³¶½￦»¶­¸©Ο¨³»²￦Ϯ·©©￦²³Κ￦‫ڸ‬ϯ￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦³ª￦«³³¨·￦·³°¨￦¥ª¸©¶￦­²º©²¸³¶½￦»¶­¸©Ο¨³»²￦
￦
(A)￦
4,150,000
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦
B
‫ڹ‬Κ￦
PROBLEM 12-25
￦
Question No. 1
Ϯ‫ڴڵ‬Ζ‫ڴڴڹ‬￦Ο￦‫ڵ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڷ‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦‫ڶڵ‬Ζ‫ڴڴڴ‬￦¹²­¸·
No. of units Unit cost
￦￦￦￦￦￦￦￦‫ڷ‬Ζ‫ڴڴڴ‬￦
‫ڸڵ‬￦
￦￦￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڴڴ‬￦
‫ڷڵ‬
￦￦￦￦￦￦￦￦‫ڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬￦
‫ںڵ‬￦
￦￦￦￦￦￦‫ڷ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڶڵ‬Ζ‫ڴڴڴ‬￦ ￦
Total
￦ￖ￦￦￦‫ڶڸ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦‫ںڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦‫ڴں‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦‫ڼڸ‬Ζ‫ڴڴڴ‬￦
P 176,000
￦
￦
￦
￦
(A)
Question No. 2
Ϯ‫ڸ‬Ζ‫ڴڴںܩڴڴڻܩڴڴڹ‬ϯ‫ڹܥ‬Ζ‫ڴڴڼ‬￦¹²­¸·
92
A
‫‪Chapter 12: Inventories‬‬
‫‪￦‬‬
‫‪￦‬‬
‫)‪(A‬‬
‫‪Total‬‬
‫‪￦￦‬ڴڴڶ‪Ζ‬ڸڷ‪￦￦ￖ￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ںڷ‪￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڶ‪Ζ‬ڹڶ‪￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڶڶ‪￦￦￦￦￦‬‬
‫‪P 117,400‬‬
‫‪No. of units Unit cost‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڵ‪￦￦￦￦￦￦￦￦‬‬
‫ڽڵ‬
‫‪￦‬ڴڴڼ‪Ζ‬ڵ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦‬ڴڶ‬
‫‪￦‬ڵڶ‬
‫‪￦‬ڴڴڶ‪Ζ‬ڵ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵ‪￦￦￦￦‬‬
‫ڶڶ‬
‫‪￦ ￦‬ڴڴڼ‪Ζ‬ڹ‪￦￦￦￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪NRV‬‬
‫‪Cost‬‬
‫‪Lower‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڶڻڵ‪￦￦ ￖ￦‬ڴڴڴ‪Ζ‬ںڻڵ‪￦ ￦ￖ‬ڴڴڼ‪Ζ‬ڶڻڵ‪ￖ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڸڼ‪Ζ‬ڸڵڵ ‪￦￦ ￦￦￦‬ڴڴڸ‪Ζ‬ڻڵڵ‪ ￦￦￦‬ڴڸڼ‪Ζ‬ڸڵڵ‪￦￦‬‬
‫‪￦ P 287,640￦‬ڴڴڸ‪Ζ‬ڷڽڶ‪￦ ￖ￦‬ڴڸں‪Ζ‬ڻڼڶ‪ￖ‬‬
‫‪Question No. 3‬‬
‫‪T-shirts:‬‬
‫‪ￔ©¸￦¶©¥°­¾¥¦°©￦º¥°¹©￦‬‬
‫‪ϯϯ￦‬ںڵ‪￦¼￦ￖ‬ܫڴڵ‪ΟϮ‬ںڵ‪￦¼￦Ϯￖ‬ڴڴڴ‪Ζ‬ڶڵ‪Ϯ‬‬
‫‪Jackets:‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڶڶ‪¼ￖ‬ܫڴڵ‪ΟϮ‬ڶڶ‪￦¼￦Ϯￖ‬ڴڴڼ‪Ζ‬ڹ‪Ϯ‬‬
‫‪ￒ³»©¶￦³ª￦§³·¸￦³¶￦ￔ￘ￜ￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڸ‪Ζ‬ڷڽڶ‪ￖ￦‬‬
‫‪￦￦‬ڴڸں‪Ζ‬ڻڼڶ‪￦￦￦￦‬‬
‫‪P 5,760‬‬
‫‪Question No. 4‬‬
‫‪ϯ￦ ￦‬ڷ‪ￚ³¸¥°￦§³·¸￦Ϯ·©©￦²³Κ￦‬‬
‫‪ϯ￦‬ڷ‪ￒ©··Ό￦ￒ³»©¶￦³ª￦§³·¸￦³¶￦ￔ￘ￜ￦Ϯ·©©￦²³Κ￦‬‬
‫‪ￒ³··￦³²￦­²º©²¸³¶½￦»¶­¸©Ο¨³»²￦ ￦‬‬
‫‪(B)￦‬‬
‫‪￦‬‬
‫‪Question No. 5‬‬
‫‪￈©«­²²­²«￦­²º©²¸³¶­©·Ό￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڵڵ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڽ‪ￚΟ·¬­¶¸·￦Ϯ‬‬
‫‪￦ ￦‬ڴڴڴ‪Ζ‬ڽڽ‪￦￦￦ￖ￦￦￦￦‬‬
‫‪ϯ￦‬ڹڵ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڹ‪￐¥§¯©¸·￦Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڻڵ‪￦ ￦ￖ￦￦‬ڴڴڴ‪Ζ‬ڹڻ‪￦￦￦￦￦￦‬‬
‫‪ϯ￦ ￦‬ڴڴڽ‪Ζ‬ڷڼڵ‪￦‬ܩ‪￦‬ڴڴڹ‪Ζ‬ڽڽڶ‪ￇ¨¨ΌЄￚ³¸¥°￦´¹¶§¬¥·©·￦Ϯ‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڷڼڸ‪￦￦￦￦‬‬
‫‪ￚ³¸¥°￦«³³¨·￦¥º¥­°¥¦°©￦ª³¶￦·¥°©￦‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڻڹں‪ￖ￦￦‬‬
‫¸·‪ￒ©··Ό￦ￓ©¶§¬¥²¨­·©￦­²º©²¸³¶½￦¥¸￦§³‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڷڽڶ‪￦￦￦￦‬‬
‫‪￉³·¸￦³ª￦·¥°©·￦¦©ª³¶©￦­²º©²¸³¶½￦»¶­¸©Ο¨³»²￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸںڷ‪ￖ￦￦‬‬
‫‪ￇ¨¨Ό￦ￒ³··￦³²￦­²º©²¸³¶½￦»¶­¸©Ο¨³»²￦‬‬
‫‪￦‬ڴںڻ‪Ζ‬ڹ‪￦￦￦￦￦￦￦￦￦￦‬‬
‫)‪￉³·¸￦³ª￦·¥°©·￦¥ª¸©¶￦­²º©²¸³¶½￦»¶­¸©Ο¨³»² (B‬‬
‫‪P369,760‬‬
‫‪93‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڼڸ‪￦ￖ￦￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ںڷ‪￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڹ‪Ζ‬ڶڷ‪￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڽڸ‪￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ںڶ‪￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴں‪￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڼڸ‪￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڹ‪Ζ‬ڽڽڶ‪ￖ￦￦￦‬‬
‫‪￦￦‬ڶڵ‪￦￦￦￦ￖ‬‬
‫‪￦￦‬ڶڵ‪￦￦￦￦‬‬
‫‪￦￦‬ڷڵ‪￦￦￦￦‬‬
‫‪￦￦‬ڸڵ‪￦￦￦￦‬‬
‫‪￦￦‬ڷڵ‪￦￦￦￦‬‬
‫‪￦￦‬ڹڵ‪￦￦￦￦‬‬
‫‪￦￦‬ںڵ‪￦￦￦￦‬‬
‫‪￦‬‬
‫‪*T-shirts‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڸ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڷ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڹ‪Ζ‬ڶ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڹ‪Ζ‬ڷ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڶ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڸ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڷ‪￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڶڶ‪￦￦￦￦‬‬
‫‪￦￦‬ڴڴڸ‪Ζ‬ڸڵ‪￦￦ￖ￦￦￦‬‬
‫‪￦￦‬ڴڴڼ‪Ζ‬ڽڵ‪￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڹ‪Ζ‬ڼڶ‪￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڼڷ‪￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ںڷ‪￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڶ‪Ζ‬ڹڶ‪￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ںڵ‪￦￦￦ￖ‬‬
‫‪￦￦‬ڼڵ‪￦￦￦￦‬‬
‫‪￦￦‬ڽڵ‪￦￦￦￦‬‬
‫‪￦￦‬ڽڵ‪￦￦￦￦‬‬
‫‪￦￦‬ڴڶ‪￦￦￦￦‬‬
‫‪￦￦‬ڵڶ‪￦￦￦￦‬‬
‫‪Jackets‬‬
‫‪￦￦‬ڴڴڽ‪￦￦￦￦￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڵ‪Ζ‬ڵ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڹ‪Ζ‬ڵ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڶ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڼ‪Ζ‬ڵ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦￦‬ڴڴڶ‪Ζ‬ڵ‪￦￦￦￦￦￦￦￦‬‬
Chapter 12: Inventories
￦￦￦￦‫ڵ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦‫ڶڶ‬￦￦
￦￦￦￦‫ڽ‬Ζ‫ڴڴڹ‬￦￦ ￦
￦￦￦￦￦‫ڶڶ‬Ζ‫ڴڴڴ‬￦￦
ￖ￦‫ڷڼڵ‬Ζ‫ڴڴڽ‬￦￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ A
‫ڶ‬Κ A
‫ڷ‬Κ￦ A
‫ڸ‬Κ￦
B
‫ڹ‬Κ￦
B
PROBLEM 12-26
￦
ￚ¬­·￦ ￚΟￇ§§³¹²¸￦ ³ª￦￘¥»￦ￓ¥¸©¶­¥°·￦ »­°°￦¦©￦ ¸¬©￦ same under the three different
cases:
Raw Materials￦
￈©«­²²­²«￦¦¥°¥²§©￦
ￔ©¸￦ￖ¹¶§¬¥·©·￦￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ￊ­¶©§¸￦±¥¸©¶­¥°·￦¹·©¨￦
ￚ³¸¥°￦
‫ڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
CASE NO. 1
Question No. 1
￦
GP Rate:
ￍ¶³··￦ￖ¶³ª­¸￦
ￊ­º­¨©￦¦½Ό￦￙¥°©·￦
Gross Profit Rate
2015
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
0.15
2016
‫ڷ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬
0.20
2017 2018
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
0.25
0.30
￦
ￚ¬©￦ ¸¶©²¨￦ ³ª￦ «¶³··￦ ´¶³ª­¸￦ ª³¶￦ ¸¬©￦ ´¥·¸￦ ¸¬¶©©￦ ½©¥¶·￦ ­²§¶©¥·©·￦ ¦½￦ ‫ܫڹ‬￦ ©¥§¬￦ ½©¥¶Ή￦
¸¬¹·Ζ￦­ª￦¸¬©￦¸¶©²¨￦§³²¸­²¹©·Ζ￦¸¬©￦«¶³··￦´¶³ª­¸￦ª³¶￦‫ڼڵڴڶ‬￦»­°°￦¦©￦30%. ￚ¬©￦§³·¸￦¶¥¸­³￦
¸¬©²￦ »³¹°¨￦ ¦©￦ ‫ܫڴڻ‬￦ Ϯ‫ܫڴڴڵ‬￦ Ο￦ ‫ܫڴڷ‬ϯΚ￦ ￚ¬©¶©ª³¶©Ζ￦ ¸¬©￦ §³·¸￦ ³ª￦ «³³¨·￦ ·³°¨￦ ­·￦
§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦
￦
￙¥°©·￦￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦￉³·¸￦￘¥¸­³￦
‫ڴ‬Κ‫ڴڻ‬￦
￦
￉³·¸￦³ª￦«³³¨·￦·³°¨￦
4,200,000 (B)
￦
Question No. 2
Finished Goods
￈©«­²²­²«￦¦¥°¥²§©
￉³·¸￦³ª￦«³³¨·￦
±¥²¹ª¥§¸¹¶©¨￦
‫ڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦
‫ں‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ ڴڴڴ‬￈¥°¥²§©￦©²¨
‫ڸ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￉³·¸￦³ª￦«³³¨·￦·³°¨￦
‫ڷ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ں‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬
￦
Work in Process
￈©«­²²­²«￦¦¥°¥²§©￦
ￊ­¶©§¸￦±¥¸©¶­¥°·￦¹·©¨￦
ￊ­¶©§¸￦°¥¦³¶￦
ￌ¥§¸³¶½￦³º©¶¬©¥¨￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
94
2,600,000
￈¥°¥²§©￦©²¨￦￦
(A)￦
￦ ￉³·¸￦³ª￦«³³¨·￦￦
‫ڷ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ ±¥²¹ª¥§¸¹¶©¨￦
￦
Chapter 12: Inventories
ￚ³¸¥°￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦
￦
￉³±´¹¸¥¸­³²￦³ª￦ª¥§¸³¶½￦³º©¶¬©¥¨Ό￦￦
￦
ￊ­¶©§¸￦°¥¦³¶￦§³·¸￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ¶©¨©¸©¶±­²©¨￦¶¥¸©￦￦
‫ܫڴڹ‬￦
ￌ¥§¸³¶½￦³º©¶¬©¥¨￦￦
￦￦‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦￦
￦
CASE NO. 2:
Question No. 3
GP Rate:
2015
2016
ￍ¶³··￦ￖ¶³ª­¸￦
￦￦￦‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦
￦￦￦‫ڴڷں‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦￙¥°©·￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڷ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
Gross Profit Rate
0.17
0.18
2017 2018
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
￦
0.25
0.20
￦
ￚ¬©￦ￍￖ￦¶¥¸©￦­²￦‫ڼڵڴڶ‬￦­·￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦
‫ܫڹڶ ܩ ܫڼڵ ܩ ܫں‬
ￍ¶³··￦ￖ¶³ª­¸￦￘¥¸©￦
‫ܥ‬￦
‫ڷ‬￦
￦
‫ܥ‬￦
20%
￦
ￚ¬©￦§³·¸￦¶¥¸­³￦¸¬©²￦»³¹°¨￦¦©￦‫ܫڴڼ‬￦Ϯ‫ܫڴڴڵ‬￦ Ο￦‫ܫڴڶ‬ϯΚ￦ￚ¬©¶©ª³¶©Ζ￦¸¬©￦§³·¸￦³ª￦«³³¨·￦
·³°¨￦­·￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό
￦
￙¥°©·￦￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦￉³·¸￦￘¥¸­³￦￦
‫ڴ‬Κ‫ڴڼ‬￦
￦
￉³·¸￦³ª￦«³³¨·￦·³°¨￦￦
4,800,000 (B)
￦
Question No. 4
Finished Goods
￈©«­²²­²«￦¦¥°¥²§©￦
￉³·¸￦³ª￦«³³¨·￦
±¥²¹ª¥§¸¹¶©¨￦
‫ڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦
‫ں‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￉³·¸￦³ª￦«³³¨·￦·³°¨￦
‫ں‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￦
￦
Work in Process ￦
￈©«­²²­²«￦¦¥°¥²§©￦
ￊ­¶©§¸￦±¥¸©¶­¥°·￦¹·©¨￦
ￊ­¶©§¸￦°¥¦³¶￦
ￌ¥§¸³¶½￦³º©¶¬©¥¨￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
2,000,000
￈¥°¥²§©￦©²¨￦￦
￦ ￉³·¸￦³ª￦«³³¨·￦￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ±¥²¹ª¥§¸¹¶©¨
￦
(A)￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦
￦
CASE NO. 3:
Question No. 5
ￚ¬©￦«¶³··￦´¶³ª­¸￦ª³¶￦2018 ­·￦§³±´¹¸©¨￦¦¥·©¨￦³²￦¸¬©￦³º©¶¥°°￦«¶³··￦´¶³ª­¸￦ª³¶￦‫ڹڵڴڶ‬￦
¥²¨￦‫ڻڵڴڶ‬Ό￦
95
Chapter 12: Inventories
ￍ¶³··￦ￖ¶³ª­¸￦￘¥¸©￦
￦
ￍ¶³··￦ￖ¶³ª­¸￦￘¥¸©￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬
‫ܥ‬￦
‫ڻ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ܥ‬￦ 24%
‫ܥ‬￦
￦
ￚ¬©￦§³·¸￦¶¥¸­³￦¸¬©²￦»³¹°¨￦¦©￦‫ܫںڻ‬￦Ϯ‫ܫڴڴڵ‬￦Ο￦‫ܫڸڶ‬ϯΚ￦ￚ¬©¶©ª³¶©Ζ￦¸¬©￦§³·¸￦³ª￦«³³¨·￦
·³°¨￦­·￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦
￦
￙¥°©·￦￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦￉³·¸￦￘¥¸­³￦￦
￉³·¸￦³ª￦«³³¨·￦·³°¨￦￦
‫ڴ‬Κ‫ںڻ‬￦
￦
4,560,000 (A)
Question No. 6
Finished Goods
￈©«­²²­²«￦¦¥°¥²§©￦
￉³·¸￦³ª￦«³³¨·￦
±¥²¹ª¥§¸¹¶©¨￦
‫ڷ‬Ζ‫ڴںڻ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦
‫ں‬Ζ‫ڴںڹ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
‫ڸ‬Ζ‫ڴںڹ‬Ζ‫ڴڴڴ‬￦ ￉³·¸￦³ª￦«³³¨·￦·³°¨￦
‫ڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬
‫ں‬Ζ‫ڴںڹ‬Ζ‫ڴڴڴ‬￦ ￦
￦
Work in Process ￦
￈©«­²²­²«￦¦¥°¥²§©￦
ￊ­¶©§¸￦±¥¸©¶­¥°·￦¹·©¨￦
ￊ­¶©§¸￦°¥¦³¶￦
ￌ¥§¸³¶½￦³º©¶¬©¥¨￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦
2,240,000
￈¥°¥²§©￦©²¨￦￦
(A)￦
￦ ￉³·¸￦³ª￦«³³¨·￦￦
‫ڷ‬Ζ‫ڴںڻ‬Ζ‫ڴڴڴ‬￦ ±¥²¹ª¥§¸¹¶©¨￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦
A
‫ڹ‬Κ￦
A
‫ں‬Κ￦
A
PROBLEM 12-27
￦
Question No. 1
Accounts payable
￈¥°¥²§©￦©²¨￦
ￖ¹¶§¬¥·©￦¶©¸Κ￦¥²¨￦¥°°³»Κ￦
ￖ¹¶§¬¥·©￦¨­·§³¹²¸·￦
ￖ¥½±©²¸·￦¸³￦·¹´´°­©¶￦
(squeeze)￦
ￚ³¸¥°￦
‫ڹڹڹ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڻ‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￖ¹¶§¬¥·©·￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ￌ¶©­«¬¸Ο­²
3,255,000
￦ ￦
‫ڷ‬Ζ‫ڹڹں‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Ζ‫ڹڹں‬Ζ‫ڴڴڴ‬￦ ￦
￦
96
Chapter 12: Inventories
Question No. 2
Direct materials inventory
￈©«Κ￦￈¥°¥²§©￦
ￔ©¸ ´¹¶§¬¥·©·
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڹڽ‬Ζ‫ڴڴڴ‬
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
2,830,000 ￊ­¶©§¸￦±¥¸©¶­¥°·￦¹·©¨￦
ￚ³¸¥°￦
‫ڷ‬Ζ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦ ￦
￦
ￖ¹¶§¬¥·©·￦
ￇ¨¨Ό￦ￌ¶©­«¬¸Ο­²￦
ￍ¶³··￦ￖ¹¶§¬¥·©·￦
ￒ©··Ό￦ￖ¹¶§¬¥·©￦¶©¸¹¶²·￦¥²¨￦¥°°³»￦
￦￦￦￦￦￦￦￦￦￦ￖ¹¶§¬¥·©￦¨­·§³¹²¸·
ￔ©¸￦ￖ¹¶§¬¥·©·
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
Work in process
￈©«Κ￦￈¥°¥²§©￦
ￊ­¶©§¸￦±¥¸©¶­¥°·￦¹·©¨
ￊ­¶©§¸￦°¥¦³¶￦
ￌ¥§¸³¶½￦³º©¶¬©¥¨￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڹڽ‬Ζ‫ڴڴڴ‬
‫ڴڴڽ‬Ζ‫ڴڴڴ‬
‫ڹڻں‬Ζ‫ڴڴڴ‬
‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
4,375,000
￦
￦
ￚ³¸¥°￦
‫ڸ‬Ζ‫ڹڹں‬Ζ‫ڴڴڴ‬
‫ڸ‬Ζ‫ڹڹں‬Ζ‫ڴڴڴ‬￦
￈¥°¥²§©￦©²¨￦
￉³·¸￦³ª￦«³³¨·￦￦
±¥²¹ª¥§¸¹¶©¨￦
￦
￦
Question No. 4
￙¥°©·￦
ￒ©··Ό￦￉³·¸￦³ª￦·¥°©· Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϑ‫ܫڴڶڵ‬ϯ
ￍ¶³··￦´¶³ª­¸￦
ￖ‫ڹ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ‫ܫڴڶڵ‬￦
￦￦￦￦4,250,000 ‫ܫڴڴڵ‬￦
‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦ ‫ܫڴڶ‬￦
￦
Note:￦ ￊ³￦ ²³¸￦ ¨©¨¹§¸￦ ·¥°©·￦ ¨­·§³¹²¸￦ ª¶³±￦ ¸¬©￦ «¶³··￦ ·¥°©·￦ ·­²§©￦ ·¥°©·￦ ¨­·§³¹²¸￦
¨³©·￦²³¸￦§³²·¸­¸¹¸©￦¥§¸¹¥°￦¶©¸¹¶²￦³ª￦±©¶§¬¥²¨­·©Κ￦
￦
Question No. 5
Finished goods
￈©«Κ￦￈¥°¥²§©￦
￉³·¸￦³ª￦«³³¨·￦￦
±¥²¹ª¥§¸¹¶©¨￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ڸ‬Ζ‫ڹڻڷ‬Ζ‫ڴڴڴ‬
‫ڹڶڹ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨
‫ڸ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ ￉³·¸￦³ª￦«³³¨·￦·³°¨￦
￦ ￦
ￚ³¸¥°￦
‫ڸ‬Ζ‫ڹڻڻ‬Ζ‫ڴڴڴ‬
‫ڸ‬Ζ‫ڹڻڻ‬Ζ‫ڴڴڴ‬￦
￦
ￋ·¸­±¥¸©¨￦ª­²­·¬©¨￦«³³¨·￦
‫ڹڶڹ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉³·¸￦³ª￦«³³¨·￦³¹¸￦³²￦§³²·­«²±©²¸￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦ ￙¥°º¥«©￦º¥°¹©￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
ￏ²º©²¸³¶½￦ª­¶©￦°³··
495,000
￦
Question No. 6
￉³·¸￦³ª￦«³³¨·￦·³°¨￦Ϯ‫ܫڴڼ‬￦¼￦ￖ‫ڹ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦ = P4,080,000￦ ￦
97
￦
Chapter 12: Inventories
Question No. 7
￙¥°©·￦Ϯ‫ڹ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬Ο‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ
ￒ©··Ό￦￉³·¸￦³ª￦·¥°©·￦Ϯ‫ܫڴڼ‬￦¼￦ￖ‫ڹ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￍ¶³··￦´¶³ª­¸￦
ￖ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ܫڴڴڵ‬
‫ڸ‬Ζ‫ڴڼڴ‬Ζ‫ڴڴڴ‬￦ ‫ܫڴڼ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ܫڴڶ‬￦
Finished goods
￈©«Κ￦￈¥°¥²§©￦
￉³·¸￦³ª￦«³³¨·￦￦
±¥²¹ª¥§¸¹¶©¨
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ڸ‬Ζ‫ڹڻڷ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦
‫ڸ‬Ζ‫ڹڻڻ‬Ζ‫ڴڴڴ‬￦ ‫ڸ‬Ζ‫ڹڻڻ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڹڽں‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
‫ڸ‬Ζ‫ڴڼڴ‬Ζ‫ڴڴڴ‬￦ ￉³·¸￦³ª￦«³³¨·￦·³°¨￦
￦
￦
ￋ·¸­±¥¸©¨￦ª­²­·¬©¨￦«³³¨·￦
ￒ©··Ό￦￉³·¸￦³ª￦«³³¨·￦³¹¸￦³²￦§³²·­«²±©²¸￦
￦￦￦￦￦￦￦￦￦￦￦￙¥°º¥«©￦º¥°¹©￦
ￏ²º©²¸³¶½￦ª­¶©￦°³··￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ A
‫ڸ‬Κ￦
B
‫ڹڽں‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
665,000
‫ڹ‬Κ￦
B
‫ں‬Κ￦
A
‫ڻ‬Κ￦
A
PROBLEM 12-28
￦
Question No. 1
ￇ§§³¹²¸·￦´¥½¥¦°©Ζ￦ￓ¥¶§¬￦‫ڵڷ‬￦
￦ ‫ڸ‬Ζ‫ڴڸڻ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￖ¥½±©²¸￦­²￦ￇ´¶­°￦
￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦
ￇ§§³¹²¸·￦´¥½¥¦°©￦ª³¶￦ￇ´¶­°￦ￖ¹¶§¬¥·©·￦
ￚ³¸¥°￦´¹¶§¬¥·©·￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￖ¥½±©²¸￦­²￦ￇ´¶­°￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦￦￦￦￦￦￦￦ￖ¹¶§¬¥·©￦¶©¸¹¶²·￦Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬Ο‫ڸڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ں‬Ζ‫ڴڴڴ‬
‫ڸڽڻ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦ ￦
￦
(A)
‫ڸ‬Ζ‫ڸڷڽ‬Ζ‫ڴڴڴ‬
￦
Question No. 2
ￖ¹¶§¬¥·©·Ζ￦¥·￦³ª￦ￓ¥¶§¬￦‫ڵڷ‬￦
‫ڼ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￖ¹¶§¬¥·©·￦­²￦ￇ´¶­°￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￍ¶³··￦´¹¶§¬¥·©·
‫ڽ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬
ￒ©··Ό￦ￖ¹¶§¬¥·©￦¶©¸¹¶²·￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦´¹¶§¬¥·©·￦ ￦
￦
(B)￦
‫ڽ‬Ζ‫ڴڻڹ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
Accounts receivable
￈©«Κ￦￈¥°¥²§©￦
‫ڹ‬Ζ‫ڴڴڸ‬Ζ‫ں ڴڴڴ‬Ζ‫ڴڴڴ‬Ζ‫ ڴڴڴ‬￈¥°Κ￦©²¨
￉³°°©§¸­³²·￦ ­²§°¹¨­²«￦
￙¥°©·￦³²￦¥§§³¹²¸￦
‫ڷ‬Ζ‫ںڶڵ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ںڻڼ‬Ζ‫ڴڴڴ‬￦ ¶©§³º©¶­©·￦
￘©§³º©¶­©·￦
‫ڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￝¶­¸©³ªª￦
98
‫‪Chapter 12: Inventories‬‬
‫‪Ο‬ڴڴڴ‪Ζ‬ڴڹڷ‪￙¥°©·￦ ¶©¸¹¶²·￦ Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڶ ‪￦‬ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪ ￦‬ڴڴڴ‪Ζ‬ںڶڹ‪Ζ‬ڼ‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ںڶڹ‪Ζ‬ڼ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڴ‪Ζ‬ڼڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڶڵ‪Ζ‬ڷ‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڹڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڻڻ‪Ζ‬ڶ‬
‫)‪(D‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڹڼ‪Ζ‬ڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڹڼ‪Ζ‬ڴڶ ‪￦‬‬
‫‪￦‬ܫڼڹ‬
‫‪￦‬‬
‫‪￦‬ڴڼڸ‪Ζ‬ںڽڴ‪Ζ‬ڶڵ ‪￦‬‬
‫‪￦‬‬
‫‪(A)￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫·©‪ￔ©¸￦￙¥°‬‬
‫‪￦‬ڵڷ‪￙¥°©·￦¥·￦³ª￦ￓ¥¶§¬￦‬‬
‫‪ￇ´¶­°￦￙¥°©·￦‬‬
‫‪ￒ©··Ό ￙¥°©·￦¶©¸¹¶²￦‬‬
‫·©‪ￔ©¸￦￙¥°‬‬
‫‪￦‬‬
‫‪Question No. 4‬‬
‫‪ￔ©¸￦￙¥°©·￦ ￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦￉³·¸￦¶¥¸­³￦‬‬
‫‪￉³·¸￦³ª￦￙¥°©·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￉³·¸￦³ª￦￙¥°©·￦‬‬
‫‪ￍ¶³··￦ￖ¶³ª­¸￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ںڵ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڼڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڻ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڼڵ‬
‫‪￦‬‬
‫‪￦‬ܫڶڸ‪￦‬ܥ‪ￓ￦‬ڸڶܩ‪ￓ‬ںڷ‪ￓϯϑ‬ڶ‪Κ‬ڻܩ‪ￓ‬ڼڵ‪￦Ϯ‬ܥ‪ￕº©¶¥°°￦«¶³··￦´¶³ª­¸￦‬‬
‫‪￦‬ܫڼڹ‪￦‬ܥ‪￦‬ܫڶڸ‪￦Ο￦‬ܫڴڴڵ‪￦‬ܥ‪￉³·¸￦¶¥¸­³￦‬‬
‫‪￦‬‬
‫‪Question No. 5‬‬
‫‪ￓ©¶§¬¥²¨­·©￦­²º©²¸³¶½￦‬‬
‫‪￈©«Κ￦￈¥°¥²§©￦‬‬
‫‪￦ ￈¥°Κ￦©²¨￦‬ڴڶڹ‪Ζ‬ڷڻڸ‪Ζ‬ں ‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڽ‬
‫‪ￔ©¸￦´¹¶§¬¥·©·￦‬‬
‫‪￦￦ ￉³·¸￦³ª￦·¥°©·￦‬ڴڼڸ‪Ζ‬ںڽڴ‪Ζ‬ڶڵ ‪￦￦‬ڴڴڴ‪Ζ‬ڴڻڹ‪Ζ‬ڽ‬
‫‪￦￦‬‬
‫‪￦‬‬
‫‪￦ ￦￦‬‬
‫‪￦‬‬
‫‪￦ ￦‬ڴڴڴ‪Ζ‬ڴڻڹ‪Ζ‬ڼڵ ‪￦‬ڴڴڴ‪Ζ‬ڴڻڹ‪Ζ‬ڼڵ‬
‫‪￦‬ڴڶڹ‪Ζ‬ڷڻڸ‪Ζ‬ں‬
‫ڴڴڴ‪Ζ‬ڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڷڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹ‬
‫‪￦‬ڴڶڹ‪Ζ‬ڵڵڵ‪Ζ‬ں‬
‫‪ￋ·¸­±¥¸©¨￦­²º©²¸³¶½￦‬‬
‫¸­·‪ￒ©··Ό￦￙¬­´±©²¸￦­²￦¸¶¥²‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪￦￞￦‬ܫڼڹ‪￦￦￦￦￦￦￦￦￦￦￦ￛ²¨¥±¥«©¨￦«³³¨·￦¥¸￦§³·¸￦Ϯ‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￙¥°º¥«©￦º¥°¹©￦‬‬
‫‪ￏ²º©²¸³¶½￦ª­¶©￦°³··￦‬‬
‫‪￦‬‬
‫‪(B)￦‬‬
‫‪B‬‬
‫‪5.‬‬
‫‪A‬‬
‫‪4.‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. B‬‬
‫‪2. B‬‬
‫‪3. D‬‬
‫‪PROBLEM 12-29‬‬
‫‪Questions No. 1 and 2‬‬
‫‪Purchases ending‬‬
‫‪11 mos‬‬
‫‪12 mos‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڷ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڻ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪Ο￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڸ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ں‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڼ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڼ‪Ϯ‬‬
‫‪ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦‬‬
‫‪￙¬­´±©²¸￦­²￦ￔ³ºΚ￦­²§°¹¨©¨￦­²￦ￊ©§©±¦©¶￦´¹¶§¬¥·©·￦‬‬
‫‪ￛ²·¥°¥¦°©￦·¬­´±©²¸·￦¶©§©­º©¨￦‬‬
‫‪ￊ©´³·­¸·￦­²￦ￕ§¸³¦©¶￦·¬­´´©¨￦ￌ©¦¶¹¥¶½￦‬‬
‫‪99‬‬
‫‪Chapter 12: Inventories‬‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڼڵ‪Ζ‬ڷ‬
‫)‪2. (D‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڶڶ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڽں‪Ζ‬ڶ‬
‫)‪1. (D‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڽں‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڹڷ‬
‫)‪(A‬‬
‫‪2,688,000‬‬
‫‪ￊ©´³·­¸·￦±¥¨©￦º©²¨³¶￦­²￦ￔ³º©±¦©¶￦‬‬
‫‪ￇ¨®¹·¸©¨￦¦¥°¥²§©￦‬‬
‫‪￦‬‬
‫‪Question No. 3‬‬
‫‪￦‬ڼڵڴڶ‪Ζ￦‬ڵ‪￈©«­²²­²«￦­²º©²¸³¶½￦ ￦￐¥²¹¥¶½￦‬‬
‫‪ϯ￦‬ڵ‪￦±³²¸¬·￦Ϯ·©©￦ￔ³Κ￦‬ڵڵ‪ￇ¨¨Ό￦ￖ¹¶§¬¥·©·￦ª³¶￦‬‬
‫‪Ο‬ڴڴڴ‪Ζ‬ڴڼڷ‪￦ Ϯ‬ڼڵڴڶ ‪Ζ￦‬ڴڷ ‪ￒ©··Ό￦ ￋ²¨­²«￦ ­²º©²¸³¶½￦ ￦ ￔ³ºΚ￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڶڶ‬
‫‪￉³·¸￦³ª￦·¥°©·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫)‪(A‬‬
‫‪￦‬‬
‫‪￦‬‬
‫)‪(A‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڼ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڷ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڸ‬
‫‪￦‬ܫڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڹڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸ‬
‫‪392,000‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڹڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڽڷ‬
‫‪456,000‬‬
‫‪ϯ￦= 80%￦‬ڴڴڴ‪Ζ‬ڴںڷ‪Ζ‬ڷ‪ϑ‬ڴڴڴ‪Ζ‬ڼڼں‪Ζ‬ڶ‪￉³·¸￦¶¥¸­³￦Ϯ‬‬
‫‪￦‬‬
‫‪Question No. 4‬‬
‫‪￦‬ڼڵڴڶ‪Ζ￦‬ڵڷ‪￙¥°©·￦©²¨­²«￦ￊ©§©±¦©¶￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڸ‪ￓΟ‬ڸ‪Κ‬ڷ‪￦Ϯ‬ڼڵڴڶ‪Ζ￦‬ڴڷ‪ￒ©··Ό￦￙¥°©·￦©²¨­²«￦ￔ³ºΚ￦‬‬
‫ڼڵڴڶ‪￙¥°©·￦ ￊ©§©±¦©¶￦‬‬
‫‪ￒ©··Ό￦￙¥°©·￦¥¸￦§³·¸￦‬‬
‫‪￦±¥¨©￦¥¸￦¥￦´¶³ª­¸￦‬ڼڵڴڶ‪￙¥°©·￦­²￦ￊ©§©±¦©¶￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴںڷ‪Ζ‬ڷ‪￦ϑ￦‬ڴڴڴ‪Ζ‬ڼڼں‪Ζ‬ڶ‪ￓ¹°¸­´°½Ό￦￉³·¸￦¶¥¸­³￦Ϯ‬‬
‫‪￉³·¸￦³ª￦·¥°©·￦±¥¨©￦¥¸￦´¶³ª­¸￦‬‬
‫¸·‪ￇ¨¨Ό￦￉³·¸￦³ª￦·¥°©·￦±¥¨©￦¥¸￦§³‬‬
‫‪ￚ³¸¥°￦￉³·¸￦³ª￦￙¥°©·￦￦Οￊ©§©±¦©¶￦‬‬
‫‪￦‬‬
‫‪Question No. 5‬‬
‫‪￦‬ڼڵڴڶ‪Ζ￦‬ڴڷ‪￈©«­²²­²«￦­²º©²¸³¶½￦ ￦ￔ³ºΚ￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ںڽں‪Ζ‬ڶ‪￦ ￦‬ڴڴڴ‪Ζ‬ںڼڵ‪Ζ‬ڷ‪ￇ¨¨Ό￦ￖ¹¶§¬¥·©·￦ª³¶￦ￊ©§©±¦©¶￦Ϯ‬‬
‫‪ￒ©··Ό￦￉³·¸￦³ª￦￙¥°©·￦ ￦ￊ©§©±¦©¶￦‬‬
‫‪￦‬ڼڵڴڶ‪Ζ￦‬ڵڷ‪ￋ²¨­²«￦­²º©²¸³¶½￦ ￦ￊ©§©±¦©¶￦‬‬
‫‪A‬‬
‫‪5.‬‬
‫‪A‬‬
‫‪4.‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. D‬‬
‫‪2. D‬‬
‫‪3. A‬‬
‫‪PROBLEM 12-30‬‬
‫‪￦‬‬
‫‪Cost‬‬
‫‪Retail‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ں‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڼ‬
‫‪ϯ‬ڴڴڴ‪Ζ‬ڴڴڸ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڹڵ‪Ϯ‬‬
‫‪Ο￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڹ‪￦Ϯ‬‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڴڵ‪Ζ‬ڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڸڷڷ‪Ζ‬ڵ‪ϯ￦ Ϯ‬ڴڴڴ‪Ζ‬ڴںڹ‪￦Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڻ‪Ζ‬ڹ‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ںںں‪Ζ‬ڼ‬
‫‪￦‬ڵ‪ￏ²º©²¸³¶½Ζ￦￐¥²￦‬‬
‫‪ￖ¹¶§¬¥·©·￦‬‬
‫‪ￖ¹¶§¬¥·©￦¶©¸¹¶²·￦‬‬
‫‪ￖ¹¶§¬¥·©￦¨­·§³¹²¸·￦‬‬
‫‪ￖ¹¶§¬¥·©￦¥°°³»¥²§©￦‬‬
‫‪ￌ¶©­«¬¸Ο­²‬‬
‫‪ￊ©´¥¶¸±©²¸¥°￦ￚ¶¥²·ª©¶Οￏ²￦‬‬
‫‪ￊ©´¥¶¸±©²¸¥°￦ￚ¶¥²·ª©¶Οￕ¹¸￦‬‬
‫‪ￚ³¸¥°·￦‬‬
‫‪100‬‬
Chapter 12: Inventories
Basis of computation of cost ratios
ￚ³¸¥°·￦
ￓ¥¶¯¹´·￦
ￓ¥¶¯¹´￦§¥²§©°°¥¸­³²·
￈¥·­·￦³ª￦§³±´¹¸¥¸­³²￦Ϯ§³²·©¶º¥¸­º©ϯ
ￓ¥¶¯¨³»²￦
ￓ¥¶¯¨³»²￦§¥²§©°°¥¸­³²·￦
￈¥·­·￦³ª￦§³±´¹¸¥¸­³²￦Ϯ¥º©¶¥«©ϯ￦
Cost ratios:
Conservative
‫ڹ‬Ζ‫ڴںڻ‬Ζ‫ڴڴڴ‬
￉³·¸￦¶¥¸­³￦ ‫ܥ‬￦
‫ڽ‬Ζ‫ںڵڶ‬Ζ‫ڴڴڴ‬
￉³·¸￦¶¥¸­³￦￦￦￦￦‫ܥ‬￦62,50%￦
‫ڹ‬Ζ‫ڴںڻ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬Ζ‫ںںں‬Ζ‫ڴڴڴ‬￦￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦￦
Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڽ‬Ζ‫ںڵڶ‬Ζ‫ڴڴڴ‬￦￦
Ϯ‫ںڵڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦￦
‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦￦
‫ڹ‬Ζ‫ڴںڻ‬Ζ‫ڴڴڴ‬
￦
‫ڹ‬Ζ‫ڴںڻ‬Ζ‫ڴڴڴ‬￦
Average
‫ڹ‬Ζ‫ڴںڻ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦¶¥¸­³￦￦￦￦￦‫ܥ‬￦64%￦
￉³·¸￦¶¥¸­³￦ ‫ܥ‬￦
FIFO
‫ڹ‬Ζ‫ڴںڻ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦¶¥¸­³￦￦￦￦￦‫ܥ‬￦70%￦
￉³·¸￦¶¥¸­³￦ ‫ܥ‬￦
Estimated ending inventory @ retail for all methods
ￚￍￇ￙￦‫خ‬￦¶©¸¥­°￦¹²¨©¶￦¥º©¶¥«©￦±©¸¬³¨
‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦￦
￙¥°©·￦
￦ Ϯ‫ڻ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦￦
￙¥°©￦¶©¸¹¶²·￦
￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
ￔ³¶±¥°￦￙¬¶­²¯¥«©
￦Ϯ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦￦
ￋ·¸­±¥¸©¨￦©²¨­²«￦­²º©²¸³¶½￦‫خ‬￦¶©¸¥­°￦
￦‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦￦
Question Nos. 1 to 6
Cost method
Conservative (62.5%)
FIFO (70%)
Average (64%)
SUMMARY OF ANSWERS:
1. A
2. B
3. B
￦
￦
PROBLEM 12-31
ￋ²¨­²«￦­²º©²¸³¶½￦¥¸￦§³·¸￦
￉³·¸￦³ª￦«³³¨·￦·³°¨￦
Ϯￋￏ￦‫خ‬￦¶©¸¥­°￦¼￦§³·¸￦¶¥¸­³ϯ￦ Ϯￚￍￇ￙￦‫§خ‬³·¸￦ ￦ￋￏ￦‫§خ‬³·¸ϯ￦
ￖ￦‫ڵ‬Ζ‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڹڼڷ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڵ‬Ζ‫ڴڸڹ‬Ζ‫ڴڴڴ‬
‫ڸ‬Ζ‫ڴڶڶ‬Ζ‫ڴڴڴ‬
￦￦￦￦‫ڵ‬Ζ‫ڼڴڸ‬Ζ‫ڴڴڴ‬
‫ڸ‬Ζ‫ڶڹڷ‬Ζ‫ڴڴڴ‬
4.
C
5.
￦
Question No. 1
101
C
6.
D
Chapter 12: Inventories
￦
Subsidiary
General
￦
Ledger
Ledger
ￛ²¥¨®¹·¸©¨￦¦¥°Κ￦
￦ￖ￦￦‫ڴںڻ‬Ζ‫ڴڴڴ‬￦￦ ￖ￦‫ڵ‬Ζ‫ڴڶڴ‬Ζ‫ڴڴڴ‬￦￦
ￛ²¨©°­º©¶©¨￦·¥°©·￦
￦ Ϯ￦￦￦￦￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￜ¥°­¨￦￙¥°©·￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
￦
￙¥°©·￦ￌￕ￈￦¨©·¸­²¥¸­³²
￦ Ϯ￦￦￦￦￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￔ￙ￌ￦§¬©§¯￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￉³°°©§¸­³²￦¦½￦¸¬©￦¦¥²¯￦
Ϯ￦￦￦￦￦‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦ Ϯ￦￦￦￦￦￦￦￦‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦
￙¥°©·￦­²￦‫§©¶ ڼڵڴڶ‬³¶¨©¨￦­²￦‫ڽڵڴڶ‬￦ￊ￘￦ￔ³Κ￦‫ڴڸڻڼڷ‬￦
‫ڷ‬Ζ‫ڴںڷ‬￦
‫ڷ‬Ζ‫ڴںڷ‬￦
￘©§©­º¥¦°©￦­²·Κ￦￉³￦ￊ￘￦ￔ³Κ￦‫ڵڸڻڼڷ‬￦
Ϯ￦￦￦￦￦‫ڴڵ‬Ζ‫ڴڼڴ‬ϯ￦ Ϯ￦￦￦￦￦￦￦￦‫ڴڵ‬Ζ‫ڴڼڴ‬ϯ￦
￙¥°©·￦­²￦‫ڽڵڴڶ‬￦¶©§³¶¨©¨￦­²￦‫ڼڵڴڶ‬￦ￊ￘￦ￔ³Κ￦‫ڷڸڻڼڷ‬￦ Ϯ￦￦￦￦￦‫ڽڵ‬Ζ‫ڴڴڶ‬ϯ￦ Ϯ￦￦￦￦￦￦￦￦‫ڽڵ‬Ζ‫ڴڴڶ‬ϯ￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©￦
(D)￦
P 784,080
P 784,080
￦
Question No. 2
￉¹¶¶©²¸Ό￦
ￛ²¥¨®¹·¸©¨￦¦©«­²²­²« ￈¥°¥²§©
ￇ¨¨Ό￦ￜ¥°­¨￦￙¥°©·￦­²￦‫ڹڵڴڶ‬￦Ϯ‫ڴں‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڷ‬Ζ‫ڴںڷ‬ϯ￦
ￚ³¸¥°￦
ￒ©··Ό￦￘©§©­º¥¦°©￦­²·Κ￦￉³￦Ϯￊ￘￦‫ڃ‬￦‫ڵڸڻڼڷ‬ϯ￦
￦￦￦￦￦￦￦￦￦￦￙¥°©·￦­²￦‫ںڵڴڶ‬￦¶©§³¶¨©¨￦­²￦‫ڹڵڴڶ‬￦Ϯￊ￘￦‫ڃ‬￦‫ڷڸڻڼڷ‬ϯ￦
￉¹¶¶©²¸￦ￇ§§³¹²¸·￦￘©§©­º¥¦°©￦¦¥°¥²§©￦
￦￦￦￦‫ڻڽ‬Ζ‫ڴڴڹ‬
￦￦￦￦‫ڷں‬Ζ‫ڴںڷ‬￦
￦￦￦￦‫ڴںڵ‬Ζ‫ڴںڼ‬￦
￦￦￦￦‫ڴڵ‬Ζ‫ڴڼڴ‬￦
￦￦￦￦‫ڽڵ‬Ζ‫ڴڴڶ‬
131,580
￦
ￖ¥·¸￦ￊ¹©Ό￦
ￇ¨®¹·¸©¨￦ￇ§§³¹²¸·￦￘©§©­º¥¦°©￦¦¥°¥²§©￦Ϯ·©©￦²³Κ￦‫ڵ‬ϯ￦
ￒ©··Ό￦￉¹¶¶©²¸￦ￇ§§³¹²¸·￦￘©§©­º¥¦°©￦¦¥°¥²§©￦
ￖ¥·¸￦¨¹©￦ￇ§§³¹²¸·￦￘©§©­º¥¦°©￦
Є³¶￦Ϯ‫ڶںں‬Ζ‫ڴڹܩڴڴڹ‬Ζ‫ڴڴڴ‬Ο‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦‫ڸڼڻ‬Ζ‫ڴڼڴ‬￦
‫ڵڷڵ‬Ζ‫ڴڼڹ‬￦
*652,500
￦
ￇ«©￦§°¥··­ª­§¥¸­³² ￇ±³¹²¸￦
￦
￦
￉¹¶¶©²¸￦
‫ڵڷڵ‬Ζ‫ڴڼڹ‬￦
ￖ¥·¸￦¨¹©￦
‫ڶڹں‬Ζ‫ڴڴڹ‬￦
ￇ°°³»¥²§©￦ª³¶￦¨³¹¦¸ª¹°￦¥§§³¹²¸· ￦
ￖ©¶§©²¸¥«©
ￚ³¸¥°￦
￦
(A)
￦
‫ڻ‬Ζ‫ڸڽڼ‬Κ‫ڴڼ‬￦
‫ڹں‬Ζ‫ڴڹڶ‬Κ‫ڴڴ‬
73,144.80
(A)
￦￦￦￦‫ڻ‬Ζ‫ڴڴڴ‬Κ‫ڴڴ‬￦￦
Ο￦
‫ڷڻ‬Ζ‫ڸڸڵ‬Κ‫ڴڼ‬￦
66,144.80
‫ں‬￦
‫ڴڵ‬￦
￦
￦
Question No. 3￦
ￇ°°³»¥²§©￦ª³¶￦¨³¹¦¸ª¹°￦¥§§³¹²¸·Ζ￦¦©«­²²­²«￦
ￒ©··Ό￦ￇ§§³¹²¸·￦»¶­¸¸©²￦³ªª￦
ￒ©··Ό ￇ°°³»¥²§©￦ª³¶￦¨³¹¦¸ª¹°￦¥§§³¹²¸·Ζ￦©²¨­²«
ￊ³¹¦¸ª¹°￦¥§§³¹²¸·￦©¼´©²·©
￦
￦
￦
Question No. 4
ￛ²¥¨®¹·¸©¨￦ￓ©¶§¬¥²¨­·©￦ￏ²º©²¸³¶½Ζ￦©²¨­²«￦
ￇ¨¨Ό￦￉³·¸￦³ª￦±©¶§¬¥²¨­·©￦·³°¨￦³ª￦ￊ￘￦‫ڃ‬￦‫ڷڸڻڼڷ‬Ϯ‫ڽڵ‬Ζ‫ڴڴڶ‬ϑ‫ܫڴڶڵ‬ϯ￦
ￊ³¹¦¸ª¹°￦¥§§³¹²¸·￦©¼´©²·©￦
￦
￦
(B)￦
￦
102
￦￦￦￦‫ںڵڷ‬Ζ‫ڴڴڴ‬￦
‫ںڵ‬Ζ‫ڴڴڴ‬￦
332,000
Chapter 12: Inventories
Question No. 5
ￛ²¥¨®¹·¸©¨￦ￔ©¸￦￙¥°©·￦¦¥°¥²§©￦
ￛ²¨©°­º©¶©¨￦·¥°©·￦
￙¥°©·￦ￌￕ￈￦¨©·¸­²¥¸­³²￦
￙¥°©·￦­²￦‫§©¶ ڹڵڴڶ‬³¶¨©¨￦­²￦‫ںڵڴڶ‬￦ￊ￘￦ￔ³Κ￦‫ڴڸڻڼڷ‬￦
￙¥°©·￦­²￦‫ںڵڴڶ‬￦¶©§³¶¨©¨￦­²￦‫ڹڵڴڶ‬￦ￊ￘￦ￔ³Κ￦‫ڷڸڻڼڷ‬￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©￦
￦
￦
￦
￦
SUMMARY OF ANSWERS:
1. D 2. A
3. A
4. B
5. B
￦
(B)￦
ￖ￦‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
Ϯ￦￦￦￦￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ￦￦￦￦￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڷ‬Ζ‫ڴںڷ‬
Ϯ￦￦￦￦￦￦￦￦‫ڽڵ‬Ζ‫ڴڴڶ‬ϯ￦
P 2,784,160
PROBLEM 12-32
Questions 1 to 4
ￛ²¥¨®¹·¸©¨￦
ￌΚ
￦
ￍΚ￦
ￏΚ
￐Κ￦
ￇ¨®¹·¸©¨￦￈¥°¥²§©￦
Accounts
Receivable
Mdse.
Accounts
Cash
(NRV)
Inventory payable
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڻڷڶ‬Ζ‫ڴڴڹ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ
Ϯ‫ڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
ЄϮ‫ڸ‬Ζ‫ڴڶڴ‬ϯ￦
‫ڴڷ‬Ζ‫ڴڴڴ‬
‫ڴڷ‬Ζ‫ڴڴڴ‬
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Κ￦
￦￦￦Ϯ‫ںڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ζ￦
￦￦￦‫ڼڼ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڽڵڶ‬Ζ‫ڴڼڸ‬￦
‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 5
￉¥·¬￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
ￓ©¶§¬¥²¨­·©￦­²º©²¸³¶½
ￖ¶©´¥½±©²¸·￦
ￚ³¸¥°￦￉¹¶¶©²¸￦ￇ··©¸·￦
ￒ©··Ό￦￉¹¶¶©²¸￦°­¥¦­°­¸­©·
￦￦￦ￇ§§³¹²¸·￦´¥½¥¦°©￦
￦￦￦ￔ³¸©￦´¥½¥¦°©￦
￝³¶¯­²«￦§¥´­¸¥°￦ ￦
(B)￦
￦
SUMMARY OF ANSWERS:
1. A
2. A
3. C
4.
￦
‫ڼڼ‬Ζ‫ڴڴڴ‬￦
‫ڽڵڶ‬Ζ‫ڴڼڸ‬￦
‫ڴڸڷ‬Ζ‫ڴڴڴ‬
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڽڹں‬Ζ‫ڴڼڸ‬￦
‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڽڷڷ‬Ζ‫ڴڼڸ‬￦
C
5.
103
B
‫‪Chapter 12: Inventories‬‬
‫‪PROBLEM 12-33‬‬
‫‪ￇ§§³¹²¸·￦‬‬
‫‪ￔ©¸￦‬‬
‫‪ￔ©¸￦‬‬
‫‪´¥½¥¦°©￦ ￔ©¸￦￙¥°©·￦ ￖ¹¶§¬¥·©·￦ ­²§³±©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڼڴ‪Ζ‬ڵ ‪￦‬ڴڴڹ‪Ζ‬ڻڴں‪Ζ‬ڵ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڸ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڻڻ‪Ϯ‬‬
‫‪Ο￦‬‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڻڻ‪Ϯ‬‬
‫‪Ο￦‬‬
‫‪Ο￦‬‬
‫‪Ο￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڵڵ‪￦ Ϯ‬‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪Ο￦‬‬
‫‪Ο￦‬‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڴڵ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڶڵ‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڶڵ‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵ‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵ‬
‫‪Ο￦‬‬
‫‪ϯ￦‬ڴڹں‪Ζ‬ڶ‪Ϯ‬‬
‫‪Ο￦‬‬
‫‪ϯ￦‬ڴڹں‪Ζ‬ڶ‪Ϯ‬‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڵ ‪￦‬ڴڹڼ‪Ζ‬ڴڸڹ‪Ζ‬ڵ ‪￦‬ڴڴڴ‪Ζ‬ڴڶڹ‪Ζ‬ڸ ‪￦‬ڴڹڷ‪Ζ‬ڷڷڸ‬
‫‪ￇ§§³¹²¸·￦‬‬
‫‪￦ￖ¥½¥¦°©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڴڶ‪Ζ‬ڸ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￏ²º©²¸³¶½￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڴ‪Ζ‬ں‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦￦￦‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڶڻڷ‪￦￦￦￦￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڵڶ‪￦￦￦￦￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦ ￦￦￦￦￦Ο￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڹڻڵ‪￦￦￦Ϯ‬‬
‫‪￦‬ڴڴڽ‪Ζ‬ڹڵں‪Ζ‬ڸ‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڶ‪￦￦￦￦￦￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڵڶ‪￦￦￦￦￦￦‬‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڻڷں‪￦￦￦￦Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷڵ‪￦￦￦￦￦￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڷڴ‪Ζ‬ں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڷ‬
‫‪￦‬ڴڴڵ‪Ζ‬ڴںڷ‪￦￦￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴں‪Ζ‬ڸڹں‬
‫‪￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڹڵ‪￦￦￦￦￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￏ²º©²¸³¶½￦‬‬
‫‪￦‬‬
‫‪ￛ²¥¨®Κ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڶں‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڻڻ‪¥Κ￦ Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڵڵ‪¦Κ￦ Ϯ‬‬
‫‪§Κ￦‬‬
‫‪Ο￦‬‬
‫‪¨Κ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڴڵ‬
‫‪©Κ￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڶڵ‬
‫‪ªΚ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵ‬
‫‪«Κ￦‬‬
‫‪ϯ￦‬ڴڹں‪Ζ‬ڶ‪Ϯ‬‬
‫‪ￇ¨®Κ￦‬‬
‫‪￦‬ڴڹڷ‪Ζ‬ڶڹں‬
‫‪￦‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. D 2. B‬‬
‫‪3. B‬‬
‫‪4. B‬‬
‫‪5. C‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 12-34‬‬
‫‪Questions 1 to 4‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫·¸‪￦￦ￇ§§³¹²‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦￦￦￉¥·¬￦ ￦‬‬
‫‪￘©§©­º¥¦°©·￦‬‬
‫‪ￛ²¥¨®Κ￦ ￦‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڷںڽ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڹڶ‪Ζ‬ڶ‬
‫‪ￇ¨¨￦Ϯ¨©¨¹§¸ϯΌ￦‬‬
‫‪￦‬ڵ‪ￇ￐ￋ￦ￔ³Κ￦‬‬
‫‪ϯ￦‬ڴڴں‪Ζ‬ڸڹں‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڷ‪￦￦￦￦￦￦‬‬
‫‪￦‬ڶ‪ￇ￐ￋ￦ￔ³Κ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڷ‪￦￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦‬‬
‫‪Κ¥￦‬ڷ‪ￇ￐ￋ￦ￔ³Κ￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦￦‬‬
‫‪￦‬‬
‫‪￦￦￦￦￦￦Ο￦‬‬
‫‪Κ¦￦‬ڷ‪ￇ￐ￋ￦ￔ³Κ￦‬‬
‫‪￦‬‬
‫‪￦￦Ο￦‬‬
‫‪￦‬‬
‫‪￦￦￦￦￦￦Ο￦‬‬
‫‪Κ§￦‬ڷ‪ￇ￐ￋ￦ￔ³Κ￦‬‬
‫‪￦‬‬
‫‪￦￦Ο￦‬‬
‫‪￦‬‬
‫‪￦￦￦￦￦￦Ο￦‬‬
‫‪Κ¨￦‬ڷ‪ￇ￐ￋ￦ￔ³Κ￦‬‬
‫‪￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦￦‬‬
‫‪￦￦￦Ο￦‬‬
‫‪Κ©￦‬ڷ‪ￇ￐ￋ￦ￔ³Κ￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦‬‬
‫‪ￇ¨®Κ￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴں‪Ζ‬ڼںں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸںڹ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪ￇ¨®¹·¸­²«￦©²¸¶­©·Ό￦‬‬
‫‪ϯ￦‬ڹڽ‪ϑΚ‬ڴڴڹ‪Ζ‬ڸڽڶ ‪ϯ￦￦ ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦Ϯ‬ڵ‬
‫‪￦￦￦￦￦￦￦￦￦￦￦ ￙¥°©·￦ ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦￦￦￦￦￦￉¥·¬￦￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڹڴ‪¼Κ‬ڹڽ‪ϑΚ‬ڴڴڹ‪Ζ‬ڸڽڶ ‪￦￦￦￦￦￦￦￙¥°©·￦¨­·§³¹²¸￦Ϯ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڷ‬
‫‪￦‬ڴڴڸ‪Ζ‬ڶڵ‪￦￦￦￦￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڶ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦ ￉¥·¬￦ ￦‬ڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￖ¹¶§¬¥·©￦¨­·§³¹²¸￦‬‬
‫‪￦￦￦￦￦￦￦￦￦￦￦ￇ§§³¹²¸·￦´¥½¥¦°©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Κ¥ϯￏ²º©²¸³¶½￦‬ڷ‬
‫‪￦￦￦￦￦￦￦￦￦￦￉³·¸￦³ª￦·¥°©·￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڵڶ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڵڶ‬
‫‪Κ¦ϯￏ²º©²¸³¶½￦‬ڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦￦￦ￇ§§³¹²¸·￦´¥½¥¦°©￦‬‬
‫‪￦‬‬
‫‪104‬‬
‫‪Chapter 12: Inventories‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Κ¨ϯￏ²º©²¸³¶½￦‬ڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦￦￦￉³·¸￦³ª￦·¥°©·￦ ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڷں‬
‫‪Κ§ϯ￉³·¸￦³ª￦·¥°©·￦‬ڷ‬
‫‪￦‬‬
‫‪￦￦￦￦ￏ²º©²¸³¶½￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Κ©ϯￇ§§³¹²¸·￦´¥½¥¦°©￦‬ڷ‬
‫‪￦‬‬
‫‪￦￦￦￦￦￉³·¸￦³ª￦·¥°©·￦ ￦‬‬
‫‪￦‬‬
‫‪Κªϯￔ³￦¥¨®¹·¸­²«￦©²¸¶½￦‬ڷ‬
‫‪￦‬‬
‫‪Question No. 5‬‬
‫‪Κ¥￦‬ڷ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڹڻڶ ‪Ϯ￦￦￦‬‬
‫‪Κ§￦‬ڷ‬
‫ڴڴڹ‪Ζ‬ڻڷں‬
‫‪Κ¨￦‬ڷ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڷڵ‪Ϯ‬‬
‫‪Κ©￦‬ڷ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڹڻڵ‪Ϯ￦￦￦￦￦￦‬‬
‫‪ￇ¨®¹·¸±©²¸￦‬‬
‫)‪(A‬‬
‫‪57,500‬‬
‫‪￦‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. C‬‬
‫‪2. A‬‬
‫‪3. A‬‬
‫‪4. A‬‬
‫‪5. A‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 12-35‬‬
‫‪￙¥°©·￦‬‬
‫‪ￓￏ￦‬‬
‫‪￉ￍ￙￦‬‬
‫‪ￔￏ￦‬‬
‫‪ￇ￘￦‬‬
‫‪￦‬‬
‫‪ￛ²¥¨®¹·¸©¨￦‬‬
‫‪¦¥°¥²§©·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڵ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ ‪￦‬ڴڴڴ‪Ζ‬ڴڶڸ ‪￦‬ڴڴڴ‪Ζ‬ڴڼڶ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڸ‬
‫‪￦‬ڶڻںڻ‬
‫‪ϯ‬ڴڴڴ‪Ζ‬ڶ‪￦ Ϯ‬ڴڴڴ‪Ζ‬ڶ‬
‫ڴڴڴ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪￦‬ڷڻںڻ‬
‫‪ϯ￦‬ڴڴڼ‪Ζ‬ڵ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڼ‪Ζ‬ڵ‪ϯ￦ Ϯ‬ڴڴڼ‪Ζ‬ڵ‪Ϯ‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڶ‪Ζ‬ڵ‪￦ Ϯ‬ڴڴڶ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڶ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڹڻںڻ‬
‫‪￦‬ڴڴڶ‪Ζ‬ڽ‬
‫ڴڴڶ‪Ζ‬ڽ‬
‫ڴڴڶ‪Ζ‬ڽ‬
‫‪￦‬‬
‫‪￦‬ںڻںڻ‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ں‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ں‪ϯ￦ Ϯ‬ڴڴڹ‪Ζ‬ں‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڽ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڽ‪Ζ‬ڷ‬
‫‪￦‬ڼڻںڻ‬
‫‪￦‬ڴڴڽ‪Ζ‬ڷ‬
‫‪￦‬‬
‫‪￦‬ڽڻںڻ‬
‫‪ϯ￦‬ڴڴں‪Ζ‬ڼ‪Ϯ‬‬
‫‪ϯ‬ڴڴں‪Ζ‬ڼ‪ϯ Ϯ‬ڴڴں‪Ζ‬ڼ‪Ϯ‬‬
‫‪￦‬‬
‫‪¥Κ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڵ ‪ϯ￦‬ڴڴڴ‪Ζ‬ڶڵ‪￦ Ϯ‬ڴڴڴ‪Ζ‬ڶڵ ‪￦‬‬
‫‪¦Κ￦‬‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڽ‪￦ Ϯ‬ڴڴڹ‪Ζ‬ڽ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڽ‬
‫‪￦‬‬
‫‪§Κ￦‬‬
‫‪￦‬ڴڹڻ‪Ζ‬ڵڵ ‪ϯ￦‬ڴڹڻ‪Ζ‬ڵڵ‪￦ Ϯ‬ڴڹڻ‪Ζ‬ڵڵ ‪￦‬‬
‫‪¨Κ‬‬
‫‪ϯ‬ڴڹڷ‪Ζ‬ڼ‪ Ϯ‬ڴڹڷ‪Ζ‬ڼ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪©Κ￦‬‬
‫‪￦‬ڴڹڶ‪Ζ‬ڸڵ‬
‫‪￦‬ڴڹڶ‪Ζ‬ڸڵ ‪￦‬ڴڹڶ‪Ζ‬ڸڵ‬
‫‪￦‬‬
‫‪￦‬ڴڹڸ‪Ζ‬ڴںڵ ‪￦‬ڴڹڹ‪Ζ‬ڼڷڶ ‪￦‬ڴڴڽ‪Ζ‬ڵڽڷ ‪￦‬ڴڹڸ‪Ζ‬ںڵڷ ‪￦‬ڴڹڸ‪Ζ‬ڴڵڴ‪Ζ‬ڸ‬
‫‪￦‬‬
‫‪A‬‬
‫‪5.‬‬
‫‪105‬‬
‫‪C‬‬
‫‪4.‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. B‬‬
‫‪2. B‬‬
‫‪3. A‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Agriculture‬‬
‫‪Chapter 13‬‬
‫‪CHAPTER 13‬‬
‫‪AGRICULTURE‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪￦￦￦￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڼڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪PROBLEM 13-1‬‬
‫‪Question No. 1‬‬
‫‪￙¬©©´￦‬‬
‫‪ￊ¥­¶½￦§¥¸¸°©￦‬‬
‫‪ￚ¶©©·￦­²￦¥￦´°¥²¸¥¸­³²￦ª³¶©·¸￦‬‬
‫‪ￖ°¥²¸·￦￦‬‬
‫‪￉¥¶¶³¸·￦¨¹©￦¸³￦¦©￦¬¥¶º©·¸©¨￦²©¼¸￦»©©¯￦‬‬
‫‪ￚ³±¥¸³￦º­²©·￦Ϯ»­¸¬￦¶­´©￦ª¶¹­¸￦¶©¥¨½￦ª³¶￦¬¥¶º©·¸ϯ￦‬‬
‫‪ￚ³¸¥°￦￈­³°³«­§¥°￦ￇ··©¸·￦‬‬
‫‪￦‬‬
‫‪Question No. 2‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼں‪Ζ‬ڶ‬
‫‪ￌ©°°©¨￦¸¶©©·￦‬‬
‫‪ￎ¥¶º©·¸©¨￦§¥²©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڵ‪Ζ‬ڵ‬
‫‪ￖ­«￦§¥¶§¥··￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷڶ‬
‫‪ￎ¥¶º©·¸©¨￦§¥¦¦¥«©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸ‬
‫‪ￖ­§¯©¨￦«¶¥´©￦ª¶¹­¸￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڵ‬
‫‪￝³³°￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڵ‬
‫‪￉³¸¸³²￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڷ‪Ζ‬ڵ‬
‫‪ￖ­§¯©¨￦ª¶¹­¸￦‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڽڸ‬
‫‪ￚ³¸¥°￦ￇ«¶­§¹°¸¹¶¥°￦ￖ¶³¨¹§©￦‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڽڹڼ‪Ζ‬ڹ‬
‫‪￦‬‬
‫‪Question No. 3‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڸ‪￦￦￦￦￦‬‬
‫‪￉­«¥¶©¸¸©￦Ϯￓ¥¶°¦³¶³ϯ￦‬‬
‫‪￙¥¹·¥«©·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￉¹¶©¨￦¬¥±·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڷ‬
‫‪ￌ¶¹­¸￦´­§¯°©·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‬
‫‪￉¥¶´©¸￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڶ‬
‫‪ￚ©¥￦‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڼڷ‬
‫‪ￚ¬¶©¥¨￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪ￒ³»￦ª¥¸￦±­°¯￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڹ‬
‫‪￝­²©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ں‬
‫‪ￌ¶³¾©²￦°©§¬³²￦Ϯ￉©¦¹ϯ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‬
‫‪￦‬ڴڴڶ‪Ζ‬ڹڷڶ‪Ζ‬ڻ‬
‫‪ￚ³¸¥°￦ￏ²º©²¸³¶½￦‬‬
‫‪￦‬‬
‫‪Question No. 4‬‬
‫‪￉³§³²¹¸￦¸¶©©·￦‬‬
‫‪ￍ¶¥´©￦º­²©·￦‬‬
‫‪ￓ¥²«³￦¸¶©©￦»­¸¬￦¶­´©￦±¥²«³￦²³¸￦½©¸￦¬¥¶º©·¸©¨￦‬‬
‫‪ￍ¹¥¶¨￦¨³«·￦‬‬
‫‪106‬‬
Chapter 13
Agriculture
ￇ²­±¥°·￦­²￦¾³³￦Ϯ©«Κ￦¸­«©¶·Ζ￦¾©¦¶¥Ζ￦´½¸¬³²Ζ￦©¸§Κϯ￦
ￊ­²³·¥¹¶￦·¸¥¸¹©￦­²￦¾³³￦
￙¸¶¥»¦©¶¶½￦´°¥²¸·￦
ￚ³¸¥°￦ￖ¶³´©¶¸½Ζ￦ￖ°¥²¸Ζ￦¥²¨￦ￋµ¹­´±©²¸￦
‫ڸڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڸڷ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
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ￔ³¸©Ό￦￈©¥¶©¶￦´°¥²¸·￦¸¬¥¸￦§¥²￦¦©¥¶￦ª¶¹­¸·￦ª³¶￦±³¶©￦¸¬¥²￦‫ڵ‬￦½©¥¶￦¥¶©￦§°¥··­ª­©¨￦¥·￦
ￖￖￋ￦»¬­°©￦¦©¥¶©¶￦¥²­±¥°·￦¥¶©￦§°¥··­ª­©¨￦¥·￦¦­³°³«­§¥°￦¥··©¸·Κ￦￦
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PROBLEM 13-2
‫ڵ‬Κ ￟©·Ζ￦¥«¶­§¹°¸¹¶¥°￦´¶³¨¹§©￦¥¸￦¸¬©￦´³­²¸￦³ª￦¬¥¶º©·¸￦¥¶©￦­²§°¹¨©¨￦»­¸¬­²￦¸¬©￦
·§³´©￦³ª￦ￖￇ￙￦‫ڵڸ‬Κ￦
‫ڶ‬Κ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦¦¹§¯·Ζ￦­¸·￦ª¥­¶￦º¥°¹©￦°©··￦§³·¸￦¸³￦·©°°￦¥¸￦¸¬©￦¶©´³¶¸­²«￦¨¥¸©Κ￦
‫ڷ‬Κ ‫ڴڷ‬Ζ‫ڴڴڴ‬￦¦¹§¯·Ζ￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦
ￌ¥­¶￦º¥°¹©￦°©··￦§³·¸￦¸³￦·©°°￦ ￦ￊ©§Κ￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￌￜￒ￉ￚ￙￦¥¸￦¦©«­²²­²«￦³ª￦½©¥¶￦
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦ￌￜ￦³ª￦´¹¶§¬¥·©¨￦¬©¶¨￦³²￦ￇ´¶­°￦‫ڵ‬￦
￦￦‫ڴڶ‬Ζ‫ڴڴڴ‬￦
ￏ²§¶©¥·©￦­²￦ª¥­¶￦º¥°¹©￦
￦￦‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Κ ￚ¬©￦«¥­²￦³ª￦‫ڴڷ‬Ζ‫ڴڴڴ‬￦¦¹§¯·￦­·￦²³¸￦¶©µ¹­¶©¨￦¸³￦¦©￦¨­·¥««¶©«¥¸©¨￦¹²¨©¶￦ￖￇ￙￦
‫ڵڸ‬￦ ¨¹©￦ ¸³￦ ´¬½·­§¥°￦ §¬¥²«©￦ ³¶￦ §¬¥²«©￦ ­²￦ ª¥­¶￦ º¥°¹©Ζ￦ ¦¹¸￦ ­¸￦ ­·￦ ³²°½￦
©²§³¹¶¥«©¨Κ￦
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PROBLEM 13-3
‫ڵ‬Κ ￟©·Ζ￦»³³°￦­·￦§°¥··­ª­©¨￦¥·￦¥«¶­§¹°¸¹¶¥°￦´¶³¨¹§©￦¹²¨©¶￦ￖￇ￙￦‫ڵڸ‬Κ￦
‫ڶ‬Κ ￏ¸￦ ­·￦ ±©¥·¹¶©¨￦ ¥¸￦ ­¸·￦ ª¥­¶￦ º¥°¹©￦ °©··￦ §³·¸·￦ ¸³￦ ·©°°￦ ¥¸￦ ¸¬©￦ ¸­±©￦ ³ª￦ ¬¥¶º©·¸￦
Ϯ·¬©¥¶­²«ϯΚ￦
‫ڷ‬Κ ￔ³Ζ￦¥ª¸©¶￦¸¬©￦´³­²¸￦³ª￦¬¥¶º©·¸￦Ϯ·¬©¥¶­²«ϯΖ￦¸¬©￦»³³°￦·¬³¹°¨￦¦©￦¨©¥°¸￦¹²¨©¶￦
ￖￇ￙￦‫ڶ‬￦ￏ²º©²¸³¶­©·Κ￦
‫ڸ‬Κ ‫ڹڵ‬Ζ‫ڴڴڴ‬￦¦¹§¯·Κ￦￙­²§©￦¸¬©￦»³³°￦­·￦·¹¦·©µ¹©²¸°½￦±©¥·¹¶©¨￦¹²¨©¶￦ￖￇ￙￦‫ڶ‬Ζ￦­¸￦
·¬³¹°¨￦¦©￦±©¥·¹¶©¨￦¥¸￦°³»©¶￦³ª￦§³·¸￦³¶￦²©¸￦¶©¥°­¾¥¦°©￦º¥°¹©Κ￦ￚ¬©￦º¥°¹©￦³ª￦
‫ںڵ‬Ζ‫ڴڴڹ‬Ζ￦ »¬­§¬￦ ­·￦ ¥··¹±©¨￦ ¸³￦ ¦©￦ ­²¨­§¥¸­³²￦ ³ª￦ ²©¸￦ ¶©¥°­¾¥¦°©￦ º¥°¹©Ζ￦ ­·￦
­«²³¶©¨￦·­²§©￦­¸￦­·￦¬­«¬©¶￦¸¬¥²￦­¸·￦§³·¸￦³ª￦‫ڹڵ‬Ζ‫ڴڴڴ‬￦¦¹§¯·Κ￦
‫ڹ‬Κ ‫ڸڵ‬Ζ‫ڴڴڹ‬￦ ¦¹§¯·Κ￦ ￏª￦ ²³￦ ª¥­¶￦ º¥°¹©￦ ³¶￦ ²©¸￦ ¶©¥°­¾¥¦°©￦ º¥°¹©￦ »¥·￦ ´¶³º­¨©¨￦ ³²￦
ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬Ζ￦¸¬©￦·©°°­²«￦´¶­§©￦³ª￦¸¬©￦»³³°￦³²￦ￌ©¦¶¹¥¶½￦‫ڼڶ‬Ζ￦‫ڽڵڴڶ‬￦
Ϯ»¬­§¬￦ ­·￦ ¦©ª³¶©￦ ¸¬©￦ ￌ￙￦ ¥¶©￦ ¥¹¸¬³¶­¾©¨￦ ª³¶￦ ­··¹©ϯ￦ ­·￦ §³²·­¨©¶©¨￦ ¥²￦
­²¨­§¥¸­³²￦³ª￦¸¬©￦²©¸￦¶©¥°­¾¥¦°©￦º¥°¹©￦³ª￦¸¬©￦»³³°￦¥·￦³ª￦¸¬©￦¶©´³¶¸­²«￦¨¥¸©￦
¹²¨©¶￦ ￖￇ￙￦ ‫ڴڵ‬Ζ￦ ¸¬©¶©ª³¶©￦ ­¸￦ ·¬³¹°¨￦ ¦©￦ §³²·­¨©¶©¨￦ ­²￦ ±©¥·¹¶­²«￦ ¸¬©￦ ²©¸￦
¶©¥°­¾¥¦°©￦º¥°¹©￦³ª￦¸¬©￦­²º©²¸³¶½￦³²￦ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬Κ￦ￚ¬©¶©ª³¶©Ζ￦¸¬©￦
»³³°￦ ­·￦ ±©¥·¹¶©¨￦ ¥¸￦ ‫ڸڵ‬Ζ‫ڴڴڹ‬￦ ¦¹§¯·Ζ￦ »¬­§¬￦ ­·￦ °©··©¶￦ ¸¬¥²￦ ­¸·￦ §³·¸￦ ³ª￦
‫ڹڵ‬Ζ‫ڴڴڴ‬Κ￦
￦
107
Chapter 13
Agriculture
PROBLEM 13-4
‫ڵ‬Κ ￚ¬©￦´¹¶§¬¥·©¨￦»³³°￦­·￦­²§°¹¨©¨￦»­¸¬­²￦¸¬©￦·§³´©￦³ª￦ￖￇ￙￦‫ڶ‬Ζ￦²³¸￦ￖￇ￙￦‫ڵڸ‬Ζ￦
¦©§¥¹·©￦¸¬©￦»³³°￦»¥·￦´¹¶§¬¥·©¨Ζ￦¶¥¸¬©¶￦¸¬¥²￦¬¥¶º©·¸©¨￦¦½￦¸¬©￦©²¸­¸½Κ￦
‫ڶ‬Κ ￚ¬©￦ ­²º©²¸³¶½￦ Ϯ»³³°ϯ￦ ·¬³¹°¨￦ ¦©￦ ±©¥·¹¶©¨￦ ¥¸￦ °³»©¶￦ ³ª￦ §³·¸￦ ³¶￦ ²©¸￦
¶©¥°­¾¥¦°©￦ º¥°¹©￦ ³ª￦ ‫ڽڶ‬Ζ‫ڴڴڴ‬￦ ¦¹§¯·Κ￦ ￖ°©¥·©￦ ¶©ª©¶￦ ¸³￦ ¨­·§¹··­³²·￦ ³²￦ ¸¬©￦
´¶©º­³¹·￦§¥·©￦¶©°¥¸­²«￦¸³￦¸¬©￦¨©¸©¶±­²¥¸­³²￦³ª￦²©¸￦¶©¥°­¾¥¦°©￦º¥°¹©Κ￦
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PROBLEM 13-5
‫ڵ‬Κ ‫ڴڼڸ‬￦¦¹§¯·Κ￦ￇ¸￦¸¬©￦©²¨￦³ª￦¸¬©￦¶©´³¶¸­²«￦´©¶­³¨Ζ￦¸¬©￦©²¸­¸½￦¬¥·￦‫ڴڴڵ‬￦¸³²·￦³ª￦
»¬©¥¸￦¸³￦¦©￦·³°¨￦¹²¨©¶￦¸¬©￦§³²¸¶¥§¸￦¥¸￦‫ڴڼڸ‬￦¦¹§¯·￦´©¶￦¸³²Κ￦ￍ©²©¶¥°°½Ζ￦¸¬©￦
ª¥­¶￦ º¥°¹©￦ ³ª￦ ¸¬©￦ ¥«¶­§¹°¸¹¶¥°￦ ´¶³¨¹§©￦ »³¹°¨￦ ²³¸￦ ¦©￦ ¥¨®¹·¸©¨￦ ¸³￦ ¶©ª°©§¸￦
ª¹¸¹¶©￦§³²¸¶¥§¸￦´¶­§©·Ή￦ ·¹§¬￦ ´¶­§©·￦¥¶©￦ ²³¸￦ ¶©°©º¥²¸￦­²￦¨©¸©¶±­²­²«￦ª¥­¶￦
º¥°¹©Ζ￦ ¦©§¥¹·©￦ ª¥­¶￦ º¥°¹©￦ ·¬³¹°¨￦ ¶©ª°©§¸￦ ¸¬©￦ §¹¶¶©²¸￦ ±¥¶¯©¸￦ ­²￦ »¬­§¬￦ ¥￦
»­°°­²«￦¦¹½©¶￦¥²¨￦·©°°©¶￦»³¹°¨￦©²¸©¶￦­²¸³￦¥￦¸¶¥²·¥§¸­³²Κ￦ￎ³»©º©¶Ζ￦»¬©²￦
¸¬©￦·¸¥¸©¨￦·©°°­²«￦´¶­§©￦­²￦¸¬©￦§³²¸¶¥§¸￦­·￦°³»©¶￦¸¬¥²￦¸¬©￦±¥¶¯©¸￦´¶­§©Ζ￦¥·￦
­·￦¸¬©￦§¥·©￦¬©¶©Ζ￦¸¬©￦º¥°¹©￦¥··­«²©¨￦¸³￦¸¬©￦­²º©²¸³¶½￦»³¹°¨￦¦©￦¦¥·©¨￦³²￦
¸¬©￦ §³²¸¶¥§¸￦ ´¶­§©Ζ￦ »¬­§¬￦ ­·￦ ‫ڴڼڸ‬￦ ¦¹§¯·￦ ¥²¨￦ ²³¸￦ ª¥­¶￦ º¥°¹©Κ￦ ￚ¬©￦ ©²¸­¸½￦
±¹·¸￦¶©ª°©§¸￦¥²￦³²©¶³¹·￦§³²¸¶¥§¸￦­²￦¸¬©￦·¸¥¸©±©²¸￦³ª￦ª­²¥²§­¥°￦´³·­¸­³²Ζ￦
¥§§³¶¨­²«￦¸³￦ￖￇ￙￦‫ڻڷ‬Κ￦
‫ڶ‬Κ ‫ڴڴڹ‬￦ ¦¹§¯·Κ￦ ￚ¬©￦ º¥°¹©￦ ¸¬¥¸￦ ±¹·¸￦ ¦©￦ ¹·©¨￦ ª³¶￦ ¸¬©￦ ´¶©´¥¶¥¸­³²￦ ³ª￦ ¸¬©￦
ª­²¥²§­¥°￦·¸¥¸©±©²¸·￦­·￦‫ڴڴڹ‬￦¦¹§¯·Κ￦ￚ¬©￦¥´´°­§¥¦°©￦·¸¥²¨¥¶¨￦¥ª¸©¶￦¬¥¶º©·¸￦
­·￦ￖￇ￙￦‫ڶ‬Κ￦ￖￇ￙￦‫ڶ‬￦¹·©·￦¸¬©￦°³»©¶￦³ª￦§³·¸￦¥²¨￦²©¸￦¶©¥°­¾¥¦°©￦º¥°¹©￦¸©·¸Ζ￦¥²¨￦
¥°°³»·￦ ¸¬©￦ §³²·­¨©¶¥¸­³²￦ ³ª￦ ª­¶±￦ ·¥°©·￦ §³²¸¶¥§¸·Κ￦ ￚ¬©￦ ·¥°©·￦ §³²¸¶¥§¸￦
´¶³¸©§¸©¨￦ ¸¬©￦ ©²¸­¸½￦ ª¶³±￦ ¸¬©￦ ¨©§°­²©￦ ­²￦ ±¥¶¯©¸￦ º¥°¹©￦ ³ª￦ ¸¬©￦ ‫ڴڹ‬￦
¬¥¶º©·¸©¨￦¸³²·Ζ￦¥²¨￦§³±±­¸±©²¸￦¸³￦·©°°￦¥￦ª¹¶¸¬©¶￦‫ڴڻ‬￦¸³²·￦­·￦²³¸￦³²©¶³¹·￦
¦©§¥¹·©￦ ¸¬©￦ §³²¸¶¥§¸￦ ´¶­§©￦ ©¼§©©¨·￦ ¸¬©￦ ±¥¶¯©¸￦ ´¶­§©Κ￦ ￇ§§³¶¨­²«°½Ζ￦ ²³￦
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PROBLEM 13-6
￦
Requirement No. 1
‫ڷ‬Ο½©¥¶￦³°¨￦¥²­±¥°￦Ϯ ‫ڵ‬Ζ‫ڴڹڴ‬￦ ￦ ‫ڵ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ڴڵ‬￦
‫ڷ‬Ο½©¥¶￦³°¨￦¥²­±¥°￦Ϯ ‫ڵ‬Ζ‫ڴڵڵ‬￦ ￦ ‫ڵ‬Ζ‫ڴڼڴ‬ϯ￦¼￦‫ڵ‬￦
ￔ©»¦³¶²￦¥²­±¥°·￦Ϯ ‫ڴڶڻ‬￦Ο￦ ‫ڴڴڻ‬ϯ￦¼￦‫ڵ‬￦
ￚ³¸¥°￦«¥­²￦¨¹©￦¸³￦´¶­§©￦§¬¥²«©￦
￦￦￦￦‫ڴڴڹ‬￦
‫ڴڷ‬￦
‫ڴڶ‬￦
￦￦￦￦‫ڴڹڹ‬￦
￦
Requirement No. 2
‫ڷ‬Ο½©¥¶￦³°¨￦¥²­±¥°￦Ϯ ‫ڵ‬Ζ‫ڴڴڶ‬￦ ￦ ‫ڵ‬Ζ‫ڴڹڴ‬ϯ￦¼￦‫ڴڵ‬￦
‫ڷ‬Ο½©¥¶￦³°¨￦¥²­±¥°￦Ϯ ‫ڵ‬Ζ‫ڴڴڶ‬￦ ￦ ‫ڵ‬Ζ‫ڴڵڵ‬ϯ￦¼￦‫ڵ‬￦
ￔ©»¦³¶²￦¥²­±¥°·￦Ϯ ‫ڴڴڼ‬￦Ο￦ ‫ڴڶڻ‬ϯ￦¼￦‫ڵ‬￦
ￚ³¸¥°￦
ￍ¥­²￦³²￦­²­¸­¥°￦¶©§³«²­¸­³²Ο²©»¦³¶²￦Ϯ ‫ڴڴڻ‬￦¼￦‫ڵ‬ϯ￦
ￚ³¸¥°￦«¥­²￦¨¹©￦¸³￦´¬½·­§¥°￦§¬¥²«©￦
108
￦￦‫ڵ‬Ζ‫ڴڴڹ‬￦
‫ڴڽ‬￦
‫ڴڼ‬￦
￦￦‫ڵ‬Ζ‫ڴڻں‬￦
‫ڴڴڻ‬￦
￦￦‫ڶ‬Ζ‫ڴڻڷ‬￦
‫‪Agriculture‬‬
‫‪Chapter 13‬‬
‫‪Requirement No. 3‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڵ ‪ϯ￦¼￦‬ڵܩڴڵ‪Ο½©¥¶￦³°¨￦¥²­±¥°·￦Ϯ‬ڷ‬
‫‪￦‬ڴڴڶ‪Ζ‬ڷڵ‬
‫‪ϯ￦‬ڴڴڼ ‪￦¼￦‬ڵ‪Ο½©¥¶￦³°¨￦¥²­±¥°·￦Ϯ‬ڹ‪Κ‬‬
‫‪￦‬ڴڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڵ‬
‫‪￦‬ڼڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‪￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦¦­³°³«­§¥°￦¥··©¸Ζ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 13-7‬‬
‫‪Question No. 1‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڸ ‪￦¼￦‬ڴڴڵ‪Ζ‬ڶ‪￦Ϯ‬ڼڵڴڶ‪Ζ￦‬ڵ‪ￖ¹¶§¬¥·©¨￦¦©ª³¶©￦￐¥²¹¥¶½￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪Ζ‬ڼ‪￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڽ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڷ ‪￦¼￦‬ڴڴڷ‪￦Ϯ‬ڼڵڴڶ‪Ζ￦‬ڵ‪ￖ¹¶§¬¥·©¨￦³²￦￐¥²¹¥¶½￦‬‬
‫‪(A)￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‪Ζ‬ڽ‬
‫‪￦ ￦‬ڵ‪ￌ¥­¶￦º¥°¹©￦ ￦￐¥²¹¥¶½￦‬‬
‫‪￦‬‬
‫‪Question No. 2‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڶ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڷ ‪￦¼￦‬ڴڹڻ‪￦Ϯ‬ڼڵڴڶ‪Ζ￦‬ڵ‪ￖ¹¶§¬¥·©¨￦³²￦￐¹°½￦‬‬
‫‪￦‬ڵ‪ￌ¥­¶￦º¥°¹©￦ ￦￐¹°½￦‬‬
‫‪￦‬‬
‫‪(A)￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪Question No. 3‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڹ ‪￦¼￦‬ڴڴڵ‪Ζ‬ڶ‪￦Ϯ‬ڼڵڴڶ‪Ζ￦‬ڵ‪ￖ¹¶§¬¥·©¨￦¦©ª³¶©￦￐¥²¹¥¶½￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڴڵ‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڸ ‪￦¼￦‬ڴڴڷ‪￦Ϯ‬ڼڵڴڶ‪Ζ￦‬ڵ‪ￖ¹¶§¬¥·©¨￦³²￦￐¥²¹¥¶½￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڷ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڻ‪Ζ‬ڶ‬
‫‪ϯ￦‬ڴڴں‪Ζ‬ڷ ‪￦¼￦‬ڴڹڻ‪￦Ϯ‬ڼڵڴڶ‪Ζ￦‬ڵ‪ￖ¹¶§¬¥·©¨￦³²￦￐¹°½￦‬‬
‫‪￦‬ڵڷ‪ￌ¥­¶￦º¥°¹©￦ ￦ￊ©§©±¦©¶￦‬‬
‫‪(A)￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڹ‪Ζ‬ڸڵ‬
‫‪￦‬‬
‫‪Question No. 4‬‬
‫‪￦‬ڵڷ‪ￌ¥­¶￦º¥°¹©￦ ￦ￊ©§©±¦©¶￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڹ‪Ζ‬ڸڵ‬
‫‪￦‬ڵ‪ￒ©··Ό￦ￌ¥­¶￦º¥°¹©￦ ￦￐¥²¹¥¶½￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‪Ζ‬ڽ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڶ‬
‫‪￦‬ڵ‪ￒ©··Ό￦ￌ¥­¶￦º¥°¹©￦ ￦￐¹°½￦‬‬
‫‪ￏ²§¶©¥·©￦­²￦ª¥­¶￦º¥°¹©￦ ￦‬‬
‫‪(A)￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڷ‪￦￦‬‬
‫‪￦‬‬
‫‪Question No. 5‬‬
‫‪ϯσ￦‬ڴڴڹ‪Ζ‬ڸ ‪￦Ο￦‬ڴڴڴ‪Ζ‬ڹ ‪￦¼￦Ϯ‬ڴڴڵ‪Ζ‬ڶ‪￦σ‬ڼڵڴڶ‪Ζ￦‬ڵ‪ￖ¹¶§¬¥·©¨￦¦©ª³¶©￦￐¥²Κ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڴ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽڷ‬
‫‪ϯσ￦‬ڴڴڶ‪Ζ‬ڷ ‪￦Ο￦‬ڴڴڹ‪Ζ‬ڸ ‪￦¼￦Ϯ‬ڴڴڷ‪￦σ‬ڼڵڴڶ‪Ζ￦‬ڵ‪ￖ¹¶§¬¥·©¨￦³²￦￐¥²¹¥¶½￦‬‬
‫‪ϯσ￦‬ڴڴڶ‪Ζ‬ڷ ‪￦Ο￦‬ڴڴں‪Ζ‬ڷ ‪￦¼￦Ϯ‬ڴڹڻ‪￦σ‬ڼڵڴڶ‪Ζ￦‬ڵ‪ￖ¹¶§¬¥·©¨￦³²￦￐¹°½￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪ￏ²§¶©¥·©￦­²￦ª¥­¶￦º¥°¹©￦Ο￦ￖￎ￟￙ￏ￉ￇￒ(C)￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڻ‪Ζ‬ڵ‪￦‬‬
‫‪￦‬‬
‫‪Question No. 6‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڴ‪Ζ‬ڵ‬
‫‪ϯσ￦‬ڴڴڴ‪Ζ‬ڸ ‪￦Ο￦‬ڴڴڹ‪Ζ‬ڸ ‪￦¼￦Ϯ‬ڴڴڵ‪Ζ‬ڶ‪￦σ‬ڼڵڴڶ‪Ζ￦‬ڵ‪ￖ¹¶§¬¥·©¨￦¦©ª³¶©￦￐¥²Κ￦‬‬
‫‪ϯσ￦‬ڴڴڴ‪Ζ‬ڷ ‪￦Ο￦‬ڴڴڶ‪Ζ‬ڷ ‪￦¼￦Ϯ‬ڴڴڷ‪￦σ‬ڼڵڴڶ‪Ζ￦‬ڵ‪ￖ¹¶§¬¥·©¨￦³²￦￐¥²¹¥¶½￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪ϯσ￦‬ڴڴڴ‪Ζ‬ڷ ‪￦Ο￦‬ڴڴڶ‪Ζ‬ڷ ‪￦¼￦Ϯ‬ڴڹڻ‪￦σ‬ڼڵڴڶ‪Ζ￦‬ڵ‪ￖ¹¶§¬¥·©¨￦³²￦￐¹°½￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڶ‪Ζ‬ڵ‪￦‬‬
‫‪ￏ²§¶©¥·©￦­²￦ª¥­¶￦º¥°¹©￦Ο￦ￖ￘ￏ￉ￋ￦ (A)￦‬‬
‫‪￦‬‬
‫‪A‬‬
‫‪Κ￦‬ں‬
‫‪C‬‬
‫‪Κ￦‬ڹ‬
‫‪A‬‬
‫‪Κ￦‬ڸ‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪Κ￦ A‬ڵ‬
‫‪Κ￦ A‬ڶ‬
‫‪Κ￦ A‬ڷ‬
‫‪￦‬‬
‫‪109‬‬
Chapter 13
Agriculture
PROBLEM 13-8
￦
Requirement No. 1
‫ڵ‬Κ ￚ³￦¶©§³«²­¾©￦¸³￦·¥°©￦³ª￦¨¥­¶½￦§³»·￦­²￦‫ڼڵڴڶ‬Κ
‫ڵ‬Ζ‫ڶڻڴ‬Ζ‫ڴڴڴ‬￦
￦
￉¥·¬￦­²￦￈¥²¯￦
￦￦￦￈­³°³«­§¥°￦ￇ··©¸·￦Ϯￊ¥­¶½￦ￒ­º©·¸³§¯ϯ￦
‫ڵ‬Ζ‫ڶڻڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Κ ￚ³￦¶©§³«²­¾©￦°­º©·¸³§¯￦´¹¶§¬¥·©¨￦­²￦‫ڼڵڴڶ‬Κ￦
￈­³°³«­§¥°￦ￇ··©¸·￦Ϯￊ¥­¶½￦ￒ­º©·¸³§¯ϯ￦
￦ ‫ںڷڹ‬Ζ‫ڴڴڴ‬￦
￦
￈­³°³«­§¥°￦ￇ··©¸·￦Ϯ￈©©ª￦ￒ­º©·¸³§¯ϯ￦
‫ڵ‬Ζ‫ڸڸڷ‬Ζ‫ڴڴڴ‬￦
￦
‫ڵ‬Ζ‫ڴڼڼ‬Ζ‫ڴڴڴ‬￦
￦￦￦￉¥·¬￦­²￦￈¥²¯￦
‫ڷ‬Κ ￚ³￦¶©§³«²­¾©￦¸¬©￦·¥°©￦³ª￦¦©©ª￦§¥¸¸°©￦­²￦‫ڼڵڴڶ‬Κ￦
￉¥·¬￦­²￦￈¥²¯￦
‫ڷ‬Ζ‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￈­³°³«­§¥°￦ￇ··©¸·￦Ϯ￈©©ª￦ￒ­º©·¸³§¯ϯ￦
‫ڷ‬Ζ‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Κ ￚ³￦¶©§³«²­¾©￦¸¬©￦±­°¯￦¬¥¶º©·¸©¨￦­²￦‫ڼڵڴڶ‬￦¥¸￦¸¬©￦´³­²¸￦³ª￦¬¥¶º©·¸Κ￦
‫ڵ‬Ζ‫ڻڷڻ‬Ζ‫ڷڻڻ‬￦
￦
ￏ²º©²¸³¶­©·￦(a)￦
‫ڵ‬Ζ‫ڻڷڻ‬Ζ‫ڷڻڻ‬￦
￦￦￦ￍ¥­²￦³²￦¶©§³«²­¸­³²￦³ª￦ￏ²º©²¸³¶­©·￦
‫ڹ‬Κ ￚ³￦¶©§³«²­¾©￦¸¬©￦±­°¯￦¬¥¶º©·¸©¨￦­²￦‫ڼڵڴڶ‬￦¥¸￦¸¬©￦´³­²¸￦³ª￦¬¥¶º©·¸Κ￦
￉¥·¬￦­²￦￈¥²¯￦
‫ڵ‬Ζ‫ڹڷڻ‬Ζ‫ڷڻڶ‬￦
￦
(b)
￉³·¸￦³ª￦ￓ­°¯￦￙³°¨￦ ￦
‫ڵ‬Ζ‫ڹڷڻ‬Ζ‫ڷڻڶ‬￦
￦
￦￦￦￘©º©²¹©￦
‫ڵ‬Ζ‫ڹڷڻ‬Ζ‫ڷڻڶ‬￦
￦￦￦ￏ²º©²¸³¶­©·￦
‫ڵ‬Ζ‫ڹڷڻ‬Ζ‫ڷڻڶ‬￦
‫ں‬Κ ￚ³￦¶©§³«²­¾©￦¸¬©￦±­°¯￦¬¥¶º©·¸©¨￦­²￦‫ڼڵڴڶ‬￦¥¸￦¸¬©￦´³­²¸￦³ª￦¬¥¶º©·¸Κ￦
￦￦￦ ‫ڶں‬Ζ‫ڴڴڴ‬￦
￦
ￜ©¸©¶­²¥¶½￦ￋ¼´©²·©￦
￝¥¸©¶￦¥²¨￦ￋ°©§¸¶­§­¸½￦ￋ¼´©²·©￦
‫ڼڸ‬Ζ‫ڴڴڴ‬￦
￦
￙¥°¥¶­©·￦
‫ڸڼ‬Ζ‫ڴڴڴ‬￦
￦
￉¥¸¸°©￦ￌ©©¨￦
‫ںڻڶ‬Ζ‫ڴڴڴ‬￦
￦
￝¥«©·￦
‫ڼڻ‬Ζ‫ڴڴڴ‬￦
￦
￦￦‫ڼڸڹ‬Ζ‫ڴڴڴ‬￦
￦￦￦￉¥·¬￦­²￦￈¥²¯￦
‫ڻ‬Κ ￚ³￦¶©§³«²­¾©￦¸¬©￦°³··￦³²￦§¬¥²«©￦­²￦ª¥­¶￦º¥°¹©￦³ª￦¨¥­¶½￦°­º©·¸³§¯￦¥¸￦¸¬©￦©²¨￦
³ª￦¸¬©￦½©¥¶Κ￦
ￌ¥­¶￦ￜ¥°¹©￦ￒ³··￦Ϯ￈­³°³«­§¥°￦ￇ··©¸·ϯ (c)￦
‫ڴڴڸ‬Ζ‫ڴڴں‬￦
￦
￦￦￦￈­³°³«­§¥°￦ￇ··©¸·￦Ϯￊ¥­¶½￦ￒ­º©·¸³§¯ϯ￦
‫ڴڴڸ‬Ζ‫ڴڴں‬￦
‫ڼ‬Κ ￚ³￦¶©§³«²­¾©￦¸¬©￦«¥­²￦³²￦¦©©ª￦°­º©·¸³§¯￦¥¸￦¸¬©￦©²¨￦³ª￦¸¬©￦½©¥¶Κ￦
‫ڷڸڼ‬Ζ‫ڴڴڶ‬￦
￦
￈­³°³«­§¥°￦ￇ··©¸·￦Ϯ￈©©ª￦ￒ­º©·¸³§¯ϯ (c)￦
￦￦￦ￌ¥­¶￦ￜ¥°¹©￦ￍ¥­²￦Ϯ￈­³°³«­§¥°￦ￇ··©¸·ϯ￦
‫ڷڸڼ‬Ζ‫ڴڴڶ‬￦
￦
Dairy
Beef
Livestock
livestock
￈¥°¥²§©￦¥¸￦·¸¥¶¸￦³ª￦‫ڼڵڴڶ‬￦
￦‫ڹ‬Ζ‫ڽڼڹ‬Ζ‫ڴڴڴ‬￦
￦‫ڶ‬Ζ‫ڹڻڽ‬Ζ‫ڴڴڴ‬￦
ￏ²§¶©¥·©￦¶©·¹°¸­²«￦ª¶³±￦´¹¶§¬¥·©·￦
‫ںڷڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڸڸڷ‬Ζ‫ڴڴڴ‬￦
ￊ©§¶©¥·©￦¶©·¹°¸­²«￦ª¶³±￦·¥°©￦
Ϯ‫ڵ‬Ζ‫ڶڻڴ‬Ζ‫ڴڴڴ‬ϯ￦ Ϯ‫ڷ‬Ζ‫ڴڹڸ‬Ζ‫ڴڴڴ‬ϯ￦
ￍ¥­²￦ Ϯ°³··ϯ￦ ª¶³±￦ §¬¥²«©·￦ ­²￦ ª¥­¶￦ º¥°¹©￦ °©··￦
Ϯ‫ڴڴڸ‬Ζ‫ڴڴں‬ϯ￦
(c)
§³·¸·￦¸³￦·©°° ￦
‫ڷڸڼ‬Ζ‫ڴڴڶ‬￦
￦‫ڸ‬Ζ‫ڶڹں‬Ζ‫ڴڴڸ‬￦
￦‫ڵ‬Ζ‫ڶڵڻ‬Ζ‫ڴڴڶ‬￦
￈¥°¥²§©￦¥¸￦¸¬©￦©²¨￦³ª￦‫ڼڵڴڶ‬￦
110
Chapter 13
Agriculture
(a)￦‫ڴںڷ‬Ζ‫ڴڴڴ‬￦°­¸¶©·￦³ª￦±­°¯￦‫ڃ‬￦ ‫ڴ‬Κ‫ڹڹ‬ϑ°­¸¶©￦‫ܩ‬￦‫ڹڻڼ‬Ζ‫ڴڹڵ‬￦°­¸¶©·￦³ª￦±­°¯￦‫ڃ‬￦ ‫ڴ‬Κ‫ں‬ϑ°­¸¶©￦‫ܩ‬￦
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Requirement No. 2
31 Dec 2018 31 Dec 2017
‫ں‬Ζ‫ڸںڷ‬Ζ‫ڴڴں‬￦
‫ڼ‬Ζ‫ڸںڹ‬Ζ‫ڴڴڴ‬￦
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‫ڽڵ‬Ζ‫ڴڴڹ‬￦
‫ڻڵ‬Ζ‫ڴڴڴ‬￦
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Requirement No. 3
‫ڵ‬Ζ‫ڹڷڻ‬Ζ‫ڷڻڶ‬￦
￘©º©²¹© ±­°¯￦·³°¨￦
￉³·¸￦³ª￦±­°¯￦·³°¨￦
Ϯ‫ڵ‬Ζ‫ڹڷڻ‬Ζ‫ڷڻڶ‬ϯ￦
ￍ¥­²￦ª¶³±￦§¬¥²«©·￦­²￦ª¥­¶￦º¥°¹©￦°©··￦§³·¸·￦¸³￦·©°°￦³ª￦
‫ڶڸڸ‬Ζ‫ڴڴں‬￦
¦­³°³«­§¥°￦¥··©¸·￦
ￍ¥­²￦³²￦¶©§³«²­¸­³²￦³ª￦¥«¶­§¹°¸¹¶¥°￦´¶³¨¹§© ±­°¯￦￦
‫ڵ‬Ζ‫ڻڷڻ‬Ζ‫ڷڻڻ‬￦
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Ϯ‫ڶںڵ‬Ζ‫ڴڴڴ‬ϯ￦
￉¥¸¸°©￦ª©©¨￦
Ϯ‫ںڻڶ‬Ζ‫ڴڴڴ‬ϯ￦
ￜ©¸©¶­²¥¶½￦§³·¸·￦￦
Ϯ‫ڶں‬Ζ‫ڴڴڴ‬ϯ￦
￝¥¸©¶￦¥²¨￦©°©§¸¶­§­¸½￦
Ϯ‫ڼڸ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڶڷں‬Ζ‫ڷڻڷ‬￦
ￔ©¸￦­²§³±©￦
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Requirement No. 4
Cash flows from operating activities:
￉¥·¬￦¶©§©­´¸·￦ª¶³±￦·¥°©·￦³ª￦±­°¯￦
‫ڵ‬Ζ‫ڹڷڻ‬Ζ‫ڷڻڶ‬￦
‫ڸ‬Ζ‫ڶڶڹ‬Ζ‫ڴڴڴ‬￦
￉¥·¬￦¶©§©­´¸·￦ª¶³±￦·¥°©￦³ª￦¦©©ª￦¥²¨￦¨¥­¶½￦°­º©·¸³§¯￦²©¸￦
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Ϯ‫ڼڸڹ‬Ζ‫ڴڴڴ‬ϯ￦
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‫ڵ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬ϯ￦
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111
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
CHAPTER 15: INTRODUCTION TO FINANCIAL ASSET
AND INVESTMENT IN EQUITY SECURITIES
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PROBLEM 15-1 Financial Assets and Financial Liabilities￦
FA
NFA
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112
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Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
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Security Deposit-Lessor- Financial Liability
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SUMMARY OF ANSWERS:
1. C
2. C
3. C
4. D
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PROBLEM 15-2 Acquisition of Investment
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1) FVTPL￦
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‫ڴڶ‬Ζ‫ڴڴڴ‬￦
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‫ڴڶ‬Ζ‫ڴڴڴ‬￦
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‫ڵ‬Ζ‫ڹڶڴ‬Ζ‫ڴڴڴ‬￦
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‫ڴڶ‬Ζ‫ڴڴڴ‬￦
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2) FVTOCI￦
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113
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
PROBLEM 15-3 Basic Journal Entries- Acquisitions in Between Dates of
Declaration and Record
￦
1) Trading securities
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￦￦ￛ²¶©¥°­¾©¨￦«¥­²￦ ￦ￖ̲ￒ￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
2) Fair Value through Other Comprehensive Income securities
‫ڵ‬ϑ‫ڹ‬ϑ‫ڼڵڴڶ‬￦
ￌￜￚￕ￉ￏ￦·©§¹¶­¸­©·￦
‫ڵ‬Ζ‫ڹڴڴ‬Ζ‫ڴڴڴ‬￦
￦
ￊ­º­¨©²¨￦¶©§©­º¥¦°©￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦￉¥·¬￦￦
￦
￦
￦
‫ڵ‬Ζ‫ڹڶڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڶ‬ϑ‫ڸڵ‬ϑ‫ڼڵڴڶ‬￦
￦
￉¥·¬￦
￦￦￦￦ￊ­º­¨©²¨￦¶©§©­º¥¦°©￦
￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
￦
ￛ²¶©¥°­¾©¨￦°³··￦Ο￦￦ￕ￉ￏ￦
￦￦￦￦ￌￜￚￕ￉ￏ￦￦·©§¹¶­¸­©·￦
￦
￦
￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬
￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦ ￌￜￚￕ￉ￏ￦￦·©§¹¶­¸­©·￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦￦￦￦ￛ²¶©¥°­¾©¨￦°³··￦ ￦ￕ￉ￏ￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²￦ ￦ￕ￉ￏ￦
￦
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 15-4￦Derecognition of Financial Assets - Sale of Investment￦
￦
CASE NO. 1: FVTPL
Question No. 1
ￔ­°Ζ￦·­²§©￦¸¬©￦¥¦³º©￦·©§¹¶­¸­©·￦¥¶©￦ￌￜￚￖￒ￦¹²¶©¥°­¾©¨￦«¥­²￦³¶￦°³··￦­·￦¶©§³«²­¾©¨￦­²￦
¸¬©￦´¶³ª­¸￦³¶￦°³··Κ￦
(A)￦
￦
Question No. 2
￉³²·­¨©¶¥¸­³²￦¶©§©­º©¨￦
￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό ￈¶³¯©¶¥«©￦¥²¨￦§³±±­··­³²
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦￙©°°­²«￦ￖ¶­§©￦
‫ڴڷڻ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦Ϯ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦¼￦‫ڏ‬ϯ￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￘©¥°­¾©¨￦°³··￦³²￦·¥°©￦ ￦ￖ̲ￒ￦
￦
(B)￦
(70,000)
￦
114
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
CASE NO. 2: FVTOCI
Question No. 3
ￌ¥­¶￦º¥°¹©Ζ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ںڵڴڶ‬￦
ￒ©··Ό￦￉³·¸￦
ￛ²¶©¥°­¾©¨￦«¥­²￦Ο￦ￖ̲ￒ￦ ￦
￦
￦
Question No. 4
￉³²·­¨©¶¥¸­³²￦¶©§©­º©¨
ￒ©··Ό￦￈¶³¯©¶¥«©￦¥²¨￦§³±±­··­³²￦
ￔ©¸￦￙©°°­²«￦ￖ¶­§©￦￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦Ϯ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦¼￦‫ڏ‬ϯ
￘©¥°­¾©¨￦°³··￦³²￦·¥°©￦ ￖ̲ￒ
￦
(B)￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
100,000
(B)￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڷڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
(70,000)
Question No. 5
￐³¹¶²¥°￦©²¸¶­©·￦ª³¶￦¸¬©￦·¥°©￦¥¶©Ό￦
1) FVTPL
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ ڻڵڴڶ‬ￌￜￚￖￒ￦
￦
￦￦￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²Οￖ̲ￒ￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬
￦
‫ڵ‬ϑ‫ڶ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￉¥·¬￦
ￒ³··￦³²￦·¥°©￦
￦￦￦ￌￜￖￚￒ￦
To record the sale
￦
‫ڴڷڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڻ‬Ζ‫ڴڴڴ‬
￦
￦
￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
2) FVTOCI
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦ ￌￜￚￕ￉ￏ￦
￦
￦￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²Οￕ￉ￏ￦
￦
￦
￦
‫ڵ‬ϑ‫ڶ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
￦
￉¥·¬￦
Єￒ³··￦³²￦·¥°©Οￕ￉ￏ￦
￦￦￦￦ￌￜￚￕ￉ￏ￦
To record the sale
￦
￦
￦
￦
￦
ￛ²¶©¥°­¾©¨￦ￍ¥­²￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڏ‬ϯ￦
￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·
To record transfer of unrealized gain
to Retained earnings￦
￦
￦
￦
￦
‫ڴڷڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￘©¸¥­²©¨￦©¥¶²­²«·
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
￦￦ￒ³··￦³²￦·¥°©Οￕ￉ￏ￦
￦
To record transfer of loss on sale to Retained earnings
￦
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
Note:
*The amount of Loss on sale will be recognized in the statement of other
comprehensive income in 2018.
SUMMARY OF ANSWERS:
1. A
2. B
3. B
4.
B
115
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
PROBLEM 15-5 Share Dividends
CASE NO. 1
‫ڵ‬ϯ￦ ￓ©±³￦©²¸¶½Ό￦￘©§©­º©¨￦‫ڶ‬Ζ‫ڴڹڶ‬￦³¶¨­²¥¶½￦·¬¥¶©·￦ª¶³±￦ￖ¹°·¥¸©￦￉³±´¥²½Κ￦
￦
￦
￦
‫ڶ‬Κ￦
￦
ￏ²º©·¸±©²¸￦­²￦´¶©ª©¶©²§©￦·¬¥¶©·￦￦
￦￦￦ￏ²º©·¸±©²¸￦­²￦³¶¨­²¥¶½￦·¬¥¶©·￦
￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
ￖ¶©ªΚ￦·¬¥¶©·￦Ϯ‫ڵ‬Ζ‫ڴڴڹ‬￦¼￦ ‫ڴڴڶ‬ϯ￦
ￕ¶¨­²¥¶½￦ ·¬¥¶©·￦ Ϯ‫ڹڵ‬Ζ‫ڴڴڴ‬￦ ¼￦
‫ڴڴڵ‬ϯ￦
ￚ³¸¥°￦
‫ڷ‬Κ￦
￦
Total par value
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
Fraction
‫ڷ‬ϑ‫ڼڵ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬ϑ‫ڼڵ‬￦
‫ڼڵ‬ϑ‫ڼڵ‬￦
CASE NO. 2
ￌￜￚￖￒ￦ ￦³¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‫ڶ‬Ζ‫ڴڹڶ‬￦¼￦ ‫ڴڴڵ‬ϯ￦
￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²￦Ο￦ￖ̲ￒ￦
To record the receipt of share dividends.
‫ڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
ￌￜￚￖￒ￦ ￦ ³¶¨­²¥¶½￦ ·¬¥¶©·￦ σϮ‫ڹڵ‬Ζ‫ڴڴڴ‬￦ ¼￦ ‫ڴڴڵ‬ϯΟ￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬σ￦
￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²￦Ο￦ￖ̲ￒ￦
To record remeasurement of the old shares to fair value.
￦
Allocated cost
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴ‬￦
￦
￦
‫ڴ‬￦
￦
￦
‫ڸ‬Κ￦
￦
ￌￜￚￖￒΟ￦´¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‫ڵ‬Ζ‫ڴڴڹ‬￦¼￦ ‫ڴڹڵ‬ϯ￦
￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²Οￖ̲ￒ￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Κ￦
￦
￦
CASE NO. 3
ￌￜￚￕ￉ￏ￦ ￦³¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‫ڶ‬Ζ‫ڴڹڶ‬￦¼￦ ‫ڴڴڵ‬ϯ￦
￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²￦ ￦ￕ￉ￏ￦
ￚ³￦¶©§³¶¨￦¸¬©￦¶©§©­´¸￦³ª￦·¬¥¶©￦¨­º­¨©²¨·Κ￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
ￌￜￚￕ￉ￏ￦ ￦³¶¨­²¥¶½￦ ·¬¥¶©·￦ σϮ‫ڹڵ‬Ζ‫ڴڴڴ‬￦¼￦ ‫ڴڴڵ‬ϯΟ￦
￦
￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²Οￕ￉ￏ￦
To record remeasurement of the old shares to fair value.
￦
￦
￦
￦
￦
￦
‫ں‬Κ￦
￦
ￌￜￚￕ￉ￏ￦Ο￦´¶©ª©¶©²§©￦·¬¥¶©·￦￦Ϯ‫ڵ‬Ζ‫ڴڴڹ‬￦¼￦ ‫ڴڹڵ‬ϯ￦
￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²￦ ￦ￕ￉ￏ￦
￦
‫ڴ‬￦
￦
￦
‫ڴ‬￦
￦
￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦
￦
Comments on share dividends:
Accounting treatment for share dividends is actually a gray area, no clear
cut rules is provided under PFRS or other accounting standard setting
body.
￦
116
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
PROBLEM 15-6￦Cash Dividends
￦
Question No. 1 ￦
￦
￦
(B)
ￚ¬©￦¨­º­¨©²¨￦­²§³±©￦¸³￦¦©￦¶©§³«²­¾©¨￦¨¹¶­²«￦¸¬©￦½©¥¶￦­·￦ￖ‫ڴڷ‬Ζ‫ڴڴڴ‬￦Ϯ‫ڹڵ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڶ‬ϯΚ￦
Question No. 2
ￊ©§©±¦©¶￦‫ڵ‬￦ ￊ­º­¨©²¨￦￘©§©­º¥¦°©￦Ϯ‫ڹڵ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڶ‬ϯ￦
￦
￦￦￦￦ￊ­º­¨©²¨￦­²§³±©￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
ￊ©§©±¦©¶￦‫ڹڵ‬
ￔ³￦ª³¶±¥°￦¥§§³¹²¸­²«￦©²¸¶½￦
￦
￦
￦
ￊ©§©±¦©¶￦‫ڵڷ‬￦ ￉¥·¬￦
￦￦
￦￦￦￦ￊ­º­¨©²¨￦￘©§©­º¥¦°©￦
￦
￦
PROBLEM 15-7 Property Dividends
￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 1
ￖ¶³´©¶¸½￦¨­º­¨©²¨·￦¥¶©￦¥·￦­²§³±©￦¥¸￦ª¥­¶￦º¥°¹©￦¥¸￦¨¥¸©￦³ª￦¨©§°¥¶¥¸­³²￦Ϯ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦¼￦
‫ܫڹڵ‬ϯ￦‫ܥ‬￦P37,500Κ￦
￦
(B)
Question No. 2
ￔ³º©±¦©¶￦‫ڵ‬￦
ￊ­º­¨©²¨￦￘©§©­º¥¦°©￦Ϯ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڹڵ‬ϯ￦
￦
￦￦￦￦ￊ­º­¨©²¨￦­²§³±©
￦
￦
ￊ©§©±¦©¶￦‫ڵڷ‬￦
ￔ³￦®³¹¶²¥°￦©²¸¶½￦
￦
￦
ￌ©¦¶¹¥¶½￦‫ڹڵ‬￦
￦
ￔ³²§¥·¬￦ￇ··©¸
￦￦￦￦ￊ­º­¨©²¨￦￘©§©­º¥¦°©￦
‫ڻڷ‬Ζ‫ڴڴڹ‬￦
￦
￦
‫ڻڷ‬Ζ‫ڴڴڹ‬
￦
￦
￦
￦
￦
￦
‫ڻڷ‬Ζ‫ڴڴڹ‬￦
￦
‫ڻڷ‬Ζ‫ڴڴڹ‬￦
PROBLEM 15-8 Cash Received in Lieu of Share dividends
￦
Case No. 1: ￏ²º©·¸±©²¸￦­²￦©µ¹­¸½￦·©§¹¶­¸­©·￦­²￦¹²µ¹³¸©¨￦·©§¹¶­¸­©·￦±©¥·¹¶©¨￦
¥¸￦§³·¸￦
ￕ§¸Κ￦‫ڵ‬￦
ￓ©±³￦©²¸¶½￦
￦
￦
￦
￦
￦
￦
ￕ§¸Κ￦‫ڵڷ‬￦
￉¥·¬￦
‫ڵڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦￦￦ￍ¥­²￦³²￦·¥°©￦
￦
‫ںڷ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦ￏ²º©·¸±©²¸￦­²￦©µ¹­¸½￦·©§¹¶­¸­©·￦
￦
‫ڹڸ‬Ζ‫ڴڴڴ‬￦
￦
ￔ©¸￦·©°°­²«￦´¶­§©￦Ϯ‫ڹڵ‬Ζ‫¼ڴڴڴ‬￦‫ܫڹڵ‬￦¼￦ ‫ںڷ‬ϯ￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦­²º©·¸±©²¸￦￦
￦
·³°¨￦σ ‫ڹڸڷ‬Ζ‫ڴڴڴ‬ϑ‫ڹڵ‬Ζ‫ܩڴڴڴ‬Ϯ‫ܫڹڵ‬￦¼￦‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦￦¼￦‫ڶ‬Ζ‫ڴڹڶ‬σ￦
ￍ¥­²￦³²￦·¥°©￦
￦
117
‫ڵڼ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹڸ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
Case No. 2Ό￦ￌ­²¥²§­¥°￦¥··©¸·￦¥¸￦ª¥­¶￦º¥°¹©￦¸¬¶³¹«¬￦´¶³ª­¸￦³¶￦°³··￦
ￕ§¸Κ￦‫ڵ‬￦
ￌￜￚￖￒ￦Ϯ‫ڴڸ‬￦¼￦‫ڶ‬Ζ‫ڴڹڶ‬ϯ￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²Οￖ̲ￒ￦￦
￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
ￕ§¸Κ￦‫ڵڷ‬￦
￉¥·¬￦
‫ڵڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￒ³··￦³²￦·¥°©￦Ο￦ￖ̲ￒ￦Ϯ·µ¹©©¾©ϯ￦
‫ڽ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦ￌￜￚￖￒ￦
￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
Case No. 3Ό￦ￏ²º©·¸±©²¸￦­²￦©µ¹­¸½￦·©§¹¶­¸­©·￦¨©·­«²¥¸©¨￦¥·￦¥¸￦ª¥­¶￦º¥°¹©￦
¸¬¶³¹«¬￦³¸¬©¶￦§³±´¶©¬©²·­º©￦­²§³±©￦
ￕ§¸Κ￦‫ڵ‬￦
ￌￜￚￕ￉ￏ￦Ϯ‫ڴڸ‬￦¼￦‫ڶ‬Ζ‫ڴڹڶ‬ϯ￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²￦Ο￦ￕ￉ￏ￦
￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￕ§¸Κ￦‫ڵڷ‬￦
￦
￦
￉¥·¬￦
ￒ³··￦³²￦·¥°©￦Ο￦ￕ￉ￏ￦Ϯ·µ¹©©¾©ϯ￦
￦￦￦ￌￜￚￕ￉ￏ￦
￦
￦
ￕ§¸Κ￦‫ڵڷ‬￦
￦
￦
ￛ²¶©¥°­¾©¨￦«¥­²￦Ο￦ￕ￉ￏ￦
￦￦￦ￒ³··￦³²￦·¥°©￦Ο￦ￕ￉ￏ￦
￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦
￦
￦
‫ڵڼ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
‫ڽ‬Ζ‫ڴڴڴ‬￦
‫ڵڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
PROBLEM 15-9￦Shares Received in Lieu of Cash Dividends￦
￦
Solution:
Case No. 1Ό￦ￏ²º©·¸±©²¸￦­²￦©µ¹­¸½￦·©§¹¶­¸­©·￦­²￦¹²µ¹³¸©¨￦·©§¹¶­¸­©·￦±©¥·¹¶©¨￦
¥¸￦§³·¸Κ￦
ￕ§¸￦‫ڵ‬￦
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￦￦
￦￦￦￦ￊ­º­¨©²¨￦­²§³±©￦
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
ￕ§¸Κ￦‫ڵڷ‬￦
￦
ￏ²º©·¸±©²¸￦­²￦©µ¹­¸½￦·©§¹¶­¸­©·￦
￦￦￦￦ￊ­º­¨©²¨￦¶©§©­º¥¦°©￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
Case No. 2:￦ￌ­²¥²§­¥°￦¥··©¸·￦¥¸￦ª¥­¶￦º¥°¹©￦¸¬¶³¹«¬￦´¶³ª­¸￦³¶￦°³··Κ
￐³¹¶²¥°￦©²¸¶­©·￦¥¶©Ό￦
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
ￕ§¸￦‫ڵ‬￦
￦￦
￦￦￦￦ￊ­º­¨©²¨￦­²§³±©￦
￦
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
ￕ§¸Κ￦‫ڵڷ‬￦
￦
‫ڶڷڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦￦￦￦ￊ­º­¨©²¨￦¶©§©­º¥¦°©￦
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦ￊ­º­¨©²¨￦­²§³±©￦
￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
ￏª￦¸¬©￦·¬¥¶©·￦¥¶©￦­²º©·¸±©²¸￦­²￦©µ¹­¸½￦·©§¹¶­¸­©·￦¨©·­«²¥¸©¨￦¥·￦¥¸￦ª¥­¶￦º¥°¹©￦
¸¬¶³¹«¬￦³¸¬©¶￦§³±´¶©¬©²·­º©￦­²§³±©￦·¥±©￦®³¹¶²¥°￦©²¸¶­©·￦»³¹°¨￦¦©￦±¥¨©￦
¥·￦­²￦￉¥·©￦²³Κ￦‫ڶ‬Κ￦
118
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
PROBLEM 15-10 Dividends Out of Capital
￦
Questions No. 1 and 2
￉¥·¬￦Ϯￖ‫ڴڴڵ‬￦¼￦‫ܫڹڵ‬￦¼￦‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦ￏ²º©·¸±©²¸￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
Questions No. 3 and 4
￉¥·¬￦
ￒ³··￦³²￦°­µ¹­¨¥¸­³²￦￦
￦￦￦￦ￏ²º©·¸±©²¸￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڸڸ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. A
2. D
3. B
4.
C
PROBLEM 15-11 Stock Split and Special Assessment
￦
Question No. 1
Date
No. of
shares
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬ϑ‫ڵ‬￦
‫ڷ‬ϑ‫ڵ‬￦·¸³§¯￦·´°­¸￦￦
ￚ³¸¥°￦Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڹ‬ϑ‫ڶ‬ϯ￦
‫ڵڵ‬ϑ‫ڵ‬￦ ￙´©§­¥°￦ ¥··©··±©²¸￦ Ϯￖ‫ڷ‬Κ‫ڶ‬￦ ¼￦
‫ڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
ￚ³¸¥°￦
25,000
￦
(D)
￦
Question No. 2
ￌ¥­¶￦º¥°¹©￦Ϯￖ‫ڴڷ‬￦¼￦‫ڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
ￖ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￛ²¶©¥°­¾©¨￦«¥­²Οￕ￉ￏ￦
ￖ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
Questions No. 3 and 4 ￐³¹¶²¥°￦©²¸¶­©·￦¥¶©Ό
‫ڵ‬ϑ‫ڵ‬￦
ￌ­²¥²§­¥°￦ￇ··©¸￦¥¸￦ￌￜￚￕ￉ￏ￦
￦
￦￦￦￦￉¥·¬￦￦
Cost per
share
ￖ‫ڶڸ‬￦
￦
ￖ‫ںڵ‬Κ‫ڴڼ‬￦
Total
Cost
ￖ‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
￦
ￖ‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
￦
ￖ‫ڴڶ‬￦
￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
(D)
ￖ‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
￦
(B)￦
ￖ‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڷ‬ϑ‫ڵ‬￦
￘©§©­º©¨￦˼‫ڹ‬Ζ‫ڴڴڴ‬￦·¬¥¶©·￦¥·￦¥￦¶©·¹°¸￦³ª￦‫ڹ‬￦
ª³¶￦‫ڶ‬￦·¬¥¶©￦·´°­¸Κ￦
￦
￦
￦
￦
‫ڵڵ‬ϑ‫ڵ‬￦
￦
ￌ­²¥²§­¥°￦ￇ··©¸￦¥¸￦ￌￜￚￕ￉ￏ￦
￦￦￦￦￉¥·¬￦Ϯￖ‫ڷ‬Κ‫ڴڶ‬￦¼￦‫ڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬￦
￦
ￌ­²¥²§­¥°￦ￇ··©¸￦¥¸￦ￌￜￚￕ￉ￏ￦
￦￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²￦ ￦ￕ￉ￏ￦
σϮￖ‫ڴڷ‬￦¼￦‫ڹڶ‬Ζ‫ڴڴڴ‬ϯ￦ ￦ￖ‫ڴڴڹ‬Ζ‫ڴڴڴ‬σ￦
￦
￦
SUMMARY OF ANSWERS:
1. D
2. D
3. B
￦
￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
4.
C
119
￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
(C)
￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
PROBLEM 15-12 Stock Right
￦
Question No. 1
Nil.￦ ￚ¬©￦ §³±´¥²½￦ »­°°￦³²°½￦ ±¥¯©￦¥￦ ±©±³￦ ©²¸¶½￦ ¸³￦ ¶©§³¶¨￦ ¸¬©￦ ¶©§©­´¸￦³ª￦·¸³§¯￦
¶­«¬¸￦³²￦¥￦ª­²¥²§­¥°￦¥··©¸￦¥¸￦ￌￜￚￖￒΚ
(A)￦
￦
Question No. 2
ￚ¬©￦·¸³§¯￦¶­«¬¸￦·¬³¹°¨￦¦©￦­²­¸­¥°°½￦¶©§³¶¨©¨￦¥¸￦ª¥­¶￦º¥°¹©·￦¥·￦ª³°°³»·Ό￦
Ϯￖ‫ڴڶ‬￦¼￦‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦ￖ‫ڴڴڶ‬Ζ‫ڴڴڴ‬Κ￦
(B)
￦
Question No. 3
ￚ¬©￦§³·¸￦³ª￦¸¬©￦­²º©·¸±©²¸￦»­°°￦³²°½￦­²§°¹¨©￦¸¬©￦·¹¦·§¶­´¸­³²￦´¶­§©￦³ª￦ￖ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڼ‬ϯΚ￦ ￦
￦
￦
(B)￦
￦
Question No. 4
ￚ¬©￦§³·¸￦³ª￦¸¬©￦­²º©·¸±©²¸￦»­°°￦­²§°¹¨©￦¸¬©￦·¹¦·§¶­´¸­³²￦´¶­§©￦³ª￦ￖ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦¥²¨￦
§³·¸￦³ª￦·¸³§¯￦¶­«¬¸·￦©¼©¶§­·©¨￦³ª￦ￖ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦‫ܥ‬￦ￖ‫ڴڴں‬Ζ‫ڴڴڴ‬Κ
(C)￦
￦
ￚ¬©￦®³¹¶²¥°￦©²¸¶­©·￦¹²¨©¶￦¸¬©￦¸»³￦§°¥··­ª­§¥¸­³²·￦¥¶©￦¥·￦ª³°°³»·Ό￦
Case No. 1:￦ￏ²º©·¸±©²¸￦­²￦©µ¹­¸½￦·©§¹¶­¸­©·￦­²￦¹²µ¹³¸©¨￦·©§¹¶­¸­©·￦±©¥·¹¶©¨￦
¥¸￦§³·¸
￐¹²©￦‫ڹڵ‬￦ ￓ©±³￦©²¸¶½￦Ϯ￘©§©­º©¨￦‫ڴڵ‬Ζ‫ڴڴڴ‬￦·¸³§¯￦¶­«¬¸·ϯ￦
￦
￦
￐¹°½￦‫ڹڵ‬￦￦
￦
¼￦‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦￉¥·¬￦
￐¹²©￦‫ڹڵ‬￦
Case No. 2￦ￌ¥­¶￦º¥°¹©￦¸¬¶³¹«¬￦´¶³ª­¸￦¥²¨￦°³··￦·©§¹¶­¸­©·
ￓ©±³￦©²¸¶½￦Ϯ￘©§©­º©¨￦‫ڴڵ‬Ζ‫ڴڴڴ‬￦·¸³§¯￦¶­«¬¸·ϯ￦
￦
￐¹°½￦‫ڹڵ‬￦￦
￦
￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦￉¥·¬￦
￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
Case No. 3:￦ￌ¥­¶￦º¥°¹©￦¸¬¶³¹«¬￦³¸¬©¶￦§³±´¶©¬©²·­º©￦­²§³±©￦
￐¹²©￦‫ڹڵ‬￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²Οￖϑￒ￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￐¹°½￦‫ڹڵ‬￦￦
￦
￦
￦
￦
￦
￦￦￦￦
￦￦￦￦￙¸³§¯￦¶­«¬¸·￦
￦
￦
SUMMARY OF ANSWERS:
1. A
2. B
3. B
￦
￦
4.
C
120
￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
PROBLEM 15-13 Theoretical Value of Rights
￦
Question No. 1
￝¬©²￦¸¬©￦·¸³§¯￦­·￦·©°°­²«￦¶­«¬¸Ο³²￦
ￜ¥°¹©￦³ª￦³²©￦¶­«¬¸￦
‫ܥ‬￦
￦
‫ܥ‬￦
ￖ‫ڴڶڷ‬￦ ￦ￖ‫ڴڴڶ‬￦
‫ڵܩڹ‬￦
P20
￦
Question No. 2
￝¬©²￦¸¬©￦·¸³§¯￦­·￦·©°°­²«￦©¼Ο¶­«¬¸￦
ￜ¥°¹©￦³ª￦³²©￦¶­«¬¸￦
‫ܥ‬￦
￦
‫ܥ‬￦
ￖ‫ڴڶڷ‬￦ ￦ￖ‫ڴڴڵ‬￦
‫ڹ‬￦
P24
SUMMARY OF ANSWERS:
1. B
2. C
PROBLEM 15-13 Dividend Income￦
￉¥·¬￦¨­º­¨©²¨￦
￙¬¥¶©·￦­²￦°­©¹￦³ª￦§¥·¬￦¨­º­¨©²¨·￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڹڵ‬ϯ￦
ￚ³¸¥°￦¨­º­¨©²¨￦­²§³±©￦ ￦
￦
￦
￦
￦
PROBLEM 15-15 Dividend Income￦
(C)￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
2,250,000
￦
ￚ¬©￦ ¨­º­¨©²¨￦ ­²§³±©￦ ¸³￦ ¦©￦ ¶©§³¶¨©¨￦ ­·￦ ©µ¹¥°￦ ¸³￦ ￖ‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ϑ￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ¼￦ ￖ‫ڼ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯΚ￦ ￚ¬©￦ ¦¥·©￦ ­·￦ ³²￦ ¥§¸¹¥°￦ ¨­º­¨©²¨·￦ ¨©§°¥¶©¨Κ￦ ￇ￦ ·¬¥¶©￦
¨­º­¨©²¨￦­·￦²³¸￦¶©«¥¶¨©¨￦¥·￦¥²￦­²§³±©Κ￦ ￦
(A)￦
PROBLEM 15-16 Reclassifications of Investments in Equity Securities
￦
Question No. 1
Not allowed.￦ ￚ¬©￦ ³²°½￦ ¥°°³»©¨￦ ¶©§°¥··­ª­§¥¸­³²￦ ­·￦ ª¶³±￦ ￌ­²¥²§­¥°￦ ￇ··©¸￦ ¥¸￦
ￇ±³¶¸­¾©¨￦￉³·¸￦Ϯￌￇￇ￉ϯ￦¸³￦¬©°¨￦ª³¶￦¸¶¥¨­²«￦ￌ­²¥²§­¥°￦ￇ··©¸￦¥¸￦ￌ¥­¶￦ￜ¥°¹©￦ￚ¬¶³¹«¬￦
ￖ¶³ª­¸￦ ³¶￦ ￒ³··￦ ¨©¦¸￦ ·©§¹¶­¸­©·￦ ϮￌￜￚￖￒϯΖ￦ ³¶￦ º­§©￦ º©¶·¥Κ￦ ￚ¬©¶©ª³¶©￦ ¸¬©￦ ·©§¹¶­¸­©·￦
¶©±¥­²￦ ¥·￦ ￌￜￚￖￒΚ￦ ￙­²§©￦ ¶©§°¥··­ª­§¥¸­³²￦ ­·￦ ²³¸￦ ¥°°³»©¨Ζ￦ ¸¬©¶©￦ ­·￦ ²³￦
¶©§°¥··­ª­§¥¸­³²￦«¥­²￦³¶￦°³··Κ￦
(A)￦
Question No. 2
Not allowed￦ Ϯ·©©￦ ¨­·§¹··­³²￦ ³²￦ ²³Κ￦ ‫ڵ‬ϯΚ￦ ￚ¬©¶©ª³¶©￦ ¸¬©￦ ·©§¹¶­¸­©·￦ ¶©±¥­²￦ ¥·￦
ￌￜￚￕ￉ￏΚ￦￙­²§©￦¶©§°¥··­ª­§¥¸­³²￦­·￦²³¸￦¥°°³»©¨Ζ￦¸¬©¶©￦­·￦²³￦¶©§°¥··­ª­§¥¸­³²￦«¥­²￦³¶￦
°³··Κ￦
(A)￦
121
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
PROBLEM 15-17 Purchase: Trade Date vs. Settlement Date Accounting￦
￦
SUMMARY OF ANSWERS:
1. B
2. D
￦
￦
PROBLEM 15-18 Sale: Trade Date vs. Settlement Date Accounting
￦
SUMMARY OF ANSWERS:
1. D
2. A
￦
￦
PROBLEM 15-19 Exchange of One Financial Asset into Another Financial
Asset
￦
Question No. 1
ￌ¥­¶￦º¥°¹©Ο￦ￕ¶¨­²¥¶½￦￙¬¥¶©·￦Ϯ‫ں‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڸ‬ϯ
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©Ο￦ￖ¶©ªΚ￦￙¬¥¶©·￦Ϯￖ‫ڹڶڸ‬Ζ‫ڴڴڴ‬ϑ‫ڼ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
ￍ¥­²￦³²￦©¼§¬¥²«©￦
￦
￦
￦
(C)￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬
‫ڶڵڶ‬Ζ‫ڴڴڹ‬￦
‫ڻڶ‬Ζ‫ڴڴڹ‬￦
Question No. 2
￐³¹¶²¥°￦©²¸¶½￦»³¹°¨￦¦©Ό￦
ￏ²º©·¸±©²¸￦­²￦ￚ¶¥¨­²«Ο￦ￕ¶¨­²¥¶½￦￙¬¥¶©·￦Ϯ‫ں‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڷ‬ϯ￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦ￍ¥­²￦³²￦©¼§¬¥²«©￦￦
￦ ‫ڻڶ‬Ζ‫ڴڴڹ‬￦
￦￦￦￦ￏ²º©·¸±©²¸￦­²￦ￚ¶¥¨­²«Ο￦ￖ¶©ªΚ￦￙¬¥¶©·￦Ϯￖ‫ڹڶڸ‬Ζ‫ڴڴڴ‬ϑ‫ڼ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڶڵڶ‬Ζ‫ڴڴڹ‬￦
SUMMARY OF ANSWERS:
1. C
2. B
PROBLEM 15-20 Exchange of a PPE for Financial Asset￦
￦
Question No. 1
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦ª­²¥²§­¥°￦¥··©¸￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦³ª￦¸¬©￦°¥²¨￦
ￍ¥­²￦³²￦©¼§¬¥²«©￦
￦
Question No. 2
￐³¹¶²¥°￦©²¸¶­©·￦¥¶©Ό￦
ￓ¥¶§¬￦‫ڵڷ‬￦￦
ￌ­²¥²§­¥°￦¥··©¸￦¥¸￦ￌￜￚￕ￉ￏ￦
￦
￦￦￦￦￦ￒ¥²¨￦
￦
￦￦￦￦ￍ¥­²￦³²￦©¼§¬¥²«©￦Ϯ‫ڴڶڼ‬Ζ‫ڴڴڴ‬Ο‫ڴڴں‬Ζ‫ڴڴڴ‬ϯ
￦
SUMMARY OF ANSWERS:
1. B
2. D
￦
￦
122
‫ڴڶڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
(B)
￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
PROBLEM 15-21 Exchange of a Financial Asset for PPE
￦
Question No. 1
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦ª­²¥²§­¥°￦¥··©¸￦
‫ڴڹں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦³ª￦¸¬©￦ª­²¥²§­¥°￦¥··©¸￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￍ¥­²￦³²￦©¼§¬¥²«©
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
￐³¹¶²¥°￦©²¸¶­©·￦¥¶©Ό￦
ￓ¥¶§¬￦‫ڵڷ‬￦￦
ￒ¥²¨￦Ϯ¥¸￦ª¥­¶￦º¥°¹©￦³ª￦¸¬©￦¥··©¸￦given upϯ￦
‫ڴڹں‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦ￌￜￚￕ￉ￏ
￦
￦
￦￦￦￦ￍ¥­²￦³²￦©¼§¬¥²«©￦Ϯ‫ڴڹں‬Ζ‫ڴڴڴ‬Ο‫ڴڴں‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
￦
￦
￦
￘©¸¥­²©¨￦©¥¶²­²«·￦
￦￦￦￦ￛ²¶©¥°­¾©¨￦°³··￦Ϯ‫ڹڶں‬Ζ‫ڴڴڴ‬Ο‫ڴڴں‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
(B)
￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
SUMMARY OF ANSWERS:
1. B
2. B
￦
PROBLEM 15-22 Trading Securities
￦
Question No. 1
(A)￦ￚ¬©￦§³·¸￦³ª￦­²º©·¸±©²¸￦ ­·￦ￖ‫ڴڼڼ‬Ζ‫ڴڴڴ‬Κ￦ￚ¬©￦ ¦¶³¯©¶¥«©￦ª©©￦¥²¨￦§³±±­··­³²￦³ª￦
ￖ‫ڴڵ‬Ζ‫ڴڴڴ‬￦ ¥²¨￦ ￖ‫ڴڵ‬Ζ‫ڴڴڴ‬￦ ¶©·´©§¸­º©°½￦ ­·￦ §¬¥¶«©¨￦ ¸³￦ ©¼´©²·©￦ ·­²§©￦ ¸¬©￦ ­²º©·¸±©²¸￦
¥§µ¹­¶©¨￦ ­·￦ ¥￦ ¸¶¥¨­²«￦ ·©§¹¶­¸½Κ￦ ￚ¬©￦ ­²º©·¸±©²¸·￦ ¥¶©￦ ¥°·³￦ ¥§µ¹­¶©¨￦ ´¶­³¶￦ ¸³￦ ¸¬©￦
¨©§°¥¶¥¸­³²￦ ³ª￦ ¨­º­¨©²¨·￦ ³²￦ ￐¥²¹¥¶½￦ ‫ڴڵ‬Ζ￦ ‫ںڵڴڶ‬￦ ·³￦ ¸¬©½￦ ¥¶©￦ ²³¸￦ ´¹¶§¬¥·©¨￦
¨­º­¨©²¨￦³²Κ￦
￦
Question No. 2
ￊ­º­¨©²¨￦­²§³±©￦Ϯￖ‫ڶ‬￦¼￦‫ں‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦ￖ‫ںڵ‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦P28,000
(A)￦
￦
Question No. 3
￙©°°­²«￦´¶­§©￦
ￒ©··Ό￦￉³±±­··­³²￦¥²¨￦¸¥¼©·￦
ￔ©¸￦·©°°­²«￦´¶­§©￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦σ‫ڶ‬Ζ‫¼ڴڴڹ‬Ϯￖ‫ڴڽ‬Ζ‫ڴڴڴ‬ϑ‫ں‬Ζ‫ڴڴڴ‬ϯσ
ￍ¥­²￦³²￦·¥°©￦
￦
￦
￦
￦
ￖ‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
‫ڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڻڷ‬Ζ‫ڴڴڹ‬
P7,500
(C)￦
￦
Question No. 4
ￋￊￇ￦￉³¶´Κ￦·¬¥¶©·￦ σￖ‫ڴڹ‬￦ ￦Ϯￖ‫ڴڷ‬Ζ‫ڴڴڴ‬ϑ‫ڵ‬Ζ‫ڴڴڴ‬ϯσ￦
ￊ￐ￕￇΖ￦ￏ²§Κ￦
σￖ‫ڹڵ‬￦ ￦Ϯￖ‫ڴڽ‬Ζ‫ڴڴڴ‬ϑ‫ں‬Ζ‫ڴڴڴ‬ϯσ￦
￘ￜￌￋΖ￦￉³Κ￦
σￖ‫ڹڸ‬￦ Ϯￖ‫ڴڼ‬Ζ‫ڴڴڴ‬ϑ‫ڶ‬Ζ‫ڴڴڴ‬ϯσ
ￇ￘ￖΖ￦￉³Κ￦
σￖ‫ڴڴڵ‬￦ ￦Ϯￖ‫ڴڼڼ‬Ζ‫ڴڴڴ‬ϑ‫ڼ‬Ζ‫ڴڴڴ‬ϯσ￦
ￒ³··￦§¬¥¶«©¥¦°©￦¸³￦­²§³±©￦·¸¥¸©±©²¸￦
¼￦ ‫ڵ‬Ζ‫ڴڴڴ‬￦
¼￦ ‫ڷ‬Ζ‫ڴڴڹ‬￦
¼￦ ‫ڶ‬Ζ‫ڴڴڴ‬
¼￦ ‫ڼ‬Ζ‫ڴڴڴ‬￦
(B)￦
‫ܥ‬
‫ܥ‬
‫ܥ‬
‫ܥ‬
ￖ‫ڴڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
Ϯ￦￦‫ڴڼ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯￖ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
￦
Question No. 5
ￋￊￇ￦￉³¶´³¶¥¸­³²￦·¬¥¶©·￦
ￊ￐ￕￇΖ￦ￏ²§Κ￦
ￖ‫ڴڹ‬￦
ￖ‫ڹڵ‬￦
123
¼￦
¼
‫ڵ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڹ‬
‫ܥ‬￦
‫ܥ‬￦
ￖ‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڶڹ‬Ζ‫ڴڴڹ‬￦
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
￘ￜￌￋΖ￦￉³Κ￦
ￖ‫ڹڸ‬￦
¼￦ ‫ڶ‬Ζ‫ڴڴڴ‬￦
‫ܥ‬￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
ￇ￘ￖΖ￦￉³Κ￦
ￖ‫ڴڴڵ‬
¼ ‫ڼ‬Ζ‫ڴڴڴ‬
‫ܥ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦¦¥°¥²§©￦³ª￦ª­²¥²§­¥°￦¥··©¸￦¥¸￦´¶³ª­¸￦³¶￦°³··￦
(A)
ￖ‫ڶڽڽ‬Ζ‫ڴڴڹ‬￦
￦
Ϯￔ³¸©Ό￦￘©§°¥··­ª­§¥¸­³²￦³ª￦©µ¹­¸½￦·©§¹¶­¸­©·￦¥¶©￦²³¸￦¥°°³»©¨Κϯ￦
￦
SUMMARY OF ANSWERS:
1. A
2. A
3. C
4. B
5.
A
￦
￦
PROBLEM 15-23 Fair Value through Other Comprehensive Income￦
￦
Question No. 1
‫ڵ‬ϑ‫ڵ‬￦￈³³¯￦ￜ¥°¹©￦
￦ ￖ￦ ‫ڴڼڼ‬Ζ‫ڴڴڴ‬￦
￈¶³¯©¶¥«©￦ª©©￦
￦￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￉³±±­··­³²￦
￦￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©²¨·￦¶©§©­º¥¦°©￦
Ϯ￦￦
‫ںڵ‬Ζ‫ڴڴڴ‬￦ϯ￦
￉³·¸￦³ª￦ￌￜￚￕ￉ￏ￦
￦ ￖ￦￦￦￦￦ ‫ڸڼڼ‬Ζ‫ڴڴڴ‬￦ ￦ (C)￦
￦
Question No. 2
ￊ­º­¨©²¨￦­²§³±©￦Ϯￖ‫ڶ‬￦¼￦‫ں‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦P12,000 (C)￦
￦
Question No. 3
ￖ¶³§©©¨·￦Ϯￖ‫ڹڷ‬￦¼￦‫ڴڴڹ‬ϯ￦
￦ ￖ￦￦￦￦ ‫ڻڵ‬Ζ‫ڴڴڹ‬￦
￉¥¶¶½­²«￦º¥°¹©￦Ϯￖ‫ڴڴڹ‬￦¼￦Ϯￖ‫ڼڼ‬Ζ‫ڴڴڴ‬ϑϮ‫ڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵڵ‬ϯϯ￦Ϯ￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦ϯ￦
ￒ³··￦³²￦·¥°©￦
￦ ￖ￦￦￦￦￦￦ Ϯ‫ڶ‬Ζ‫ڴڴڹ‬ϯ￦ ￦ ￦
￦
￦ ￖ￦￦￦￦ ‫ڹڷ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦ￖ¶³§©©¨·￦Ϯￖ‫ڴڸ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦Ϯ‫ڶ‬Ζ‫ڴڴڹ‬￦¼￦Ϯￖ‫ڴڽ‬Ζ‫ڴڴڴ‬ϑ‫ں‬Ζ‫ڴڴڴ‬ϯϯ￦
Ϯ￦￦
‫ڻڷ‬Ζ‫ڴڴڹ‬￦ϯ￦
ￊ­º­¨©²¨·￦³²￦·¸³§¯·￦·³°¨￦Ϯￖ‫ڶ‬￦¼￦‫ڶ‬Ζ‫ڴڴڹ‬ϯ￦
Ϯ￦￦
‫ڹ‬Ζ‫ڴڴڴ‬ϯЄ￦
ￒ³··￦³²￦·¥°©￦
￦ ￖ￦￦￦￦￦￦ Ϯ‫ڻ‬Ζ‫ڴڴڹ‬ϯ￦ ￦ ￦
￦
ￚ³¸¥°￦°³··￦³²￦·¥°©￦Ϯￖ‫ڶ‬Ζ‫ڴڴڹ‬￦‫ܩ‬￦ￖ‫ڻ‬Ζ‫ڴڴڹ‬ϯ￦
￦
ￖ￦￦￦￦￦Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦(C)￦
￦
Єￚ¬­·￦»¥·￦·³°¨￦¨­º­¨©²¨Ο³²Κ￦
￦
Question No. 4
ￓ¥¶§¬￦‫ڵڷ‬￦
￦Ϯ‫ڹں‬Ζ‫ڴڴڴ‬Ο‫ڹڵ‬Ζ‫ڴڴڴ‬ϯ￦￦
￐¹²©￦‫ڹڵ‬￦
Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬Ο‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦￦
￦ￍ¥­²ϑϮￒ³··ϯ￦³²￦ￋ¼§¬¥²«©￦￦
(C)
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
Question No. 5
ￋￊￇ￦￉³¶´³¶¥¸­³²￦´¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‫ڴڴڹ‬￦¼￦ￖ‫ڴڹ‬ϯ￦
ￊ￐ￕￇΖ￦ￏ²§Κ￦Ϯ‫ڷ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڹڵ‬ϯ￦
￘ￜￌￋ￦￉³Κ￦ϮϮ‫ڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵڵ‬￦Ο￦‫ڴڴڹ‬ϯ￦¼￦ￖ‫ڹڸ‬ϯ￦
ￇ￘ￖ￦￉³Κ￦Ϯ‫ڼ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڴڵ‬ϯ￦
ￒ￉￉￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴں‬ϯ￦
ￖ￦￦￦￦ ‫ڹڶ‬Ζ‫ڴڴڴ‬￦
￦￦
‫ڶڹ‬Ζ‫ڴڴڹ‬￦
￦￦
‫ںڻ‬Ζ‫ڴڴڹ‬￦
￦￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦￦
‫ڴں‬Ζ‫ڴڴڴ‬￦ ￦
124
￦
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
ￇ¨®¹·¸©¨￦¦¥°¥²§©￦￦
￦
SUMMARY OF ANSWERS:
1. C
2. C
3. C
￦ ￖ￦ ‫ڵ‬Ζ‫ڸڵڴ‬Ζ‫ڴڴڴ‬￦ ￦
4.
C
5.
(C)￦
C
PROBLEM 15-24
￦
Question No. 1
￙¸³§¯￦¶­«¬¸·￦Ϯ‫ڵڵ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ں‬ϯ￦
￦ ￖ￦
‫ںں‬Ζ‫ڴڴڴ‬
(C)￦
￦
Question No. 2
￉¥·¬￦´¥­¨￦Ϯￖ‫ڴڽ‬￦¼￦Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϑ‫ڹ‬ϯϯ￦
￦ ￖ￦￦￦ ‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦³ª￦·¸³§¯￦¶­«¬¸·￦¹·©¨￦Ϯￖ‫ں‬￦¼￦‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦­²º©·¸±©²¸￦§³·¸￦
￦ ￖ￦￦￦ ‫ڴڸڶ‬Ζ‫ڴڴڴ‬
(C)￦
￦
Question No. 3
ￖ¶³§©©¨·￦Ϯￖ‫ڹ‬Κ‫ڹ‬￦¼￦‫ڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦ ￖ￦ ￦￦￦￦￦￦‫ڹ‬Ζ‫ڴڴڹ‬￦
￉³·¸￦³ª￦·¸³§¯￦¶­«¬¸·￦Ϯￖ‫ں‬￦¼￦‫ڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦
‫ں‬Ζ‫ڴڴڴ‬￦
ￒ³··￦³²￦·¥°©￦³ª￦·¸³§¯￦¶­«¬¸·￦
￦ ￖ￦
￦￦￦￦￦￦‫ڴڴڹ‬
(C)￦
￦
Question No. 4
ￖ¶³§©©¨·￦
￦ ￖ￦￦￦ ‫ڴڸڸ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦³ª￦·¬¥¶©·￦·³°¨￦Ϯￖ‫ڸڵڵ‬￦ЄЄ￦¼￦‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦
‫ںڹڸ‬Ζ‫ڴڴڴ‬￦
ￒ³··￦³²￦·¥°©￦³ª￦·¸³§¯·￦
￦ ￖ￦ ￦￦‫ںڵ‬Ζ‫ڴڴڴ‬
(C)￦
￦
Question No. 5
ￊ¥¸©￦
ￔ³Κ￦³ª￦·¬¥¶©·￦ ￚ³¸¥°￦§³·¸￦
‫ڴڵ‬Οￌ©¦￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬￦ ‫ڼڼ‬￦
‫ڴڼڼ‬Ζ‫ڴڴڴ‬￦
‫ڵڷ‬Οￓ¥¶￦
‫ڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￚ³¸¥°￦
‫ڵڵ‬Ζ‫ڴڴڴ‬￦ ‫ڴڼ‬￦
‫ڴڼڼ‬Ζ‫ڴڴڴ‬￦
‫ں‬ϑ‫ڴڷ‬￦¶©±©¥·¹¶©±©²¸￦¸³￦ª¥­¶￦º¥°¹©￦
￦
￦
‫ڸڻڷ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦
‫ڵڵ‬Ζ‫ڴڴڴ‬￦ ‫ڸڵڵ‬￦ ‫ڵ‬Ζ‫ڸڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڷڵ‬Ο￐¹°￦
‫ڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
￦
ￚ³¸¥°￦
‫ڷڵ‬Ζ‫ڴڴڴ‬￦
￦ 1,494,000
‫ڶڵ‬Οￕ§¸￦ Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦ ‫ڸڵڵ‬￦ Ϯ‫ںڹڸ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڽ‬Ζ‫ڴڴڴ‬￦
￦
￦ 1,038,000
￙­²§©￦¸¬©¶©￦­·￦²³￦¥º¥­°¥¦°©￦ª¥­¶￦º¥°¹©￦³²￦ￓ¥¶§¬￦‫ڵڷ‬Ζ￦²³￦§³·¸￦­·￦«­º©²￦¸³￦¸¬©￦·¸³§¯￦
¨­º­¨©²¨Κ￦
￦
SUMMARY OF ANSWERS:
1. D
2. B
3. C
4. D
5.
D
￦
￦
125
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
PROBLEM 15-25
￦
Question No. 1
ￇ§µ¹­·­¸­³²￦§³·¸￦
ￇ¨¨￦¸¶¥²·¥§¸­³²￦§³·¸·￦
￉³¶¶©§¸￦§³·¸
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڸ‬Ζ‫ڴڴڴ‬
￦
￦
(B)
￦
Question No. 2
ￌ©¦Κ￦‫ڴڵ‬￦ ￌ¶³±￦ￍ©¶¶­¸￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Οￌ¶³±￦￈¥¶¶￦
ￔ³ºΚ￦‫ڶ‬￦
Ϯ‫ڴڵ‬Ζ‫ܩڴڴڴ‬Ϯ‫ڵڵ‬Ζ‫ڴڴڴ‬ϑ‫ڹ‬ϯ￦¼￦‫ڵ‬￦
ￚ³¸¥°￦¨­º­¨©²¨￦­²§³±©
‫ڴڷ‬Ζ‫ڴڴڴ‬
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڷڵ‬Ζ‫ڴڴڶ‬￦
‫ڷڹ‬Ζ‫ڴڴڶ‬
￦
￦
￦
￦
(B)
￦
Question No. 3
ￌ¥­¶￦º¥°¹©￦³ª￦￦²©»￦ￌￇ￦Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڸ‬ϯ￦
ￒ©··Ό￦ ￉¥¶¶½­²«￦ º¥°¹©￦ Ϯ‫ڹڻڽ‬Ζ‫ڴڴڴ‬ϑ‫ڹڵ‬￑￦ ¼￦
‫ڹ‬￑ϯ￦
ￍ¥­²￦³²￦§³²º©¶·­³²￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ڹڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦
￦
￦
(C)￦
￦
Question No. 4
￉³²·­¨©¶¥¸­³²￦¶©§©­º©¨￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڻ‬ϯ￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڵ‬ϯ
ￔ©¸￦￙©°°­²«￦ￖ¶­§©
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦
ￍ¥­²￦³²￦·¥°©￦
‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬
‫ڼڷڵ‬Ζ‫ڴڴڴ‬
‫ڴڶڵ‬Ζ‫ڻںں‬￦
‫ڻڵ‬Ζ‫ڷڷڷ‬￦
￦
￦
￦
￦
(D)￦
￦
￦
‫ڴڵ‬Οￌ©¦￦
ￚ³¸¥°￦
‫ڸ‬ϑ‫ڵ‬ϑ￦¶©±©¥·¹¶©±©²¸￦¸³￦
ª¥­¶￦º¥°¹©￦
ￚ³¸¥°￦
‫ڵ‬Οￓ¥½￦Ϯ‫ڵڵ‬Ζ‫ڴڴڴ‬ϑ‫ڹ‬ϯ￦
ￚ³¸¥°￦
‫ڹڵ‬Οￔ³º￦
ￚ³¸¥°￦
Shares
‫ڴڴڴڴڵ‬
￦
‫ڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڵڵ‬Ζ‫ڴڴڴ‬￦ ‫ڴں‬￦
￦
￦
‫ڵڵ‬Ζ‫ڴڴڴ‬￦ ‫ڸڹ‬￦
‫ڶ‬Ζ‫ڴڴڶ‬￦
￦
‫ڷڵ‬Ζ‫ڴڴڶ‬
￦
Ϯ‫ڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
‫ڵڵ‬Ζ‫ڴڴڶ‬￦
￦
￦
￉³·¸￦³ª￦·¸³§¯·￦³²￦ￓ¥½￦‫ڵ‬￦
￙¹¦·Κ￦ￖ¶­§©￦Ϯ‫ڵڵ‬Ζ‫ڴڴڴ‬ϑ‫ڹ‬￦¼￦ￖ‫ڶں‬ϯ￦
ￇ¨¨￦§³·¸￦³ª￦·¸³§¯￦¶­«¬¸·￦Ϯ‫ں‬￦¼￦‫ڵڵ‬Ζ‫ڴڴڴ‬ϯ￦
￉³·¸￦³ª￦·¸³§¯·￦³²￦ￓ¥½￦‫ڵ‬
Shares
‫ڴڴڴڴڵ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬￦
‫ڴںں‬Ζ‫ڴڴڴ‬￦
Ϯ‫ںں‬Ζ‫ڴڴڴ‬ϯ￦
‫ڸڽڹ‬Ζ‫ڴڴڴ‬￦
‫ڶڴڶ‬Ζ‫ڴڴڸ‬￦
‫ںڽڻ‬Ζ‫ڴڴڸ‬
Ϯ‫ڴڶڵ‬Ζ‫ڻںں‬ϯ￦
‫ڹڻں‬Ζ‫ڷڷڻ‬￦
￦
‫ںڷڵ‬Ζ‫ڴڴڸ‬￦
‫ںں‬Ζ‫ڴڴڴ‬￦
‫ڶڴڶ‬Ζ‫ڴڴڸ‬￦
￦
￦
‫ڴڵ‬Οￌ©¦￦
Carrying
value
‫ڵڹڸ‬Ζ‫ڴڴڴ‬
Cost
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
126
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
ￚ³¸¥°￦
￦
‫ڵ‬Οￓ¥½￦Ϯ‫ڵڵ‬Ζ‫ڴڴڴ‬ϑ‫ڹ‬ϯ￦
ￚ³¸¥°￦
‫ڹڵ‬Οￔ³º￦
ￚ³¸¥°￦
‫ڵڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڶ‬Ζ‫ڴڴڶ‬￦
‫ڷڵ‬Ζ‫ڴڴڶ‬￦
Ϯ‫ڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵڵ‬Ζ‫ڴڴڶ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڶڴڶ‬Ζ‫ڴڴڸ‬￦
‫ڶڹڻ‬Ζ‫ڴڴڸ‬￦
Ϯ‫ڸڵڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڼڷں‬Ζ‫ڴڴڸ‬￦
Question No. 5
ￍ©¶¶­¸Οￖ￙￦Ϯ‫ڴڻ‬￦¼￦‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦￦￦￦￦￦￦Οￕ￙￦Ϯ‫ڹڸ‬￦¼￦‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ³©·§¬￦Ϯ‫ڶڻ‬￦¼￦‫ڵڵ‬Ζ‫ڴڴڶ‬ϯ
￈¥¶¶￦Ϯ‫ڴڶ‬￦¼￦‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
Fair values
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
‫ںڴڼ‬Ζ‫ڴڴڸ‬
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ںڹڷ‬Ζ‫ڴڴڸ‬￦
Cost
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڼڷں‬Ζ‫ڴڴڸ‬
‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڼڹڴ‬Ζ‫ڴڴڸ‬￦
Difference
Ϯ‫ڴڴڽ‬Ζ‫ڴڴڴ‬ϑ‫ڹڵ‬￑￦¼￦‫ڴڵ‬￑ϯ￦
￦
￦
￦
￦
￦
￦
298,000 (C)
￦
￦
Note: Use bid price on asset held, asked price for asset to be purchased.
￦
SUMMARY OF ANSWERS:
1. B
2. B
3. C
4. D
5.
C
￦
￦
PROBLEM 15-26￦
Question No. 1
￦
￦
ￌￜￚￕ￉ￏ￦ￖ³¶¸ª³°­³￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦￦￦￉³°³±¥￦￉³±´¥²½￦
‫ڷ‬Ζ‫ڴڻڴ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￙³°­±¥²￦
‫ڶ‬Ζ‫ڻڷڻ‬Ζ‫ڴڴڹ‬￦
￦
￦￦￦ￜ­°°¥²¹©º¥￦￉³±´¥²½￦
‫ڵ‬Ζ‫ڵڻڼ‬Ζ‫ڴڴڴ‬￦ ‫ڻ‬Ζ‫ڼڻں‬Ζ‫ڴڴڹ‬￦
￦
￦
ￒ©··Ό￦ￌￜￚￕ￉ￏ￦ￖ³¶¸ª³°­³￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦￦￦￉³°³±¥￦￉³±´¥²½￦
‫ڷ‬Ζ‫ڴڹڴ‬Ζ‫ڴڴڴ‬￦￦
￦
￦￦￦￙³°­±¥²￦
‫ڶ‬Ζ‫ڹڶڻ‬Ζ‫ڴڴڴ‬￦￦
￦
￦￦￦ￜ­°°¥²¹©º¥￦￉³±´¥²½￦
‫ڵ‬Ζ‫ڹڻڼ‬Ζ‫ڴڴڴ‬￦￦ ‫ڻ‬Ζ‫ڴڹں‬Ζ‫ڴڴڴ‬￦
ￛ²¶©¥°­¾©¨￦«¥­²￦ ￦￙ￌￖ￦
(C)
‫ڼڶ‬Ζ‫ڴڴڹ‬￦
￦
Question No. 2
ￌ¥­¶￦º¥°¹©￦³ª￦·¬¥¶©·￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦￙³°­±¥²￦´³¶¸ª³°­³
ￍ¥­²￦³²￦©¼§¬¥²«©￦
￦
‫ڶ‬Ζ‫ڻڽڻ‬Ζ‫ڴڴڹ‬￦
‫ڶ‬Ζ‫ڻڷڻ‬Ζ‫ڴڴڹ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
￦
(B)￦
￦
ￔ³¸©￦ ¸¬¥¸￦ ¸¬©￦ §¥¶¶½­²«￦ ¥±³¹²¸￦ ­·￦ ©µ¹¥°￦ ¸³￦ ¸¬©￦ ª¥­¶￦ º¥°¹©￦ ´¶©º­³¹·￦
¶©±©¥·¹¶©±©²¸￦¨¥¸©￦Ϯ‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬ϯΚ￦
￦
Question No. 3
ￖ¶³§©©¨·￦ª¶³±￦·¥°©￦³ª￦ￇµ¹­²³￦·¬¥¶©·￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦ￇµ¹­²³￦´³¶¸ª³°­³￦
ￒ³··￦³²￦·¥°©￦
￦
127
￦
‫ڶ‬Ζ‫ڴڽڹ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
(B)￦
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
Question No. 4
ￌￜￚￕ￉ￏ￦ￖ³¶¸ª³°­³￦ ‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
￦￦￦￉³°³±¥￦￉³±´¥²½￦
￦￦￦ￜ­°°¥²¹©º¥￦￉³±´¥²½￦
ￒ©··Ό￦ￌￜￚￕ￉ￏ￦ￖ³¶¸ª³°­³￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦￦￦￉³°³±¥￦￉³±´¥²½￦
￦￦￦ￜ­°°¥²¹©º¥￦￉³±´¥²½￦
ￛ²¶©¥°­¾©¨￦«¥­²￦ ￦￙ￌￖ￦Ϯ§¹±¹°¥¸­º©ϯ￦
￦
SUMMARY OF ANSWERS:
1. C
2. B
3. B
4.
￦
￦
PROBLEM 15-27
￦
￦
‫ڷ‬Ζ‫ڴڼڴ‬Ζ‫ڴڴڴ‬￦￦
‫ڵ‬Ζ‫ڻںڼ‬Ζ‫ڴڴڹ‬￦￦
￦
‫ڷ‬Ζ‫ڴڹڴ‬Ζ‫ڴڴڴ‬￦￦
‫ڵ‬Ζ‫ڹڻڼ‬Ζ‫ڴڴڴ‬￦￦
(C)
￦
‫ڸ‬Ζ‫ڻڸڽ‬Ζ‫ڴڴڹ‬￦
￦
￦
‫ڸ‬Ζ‫ڹڶڽ‬Ζ‫ڴڴڴ‬￦
‫ڶڶ‬Ζ‫ڴڴڹ‬￦
C
￦
Question No. 1
ￇ¨®¹·¸©¨￦¦¥°¥²§©￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬￦ ￦‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦¼￦ￖ‫ڴڹ‬￦‫ܥ‬￦ￖ‫ڴڴڶ‬Ζ‫ڴڴڴ‬
￦
Question No. 2
Type of
Fair
Total fair
stocks
# shares
value
value
ￕ¶¨­²¥¶½￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڴڷ‬￦
ￖ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
ￖ¶©ª©¶©²§©￦
￦￦‫ڶ‬Ζ‫ڴڴڴ‬￦
￦￦‫ڴڵ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§³·¸
￦
￦
ￖ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
A
￦
Question No. 4
ￖ¶³§©©¨·￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڻڵ‬ϯ￦
￦ ￖ￦
￉¥¶¶½­²«￦¥±³¹²¸￦σϮￖ‫ڴڶ‬Ζ‫ڴڴڴ‬ϑϮ‫ڶ‬Ζ‫ڴڴڴ‬ϯϯ￦¼￦‫ڵ‬Ζ‫ڴڴڴ‬ϯ￦ Ϯ￦￦
ￍ¥­²￦³²￦·¥°©￦
￦ ￖ￦
￦
Question No. 5
ￖ¶³§©©¨·Ζ￦©¼§°¹·­º©￦³ª￦­²¸©¶©·¸￦
￦ ￖ￦
￉¥¶¶½­²«￦¥±³¹²¸￦Ϯ‫ڴڹڶ‬￦¼￦‫ڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵڵ‬ϯ￦
Ϯ￦￦
ￍ¥­²￦³²￦·¥°©￦
￦ ￖ￦
￦
SUMMARY OF ANSWERS:
1. A
2. A
3. A
4. A
5.
￦
￦
128
(A)￦
￦
(A)
￦
￦￦￦‫ڻڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦ϯ￦
‫ڻ‬Ζ‫ڴڴڴ‬
(A)￦
‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڻڶ‬Ζ‫ڴڴڴ‬￦ϯ￦
￦￦￦￦‫ڹ‬Ζ‫ڴڴڴ‬
(A)￦
A
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
PROBLEM 15-28
￦
CASE NO. 1
Question No. 1
ￔ©¸￦￙©°°­²«￦´¶­§©￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦‫خ‬￦ª¥­¶￦º¥°¹©￦³²￦‫ڷ‬ϑ‫ڵ‬Ϯ‫ڹڸ‬￦¼￦‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬
ￍ¥­²￦³²￦·¥°©Οￕ￉ￏ
(E)￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
￉³²·­¨©¶¥¸­³²￦¶©§©­º©¨￦
‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό
ￊ­º­¨©²¨￦­²§³±©￦³ª￦¸¬©￦­²º©·¸±©²¸￦·³°¨￦Ϯ‫ں‬Ζ‫ڴڴڴ‬￦¼￦Єￖ‫ڴڶ‬￦¼￦‫ܫڴڶ‬ϯ￦
‫ڸڶ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦￙©°°­²«￦´¶­§©￦
‫ںڸڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦‫خ‬￦ª¥­¶￦º¥°¹©￦³²￦‫ڷ‬ϑ‫ڵ‬￦Ϯ‫ڹڸ‬￦¼￦‫ں‬Ζ‫ڴڴڴ‬ϯ￦￦
‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
(E)￦
‫ڸڶ‬Ζ‫ڴڴڴ‬￦
ￒ³··￦³²￦·¥°©Οￕ￉ￏ
￦
Єￚ¬©￦´¥¶￦º¥°¹©￦¥ª¸©¶￦‫ڶ‬￦ª³¶￦‫ڵ‬￦·¬¥¶©￦·´°­¸￦­·￦©µ¹¥°￦¸³￦ￖ‫ڴڸ‬￦¼￦‫ܥڏ‬￦ￖ‫ڴڶ‬￦
￦
Question No. 3
‫ں‬ϑ‫ڵ‬ϑ‫ڼڵڴڶ‬￦Ϯ‫ڹڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ‬ϯ￦
‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵ‬ϑ‫ڼڵڴڶ‬￦Ϯ‫ڹڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڶ‬￦¼￦ￖ‫ڴڶ‬ϯ
‫ڴڸڵ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦¨­º­¨©²¨￦­²§³±©
(A)￦
‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
￦
Question Nos. 4 and 5
ￌ¥­¶￦º¥°¹©￦Ϯ‫ڽڶ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڷڸ‬ϯ￦
‫ڵ‬Ζ‫ڻڸڶ‬Ζ‫ڴڴڴ‬￦ 4. (D)
ￒ©··Ό￦￉³·¸￦Ϯ‫ڴڴڻ‬Ζ‫ڴڴڴ‬ϑ‫ڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ڽڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڻڴڹ‬Ζ‫ڴڴڹ‬￦
ￛ²¶©¥°­¾©¨￦«¥­²
‫ڽڷڻ‬Ζ‫ڴڴڹ‬￦ 5. (D)
￦
SUMMARY OF ANSWERS:
2. E
3. A
4. D
5.
D
1. E
￦
CASE NO. 2
Question No. 1
ￔ©¸￦￙©°°­²«￦´¶­§©￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦‫خ‬￦ª¥­¶￦º¥°¹©￦³²￦‫ڷ‬ϑ‫ڵ‬Ϯ‫ڹڸ‬￦¼￦‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬
ￍ¥­²￦³²￦·¥°©Οￕ￉ￏ
(E)￦
‫ڹڶ‬Ζ‫ڴڴڴ‬
￦
Question No. 2
￉³²·­¨©¶¥¸­³²￦¶©§©­º©¨￦
‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦
￦
ￊ­º­¨©²¨￦­²§³±©￦³ª￦¸¬©￦­²º©·¸±©²¸￦·³°¨￦Ϯ‫ں‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڸ‬￦¼￦‫ܫڴڶ‬ϯ￦
‫ڼڸ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦￙©°°­²«￦´¶­§©￦
‫ڶڶڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦‫خ‬￦ª¥­¶￦º¥°¹©￦³²￦‫ڷ‬ϑ‫ڵ‬￦Ϯ‫ڹڸ‬￦¼￦‫ں‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
ￒ³··￦³²￦·¥°©Οￕ￉ￏ
(E)￦
‫ڼڸ‬Ζ‫ڴڴڴ‬￦
￦
129
Chapter 15: Introduction to Financial Asset and Investment in Equity Securities
·¸³§¯·Κ￦
￦
Question No. 3
‫ں‬ϑ‫ڵ‬ϑ‫ڼڵڴڶ‬￦Ϯ‫ڹڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ‬ϯ￦
‫ڶڵ‬ϑ‫ڵ‬ϑ‫ڼڵڴڶ‬￦Ϯ‫ڹڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڶ‬￦¼￦ￖ‫ڴڸ‬ϯ￦
ￚ³¸¥°￦¨­º­¨©²¨￦­²§³±©
(C)￦
￦
Question Nos. 4 and 5
ￌ¥­¶￦º¥°¹©￦Ϯ‫ڽڶ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڷڸ‬ϯ￦
ￒ©··Ό￦￉³·¸￦Ϯ‫ڴڴڻ‬Ζ‫ڴڴڴ‬ϑ‫ڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ڽڶ‬Ζ‫ڴڴڴ‬ϯ￦
ￛ²¶©¥°­¾©¨￦«¥­²￦
￦
SUMMARY OF ANSWERS:
2. E
3. C
4. D
5.
1. E
￦
￦
130
‫ڴڸڵ‬Ζ‫ڴڴڴ‬
‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڻڸڶ‬Ζ‫ڴڴڴ‬￦ 4. (D)
‫ڻڴڹ‬Ζ‫ڴڴڹ‬￦
‫ڽڷڻ‬Ζ‫ڴڴڹ‬￦ 5. (D)
D
Chapter 16: Investment in Debt Securities
CHAPTER 16: INVESTMENT IN DEBT SECURITIES
￦
PROBLEM 16-1￦Acquisition of FAAC Term Bonds on Interest Date￦
￦
Question No. 1
ￖ¶©·©²¸ º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڹڹڷں‬￦ϯ￦
‫ڶںڻ‬Ζ‫ڴڴں‬
ￇ¨¨Ό￦ￖ¶©·©²¸￦ￜ¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬Κ‫ڷڻڷڴ‬￦ϯ￦
‫ڸںڷ‬Ζ‫ںڻڸ‬￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦­²º©·¸±©²¸￦¦³²¨·￦ ￦
￦
(C)￦
1,127,076
￦
Question No. 2
Amortization table:
Interest
Interest
Premium
Present
Date
Collection
Income
Amortization
value
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
￦
‫ڵ‬Ζ‫ڻڶڵ‬Ζ‫ںڻڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
(B) 135,249
‫ڹڵ‬Ζ‫ڽڸڶ‬￦
‫ڵ‬Ζ‫ڶڸڵ‬Ζ‫ڹڶڷ‬￦
￦
￦
PROBLEM 16-2￦Acquisition of FAAC Term Bonds in Between Interest Dates￦
￦
Question No. 1
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦­²º©·¸±©²¸￦¦³²¨·￦
￦ ‫ڵ‬Ζ‫ڼڻڼ‬Ζ‫ڴںڸ‬￦
ￇ¨¨Ό￦￦ￊ­·§³¹²¸￦¥±³¶¸­¾¥¸­³²￦
￦
￦￦￦￦ￋªª©§¸­º©￦­²¸©¶©·¸
‫ںڹ‬Ζ‫ڸڹڷ‬￦
￦￦￦￦ￔ³±­²¥°￦­²¸©¶©·¸￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڸڹڷ‬￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦­²º©·¸±©²¸￦¦³²¨·Ζ￦ￇ´¶­°￦‫ڵ‬￦
￦ ‫ڵ‬Ζ‫ڸڼڼ‬Ζ‫ڸڵڼ‬￦
ￇ¨¨￦ￇ§§¶¹©¨￦­²¸©¶©·¸￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦¦³²¨·￦
(D)
‫ڵ‬Ζ‫ڸڷڽ‬Ζ‫ڸڵڼ‬￦
￦
Question No. 2
Amortization table:
Interest
Interest
Discount
Present
Date
Collection
Income
Amortization
value
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
￦
‫ڵ‬Ζ‫ڼڻڼ‬Ζ‫ڴںڸ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
‫ڹڶڶ‬Ζ‫ڹڵڸ‬￦
‫ڹڶ‬Ζ‫ڹڵڸ‬
‫ڵ‬Ζ‫ڷڴڽ‬Ζ‫ڹڻڼ‬
￦
ￚ³¸¥°￦­²¸©¶©·¸￦­²§³±©￦Ϯￖ‫ڹڶڶ‬Ζ‫ڹڶڸ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦‫ܥ‬￦P169,061￦
(B)￦
￦
￦
PROBLEM 16-3￦ Interpolation of Effective Interest Rate of FAAC - Term
Bonds and Computation of Interest Income
￦
ￖ¹¶§¬¥·©￦´¶­§©￦
ￇ¨¨Ό￦ￚ¶¥²·¥§¸­³²￦§³·¸￦
ￏ²­¸­¥°￦§¥¶¶½­²«￦¥±³¹²¸￦
ￖ‫ڵ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڸڸ‬Ζ‫ڶڹڻ‬￦
ￖ‫ڵ‬Ζ‫ڸڸڵ‬Ζ‫ڶڹڻ‬￦
￦
131
￦
￦
￦
Chapter 16: Investment in Debt Securities
￙­²§©￦ ¸¬©¶©￦ ­·￦ ¸¶¥²·¥§¸­³²￦ §³·¸￦ ­²§¹¶¶©¨Ζ￦ ©ªª©§¸­º©￦ ¶¥¸©￦±¹·¸￦ ¦©￦ §³±´¹¸©¨Κ￦ ￚ¬©￦
©ªª©§¸­º©￦¶¥¸©￦¸¬©¶©ª³¶©￦­·￦§³±´¹¸©¨￦¥¸￦11.5%￦Ϯ¶©ª©¶￦¸³￦´¥«©￦‫ڴڷڹ‬￦¥²¨￦‫ڵڷڹ‬￦³ª￦¸¬©￦
¸©¼¸¦³³¯￦ª³¶￦©¼¥±´°©￦³ª￦­²¸©¶´³°¥¸­³²ϯΚ￦
￦
ￏ²¸©¶©·¸￦­²§³±©￦Ϯ‫ڵڵ‬Κ‫ܫڹ‬￦¼￦ￖ‫ڵ‬Ζ‫ڸڸڵ‬Ζ‫ڶڹڻ‬ϯ￦= 131,646
￦
￦
PROBLEM 16-4￦Acquisition of FAAC - Serial Bonds￦￦
(B)￦
￦
Question No. 1
Interest
Total
Present
Principal
Collection
Collection
Value Factor
‫ڴڹڸ‬Ζ‫ڴڴڴ‬
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڷں‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڽڶڽڼ‬
‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڼڹ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڶڻڽڻ‬￦
‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڼڵڵڻ‬￦
‫ڴڹڸ‬Ζ‫ڴڴڴ‬
‫ڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڽڸ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڹڹڷں‬
ￚ³¸¥°￦ￖ¶©·©²¸￦ￜ¥°¹©￦³ª￦¸¬©￦·©¶­¥°￦¦³²¨·￦ ￦
(C)￦
￦
Question No. 2
ￏ²¸©¶©·¸￦­²§³±©￦Ϯ‫ڵ‬Ζ‫ڻڶڻ‬Ζ‫ڸڷڼ‬￦¼￦‫ܫڶڵ‬ϯ￦‫ܥ‬￦207,340
(B)
Total Present
Value
‫ڶںڹ‬Ζ‫ڻڶڹ‬
‫ںںڸ‬Ζ‫ڶںڷ‬￦
‫ڸڼڷ‬Ζ‫ڶڻڷ‬￦
‫ڸڵڷ‬Ζ‫ڷڻڹ‬
‫ڵ‬Ζ‫ڻڶڻ‬Ζ‫ڸڷڼ‬￦
￦
PROBLEM 16-5 Reclassification
SCENARIO 1: Securities are properly classified as FVTPL under PFRS 9￦
Dec. 31, ￏ²º©·¸±©²¸￦­²￦¦³²¨·￦Ο￦ￌￜￚￖￒ￦
‫ڼڴڶ‬Ζ‫ڹڼڽ‬￦
2018
￦￦￦ￛ²¶©¥°­¾©¨￦ «¥­²￦ Ϯ
￦ Ο￦
￦
‫ڼڴڶ‬Ζ‫ڹڼڽ‬￦
‫ڵ‬Ζ‫ڹڹڼ‬Ζ‫ڽڴڼ‬ϯ￦
￦
￦
Dec. 31,
2019
ￛ²¶©¥°­¾©¨￦°³··
￦￦￦ￏ²º©·¸±©²¸￦­²￦¦³²¨·￦￦Οￌￜￚￖￒ￦￦
￦
Ο￦
￦
￦
￦
‫ڷڵڵ‬Ζ‫ڼںں‬￦
￦
￦
￦
‫ڷڵڵ‬Ζ‫ڼںں‬￦
￦
￉¥·¬
￦￦ￏ²¸©¶©·¸￦­²§³±©￦
To record the receipt of interest.￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
SCENARIO 1: CASE NO. 1: Financial asset at FVTOCI
Jan. 1,
ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦Ο￦ￌￜￚￕ￉ￏ￦
‫ڵ‬Ζ‫ڵڹڽ‬Ζ‫ںڶڵ‬￦
￦
2019￦
￦￦￦ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￜￚￖￒ￦
￦ ‫ڵ‬Ζ‫ڵڹڽ‬Ζ‫ںڶڵ‬￦
￦
To record the transfer of financial asset at FVTPL to FVTOCI.￦
￦
￦
Dec. 31,
2019
￉¥·¬￦
￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
To record the receipt of interest.￦
￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￏ²¸©¶©·¸￦­²§³±©
‫ڸڵ‬Ζ‫ڸڶں‬￦
￦
￦￦￦ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￜￚￕ￉ￏ
￦
‫ڸڵ‬Ζ‫ڸڶں‬￦
To record premium amortization using 11% revised effective rate.
￦
132
Chapter 16: Investment in Debt Securities
Amortization table-based on the 11% effective rate on the date of
reclassification is:
Interest
Interest
Present
Date
Collection
Income
Amortization
Value
ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦
￦￦
￦￦
￦￦
‫ڵ‬Ζ‫ڵڹڽ‬Ζ‫ںڶڵ‬￦
ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڽڵڴڶ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڸڵڶ‬Ζ‫ڸڶں‬￦
‫ڸڵ‬Ζ‫ڸڶں‬￦
‫ڵ‬Ζ‫ڹںڽ‬Ζ‫ڴڹڻ‬￦
ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڴڶڴڶ‬
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ںڵڶ‬Ζ‫ڷڷڶ‬
‫ںڵ‬Ζ‫ڷڷڶ‬￦
‫ڵ‬Ζ‫ڵڼڽ‬Ζ‫ڷڼڽ‬￦
ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڵڶڴڶ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڼڵڶ‬Ζ‫ڼڵڴ‬￦
‫ڼڵ‬Ζ‫ڼڵڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
SCENARIO 1: CASE NO. 2: Financial Asset at amortized cost (FAAC)
Jan. 1,
ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦Ο￦ￌￇￇ￉￦
‫ڵ‬Ζ‫ڵڹڽ‬Ζ‫ںڶڵ‬￦
￦
2019￦
￦￦￦ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￜￚￖￒ￦
￦ ‫ڵ‬Ζ‫ڵڹڽ‬Ζ‫ںڶڵ‬￦
￦
To record the transfer of financial asset at FVTPL to amortized cost.￦
￦
￦
Dec. 31,
2019
￉¥·¬
￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
To record the receipt of interest.￦
￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￏ²¸©¶©·¸￦­²§³±©
‫ڸڵ‬Ζ‫ڸڶں‬￦
￦
￦￦￦ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￇￇ￉
￦
‫ڸڵ‬Ζ‫ڸڶں‬￦
To record premium amortization using 11% revised effective rate.
￦
SCENARIO 2: Securities are properly classified as FVTOCI
Dec. 31, ￏ²º©·¸±©²¸￦­²￦¦³²¨·￦Ο￦ￌￜￚￕ￉ￏ￦
‫ںڼڵ‬Ζ‫ڼڼڶ‬￦
￦
2018
￦￦￦ￛ²¶©¥°­¾©¨￦ «¥­²￦ Ϯ
￦ Ο￦
ϯ￦
￦
￦
￦
Dec. 31,
2019
ￛ²¶©¥°­¾©¨￦«¥­²￦Ο￦ￕ￉ￏ￦
￦￦￦ￏ²º©·¸±©²¸￦­²￦¦³²¨·￦Ο￦ￌￜￚￕ￉ￏ￦
Ο￦
ϯ￦ ￦‫ںڼڵ‬Ζ‫ڼڼڶ‬￦
￦
￦
‫ںڼڵ‬Ζ‫ڼڼڶ‬￦
￦
‫ڽڷڵ‬Ζ‫ڽڼڴ‬￦
￦
￦
￉¥·¬
￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
To record the receipt of interest.￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڽڷڵ‬Ζ‫ڽڼڴ‬￦
￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
SCENARIO 2: CASE NO. 1: Financial asset at FVTPL
Jan. 1,
ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦Ο￦ￌￜￚￖￒ￦
‫ڵ‬Ζ‫ڵڹڽ‬Ζ‫ںڶڵ‬￦
￦
￦ ‫ڵ‬Ζ‫ڵڹڽ‬Ζ‫ںڶڵ‬￦
2019￦
￦￦￦ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￜￚￕ￉ￏ￦
￦
To record the transfer of financial asset at FVTOCI to FVTPL.￦
￦
￦
ￛ²¶©¥°­¾©¨￦«¥­²￦Ο￦ￕ￉ￏ
￦￦￦￘©§°¥··­ª­§¥¸­³²￦«¥­²
￦
￦
Dec. 31,
2019
￉¥·¬
￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
To record the receipt of interest.￦
‫ڻڸ‬Ζ‫ڽڽڵ‬￦
￦
￦
‫ڻڸ‬Ζ‫ڽڽڵ‬￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
SCENARIO 2: CASE NO. 2: Financial Asset at amortized cost (FAAC)
Jan. 1,
ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦Ο￦ￌￇￇ￉￦
‫ڵ‬Ζ‫ڷڴڽ‬Ζ‫ڻڶڽ‬￦
2019
ￛ²¶©¥°­¾©¨￦«¥­²￦ ￦ￕ￉ￏ￦
‫ڻڸ‬Ζ‫ڽڽڵ‬￦
133
￦
￦
Chapter 16: Investment in Debt Securities
￦
￦
￦￦￦ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￜￚￕ￉ￏ￦
￦ ‫ڵ‬Ζ‫ڵڹڽ‬Ζ‫ںڶڵ‬￦
To record the transfer of financial asset at FVTOCI to FAAC.￦
￦
￦
Dec. 31,
2019
￉¥·¬￦
￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
To record the receipt of interest.￦
￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￏ²¸©¶©·¸￦­²§³±©
‫ڼڶ‬Ζ‫ڵڻڸ‬￦
￦
￦￦￦ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￇￇ￉
￦
‫ڼڶ‬Ζ‫ڵڻڸ‬￦
To record premium amortization using 11% revised effective rate.
￦
ￇ±³¶¸­¾¥¸­³²￦¸¥¦°©Ο¦¥·©¨￦³²￦¸¬©￦‫ܫڶڵ‬￦ￕ￘ￏￍￏￔￇￒ￦©ªª©§¸­º©￦¶¥¸©￦³²￦¸¬©￦¨¥¸©￦³ª￦
¶©§°¥··­ª­§¥¸­³²￦­·Ό￦
Interest
Interest
Present
Collection
Income
Amortization
value
Date
￐¥²¹¥¶½￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦
￦
￦
￦
‫ڵ‬Ζ‫ڹڹڼ‬Ζ‫ڽڴڼ‬￦
ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڶڶڶ‬Ζ‫ڻڽں‬￦
‫ڶڶ‬Ζ‫ڻڽں‬￦
‫ڵ‬Ζ‫ڼڻڼ‬Ζ‫ںڴڹ‬￦
ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڽڵڴڶ‬
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
‫ڹڶڶ‬Ζ‫ڵڶڸ‬
‫ڹڶ‬Ζ‫ڵڶڸ‬￦
‫ڵ‬Ζ‫ڷڴڽ‬Ζ‫ڻڶڽ‬￦
ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڴڶڴڶ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڼڶڶ‬Ζ‫ڵڻڸ‬￦
‫ڼڶ‬Ζ‫ڵڻڸ‬￦
‫ڵ‬Ζ‫ڶڷڽ‬Ζ‫ڼڽڷ‬￦
ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڵڶڴڶ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵڷڶ‬Ζ‫ڼڼڼ‬￦
‫ڵڷ‬Ζ‫ڼڼڼ‬￦
‫ڵ‬Ζ‫ڸںڽ‬Ζ‫ںڼڶ‬￦
ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڶڶڴڶ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڷڶ‬Ζ‫ڸڵڻ‬￦
‫ڹڷ‬Ζ‫ڸڵڻ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
SCENARIO 3: Securities are properly classified as FAAC￦
Dec. 31, ￉¥·¬￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
2018
￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
To record the receipt of interest.￦
￦
￦
￦
￦
￦
￦
ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￇￇ￉￦
￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
￦
Dec. 31,
2019
￦
￦
￉¥·¬
￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
To record the receipt of interest.￦
￦
￦
‫ڶڶ‬Ζ‫ڻڽں‬￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￇￇ￉￦
￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
‫ڹڶ‬Ζ‫ڵڶڸ‬￦
￦
￦
￦
‫ڶڶ‬Ζ‫ڻڽں‬￦
￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڹڶ‬Ζ‫ڵڶڸ‬￦
￦
SCENARIO 3: CASE NO. 1: Financial asset at FVTPL
Jan. 1,
ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦Ο￦ￌￜￚￖￒ￦
￦
￦
2019
￦￦￦￘©§°¥··­ª­§¥¸­³²￦«¥­²￦ ￦ￖ̲ￒ￦
￦
‫ڻڸ‬Ζ‫ڽڽڵ‬￦
￦
￦￦￦ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￇￇ￉￦
￦ ‫ڵ‬Ζ‫ڷڴڽ‬Ζ‫ڻڶڽ‬￦
￦
To record the transfer of financial asset at FAAC to FVTPL.
￦
￦
Dec. 31,
2019
￉¥·¬
￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
To record the receipt of interest.￦
￦
SCENARIO 3: CASE NO. 2: Financial asset at FVTOCI
Jan. 1,
ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￜￚￕ￉ￏ￦
2019
￦￦￦￘©§°¥··­ª­§¥¸­³²￦«¥­²￦ ￕ￉ￏ
134
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڻڸ‬Ζ‫ڽڽڵ‬￦
Chapter 16: Investment in Debt Securities
￦
￦
￦￦￦ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￇￇ￉￦
￦ ‫ڵ‬Ζ‫ڷڴڽ‬Ζ‫ڻڶڽ‬￦
To record the transfer of financial asset at FAAC to FVTOCI.￦
￦
￦
Dec. 31,
2019
￉¥·¬￦
￦￦￦ￏ²¸©¶©·¸￦­²§³±©￦
To record the receipt of interest.￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
PROBLEM 16-6 (Initial and Subsequent measurement, Derecognition and
Reclassification of Trading Debt Securities)
￦
Question No. 1
ￌ¥§©￦º¥°¹©￦
ￓ¹°¸­´°½￦¦½Ό￦ￔ³±­²¥°￦¶¥¸©￦
ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·￦³¹¸·¸¥²¨­²«￦
ￏ²¸©¶©·¸￦ￏ²§³±©￦ ￦
￦
(C)￦
￦
Question No. 2
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¦³²¨·￦Ϯ‫ڹ‬ￓ￦￞￦‫ڸڴڵ‬ϯ￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦
ￛ²¶©¥°­¾©¨￦«¥­²￦Ϯ³¶￦°³··ϯΟￖ̲ￒ￦
(B)￦
￦
Question No. 3￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڶڵ‬
‫ڶڵ‬ϑ‫ڶڵ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬
‫ڹ‬Ζ‫ڽڻڷ‬Ζ‫ڽڻڴ‬￦
Ϯ‫ڽڻڵ‬Ζ‫ڽڻڴ‬ϯ￦
￦
ￔ©¸￦￙©°°­²«￦ￖ¶­§©￦Ϯ‫ڹ‬ￓ￦¼￦‫ڏ‬￦¼￦‫ڹڴڵ‬ϯ￦
‫ڶ‬Ζ‫ڹڶں‬Ζ‫ڴڴڴ‬
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦Ϯ‫ڹ‬ￓ￦¼￦‫ڏ‬￦¼￦‫ڸڴڵ‬ϯ￦
‫ڶ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￍ¥­²￦Ϯ³¶￦°³··ϯ￦³²￦·¥°©￦
￦
(B)￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 4
ￌ¥§©￦º¥°¹©￦Ϯ‫ڹ‬ￓ￦￦¼￦‫ڏ‬ϯ￦
‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￔ³±­²¥°￦¶¥¸©￦
‫ܫڶڵ‬
ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·￦³¹¸·¸¥²¨­²«￦
‫ڶڵ‬ϑ‫ڶڵ‬￦
ￏ²¸©¶©·¸￦ￏ²§³±©￦ ￦
￦
(B)￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦
ￔ³¸©￦ ¸¬¥¸￦ ­²¸©¶©·¸￦ ­²§³±©￦ ­·￦ §³±´¹¸©¨￦ ª³¶￦ ¸¬©￦ »¬³°©￦ ½©¥¶￦ ©º©²￦ ¸¬³¹«¬￦ ¸¬©￦
¦¹·­²©··￦±³¨©°￦»¥·￦§¬¥²«©¨￦³²￦￐¹°½￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦·­²§©￦¶©§°¥··­ª­§¥¸­³²￦¨¥¸©￦»­°°￦¦©￦
³²￦¸¬©￦ª­¶·¸￦¨¥½￦³ª￦¸¬©￦²©¼¸￦¶©´³¶¸­²«￦´©¶­³¨￦Ϯ￐¥²¹¥¶½￦‫ڵ‬Ζ￦‫ڽڵڴڶ‬ϯΚ￦ￚ¬©￦­²º©·¸±©²¸￦
¸¬©¶©ª³¶©￦»³¹°¨￦¦©￦§³²¸­²¹©¨￦ ¸³￦¦©￦ ¶©´³¶¸©¨￦ ¥·￦ ¬©°¨￦ª³¶￦ ¸¶¥¨­²«￦³²￦ ￊ©§©±¦©¶￦
‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬Κ￦
￦
Question No. 5
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¦³²¨·￦³²￦¸¬©￦
‫ڶ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
¶©§°¥··­ª­§¥¸­³²￦¨¥¸©Ζ￦‫ڵ‬ϑ‫ڵ‬ϑ‫ڽڵڴڶ‬￦Ϯ‫ڶ‬Κ‫ڹ‬ￓ￦￞￦‫ڸڴڵ‬ϯ￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦Ϯ‫ڶ‬Κ‫ڹ‬ￓ￦￞￦‫ڵ‬Κ‫ڶڴ‬ϯ￦
‫ڶ‬Ζ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
ￛ²¶©¥°­¾©¨￦«¥­²￦Ϯ³¶￦°³··ϯΟￖ̲ￒ￦
(C)￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
135
Chapter 16: Investment in Debt Securities
Question No. 6
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¦³²¨·￦³²￦¸¬©￦
‫ڶ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
¶©§°¥··­ª­§¥¸­³²￦¨¥¸©Ζ￦‫ڵ‬ϑ‫ڵ‬ϑ‫ڽڵڴڶ‬￦Ϯ‫ڶ‬Κ‫ڹ‬ￓ￦￞￦‫ڸڴڵ‬ϯ￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦Ϯ‫ڶ‬Κ‫ڹ‬ￓ￦￞￦‫ڵ‬Κ‫ڶڴ‬ϯ￦
‫ڶ‬Ζ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
ￛ²¶©¥°­¾©¨￦«¥­²￦Ϯ³¶￦°³··ϯΟￕ￉ￏ￦
(A)￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. C
2. B
3. B
4. B
5.
C
.
A
￦
￦
PROBLEM 16-7 (Initial and Subsequent measurement, Derecognition and
Reclassification of FAAC Securities)
CASE NO. 1
Question No. 1
ￌ¥§©￦º¥°¹©￦
ￓ¹°¸­´°½￦¦½Ό￦ￔ³±­²¥°￦¶¥¸©￦
ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·￦³¹¸·¸¥²¨­²«
ￏ²¸©¶©·¸￦ￏ²§³±©￦ ￦
￦
(B)￦
‫ڹ‬Ζ‫ڽڻڷ‬Ζ‫ڽڻڴ‬￦
‫ܫڴڵ‬￦
‫ڶڵ‬ϑ‫ڶڵ‬
‫ڻڷڹ‬Ζ‫ڼڴڽ‬￦
The present value of the bonds is computed as follows:
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڽڴڶں‬￦ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦ￜ¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬￦￞￦‫ڷ‬Κ‫ڼڴڽڻ‬ϯ
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦­²º©·¸±©²¸￦¦³²¨·￦ ￦
￦
￦
‫ڷ‬Ζ‫ڸڴڵ‬Ζ‫ڻڴں‬￦
‫ڶ‬Ζ‫ڸڻڶ‬Ζ‫ڶڻڸ‬￦
‫ڹ‬Ζ‫ڽڻڷ‬Ζ‫ڽڻڴ‬￦
￦
(Please carry all the decimal places in the computation)
Amortization table (original):
Interest
Interest
Premium
Present
Date
Collection
Income
Amortization
value
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڻڵڴڶ‬￦
￦
￦
￦
‫ڹ‬Ζ‫ڽڻڷ‬Ζ‫ڽڻڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
537,908 (C)
‫ڶں‬Ζ‫ڶڽڴ‬￦
‫ڹ‬Ζ‫ںڵڷ‬Ζ‫ڻڼڽ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
‫ڴڴں‬Ζ‫ڴڴڴ‬
‫ڵڷڹ‬Ζ‫ڽڽں‬￦
‫ڼں‬Ζ‫ڵڴڷ‬
‫ڹ‬Ζ‫ڼڸڶ‬Ζ‫ڹڼں‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڸڶڹ‬Ζ‫ڽںڼ‬￦
‫ڹڻ‬Ζ‫ڵڷڵ‬￦
‫ڹ‬Ζ‫ڷڻڵ‬Ζ‫ڸڹڹ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڻڵڹ‬Ζ‫ڹڹڷ‬￦
‫ڶڼ‬Ζ‫ڹڸں‬￦
‫ڹ‬Ζ‫ڴڽڴ‬Ζ‫ڽڴڽ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڽڴڹ‬Ζ‫ڵڽڴ‬￦
‫ڴڽ‬Ζ‫ڽڴڽ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
Nil. ￔ³￦¹²¶©¥°­¾©¨￦«¥­²￦³¶￦°³··￦­·￦¶©§³«²­¾©¨￦­ª￦¸¬©￦ª­²¥²§­¥°￦¥··©¸￦­·￦§°¥··­ª­©¨￦¥·￦
ª­²¥²§­¥°￦¥··©¸￦¥¸￦¥±³¶¸­¾©¨￦§³·¸Κ￦ (A)
Question No. 3￦
ￔ©¸￦￙©°°­²«￦ￖ¶­§©￦Ϯ‫ڹ‬ￓ￦¼￦‫ڏ‬￦¼￦‫ڹڴڵ‬ϯ￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦Ϯ·©©￦¥±³¶¸­¾¥¸­³²￦
¸¥¦°©ϯ￦Ϯ‫ڹ‬Ζ‫ںڵڷ‬Ζ‫ڻڼڽ‬￦¼￦‫ڏ‬ϯ￦
ￍ¥­²￦Ϯ³¶￦°³··ϯ￦³²￦·¥°©￦
￦
(C)￦
136
‫ڶ‬Ζ‫ڹڶں‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڼڹں‬Ζ‫ڸڽڸ‬
Ϯ‫ڷڷ‬Ζ‫ڸڽڸ‬ϯ￦
Chapter 16: Investment in Debt Securities
Question No. 4
￉¥¶¶½­²«￦º¥°¹©Ζ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ ڻڵڴڶ‬Ϯ‫ڹ‬Ζ‫ںڵڷ‬Ζ‫ڻڼڽ‬￦¼￦‫ڏ‬ϯ￦
ￓ¹°¸­´°½￦¦½Ό￦ￔ³±­²¥°￦¶¥¸©￦
ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·￦³¹¸·¸¥²¨­²«￦
ￏ²¸©¶©·¸￦ￏ²§³±©￦ ￦
￦
(A)￦
‫ڶ‬Ζ‫ڼڹں‬Ζ‫ڸڽڸ‬￦
‫ܫڴڵ‬￦
‫ڶڵ‬ϑ‫ڶڵ‬￦
‫ڹںڶ‬Ζ‫ڽڸڼ‬￦
￦
ￔ³¸©￦ ¸¬¥¸￦ ­²¸©¶©·¸￦ ­²§³±©￦ ­·￦ §³±´¹¸©¨￦ ª³¶￦ ¸¬©￦ »¬³°©￦ ½©¥¶￦ ©º©²￦ ¸¬³¹«¬￦ ¸¬©￦
¦¹·­²©··￦±³¨©°￦»¥·￦§¬¥²«©¨￦³²￦￐¹°½￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦·­²§©￦¶©§°¥··­ª­§¥¸­³²￦¨¥¸©￦»­°°￦¦©￦
³²￦¸¬©￦ª­¶·¸￦¨¥½￦³ª￦¸¬©￦²©¼¸￦¶©´³¶¸­²«￦´©¶­³¨￦Ϯ￐¥²¹¥¶½￦‫ڵ‬Ζ￦‫ڽڵڴڶ‬ϯΚ￦ￚ¬©￦­²º©·¸±©²¸￦
¸¬©¶©ª³¶©￦»³¹°¨￦¦©￦§³²¸­²¹©¨￦¸³￦¦©￦ ¶©´³¶¸©¨￦ ¥·￦ ￌ­²¥²§­¥°￦ￇ··©¸·￦¥¸￦ￇ±³¶¸­¾©¨￦
￉³·¸￦³²￦ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬Κ￦
￦
Question No. 5
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¦³²¨·￦³²￦¸¬©￦
‫ڶ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
¶©§°¥··­ª­§¥¸­³²￦¨¥¸©Ζ￦‫ڵ‬ϑ‫ڵ‬ϑ‫ڽڵڴڶ‬￦Ϯ‫ڶ‬Κ‫ڹ‬ￓ￦￞￦‫ڸڴڵ‬ϯ￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦Ϯ‫ڶ‬Ζ‫ڼڹں‬Ζ‫ڸڽڸ‬￦￞￦‫ڵ‬Κ‫ڴڵ‬ϯ￦Ο
‫ڶ‬Ζ‫ڸڶں‬Ζ‫ڷڸڷ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
￘©§°¥··­ª­§¥¸­³²￦°³··Ο￦ￖ̲ￒ￦
(B)￦
Ϯ‫ڸڶ‬Ζ‫ڷڸڷ‬ϯ￦
￦
SUMMARY OF ANSWERS:
1. B
2. A
3. C
4. A
5.
B
￦
￦
PROBLEM 16-8
Requirement No. 1
ￇ²²¹¥°￦©¼´©§¸©¨￦°³··￦
￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦³¶¨­²¥¶½￦¥²²¹­¸½￦ª³¶￦‫ڹ‬￦½©¥¶·￦¹·­²«￦
‫ܫڶڵ‬￦
‫ڷ‬Κ‫ڼڸڴں‬￦
ￒ­ª©¸­±©￦©¼´©§¸©¨￦§¶©¨­¸￦°³··©·
￦
Requirement No. 2
ￇ²²¹¥°￦©¼´©§¸©¨￦°³··￦
￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦‫ڵ‬￦ª³¶￦‫ڹ‬￦½©¥¶·￦¹·­²«￦‫ܫڶڵ‬￦
Κ‫ڸڻںڹ‬￦
￦
‫ڶڵ‬Ο±³²¸¬￦©¼´©§¸©¨￦§¶©¨­¸￦°³··©·￦
￦
Requirement No. 3
ￕ²￦­²­¸­¥°￦¶©§³«²­¸­³²Ζ￦￈¥²¯￦￉³±´¥²½￦¶©§³¶¨·￦¸¬©￦ª³°°³»­²«￦®³¹¶²¥°￦©²¸¶­©·Ό￦
￐¥²¹¥¶½￦‫ڵ‬Ζ￦￦ ￒ³¥²￦￘©§©­º¥¦°©￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڽڵڴڶ‬￦
￦￦￦￦￉¥·¬￦
￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
To recognize loan asset at gross amount.
￦
￦
￦
￦
￦
ￏ±´¥­¶±©²¸￦°³··￦ ￦ￖ̲ￒ￦
￦￦￦￦ￒ³··￦¥°°³»¥²§©￦­²￦￙ￌￖ￦
To recognize 12-month expected credit losses.
￦
137
￦
‫ڵڵ‬Ζ‫ڼڸڷ‬￦
￦
￦
‫ڵڵ‬Ζ‫ڼڸڷ‬￦
Chapter 16: Investment in Debt Securities
Requirement No. 4
ￏªΖ￦¥¸￦¸¬©￦©²¨￦³ª￦‫ڽڵڴڶ‬Ζ￦¸¬©¶©￦­·￦²³￦·­«²­ª­§¥²¸￦¨©¸©¶­³¶¥¸­³²￦³ª￦¸¬©￦§¶©¨­¸￦µ¹¥°­¸½Ζ￦
¸¬©¶©￦ »³¹°¨￦ ¦©￦ ²³￦ §¬¥²«©￦ ¸³￦ ¸¬©￦ ¶©§³«²­¸­³²￦ ³ª￦ ¸¬©￦ ‫ڶڵ‬Ο±³²¸¬￦ ©¼´©§¸©¨￦ §¶©¨­¸￦
°³··©·Κ￦￦
￦
Requirement No. 5
ￏªΖ￦¥¸￦¸¬©￦©²¨￦³ª￦‫ڽڵڴڶ‬Ζ￦¸¬©¶©￦­·￦¥￦·­«²­ª­§¥²¸￦¨©¸©¶­³¶¥¸­³²￦³ª￦¸¬©￦§¶©¨­¸￦µ¹¥°­¸½Ζ￦¸¬©￦
§³±´¥²½￦ ·¬³¹°¨￦ ¶©§³¶¨￦ lifetime￦ ©¼´©§¸©¨￦ §¶©¨­¸￦ °³··Κ￦ ￚ¬©￦ ¥±³¹²¸￦ ¸³￦ ¦©￦
¶©§³«²­¾©¨￦­·￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦
ￇ²²¹¥°￦©¼´©§¸©¨￦°³··￦
￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦³¶¨­²¥¶½￦¥²²¹­¸½￦ª³¶￦4 years￦¹·­²«￦
‫ܫڶڵ‬￦
‫ڷ‬Κ‫ڷڻڷڴ‬￦
ￒ­ª©¸­±©￦©¼´©§¸©¨￦§¶©¨­¸￦°³··©·
ￒ©··Ό￦‫ڶڵ‬Ο±³²¸¬￦©¼´©§¸©¨￦§¶©¨­¸￦°³··￦¶©§³«²­¾©¨￦￐¥²¹¥¶½￦‫ڵ‬￦
‫ڵڵ‬Ζ‫ڼڸڷ‬
ￏ±´¥­¶±©²¸￦°³··￦ ￦ￖ̲ￒ￦
￦
￦
ￚ¬©￦®³¹¶²¥°￦©²¸¶½￦¸¬©¶©ª³¶©￦¸³￦¶©§³¶¨￦¸¬©￦­²§¶©¥·©￦­²￦¥°°³»¥²§©￦­·￦¥·￦ª³°°³»·Ό￦
‫ڽڸ‬Ζ‫ڼڽڷ‬￦
ￊ©§Κ￦‫ڵڷ‬Ζ￦￦
ￏ±´¥­¶±©²¸￦°³··￦ ￦ￖ̲ￒ￦
‫ڽڵڴڶ‬￦
￦￦￦￦ￒ³··￦¥°°³»¥²§©￦­²￦￙ￌￖ￦
￦
‫ڽڸ‬Ζ‫ڼڽڷ‬￦
￦
To recognize lifetime expected credit losses￦
￦
￦
PROBLEM 16-9
Requirement No. 1
￙­²§©￦ ¸¬©￦ ©¼´©§¸©¨￦ ´¶³¦¥¦­°­¸½￦ ³ª￦ ¨©ª¥¹°¸￦ ­·￦ ³²°½￦ ‫ܫڶ‬Ζ￦ ¸¬­·￦ ­·￦ ²³¸￦ §³²·­¨©¶©¨￦
·­«²­ª­§¥²¸Κ￦ￚ¬©¶©ª³¶©￦¸¬©￦￉³±´¥²½￦»­°°￦³²°½￦¶©§³«²­¾©￦‫ڶڵ‬Ο±³²¸¬￦©¼´©§¸©¨￦°³··Κ￦
￦
￦
Requirement No. 2
‫ڶڵ‬Ο±³²¸¬￦©¼´©§¸©¨￦§¶©¨­¸￦°³··￦­·￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦
Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 16-10
Requirement No. 1
‫ܫڴڻ‬￦´¶³¦¥¦­°­¸½￦Ϯ‫ڸ‬Κ‫ڼ‬ￓ￦ ￦‫ڸ‬Κ‫ڼ‬ￓϯ￦
‫ܫڴڶ‬￦´¶³¦¥¦­°­¸½￦Ϯ‫ڸ‬Κ‫ڼ‬ￓ￦ ￦‫ڷ‬Κ‫ں‬ￓϯ￦￦
‫ܫڴڵ‬￦´¶³¦¥¦­°­¸½￦Ϯ‫ڸ‬Κ‫ڼ‬ￓ￦ ￦‫ڷ‬ￓϯ￦
ￚ³¸¥°￦©¼´©§¸©¨￦§¥·¬￦·¬³¶¸￦ª¥°°￦
‫ڴ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Requirement No. 2
‫ܫڴڻ‬￦´¶³¦¥¦­°­¸½￦Ϯ‫ڸ‬Κ‫ڼ‬ￓ￦ ￦‫ڸ‬Κ‫ڼ‬ￓϯ￦¼￦‫ܫڴڻ‬￦
‫ܫڴڶ‬￦´¶³¦¥¦­°­¸½￦Ϯ‫ڸ‬Κ‫ڼ‬ￓ￦ ￦‫ڷ‬Κ‫ں‬ￓϯ￦¼￦‫ܫڴڶ‬￦
‫ܫڴڵ‬￦´¶³¦¥¦­°­¸½￦Ϯ‫ڸ‬Κ‫ڼ‬ￓ￦ ￦‫ڷ‬ￓϯ￦¼￦‫ܫڴڵ‬￦
ￖ¶³¦¥¦­°­¸½￦»©­«¬¸©¨￦§¥·¬￦·¬³¶¸ª¥°°￦
￦
138
‫ڴ‬￦
‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
Chapter 16: Investment in Debt Securities
Requirement No. 3
ￇ²²¹¥°￦§¥·¬￦·¬³¶¸ª¥°°￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦¥²²¹­¸½￦¹·­²«￦‫ں‬Κ‫ܫڸ‬￦ª³¶￦‫ڹ‬￦½©¥¶·￦
ￖ¶©·©²¸￦º¥°¹©￦ ￦°­ª©¸­±©￦©¼´©§¸©¨￦§¶©¨­¸￦°³··￦
￦
‫ڴڶڸ‬Ζ‫ڴڴڴ‬
‫ڸ‬Κ‫ڽںںڵ‬￦
‫ڵ‬Ζ‫ڴڹڻ‬Ζ‫ڼڽڴ‬￦
Requirement No. 4
ￇ²²¹¥°￦§¥·¬￦·¬³¶¸ª¥°°￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦‫ڵ‬￦¹·­²«￦‫ں‬Κ‫ܫڸ‬￦ª³¶￦‫ڵ‬￦½©¥¶￦
ￖ¶©·©²¸￦º¥°¹©￦ ￦‫ڶڵ‬￦±³²¸¬￦©¼´©§¸©¨￦§¶©¨­¸￦°³··￦
￦
Requirement No. 5
￐¥²Κ￦‫ڵ‬Ζ￦￦
ￒ³¥²￦¶©§©­º¥¦°©￦
‫ڽڵڴڶ‬￦
￦￦￦￦￉¥·¬￦
To recognize the loan at gross amount￦
￦
‫ڴڶڸ‬Ζ‫ڴڴڴ‬
Κ‫ڼڽڷڽ‬￦
‫ڸڽڷ‬Ζ‫ںڵڻ‬￦
‫ڴڶ‬ￓ
￦
￦
￦
￦
￦
ￏ±´¥­¶±©²¸￦°³··Ο￦ￖ̲ￒ￦
‫ڸڽڷ‬Ζ‫ںڵڻ‬￦
￦￦￦ￒ³··￦¥°°³»¥²§©￦ ￙ￌￖ￦
To recognize 12-month expected credit loss.
‫ڴڶ‬ￓ￦
￦
￦
￦
‫ڸڽڷ‬Ζ‫ںڵڻ‬
￦
￦
PROBLEM 16-11
Requirement No. 1
Customer:
Group A
ￔ³¸￦´¥·¸￦¨¹©￦
‫ڵ‬Ο‫ڴڷ‬￦¨¥½·￦´¥·¸￦¨¹©￦
‫ڵڷ‬Ο‫ڴں‬￦¨¥½·￦´¥·¸￦¨¹©￦
‫ڵں‬Ο‫ڴڽ‬￦¨¥½·￦´¥·¸￦¨¹©￦
‫ڴڽܬ‬￦¨¥½·￦´¥·¸￦¨¹©￦
ￚ³¸¥°￦
￦
Customer:
Group B
ￔ³¸￦´¥·¸￦¨¹©￦
‫ڵ‬Ο‫ڴڷ‬￦¨¥½·￦´¥·¸￦¨¹©￦
‫ڵڷ‬Ο‫ڴں‬￦¨¥½·￦´¥·¸￦¨¹©￦
‫ڵں‬Ο‫ڴڽ‬￦¨¥½·￦´¥·¸￦¨¹©￦
‫ڴڽܬ‬￦¨¥½·￦´¥·¸￦¨¹©￦
ￚ³¸¥°￦
Gross
carrying
amount
Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬
￦￦￦￦￦￦￦￦‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
Gross
carrying
amount
‫ڷ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬
￦￦￦￦￦￦‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
Lifetime
Expected
Credit Loss
‫ڻڵ‬Ζ‫ڴڴڵ‬
‫ںڷ‬Ζ‫ڴڴڴ‬￦
‫ڷڷ‬Ζ‫ڴڴڴ‬￦
‫ںڻڵ‬Ζ‫ڴڴڴ‬
￦￦￦￦￦‫ڶڽ‬Ζ‫ڴڴڴ‬￦
‫ڸڹڷ‬Ζ‫ڴڴڵ‬￦
￦
Lifetime
Expected
Credit Loss
‫ڵڵ‬Ζ‫ڴڴڵ‬
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڼڹ‬Ζ‫ڴڴڹ‬￦
‫ڻڹ‬Ζ‫ڴڴں‬
￦￦￦￦￦‫ڸڻ‬Ζ‫ڴڴڻ‬￦
‫ڽڵڶ‬Ζ‫ڴڴڽ‬￦
Expected
credit loss
‫ڴ‬Κ‫ܫڷ‬￦
‫ڵ‬Κ‫ܫڶ‬￦
‫ڷ‬Κ‫ܫڷ‬￦
‫ڼ‬Κ‫ܫڴ‬￦
‫ڵڵ‬Κ‫ܫڹ‬￦
Expected
credit loss
‫ڴ‬Κ‫ܫڷ‬￦
‫ڵ‬Κ‫ܫڹ‬￦
‫ڷ‬Κ‫ܫڽ‬￦
‫ڻ‬Κ‫ܫڶ‬￦
‫ڼ‬Κ‫ܫڷ‬￦
￦
‫ڸڻڹ‬Ζ‫ڴڴڴ‬￦ ‫ڸڹڷ‬Ζ‫ڴڴڵ‬
￦
139
‫ڽڵڶ‬Ζ‫ڴڴڽ‬ϯΚ￦
‫‪Chapter 16: Investment in Debt Securities‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڻڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڶڶ‪Ζ‬ڴڶ‬
‫‪ϯ￦‬‬
‫‪Present‬‬
‫‪value‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴ‬
‫‪￦‬ڴڻں‪Ζ‬ڻڵڽ‪Ζ‬ڵ‬
‫‪￦‬ںڷڸ‪Ζ‬ںڷڽ‪Ζ‬ڵ‬
‫‪￦‬ڸںڷ‪Ζ‬ںڹڽ‪Ζ‬ڵ‬
‫‪￦‬ڸڶڹ‪Ζ‬ڻڻڽ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬
‫‪Amortization‬‬
‫‪￦￦‬‬
‫‪￦‬ڴڻں‪Ζ‬ڻڵ‬
‫‪￦‬ںںڻ‪Ζ‬ڼڵ‬
‫‪￦‬ڼڶڽ‪Ζ‬ڽڵ‬
‫‪￦‬ڶںڵ‪Ζ‬ڵڶ‬
‫‪￦‬ڶڻڸ‪Ζ‬ڶڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڽ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڽ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ܩ‬
‫‪Interest‬‬
‫‪Income‬‬
‫‪￦￦‬‬
‫ڴڻں‪Ζ‬ڻڵڵ‬
‫‪￦‬ںںڻ‪Ζ‬ڼڵڵ‬
‫‪￦‬ڼڶڽ‪Ζ‬ڽڵڵ‬
‫ڶںڵ‪Ζ‬ڵڶڵ‬
‫‪￦‬ڶڻڸ‪Ζ‬ڶڶڵ‬
‫‪Requirement No. 2‬‬
‫‪ￍ¶³··￦§¥¶¶½­²«￦¥±³¹²¸￦Ϯ‬‬
‫‪ￒ©··Ό￦ￒ­ª©¸­±©￦©¼´©§¸©¨￦§¶©¨­¸￦°³··￦‬‬
‫‪ￇ±³¶¸­¾©¨￦§³·¸￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 16-12‬‬
‫ܫڶڷڽڵ‪Κ‬ں @ ‪Amortization Table‬‬
‫‪Interest‬‬
‫‪Date‬‬
‫‪Collection‬‬
‫‪￦‬ڽڵڴڶ‪Ζ￦‬ڵ‪￐¥²¹¥¶½￦‬‬
‫‪￦￦‬‬
‫ڽڵڴڶ‪Ζ￦‬ڵڷ‪ￊ©§©±¦©¶￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬ڴڶڴڶ‪Ζ￦‬ڵڷ‪ￊ©§©±¦©¶￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬ڵڶڴڶ‪Ζ￦‬ڵڷ‪ￊ©§©±¦©¶￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫ڶڶڴڶ‪Ζ￦‬ڵڷ‪ￊ©§©±¦©¶￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬ڷڶڴڶ‪Ζ￦‬ڵڷ‪ￊ©§©±¦©¶￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬‬
‫‪Requirement No. 1‬‬
‫‪ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￜￚￕ￉ￏ‬‬
‫‪￦￦￦￦￉¥·¬￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬‬
‫‪￦‬ڴڻں‪Ζ‬ڻڵڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬ڴڻں‪Ζ‬ڻڵ‬
‫‪￦‬‬
‫‪ￏª￦¦³¸¬￦´¶­±©￦¶¥¸©￦‬‬
‫‪¥²¨￦§¶©¨­¸￦¶­·¯￦‬‬
‫‪§¬¥²«©¨￦‬‬
‫‪￦‬ܫڶڷڸڽ‪Κ‬ں‬
‫‪￦‬ڸڷڴ‪Ζ‬ڽڶڹ‪Ζ‬ڵ‬
‫ںڹڵ‪Ζ‬ڽڷڷ‪￦￦￦‬‬
‫‪￦‬ڴڽڵ‪Ζ‬ڼںڼ‪Ζ‬ڵ‬
‫‪ￏ±´¥­¶±©²¸￦°³··￦ ￦ￖ̲ￒ￦‬‬
‫‪￦￦￦￦ￒ³··￦¥°°³»¥²§©￦Ο￦ￕ￉ￏ￦‬‬
‫‪￦‬‬
‫‪Requirement No. 2‬‬
‫‪ϯ￦‬ܫڹ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬
‫‪ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￜￚￕ￉ￏ‬‬
‫‪￦￦￦￦‬‬
‫‪ϯ￦‬ܫڶڷڽڵ‪Κ‬ں‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڽ‪Ζ‬ڵ‬
‫‪To record interest collection and amortization.‬‬
‫‪￦‬‬
‫‪Requirement No. 3‬‬
‫‪ￏª￦­²¸©¶©·¸￦¬¥·￦²³¸￦‬‬
‫‪§¬¥²«©¨￦‬‬
‫‪￦‬ܫڶڷڽڵ‪Κ‬ں‬
‫‪ￏª￦³²°½￦´¶­±©￦¶¥¸©￦‬‬
‫‪￦‬ܫڹڶ‪§¬¥²«©¨￦¦½￦‬‬
‫‪￦‬ܫڶڷڸڸ‪Κ‬ں‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڼںڽ‪Ζ‬ڻڹڹ‪Ζ‬ڵ‬
‫‪￦‬ڶڶڴ‪Ζ‬ڷڸڷ‬
‫‪￦‬ڴڽڽ‪Ζ‬ڴڴڽ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪ￊ­·§³¹²¸￦¶¥¸©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￖ¶©·©²¸￦º¥°¹©Ό￦‬‬
‫‪￦‬‬
‫‪￦￦ￖ¶­²§­´¥°￦‬‬
‫‪￦‬ڴڽں‪Ζ‬ڶڻڹ‪Ζ‬ڵ‬
‫‪￦￦ￏ²¸©¶©·¸￦‬‬
‫‪￦‬ڴڼڽ‪Ζ‬ڸڸڷ‬
‫‪ￚ³¸¥°￦ￖￜ￦‬‬
‫‪￦‬ڴڻں‪Ζ‬ڻڵڽ‪Ζ‬ڵ‪Є￦‬‬
‫‪Є￈¥·©¨￦³²￦¸¬©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©Κ￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڻں‪Ζ‬ڻڵ‪￦‬‬
‫‪ϯ￦‬ڸڼں‪Ζ‬ںڵ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڼ‪Ζ‬ڶڷ‪Ϯ‬‬
‫‪￦‬ڴڵڼ‪Ζ‬ڵڷ‪￦‬‬
‫‪ￚ¬©￦§¬¥²«©￦­²￦ª¥­¶￦º¥°¹©￦±¥½￦¦©￦¥²¥°½¾©¨￦¥·￦ª³°°³»·Ό￦‬‬
‫‪ￇ§§¶©¸­³²￦ ¨¹©￦ ¸³￦ ¸­±©￦ ª¥§¸³¶￦ ¥·￦ ­²¸©¶©·¸￦ ­²§³±©￦ Ϯￊ­·§³¹²¸￦‬‬
‫‪¥±³¶¸­¾¥¸­³²ϯ￦‬‬
‫‪ϯ￦‬ڴڽڽ‪Ζ‬ڴڴڽ‪Ζ‬ڵ‪￦Ο￦ ￦‬ڸڻں‪Ζ‬ڻڵڽ‪Ζ‬ڵ‬
‫‪ϯ‬ڴڽڵ‪Ζ‬ڼںڼ‪Ζ‬ڵ‪￦Ο￦ ￦‬ڴڽڽ‪Ζ‬ڴڴڽ‪Ζ‬ڵ‬
‫‪ϯ‬ڴڽڵ‪Ζ‬ڼںڼ‪Ζ‬ڵ‪￦Ο￦ ￦‬ڴڴڴ‪Ζ‬ڴڴڽ‪Ζ‬ڵ‬
‫‪140‬‬
Chapter 16: Investment in Debt Securities
Requirement No. 4
ￛ²¶©¥°­¾©¨￦°³··￦
‫ںڵ‬Ζ‫ڸڼں‬￦
Ζ‫ڴڴڴ‬ϯ￦
‫ںڶ‬Ζ‫ڸڼں‬￦
ￏ±´¥­¶±©²¸￦°³··￦ ￦
‫ڶڷ‬Ζ‫ڴڴڼ‬￦Ο￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڶڶ‬Ζ‫ڴڴڼ‬￦
￦
Ο￦
Ζ‫ڴڴڴ‬ϯ￦
￦
‫ڶڶ‬Ζ‫ڴڴڼ‬￦
￦￦￦￦
￦￦￦￦ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￜￚￕ￉ￏ
￦
‫ںڶ‬Ζ‫ڸڼں‬
To record impairment loss in profit or loss and decrease in fair value of asset.
￦
ￌ¥­¶￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
ￒ©··Ό￦ￇ±³¶¸­¾©¨￦§³·¸￦Ϯ·©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©ϯ￦
ￊ©§¶©¥·©￦­²￦ª¥­¶￦º¥°¹©￦
ￒ©··Ό￦ￊ©§¶©¥·©￦­²￦ª¥­¶￦º¥°¹©￦¨¹©￦¸³￦§¶©¨­¸￦¶­·¯￦‫ܥ‬￦impairment￦
ￊ©§¶©¥·©￦­²￦ª¥­¶￦º¥°¹©￦ ￕ￉ￏ
￦
Requirement No. 5
ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￜￚￕ￉ￏ￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
ￇ¨¨Ό￦ￊ­·§³¹²¸￦ￇ±³¶¸­¾¥¸­³²￦
ￒ©··Ό￦ￊ©§¶©¥·©￦­²￦ª¥­¶￦º¥°¹©￦
ￒ©··Ό￦ￏ±´¥­¶±©²¸￦°³··￦
￉¥¶¶½­²«￦¥±³¹²¸￦‫ܥ‬￦ￌ¥­¶￦º¥°¹©￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڵ‬Ζ‫ڼںڼ‬Ζ‫ڴڽڵ‬￦
‫ڵ‬Ζ‫ڻڵڽ‬Ζ‫ڴڻں‬￦
Ϯ‫ڽڸ‬Ζ‫ڴڼڸ‬ϯ￦
‫ڶڶ‬Ζ‫ڴڴڼ‬￦
‫ںڶ‬Ζ‫ڴڼں‬ϯ￦
‫ڵ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڻڵ‬Ζ‫ڴڻں‬￦
‫ںڶ‬Ζ‫ڸڼں‬
‫ڶڶ‬Ζ‫ڴڴڼ‬￦
‫ڵ‬Ζ‫ڼںڼ‬Ζ‫ںڼڵ‬￦
￦
￦
PROBLEM 16-13 Expected Credit Loss - Derecognition
Requirement No. 1
￉¥·¬￦
￦
ￒ³··￦¥°°³»¥²§©￦ ￙ￌￖ￦
‫ڷڷڸ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￇￇ￉￦
￦
Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Requirement No. 2
￦
￉¥·¬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￇￇ￉￦
￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￒ³··￦¥°°³»¥²§©￦ ￙ￌￖ￦
￦￦￦￦ￍ¥­²￦³²￦¶©º©¶·¥°￦³ª￦­±´¥­¶±©²¸￦
‫ڷڷڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڷڷڸ‬Ζ‫ڴڴڴ‬￦
Requirement No. 3
￉¥·¬￦
Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￒ³··￦¥°°³»¥²§©￦ ￦￙ￌￖ￦
‫ڷڷڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ڻں‬Ζ‫ڴڴڴ‬￦
￦
ￏ±´¥­¶±©²¸￦°³··￦ ￦ￖ̲ￒ￦
￦￦￦￦ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦ ￦ￌￇￇ￉
￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
￦
￦
PROBLEM 16-13 Impairment of Financial Asset at Amortized Cost
SOLUTION:
￦
Question No. 1
￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦­²º©·¸±©²¸￦ ‫ڶڵ‬ϑ‫ڵڷ‬￦
ￒ©··Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦©¼´©§¸©¨￦§¥·¬￦ª°³»·￦Ϯ«©¸￦¸¬©￦´¶©·©²¸￦º¥°¹©￦
141
‫ڷ‬Ζ‫ڸںڼ‬Ζ‫ڴڼں‬￦
￦
Chapter 16: Investment in Debt Securities
§³±´¹¸©¨￦¹·­²«￦original effective rateϯ￦
‫ڷ‬Ζ‫ڼڼڵ‬Ζ‫ڴڴڼ‬￦
ￏ±´¥­¶±©²¸￦°³··￦￦
￦
￦
￦
(B)￦
‫ڹڻں‬Ζ‫ڴڼڼ‬￦
￦
Question No. 2
ￏ²¸©¶©·¸￦­²§³±©￦Ϯ‫ڷ‬Ζ‫ڼڼڵ‬Ζ‫ڴڴڼ‬￦¼￦‫ܫڶڵ‬ϯ￦‫ܥ‬￦382,656
(D)
￦
￦
PROBLEM 16-14 Reversal of Impairment on Financial Asset at Amortized
Cost
￦
ￖ¶©·©²¸￦ￜ¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼ ‫ڴ‬Κ‫ڽڶڽڼ‬ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦ￜ¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶ‬￦¼￦‫ڴ‬Κ‫ڽڶڽڼ‬ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦­²º©·¸±©²¸￦¦³²¨·￦
‫ڸ‬Ζ‫ڸںڸ‬Ζ‫ڴڴڹ‬
‫ڶڽڼ‬Ζ‫ڴڴڽ‬￦
‫ڹ‬Ζ‫ڻڹڷ‬Ζ‫ڴڴڸ‬￦
￦
CASE NO. 1 PAS 39￦
ￖ¶©·©²¸￦º¥°¹©￦©¼´©§¸©¨￦§¥·¬￦ª°³»·Ζ￦¨¥¸©￦³ª￦¶©º©¶·¥°￦
￝³¹°¨￦¬¥º©￦¦©©²￦´¶©·©²¸￦º¥°¹©￦¬¥¨￦¸¬©¶©￦¦©©²￦²³￦­±´¥­¶±©²¸
‫ڹ‬Ζ‫ڻڹڷ‬Ζ‫ڴڴڸ‬￦
‫ڸ‬Ζ‫ڴڵڽ‬Ζ‫ڵڶڹ‬￦
￦
￦
ￒ³»©¶￦³ª￦¸¬©￦¸»³￦¥¦³º©￦
ￒ©··Ό￦ￇ§¸¹¥°￦¥±³¶¸­¾©¨￦§³·¸￦Ϯￖ‫ڷ‬Ζ‫ںڼڽ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬Κ‫ڶڵ‬ϯ￦
ￍ¥­²￦³²￦¶©º©¶·¥°￦³ª￦­±´¥­¶±©²¸￦￦
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CASE NO. 2 PFRS 9
ￖ¶©·©²¸￦º¥°¹©￦©¼´©§¸©¨￦§¥·¬￦ª°³»·Ζ￦¨¥¸©￦³ª￦¶©º©¶·¥°￦
ￒ©··Ό￦ￇ§¸¹¥°￦¥±³¶¸­¾©¨￦§³·¸￦Ϯￖ‫ڷ‬Ζ‫ںڼڽ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬Κ‫ڶڵ‬ϯ￦
ￍ¥­²￦³²￦¶©º©¶·¥°￦³ª￦­±´¥­¶±©²¸￦￦
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COMPREHENSIVE PROBLEMS
PROBLEM 16-15￦
‫ڸ‬Ζ‫ڴڵڽ‬Ζ‫ڵڶڹ‬￦
‫ڸ‬Ζ‫ڸںڸ‬Ζ‫ڴڶڷ‬￦
‫ںڸڸ‬Ζ‫ڵڴڶ‬￦
‫ڹ‬Ζ‫ڻڹڷ‬Ζ‫ڴڴڸ‬￦
‫ڸ‬Ζ‫ڸںڸ‬Ζ‫ڴڶڷ‬￦
‫ڷڽڼ‬Ζ‫ڴڼڴ‬￦
￦
Question No. 1
￉³·¸￦³ª￦­²º©·¸±©²¸￦ ￦￐¥²Κ￦‫ڵڶ‬Ϯￖ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڴڵ‬ϯ￦‫ܥ‬￦P2,040,000￦
￦
Question No. 2
ￖ¶³§©©¨·￦
￦￦
￦￦
ￒ©··Ό￦ￇ§§¶¹©¨￦­²¸©¶©·¸￦Ϯￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڽ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦ ￦ ￦
￦￦
ￔ©¸￦ￖ¶³§©©¨·￦
￦￦
￦￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦Ϯￖ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڴڵ‬ϯ￦
￦￦
￦￦
ￍ¥­²￦³²￦·¥°©￦
￦
(A)￦ ￦
￦
Question No. 3
ￖ¶³§©©¨·￦￦
￦￦
￦￦
ￒ©··Ό￦ￇ§§¶¹©¨￦­²¸©¶©·¸￦Ϯￖ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڽ‬￦¼￦‫ڹ‬ϑ‫ڶڵ‬ϯ￦ ￦ ￦
￦￦
ￔ©¸￦´¶³§©©¨·￦
￦￦
￦￦
￉¥¶¶½­²«￦¥±³¹²¸￦Ϯￖ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڴڵ‬ϯ￦
￦￦
￦￦
ￒ³··￦³²￦·¥°©￦
￦￦
(A) ￦
￦
Question No. 4
142
(A)￦
ￖ￦‫ڵ‬Ζ‫ڴںڴ‬Ζ‫ڴڴڴ‬￦
￦ ￦ ‫ڶڶ‬Ζ‫ڴڴڹ‬￦
￦ ￦‫ڵ‬Ζ‫ڻڷڴ‬Ζ‫ڴڴڹ‬￦
￦ ‫ڵ‬Ζ‫ڴڶڴ‬Ζ‫ڴڴڴ‬￦￦
ￖ￦￦￦￦￦ ‫ڻڵ‬Ζ‫ڴڴڹ‬￦
ￖ￦￦￦￦‫ڽڵڸ‬Ζ‫ڴڴڴ‬￦
￦ ￦ ‫ڹڵ‬Ζ‫ڴڴڴ‬￦
￦ ￦ ‫ڸڴڸ‬Ζ‫ڴڴڴ‬￦
￦ ￦ ‫ڼڴڸ‬Ζ‫ڴڴڴ‬￦
Ϯ￦￦
‫ڸ‬Ζ‫ڴڴڴ‬￦ϯ￦
Chapter 16: Investment in Debt Securities
￙³°¨￦¦³²¨·Ό￦
￦￦￦ￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڽ‬￦¼￦‫ڼڷ‬ϑ‫ڴںڷ‬￦
￦￦
￦￦
￦￦￦ￖ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڽ‬￦¼￦‫ڴڼڶ‬ϑ‫ڴںڷ‬￦
￦￦
￦￦
ￕ¹¸·¸¥²¨­²«￦¦³²¨·Ό￦
￦￦ￖ‫ڴڴں‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڽ‬￦¼￦‫ڴڸڷ‬ϑ‫ڴںڷ‬￦
￦￦
￦￦
ￚ³¸¥°￦­²¸©¶©·¸￦­²§³±©￦
￦￦
(A) ￦
￦
Question No. 5
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦Ϯￖ‫ڴڴں‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڴڵ‬ϯ￦‫ܥ‬￦ￖ‫ڶڵں‬Ζ‫ڴڴڴ‬￦
ￚ¬©￦±¥¶¯©¸￦º¥°¹©￦­·￦©µ¹¥°￦¸³￦­¸·￦§³·¸Κ￦
ￖ￦￦￦￦￦￦￦￦ ‫ڽ‬Ζ‫ڴڴڹ‬￦
￦ ￦ ‫ڼڶ‬Ζ‫ڴڴڴ‬￦
￦ ￦ ‫ڵڹ‬Ζ‫ڴڴڴ‬￦
ￖ￦￦￦￦￦￦‫ڼڼ‬Ζ‫ڴڴڹ‬￦
(A)￦
￦
SUMMARY OF ANSWERS:
1. A
2. A
3. A
4.
A
5.
A
PROBLEM 16-16 Impairment and Reversal of Impairment Loss
CASE NO. 1 PAS 39￦
Question No. 1
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڽڴڶں‬￦ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦ￜ¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬￦￞￦‫ڷ‬Κ‫ڼڴڽڻ‬ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦­²º©·¸±©²¸￦¦³²¨·￦
‫ڷ‬Ζ‫ڸڴڵ‬Ζ‫ڻڴں‬￦
‫ڶ‬Ζ‫ڸڻڶ‬Ζ‫ڶڻڸ‬￦
‫ڹ‬Ζ‫ڽڻڷ‬Ζ‫ڽڻڴ‬￦
￦
(Please carry all the decimal places in the computation)
￦
Question No. 2
Amortization table (original):
Interest
Interest
Premium
Date
Collection
Income
Amortization
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڻڵڴڶ‬
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
537,908
‫ڶں‬Ζ‫ڶڽڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵڷڹ‬Ζ‫ڽڽں‬￦
‫ڼں‬Ζ‫ڵڴڷ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬
‫ڴڴں‬Ζ‫ڴڴڴ‬
‫ڸڶڹ‬Ζ‫ڽںڼ‬￦
‫ڹڻ‬Ζ‫ڵڷڵ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڻڵڹ‬Ζ‫ڹڹڷ‬￦
‫ڶڼ‬Ζ‫ڹڸں‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڽڴڹ‬Ζ‫ڵڽڴ‬￦
‫ڴڽ‬Ζ‫ڽڴڽ‬￦
Question No. 3
￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦­²º©·¸±©²¸￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦Ϯ·©©￦¸¥¦°©￦¥¦³º©ϯ￦
ￒ©··Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦©¼´©§¸©¨￦§¥·¬￦ª°³»·￦
ￏ±´¥­¶±©²¸￦°³··￦￦
Present
value
‫ڹ‬Ζ‫ڽڻڷ‬Ζ‫ڽڻڴ‬
‫ڹ‬Ζ‫ںڵڷ‬Ζ‫ڻڼڽ‬￦
‫ڹ‬Ζ‫ڼڸڶ‬Ζ‫ڹڼں‬￦
‫ڹ‬Ζ‫ڷڻڵ‬Ζ‫ڸڹڹ‬
‫ڹ‬Ζ‫ڴڽڴ‬Ζ‫ڽڴڽ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڼڸڶ‬Ζ‫ڹڼں‬￦
‫ڷ‬Κ‫ںڹڻ‬Ζ‫ڸڻڹ‬￦
‫ڵ‬Ζ‫ڶڽڸ‬Ζ‫ڵڵڵ‬￦
￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڷڵڹڻ‬￦ϯ￦
ￇ¨¨Ό￦ￖￜ￦³ª￦­²¸©¶©·¸￦´¥½±©²¸· Ϯￔ³￦­²¸©¶©·¸￦»­°°￦¦©￦¶©§³º©¶©¨ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦­²º©·¸±©²¸￦¦³²¨·￦
￦
143
‫ڷ‬Ζ‫ںڹڻ‬Ζ‫ڸڻڹ‬￦
Ο￦
‫ڷ‬Ζ‫ںڹڻ‬Ζ‫ڸڻڹ‬￦
Chapter 16: Investment in Debt Securities
Question No. 4
ￏ²¸©¶©·¸￦­²§³±©￦Ϯￖ‫ڷ‬Ζ‫ںڹڻ‬Ζ‫ڸڻڹ‬￦¼￦‫ܫڴڵ‬ϯ￦‫ܥ‬￦375,657
￦
ￚ¬©￦ ­²¸©¶©·¸￦ ­²§³±©￦ »¥·￦ §³±´¹¸©¨￦ ¹·­²«￦ ¸¬©￦ ³¶­«­²¥°￦ ©ªª©§¸­º©￦ ¶¥¸©￦ ¥²¨￦ ¸¬©￦
­±´¥­¶©¨￦º¥°¹©￦¥·￦³ª￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬Κ￦
￦
Question No. 5
ￖ¶©·©²¸￦º¥°¹©￦©¼´©§¸©¨￦§¥·¬￦ª°³»·Ζ￦¨¥¸©￦³ª￦¶©º©¶·¥°￦
‫ڹ‬Ζ‫ڽڵں‬Ζ‫ڹڷڼ‬￦
￝³¹°¨￦ ¬¥º©￦ ¦©©²￦ ´¶©·©²¸￦ º¥°¹©￦ ¬¥¨￦ ¸¬©¶©￦ ¦©©²￦ ²³￦ ­±´¥­¶±©²¸￦ ‫ڹ‬Ζ‫ڷڻڵ‬Ζ‫ڸڹڹ‬￦
Ϯ·©©￦³¶­«­²¥°￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©ϯ￦
￦
￦
ￒ³»©¶￦³ª￦¸¬©￦¸»³￦¥¦³º©￦
ￒ©··Ό￦ￇ§¸¹¥°￦¥±³¶¸­¾©¨￦§³·¸ Ϯￖ‫ڷ‬Ζ‫ںڹڻ‬Ζ‫¼ ڸڻڹ‬￦‫ڵ‬Κ‫ڴڵ‬ϯ￦
ￍ¥­²￦³²￦¶©º©¶·¥°￦³ª￦­±´¥­¶±©²¸￦
‫ڹ‬Ζ‫ڷڻڵ‬Ζ‫ڸڹڹ‬￦
‫ڸ‬Ζ‫ڶڷڵ‬Ζ‫ڵڷڶ‬￦
‫ڵ‬Ζ‫ڵڸڴ‬Ζ‫ڶڶڷ‬￦
￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ ڸںڶڼ‬ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬￦¼￦‫ڴ‬Κ‫ڸںڶڼ‬ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦­²º©·¸±©²¸￦¦³²¨·￦
‫ڸ‬Ζ‫ڶڷڵ‬Ζ‫ڵڷڶ‬￦
‫ڵ‬Ζ‫ڻڼڸ‬Ζ‫ڷڴں‬￦
‫ڹ‬Ζ‫ڽڵں‬Ζ‫ڹڷڼ‬￦
CASE NO. 2 PFRS 9￦
Question No. 1
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڽڴڶں‬￦ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦ￜ¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬￦￞￦‫ڷ‬Κ‫ڼڴڽڻ‬ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦­²º©·¸±©²¸￦¦³²¨·￦
‫ڷ‬Ζ‫ڸڴڵ‬Ζ‫ڻڴں‬￦
‫ڶ‬Ζ‫ڸڻڶ‬Ζ‫ڶڻڸ‬￦
‫ڹ‬Ζ‫ڽڻڷ‬Ζ‫ڽڻڴ‬￦
￦
(Please carry all the decimal places in the computation)
￦
Question No. 2
Amortization table (original):
Interest
Interest
Premium
Date
Collection
Income
Amortization
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڻڵڴڶ‬
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
537,908
‫ڶں‬Ζ‫ڶڽڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵڷڹ‬Ζ‫ڽڽں‬￦
‫ڼں‬Ζ‫ڵڴڷ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬
‫ڴڴں‬Ζ‫ڴڴڴ‬
‫ڸڶڹ‬Ζ‫ڽںڼ‬￦
‫ڹڻ‬Ζ‫ڵڷڵ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڻڵڹ‬Ζ‫ڹڹڷ‬￦
‫ڶڼ‬Ζ‫ڹڸں‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڽڴڹ‬Ζ‫ڵڽڴ‬￦
‫ڴڽ‬Ζ‫ڽڴڽ‬￦
Question No. 3
￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦­²º©·¸±©²¸￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦Ϯ·©©￦¸¥¦°©￦¥¦³º©ϯ￦
ￒ©··Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦©¼´©§¸©¨￦§¥·¬￦ª°³»·￦
ￏ±´¥­¶±©²¸￦°³··￦￦
Present
value
‫ڹ‬Ζ‫ڽڻڷ‬Ζ‫ڽڻڴ‬
‫ڹ‬Ζ‫ںڵڷ‬Ζ‫ڻڼڽ‬￦
‫ڹ‬Ζ‫ڼڸڶ‬Ζ‫ڹڼں‬￦
‫ڹ‬Ζ‫ڷڻڵ‬Ζ‫ڸڹڹ‬
‫ڹ‬Ζ‫ڴڽڴ‬Ζ‫ڽڴڽ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڼڸڶ‬Ζ‫ڹڼں‬￦
‫ڷ‬Κ‫ںڹڻ‬Ζ‫ڸڻڹ‬￦
‫ڵ‬Ζ‫ڶڽڸ‬Ζ‫ڵڵڵ‬￦
￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڷڵڹڻ‬￦ϯ￦
ￇ¨¨Ό￦ￖￜ￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯￔ³￦­²¸©¶©·¸￦»­°°￦¦©￦¶©§³º©¶©¨ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦­²º©·¸±©²¸￦¦³²¨·￦
￦
144
‫ڷ‬Ζ‫ںڹڻ‬Ζ‫ڸڻڹ‬￦
Ο￦
‫ڷ‬Ζ‫ںڹڻ‬Ζ‫ڸڻڹ‬￦
‫‪Chapter 16: Investment in Debt Securities‬‬
‫‪Question No. 4‬‬
‫‪￦375,657‬ܥ‪ϯ￦‬ܫڴڵ‪￦¼￦‬ڸڻڹ‪Ζ‬ںڹڻ‪Ζ‬ڷ‪ￏ²¸©¶©·¸￦­²§³±©￦Ϯￖ‬‬
‫‪￦‬‬
‫‪ￚ¬©￦ ­²¸©¶©·¸￦ ­²§³±©￦ »¥·￦ §³±´¹¸©¨￦ ¹·­²«￦ ¸¬©￦ ³¶­«­²¥°￦ ©ªª©§¸­º©￦ ¶¥¸©￦ ¥²¨￦ ¸¬©￦‬‬
‫‪Κ￦‬ڼڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‪­±´¥­¶©¨￦º¥°¹©￦¥·￦³ª￦‬‬
‫‪￦‬‬
‫‪Question No. 5‬‬
‫‪ￖ¶©·©²¸￦º¥°¹©￦©¼´©§¸©¨￦§¥·¬￦ª°³»·Ζ￦¨¥¸©￦³ª￦¶©º©¶·¥°￦‬‬
‫‪￦‬ڹڷڼ‪Ζ‬ڽڵں‪Ζ‬ڹ‬
‫‪ϯ￦‬ڴڵ‪Κ‬ڵ‪￦¼￦‬ڸڻڹ‪Ζ‬ںڹڻ‪Ζ‬ڷ‪ￒ©··Ό￦ￇ§¸¹¥°￦¥±³¶¸­¾©¨￦§³·¸￦Ϯￖ‬‬
‫‪￦‬ڵڷڶ‪Ζ‬ڶڷڵ‪Ζ‬ڸ‬
‫‪ￍ¥­²￦³²￦¶©º©¶·¥°￦³ª￦­±´¥­¶±©²¸￦￦‬‬
‫‪￦‬ڸڴں‪Ζ‬ڻڼڸ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬ڵڷڶ‪Ζ‬ڶڷڵ‪Ζ‬ڸ‬
‫‪￦‬ڷڴں‪Ζ‬ڻڼڸ‪Ζ‬ڵ‬
‫‪￦‬ڹڷڼ‪Ζ‬ڽڵں‪Ζ‬ڹ‬
‫‪￦ϯ￦‬ڸںڶڼ‪Κ‬ڴ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڹ‪ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‬‬
‫‪ϯ￦‬ڸںڶڼ‪Κ‬ڴ‪￦¼￦‬ڷ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴں‪ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‬‬
‫‪ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦­²º©·¸±©²¸￦¦³²¨·￦‬‬
‫‪PROBLEM 16-17‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڴڶ‪ￖ￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڵڶ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڶڵ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڵڵڷ‪Ζ‬ڹ‪ￖ￦‬‬
‫‪￦‬ڴڸڹ‪Ζ‬ڶڸڶ‪Ζ‬ڹ‪￦ ￦‬‬
‫‪￦‬ڴںڼ‪Ζ‬ڼں ‪￦ ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں ‪￦ ￦‬‬
‫‪￦‬ڴڸڵ‪Ζ‬ڵڷڹ ‪￦ ￦‬‬
‫‪￦￦‬‬
‫‪￦￦‬‬
‫‪￦￦‬‬
‫‪￦￦‬‬
‫‪￦￦‬‬
‫‪￦￦‬ڴڴڹ‪Ζ‬ڶڶ‪ￖ￦￦￦￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڶ ‪￦ ￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڶڼڶ‪ￖ￦￦￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڼڼ‪Ζ‬ڵ‪ￖ￦‬‬
‫‪15%￦‬‬
‫‪￦￦‬‬
‫‪￦￦‬‬
‫‪￦￦‬‬
‫‪￦￦‬‬
‫‪￦￦‬‬
‫‪Question No. 1‬‬
‫‪ￖ¶³§©©¨·￦‬‬
‫‪ϯ‬ڴڴڴ‪Ζ‬ڶڵ‪ϯ￦¼￦‬ڴڴڴ‪Ζ‬ڸڶ‪ϑ‬ڴڴڴ‪Ζ‬ڶڷڸ‪ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦σϮￖ‬‬
‫©‪ￒ³··￦³²￦·¥°‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫)‪(B‬‬
‫‪￦‬‬
‫‪Question No. 2‬‬
‫‪￦‬ڻڵڴڶ‪ϑ‬ڵ‪ϑ‬ڵ‪￉³·¸Ζ￦‬‬
‫‪￦￦‬‬
‫‪￦‬ڻڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‪ￒ©··Ό￦ￇ±³¶¸­¾©¨￦§³·¸Ζ￦‬‬
‫‪￦￦‬‬
‫‪ￖ¶©±­¹±￦¥±³¶¸­¾¥¸­³²￦‬‬
‫‪￦￦‬‬
‫‪ϯ￦‬ܫڶڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڹ‪ￒ©··Ό￦ￔ³±­²¥°￦­²¸©¶©·¸￦Ϯ‬‬
‫‪￦￦‬‬
‫‪ￏ²¸©¶©·¸￦ￏ²§³±©￦‬‬
‫‪￦￦‬‬
‫‪￦‬‬
‫‪￦10%￦‬ܥ‪ϯ￦‬ڴڸڵ‪Ζ‬ڵڵڷ‪Ζ‬ڹ‪ϑ‬ڴڴڸ‪Ζ‬ڵڷڹ‪ￋªª©§¸­º©￦­²¸©¶©·¸￦Ϯￖ‬‬
‫‪￦‬‬
‫‪￦P524,254 (B)￦‬ܥ‪ϯ￦‬ܫڴڵ‪￦¼￦‬ڴڸڹ‪Ζ‬ڶڸڶ‪Ζ‬ڹ‪ￏ²¸©¶©·¸￦­²§³±©￦Ϯￖ‬‬
‫‪￦‬‬
‫‪Question No. 3‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڵڼڼ‪Ζ‬ڵ‪￦ ￦ￖ‬ڴڹڵ‪Ζ‬ڷڴڽ‪Ζ‬ڵ‪￦¨­·§³¹²¸￦¥±³¶¸­¾¥¸­³²￦Ϯￖ‬ڹڵڴڶ‬
‫‪ϯ￦‬ܫڷڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‪ￔ³±­²¥°￦­²¸©¶©·¸￦Ϯￖ‬‬
‫‪￦￦‬‬
‫‪ￋªª©§¸­º©￦­²¸©¶©·¸￦‬‬
‫‪￦￦‬‬
‫‪￦¥±³¶¸­¾©¨￦§³·¸￦‬ڻڵڴڶ‪ϑ‬ڵ‪ϑ‬ڵ‪ￊ­º­¨©￦¦½Ό￦‬‬
‫‪￦￦‬‬
‫‪ￋªª©§¸­º©￦­²¸©¶©·¸￦¶¥¸©￦‬‬
‫‪￦￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦¥±³¶¸­¾©¨￦§³·¸￦¼￦ￋªª©§¸­º©￦­²¸©¶©·¸￦¶¥¸©￦‬ڻڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‪￦‬ܥ‪￦ￏ²¸©¶©·¸￦ￏ²§³±©￦‬ڼڵڴڶ‬
‫‪￦P285,472.50 (C)￦‬ܥ‪￦‬ܫڹڵ‪￦¼￦‬ڴڹڵ‪Ζ‬ڷڴڽ‪Ζ‬ڵ‪￦￦ￖ‬ܥ‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦‬‬
‫‪￦‬‬
‫‪Question No. 4‬‬
‫‪ϯ￦‬ڵڴڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‪￦Ϯ‬ڽڵڴڶ‪ϑ‬ڵ‪ϑ‬ڵ‪ￌ¥­¶￦º¥°¹©Ζ￦‬‬
‫‪￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڴ‪Ζ‬ڶ‪￦ ￦ ￖ￦‬‬
‫‪￦‬ڽڵڴڶ‪ϑ‬ڵڴ‪ϑ‬ڵڴ‪ￒ©··Ό￦ￇ±³¶¸­¾©¨￦§³·¸￦ ￦‬‬
‫‪￦‬ڻڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‪￦￦￈³³¯￦º¥°¹©Ζ￦‬‬
‫‪￦‬ڴڹڵ‪Ζ‬ڷڴڽ‪Ζ‬ڵ ‪￦ ￖ￦‬‬
‫‪￦￦ￇ¨¨Ό￦ￊ­·§³¹²¸￦¥±³¶¸­¾¥¸­³²￦‬‬
‫‪145‬‬
Chapter 16: Investment in Debt Securities
￦￦￦￦￦ￔ³±­²¥°￦­²¸©¶©·¸￦
‫ڴںڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦ￒ©··Ό￦ￋªª©§¸­º©￦­²¸©¶©·¸￦
‫ڶڼڶ‬Ζ‫ڷڻڸ‬￦ ￦ ￦
‫ڶڶ‬Ζ‫ڷڻڸ‬￦ ￦ ￦ ￦‫ڵ‬Ζ‫ڼڶڽ‬Ζ‫ڷڶں‬￦
ￍ¥­²￦³²￦¶©§°¥··­ª­§¥¸­³²￦￦
￦￦
(C) ￦ P 91,377￦
￦
Question No. 5
Trading securities:
￦￦￦￦￦ￖ¥²¥«¬³½Ζ￦ￏ²§Κ￦Ϯ‫ڸڵ‬Ζ‫ڴڴڸ‬￦¼￦ￖ‫ڶڶ‬ϯ￦
￦ ￖ￦￦￦‫ںڵڷ‬Ζ‫ڴڴڼ‬￦ ￦
￦￦￦￦￦ￒ¥±©²¸¥¸­³²Ζ￦ￏ²§Κ￦σϮ‫ڸڶ‬Ζ‫ڴڴڴ‬￦ ￦‫ڶڵ‬Ζ‫ڴڴڴ‬ϯ￦¼￦ￖ‫ڹڵ‬σ￦ ￦ ￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦
P 496,800
￦
FVTOCI:
￦¼￦‫ڴںڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦ ￖ‫ڴڵ‬Ζ‫ڴڼڴ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￠©´¬¥²­¥¬Ζ￦ￏ²§Κ￦Ϯ
￦￦￦￦￦ￍ©²©·­·￦¦³²¨·￦Ϯ‫ڵ‬Κ‫ڸڴ‬￦¼￦‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
￦ ￦ ‫ڹ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦
P15,280,000
￦
SUMMARY OF ANSWERS:
1. B
2. B
3. C
￦
4.
C
146
5.
A
Chapter 17: Investment in Associate
CHAPTER 17: INVESTMENT IN ASSOCIATE
￦
PROBLEM 17-1 Investment securities and equity method investments
compared
￦
Question No. 1
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦
ￒ©··Ό￦￈³³¯￦º¥°¹©￦³ª￦²©¸￦¥··©¸￦¥§µ¹­¶©¨￦Ϯￖ‫ڴڶڵ‬ￓ￦¼￦‫ܫڴڶ‬ϯ￦
ￋ¼§©··￦³ª￦§³·¸￦³º©¶￦¦³³¯￦º¥°¹©￦
ￒ©··Ό￦ￕº©¶º¥°¹©¨￦¨©´¶©§­¥¦°©￦¥··©¸￦Ϯￖ‫ں‬ￓ￦¼￦‫ܫڴڶ‬ϯ
ￍ³³¨»­°°￦
￦
￦
￦
(A)￦
￦
Question No. 2
ￊ­º­¨©²¨·￦¨©§°¥¶©¨￦¥²¨￦´¥­¨￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´
ￊ­º­¨©²¨·￦￘©º©²¹©￦
￦
(C)
￦
Question No. 3
￙¬¥¶©￦­²￦²©¸￦­²§³±©￦Ϯￖ‫ڼ‬ￓ￦¼￦‫ܫڴڶ‬ϯ￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦ￛ²¨©¶º¥°¹©¨￦º¥°¹©¨￦¥··©¸￦Ϯ·©©￦¦©°³»ϯ￦
ￇ¨®¹·¸©¨￦²©¸￦­²º©·¸±©²¸￦­²§³±©
(A)
‫ڴڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڸڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬
‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڶ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦ￛ²¨©¶º¥°¹©¨￦¥··©¸
ￊ©´¶©§­¥¦°©￦ￇ··©¸￦
ￊ­º­¨©￦¦½Ό￦ￇº©¶¥«©￦¶©±¥­²­²«￦¹·©ª¹°￦°­ª©￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦ￛ²¨©¶º¥°¹©¨￦º¥°¹©¨￦¥··©¸￦
Question No. 4
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ϯ·©©￦²³Κ￦‫ڷ‬ϯ￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦Ϯￖ‫ڵ‬￦¼￦‫ڵ‬ￓ￦·¬¥¶©·ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬￦ ￦
￦
(B)￦
Question No. 5
ￏ²º©·¸±©²¸￦¹·­²«￦ￌ¥­¶￦ￜ¥°¹©￦Ϯ ‫ڶڷ‬￦¼￦‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦ ‫ڶڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. A
2. C
3. A
4. B
5.
D
￦
￦
PROBLEM 17-2
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ں‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
(D)￦
￦
Question No. 1
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦￦
ￒ©··Ό￦￈³³¯￦º¥°¹©￦³ª￦²©¸￦¥··©¸￦¥§µ¹­¶©¨ Ϯￖ‫ڴڵ‬ￓ￦¼￦‫ܫڴڷ‬ϯ
ￋ¼§©··￦³ª￦§³·¸￦³º©¶￦¦³³¯￦º¥°¹©￦
147
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Chapter 17: Investment in Associate
￦
ￕº©¶￦³¶￦Ϯ¹²¨©¶ϯº¥°¹©¨￦¥··©¸Ό￦
￦￦￦ￏ²º©²¸³¶½ σϮￖ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦ ￖ‫ڴڴڼ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڷ‬σ￦
￦￦￦ￓ¥§¬­²©¶½￦σϮￖ‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڷ‬σ￦
ￍ³³¨»­°°￦
￦
￦
￦
(C)￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴںڴ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
￙¬¥¶©￦­²￦²©¸￦­²§³±©￦Ϯￖ‫ڶ‬ￓ￦¼￦‫ܫڴڷ‬ϯ￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦¹²¨©¶º¥°¹©¨￦º¥°¹©¨￦¥··©¸￦Ϯ·©©￦¦©°³»ϯ
ￇ¨¨Ό￦¥±³¶¸­¾¥¸­³²￦³ª￦³º©¶º¥°¹©¨￦¥··©¸￦
ￇ¨®¹·¸©¨￦²©¸￦­²º©·¸±©²¸￦­²§³±©￦ ￦
(A)￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڼڼڹ‬Ζ‫ڴڴڴ‬￦
￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦¥··©¸Ό￦
ￏ²º©²¸³¶½￦
2018
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦
ￓ¥§¬­²©¶½￦￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦°­ª©￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦³º©¶º¥°¹©¨￦±¥§¬­²©¶½￦
2019
￦
￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬￦
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
￦
ￔ©¸￦­²§³±©￦³ª￦¸¬©￦¥··³§­¥¸©￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©
ￊ­º­¨©²¨·￦¨©§°¥¶©¨￦¥²¨￦´¥­¨￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
ￊ­º­¨©²¨·￦¶©§©­º©¨￦
2018
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڷ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڷ‬￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ϯ·©©￦²³Κ￦‫ڶ‬ϯ￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦Ϯￖ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
(A
￦
Question No. 4
￙¬¥¶©￦­²￦²©¸￦­²§³±©￦Ϯￖ‫ڸ‬Κ‫ڹ‬ￓ￦¼￦‫ܫڴڷ‬ϯ￦
ￇ¨¨Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦ￕº©¶º¥°¹©¨￦º¥°¹©¨￦¥··©¸￦Ϯ·©©￦²³Κ￦‫ڶ‬ϯ￦
ￇ¨®¹·¸©¨￦²©¸￦­²º©·¸±©²¸￦­²§³±©￦ ￦
(C)￦
￦
Question No. 5
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڽڵڴڶ‬￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ϯ·©©￦²³Κ￦‫ڸ‬ϯ￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦Ϯￖ‫ڵ‬Κ‫ں‬ￓ￦¼￦‫ܫڴڷ‬ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬
(A
￦
SUMMARY OF ANSWERS:
1. C
2. A
3. A
4. C
5.
A
￦
148
2019
‫ڸ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڷ‬￦
‫ڵ‬Ζ‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ܫڴڷ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڼڼڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڼڸڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڼںڷ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڼڸڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڼںڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ںڷڶ‬Ζ‫ڴڴڴ‬￦
Chapter 17: Investment in Associate
PROBLEM 17-3 Investment in Associate with Inventories, Machinery and
Land - Land Was Subsequently Sold
￦
Question No. 1
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦
ￒ©··Ό￦￈³³¯￦º¥°¹©￦³ª￦²©¸￦¥··©¸￦¥§µ¹­¶©¨ Ϯￖ‫ڶڵ‬ￓ￦¼￦‫ܫڴڶ‬ϯ
ￋ¼§©··￦³ª￦§³·¸￦³º©¶￦¦³³¯￦º¥°¹©￦
ￕº©¶￦³¶￦Ϯ¹²¨©¶ϯº¥°¹©¨￦¥··©¸￦
￦￦￦ￏ²º©²¸³¶½￦ϮϮￖ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڶ‬ϯ￦
￦￦￦ￓ¥§¬­²©¶½ ϮϮￖ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ ¼￦‫ܫڴڶ‬ϯ￦
￦￦￦ￒ¥²¨￦Ϯￖ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڶ‬ϯ￦
ￍ³³¨»­°°￦
￦
￦
￦
(A)￦
￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦ￕº©¶￦Ϯￛ²¨©¶ϯ￦º¥°¹©¨￦¥··©¸￦
ￏ²º©²¸³¶½
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
2018
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
2019￦
￦
￦
Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڵ‬￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڵ‬￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
Ο￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
￦
ￓ¥§¬­²©¶½￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦°­ª©￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦ￛ²¨©¶￦Ϯ³º©¶ϯ￦º¥°¹©¨￦¥··©¸￦
￦
￦
ￒ¥²¨￦
￦
ￔ©¸￦­²§³±©￦³ª￦¸¬©￦¥··³§­¥¸©￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©
￦
ￊ­º­¨©²¨·￦¨©§°¥¶©¨￦¥²¨￦´¥­¨￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
ￊ­º­¨©²¨·￦¶©§©­º©¨￦
2018
2019
‫ڼ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڶ‬￦
‫ܫڴڶ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڶ‬￦
‫ܫڴڶ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬
￦
Question No. 2
￙¬¥¶©￦­²￦²©¸￦­²§³±©￦Ϯￖ‫ڼ‬ￓ￦¼￦‫ܫڴڶ‬ϯ￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦ￛ²¨©¶º¥°¹©¨￦º¥°¹©¨￦¥··©¸￦Ϯ·©©￦¸¥¦°©￦¥¦³º©ϯ￦
ￇ¨®¹·¸©¨￦²©¸￦­²º©·¸±©²¸￦­²§³±©￦ ￦
(A)￦
￦
Question No. 3
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ϯ·©©￦²³Κ￦‫ڶ‬ϯ￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦Ϯￖ‫ڶ‬ￓ￦¼￦‫ܫڴڶ‬ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
(A
￦
Question No. 4
￙¬¥¶©￦­²￦²©¸￦­²§³±©￦Ϯￖ‫ڴڵ‬ￓ￦¼￦‫ܫڴڶ‬ϯ￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦ￛ²¨©¶º¥°¹©¨￦º¥°¹©¨￦¥··©¸￦Ϯ·©©￦¸¥¦°©￦¥¦³º©ϯ￦
ￇ¨¨Ό￦¥±³¶¸­¾¥¸­³²￦³ª￦³º©¶º¥°¹©¨￦¥··©¸￦
ￇ¨®¹·¸©¨￦²©¸￦­²º©·¸±©²¸￦­²§³±©
(C)
Question No. 5
149
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڼڹ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڼڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڹڴ‬Ζ‫ڴڴڴ‬￦
Chapter 17: Investment in Associate
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڽڵڴڶ‬￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ϯ·©©￦²³Κ￦‫ڸ‬ϯ
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦Ϯￖ‫ڷ‬ￓ￦¼￦‫ܫڴڶ‬ϯ￦
￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
(A)￦
‫ں‬Ζ‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڹڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڻ‬Ζ‫ڴڷں‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. A
2. A
3. A
4. C
5.
A
￦
￦
PROBLEM 17-4 Associate with Outstanding Preference Shares
CASE NO. 1
Question No. 1
ￔ©¸￦­²§³±©￦
ￖ‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό ￚ³¸¥°￦´¶©ª©¶©²§©￦¨­º­¨©²¨·￦Ϯ ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬ϯ
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦­²§³±©￦¸³￦³¶¨­²¥¶½￦·¬¥¶©·
ￖ‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
‫ܫڴڷ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦³ª￦¥··³§­¥¸©￦
‫ڴںں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦¹²¨©¶º¥°¹©¨￦¥··©¸￦Ϯ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϑ‫ڼ‬ϯ￦
‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦ ￦
(B)
‫ڹڷڹ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦
￦ ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ϯ·©©￦²³Κ￦‫ڵ‬ϯ￦
‫ڹڷڹ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨
Ο￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬￦ ￦
(B
‫ں‬Ζ‫ڹڷڹ‬Ζ‫ڴڴڴ‬￦
￦
CASE NO. 2
Question No. 3
ￔ©¸￦­²§³±©￦
ￖ‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￚ³¸¥°￦¥§¸¹¥°￦´¶©ª©¶©²§©￦¨­º­¨©²¨·￦¨©§°¥¶©¨
‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦­²§³±©￦¸³￦³¶¨­²¥¶½￦·¬¥¶©·￦
ￖ‫ڶ‬Ζ‫ڴڹڴ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
‫ܫڴڷ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦³ª￦¥··³§­¥¸©￦
‫ڹڵں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦¹²¨©¶º¥°¹©¨￦¥··©¸￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϑ‫ڼ‬ϯ
‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦ ￦
(A
‫ڴڽڸ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 4
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ϯ·©©￦²³Κ￦‫ڵ‬ϯ￦
‫ڴڽڸ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨
Ο￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬￦ ￦
￦
(A)￦
‫ں‬Ζ‫ڴڽڸ‬Ζ‫ڴڴڴ‬￦
￦
150
Chapter 17: Investment in Associate
CASE NO. 3
Question No. 5
ￔ©¸￦­²§³±©￦
ￖ‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
‫ܫڴڷ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦³ª￦¥··³§­¥¸©￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦¹²¨©¶º¥°¹©¨￦¥··©¸￦Ϯ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϑ‫ڼ‬ϯ
‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦ ￦
(C)
‫ڹڶں‬Ζ‫ڴڴڴ‬￦
￦
ￇ°¸¬³¹«¬￦ ¸¬©￦ ¥²·»©¶￦ ·¬³¹°¨￦ ¦©￦ ‫ڴڴڸ‬Ζ‫ڴڴڴ‬Ζ￦ ¸¬©￦ ²©¼¸￦ ¦©·¸￦ ´³··­¦°©￦ ¥²·»©¶￦ ­·￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬Κ￦
￦
Question No. 6
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ϯ·©©￦²³Κ￦‫ڵ‬ϯ￦
‫ڹڶں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨
Ο￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬￦ ￦
￦
(C)￦
‫ں‬Ζ‫ڹڶں‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
CASE NO. 1
CASE NO. 2
CASE NO. 3
1. B
2. B
3. A
4. A
5.
C
6.
C
￦
￦
PROBLEM 17-5 Change From Fair Value through Profit or Loss to Equity
Method - Step Acquisition
￦
Question No. 1
ￌ¥­¶￦º¥°¹©
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦
‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￛ²¶©¥°­¾©¨￦°³··￦ ￦
(B)￦
Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
Question No. 2
ￏ²º©·¸±©²¸￦­²§³±©￦Ϯ ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬ϯ￦
(B)￦
￦
Question No. 3
ￌ¥­¶￦º¥°¹©￦³ª￦´¶©º­³¹·°½￦¬©°¨￦­²¸©¶©·¸
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
ￍ¥­²￦Ϯ³¶￦°³··ϯ￦³²￦¶©§°¥··­ª­§¥¸­³²￦ ￦
(C)￦
‫ڹڹ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
ￌ¥­¶￦º¥°¹©￦³ª￦´¶©º­³¹·°½￦¬©°¨￦­²¸©¶©·¸
ￇ§µ¹­·­¸­³²￦§³·¸￦
ￚ³¸¥°￦§³·¸￦³ª￦­²º©·¸±©²¸￦
ￒ©··Ό￦￈³³¯￦º¥°¹©￦³ª￦²©¸￦¥··©¸￦¥§µ¹­¶©¨￦Ϯ‫ڴڵ‬ￓ￦¼￦‫ܫڶڶ‬ϯ￦
ￋ¼§©··￦³ª￦¥¸¸¶­¦¹¸¥¦°©￦¸³￦±¥§¬­²©¶½￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦°­ª©￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦ￛ²¨©¶º¥°¹©¨￦¥··©¸￦
￦
￦
151
‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڸڼ‬Ζ‫ڴڴڴ‬￦
‫ڻ‬Ζ‫ڴڸڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڸڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬￦
‫ڸڼڸ‬Ζ‫ڴڴڴ‬￦
Chapter 17: Investment in Associate
ￔ©¸￦­²§³±©￦³ª￦¸¬©￦¥··³§­¥¸©￦Ο￦‫ڼڵڴڶ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦Ϯ‫ܫڴڵ‬￦‫ܩ‬￦‫ܫڶڵ‬ϯ￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©
￦
ￊ­º­¨©²¨·￦¨©§°¥¶©¨￦¥²¨￦´¥­¨￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´
ￊ­º­¨©²¨·￦¶©§©­º©¨￦
￦
Question No. 4
￙¬¥¶©￦­²￦²©¸￦­²§³±©￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦ￛ²¨©¶º¥°¹©¨￦¥··©¸￦Ϯ·©©￦¸¥¦°©￦¥¦³º©ϯ￦
ￇ¨®¹·¸©¨￦²©¸￦­²º©·¸±©²¸￦­²§³±©
(B
￦
Question No. 5
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦
ￒ©··Ό￦ￔ©¸￦·¬¥¶©￦­²￦¸¬©￦°³··￦Ϯ·©©￦²³Κ￦‫ڸ‬ϯ￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
(B
￦
SUMMARY OF ANSWERS:
1. B
2. B
3. C
4. B
5.
B
￦
￦
PROBLEM 17-6 Cost To Equity Method
‫ڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ܫڶڶ‬￦
‫ںڼڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ܫڶڶ‬￦
‫ڼڼ‬Ζ‫ڴڴڴ‬￦
‫ںڼڶ‬Ζ‫ڴڴڴ‬￦
‫ڸڼڸ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڼڽڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڻ‬Ζ‫ڴڸڴ‬Ζ‫ڴڴڴ‬￦
‫ڼڽڵ‬Ζ‫ڴڴڴ‬￦
‫ڼڼ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڸڹڻ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 1
￉³²·­¨©¶¥¸­³²￦¶©§©­º©¨￦Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڷڵ‬ϯ
ￒ©··Ό￦ￊ­º­¨©²¨￦­²§³±©￦Ϯ‫ڴڵ‬￦¼￦‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
ￔ©¸￦·©°°­²«￦´¶­§©￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ³··￦³²￦·¥°©￦
￦
￦
(Assuming FIFO Method)
(A
Question No. 2
￉³²·­¨©¶¥¸­³²￦¶©§©­º©¨￦
ￒ©··Ό￦ￊ­º­¨©²¨￦­²§³±©￦Ϯ‫ڹ‬￦¼￦‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
ￔ©¸￦·©°°­²«￦´¶­§©
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦σ‫ڶڵ‬ￓΟϮￖ‫ڹ‬￦¼￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯϑ‫ڴڴڵ‬Ζ‫ڴڴڴ‬σ￦¼￦‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
ￍ¥­²￦³²￦·¥°©￦
￦
￦
￦
(B)￦
ￖ‫ڹ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯￖ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
ￖ‫ڹ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￖ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
ￌ¥­¶￦º¥°¹©￦Ϯￖ‫ڴڸڵ‬￦¼￦‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦
￦
(A)￦
￦
Question No. 4
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦ ‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڻڵڴڶ‬
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ο￦‫ڻڵڴڶ‬￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦Ο‫ڻڵڴڶ‬￦Ϯ‫ܫڴڷ‬￦¼￦‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
152
ￖ‫ڼ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
Chapter 17: Investment in Associate
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ο￦‫ڼڵڴڶ‬￦Ϯ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦Ο‫ڼڵڴڶ‬￦Ϯ‫ܫڴڷ‬￦¼￦‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴںڽ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
￦
ￔ©¸￦·©°°­²«￦´¶­§©￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦Ϯￖ‫ڸ‬Ζ‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڏ‬ϯ￦
ￍ¥­²￦³²￦·¥°©￦
￦
￦
￦
(B)￦
‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڻڴ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڴڷڷ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 5
Investment in Kababain FVTOCI:
ￌ¥­¶￦º¥°¹©￦Ϯￖ‫ڴڹڵ‬￦¼￦‫ڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
Investment in Passing Rate FVTOCI:
ￌ¥­¶￦º¥°¹©￦Ϯￖ‫ڴڸڵ‬￦¼￦‫ڴں‬Ζ‫ڴڴڴ‬ϯ
ￒ©··￦￉³·¸￦Ϯ‫ڶڵ‬ￓΟϮ‫ڴڵ‬￦¼￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯϯϑ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦
(C)￦
ￚ³¸¥°￦ￛ²¶©¥°­¾©¨￦ￍ¥­²￦ ￕ￉ￏ￦¸³￦￙ￌￖ￦
‫ڶ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڶ‬Ζ‫ڴڻڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڼ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ں‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦ ‫ڵ‬Ζ‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. A
2. B
3. A
4.
B
5.
C
￦
￦
PROBLEM 17-7 Change From Equity to Cost Method
￦
Question No. 1
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦σϮ‫ڵ‬Κ‫ڼ‬ￓΟ‫ڴڸڼ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڶ‬σ￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦Ϯￖ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦ￖ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
￦
(B)￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶڽڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڶڽڽ‬Ζ‫ڴڴڴ‬￦
￦
Note:
ￚ¬©￦¨­º­¨©²¨￦¶©§©­º©¨￦³²￦ￇ¹«¹·¸￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦²©©¨￦²³¸￦¦©￦´¶³¶¥¸©¨￦©º©²￦¸¬³¹«¬￦
¸¬©￦­²º©·¸±©²¸￦»¥·￦¥§µ¹­¶©¨￦³²￦￐¹°½￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦·­²§©￦¨­º­¨©²¨·￦­·￦§³²·­¨©¶©¨￦
»¬©²￦¸¬©￦­²º©·¸³¶￦¬¥·￦¸¬©￦¶­«¬¸￦¸³￦¶©§©­º©￦´¥½±©²¸￦Ϯ­Κ©Κ￦¨¥¸©￦³ª￦¨©§°¥¶¥¸­³²ϯΚ￦
ￚ¬©￦ￖ‫ڵ‬Κ‫ڼ‬ￓ￦²©¸￦­²§³±©￦»¥·￦ª³¶￦¥￦´©¶­³¨￦³ª￦‫ڶڵ‬￦±³²¸¬·￦©²¨­²«￦ￊ©§©±¦©¶￦‫ڵڷ‬Κ￦
￦
Question No. 2
￙¥°©·￦´¶­§©￦Ϯￖ‫ڹڶ‬￦¼￦‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￉¥¶¶½­²«￦º¥°¹©￦³ª￦·¬¥¶©·￦Ϯￖ‫ڷ‬Ζ‫ڶڽڽ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڹ‬Ζ‫ڴڴڴ‬ϑ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڼڽڽ‬Ζ‫ڴڴڴ‬￦
ￍ¥­²￦³²￦·¥°©￦³ª￦­²º©·¸±©²¸￦
￦
(B)￦
‫ڶڹڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
ￌ¥­¶￦º¥°¹©￦³ª￦¶©¸¥­²©¨￦­²º©·¸±©²¸￦Ϯￖ‫ڹڶ‬￦¼￦‫ڴڹڵ‬Ζ￦‫ڴڴڴ‬ϯ
ￒ©··Ό￦ ￉¥¶¶½­²«￦ ¥±³¹²¸￦ ³ª￦ ¶©¸¥­²©¨￦ ­²º©·¸±©²¸￦ Ϯￖ‫ڷ‬Ζ‫ڶڽڽ‬Ζ‫ڴڴڴ‬￦ ¼￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬ϑ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
ￍ¥­²￦³²￦¶©§°¥··­ª­§¥¸­³²￦¸³￦ￖ̲ￒ￦ ￦
(C)￦
￦
153
‫ڷ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
￦
‫ڶ‬Ζ‫ڸڽڽ‬Ζ‫ڴڴڴ‬￦
‫ںڹڻ‬Ζ‫ڴڴڴ‬￦
Chapter 17: Investment in Associate
Question No. 4
ￌ¥­¶￦º¥°¹©Ζ￦ￊ©§Κ￦‫ڵڷ‬Ζ￦‫ ڼڵڴڶ‬Ϯￖ‫ڴڷ‬￦¼￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￌ¥­¶￦º¥°¹©Ζ￦￐¥²Κ￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦Ϯￖ‫ڹڶ‬￦¼￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￛ²¶©¥°­¾©¨￦«¥­²Ζ￦ￊ©§Κ￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦ ￦
(B)￦
￦
Question No. 5
ￌ¥­¶￦º¥°¹©Ζ￦ￊ©§Κ￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦Ϯￖ‫ڴڷ‬￦¼￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬ϯ￦ (A)￦
￦
SUMMARY OF ANSWERS:
1. B
2. B
3. C
4. B
5.
A
￦
￦
PROBLEM 17-9: Discontinuance of Equity Method
‫ڸ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 1
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦
‫ڵ‬Ζ‫ڴڶں‬Ζ‫ڴڴڴ‬
ￒ©··Ό￦￈³³¯￦º¥°¹©￦³ª￦²©¸￦¥··©¸￦¥§µ¹­¶©¨￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￋ¼§©··￦³ª￦§³·¸￦³º©¶￦¦³³¯￦º¥°¹©￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￕº©¶º¥°¹©¨￦¥··©¸￦
￦￦￦￦ￓ¥§¬­²©¶½￦
‫ڼڸ‬Ζ‫ڴڴڴ‬
￦￦￦￦ￏ²¸¥²«­¦°©￦¥··©¸·￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
ￍ³³¨»­°°￦
‫ڻڹ‬Ζ‫ڴڴڴ‬￦
￦
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦ ￦￐¹°½￦‫ڵ‬￦
ￇ¨¨Ό￦￙¬¥¶©￦­²￦¸¬©￦ￔￏ￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦±¥§¬­²©¶½￦Ϯ‫ڼڸ‬￑ϑ‫ڼ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯ￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦­²¸¥²«­¦°©￦¥··©¸·￦Ϯ‫ڹڵ‬￑ϑ‫ڹ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯ￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦
(A)￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦ￊ©§©±¦©¶￦‫ڵڷ‬
￦
Question No. 2
￉¥¶¶½­²«￦¥±³¹²¸
‫ڵ‬Ζ‫ڹڸں‬Ζ‫ڴڴڹ‬￦
ￒ©··Ό￦￘©§³º©¶¥¦°©￦¥±³¹²¸￦
‫ڵ‬Ζ‫ڴڼں‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³··￦￦
￦
(A)￦
Ο￦
￦
Question No. 3
￉¥¶¶½­²«￦¥±³¹²¸￦Ϯ·©©￦¦©°³»ϯ￦
‫ڵ‬Ζ‫ڵںڼ‬Ζ‫ڴڴڹ‬￦
ￒ©··Ό ￘©§³º©¶¥¦°©￦¥±³¹²¸
‫ڵ‬Ζ‫ڴڼں‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³·· ￦
￦
(D)￦
‫ڵڼڵ‬Ζ‫ڴڴڹ‬￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦￐¥²¹¥¶½￦‫ڵ‬￦
ￇ¨¨Ό￦￙¬¥¶©￦­²￦¸¬©￦ￔￏ￦
ￒ©··Ό￦￙¬¥¶©￦­²￦ￕ￉ￒ￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦±¥§¬­²©¶½￦Ϯ‫ڼڸ‬￑ϑ‫ڼ‬ϯ￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦­²¸¥²«­¦°©￦¥··©¸·￦Ϯ‫ڹڵ‬￑ϑ‫ڹ‬ϯ￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦
154
‫ڵ‬Ζ‫ڴڶں‬Ζ‫ڴڴڴ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڹڸں‬Ζ‫ڴڴڹ‬￦
‫ڵ‬Ζ‫ڹڸں‬Ζ‫ڴڴڹ‬
‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڸ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
Chapter 17: Investment in Associate
￉¥¶¶½­²«￦º¥°¹©￦ ￦ￊ©§©±¦©¶￦‫ڵڷ‬￦
‫ڵ‬Ζ‫ڵںڼ‬Ζ‫ڴڴڹ‬￦
Question No. 4
￙¬¥¶©￦­²￦¸¬©￦ￔￏ
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦±¥§¬­²©¶½￦Ϯ‫ڼڸ‬￑ϑ‫ڼ‬ϯ￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦­²¸¥²«­¦°©￦¥··©¸·￦Ϯ‫ڹڵ‬￑ϑ‫ڹ‬ϯ￦
ￏ²º©·¸±©²¸￦­²§³±©￦
￦
(D)￦
￦
Question No. 5
ￍ¥­²￦³²￦·¥°©
ￍ¥­²￦³²￦¶©§°¥··­ª­§¥¸­³²￦
￘©§°¥··­ª­§¥¸­³²￦°³··￦
ￔ©¸￦«¥­²￦￦
￦
￦
(D)￦
‫ںڽ‬Ζ‫ڴڴڴ‬￦
‫ڸڸڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹڸ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹڽڵ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦￙©°°­²«￦ￖ¶­§©￦Ϯ‫ڸڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶڷ‬ϯ￦
ￒ©··Ό ￉¥¶¶½­²«￦¥±³¹²¸￦Ϯ‫ڵ‬Ζ‫ڴڼں‬Ζ‫ڴڴڴ‬￦¼￦‫¯ڸڶ‬ϑ‫¯ڴں‬ϯ￦
ￍ¥­²￦³²￦·¥°©￦
‫ڼںڻ‬Ζ‫ڴڴڴ‬￦
‫ڶڻں‬Ζ‫ڴڴڴ‬￦
‫ںڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬￦
‫ڵڵڸ‬Ζ‫ڴڴڴ‬￦
ￌ¥­¶￦º¥°¹©￦³ª￦¶©±¥­²­²«￦­²º©·¸±©²¸￦Ϯ‫ںڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶڷ‬ϯ￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦¶©±¥­²­²«￦­²º©·¸±©²¸￦Ϯ‫ڵ‬Ζ‫ڴڼں‬Ζ‫ڴڴڴ‬￦¼￦
‫¯ںڶ‬ϑ‫¯ڴں‬ϯ￦
ￍ¥­²￦³²￦¶©§°¥··­ª­§¥¸­³²Οￖ̲ￒ￦
￘©§°¥··­ª­§¥¸­³²￦°³··￦³ª￦¥¶­·­²«￦ª¶³±￦¸¶¥²·°¥¸­³²￦³ª￦ª³¶©­«²￦
³´©¶¥¸­³²·Οￖ̲ￒ￦Ϯ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦
SUMMARY OF ANSWERS:
1. A
2. A
3. D
4.
D
5.
‫ڵ‬Ζ‫ڶڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڼڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڸڸڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹڸ‬Ζ‫ڴڴڴ‬ϯ￦
D
￦
￦
PROBLEM 17-9 Deemed disposal
CASE NO. 1:￦
ￚ³¸¥°￦³¹¸·¸¥²¨­²«￦·¬¥¶©·￦³ª￦¸¬©￦­²º©·¸©©￦¦©ª³¶©￦¨©©±©¨￦
‫ڼ‬
‫ڹ‬ϯ￦
ￓ¹°¸­´°½￦¦½Ό￦ￕ°¨￦­²¸©¶©·¸￦¬©°¨￦
ￔ³Κ￦³ª￦·¬¥¶©￦¬©°¨￦¦©ª³¶©￦¨©©±©¨￦¨­·´³·¥°￦
ￔ³Κ￦³ª￦·¬¥¶©·￦¬©°¨￦¦©ª³¶©￦¨­·´³·¥°￦¨©©±©¨￦¨­·´³·¥°￦
ￊ­º­¨©￦¦½Ό￦ￚ³¸¥°￦²©»￦·¬¥¶©·￦
￦￦ￚ³¸¥°￦³¹¸·¸¥²¨­²«￦·¬¥¶©·￦³ª￦¸¬©￦­²º©·¸©©￦¦©ª³¶©￦
¨©©±©¨￦¨­·´³·¥°￦
￦￦ￇ¨¨Ό￦ￔ©»￦·¬¥¶©·￦­··¹©¨￦
￙¬¥¶©￦­²￦¸¬©￦³»²©¶·¬­´￦­²¸Κ￦after￦¨©©±©¨￦¨­·´³·¥°￦
155
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڶ‬￦
‫ڶڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ڶڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ںڵ‬Κ‫ܫڴڴ‬￦
Chapter 17: Investment in Associate
Question No. 1￦
ￚ³¸¥°￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦­²º©·¸©©‫·ك‬￦²©¸￦¥··©¸￦¦©ª³¶©￦­··¹¥²§©
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￚ³¸¥°￦­··¹©￦´¶­§©￦³ª￦²©»￦·¬¥¶©·￦­··¹©¨￦Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬￦¼￦ ‫ڼ‬ϯ￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦²©»￦§¥¶¶½­²«￦¥±³¹²¸￦¸¬©￦­²º©·¸©©‫·ك‬￦²©¸￦¥··©¸￦¥ª¸©¶￦
­··¹¥²§©￦
‫ڵ‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￔ©»￦´©¶§©²¸¥«©
‫ںڵ‬Κ‫ܫڴڴ‬￦
￉¥¶¶½­²«￦¥±³¹²¸￦after￦¨©©±©¨￦¨­·´³·¥°￦
‫ڵڵڶ‬Ζ‫ڴڴڶ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦¦©ª³¶©￦¨©©±©¨￦¨­·´³·¥°￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￍ¥­²￦³²￦¨©©±©¨￦¨­·´³·¥°Οￖ̲ￒ￦ ￦
(B)￦
‫ڵڵ‬Ζ‫ڴڴڶ‬￦
￦
Question No. 2
(B)￦
ￚ¬©￦©²¸­¶©￦¥±³¹²¸￦³ª￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦»­°°￦¦©￦¶©§½§°©¨￦¸¬¶³¹«¬￦´¶³ª­¸￦³¶￦°³··Κ￦
￦
Question No. 3
Nil. ￙¬¥¶©￦­²￦ ¸¬©￦ ¶©º¥°¹¥¸­³²￦ ·¹¶´°¹·￦ ­·￦ ²³¸￦¶©§½§°©¨￦ ¸¬¶³¹«¬￦ ´¶³ª­¸￦ ³¶￦°³··￦ ¦¹¸￦
¶¥¸¬©¶￦§°³·©￦¸³￦¶©¸¥­²©¨￦©¥¶²­²«·Κ￦￦
(A)
￦
CASE NO. 2
ￚ³¸¥°￦³¹¸·¸¥²¨­²«￦·¬¥¶©·￦³ª￦¸¬©￦­²º©·¸©©￦¦©ª³¶©￦¨©©±©¨￦
‫ڼ‬
‫ڹ‬ϯ￦
ￓ¹°¸­´°½￦¦½Ό￦ￕ°¨￦­²¸©¶©·¸￦¬©°¨￦
ￔ³Κ￦³ª￦·¬¥¶©￦¬©°¨￦¦©ª³¶©￦¨©©±©¨￦¨­·´³·¥°￦
ￔ³Κ￦³ª￦·¬¥¶©·￦¬©°¨￦¦©ª³¶©￦¨­·´³·¥°￦¨©©±©¨￦¨­·´³·¥°￦
ￊ­º­¨©￦¦½Ό￦ￚ³¸¥°￦²©»￦·¬¥¶©·￦
￦￦ￚ³¸¥°￦³¹¸·¸¥²¨­²«￦·¬¥¶©·￦³ª￦¸¬©￦­²º©·¸©©￦¦©ª³¶©￦
¨©©±©¨￦¨­·´³·¥°￦
￦￦ￇ¨¨Ό￦ￔ©»￦·¬¥¶©·￦­··¹©¨￦
￙¬¥¶©￦­²￦¸¬©￦³»²©¶·¬­´￦­²¸Κ￦after￦¨©©±©¨￦¨­·´³·¥°￦
￦
￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 4
ￚ³¸¥°￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦­²º©·¸©©‫·ك‬￦²©¸￦¥··©¸￦¦©ª³¶©￦­··¹¥²§©￦
ￇ¨¨Ό￦ￚ³¸¥°￦­··¹©￦´¶­§©￦³ª￦²©»￦·¬¥¶©·￦­··¹©¨￦Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬￦¼￦ ‫ڼ‬ϯ￦
ￚ³¸¥°￦²©»￦§¥¶¶½­²«￦¥±³¹²¸￦¸¬©￦­²º©·¸©©‫·ك‬￦²©¸￦¥··©¸￦¥ª¸©¶￦­··¹¥²§©￦
ￓ¹°¸­´°½￦¦½Ό￦ￔ©»￦´©¶§©²¸¥«©￦
￉¥¶¶½­²«￦¥±³¹²¸￦after￦¨©©±©¨￦¨­·´³·¥°￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦¦©ª³¶©￦¨©©±©¨￦¨­·´³·¥°
ￍ¥­²￦³²￦¨©©±©¨￦¨­·´³·¥°Οￖ̲ￒ
￦
(C)￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڷ‬￦
‫ڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڼڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڸڶ‬Κ‫ܫڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڸڶ‬Κ‫ܫڴڴ‬￦
‫ںڵڷ‬Ζ‫ڴڴڼ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬
‫ںڵ‬Ζ‫ڴڴڼ‬
Question No. 5
ￕ²°½￦¸¬©￦´¶³´³¶¸­³²¥¸©￦¨©§¶©¥·©￦³ª￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬￦Ϯ³¶￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬Ο‫ܫڸڶ‬ϑ‫ܫڴڷ‬ϯ￦»­°°￦
¦©￦¶©§½§°©¨￦¸¬¶³¹«¬￦´¶³ª­¸￦³¶￦°³··Κ￦￦
(C)￦
￦
156
Chapter 17: Investment in Associate
Question No. 6
Nil. ￙¬¥¶©￦­²￦ ¸¬©￦ ¶©º¥°¹¥¸­³²￦ ·¹¶´°¹·￦ ­·￦ ²³¸￦ ¶©§½§°©¨￦ ¸¬¶³¹«¬￦ ´¶³ª­¸￦³¶￦°³··￦ ¦¹¸￦
¶¥¸¬©¶￦§°³·©￦¸³￦¶©¸¥­²©¨￦©¥¶²­²«·Κ￦￦
(A)
SUMMARY OF ANSWERS:
1. B
2. B
3. A
4.
C
5.
C
6.
A
￦
￦
PROBLEM 17-10 Associate Having Heavy Losses
￦
ￕ¶­«­²¥°￦§³·¸￦
￉¥·¬￦¥¨º¥²§©·￦
ￚ³¸¥°￦­²¸©¶©·¸￦
ￔ©¸￦°³··￦ª¶³±￦‫ڹڵڴڶ‬￦¸³￦‫ڻڵڴڶ‬￦Ϯ‫ܫڴڸ‬￦¼￦‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ
￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦­²º©·¸±©²¸￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
￙¬¥¶©￦­²￦²©¸￦°³··￦³ª￦‫ڼڵڴڶ‬￦Ϯ‫ܫڴڸ‬￦¼￦‫ڴڴڼ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ³··￦¸³￦¦©￦¶©´³¶¸©¨￦­²￦‫ڼڵڴڶ‬￦·¬³¹°¨￦¦©￦©µ¹¥°￦¸³￦¸¬©￦­²º©·¸±©²¸￦
¦¥°¥²§©￦³²°½￦
￦
￦
￦
(C)￦
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
ￖￇ￙￦
³ª￦°³··©·￦³ª￦¥²￦¥··³§­¥¸©￦©µ¹¥°·￦³¶￦©¼§©©¨·￦¸¬©￦§¥¶¶½­²«￦¥±³¹²¸￦³ª￦¥²￦­²º©·¸±©²¸Ζ￦
¸¬©￦­²º©·¸³¶￦¨­·§³²¸­²¹©·￦¶©§³«²­¾­²«￦­¸·￦·¬¥¶©￦³ª￦ª¹¶¸¬©¶￦°³··©·Κ￦ￚ¬©￦­²º©·¸±©²¸￦
­·￦¶©´³¶¸©¨￦¥¸￦ￔￏￒ￦³¶￦¾©¶³￦º¥°¹©Κ￦
￦
PROBLEM 17-11 Intercompany Sale of Inventory Tax Effect Ignored
CASE NO. 1: DOWNSTREAM
2017
2018
ￔ©¸￦­²§³±©￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
‫ܫڹڶ‬￦
‫ܫڹڶ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¦©ª³¶©￦¥¨®¹·¸±©²¸￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ ￛ²¶©¥°­¾©¨￦ ´¶³ª­¸￦ ³²￦ ¨³»²·¸¶©¥±￦ ·¥°©￦ ³ª￦
￦
­²º©²¸³¶½￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¥ª¸©¶￦¥¨®¹·¸±©²¸￦
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڴڸ‬Ζ‫ڴڴڴ‬￦
￦
1. (B)
2. (D)
￦
CASE NO. 2: UPSTREAM
2017
2018
ￔ©¸￦­²§³±©￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´
‫ܫڹڶ‬
‫ܫڹڶ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¦©ª³¶©￦¥¨®¹·¸±©²¸
‫ڴڹڶ‬Ζ‫ڴڴڴ‬
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ ￛ²¶©¥°­¾©¨￦ ´¶³ª­¸￦ ³²￦ ¹´·¸¶©¥±￦ ·¥°©￦ ³ª￦
￦
￦
­²º©²¸³¶½￦¼￦‫ܫڹڶ‬￦
Ϯ‫ڽ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڽ‬Ζ‫ڴڴڴ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¥ª¸©¶￦¥¨®¹·¸±©²¸￦
‫ڵڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڸڼڷ‬Ζ‫ڴڴڴ‬￦
￦
3. (B)
4. (D)
￦
SUMMARY OF ANSWERS:
1. B
2. D
3. B
4. D
157
Chapter 17: Investment in Associate
PROBLEM 17-12 Intercompany Sale of Inventory With Tax Effect
CASE NO. 1: DOWNSTREAM
2017
2018
ￔ©¸￦­²§³±©￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´
‫ܫڹڶ‬
‫ܫڹڶ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¦©ª³¶©￦¥¨®¹·¸±©²¸
‫ڴڹڶ‬Ζ‫ڴڴڴ‬
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ ￛ²¶©¥°­¾©¨￦ ´¶³ª­¸￦ ³²￦ ¨³»²·¸¶©¥±￦ ·¥°©￦ ³ª￦
￦
￦
­²º©²¸³¶½￦¼￦(1 - tax rate 30%)￦
Ϯ‫ڵڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵڶ‬Ζ‫ڴڴڴ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¥ª¸©¶￦¥¨®¹·¸±©²¸￦
‫ڽڶڶ‬Ζ‫ڴڴڴ‬￦
‫ںڽڷ‬Ζ‫ڴڴڴ‬￦
￦
1. (A)
2. (C)
￦
CASE NO. 2: UPSTREAM
2017
2018
ￔ©¸￦­²§³±©￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´
‫ܫڹڶ‬
‫ܫڹڶ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¦©ª³¶©￦¥¨®¹·¸±©²¸￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ ￛ²¶©¥°­¾©¨￦ ´¶³ª­¸￦ ³²￦ ¹´·¸¶©¥±￦ ·¥°©￦ ³ª￦
￦
￦
­²º©²¸³¶½￦¼￦‫ܫڹڶ‬￦¼￦(1 - tax rate 30%)￦
Ϯ‫ڹ‬Ζ‫ڴڹڶ‬ϯ￦
‫ڹ‬Ζ‫ڴڹڶ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¥ª¸©¶￦¥¨®¹·¸±©²¸￦
‫ڸڸڶ‬Ζ‫ڴڹڻ‬
‫ڴڼڷ‬Ζ‫ڴڹڶ‬￦
￦
3. (C)
4. (B)
￦
SUMMARY OF ANSWERS:
1. A
2. C
3. C
4. B
￦
￦
PROBLEM 17-13 Intercompany Sale of Depreciable Asset Tax Effect Ignored
CASE NO. 1: DOWNSTREAM
2017
2018
ￔ©¸￦­²§³±©￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
‫ܫڹڶ‬￦
‫ܫڹڶ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¦©ª³¶©￦¥¨®¹·¸±©²¸￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￛ²¶©¥°­¾©¨￦«¥­²￦³²￦¨³»²·¸¶©¥±￦·¥°©￦³ª￦ￖￖￋ
Ϯ‫ڴںڵ‬Ζ‫ڴڴڴ‬ϯ
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¥ª¸©¶￦¥¨®¹·¸±©²¸￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڹڵڸ‬Ζ‫ڴڴڴ‬￦
￦
1. (B)
2. (D)
CASE NO. 2: UPSTREAM
ￔ©¸￦­²§³±©￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¦©ª³¶©￦¥¨®¹·¸±©²¸￦
ￒ©··Ό￦ￛ²¶©¥°­¾©¨￦«¥­²￦³²￦¹´·¸¶©¥±￦·¥°©￦³ª￦ￖￖￋ
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¥ª¸©¶￦¥¨®¹·¸±©²¸￦
￦
￦
SUMMARY OF ANSWERS:
1. B
2. D
3. B
4.
D
158
2017
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڹڶ‬￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ
‫ڴڵڶ‬Ζ‫ڴڴڴ‬
3. (B)
2018
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ܫڹڶ‬￦
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڼڷ‬Ζ‫ڴڴڴ‬￦
4. (D)
Chapter 17: Investment in Associate
PROBLEM 17-14 Intercompany Sale of Depreciable Asset With Tax Effect
CASE NO. 1: DOWNSTREAM
2017
2018
ￔ©¸￦­²§³±©￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´
‫ܫڹڶ‬
‫ܫڹڶ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¦©ª³¶©￦¥¨®¹·¸±©²¸
‫ڴڹڶ‬Ζ‫ڴڴڴ‬
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￛ²¶©¥°­¾©¨￦«¥­²￦³²￦¨³»²·¸¶©¥±￦·¥°©￦³ª￦ￖￖￋ￦¼￦ Ϯ‫ڶڵڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڼڶ‬Ζ‫ڴڴڴ‬￦
(1 - tax rate 30%)￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¥ª¸©¶￦¥¨®¹·¸±©²¸￦
‫ڼڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڷڴڸ‬Ζ‫ڴڴڴ‬￦
￦
1. (D)
2. (B)
CASE NO. 2: UPSTREAM
ￔ©¸￦­²§³±©￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¦©ª³¶©￦¥¨®¹·¸±©²¸￦
ￒ©··Ό￦ ￛ²¶©¥°­¾©¨￦ «¥­²￦ ³²￦ ¹´·¸¶©¥±￦ ·¥°©￦ ³ª￦ ￖￖￋ￦ ¼￦
‫ܫڹڶ‬￦¼￦(1 - tax rate 30%)￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¥ª¸©¶￦¥¨®¹·¸±©²¸￦
￦
2017
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڹڶ‬
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڼڶ‬Ζ‫ڴڴڴ‬ϯ￦
2018
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ܫڹڶ‬￦
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڻ‬Ζ‫ڴڴڴ‬￦
‫ڶڶڶ‬Ζ‫ڴڴڴ‬
3. (C)
‫ڶڼڷ‬Ζ‫ڴڴڴ‬￦
4. (B)
2017
‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڷ‬￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
2018
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڷ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڹڼڴ‬Ζ‫ڴڴڴ‬￦
2. (B)
￦
SUMMARY OF ANSWERS:
1. D
2. B
3. C
4.
B
￦
COMPREHENSIVE PROBLEMS
PROBLEM 17-15
Question Nos. 1 and 2
ￔ©¸￦­²§³±©￦³ª￦¸¬©￦¥··³§­¥¸©￦￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦￦
￙¬¥¶©￦­²￦ￔￏ￦￦
ￒ©··Ό￦ￍ¥­²￦³²￦·¥°©￦³ª￦©µ¹­´±©²¸￦
ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦³ª￦ￋ¼§©··￦￦
ￍ¥­²￦³²￦·¥°©￦³ª￦­²º©²¸³¶½￦Ϯ¹´·¸¶©¥±ϯ￦Ϯ‫ڴڹ‬Ζ‫¼ڴڴڴ‬￦Κ‫ڷ‬ϯ￦
ￒ©··Ό￦ￍ¥­²￦³²￦·¥°©￦³ª￦­²º©²¸³¶½￦Ϯￊ³»²·¸¶©¥±ϯ￦￦
ￔ©¸￦·¬¥¶©￦­²￦ￔￏ￦
￦
Question No. 3
￉³·¸￦￦
ￇ¨¨Ό￦ￏ²º©·¸±©²¸￦ￏ²§³±©￦‫ڻڵڴڶ‬￦￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦Ϯ‫ڴڴڽ‬Ζ‫¼ڴڴڴ‬￦Κ‫ڷ‬ϯ￦
￉¥¶¶½­²«￦¥±³¹²¸￦‫ڻڵڴڶ‬￦￦ ￦
￦
￦
(A)￦
159
‫ڹڹں‬Ζ‫ڴڴڴ‬
1. (B)
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڹڹں‬Ζ‫ڴڴڴ‬
‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڹڼڷ‬Ζ‫ڴڴڴ‬￦
Chapter 17: Investment in Associate
Question No. 4
￉¥¶¶½­²«￦¥±³¹²¸￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬
ￇ¨¨Ό￦ￏ²§³±©￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫¼ڴڴڴ‬￦Κ‫ڷ‬ϯ￦
￉¥¶¶½­²«￦ￇ±³¹²¸￦Ο￦‫ڻڵڴڶ‬￦￦￦
￦
(B)￦
Question No. 5
￉¥¶¶½­²«￦¥±³¹²¸￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬
ￇ¨¨Ό￦ￏ²§³±©￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫¼ڴڴڴ‬￦Κ‫ڷ‬ϯ￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦«³³¨»­°°￦Ϯ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶ‬ϑ‫ڴڵ‬ϯ￦
￉¥¶¶½­²«￦ￇ±³¹²¸￦Ο￦‫ڻڵڴڶ‬￦￦￦
￦
(A)￦
‫ڹ‬Ζ‫ڹڼڷ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڹڼڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڻڼ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڹڼڷ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڹڼڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬
‫ڹ‬Ζ‫ڴڽڻ‬Ζ‫ڴڴڴ‬￦
Note:￦ ￛ²¨©¶￦ ￖￌ￘￙￦ª³¶￦￙ￓￋ·Ζ￦ￏ²¸¥²«­¦°©￦ￇ··©¸·￦ ¥²¨￦ￍ³³¨»­°°￦ ­·￦ ¥±³¶¸­¾©¨￦³º©¶￦
¸¬©­¶￦¹·©ª¹°￦°­ª©Κ￦ￏª￦¥²￦©²¸­¸½￦§¥²²³¸￦¨©¸©¶±­²©￦¶©°­¥¦°½￦¸¬©￦¹·©ª¹°￦°­ª©Ζ￦­¸￦­·￦¥··¹±©¨￦
¸³￦¦©￦‫ڴڵ‬￦½©¥¶·Κ￦
￦
SUMMARY OF ANSWERS:
1. B
2. B
3. A
4. B
5.
A
￦
￦
PROBLEM 17-16
Question No. 1
￉³·¸￦
ￒ©··Ό￦ￋµ¹­¸½￦­²￦²©¸￦¥··©¸·￦
ￏ±´°­©¨￦«³³¨»­°°￦
￦
￦
(D)￦
￦
Question No. 2
ￖ¶³§©©¨·￦Ϯ‫ڶ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڷڵ‬ϯ
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦σϮￖ‫ڴں‬Ζ‫ڴڴڴ‬ϑ‫ں‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ڶ‬Ζ‫ڴڴڹ‬σ￦
ￍ¥­²￦³²￦·¥°©￦
￦
￦
￦
(C)￦
Question No. 3
ￖ¶³§©©¨·￦Ϯ‫ڴڴڹ‬￦¼￦ￖ‫ڵڶ‬ϯ￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦σϮￖ‫ںں‬Ζ‫ڴڴڴ‬ϑϮ‫ڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵڵ‬ϯϯ￦¼￦‫ڴڴڹ‬σ￦
ￒ³··￦³²￦·¥°©￦
￦
￦
￦
(D)￦
￦
Question No. 4
ￌￜ￦³ª￦ª­²¥²§­¥°￦¥··©¸￦¶©§©­º©¨￦Ϯ‫ڵ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڵڶ‬ϯ￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦σϮￖ‫ڹڸ‬Ζ‫ڴڴڴ‬ϑ‫ڵ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ڴڴڹ‬σ
ￍ¥­²￦³²￦§³²º©¶·­³²￦
￦
￦
(A)￦
Question No. 5
ￏ²º©·¸±©²¸￦­²￦￘³µ¹©￦￉³¶´³¶¥¸­³²Ό￦
￦￦‫ڷ‬ϑ‫ڽ‬￦￦￦ ‫ڵ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڵ‬Κ‫ڶ‬￦
ￖ‫ڵ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
ￖ￦￦￦‫ڶڷ‬Ζ‫ڴڴڹ‬￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڻ‬Ζ‫ڴڴڹ‬￦
ￖ￦￦￦‫ڴڵ‬Ζ‫ڴڴڹ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڹ‬￦
ￖ￦￦￦‫ڵڷ‬Ζ‫ڴڴڹ‬￦
‫ڶڶ‬Ζ‫ڴڴڹ‬￦
‫ڽ‬Ζ‫ڴڴڴ‬￦
￦
‫ڵ‬Ζ‫ڴڴڶ‬￦
160
Chapter 17: Investment in Associate
￦￦‫ڽ‬ϑ‫ڽ‬￦ ‫ڵ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڵ‬Κ‫ڶ‬￦
ￏ²º©·¸±©²¸￦­²￦ￕ§¥±´³￦￉³¶´³¶¥¸­³²Ό
￦￦‫ں‬ϑ‫ڴڷ‬￦ Ϯ‫ں‬Ζ‫ڴڴڴ‬￦ ￦‫ڶ‬Ζ‫ڴڴڹ‬ϯ￦¼￦ￖ‫ڵ‬￦
ￚ³¸¥°￦¨­º­¨©²¨￦­²§³±©￦ ￦
￦
‫ڵ‬Ζ‫ڴڴڶ‬￦
￦
‫ڷ‬Ζ‫ڴڴڹ‬￦
‫ڹ‬Ζ‫ڴڴڽ‬￦
(D)￦
￦
Question No. 6
‫ڵ‬ϑ‫ڶ‬ϑ‫ںڵڴڶ‬￦ￇ§µ¹­·­¸­³²￦￉³·¸￦
ￇ¨¨Ό￦￙¬¥¶©￦­²￦²©¸￦­²§³±©￦³ª￦¥··³§­¥¸©￦Ϯￖ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦ϮￖΚ‫ڴڹ‬￦¼￦‫ڸ‬￦¼￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ںڵڴڶ‬￦§¥¶¶½­²«￦¥±³¹²¸￦ ￦
(D)￦
￦
Question No. 7
￘³µ¹©￦´¶©ª©¶©²§©￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڴڹ‬ϯ￦¼￦ￖ‫ںڹ‬￦
￘³µ¹©￦³¶¨­²¥¶½￦Ϯ‫ڵ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڴڶ‬ϯ￦
ￕ§¥±´³￦Ϯ‫ں‬Ζ‫ڴڴڴ‬￦Ο‫ڶ‬Ζ‫ڴڴڹ‬ϯ￦¼￦ￖ‫ڵڵ‬￦
ￊ¥«¹±¦³½￦￉³Κ￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵڵ‬￦Ο‫ڴڴڹ‬ϯ￦¼￦ￖ‫ڶڶ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ںڵڴڶ‬￦ￌￜￚￕ￉ￏ￦￈¥°¥²§©￦
(C)
￦
SUMMARY OF ANSWERS:
1. D
2. C
3. D
4. A
5.
D
6.
D
￦
￦
PROBLEM 17-17
￦
Question No. 1
￙³°¥²³￦￦
￦Ϯ‫ڸںڶ‬Ζ‫ڴڴڹ‬Ο‫ڴڹڶ‬Ζ‫ڴڴڴ‬ϯ￦￦
￦￉¥·¸¥²©¨¥￦ ￦Ϯ‫ڴڼڶ‬Ζ‫ڴڴڴ‬Ο‫ڴڶڷ‬Ζ‫ڴڴڴ‬ϯ￦￦
￦Ϯ‫ڴڻ‬Ζ‫ڴڴڴ‬Ο‫ڹڽڵ‬Ζ‫ڴڴڴ‬ϯ￦￦
￦
Unrealized G/(L)
(C)
￦
Question No. 2
￠©¶³Ζ￦«¥­²￦³¶￦°³··￦³²￦¶©§°¥··­ª­§¥¸­³²￦­·￦ￔￕￚ￦¥°°³»©¨
(A)￦
￦
Question No. 3￦
ￌ¥­¶￦º¥°¹©￦´¶©º­³¹·°½￦¬©°¨￦­²¸©¶©·¸￦Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڷ‬ϯ
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦
ￍ¥­²￦³²￦¶©§°¥··­ª­§¥¸­³²Οￖ̲ￒ￦
￦
(C)
￦
Question No. 4
ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦‫ܥ‬￦￐¹°½￦‫ڵ‬Ο ￊ©§Κ￦‫ڵڷ‬￦Ϯ‫ܫڴڷ‬￦¼￦‫ڴڴڽ‬Ζ‫ڴڴڴ‬ϯ￦ (D)
￦
Question No. 5
ￌ¥­¶￦º¥°¹©￦´¶©º­³¹·°½￦¬©°¨￦­²¸©¶©·¸￦Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڷ‬ϯ￦
ￇ¨¨Ό￦ￇ§µ¹­·­¸­³²￦§³·¸￦
ￏ²­¸­¥°￦§¥¶¶½­²«￦¥±³¹²¸￦ ￦­²º©·¸±©²¸￦­²￦¥··³§­¥¸©￦
161
‫ڵ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڵ‬Ζ‫ڴںڼ‬Ζ‫ڴڴڴ‬￦
‫ڼڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڼڷ‬Ζ‫ڴڴڹ‬￦
‫ڻڷ‬Ζ‫ڴڴڸ‬￦
‫ڷڷڵ‬Ζ‫ڴڴڽ‬￦
7.
C
‫ڸڵ‬Ζ‫ڴڴڹ‬￦
Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڹڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
(150,500)
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
Chapter 17: Investment in Associate
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ϯ·©©￦ￔ³Κ￦‫ڸ‬ϯ￦
ￒ©··Ό ￊ­º­¨©²¨·￦¨©§°¥¶©¨￦Ϯￖ‫ڶ‬￦¼￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￏ²º©·¸±©²¸￦¦¥°¥²§©￦©²¨ ￦
(C)
‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڻڸ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. C
2. A
3.
C
4.
D
5.
C
￦
￦
PROBLEM 17-18
￦
Question No. 1
￉³²·­¨©¶¥¸­³²￦¶©§©­º©¨￦Ϯￖ‫ڴڷڶ‬￦¼￦‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ©··Ό￦ￊ­º­¨©²¨￦³ª￦¸¬©￦­²º©·¸±©²¸￦·³°¨￦Ϯￖ‫ڼ‬￦¼￦‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
ￔ©¸￦￙©°°­²«￦ￖ¶­§©￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦³ª￦¸¬©￦­²º©·¸±©²¸￦·³°¨￦ϮЄ‫ڵ‬Ζ‫ڴڻڽ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬Ζ‫ڴڴڴ‬￦
¼￦‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
ￍ¥­²￦³²￦·¥°©
￦
￦
(B)
‫ڴڶڽ‬Ζ‫ڴڴڴ‬￦
‫ڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڼڼڼ‬Ζ‫ڴڴڴ‬￦
‫ڼڼڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
ЄϮ‫ڴڵ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڴڶ‬ϯΟϮￖ‫ڼ‬￦¼￦‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦‫ܩ‬￦ￖ‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
ￚ¬©￦¨­º­¨©²¨￦¸¬¥¸￦»¥·￦´¥­¨￦¥²¨￦·³°¨￦­·￦²³¸￦§°¥··­ª­©¨￦¥·￦¨­º­¨©²¨￦­²§³±©￦·­²§©￦¸¬©￦
§³±´¥²½￦¨­¨￦²³¸￦³»²￦¸¬©￦·¬¥¶©·￦»¬©²￦¸¬©￦¨­º­¨©²¨￦»¥·￦¨©§°¥¶©¨Κ￦
￦
Question No. 2
ￔ©¸￦￙©°°­²«￦ￖ¶­§©￦Ϯￖ‫ڴڹڸ‬￦¼￦‫ڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬ϑ‫ڶ‬ϯ￦
‫ڵڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦³ª￦¸¬©￦­²º©·¸±©²¸￦·³°¨￦Ϯￖ‫ڴڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬ϑ‫ڶ‬ϯ￦ ‫ڴڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
ￍ¥­²￦³²￦·¥°©￦
￦
￦
￦
(C)￦
‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
￈©«Κ￦￈¥°¥²§©￦³ª￦ￏ²º©·¸±©²¸￦­²￦ￇ··³§­¥¸©￦
‫ڼڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦³ª￦¥··³§­¥¸©￦Ϯ‫ܫڹڶ‬￦¼￦ￖ‫ڴڶ‬ￓϯ￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦
‫ڷڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦Ϯￖ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬ϯ￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦Ϯￖ‫ڴڸ‬￦¼￦‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￋ²¨­²«￦¦¥°¥²§©￦³ª￦­²º©·¸±©²¸￦­²￦¥··³§­¥¸©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬￦
‫ڴڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
ￔ­°Κ￦(A)￦
ￚ¬©￦ ¨­º­¨©²¨￦ ¸¬¥¸￦ »¥·￦ ´¥­¨￦ ¥²¨￦ ·³°¨￦ ­²￦ ￈³½Ο³¸￦ ·¬¥¶©·￦ ­·￦ ²³¸￦ §°¥··­ª­©¨￦ ¥·￦
¨­º­¨©²¨￦ ­²§³±©￦ ·­²§©￦ ¸¬©￦ §³±´¥²½￦ ¨­¨￦ ²³¸￦ ³»²￦ ¸¬©￦ ·¬¥¶©·￦ »¬©²￦ ¸¬©￦
¨­º­¨©²¨￦»¥·￦¨©§°¥¶©¨Κ￦
ￚ¬©￦ ¨­º­¨©²¨￦ ¶©§©­º©¨￦ ­²￦ ￉°©³￦ ￙¬¥¶©·￦ ­·￦ ²³¸￦ ¶©«¥¶¨©¨￦ ¥·￦ ­²§³±©Ζ￦ ¦¹¸￦ ¥·￦ ¥￦
¨©¨¹§¸­³²￦³ª￦¸¬©￦­²­¸­¥°￦§¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦­²º©·¸±©²¸￦­²￦¥··³§­¥¸©Κ￦
￦
Question Nos. 4 and 5
Fair value
Cost
(UL) / UG
￘³¨³°ª³￦Ϯￖ‫¼ ںڸ‬￦‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڶڽ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬ϯ
￈³½Ο³¸￦Ϯￖ‫ڶڽڵ‬￦¼￦‫ں‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڶڹڵ‬Ζ‫ڴڴڴ‬￦ Є‫ڵ‬Ζ‫ڶڼڵ‬Ζ‫ڴڴڴ‬￦ Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
ￍ©²©￦Ϯￖ‫ڼڶ‬￦¼￦‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦ Ϯ‫ڴںڵ‬Ζ‫ڴڴڴ‬ϯ￦
162
Chapter 17: Investment in Associate
￉°©³￦Ϯￖ‫ڴڹڸ‬￦¼￦‫ڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
ￚ³¸¥°￦
‫ڵڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ ‫ڵڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڸڵ‬Ζ‫ڶڸڸ‬Ζ‫ڴڴڴ‬￦ ‫ڸڵ‬Ζ‫ڶڵڻ‬Ζ‫ڴڴڴ‬￦ Ϯ‫ڴڻڶ‬Ζ‫ڴڴڴ‬ϯ￦
(C)
(C)
￦
Є￦Ϯ‫ڵ‬Ζ‫ڴڻڽ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ں‬Ζ‫ڴڴڴ‬ϯ￦
￦
SUMMARY OF ANSWERS:
1. B
2. C
3. A
4. C
5.
C
￦
￦
PROBLEM 17-19 Impairment losses recognized by an associate or joint
venture
￦
Question No. 1
ￏ²￦ ¥§§³¹²¸­²«￦ ª³¶￦ ­¸·￦ ¥··³§­¥¸©Ζ￦ ￓ¥¶¯￦ ￉³Κ￦ ·¬³¹°¨￦ ¶©§³«²­¾©￦ ­±´¥­¶±©²¸￦ °³··Κ￦
ￎ³»©º©¶Ζ￦ ­¸￦ ­·￦ «©²©¶¥°°½￦ ²³¸￦ ¥§§©´¸¥¦°©￦ ¸³￦ ·­±´°½￦ ±¹°¸­´°½￦ ¸¬©￦ ¥±³¹²¸￦ ³ª￦
³ª￦ ³»²©¶·¬­´Ζ￦ ¦©§¥¹·©￦ ¸¬©￦ ­²º©·¸³¶￦ ·¬³¹°¨￦ ­²­¸­¥°°½￦ ±©¥·¹¶©￦ ­¸·￦ ­²¸©¶©·¸￦ ­²￦ ¥²￦
¥··³§­¥¸©Κ￦ￇ§§³¶¨­²«°½Ζ￦¥´´¶³´¶­¥¸©￦¥¨®¹·¸±©²¸·￦¦¥·©¨￦ ³²￦¸¬³·©￦ ª¥­¶￦º¥°¹©·￦¥¶©￦
±¥¨©￦ª³¶￦­±´¥­¶±©²¸￦°³··©·￦¶©§³«²­¾©¨￦¦½￦¸¬©￦¥··³§­¥¸©Κ￦
￦
￦
￉ￍￛ￦ￇ￦
￉ￍￛ￦￈￦
￉ￍￛ￦￉￦
ￔ©¸￦¥··©¸·￦
Carrying amount
reflecting fair
values made by
Mark Co.￦
￦
￦￦￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڴںڹ‬Ζ‫ڴڴڴ‬￦
Recoverable
amount (40%)
￦
￦￦￦￦‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
￦
Impairment
loss
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦￦²ϑ¥￦
￦￦￦￦‫ڴںڵ‬Ζ‫ڴڴڴ‬
￦￦￦￦‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
(A)
￦
Question No. 2
ￚ¬©￦§¥¶¶½­²«￦¥±³¹²¸￦¶©ª°©§¸­²«￦ª¥­¶￦º¥°¹©·￦±¥¨©￦¦½￦ￓ¥¶¯￦￉³Κ￦¥ª¸©¶￦­±´¥­¶±©²¸Ό￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￉ￍￛ￦ￇ￦
￉ￍￛ￦￈￦
￦￦￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￉ￍￛ￦￉￦
￦￦￦￦‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
￦
ￔ©¸￦¥··©¸·￦
￦￦￦￦‫ڴڼڷ‬Ζ‫ڴڴڴ‬￦
￦
ￍ³³¨»­°°￦
￦￦￦￦￦￦￦‫ڴڸ‬Ζ‫ڴڴڴ‬￦
ￏ²º©·¸±©²¸￦­²￦¥··³§­¥¸©￦
‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦ (A)
￦
PROBLEM 17-20: PFRS for SME: Jointly Controlled Entity
￦
CASE NO. 1
Question No. 1 Cost model
￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦
ￊ­º­¨©²¨￦­²§³±©￦ ￦ￖ̲ￒ￦¸³￦￙￉ￏ￦
￦
(B)￦
163
￦
‫ܫڴڷ‬￦
￦
Chapter 17: Investment in Associate
Question No. 2 Cost model
￉¥¶¶½­²«￦¥±³¹²¸￦
￦
￦
(D)￦
￦
CASE NO. 2
Question No. 3 Fair value model
ￌ¥­¶￦º¥°¹©￦ ￦ￊ©§©±¦©¶￦‫ڵڷ‬￦
ￒ©··Ό￦ￇ§µ¹­·­¸­³²￦§³·¸￦
ￍ¥­²￦³²￦§¬¥²«©￦­²￦ª¥­¶￦º¥°¹©￦ ￖ̲ￒ￦¸³￦￙￉ￏ
ￇ¨¨Ό￦ￊ­º­¨©²¨￦­²§³±©￦Ϯ
￦
ￚ³¸¥°￦¸³￦ￖ̲ￒ￦
￦
￦
￦
(A)￦
￦
Question No. 4 Fair value model
￉¥¶¶½­²«￦¥±³¹²¸￦‫ܥ‬￦ￌ¥­¶￦º¥°¹©￦ￊ©§Κ￦‫ڵڷ‬￦
(A)￦
￦
CASE NO. 3
Question No. 5 Equity method
￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦
￙¬¥¶©￦­²￦²©¸￦­²§³±©￦
￦
￦
(C)￦
￦
Question No. 6 Equity method
ￇ§µ¹­·­¸­³²￦§³·¸￦
ￇ¨¨Ό￦￙¬¥¶©￦­²￦²©¸￦­²§³±©￦
￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦ϮϮ
￉¥¶¶½­²«￦º¥°¹©￦ ￦ￊ©§©±¦©¶￦‫ڵڷ‬
(B)
￦
SUMMARY OF ANSWERS:
1. B
2. D
3. A
4. A
5.
￦
164
￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ܫڴڷ‬￦
￦
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڸ‬Ζ‫ڴڴڴ‬￦
￦
C
6.
B
Chapter 19: Property, Plant and Equipment
CHAPTER 19: PROPERTY, PLANT AND EQUIPMENT
￦
PROBLEM 19-1 Capitalizable Cost of Machinery
Machinery
ￖ¹¶§¬¥·©￦´¶­§©￦­²§°¹¨­²«￦ￜￇￚ￦Ϯ‫ڵ‬Ζ‫ڼںڹ‬Ζ‫ڴڴڴ‬ϑ‫ڵ‬Κ‫ڶڵ‬ϯ￦
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦³ª￦»¥¸©¶￦¨©º­§©￦¸³￦¯©©´￦±¥§¬­²©￦§³³°Κ￦
‫ڼ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦³ª￦·¥ª©¸½￦¶¥­°￦¥²¨￦´°¥¸ª³¶±￦·¹¶¶³¹²¨­²«￦±¥§¬­²©￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
ￏ²·¸¥°°¥¸­³²￦§³·¸Ζ￦­²§°¹¨­²«￦·­¸©￦´¶©´¥¶¥¸­³²￦¥²¨￦
¥··©±¦°­²«Κ￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
ￌ©©·￦´¥­¨￦¸³￦§³²·¹°¸¥²¸·￦ª³¶￦¥¨º­§©￦³²￦¥§µ¹­·­¸­³²￦³ª￦
¸¬©￦±¥§¬­²©¶½Κ￦
‫ڷڵ‬Ζ‫ڴڴڴ‬￦
ￖￜ￦³ª￦©·¸­±¥¸©¨￦¨­·±¥²¸°­²«￦§³·¸￦³ª￦¸¬©￦²©»￦±¥§¬­²©￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￘©´¥­¶￦§³·¸￦³ª￦¸¬©￦±¥§¬­²©￦¨¥±¥«©¨￦»¬­°©￦­²￦¸¬©￦
´¶³§©··￦³ª￦­²·¸¥°°¥¸­³²￦
Ο￦
ￒ³··￦³²￦´¶©±¥¸¹¶©￦¶©¸­¶©±©²¸Ο³°¨￦±¥§¬­²©￦
Ο￦
ￕ¸¬©¶￦²³²¶©ª¹²¨¥¦°©￦·¥°©·￦¸¥¼￦
‫ڷڵ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦³ª￦¸¶¥­²­²«￦ª³¶￦´©¶·³²²©°￦»¬³￦»­°°￦¹·©￦¸¬©￦
±¥§¬­²©￦￦
Ο￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©·
￦
(A)
‫ڵ‬Ζ‫ںڻڸ‬Ζ‫ڴڴڴ‬￦
Others
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڼڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 19-2￦Capitalizable Cost of Land, Building and Land Improvements￦
CASE NO. 1
￦
ￖ¹¶§¬¥·©￦´¶­§©￦
‫ڵ‬￦
‫ڶ‬￦
‫ڷ‬￦
‫ڸ‬￦
‫ڹ‬￦
‫ں‬￦
‫ڻ‬￦
‫ڼ‬￦
‫ڽ‬￦
‫ڴڵ‬￦
‫ڵڵ‬￦
‫ڶڵ‬￦
‫ڷڵ‬￦
‫ڸڵ‬￦
‫ڹڵ‬￦
‫ںڵ‬￦
‫ڻڵ‬￦
￦
Land-with
FV
‫ڹ‬Ζ‫ڹڶں‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
‫ڻ‬Ζ‫ڴڴڹ‬￦
‫ڻڵ‬Ζ‫ڴڹڶ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
‫ڴڵ‬Ζ‫ڴڴڹ‬￦
Ο￦
Ο￦
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
Ο￦
Old
buildingwith FV
‫ڵ‬Ζ‫ڹڻڼ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
‫ڶ‬Ζ‫ڴڴڹ‬￦
‫ڹ‬Ζ‫ڴڹڻ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڷ‬Ζ‫ڴڴڹ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
165
Land
Improvements
￦
Ο￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڷڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڽڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
￦
Others
Ο￦
Ο￦
‫ڻ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
‫ڼ‬Ζ‫ڴڴں‬￦
￦
Chapter 19: Property, Plant and Equipment
ￇ¨®¹·¸©¨￦¦¥°¥²§©·￦
‫ڹ‬Ζ‫ڷڷڼ‬Ζ‫ڴڹڶ‬￦
‫ڶ‬Ζ‫ںڽڶ‬Ζ‫ڴڹڻ‬￦
‫ڶڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴں‬￦
￦
SUMMARY OF ANSWERS:
1. D
2. B
3. C
￦
CASE NO. 2
￦
ￖ¹¶§¬¥·©￦´¶­§©￦
‫ڵ‬￦
‫ڶ‬￦
‫ڷ‬￦
‫ڸ‬￦
‫ڹ‬￦
‫ں‬￦
‫ڻ‬￦
‫ڼ‬￦
‫ڽ‬￦
‫ڴڵ‬￦
‫ڵڵ‬￦
‫ڶڵ‬￦
‫ڷڵ‬￦
‫ڸڵ‬￦
‫ڹڵ‬￦
‫ںڵ‬￦
‫ڻڵ‬￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©·￦
Land‫ڻ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڷڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
‫ڸڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
Ο￦
‫ڻ‬Ζ‫ڴڷڻ‬Ζ‫ڴڴڴ‬￦
Land
Improvements
Old
building
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
Ο￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڷڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڽڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڶڶڵ‬Ζ‫ڴڴڴ‬￦
Others
Ο￦
Ο￦
‫ڻ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
‫ڼ‬Ζ‫ڴڴں‬￦
‫ڴں‬Ζ‫ڴڴں‬￦
￦
SUMMARY OF ANSWERS:
1. C
2. A
3. C
￦
PROBLEM 19-3￦Capitalizable Cost of Land, Building and Land ImprovementsOld building will be demolished
CASE NO. 1
Land
ￖ¹¶§¬¥·©￦
´¶­§©￦
‫ڵ‬￦
‫ڶ‬￦
‫ڷ‬￦
‫ڸ‬￦
‫ڹ‬￦
‫ڼ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڹڶ‬￦
‫ڻڵ‬Ζ‫ڴڴڹ‬￦
Ο￦
‫ڽ‬Ζ‫ڹڶں‬￦
‫ڴڶ‬Ζ‫ڹڶڵ‬￦
Old
building
New
building
‫ڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڻ‬￦
‫ڶ‬Ζ‫ڴڴڹ‬￦
Ο￦
‫ڵ‬Ζ‫ڹڻڷ‬￦
‫ڶ‬Ζ‫ڹڻڼ‬￦
166
Ο￦
Ο￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Land
Improvem
ents
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Others
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Chapter 19: Property, Plant and Equipment
‫ں‬￦
‫ڻ‬￦
‫ڼ‬￦
‫ڽ‬￦
‫ڴڵ‬￦
‫ڵڵ‬￦
‫ڶڵ‬￦
‫ڷڵ‬￦
‫ڸڵ‬￦
‫ڹڵ‬￦
‫ںڵ‬￦
‫ڻڵ‬￦
‫ڼڵ‬￦
‫ڽڵ‬￦
‫ڴڶ‬￦
‫ڵڶ‬￦
‫ڶڶ‬￦
‫ڷڶ‬￦
￦
ￇ¨®¹·¸©¨￦
¦¥°¥²§©·￦
‫ڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڹڶں‬￦
‫ڵڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڼ‬Ζ‫ڴڹڻ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
￦
￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
‫ڹڻڷ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڵ‬Ζ‫ڴڹڶ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
￦
￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
‫ڵڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Ζ‫ڴڴڼ‬￦
‫ڷڷ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
￦
￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڷڶ‬Ζ‫ڴڴڹ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
￦
￦
Ο￦
‫ڼ‬Ζ‫ںڷڽ‬Ζ‫ڹڻڼ‬￦
‫ڵ‬Ζ‫ڹںڶ‬Ζ‫ڹڶڵ‬￦
‫ڵ‬Ζ‫ںڹڴ‬Ζ‫ڴڴڼ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڷں‬Ζ‫ڴڴڹ‬￦
￦
ￚ¬©￦¥°°³§¥¸©¨￦§³·¸￦³ª￦¸¬©￦³°¨￦¦¹­°¨­²«￦»­°°￦¦©￦§¬¥¶«©¨￦¸³￦°³··Κ￦
￦
SUMMARY OF ANSWERS:
1. C
2. B
3. D
4.
B
￦
CASE NO. 2
￦
ￖ¹¶§¬¥·©￦
´¶­§©￦
‫ڵ‬￦
‫ڶ‬￦
‫ڷ‬￦
‫ڸ‬￦
‫ڹ‬￦
‫ں‬￦
‫ڻ‬￦
‫ڼ‬￦
‫ڽ‬￦
‫ڴڵ‬￦
‫ڵڵ‬￦
‫ڶڵ‬￦
Land
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڵڵ‬Ζ‫ڴڴڴ‬￦
‫ڷڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬￦
‫ڵڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Old
building
New
building
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
167
Ο￦
Ο￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
Land
Improvements
Others
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Chapter 19: Property, Plant and Equipment
‫ڷڵ‬￦
‫ڸڵ‬￦
‫ڹڵ‬￦
‫ںڵ‬￦
‫ڻڵ‬￦
‫ڼڵ‬￦
‫ڽڵ‬￦
‫ڴڶ‬￦
‫ڵڶ‬￦
‫ڶڶ‬￦
‫ڷڶ‬￦
ￇ¨®¹·¸©¨￦
¦¥°¥²§©·￦
Ο￦
Ο￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
￦
￦
‫ڴڵ‬Ζ‫ڶڴڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
‫ڵڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Ζ‫ڴڴڼ‬￦
‫ڷڷ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
￦
￦
Ο￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڷڶ‬Ζ‫ڴڴڹ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
￦
Ο￦
‫ڵ‬Ζ‫ںڹڴ‬Ζ‫ڴڴڼ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڷں‬Ζ‫ڴڴڹ‬￦
￦
SUMMARY OF ANSWERS:
1. B
2. A
3. D
4.
B
￦
￦
PROBLEM 19-4 Acquisition on Cash Basis
￦
Question No. 1
￉¥·¬￦´¥­¨￦
￉³±±­··­³²·￦´¥­¨￦¸³￦¦¶³¯©¶·
ￔ³²Ο¶©ª¹²¨¥¦°©￦·¥°©·￦¸¥¼©·￦
ￚ³¸¥°￦§³·¸￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ°°³§¥¸©¨￦§³·¸￦³ª￦¸¬©￦°¥²¨￦￦
￦
￦
Question No. 2
ￚ³¸¥°￦§³·¸￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ°°³§¥¸©¨￦´¹¶§¬¥·©￦´¶­§©￦
￘©²³º¥¸­³² §³·¸￦
ￊ©±³°­¸­³²￦§³·¸￦
ￖ¶³§©©¨·￦ª¶³±￦·¥°©￦³ª￦¨©±³°­¸­³²￦·§¶¥´￦
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦¦¹­°¨­²«￦￦
￦
￦
￦
PROBLEM 19-5 Acquisition on Account
(B)￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڽ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڴڸ‬￦
‫ڼںڷ‬Ζ‫ڴڴڴ‬￦
(A)￦
‫ڴڶڽ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڴں‬￦
‫ڶڹڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڻڽں‬Ζ‫ڴڴڴ‬￦
￦
ￏ²º³­§©￦ￖ¶­§©￦
ￓ¹°¸­´°½￦¦½Ό￦Ϯ‫ڵ‬￦Ο￦¨­·§³¹²¸￦¶¥¸©ϯ￦
ￔ©¸￦­²º³­§©￦´¶­§©￦
ￇ¨¨­¸­³²¥°￦§³·¸Ό￦
￦￦ￌ¶©­«¬¸￦¥²¨￦­²·¹¶¥²§©￦
￦￦￉³·¸ ³ª￦¸©·¸­²«￦¥²¨￦¸¶­¥°￦¶¹²·
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ܫڻڽ‬￦
‫ڹڼڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
168
Chapter 19: Property, Plant and Equipment
￉³·¸￦³ª￦¸¬©￦©µ¹­´±©²¸￦
￦
￦
(B)￦
‫ڶڵڹ‬Ζ‫ڴڴڴ‬￦
PROBLEM 19-6 Acquisition on Account
￦
ￏ²º³­§©￦ￖ¶­§©￦
ￓ¹°¸­´°½￦¦½Ό￦Ϯ‫ڵ‬￦Ο￦¨­·§³¹²¸￦¶¥¸©ϯ￦
ￔ©¸￦­²º³­§©￦´¶­§©￦
ￇ¨¨­¸­³²¥°￦§³·¸Ό￦
￦￦ￏ²·¸¥°°¥¸­³²￦§³·¸
￦￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦©·¸¨Κ￦¨©§³±±­··­³²­²«￦¥²¨￦¶©·¸³¶¥¸­³²￦§³·¸￦
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦©µ¹­´±©²¸￦
￦
(B)￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڻڽ‬￦
‫ڹڼڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڶں‬Ζ‫ڴڽڴ‬￦
‫ڻڽڹ‬Ζ‫ڴڽڴ‬￦
ￋ·¸­±¥¸©¨￦¨©§³±±­··­³²­²«￦¥²¨￦¶©·¸³¶¥¸­³²￦§³·¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦‫ڵ‬￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦©·¸¨Κ￦¨©§³±±­··­³²­²«￦¥²¨￦¶©·¸³¶¥¸­³²￦§³·¸￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڽڴڶں‬￦
‫ڶں‬Ζ‫ڴڽڴ‬￦
￦
￦
￦
PROBLEM 19-7 Deferred Settlement Terms (With or Without Cash Price
Equivalent)
￦
Question No. 1
￉¥·¬￦´¶­§©￦©µ¹­º¥°©²¸￦ ￦
￦
(A)￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
ￖ¶­²§­´¥°￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ¶©·©²¸￦º¥°¹© ³ª￦‫ڵ‬￦
‫ڴ‬Κ‫ڶڻڽڻ‬￦
￉³·¸￦³ª￦¸¬©￦©µ¹­´±©²¸ ￦
(B)
‫ڻڽڻ‬Ζ‫ڴڴڶ‬￦
￦
￦
PROBLEM 19-8 Exchange (With or Without Commercial Substance)￦
￦
Question No. 1
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¥··©¸￦«­º©²￦
ￇ¨¨Ό￦￉¥·¬￦´¥½±©²¸￦
￉³·¸￦³ª￦©µ¹­´±©²¸￦
￦
￦
Question No. 2
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¥··©¸￦«­º©²￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
ￍ¥­²￦³²￦©¼§¬¥²«©￦
￦
￦
￦
Question No. 3
￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦¥··©¸￦«­º©²
ￇ¨¨Ό￦￉¥·¬￦´¥½±©²¸￦
￉³·¸￦³ª￦©µ¹­´±©²¸￦
￦
￦
Question No. 4
169
(D)￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
(B)￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
(B)￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Chapter 19: Property, Plant and Equipment
￠©¶³Ζ￦¸¬©￦¸¶¥²·¥§¸­³²￦°¥§¯·￦§³±±©¶§­¥°￦·¹¦·¸¥²§©Κ￦￦(A)￦
PROBLEM 19-9￦Trade in￦
￦
Question No. 1
￉¥·¬￦´¶­§©￦»­¸¬³¹¸￦¸¶¥¨©￦­²￦
￦
(A)￦
‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
￉¥·¬￦´¶­§©￦»­¸¬³¹¸￦¸¶¥¨©￦­²￦
‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥·¬￦´¶­§©￦»­¸¬￦¸¶¥¨©￦­²￦
‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
ￚ¶¥¨©￦­²￦º¥°¹©
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
‫ڴڷڶ‬Ζ‫ڴڴڴ‬￦
ￒ³··￦³²￦¸¶¥¨©￦­²￦ ￦
￦
￦
(B)￦
Ϯ‫ڴںڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
PROBLEM 19-10 Acquisition through Issuance of Equity Instrument
￦
Question No. 1
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦©µ¹­´±©²¸￦¶©§©­º©¨￦
(D)￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
￠©¶³Ζ￦¸¬©￦¨­ªª©¶©²§©￦¦©¸»©©²￦¸¬©￦ª¥­¶￦º¥°¹©￦¥²¨￦­¸·￦´¥¶￦º¥°¹©￦­·￦¶©§³«²­¾©¨￦¥·￦·¬¥¶©￦
´¶©±­¹±￦­²￦¸¬©￦©µ¹­¸½Κ￦ ￦
￦
(A)￦
￦
￦
PROBLEM 19-11￦Acquisition through Issuance of Bonds Payable
￦
Question No. 1
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¦³²¨·￦Ϯ‫ڴڵ‬Ζ‫ڴڴڶ‬￦¼￦‫ڴڴڹ‬ϯ
(C)
‫ڹ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
￠©¶³Ζ￦ ¸¬©￦ ¨­ªª©¶©²§©￦ ¦©¸»©©²￦ ¸¬©￦ ª¥­¶￦ º¥°¹©￦ ¥²¨￦ ­¸·￦ ´¥¶￦ º¥°¹©￦ ­·￦ ¶©§³«²­¾©¨￦ ¥·￦
´¶©±­¹±￦³²￦¦³²¨·￦´¥½¥¦°©Κ￦
(A)
PROBLEM 19-12 Acquisition by Donation
￦
Question No. 1
ￌ¥­¶￦º¥°¹©￦
ￇ¨¨Ό￦ￊ­¶©§¸￦§³·¸￦
ￚ³¸¥°￦§³·¸￦
￦
￦
￦
(B)￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڸڴ‬Ζ‫ڴڴڴ‬￦
(C)
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
ￌ¥­¶￦º¥°¹©
￦
￦
￦
ￚ¬©￦ ¶©«­·¸¶¥¸­³²￦ ¥²¨￦ ¸¶¥²·ª©¶￦ ³ª￦ ¸­¸°©￦ ­·￦ §¬¥¶«©¨￦ ¸³￦ ￊ³²¥¸©¨￦ ￉¥´­¸¥°￦ ϑ￦ ￙¬¥¶©￦
ￖ¶©±­¹±Κ￦
PROBLEM 19-13 Capitalizable Cost of Land
￦
170
Chapter 19: Property, Plant and Equipment
Question No. 1
ￖ¹¶§¬¥·©￦´¶­§©￦
ￊ©±³°­¸­³²￦³ª￦©¼­·¸­²«￦¦¹­°¨­²«￦³²￦·­¸©￦
ￒ©«¥°￦¥²¨￦³¸¬©¶￦ª©©·￦¸³￦§°³·©￦©·§¶³»￦
ￒ©··Ό￦ￖ¶³§©©¨·￦ª¶³±￦·¥°©￦³ª￦¨©±³°­¸­³²￦·§¶¥´
ￚ³¸¥°￦§³·¸￦
￦
￦
(C)
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڻڻڸ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
ￖ¹¶§¬¥·©￦´¶­§©￦
ￒ©«¥°￦¥²¨￦³¸¬©¶￦ª©©·￦¸³￦§°³·©￦©·§¶³»￦
ￚ³¸¥°￦§³·¸￦
￦
￦
￦
(A)￦
￦
￦
PROBLEM 19-14 Subsequent Expenditure on PPE
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵڸ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 1
￈©«­²²­²«￦¦¥°¥²§©￦ ￦￐¥²￦‫ڵ‬￦
ￇ¨¨Ό￦ￕº©¶¬¥¹°￦ ￦￐¹²©￦‫ڴڷ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦±³¸³¶￦º©¬­§°©
‫ڴڽڻ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
(C)
￦
Question No. 2
￈©«­²²­²«￦¦¥°¥²§©￦ ￦￐¥²￦‫ڵ‬￦
ￇ¨¨Ό￦￘©¥¶¶¥²«©±©²¸￦¥²¨￦­²·¸¥°°¥¸­³²￦ ￦ￓ¥¶§¬￦‫ڶ‬￦
￦￦￦￦￦￦￦￦￦￦ￏ±´¶³º©±©²¸￦¸¬¥¸￦©¼¸©²¨￦¸¬©￦°­ª©￦ ￦ￊ©§©±¦©¶
ￚ³¸¥°￦§³·¸￦³ª￦±¥§¬­²©
￦
(B)
‫ڵ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڹڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
￈©«­²²­²«￦¦¥°¥²§©￦ ￦￐¥²￦‫ڵ‬￦
ￇ¨¨Ό￦ￛ²°³¥¨­²«￦¥²¨￦·©¸￦¹´￦§³·¸￦
ￚ³¸¥°￦§³·¸￦³ª￦´¶©§­·­³²￦±¥§¬­²©￦ ￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڼڸں‬Ζ‫ڴڴڴ‬￦
(C)￦
￦
Question No. 4
￈©«­²²­²«￦¦¥°¥²§©￦ ￐¥²￦‫ڵ‬
ￇ¨¨Ό￦ￏ²·¸¥°°¥¸­³²￦³ª￦·´¶­²¯°©¶￦·½·¸©±￦ ￦´¥¶¸￦³ª￦¦°¹©￦´¶­²¸￦
ￇ¨¨Ό￦￉³·¸￦³ª￦¥¸¸­§￦
ￚ³¸¥°￦§³·¸￦³ª￦¦¹­°¨­²«￦
￦
￦
(B)￦
‫ڸ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڷڻ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 5
￘³¹¸­²©￦¶©´¥­¶·￦¥²¨￦±¥­²¸©²¥²§©￦
(D)￦
‫ںڶ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. C
2. B
3. C
4.
B
￦
￦
171
5.
D
Chapter 19: Property, Plant and Equipment
PROBLEM 19-15 Specific Loan, Investment of Surplus Funds, Temporary
Delay in Construction
￦
Question No. 1
ￏ²¸©¶©·¸￦´¥­¨￦Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڸڵ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦
ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦
￦￦‫ڸڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬￦¼￦‫ں‬ϑ‫ڶڵ‬￦
￦￦‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬￦¼￦‫ڶ‬ϑ‫ڶڵ‬￦
￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦
‫ڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڷڷ‬Ζ‫ڷڷڷ‬￦
‫ڶ‬Ζ‫ںںڴ‬Ζ‫ڻںں‬￦
ￔ³¸©￦¸¬¥¸￦§¥´­¸¥°­¾¥¸­³²￦³ª￦¦³¶¶³»­²«￦§³·¸·￦¨³©·￦²³¸￦§©¥·©￦¨¹¶­²«￦¥￦¸©±´³¶¥¶½￦
¨©°¥½￦­²￦§³²·¸¶¹§¸­³²Κ￦
Question No. 2
ￏ²¸©¶©·¸￦´¥­¨￦Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڸڵ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦
ￒ©··Ό￦￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸
ￏ²¸©¶©·¸￦©¼´©²·©￦
‫ڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ںںڴ‬Ζ‫ڻںں‬￦
‫ڷڷڻ‬Ζ‫ڷڷڷ‬￦
￦
ￔ³¸©￦ ¸¬¥¸￦ ¸¬©￦ ­²¸©¶©·¸￦ ´¥­¨￦ ¥²¨￦ ­²º©·¸±©²¸￦ ­²§³±©￦ ­·￦ ¹·©¨￦ ¸³￦ §³±´¹¸©￦ ª³¶￦ ¸¬©￦
§¥´­¸¥°­¾¥¦°©￦ ¦³¶¶³»­²«￦ §³·¸Κ￦ ￎ³»©º©¶Ζ￦ ¸¬©￦ ¥±³¹²¸￦ ¶©§³«²­¾©¨￦ ¥·￦ ¥²￦ ­²¸©¶©·¸￦
©¼´©²·©￦ ­·￦ ¸¬©￦ ¨­ªª©¶©²§©￦ ¦©¸»©©²￦ ¸¬©￦ ¸³¸¥°￦ ­²¸©¶©·¸￦ ´¥­¨￦ ¥²¨￦ §¥´­¸¥°­¾¥¦°©￦
¦³¶¶³»­²«￦§³·¸Κ￦ￇ°·³Ζ￦¸¬©￦¥±³¹²¸￦¶©§³«²­¾©¨￦¥·￦­²¸©¶©·¸￦­²§³±©￦­·￦‫ڷڷڻ‬Ζ‫ڷڷڷ‬Κ￦
Question No. 3
ￚ³¸¥°￦´¶³«¶©··￦´¥½±©²¸·￦
‫ڴڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸
‫ڶ‬Ζ‫ںںڴ‬Ζ‫ڻںں‬￦
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦·¸¥¨­¹±￦
‫ڷڶ‬Ζ‫ںںڴ‬Ζ‫ڻںں‬￦
￦
￦
PROBLEM 19-16 Specific Loan with Costs Incurred Evenly; Investment of
Surplus Funds
￦
Question No. 1
ￏ²¸©¶©·¸￦ ©¼´©²·©￦ ¹²¨©¶￦ ©ªª©§¸­º©￦ ­²¸©¶©·¸￦ ±©¸¬³¨￦ Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ¼￦
Κ‫ڽڵڷںڻڵ‬￦¼￦‫ڵڵ‬ϑ‫ڶڵ‬ϯ￦
ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦Ϯ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵڵ‬ϑ‫ڶڵ‬ϯ￦
￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦
Question No. 2
ￏ²¸©¶©·¸￦ ©¼´©²·©￦ ¹²¨©¶￦ ©ªª©§¸­º©￦ ­²¸©¶©·¸￦ ±©¸¬³¨￦ Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ¼￦
Κ‫ڽڵڷںڻڵ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦
ￒ©··Ό￦￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸￦
ￏ²¸©¶©·¸￦©¼´©²·©￦
Question No. 3
ￚ³¸¥°￦©¼´©²¨­¸¹¶©·￦
ￇ¨¨Ό￦￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦¦¹­°¨­²«￦
‫ڼڴڼ‬Ζ‫ڽڶڵ‬￦
‫ڽڶڶ‬Ζ‫ڻںڵ‬￦
‫ڼڻڹ‬Ζ‫ڶںڽ‬￦
‫ڵڼڼ‬Ζ‫ڹڽڹ‬￦
‫ڼڻڹ‬Ζ‫ڶںڽ‬￦
‫ڶڴڷ‬Ζ‫ڷڷں‬￦
‫ڶ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڼڻڹ‬Ζ‫ڶںڽ‬￦
‫ڷ‬Ζ‫ڼڻڶ‬Ζ‫ڶںڽ‬￦
172
‫‪Chapter 19: Property, Plant and Equipment‬‬
‫‪Question No. 4‬‬
‫‪ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦¦¹­°¨­²«￦‬‬
‫‪ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©￦‬‬
‫‪ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦‬‬
‫‪ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦‬‬
‫·¬¸‪ￓ¹°¸­´°½￦¦½Ό￦ￓ³²‬‬
‫‪￦‬ڼڵڴڶ‪ￊ©´¶©§­¥¸­³²￦Ο￦‬‬
‫‪￦‬ڶںڽ‪Ζ‬ڼڻڶ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬ڶںڽ‪Ζ‬ڼڻڶ‪Ζ‬ڶ‬
‫‪￦‬ڴڵ‬
‫‪￦‬ڶڵ‪ϑ‬ڵ‬
‫‪￦‬ڵڽڽ‪Ζ‬ڼڵ‬
‫‪￦‬‬
‫‪ￔ³¸©￦¨©´¶©§­¥¸­³²￦»­°°￦·¸¥¶¸￦»¬©²￦¸¬©￦¥··©¸￦­·￦¥º¥­°¥¦°©￦ª³¶￦¹·©Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 19-17 General Borrowings‬‬
‫‪￦‬‬
‫‪Question No. 1‬‬
‫‪￘¥¸©￦‬‬
‫‪ￖ¶­²§­´¥°￦‬‬
‫‪ￏ²¸©¶©·¸￦‬‬
‫‪￦‬ܫڹڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڸ‬
‫ڴڴڴ‪Ζ‬ڴڴں‬
‫‪￦‬ܫڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ں‬
‫‪￦‬‬
‫‪￦16.67%￦‬ܥ‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ں‪￦ϑ￦ￖ‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‪￉¥´­¸¥°­¾¥¸­³²￦￘¥¸©￦Ϯￖ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڻ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڷ‪Ζ‬ڷ‬
‫‪￦‬ܫڻں‪Κ‬ںڵ‬
‫‪￦‬ڸڷڷ‪Ζ‬ڷڹڹ‬
‫‪￦‬ڶڵ‪ϑ‬ڶڵ‪¼￦‬‬
‫‪￦‬ڶڵ‪ϑ‬ں‪¼￦‬‬
‫‪￦‬ڶڵ‪ϑ‬ڵ‪¼￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڵ‪Ζ‬ڶ‪￦‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڴں‪￦Ϯ‬ڵ‪￐¥²¹¥¶½￦‬‬
‫‪￦‬ڵ‪￐¹°½￦‬‬
‫‪￦‬ڵ‪ￊ©§©±¦©¶￦‬‬
‫‪ￇº©¶¥«©￦¥§§¹±¹°¥¸©¨￦©¼´©²¨­¸¹¶©￦‬‬
‫©¸‪ￓ¹°¸­´°½￦¦½Ό￦￘¥‬‬
‫¸·‪￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڻ‪Ζ‬ڶ‬
‫ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￔ³¸©￦¸¬¥¸￦­²º©·¸±©²¸￦­²§³±©￦­·￦²³¸￦§³²·­¨©¶©¨￦·­²§©￦¸¬©￦¸»³￦°³¥²·￦¥¶©￦§³²·­¨©¶©¨￦‬‬
‫‪«©²©¶¥°￦¦³¶¶³»­²«·Κ￦‬‬
‫‪￦‬‬
‫‪Question No. 2‬‬
‫‪ￚ³¸¥°￦­²¸©¶©·¸￦©¼´©²·©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‬
‫‪ￒ©··Ό￦￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸￦‬‬
‫‪￦‬ڸڷڷ‪Ζ‬ڷڹڹ‬
‫‪ￏ²¸©¶©·¸￦©¼´©²·©￦‬‬
‫‪￦‬ڻںں‪Ζ‬ںڸڸ‬
‫‪￦‬‬
‫‪Question No. 3‬‬
‫¨‪ￋ¼´©²¨­¸¹¶©·￦§¥´­¸¥°­¾©¨￦ ￦´¶©º­³¹·￦´©¶­³‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‬
‫‪ￇ¨¨Ό￦ￋ¼´©²¨­¸¹¶©·￦¨¹¶­²«￦¸¬©￦§¹¶¶©²¸￦½©¥¶￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڹ‪Ζ‬ڷ‬
‫‪ￇ¨¨Ό￦￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸￦‬‬
‫‪￦‬ڸڷڷ‪Ζ‬ڷڹڹ‬
‫‪ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦ª¥§¸³¶½￦¦¹­°¨­²«￦‬‬
‫‪￦‬ڸڷڷ‪Ζ‬ڷڽں‪Ζ‬ڸ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪173‬‬
Chapter 19: Property, Plant and Equipment
PROBLEM 19-18￦Specific and General Borrowings
Questions No. 1 & 2
￐¥²¹¥¶½￦‫ڵ‬￦
￙©´¸©±¦©¶￦‫ڵ‬￦
ￊ©§©±¦©¶￦‫ڵڷ‬￦
ￇº©¶¥«©￦¥§§¹±¹°¥¸©¨￦©¼´©²¨­¸¹¶©￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸©￦
￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
¼￦‫ڶڵ‬ϑ‫ڶڵ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬
¼￦‫ڸ‬ϑ‫ڶڵ‬
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
¼￦‫ڴ‬ϑ‫ڶڵ‬￦
￦ 1. (A)
￦
￦ 2. (D)
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ܫڶڵ‬￦
ￖ‫ںڷ‬Ζ‫ڴڴڴ‬￦
￦
￙­²§©￦¸¬©￦¥º©¶¥«©￦¥§§¹±¹°¥¸©¨￦©¼´©²¨­¸¹¶©￦¨­¨￦²³¸￦©¼§©©¨￦¸¬©￦´¶­²§­´¥°￦³ª￦¸¬©￦
·´©§­ª­§￦ ¦³¶¶³»­²«Ζ￦¸¬©￦·´©§­ª­§￦ ¶¥¸©￦»¥·￦ ¹·©¨￦­²￦¨©¸©¶±­²­²«￦¸¬©￦§¥´­¸¥°­¾¥¦°©￦
¦³¶¶³»­²«￦§³·¸Κ￦
￦
Question No. 3 & 4
ￇ§§¹±¹°¥¸©¨￦
©¼´©²¨­¸¹¶©·￦
￦
‫ںڷڼ‬Ζ‫ڴڴڴ‬￦
¼￦‫ڽ‬ϑ‫ڽ‬￦
‫ںڷڼ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦Ϯￖ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ںڷ‬Ζ‫ڴڴڴ‬ϯ￦
ￓ¥¶§¬￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
¼￦‫ں‬ϑ‫ڽ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￙©´¸©±¦©¶￦‫ڴڷ‬Ζ￦‫ڼڵڴڶ‬
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
¼￦‫ڴ‬ϑ‫ڶڵ‬
‫ڴ‬￦
ￇº©¶¥«©￦¥§§¹±¹°¥¸©¨￦©¼´©²¨­¸¹¶©￦
￦ 3. (D)
‫ڵ‬Ζ‫ںڷڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￙´©§­ª­§￦¦³¶¶³»­²«￦
￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
ￋ¼§©··￦¥¸¸¶­¦¹¸¥¦°©￦¸³￦«©²©¶¥°￦¦³¶¶³»­²«￦
‫ںڼڶ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸©
‫ܫڽ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·￦³¹¸·¸¥²¨­²«￦
￦
‫ڽ‬ϑ‫ڶڵ‬￦
￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦ ￦«©²©¶¥°￦¦³¶¶³»­²«·￦
‫ڽڵ‬Ζ‫ڹڴڷ‬￦
ￇ¨¨Ό￦￙´©§­ª­§￦¦³¶¶³»­²«·￦Ϯ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦
‫ڻں‬Ζ‫ڴڴڹ‬￦
ￚ³¸¥°￦§¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦
4. (B)
‫ںڼ‬Ζ‫ڹڴڼ‬￦
￦
SUMMARY OF ANSWERS:
1. A
2. D
3. D
4. B
￦
￦
PROBLEM 19-19￦Specific Borrowing Used For General Purposes￦
￦
ￚ³¸¥°￦©¼´©²¨­¸¹¶©·￦￦
ￊ­º­¨©￦¦½￦
ￚ³¸¥°￦
ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦￦
￝©­«¬¸©¨￦¥º©¶¥«©￦©¼´©²¨­¸¹¶©·￦￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸©￦
￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦
￦
￦
￦
174
(A)
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڹ‬￦
‫ڶ‬Ζ‫ڻڼڽ‬Ζ‫ڴڴڹ‬￦
‫ܫڴڵ‬￦
‫ڼڽڶ‬Ζ‫ڴڹڻ‬￦
Chapter 19: Property, Plant and Equipment
PROBLEM 19-20 Different Depreciation Methods
￦
￉³·¸￦
ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
ￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Requirement No. 1 Straight Line
‫ ڼڵڴڶ‬Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڹ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ ڽڵڴڶ‬Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڹ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
Requirement No. 2 Service Hours
￦
ￊ©´¶©§­¥¸­³²￦¶¥¸©￦´©¶￦¬³¹¶￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴں‬Ζ‫ڴڴڴ‬￦¬³¹¶·ϯ￦‫ܥ‬￦P50/hour￦
￦
‫ ڼڵڴڶ‬Ϯￖ‫ڴڹ‬ϑ¬³¹¶￦¼￦‫ڷ‬Ζ‫ڴڴڴ‬￦¬³¹¶·ϯ￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ ڽڵڴڶ‬Ϯￖ‫ڴڹ‬ϑ¬³¹¶￦¼￦‫ڷ‬Ζ‫ڴڴڹ‬￦¬³¹¶·ϯ￦
‫ڹڻڵ‬Ζ‫ڴڴڴ‬￦
￦
Requirement No. 3 Units of Output Method
￦
ￊ©´¶©§­¥¸­³²￦¶¥¸©￦´©¶￦¹²­¸￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڹ‬Ζ‫ڴڴڴ‬￦¹²­¸·ϯ￦‫ܥ‬￦P60/unit￦
￦
‫ ڼڵڴڶ‬Ϯￖ‫ڴں‬ϑ¹²­¸￦¼￦‫ڹ‬Ζ‫ڴڴڴ‬￦¹²­¸·ϯ
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ ڽڵڴڶ‬Ϯￖ‫ڴں‬ϑ¹²­¸￦¼￦‫ڸ‬Ζ‫ڴڴڹ‬￦¹²­¸·ϯ
‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
￦
Requirement No. 4 Sum￦
￙¹±Ο³ªΟ½©¥¶·Ο¨­«­¸·￦σ‫ڹ‬￦¼￦ϮϮ‫ڵܩڹ‬ϯϑ‫ڶ‬ϯσ￦‫ܥ‬￦15￦
￦
‫ ڼڵڴڶ‬Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڹ‬ϑ‫ڹڵ‬ϯ
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڽڵڴڶ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ‬ϑ‫ڹڵ‬ϯ￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
Requirement No. 5 Sum￦
￙¹±Ο³ªΟ½©¥¶·Ο¨­«­¸·￦σ‫ڵڵ‬￦¼￦ϮϮ‫ڵܩڵڵ‬ϯϑ‫ڶ‬ϯσ￦‫ܥ‬￦66￦
￦
‫ڼڵڴڶ‬Ό￦￦ ￐¥²￦‫ڵ‬￦¸³￦￐¹²©￦‫ڴڷ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵڵ‬ϑ‫ںں‬ϯ￦
￦
￐¹°½￦‫ڵ‬￦¸³￦ￊ©§©±¦©¶￦‫ڵڷ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڵ‬ϑ‫ںں‬ϯ
ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦©¼´©²·©￦
￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڸڹڸ‬Ζ‫ڹڸڹ‬￦
‫ڸڹڽ‬Ζ‫ڹڸڹ‬￦
￦
‫ڽڵڴڶ‬Ό￦￦ ￐¥²￦‫ڵ‬￦¸³￦￐¹²©￦‫ڴڷ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڽ‬ϑ‫ںں‬ϯ￦
￦
￐¹°½￦‫ڵ‬￦¸³￦ￊ©§©±¦©¶￦‫ڵڷ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڼ‬ϑ‫ںں‬ϯ￦
ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦©¼´©²·©￦
‫ڽڴڸ‬Ζ‫ڵڽڴ‬￦
‫ڷںڷ‬Ζ‫ںڷں‬￦
‫ڶڻڻ‬Ζ‫ڻڶڻ‬￦
￦
ￔ³¸©Ό￦ￏª￦¸¬©￦¹·©ª¹°￦°­ª©￦­·￦²³¸￦¥￦ »¬³°©￦²¹±¦©¶Ζ￦­¸￦·¬³¹°¨￦¦©￦§³²º©¶¸©¨￦¸³￦»¬³°©￦
²¹±¦©¶Κ￦ ￏ²￦ ¸¬­·￦ ´¶³¦°©±Ζ￦ ¸¬©￦ ‫ڹ‬Κ‫©½ڹ‬¥¶·￦ ­·￦ ±¹°¸­´°­©¨￦ ¦½￦ ‫ڶ‬￦ ¸³￦ ¥¶¶­º©￦ ¥¸￦ ‫ڵڵ‬￦ ·©±­Ο
¥²²¹¥°￦ ´©¶­³¨·Κ￦ ￚ³￦ ¥¶¶­º©￦ ¥¸￦ ¸¬©￦ ¥²²¹¥°￦ ¨©´¶©§­¥¸­³²Ζ￦ ¸»³￦ ª¶¥§¸­³²·￦ ·¬³¹°¨￦ ¦©￦
¹·©¨Κ￦
￦
175
Chapter 19: Property, Plant and Equipment
Requirement No. 6 Sum￦
￙¹±Ο³ªΟ½©¥¶·Ο¨­«­¸·￦σ‫ڹ‬￦¼￦ϮϮ‫ڵܩڹ‬ϯϑ‫ڶ‬ϯσ￦‫ܥ‬￦15￦
￦
‫ڼڵڴڶ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڹ‬ϑ‫ڹڵ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڽڵڴڶ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڹ‬ϑ‫ڹڵ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦‫ܩ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ‬ϑ‫ڹڵ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦
‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦
￦
Requirement No. 7 Double-declining balance
￦
ￊ³¹¦°©￦¨©§°­²­²«￦¶¥¸©￦Ϯ‫ڶ‬ϑ‫ڹ‬ϯ￦‫ܥ‬￦40%￦
￦
‫ڼڵڴڶ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڸ‬ϯ￦
‫ڵ‬Ζ‫ڴڶڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڽڵڴڶ‬￦σϮￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￦‫ڵ‬Ζ‫ڴڶڼ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڸ‬σ￦
‫ڶڽڻ‬Ζ‫ڴڴڴ‬￦
￦
Requirement No. 8 Double-declining balance
￦
ￊ³¹¦°©￦¨©§°­²­²«￦¶¥¸©￦Ϯ‫ڶ‬ϑ‫ڹ‬ϯ￦‫ܥ‬￦40%￦
￦
‫ڼڵڴڶ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڸ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦
‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڽڵڴڶ‬￦σϮￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڽڽ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڸ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯσ￦
‫ڸڶڽ‬Ζ‫ڴڴڴ‬￦
￦
Requirement No. 9 150% declining balance
￦
‫ܫڴڹڵ‬￦¨©§°­²­²«￦¶¥¸©￦Ϯ‫ڵ‬Κ‫ڹ‬ϑ‫ڹ‬ϯ￦‫ܥ‬￦30%￦
￦
‫ڼڵڴڶ‬￦Ϯￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦
‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڽڵڴڶ‬￦σϮￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڽڽ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڷ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯσ￦
‫ڷڽں‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 19-21 Straight-Line
￦
￉³·¸￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ںڵڴڶ‬￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
￦
σϮￖ‫ڶڴڵ‬Ζ‫ڴڹڻ‬￦ ￦ￖ‫ں‬Ζ‫ڴڹڻ‬ϯ￦ϑ￦‫ں‬￦¼￦‫ڶ‬ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬
ￒ©··Ό￦￘©º­·©¨￦¶©·­¨¹¥°￦º¥°¹©￦￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‫ڻ‬Ο‫ڶ‬ϯ￦
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦ ￦
￦
(B)
‫ڶڴڵ‬Ζ‫ڴڹڻ‬￦
￦
‫ڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڻ‬Ζ‫ڴڹڻ‬￦
‫ڸ‬Ζ‫ڴڴڹ‬￦
‫ںں‬Ζ‫ڴڹڶ‬￦
‫ڹ‬￦
‫ڷڵ‬Ζ‫ڴڹڶ‬￦
(A)￦
ￖ‫ڼڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڼڽڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬￦
‫ڽڶ‬Ζ‫ڴڴڼ‬￦
￦
￦
PROBLEM 19-22 Straight-Line￦
￦
￉³·¸￦Ϯￖ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦ￖ‫ڼ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦￦ ￦
￦
￦
176
Chapter 19: Property, Plant and Equipment
PROBLEM 19-23￦Composite Method￦
￦
ￓ¥§¬­²©￦ￇ
ￓ¥§¬­²©￦￈￦
ￓ¥§¬­²©￦￉￦
ￚ³¸¥°￦
Cost
Salvage
Value
‫ڹڻڶ‬Ζ‫ڴڴڴ‬
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦￦‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڽڷ‬Ζ‫ڴڴڴ‬
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦Ο￦
‫ڹڷ‬Ζ‫ڴڴڴ‬￦
Depreciabl
e
Amount
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦￦‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦￦‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
Estd
.
Life
‫ڴڶ‬￦
‫ڹڵ‬￦
‫ڹ‬￦
￦
Annual
Depreciatio
n
‫ڶڵ‬Ζ‫ڴڴڹ‬
￦￦‫ں‬Ζ‫ڴڴڴ‬￦
￦￦‫ڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڶ‬Ζ‫ڴڴڹ‬
￦
￉³±´³·­¸©￦ￒ­ª©￦￦ ‫ܥ‬￦Ϯￊ©´¶©§­¥¦°©￦¥±³¹²¸￦ϑ￦ￚ³¸¥°￦¥²²¹¥°￦¨©´¶©§­¥¸­³²ϯ￦
￦
￦
‫ܥ‬￦ￖ‫ڴںڷ‬Ζ‫ڴڴڴ‬￦ϑ￦ￖ‫ڶڶ‬Ζ‫ڴڴڹ‬￦
￦
￦
= 16 years
(B)
PROBLEM 19-24￦
￦
ￚ¬©￦ ¦¥°¥²§­²«￦ ª­«¹¶©￦ ­·￦ ¥§§¹±¹°¥¸©¨￦ ¨©´¶©§­¥¸­³²￦ ¹²¨©¶￦ ¸¬©￦ «¶³¹´￦ ±©¸¬³¨￦ ³ª￦
¨©´¶©§­¥¸­³²Κ￦ ￦
￦
￦
(D)￦
￦
￦
PROBLEM 19-25￦Units of Output Method￦
￦
ￊ©´¶©§­¥¸­³²￦¶¥¸©￦´©¶￦¹²­¸￦σϮￖ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦ϑ￦‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦¹²­¸·ϯ￦‫ܥ‬￦P2.7/unit￦
￦
‫ڼڵڴڶ‬￦Ϯￖ‫ڶ‬Κ‫ڻ‬ϑ¹²­¸￦¼￦‫ڴڷ‬Ζ‫ڴڴڴ‬￦¹²­¸·ϯ￦ ￦
(C)￦
‫ڵڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 19-26￦Working Hours Method￦
￦
ￊ©´¶©§­¥¸­³²￦¶¥¸©￦´©¶￦¬³¹¶￦σϮￖ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦ϑ￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¬³¹¶·ϯ￦‫ܥ‬￦P5.4/hour￦
￦
‫ڼڵڴڶ‬￦Ϯￖ‫ڹ‬Κ‫ڸ‬ϑ¬³¹¶￦¼￦‫ڹڵ‬Ζ‫ڴڴڴ‬￦¬³¹¶·ϯ￦￦
(C)￦
‫ڵڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 19-27 Double Declining Balance￦
￦
ￊ©´¶©§­¥¸­³²￦¶¥¸©￦Ϯ‫ڶ‬ϑ‫ڸ‬ϯ￦‫ܥ‬￦50%￦
￦
￉³·¸￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦￦￦‫ڻڵڴڶ‬￦Ϯￖ‫ڼڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڹ‬ϯ￦
￦￦￦‫ڼڵڴڶ‬￦Ϯￖ‫ڼڵ‬Ζ‫ڴڴڴ‬￦ ￦‫ڽ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڸ‬Ζ‫ڴڴڻ‬ϯ￦Є￦
￈³³¯￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
(B)￦
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڽ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڷ‬￦
‫ڸ‬Ζ‫ڴڴڻ‬￦
￦
Єￓ¥¼­±¹±￦¨©´¶©§­¥¸­³²Κ￦ￚ¬©￦§¥¶¶½­²«￦¥±³¹²¸￦·¬³¹°¨￦²³¸￦¦©￦¶©¨¹§©¨￦¦©°³»￦­¸·￦
¶©·­¨¹¥°￦º¥°¹©Κ￦
￦
￦
177
Chapter 19: Property, Plant and Equipment
PROBLEM 19-28 Double Declining Balance￦
￦
ￊ³¹¦°©￦¨©§°­²­²«￦¶¥¸©￦Ϯ‫ڶ‬ϑ‫ڴڵ‬ϯ￦‫ܥ‬￦20%￦
￦
‫ڻڵڴڶ‬￦σϮￖ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڶ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬σ￦
‫ںڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڼڵڴڶ‬￦σϮￖ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴڽ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڶ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬σ￦
(B)￦
‫ںڻ‬Ζ‫ڴڴڼ‬￦
(D)￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڹ‬Ζ‫ڴڴڴ‬￦
(C)￦
‫ںڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 19-29 150% Declining Balance￦
￦
‫ܫڴڹڵ‬￦¨©§°­²­²«￦¶¥¸©￦Ϯ‫ڵ‬Κ‫ڹ‬ϑ‫ڹ‬ϯ￦‫ܥ‬￦30%￦
￦
‫ڻڵڴڶ‬￦Ϯￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦
‫ ڼڵڴڶ‬σϮￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ ڴڴڴ‬￦‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڷ‬σ
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￦
￦
PROBLEM 19-30￦
￦
￦
￙¹±Ο³ªΟ½©¥¶·Ο¨­«­¸·￦σ‫ڹ‬￦¼￦ϮϮ‫ڵܩڹ‬ϯϑ‫ڶ‬ϯσ￦‫ܥ‬￦15￦
￦
‫ڼڵڴڶ‬￦σϮￖ‫ڴڹ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ڸ‬ϑ‫ڹڵ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦
￦
￦
PROBLEM 19-31￦Component Depreciation￦
￦
Component
ￇ￦
￈
￉￦
ￊ￦
ￋ
ￚ³¸¥°￦
Cost
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڽڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڷڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڹڹڻ‬Ζ‫ڴڴڴ‬￦
Residual Depreciable
value
cost
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڽڵ‬Ζ‫ڴڴڴ‬
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڹڴں‬Ζ‫ڴڴڴ‬
Useful
Life
‫ڴڵ‬￦
‫ڽ‬
‫ڼ‬￦
‫ڻ‬￦
‫ں‬
(B)
Dep
expense
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڸڸ‬Ζ‫ڸڸڸ‬
‫ڷڸ‬Ζ‫ڴڹڻ‬￦
‫ڶڶ‬Ζ‫ڻڹڼ‬￦
‫ڶڷ‬Ζ‫ڴڴڹ‬
‫ڷڽڵ‬Ζ‫ڵڹڹ‬
￦
￦
PROBLEM 19-32￦Retirement Method
￦
ￕ¶­«­²¥°￦§³·¸
ￒ©··Ό￦￙¥°º¥«©￦´¶³§©©¨·￦
ￊ©´¶©§­¥¸­³²￦￦ ￦
￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
‫ڸڸ‬Ζ‫ڴڴڴ‬￦
(B)￦
\
PROBLEM 19-33￦Replacement Method￦
￦
￘©´°¥§©±©²¸￦§³·¸￦
ￒ©··Ό￦￙¥°º¥«©￦´¶³§©©¨·￦
ￊ©´¶©§­¥¸­³²￦￦ ￦
￦
￦
￦
￦
178
(C)￦
‫ں‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬￦
‫ڹ‬Ζ‫ڴڴڸ‬￦
Chapter 19: Property, Plant and Equipment
PROBLEM 19-34￦Change in Estimate￦
￦
￉³·¸￦
ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦ ￦ª­¶·¸￦½©¥¶￦Ϯ‫ڼ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڸ‬ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦©²¨￦³ª￦ª­¶·¸￦½©¥¶￦
ￊ­º­¨©¨￦¦½Ό￦￘©º­·©¨￦¶©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‫ڹ‬￦ ‫ڵ‬ϯ￦
ￊ©´¶©§­¥¸­³²￦ ‫ڶ‬²¨￦½©¥¶￦ ￦
￦
(C)￦
‫ڼ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
‫ڸ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬￦
￦
PROBLEM 19-35 Change in Estimate
￦
￉³·¸￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
σϮￖ‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϯ￦ϑ￦‫ڼ‬￦¼￦‫ڸ‬σ￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڷ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
CASE NO. 1
Requirement No. 1
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬
ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
ￊ­º­¨©¨￦¦½Ό￦￘©º­·©¨￦¶©±¥­²­²«￦¹·©ª¹°￦°­ª©￦￦
ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦
￦
Requirement No. 2
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
ￒ©··Ό￦￦ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
CASE NO. 2
Requirement No. 1
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
ￊ­º­¨©¨￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ￦‫ڼ‬￦ ‫ڸ‬ϯ
ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦
￦
Requirement No. 2
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
ￒ©··Ό￦￦ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
￦
CASE NO. 3
Requirement No. 1
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
179
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹں‬Ζ‫ڴڴڴ‬￦
‫ڸ‬￦
‫ڶڵڸ‬Ζ‫ڴڴڹ‬￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڶڵڸ‬Ζ‫ڴڴڹ‬￦
‫ڵ‬Ζ‫ڻڼڷ‬Ζ‫ڴڴڹ‬￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
Chapter 19: Property, Plant and Equipment
ￓ¹°¸­´°½￦¦½Ό￦ￌ¶¥§¸­³²￦Ϯ￙￟ￊ￦‫ܥ‬￦‫ڴڵ‬ϯ￦
ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦
‫ڸ‬ϑ‫ڴڵ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
Requirement No. 2
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
ￒ©··Ό￦￦ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
PROBLEM 19-36￦Fixed Asset Turnover￦
￦
ￒ©¸￦￞￦‫ܥ‬￦ￔ©¸￦ￌ­¼©¨￦ￇ··©¸￦¥¸￦¸¬©￦©²¨￦³ª￦‫ڼڵڴڶ‬￦
￙¥°©·￦
ￌ­¼©¨￦¥··©¸￦¸¹¶²³º©¶￦‫ܥ‬￦
ￇº©¶¥«©￦ￌ­¼©¨￦ￇ··©¸￦
￦
‫ڸ‬￦‫ܥ‬￦
‫ڸ‬￦‫ܥ‬￦
ￖ‫ڵ‬Ζ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦‫ܥ‬￦￦
￞￦‫ܥ‬￦￦
ￖ‫ڵ‬Ζ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
Κ‫ڹ‬￦Ϯￖ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦￞ϯ￦
ￖ‫ڵ‬Ζ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڴںڵ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦Κ‫¼ڹ‬￦
ￖ‫ڴڸں‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫¼ڶ‬￦
ￖ‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
(C)￦
￦
PROBLEM 19-37￦Derecognition of PPE
￦
ￏ²·¹¶¥²§©￦ￖ¶³§©©¨·
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦σￖ‫ڴںڵ‬Ζ‫ڴڴڴ‬￦ ￦Ϯￖ‫ڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯσ￦
ￍ¥­²￦³²￦¨­·´³·¥°￦￦
￦
￦
￦
(D)￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
COMPREHENSIVE PROBLEMS
PROBLEM 19-38￦
￦
Question No. 1
￈©«Κ￦￈¥°¥²§©￦³ª￦¸¬©￦ￒ¥²¨￦
￉¥·¬￦´¥­¨￦
ￓ³¶¸«¥«©￦¥··¹±©¨￦
￘©¥°¸³¶‫·ك‬￦§³±±­··­³²￦
ￒ©«¥°￦ª©©·Ζ￦¶©¥°¸½￦¸¥¼©·￦¥²¨￦¨³§¹±©²¸¥¸­³²￦©¼´©²·©·￦
ￇ±³¹²¸￦´¥­¨￦¸³￦¶©°³§¥¸©￦´©¶·³²·￦·µ¹¥¸¸­²«￦³²￦¸¬©￦´¶³´©¶¸½￦
ￚ³¸¥°￦￉³·¸￦³ª￦¸¬©￦ￒ¥²¨￦ ￦
￦
(B)￦
ￖ￦￦￦‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڻ‬Ζ‫ڴڹں‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
￈©«­²²­²«￦¦¥°¥²§©￦³ª￦¸¬©￦ￒ¥²¨￦ￏ±´¶³º©±©²¸￦
￉³·¸￦³ª￦ª©²§­²«￦´¶³´©¶¸½￦
ￚ³¸¥°￦§³·¸￦³ª￦ￒ¥²¨￦ￏ±´¶³º©±©²¸￦
(A)
180
ￖ￦￦￦￦‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڵ‬Ζ‫ڴڴڴ‬￦
ￖ￦￦‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
Chapter 19: Property, Plant and Equipment
Question No. 3
￈©«Κ￦￈¥°¥²§©￦³ª￦¸¬©￦￈¹­°¨­²«￦
ￇ±³¹²¸￦¶©§³º©¶©¨￦ª¶³±￦·¥°º¥«©￦³ª￦¦¹­°¨­²«￦￦
￉³·¸￦³ª￦¸©¥¶­²«￦¨³»²￦¥²￦³°¨￦¦¹­°¨­²«￦
ￇ±³¹²¸￦´¥­¨￦¸³￦§³²¸¶¥§¸³¶
￈¹­°¨­²«￦´©¶±­¸￦
ￋ¼§¥º¥¸­³²￦©¼´©²·©·￦
ￇ¶§¬­¸©§¸·‫ك‬￦ª©©·￦
ￚ³¸¥°￦§³·¸￦³ª￦¦¹­°¨­²«
￦
(A)
ￖ￦ ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڶ‬Ζ‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 4
￈©«Κ￦￈¥°¥²§©￦³ª￦¸¬©￦ￓ¥§¬­²©¶½￦
ￏ²º³­§©￦§³·¸￦³ª￦±¥§¬­²©¶½￦
ￌ¶©­«¬¸Ζ￦¹²°³¥¨­²«￦
￉¹·¸³±·￦¨¹¸­©·
ￇ°°³»¥²§©·￦¨¹¶­²«￦­²·¸¥°°¥¸­³²·￦
ￚ³¸¥°￦§³·¸￦³ª￦±¥§¬­²©¶½￦ ￦
￦
￦
Question No. 5
ￚ³¸¥°￦§³·¸￦³ª￦ￒ¥²¨￦ￏ±´¶³º©±©²¸￦
ￚ³¸¥°￦§³·¸￦³ª￦¦¹­°¨­²«￦
ￚ³¸¥°￦§³·¸￦³ª￦±¥§¬­²©¶½￦
ￚ³¸¥°￦¨©´¶©§­¥¦°©￦´¶³´©¶¸½￦
￦
(B)￦
ￖ￦￦‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڷ‬Ζ‫ڴڼڹ‬Ζ‫ڴڴڴ‬￦
(A)￦
ￖ￦￦‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڼڹ‬Ζ‫ڴڴڴ‬￦
ￖ‫ں‬Ζ‫ڴڽں‬Ζ‫ڴڴڴ‬￦
￦
￘³½¥°¸½￦´¥½±©²¸￦³²￦±¥§¬­²©·￦´¹¶§¬¥·©¨￦­²￦¸¬©￦¥±³¹²¸￦³ª￦ￖ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦·¬³¹°¨￦¦©￦
­ª￦¸¬©￦·¥±©￦­·￦¦¥·©¨￦³²￦¹²­¸·￦´¶³¨¹§©¨Κ￦ￎ³»©º©¶Ζ￦­ª￦¶³½¥°¸½￦´¥½±©²¸￦­·￦¦¥·©¨￦³²￦
¹²­¸·￦´¶³¨¹§©¨￦¥²¨￦·³°¨Ζ￦­¸￦·¬³¹°¨￦¦©￦¸¶©¥¸©¨￦¥·￦¥￦·©°°­²«￦©¼´©²·©Κ￦
￦
SUMMARY OF ANSWERS:
1. B
2. A
3. A
4. B
5.
A
PROBLEM 19-39 Specific and General Borrowings
￦
Question No. 1 and 2
WEIGHTED AVERAGE IN 2018
Months
Date
Expenditures outstanding
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڶڵ‬￦
‫ڹڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ڵ‬Ζ‫ڴںڶ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬￦
‫ڽڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬￦
ￚ³¸¥°￦
‫ڹ‬Ζ‫ڴںڻ‬Ζ‫ڴڴڴ‬￦
￦
ￊ­º­¨©￦¦½￦
￦ ￦
￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦
￦
￦
￙´©§­ª­§￦¦³¶¶³»­²«·￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬ϯ￦
￦
181
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Average
‫ںڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڴڵ‬Ζ‫ڴڼڴ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶڹ‬Ζ‫ڴڼڴ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬￦
‫ڸ‬Ζ‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦
‫‪Chapter 19: Property, Plant and Equipment‬‬
‫¸·©¶©¸‪ￏ²‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڻ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڷ‪Ζ‬ڵ‬
‫‪ￖ¶­²§­´¥°‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪ￍ©²©¶¥°￦¦³¶¶³»­²«·Ό￦‬‬
‫©¸‪￘¥‬‬
‫‪￦‬ܫڹڵ‬
‫‪￦‬ܫڶڵ‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬‬
‫‪￦13.20%￦‬ܥ‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڴڵ‪￦ϑ￦ￖ‬ڴڴڴ‪Ζ‬ڴڶڷ‪Ζ‬ڵ‪￉¥´­¸¥°­¾¥¸­³²￦￘¥¸©￦Ϯￖ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڼڼ‪Ζ‬ڼڴڷ‬
‫‪￦‬ڴڼڼ‪Ζ‬ڼڼڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڹ‪Ζ‬ڵ‬
‫‪￦‬ڴڼڼ‪Ζ‬ڼڼڸ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڷ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڷ‪Ζ‬ڶ‬
‫‪￦‬ܫڴڶ‪Κ‬ڷڵ‬
‫‪￦‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫)‪(B‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦‬‬
‫·«‪￙´©§­ª­§￦¦³¶¶³»­²‬‬
‫‪￦￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦‬‬
‫‪￦￦ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦‬‬
‫‪ￍ©²©¶¥°￦¦³¶¶³»­²«·Ό￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦‬‬
‫‪ￒ©··Ό￦ￖ¶­²§­´¥°￦¥±³¹²¸￦³ª￦￙´©§­ª­§￦¦³¶¶³»­²«·￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¶©°¥¸©¨￦¸³￦ￍ©²©¶¥°￦¦³¶¶³»­²«·￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦￉¥´­¸¥°­¾¥¸­³²￦¶¥¸©￦‬‬
‫‪￦‬ڶڵ‪ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·ϑ‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڶܩڴڴڴ‪Ζ‬ڴڶڷ‪Ζ‬ڵ‪º·Κ￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦Ϯ‬‬
‫‪￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦(lower)￦‬‬
‫‪￦‬‬
‫‪Average‬‬
‫‪￦‬ڴڶڽ‪Ζ‬ڽڷڶ‪Ζ‬ںڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ں‬
‫ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڸ‬
‫ڴڶڽ‪Ζ‬ڽڷڴ‪Ζ‬ڻں‬
‫‪￦‬ڽ‬
‫ڴڼڼ‪Ζ‬ڼڸڸ‪Ζ‬ڻ‬
‫‪WEIGHTED AVERAGE IN 2018‬‬
‫‪Months‬‬
‫‪Expenditures outstanding‬‬
‫‪￦‬ڽ‬
‫‪￦‬ڹ‬
‫‪￦‬ڶ‬
‫‪￦‬‬
‫‪Date‬‬
‫ڽڵڴڶ‪ϑ‬ڵڴ‪ϑ‬ڵڴ‬
‫‪ϯ￦‬ڴڼڼ‪Ζ‬ڼڼڸܩڴڴڴ‪Ζ‬ڴںڻ‪Ζ‬ڹ‪Ϯ‬‬
‫‪￦‬ڴڼڼ‪Ζ‬ڼڸڶ‪Ζ‬ں‪Є‬‬
‫‪￦‬ڽڵڴڶ‪ϑ‬ڵڴ‪ϑ‬ڹڴ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڵ‬
‫‪￦‬ڽڵڴڶ‪ϑ‬ڵڴ‪ϑ‬ڼڴ‬
‫ڴڴڴ‪Ζ‬ڴڴڸ‪Ζ‬ڶ‬
‫‪ￚ³¸¥°￦‬‬
‫ڴڼڼ‪Ζ‬ڼڸڼ‪Ζ‬ڽ‬
‫‪ￊ­º­¨©￦¦½￦‬‬
‫‪￦ ￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Κ￦‬ڼڵڴڶ‪￦´°¹·￦§¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸￦­²￦‬ڼڵڴڶ‪Єￚ³¸¥°￦©¼´©²¨­¸¹¶©·￦­²￦‬‬
‫‪￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦‬‬
‫‪￙´©§­ª­§￦¦³¶¶³»­²«·￦‬‬
‫‪ϯ‬ڶڵ‪ϑ‬ڽ¼‪￦‬ܫڴڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‪￦￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸ Ϯￖ‬‬
‫ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪￦￦ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦‬‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪ￍ©²©¶¥°￦¦³¶¶³»­²«·Ό￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦‬‬
‫ڴڼڼ‪Ζ‬ڼڸڸ‪Ζ‬ڻ‬
‫‪ￒ©··Ό￦ￖ¶­²§­´¥°￦¥±³¹²¸￦³ª￦￙´©§­ª­§￦¦³¶¶³»­²«·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¶©°¥¸©¨￦¸³￦ￍ©²©¶¥°￦¦³¶¶³»­²«·￦‬‬
‫‪￦‬ڴڼڼ‪Ζ‬ڼڸڸ‪Ζ‬ڹ‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦￉¥´­¸¥°­¾¥¸­³²￦¶¥¸©￦‬‬
‫‪￦‬ܫڴڶ‪Κ‬ڷڵ‬
‫‪￦‬ڶڵ‪ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·ϑ‬‬
‫ڶڵ‪ϑ‬ڽ‬
‫ڽڷڸ‪Ζ‬ڽڷڹ‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦‬‬
‫ڽڷڸ‪Ζ‬ڽڼں‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ڼ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڸں‪Ζ‬ڶ‪º·Κ￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڹ‪Ζ‬ڵ‬
‫‪182‬‬
Chapter 19: Property, Plant and Equipment
￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦(lower)￦
(C)
‫ڽڼں‬Ζ‫ڽڷڸ‬￦
￦
Question No. 3
ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦ ￦‫ڼڵڴڶ‬￦
ￒ©··Ό￦￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦ ￦‫ڼڵڴڶ‬￦
ￏ²¸©¶©·¸￦©¼´©²·©￦￦
￦
￦
(C)￦
￦
Question No. 4
ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦ ‫ڽڵڴڶ‬
ￒ©··Ό￦￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦ ￦‫ڽڵڴڶ‬￦
ￏ²¸©¶©·¸￦©¼´©²·©￦￦
￦
￦
(C)￦
￦
Question No. 5
ￚ³¸¥°￦§³·¸Ζ￦‫ڼڵڴڶ‬￦
ￋ¼´©²¨­¸¹¶©·￦­²￦‫ڽڵڴڶ‬￦
ￇ¨¨Ό￦￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦ ‫ڽڵڴڶ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦¦¹­°¨­²«￦￦
￦
(B)￦
‫ڵ‬Ζ‫ڴڶڹ‬Ζ‫ڴڴڴ‬￦
‫ڼڼڸ‬Ζ‫ڴڼڼ‬￦
‫ڵ‬Ζ‫ڵڷڴ‬Ζ‫ڴڶڵ‬￦
‫ڵ‬Ζ‫ڴڶڹ‬Ζ‫ڴڴڴ‬￦
‫ڽڼں‬Ζ‫ڽڷڸ‬￦
‫ڴڷڼ‬Ζ‫ڵںڹ‬￦
‫ں‬Ζ‫ڼڸڶ‬Ζ‫ڴڼڼ‬￦
‫ڷ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڽڼں‬Ζ‫ڽڷڸ‬
‫ڴڵ‬Ζ‫ڼڷڹ‬Ζ‫ڽڵڷ‬￦
￦
SUMMARY OF ANSWERS:
1. B
2. C
3. C
4.
C
5.
B
￦
￦
PROBLEM 19-40 Grants Related to Depreciable Assets￦
￦
Question No. 1
ￚ¬©￦§³±´¹¸¥¸­³²￦³ª￦¸¬©￦­²§³±©￦ª¶³±￦«³º©¶²±©²¸￦«¶¥²¸￦­·￦¥·￦ª³°°³»·Ό￦
ￚ³¸¥°￦§¥·¬￦¶©§©­º©¨￦
‫ڹڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦³ª￦¸¬©￦¦¹­°¨­²«￦
‫ڴڶ‬￦
ￏ²§³±©￦ª¶³±￦«³º©¶²±©²¸￦«¶¥²¸￦ ￦
(D)￦
‫ڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
￉³·¸￦³ª￦¦¹­°¨­²«
‫ڴڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦³ª￦¸¬©￦¦¹­°¨­²«￦
‫ڴڶ‬￦
ￊ©´¶©§­¥¸­³²￦ ￦
￦
￦
(C)￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
￉³·¸￦³ª￦¦¹­°¨­²«
‫ڴڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￍ³º©¶²±©²¸￦«¶¥²¸￦
‫ڹڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦³ª￦¸¬©￦¦¹­°¨­²«￦
‫ڴڶ‬￦
ￊ©´¶©§­¥¸­³²￦ ￦
￦
￦
(B)￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
Question No. 4
￉³·¸￦³ª￦¦¹­°¨­²«￦
ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￦
(D)￦
183
‫ڴڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڼڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
Chapter 19: Property, Plant and Equipment
Question No. 5
ￔ©¸￦§³·¸￦³ª￦¦¹­°¨­²«￦
ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦
(C)￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￦
￦
SUMMARY OF ANSWERS:
1. D
2. C
3. B
4. D
5.
C
￦
￦
PROBLEM 19-41 Grants Related to Nondepreciable Assets￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 1
ￚ¬©￦§³±´¹¸¥¸­³²￦³ª￦¸¬©￦­²§³±©￦ª¶³±￦«³º©¶²±©²¸￦«¶¥²¸￦­·￦¥·￦ª³°°³»·Ό￦
ￚ³¸¥°￦ª¥­¶￦º¥°¹©￦³ª￦¸¬©￦°¥²¨￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½￦¹·©ª¹°￦°­ª©￦³ª￦¸¬©￦¦¹­°¨­²«
‫ڴڵ‬￦
ￏ²§³±©￦ª¶³±￦«³º©¶²±©²¸￦«¶¥²¸￦ ￦
(B)￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
￉³·¸￦³ª￦ª¥§¸³¶½￦¦¹­°¨­²«￦
‫ڴڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦³ª￦¸¬©￦¦¹­°¨­²«
‫ڴڵ‬￦
ￊ©´¶©§­¥¸­³²
￦
￦
(C)
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
￉³·¸￦³ª￦ª¥§¸³¶½￦¦¹­°¨­²«￦
‫ڴڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￍ³º©¶²±©²¸￦«¶¥²¸￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦
‫ڹڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦³ª￦¸¬©￦¦¹­°¨­²«￦
‫ڴڵ‬￦
ￊ©´¶©§­¥¸­³²￦ ￦
￦
￦
(D)￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
Question No. 4
￉³·¸￦³ª￦ª¥§¸³¶½￦¦¹­°¨­²«￦
ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￦
￦
Question No. 5
ￔ©¸￦§³·¸￦³ª￦ª¥§¸³¶½￦¦¹­°¨­²«￦
ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
SUMMARY OF ANSWERS:
1. B
2. C
3. D
4.
￦
￦
A
184
(A)￦
‫ڴڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڼڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
(B)
‫ڹڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڷڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
5.
B
‫‪Chapter 19: Property, Plant and Equipment‬‬
‫‪PROBLEM 19-42￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڵ‪ￖ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڻ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڷ‪Ζ‬ڵ‪ￖ‬‬
‫‪Question No. 1‬‬
‫‪￉³·¸￦³ª￦°¥²¨￦¥²¨￦³°¨￦¦¹­°¨­²«￦‬‬
‫‪·￦§³±±­··­³²￦‬ك¶©¯‪￘©¥°￦©·¸¥¸©￦¦¶³‬‬
‫‪ￒ©«¥°￦ª©©·￦‬‬
‫‪ￚ­¸°©￦­²·¹¶¥²§©￦‬‬
‫‪￉³·¸￦³ª￦°¥²¨￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪(C)￦‬‬
‫‪Question No. 2‬‬
‫‪Average‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڸ‬
‫ڴڴڴ‪Ζ‬ڴڴڸ‪Ζ‬ڶ‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڽ‪Ζ‬ڼڵ‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڹ‪Ζ‬ڵ‬
‫‪Months‬‬
‫‪outstanding‬‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڽ‬
‫‪￦‬ڷ‬
‫‪￦‬ڴ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Date‬‬
‫‪Expenditures‬‬
‫‪￦‬ڻڵڴڶ‪Ζ￦‬ڵ‪￐¥²¹¥¶½￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬ڻڵڴڶ‪Ζ￦‬ڵ‪ￇ´¶­°￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫ڻڵڴڶ‪Ζ￦‬ڵ‪ￕ§¸³¦©¶￦‬‬
‫ڴڴڴ‪Ζ‬ڴڴڼ‬
‫‪￦‬ڻڵڴڶ‪Ζ￦‬ڵڷ‪ￊ©§©±¦©¶￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڽ‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڷ‬
‫‪ￊ­º­¨©￦¦½￦‬‬
‫‪￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦‬‬
‫‪￦‬‬
‫‪￦10.50%￦‬ܥ‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڼ‪￦ϑ￦ￖ‬ڴڴڴ‪Ζ‬ڴڸڼ‪￉¥´­¸¥°­¾¥¸­³²￦￘¥¸©￦Ϯￖ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڹڻڷ‪Ζ‬ڴں‬
‫‪￦‬ڹڻڷ‪Ζ‬ڴڼڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڽ‬
‫‪￦‬ڹڻڷ‪Ζ‬ڴڼڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‬
‫‪Ο￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڹ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڹ‬
‫‪￦‬ܫܫڴڹ‪Κ‬ڴڵ‬
‫‪￦‬ڶڵ‪ϑ‬ڶڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫)‪(A‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦‬‬
‫‪￙´©§­ª­§￦¦³¶¶³»­²«·￦‬‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ڶڵ‪￦¼￦‬ܫڶڵ‪ￓ￦¼￦‬ڵ‪￦￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦Ϯￖ‬‬
‫‪￦￦ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦‬‬
‫‪ￍ©²©¶¥°￦¦³¶¶³»­²«·Ό￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦‬‬
‫‪ￒ©··Ό￦ￖ¶­²§­´¥°￦¥±³¹²¸￦³ª￦￙´©§­ª­§￦¦³¶¶³»­²«·￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¶©°¥¸©¨￦¸³￦ￍ©²©¶¥°￦¦³¶¶³»­²«·￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό ￉¥´­¸¥°­¾¥¸­³²￦¶¥¸©￦‬‬
‫‪￦‬ڶڵ‪ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·ϑ‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڸڼ‪￦ￖ‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‪º·Κ￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦Ϯￖ‬‬
‫‪￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦(lower)￦‬‬
‫‪Question No. 3‬‬
‫‪Average‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷڸڴ‪Ζ‬ڹڷ‬
‫ڴڴڴ‪Ζ‬ڴڴڸ‪Ζ‬ڶ‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷڸڸ‪Ζ‬ڻڷ‬
‫ڼ‬
‫‪￦‬ڹڻڷ‪Ζ‬ڴڼں‪Ζ‬ڸ‬
‫‪Months‬‬
‫‪Date‬‬
‫‪Expenditures outstanding‬‬
‫‪￦‬ڼڵڴڶ‪Ζ￦‬ڵ‪￐¥²¹¥¶½￦‬‬
‫‪￦‬ڹڻڷ‪Ζ‬ڴڼڷ‪Ζ‬ڸ‪Є‬‬
‫‪￦‬ڼ‬
‫‪￦‬ڼڵڴڶ‪Ζ￦‬ڵ‪ￓ¥½￦‬‬
‫ڴڴڴ‪Ζ‬ڴڴں‬
‫‪￦‬ڸ‬
‫‪￦‬ڼڵڴڶ‪Ζ￦‬ڵ‪￙©´¸©±¦©¶￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڵ‬
‫‪Ο￦‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڷ‬
‫‪￦‬‬
‫‪ￊ­º­¨©￦¦½￦‬‬
‫‪￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵܩڹڻڷ‪Ζ‬ڴڼڵܩڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڷ‪ЄϮ‬‬
‫‪￦‬‬
‫‪185‬‬
‫‪Chapter 19: Property, Plant and Equipment‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ںڶں‪Ζ‬ڻڹڶ‬
‫‪￦‬ںڶں‪Ζ‬ڻڷڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸں‬
‫‪￦‬ںڶں‪Ζ‬ڻڷڷ‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦‬‬
‫·«‪￙´©§­ª­§￦¦³¶¶³»­²‬‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ڼ‪￦¼￦‬ܫڶڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‪￦￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦Ϯￖ‬‬
‫‪￦￦ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦‬‬
‫‪ￍ©²©¶¥°￦¦³¶¶³»­²«·Ό￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦‬‬
‫‪ￒ©··Ό￦ￖ¶­²§­´¥°￦¥±³¹²¸￦³ª￦￙´©§­ª­§￦¦³¶¶³»­²«·￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¶©°¥¸©¨￦¸³￦ￍ©²©¶¥°￦¦³¶¶³»­²«·￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦￉¥´­¸¥°­¾¥¸­³²￦¶¥¸©￦‬‬
‫‪￦‬ڶڵ‪ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·ϑ‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦‬‬
‫‪ϯ￦‬ڶڵ‪￦ϑ￦‬ڼ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴںڽ‪º·Κ￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦Ϯￖ‬‬
‫‪￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦(lower)￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪Ο￦‬‬
‫‪￦‬‬
‫‪￦‬ڹڻڷ‪Ζ‬ڴڼں‪Ζ‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬ڹڻڷ‪Ζ‬ڴڼں‪Ζ‬ڷ‬
‫‪￦‬ܫܫڴڹ‪Κ‬ڴڵ‬
‫‪￦‬ڶڵ‪ϑ‬ڼ‬
‫‪￦‬‬
‫‪￦‬‬
‫)‪(A‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ں‪ￖ‬‬
‫ڴڴڴ‪Ζ‬ڶڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸںڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڴڵ‬
‫ڹڻڷ‪Ζ‬ڴڼڵ‬
‫‪￦‬ںڶں‪Ζ‬ڻڷڷ‬
‫‪￦‬ڵڴڴ‪Ζ‬ڶڷڼ‪Ζ‬ں‪ￖ‬‬
‫‪Question No. 4‬‬
‫‪ￌ­¼©¨￦§³²·¸¶¹§¸­³²￦§³²¸¶¥§¸￦´¶­§©￦‬‬
‫‪ￖ°¥²·Ζ￦·´©§­ª­§¥¸­³²·Ζ￦¥²¨￦¦°¹©´¶­²¸·￦‬‬
‫‪￦ª©©·￦‬ك·¸§©¸­¬§¶‪ￇ‬‬
‫‪￘©±³º¥°￦³ª￦³°¨￦¦¹­°¨­²«￦‬‬
‫ڻڵڴڶ‪ￏ²¸©¶©·¸￦§¥´­¸¥°­¾©¨￦¨¹¶­²«￦‬‬
‫‪￦‬ڼڵڴڶ‪ￏ²¸©¶©·¸￦§¥´­¸¥°­¾©¨￦¨¹¶­²«￦‬‬
‫‪￉³·¸￦³ª￦¦¹­°¨­²«￦ ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪(C)￦‬‬
‫‪Question No. 5‬‬
‫‪Ό￦‬ڼڵڴڶ‪ￏ²¸©¶©·¸￦§³·¸￦­²￦‬‬
‫‪￦ ￙´©§­ª­§￦¦³¶¶³»­²«￦￦‬‬
‫‪￦￦ￍ©²©¶¥°￦¦³¶¶³»­²«￦‬‬
‫‪ￚ³¸¥°￦­²¸©¶©·¸￦‬‬
‫ڼڵڴڶ‪ￒ©··Ό￦￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦­²￦‬‬
‫‪￦￦‬ڼڵڴڶ‪ￏ²¸©¶©·¸￦©¼´©²·©￦­²￦‬‬
‫)‪(C‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‪ￖ￦￦￦￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڽ‪ￖ￦￦￦￦￦‬‬
‫‪￦‬ڹڶ‪Κ‬ںڶں‪Ζ‬ڻڷڷ‬
‫‪￦‬ڹڻ‪Κ‬ڷڻڷ‪Ζ‬ڶڶں‪ￖ‬‬
‫‪￦‬‬
‫‪Question No. 6‬‬
‫‪￦3.75%￦‬ܥ‪￦½©¥¶·ϯ￦‬ڴڸ‪ϑ‬ܫڴڹڵ‪ￊ©´¶©§­¥¸­³²￦¶¥¸©￦Ϯ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڸڼ‪￦￦(B) ￦ ￖ￦￦￦￦￦￦￦￦‬ܥ‪ϯ￦‬ڶڵ‪ϑ‬ڸ‪￦¼￦‬ܫڹڻ‪Κ‬ڷ‪￦¼￦‬ڹڶ‪Κ‬ڵڴڴ‪Ζ‬ڶڷڼ‪Ζ‬ں‪ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦©¼´©²·©￦Ϯ‬‬
‫‪￦‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. C‬‬
‫‪2. A‬‬
‫‪3. A‬‬
‫‪4. C‬‬
‫‪5.‬‬
‫‪C‬‬
‫‪6.‬‬
‫‪B‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 19-43‬‬
‫‪Question No. 1‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڹ‪Ο‬ڴڴڴ‪Ζ‬ڹڸܩڴڴڴ‪Ζ‬ڴڴڼ‪￉³·¸￦Ϯ‬‬
‫‪ￒ©··￦￘©·­¨¹¥°￦ￜ¥°¹©￦‬‬
‫‪ￊ©´¶©§­¥¦°©￦§³·¸￦‬‬
‫‪ￊ­º­¨©￦¦½￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‬
‫‪￦‬ڹ‬
‫‪186‬‬
‫‪Chapter 19: Property, Plant and Equipment‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڵ‬
‫‪(B)￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڻ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڸ‬
‫‪￦‬ڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪￦‬‬
‫‪Question No. 2‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڹ‪Ο‬ڴڴڴ‪Ζ‬ڹڸܩڴڴڴ‪Ζ‬ڴڴڼ‪￉³·¸￦Ϯ‬‬
‫‪ϯ￦‬ڷ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴںڵ‪ￒ©··￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦Ϯ‬‬
‫‪￉¥¶¶½­²«￦¥±³¹²¸￦‬‬
‫‪ￒ©··￦²©»￦¶©·­¨¹¥°￦º¥°¹©￦‬‬
‫‪ￊ©´¶©§­¥¦°©￦§³·¸￦‬‬
‫‪ϯ‬ڶ‪Ο‬ڹ‪ￊ­º­¨©￦¦½￦¶©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‬‬
‫‪ￊ©´¶©§­¥¸­³²￦‬‬
‫‪(A)￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڻڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڶڶ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڵ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽڷڶ‬
‫‪Question No. 3‬‬
‫‪￉³·¸￦￦‬‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ڼ‪￦¼￦‬ڸ‪ϑ‬ڴڴڴ‪Ζ‬ڴڻڶ‪ￒ©··￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ڼ‪￦¼￦‬ڸ‪ϑ‬ڴڴڴ‪Ζ‬ڶڵ‪ΟϮ‬ڴڴڴ‪Ζ‬ڶڵ‪￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦³°¨￦¸­¶©·￦Ϯ‬‬
‫‪￉³·¸￦³ª￦²©»￦¸­¶©·￦‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڸ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڵڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڴڻ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￊ©´¶©§­¥¸­³²￦‬‬
‫‪Depreciation‬‬
‫‪ￓ³¸³¶￦º©¬­§°©Ό￦‬‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ڼ‪￦¼￦‬ڸ‪ϑ‬ڴڴڴ‪Ζ‬ڴڻڶ‪￦Ϯ‬ڽڵڴڶ‪Ζ￦‬ڴڷ‪Οￓ¥½￦‬ڵ‪￙©´¸Κ￦‬‬
‫‪￦±³·ϯ￦‬ڸ‪￦±³·￦¼￦‬ڼ‪￦±³·Ο‬ڶڵ‪￦¼￦‬ڸ‪ϑ‬ڴڴڴ‪Ζ‬ڹڵڶ‪￦Ϯ‬ڴڷ‪Ο￙©´¸Κ￦‬ڵ‪￐¹²©￦‬‬
‫‪￦±³·ϯ￦‬ڸ‪￦±³·￦¼￦‬ڸڶ‪ϑ‬ڴڴڴ‪Ζ‬ڸڶ‪￦Ϯ‬ڴڷ‪Ο￦￙©´¸￦‬ڵ‪ￚ½¶©·￦ª¶³±￦￐¹²©￦‬‬
‫‪ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦ ￦‬‬
‫‪￦‬‬
‫‪(D)￦‬‬
‫‪Divide Depreciation‬‬
‫‪by‬‬
‫‪exp‬‬
‫‪Useful‬‬
‫‪life￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‬
‫‪￦‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Κ‬ڴڼ‬
‫‪½©¥¶·￦‬‬
‫ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪½©¥¶·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڻڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڻ‬
‫‪￦½©¥¶·￦‬ڹ‬
‫·¶‪￦½©¥‬ڷ ڴڴڴ‪Ζ‬ڴڸڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڸڶ‬
‫‪Question No. 4‬‬
‫‪￦‬‬
‫‪Depreciable‬‬
‫‪cost‬‬
‫‪Residual‬‬
‫‪Value￦‬‬
‫‪Cost￦‬‬
‫‪ￇ­¶ª¶¥±©￦‬‬
‫‪￦‬ڴ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‬
‫‪￦‬ڴ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬ڴ‬
‫‪￦‬‬
‫‪ￋ²«­²©·￦ ¥²¨￦‬‬
‫‪¶³¸¥¶½￦¦°¥¨©·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‬
‫‪ￏ²·´©§¸­³²￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڶ‬
‫‪ￚ³¸¥°‬‬
‫‪￦‬‬
‫¶‪ￏ²¸©¶­³‬‬
‫‪Question No. 5‬‬
‫‪￉³·¸￦￦‬‬
‫‪ￒ©··￦￘©·­¨¹¥°￦ￜ¥°¹©￦‬‬
‫‪ￊ©´¶©§­¥¦°©￦§³·¸￦‬‬
‫‪ￊ­º­¨©￦¦½￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڶ‬
‫‪￦‬ڷ‬
‫‪187‬‬
Chapter 19: Property, Plant and Equipment
ￓ¹°¸­´°½￦¦½￦
ￊ©´¶©§­¥¸­³²￦
￦
￦
￦
‫ڼ‬ϑ‫ڶڵ‬￦
‫ڷڹ‬Ζ‫ڷڷڷ‬￦
(B)￦
￦
SUMMARY OF ANSWERS:
1. B
2. A
3. D
4.
D
5.
B
PROBLEM 19-44
Question No. 1
￙©°°­²« ￖ¶­§©￦
ￒ©··￦￈³³¯￦º¥°¹©￦
￉³·¸￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦
￦￦ￛ´￦¸³￦‫ڵ‬ϑ‫ڵ‬
￦￦ￌ¶³±￦￐¥²Κ￦‫ڵ‬Οￓ¥½￦‫ڵ‬￦
￦￦σϮ‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦Ο‫ڶڵ‬Ζ‫ڴڴڸ‬ϯ￦¼￦‫ڹ‬ϑ‫ڹڹ‬σЄ￦
ￍ¥­²￦³²￦·¥°©￦³ª￦±¥§¬­²©¶½￦ￊ
￦
￦
￦
￦
ￖ￦￦‫ڶڽ‬Ζ‫ڴڴڼ‬￦￦
￦
￦￦￦￦‫ڵڵ‬Ζ‫ڴڴں‬￦￦
(A)
￦
ￖ‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦Ϯ‫ڸڴڵ‬Ζ‫ڴڴڸ‬ϯ￦
ￖ￦￦‫ڶڹ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
￦
￦
￦
￦￦￦￦‫ڹڷ‬Ζ‫ڴڴں‬￦￦
ￖ￦￦‫ںڵ‬Ζ‫ڴڴڸ‬￦￦
￦
ￔ³¸©Ό￦ￔ³￦¨©´¶©§­¥¸­³²￦­·￦¶©§³¶¨©¨￦­²￦¸¬©￦½©¥¶￦¥²￦¥··©¸￦­·￦´¹¶§¬¥·©¨Ζ￦¥²¨￦ª¹°°￦½©¥¶￦
¨©´¶©§­¥¸­³²￦­·￦´¶³º­¨©¨￦­²￦¸¬©￦½©¥¶￦¥²￦¥··©¸￦­·￦¨­·´³·©¨￦³ª￦
￦
Question No. 2
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²Ζ￦￘￦￐¥²￦‫ڵ‬￦
ￖ￦‫ڴڸڵ‬Ζ‫ڴڴڼ‬￦
ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦©¼´©²·© σϮ‫ڸڴڶ‬Ζ‫ڴڴڴ‬Ο‫ڶڵ‬Ζ‫ڴڴڴ‬ϯϑ‫ڹڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶ‬Ζ‫ڴڴڵ‬σ￦
￦￦￦￦￦￦‫ںڶ‬Ζ‫ڴڼڼ‬￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²Ζ￦￘￦ￊ©§Κ￦‫ڵڷ‬￦
(B)￦
ￖ￦‫ڻںڵ‬Ζ‫ڴڼں‬￦
￦
Question No. 3
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²Ζ￦ￏ￦￐¥²￦‫ڵ‬￦
ￖ￦‫ڴں‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦σϮ‫ڴڶڷ‬Ζ‫ڴڴڴ‬Ο‫ڴں‬Ζ‫ڴڴڴ‬Ο‫ڴڶ‬Ζ‫ڴڴڴ‬ϯϑ‫ڴڵ‬σ￦
￦￦￦‫ڸڶ‬Ζ‫ڴڴڴ‬￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²Ζ￦ￏ￦ￊ©§Κ￦‫ڵڷ‬￦
(C)￦
ￖ￦‫ڸڼ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 4
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²Ζ￦ￇ￦￐¥²￦‫ڵ‬￦
ￖ￦￦￦￦‫ڸں‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦Ϯ‫ڴڶڷ‬Ζ‫ڴڴڴ‬Ο‫ڸں‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڶ‬
￦￦￦￦￦‫ڵڹ‬Ζ‫ڴڴڶ‬￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²Ζ￦ￇ￦ￊ©§Κ￦‫ڵڷ‬￦
(A)￦
ￖ￦‫ڹڵڵ‬Ζ‫ڴڴڶ‬￦
￦
Question No. 5
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦³²￦ￓ¥§¬­²©¶½Ό￦
￦
ￊ￦Ϯ·©©￦§³±´¹¸¥¸­³²￦­²￦²³Κ￦‫ڵ‬ϯ￦
ￖ￦￦￦￦‫ڵڵ‬Ζ‫ڴڴں‬￦
￘￦Ϯ·©©￦§³±´¹¸¥¸­³²￦­²￦²³Κ￦‫ڶ‬ϯ￦
‫ںڶ‬Ζ‫ڴڼڼ‬￦
ￏ￦Ϯ·©©￦§³±´¹¸¥¸­³²￦­²￦²³Κ￦‫ڷ‬ϯ￦
‫ڸڶ‬Ζ‫ڴڴڴ‬￦
ￇ￦Ϯ·©©￦§³±´¹¸¥¸­³²￦­²￦²³Κ￦‫ڸ‬ϯ￦
‫ڵڹ‬Ζ‫ڴڴڶ‬￦
ￔ￦Ϯ‫ڼڼ‬Ζ‫ڴڴڴ‬ϑ‫ܫڴڶ‬ϯ￦
￦￦￦￦￦￦‫ڻڵ‬Ζ‫ڴڴں‬￦
ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦©¼´©²·©
(D)￦
ￖ￦￦‫ڵڷڵ‬Ζ‫ڴڼڶ‬￦
SUMMARY OF ANSWERS:
1. A
2. B
3. C
4.
A
188
5.
D
‫‪Chapter 19: Property, Plant and Equipment‬‬
‫‪PROBLEM 19-45 Component Depreciation‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڵ‪ￖ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڵ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵںڻ‪Ζ‬ڵ‪ￖ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‪ￖ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڵ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵںڶ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪ￖ￦￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڵ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵںڴ‪Ζ‬ڵ‪ￖ‬‬
‫‪￦‬‬
‫‪￦‬ڷڼڵ‪Ζ‬ڵڷڶ‬
‫‪￦‬ڷڻڴ‪Ζ‬ڽڹڶ‬
‫‪￦‬ڻڵڽ‪Ζ‬ڼڴڷ‪￦￦￦￦￦‬‬
‫‪￦‬ڷڻڵ‪Ζ‬ڽڽڻ‪ￖ￦￦‬‬
‫‪Question No. 1‬‬
‫‪ￖ¹¶§¬¥·©￦³ª￦¦³¸¸°­²«￦´°¥²¸￦‬‬
‫‪ϯ￦‬ڷ‪ϑ‬ڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڹڻ‪ￊ©°­º©¶½￦¥²¨￦­²·¸¥°°¥¸­³²￦Ϯ‬‬
‫‪ϯ￦‬ڷ‪ϑ‬ڴڴڴ‪Ζ‬ڷڷ‪ￚ©·¸­²«￦Ϯ‬‬
‫‪ￚ³¸¥°￦§³·¸￦³ª￦©²«­²©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪(C)￦‬‬
‫‪Question No. 2‬‬
‫‪ￖ¹¶§¬¥·©￦³ª￦¦³¸¸°­²«￦´°¥²¸￦‬‬
‫‪ϯ￦‬ڷ‪ϑ‬ڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڹڻ‪ￊ©°­º©¶½￦¥²¨￦­²·¸¥°°¥¸­³²￦Ϯ‬‬
‫‪ϯ￦‬ڷ‪ϑ‬ڴڴڴ‪Ζ‬ڷڷ‪ￚ©·¸­²«￦Ϯ‬‬
‫)‪ￚ³¸¥°￦§³·¸￦³ª￦§³²º©½³¶￦¦©°¸￦¥²¨￦ª­¸¸­²«·￦ (C‬‬
‫‪￦‬‬
‫‪Question No. 3‬‬
‫‪ￖ¹¶§¬¥·©￦³ª￦¦³¸¸°­²«￦´°¥²¸￦‬‬
‫‪ϯ￦‬ڷ‪ϑ‬ڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڹڻ‪ￊ©°­º©¶½￦¥²¨￦­²·¸¥°°¥¸­³²￦Ϯ‬‬
‫‪ϯ￦‬ڷ‪ϑ‬ڴڴڴ‪Ζ‬ڷڷ‪ￚ©·¸­²«￦Ϯ‬‬
‫‪ￚ³¸¥°￦§³·¸￦³ª￦³¹¸©¶￦·¸¶¹§¸¹¶©￦‬‬
‫)‪(C‬‬
‫‪￦‬‬
‫‪Question No. 4‬‬
‫‪ￊ©´¶©§­¥¸­³²￦³ª￦§³±´³²©²¸￦³ª￦´°¥²¸Ό‬‬
‫‪￦½©¥¶·￦¼￦‬ڹ‪ϯ￦ϑ￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪￦ ￦‬ڴڴڴ‪Ζ‬ڵڵ‪￦‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪￦‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڵ‪￦Ϯ‬ܥ‪￦￦￦ￋ²«­²©￦‬‬
‫‪￦‬ڶڵ‪ϑ‬ڵڵ‬
‫‪￦½©¥¶·￦‬ڼ‪ϯ￦ϑ￦‬ڴ‪￦ ￦‬ڴڴڴ‪Ζ‬ڵڵ‪￦‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪￦‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‪￦Ϯ‬ܥ‪￦￦￉³²º©½³¶￦¦©°¸￦©¸§￦‬‬
‫‪￦‬ڶڵ‪ϑ‬ڵڵ‪¼￦‬‬
‫‪￦‬ڷ ‪ϯ￦ ϑ￦‬ڴڴڴ‪Ζ‬ڴڹ ‪￦ ￦‬ڴڴڴ‪Ζ‬ڵڵ ‪￦‬ܩ ‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ ‪￦‬ܩ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪￦ Ϯ‬ܥ ‪￦￦ￕ¹¸©¶￦ ·¸¶¹§¸¹¶©￦‬‬
‫‪￦‬ڶڵ‪ϑ‬ڵڵ‪½©¥¶·￦¼￦‬‬
‫¸‪ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦³ª￦´°¥²‬‬
‫)‪(A‬‬
‫‪￦‬‬
‫‪ￊ©´¶©§­¥¸­³²￦·¸¥¶¸·￦ª¶³±￦¸¬©￦¨¥¸©￦¸¬¥¸￦¸¬©￦¥··©¸￦»¥·￦¥º¥­°¥¦°©￦ª³¶￦¹·©Ό￦ￌ©¦¶¹¥¶½￦‬‬
‫‪Κ￦‬ڼڵڴڶ‪Ζ￦‬ڵ‬
‫‪￦‬‬
‫‪Question No. 5‬‬
‫‪ￊ©´¶©§­¥¸­³²￦³ª￦§³±´³²©²¸￦³ª￦´°¥²¸Ό￦‬‬
‫‪￦‬‬
‫·¶‪￦½©¥‬ڹ‪ϯ￦ϑ￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪￦ ￦‬ڴڴڴ‪Ζ‬ڵڵ‪￦‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪￦‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڵ‪￦Ϯ‬ܥ‪￦￦￦ￋ²«­²©￦‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڶڹڶ‬
‫‪￦½©¥¶·￦‬ڼ‪ϯ￦ϑ￦‬ڴ‪￦ ￦‬ڴڴڴ‪Ζ‬ڵڵ‪￦‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪￦‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‪￦Ϯ‬ܥ‪￦￦￉³²º©½³¶￦¦©°¸￦©¸§￦‬‬
‫‪￦‬ڹڶں‪Ζ‬ڶڼڶ‬
‫‪￦‬ڷ ‪ϯ￦ ϑ￦‬ڴڴڴ‪Ζ‬ڴڹ ‪￦ ￦‬ڴڴڴ‪Ζ‬ڵڵ ‪￦‬ܩ ‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ ‪￦‬ܩ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪￦ Ϯ‬ܥ ‪￦￦ￕ¹¸©¶￦ ·¸¶¹§¸¹¶©￦‬‬
‫‪½©¥¶·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڻڷڷ‪￦￦￦￦‬‬
‫‪ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦³ª￦´°¥²¸￦‬‬
‫‪￦‬‬
‫‪(B)￦‬‬
‫‪￦‬ڹڶڼ‪Ζ‬ڵڻڼ‪ￖ￦￦‬‬
‫‪￦‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. C‬‬
‫‪2. C‬‬
‫‪3. C‬‬
‫‪4. A‬‬
‫‪5.‬‬
‫‪B‬‬
‫‪189‬‬
Chapter 19: Property, Plant and Equipment
PROBLEM 19-46
￦
Question No. 1
￦ￌ¥­¶￦º¥°¹©￦
ￒ©«¥°￦ª©©·￦
￘©±³¨©°­²«￦§³·¸￦
ￚ³¸¥°￦§³·¸￦³ª￦¦¹­°¨­²«￦
￦
￦
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
(C)￦
Question No. 2
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¥··©¸￦¶©§©­º©¨￦
ￒ©··Ό￦￉¥·¬￦´¥­¨￦
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¥··©¸￦«­º©²￦
ￒ©··Ό￦￈³³¯￦º¥°¹©￦³ª￦¸¬©￦¥··©¸￦«­º©²￦
￦￦￉³·¸￦
￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ‫ڵ‬ￓϑ‫ڴڵ‬￦¼￦‫ڷ‬Κ‫ڹ‬ϯ￦
ￍ¥­²￦³²￦©¼§¬¥²«©￦
￦
￦
(A)￦
￦
￦
￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
Question No. 3
ￕªª­§©￦¦¹­°¨­²«￦ￔ³Κ￦‫ڵ‬￦Ϯ‫ڴڸڽ‬Ζ‫ڴڴڴ‬ϑ‫ڻ‬ϯ￦
ￕªª­§©￦¦¹­°¨­²«￦ￔ³Κ￦‫ڶ‬￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯ￦
ￕªª­§©￦¦¹­°¨­²«￦ￔ³Κ￦‫ڷ‬￦Ϯ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϑ‫ڸ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯ￦
ￌ¥§¸³¶½￦¦¹­°¨­²« Ϯ‫ڵ‬Ζ‫ڴڹڹ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬ϯ￦
ￚ³¸¥°￦ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦
￦
(C)￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڴڴڴڹں‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڽڸ‬Ζ‫ڴڴڴ‬￦
￦
￉³·¸￦³ª￦³ªª­§©￦¦¹­°¨­²«￦ￔ³Κ￦‫ڵ‬￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦
￈³³¯￦º¥°¹©￦
ￇ¨¨Ό￦ￓ¥®³¶￦­±´¶³º©±©²¸·
ￚ³¸¥°￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڹڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڸڽ‬Ζ‫ڴڴڴ‬￦
Question No. 4
ￏ²§³±©￦ª¶³±￦«³º©¶²±©²¸￦«¶¥²¸￦Ϯ‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬ϯ￦
Question No. 5
ￚ³¸¥°￦¨©´¶©§­¥¦°©￦§³·¸￦
ￒ©··Ό￦￙¹¦·©µ¹©²¸￦¨©´¶©§­¥¸­³²￦
￈³³¯￦º¥°¹©￦
￦
￦
￦
￦
SUMMARY OF ANSWERS:
1. C
2. A
3. C
4.
￦
￦
(A)￦
‫ڹڸڽ‬Ζ‫ڴڴڴ‬￦
‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڼ‬Ζ‫ڴڴڴ‬￦
(A)￦
A
190
5.
‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
A
‫‪Chapter 19: Property, Plant and Equipment‬‬
‫‪PROBLEM 19-47‬‬
‫‪￦‬‬
‫‪Question No. 1‬‬
‫‪Average‬‬
‫ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڸڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڸڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڸڹ‬
‫‪￦‬ڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڸ‬
‫‪Months‬‬
‫‪Date‬‬
‫‪Expenditures outstanding‬‬
‫ڻڵڴڶ‪Ζ￦‬ڵ‪￐¥²¹¥¶½￦‬‬
‫ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڻڵڴڶ‪Ζ￦‬ڵ‪￐¹°½￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڸ‬
‫‪￦‬ں‬
‫‪￦‬ڻڵڴڶ‪Ζ￦‬ڵ‪ￔ³º©±¦©¶￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڷ‬
‫‪￦‬ڶ‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڽ‬
‫‪ￊ­º­¨©￦¦½￦‬‬
‫‪￦ ￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڽ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڵ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںں‪Ζ‬ڵڵ‬
‫‪Average‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڸڵڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڴڶڵ‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪Ο￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڶ‬
‫‪￦‬ܫڶڵ‬
‫‪￦‬ڶڵ‪ϑ‬ڶڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫)‪(D‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦‬‬
‫·«‪￙´©§­ª­§￦¦³¶¶³»­²‬‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ڶڵ‪￦¼￦‬ܫڴڵ‪ￓ￦¼￦‬ڶ‪￦￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦Ϯ‬‬
‫‪￦￦ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦‬‬
‫‪ￍ©²©¶¥°￦¦³¶¶³»­²«·Ό￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦‬‬
‫‪ￒ©··Ό￦ￖ¶­²§­´¥°￦¥±³¹²¸￦³ª￦￙´©§­ª­§￦¦³¶¶³»­²«·￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¶©°¥¸©¨￦¸³￦ￍ©²©¶¥°￦¦³¶¶³»­²«·￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦￉¥´­¸¥°­¾¥¸­³²￦¶¥¸©￦‬‬
‫‪￦‬ڶڵ‪ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·ϑ‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦‬‬
‫‪º·Κ￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦￦‬‬
‫‪￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦(lower)￦‬‬
‫‪￦‬‬
‫‪Question No. 2‬‬
‫‪￦‬ڻڵڴڶ‪ￚ³¸¥°￦©¼´©²¨­¸¹¶©·￦ ￦‬‬
‫‪￦‬ڼڵڴڶ ‪ￚ³¸¥°￦©¼´©²¨­¸¹¶©·￦Ο‬‬
‫‪￦‬ڻڵڴڶ‪￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸￦Ο￦‬‬
‫‪￦Ϯ·©©￦§³±´¹¸¥¸­³²￦¦©°³»ϯ￦‬ڼڵڴڶ‪￉¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸￦ ￦‬‬
‫‪ￚ³¸¥°￦§³·¸￦³ª￦¦¹­°¨­²«￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪(C)￦‬‬
‫‪￦‬‬
‫‪Months‬‬
‫‪Date‬‬
‫‪Expenditures outstanding‬‬
‫‪￦‬ڼڵڴڶ‪Ζ￦‬ڵ‪￐¥²¹¥¶½￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڽ‪Є‬‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڼڵڴڶ‪Ζ￦‬ڵ‪￐¹°½￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬ں‬
‫‪ￚ³¸¥°￦‬‬
‫ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڴڵ‬
‫‪ￊ­º­¨©￦¦½￦‬‬
‫‪￦ ￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦‬‬
‫‪￦‬‬
‫‪Κ￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪ￓ￦¥²¨￦§¥´­¸¥°­¾©¨￦¦³¶¶³»­²«￦§³·¸￦³ª￦ￖ‬ڽ‪￦³ª￦ￖ‬ڻڵڴڶ‪ￚ³¸¥°￦³ª￦©¼´©²¨­¸¹¶©￦­²￦‬‬
‫‪￦‬‬
‫‪￝©­«¬¸©¨￦¥º©¶¥«©￦¦³¶¶³»­²«￦§³·¸Ό￦‬‬
‫‪￙´©§­ª­§￦¦³¶¶³»­²«·￦‬‬
‫‪ϯ‬ڶڵ‪ϑ‬ڶڵ‪ ¼￦‬ܫڴڵ‪ￓ￦¼￦‬ڶ‪￦￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸ Ϯ‬‬
‫ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦￦ￒ©··Ό￦ￏ²º©·¸±©²¸￦­²§³±©￦‬‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪191‬‬
Chapter 19: Property, Plant and Equipment
ￍ©²©¶¥°￦¦³¶¶³»­²«·Ό￦
￝©­«¬¸©¨￦¥º©¶¥«©￦§¥¶¶½­²«￦¥±³¹²¸￦
ￒ©··Ό￦ￖ¶­²§­´¥°￦¥±³¹²¸￦³ª￦￙´©§­ª­§￦¦³¶¶³»­²«·￦
￝©­«¬¸©¨￦¥º©¶¥«©￦¶©°¥¸©¨￦¸³￦ￍ©²©¶¥°￦¦³¶¶³»­²«·￦
ￓ¹°¸­´°½￦¦½Ό￦￉¥´­¸¥°­¾¥¸­³²￦¶¥¸©￦
ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·ϑ‫ڶڵ‬￦
￝©­«¬¸©¨￦¥º©¶¥«© ¦³¶¶³»­²«￦§³·¸Ό￦
º·Κ￦ￇ§¸¹¥°￦¦³¶¶³»­²«￦§³·¸￦￦
￉¥´­¸¥°­¾¥¦°©￦¦³¶¶³»­²«￦§³·¸￦(lower)￦
￦
Question No. 3
￉³·¸￦³ª￦ￓ¥§¬­²©¶½￦¥²¨￦ￋµ¹­´±©²¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¶¥§¸­³²￦
ￊ©´¶©§­¥¸­³²￦ ￦
￦
￦
(A)￦
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڶڵ‬￦
‫ڶڵ‬ϑ‫ڶڵ‬
‫ڴںڽ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴںڵ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬ϑ‫ڹڵ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
￙￟ￊ￦­·￦‫ڹڵ‬￦½©¥¶·￦¥²¨￦¹·©ª¹°￦°­ª©￦­·￦‫ڹ‬￦½©¥¶·Κ￦
￦
Question No. 4
ￊ©´¶©§­¥¸­³²￦ ¶©±¥­²­²«￦¨©°­º©¶½￦¸¶¹§¯￦Ϯ·©©￦¦©°³»ϯ
ￊ©´¶©§­¥¸­³²￦ ￦³º©¶¬¥¹°©¨￦¨©°­º©¶½￦¸¶¹§¯￦Ϯ·©©￦¦©°³»ϯ￦
ￊ©´¶©§­¥¸­³²￦ ￦²©»￦¨©°­º©¶½￦¸¶¹§¯￦Ϯ·©©￦¦©°³»ϯ￦
ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦³²￦¨©°­º©¶½￦¸¶¹§¯￦
(B)￦
Delivery truck:
￉³·¸￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦³ª￦³º©¶¬¥¹°©¨￦¸¶¹§¯￦
￈¥°¥²§©￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‫ڼ‬Ο‫ڷ‬ϯ￦
ￊ©´¶©§­¥¸­³²￦³²￦¶©±¥­²­²«￦¨©°­º©¶½￦¸¶¹§¯￦
Overhauled delivery truck:
￉³·¸￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯￖ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڼ‬￦¼￦‫ڷ‬ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
ￇ¨¨Ό￦ￕº©¶¬¥¹°­²«￦§³·¸￦
ￇ¨®¹·¸©¨￦§¥¶¶½­²«￦º¥°¹©￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
ￊ­º­¨©￦¦½Ό￦￘©º­·©¨￦¶©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‫ڹ‬￦‫ܩ‬￦‫ڶ‬ϯ￦
ￊ©´¶©§­¥¸­³²￦³²￦³º©¶¬¥¹°©¨￦¨©°­º©¶½￦¸¶¹§¯￦
￦
New Delivery truck:
ￏ²º³­§©￦§³·¸￦
ￌ¶©­«¬¸￦
ￏ²·¸¥°°¥¸­³²￦¥²¨￦¸©·¸­²«￦
ￚ³¸¥°￦§³·¸￦³ª￦²©»￦¨©°­º©¶½￦¸¶¹§¯￦
192
‫ڸڵڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڼںڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڶڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڷڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڻڹ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬￦
‫ڸڵڵ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
‫ڻ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڼ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴںڸ‬Ζ‫ڴڴڼ‬￦
Chapter 19: Property, Plant and Equipment
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦
ￇ²²¹¥°￦¨©´¶©§­¥¸­³²￦
ￓ¹°¸­´°½￦¦½Ό￦ￔ¹±¦©¶￦³ª￦±³²¸¬·￦¹·©¨￦Ϯ￐¹°½￦‫ںڶ‬￦¸³￦ￊ©§©±¦©¶￦‫ڵڷ‬ϯ￦
ￊ©´¶©§­¥¸­³²￦³²￦¶©±¥­²­²«￦¨©°­º©¶½￦¸¶¹§¯￦
￦
Question No. 5
￈©«­²²­²«￦¦¥°¥²§©￦
ￇ¨¨Ό￦ￕº©¶¬¥¹°­²«￦§³·¸￦
ￇ¨¨Ό￦￉³·¸￦³ª￦²©»￦¨©°­º©¶½￦¸¶¹§¯￦
ￇ¨®¹·¸©¨￦§³·¸￦³ª￦¨©°­º©¶½￦¸¶¹§¯￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ‫ڶڷڸ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڼںڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
(C)￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
Question No. 6
ￚ³¸¥°￦©¼´©²¨­¸¹¶©·￦ ￦‫ڻڵڴڶ‬￦
ￚ³¸¥°￦©¼´©²¨­¸¹¶©·￦Ο￦‫ڼڵڴڶ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦¦¹­°¨­²«￦
￦
￦
(A)￦
‫ڼ‬￦
‫ڻڹ‬Ζ‫ڴڴں‬￦
‫ڹ‬ϑ‫ڶڵ‬￦
‫ڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڶڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴںڸ‬Ζ‫ڴڴڼ‬￦
‫ڵ‬Ζ‫ڶڻں‬Ζ‫ڴڴڼ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڶڻڴ‬Ζ‫ڴڴڼ‬￦
‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
￈³¶¶³»­²«￦§³·¸￦¹²¨©¶￦ￖￌ￘￙￦ª³¶￦￙ￓￋ￦­·￦©¼´©²·©¨￦³¹¸¶­«¬¸Κ￦
￦
SUMMARY OF ANSWERS:
1. D
2. C
3. A
4. B
5.
C
6.
A
￦
￦
PROBLEM 19-48 Adjusting Entries
￦
¥Κ￦ ￓ¥§¬­²©￦‫ڵ‬￦
￦
￦
￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«­²²­²«￦
￦
￦
￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«Κ￦Ϯ
￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦Ϯ
￦
￦￦￦￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦
￦
￦
￦
￦
￦
¦Κ￦ ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦
￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«Κ￦Ϯ
￦
￦￦￦￦ￋµ¹­´±©²¸￦ￔ³Κ￦‫ڵ‬￦
￦
￦
￦
￦
￦
￦
￦
￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￦
§Κ￦ ￋµ¹­´±©²¸￦ￔ³Κ￦‫ڶ‬￦
￦
￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«­²²­²«￦
￦
￦
￦
￦
￦
￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«Κ￦σϮ
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦σϮ
￦￦￦￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦
￦
￦
￦
￦
￦
￦
‫ڶڵ‬Ζ‫ڴڴڹ‬￦
‫ڶڵ‬Ζ‫ڴڴڹ‬￦
￦
￦
￦
¨Κ￦ ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ
￦
￦￦￦￦ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦Ϯ
￦
￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«­²²­²«￦
￦
￦
193
￦
￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
Chapter 19: Property, Plant and Equipment
￦
￦
￦
￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦￦￦￦ￋµ¹­´±©²¸￦Ϯ
Ο￦
￦
￦
￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
ªΚ￦
￦
￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«Κ￦
￦￦￦￦ￋµ¹­´±©²¸￦
￦
￦
￦
￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ
￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«­²²­²«￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
©Κ￦ ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦σϮ
Ο￦
Ο￦
￦
￦￦￦￦ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦σϮ
￦
￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«­²²­²«￦σϮ
￦
￦
￦
￦
Ο￦
￦
‫ڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڸ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
194
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
‫ڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڷ‬Ζ‫ڴڴڴ‬￦
Chapter 20: Wasting Assets
CHAPTER 20: WASTING ASSETS
￦
PROBLEM 20--1 Depletion with Change in Estimate
￦
Question No. 1
ￇ§µ¹­·­¸­³²￦§³·¸
ￒ©··Ό￦ￋ·¸­±¥¸©¨￦¶©·­¨¹¥°￦º¥°¹©￦
ￊ©´°©¸¥¦°©￦§³·¸￦³ª￦¸¬©￦²¥¸¹¶¥°￦¶©·³¹¶§©￦
ￊ­º­¨©￦¦½Ό￦ￚ³²·￦©·¸­±¥¸©¨￦¸³￦¦©￦©¼¸¶¥§¸©¨￦
ￊ©´°©¸­³²￦´©¶￦¸³²￦
ￓ¹°¸­´°½￦¦½Ό￦ￚ³²·￦©¼¸¶¥§¸©¨￦ ￦‫ڼڵڴڶ‬￦
￦
￦
(B)￦
ￊ©´°©¸­³²￦ ￦‫ڼڵڴڶ‬￦
￦
Question No. 2
ￇ§µ¹­·­¸­³²￦§³·¸￦
ￒ©··Ό ￇ§§¹±¹°¥¸©¨￦¨©´°©¸­³² ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڽڵڴڶ‬￦
ￊ­º­¨©￦¦½Ό￦ￚ³²·￦©·¸­±¥¸©¨￦¸³￦¦©￦©¼¸¶¥§¸©¨￦
ￊ©´°©¸­³²￦´©¶￦¹²­¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￚ³²·￦©¼¸¶¥§¸©¨￦ ￦‫ڽڵڴڶ‬
ￊ©´°©¸­³²￦ ‫ڽڵڴڶ‬
￦
(C)
￦
￦
PROBLEM 20-2 Depletion with Change in Estimate
ￖ‫ڸںڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
ￖ‫ڸںڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڼ‬Κ‫ڴڶ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڶڷ‬Ζ‫ڴڴڼ‬￦
ￖ‫ڸںڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڷ‬Ζ‫ڴڴڼ‬￦
‫ڵڷڵ‬Ζ‫ڴڴڶ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
ￖ‫ں‬Κ‫ںڹ‬￦
‫ڼ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڶڹ‬Ζ‫ڴڼڸ‬￦
￦
ￇ§µ¹­·­¸­³² §³·¸
ￋ¼´°³¶¥¸­³²￦§³·¸￦
ￏ²¸¥²«­¦°©￦¨©º©°³´±©²¸￦§³·¸￦
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦²¥¸¹¶¥°￦¶©·³¹¶§©￦
ￒ©··Ό ￋ·¸­±¥¸©¨￦¶©·­¨¹¥°￦º¥°¹©
ￚ³¸¥°￦¨©´°©¸¥¦°©￦§³·¸￦³ª￦¸¬©￦²¥¸¹¶¥°￦¶©·³¹¶§©￦
ￊ­º­¨©￦¦½Ό￦ￛ²­¸·￦©·¸­±¥¸©¨￦¸³￦¦©￦©¼¸¶¥§¸©¨￦
ￊ©´°©¸­³²￦´©¶￦¹²­¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￛ²­¸·￦©¼¸¶¥§¸©¨ ª¶³±￦‫ڹڵڴڶ‬￦¸³￦‫ڻڵڴڶ‬
ￊ©´°©¸­³²￦ª¶³±￦‫ڹڵڴڶ‬￦¸³￦‫ڻڵڴڶ‬￦
‫ڼ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڽڶ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڻ‬Κ‫ڹڻڶ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڵڽ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 1
￉³·¸￦³ª￦²¥¸¹¶¥°￦¶©·³¹¶§©￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´°©¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©
ￊ©´°©¸¥¦°©￦§³·¸￦
ￊ­º­¨©￦¦½Ό￦￘©º­·©¨￦¶©±¥­²­²«￦¹²­¸·￦
ￊ©´°©¸­³²￦¶¥¸©￦´©¶￦¹²­¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￛ²­¸·￦©¼¸¶¥§¸©¨ Ο ‫ڼڵڴڶ‬
ￊ©´°©¸­³²￦ ‫ڼڵڴڶ‬
￦
(A)
￦
195
‫ڴڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڵڽ‬Ζ‫ڴڴڴ‬￦
‫ڻڶ‬Ζ‫ڴڽڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ںڶ‬Ζ‫ڴڽڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڶڹ‬Κ‫ڼڽ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ںڽڹ‬Ζ‫ڴڴڴ‬￦
Chapter 20: Wasting Assets
Question No. 2
￉³·¸￦³ª￦²¥¸¹¶¥°￦¶©·³¹¶§©￦
‫ڴڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´°©¸­³²￦Ϯￖ‫ڶ‬Ζ‫ڴڵڽ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦ￖ‫ڴڵ‬Ζ‫ںڽڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڷڵ‬Ζ‫ںڴڹ‬Ζ‫ڴڴڴ‬￦
(A)￦
‫ںڵ‬Ζ‫ڸڽڸ‬Ζ‫ڴڴڴ‬￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￦
￦
￦
PROBLEM 20-3 Depreciation of Movable and Immovable Equipment Useful
Life of the Immovable Equipment is Shorter
￦
Question No. 1
ￇ§µ¹­·­¸­³²￦§³·¸
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￋ¼´°³¶¥¸­³²￦§³·¸￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￏ²¸¥²«­¦°©￦¨©º©°³´±©²¸￦§³·¸￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦²¥¸¹¶¥°￦¶©·³¹¶§©￦
‫ڹڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￋ·¸­±¥¸©¨￦¶©·­¨¹¥°￦º¥°¹©
Ο￦
ￚ³¸¥°￦¨©´°©¸¥¦°©￦§³·¸￦³ª￦¸¬©￦²¥¸¹¶¥°￦¶©·³¹¶§©
‫ڹڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦ￛ²­¸·￦©·¸­±¥¸©¨￦¸³￦¦©￦©¼¸¶¥§¸©¨￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ©´°©¸­³²￦´©¶￦¹²­¸￦
‫ڷ‬Κ‫ڹڻ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￛ²­¸·￦©¼¸¶¥§¸©¨￦ ￦‫ڼڵڴڶ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￊ©´°©¸­³²￦ ‫ڼڵڴڶ‬
￦
(A)
‫ڵ‬Ζ‫ڹڻڼ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
￉³·¸￦³ª￦¸¬©￦±³º¥¦°©￦©µ¹­´±©²¸￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦­²￦½©¥¶·￦
‫ڴڵ‬￦
ￊ©´¶©§­¥¸­³²￦Ο￦‫ڼڵڴڶ‬￦
￦
￦
(A)￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
￉³·¸￦³ª￦¸¬©￦±³º¥¦°©￦©µ¹­´±©²¸￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦­²￦½©¥¶·￦Ϯ·¬³¶¸©¶ϯ￦
‫ڹ‬￦
ￊ©´¶©§­¥¸­³²￦Ο￦‫ڼڵڴڶ‬￦
￦
￦
(A)￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 20-4 Depreciation of Movable and Immovable Equipment - Life of
the Wasting Asset is Shorter
Question No. 1
ￇ§µ¹­·­¸­³²￦§³·¸
ￋ¼´°³¶¥¸­³²￦§³·¸￦
ￏ²¸¥²«­¦°©￦¨©º©°³´±©²¸￦§³·¸￦
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦²¥¸¹¶¥°￦¶©·³¹¶§©￦
ￒ©··Ό￦ￋ·¸­±¥¸©¨￦¶©·­¨¹¥°￦º¥°¹©
ￚ³¸¥°￦¨©´°©¸¥¦°©￦§³·¸￦³ª￦¸¬©￦²¥¸¹¶¥°￦¶©·³¹¶§©￦
ￊ­º­¨©￦¦½Ό￦ￛ²­¸·￦©·¸­±¥¸©¨￦¸³￦¦©￦©¼¸¶¥§¸©¨￦
ￊ©´°©¸­³²￦´©¶￦¹²­¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￛ²­¸·￦©¼¸¶¥§¸©¨￦ ￦‫ڼڵڴڶ‬￦
ￊ©´°©¸­³²￦ ￦‫ڼڵڴڶ‬￦
￦
￦
(A)￦
￦
196
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڹڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Κ‫ڹڻ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڹڻڼ‬Ζ‫ڴڴڴ‬￦
Chapter 20: Wasting Assets
Question No. 2
￉³·¸￦³ª￦¸¬©￦±³º¥¦°©￦©µ¹­´±©²¸￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦­²￦½©¥¶·￦
ￊ©´¶©§­¥¸­³²￦Ο￦‫ڼڵڴڶ‬￦
￦
￦
(A)￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
￉³·¸￦³ª￦¸¬©￦±³º¥¦°©￦©µ¹­´±©²¸￦
ￊ­º­¨©￦¦½Ό￦ￛ²­¸·￦©·¸­±¥¸©¨￦¸³￦¦©￦©¼¸¶¥§¸©¨ Ϯ·¬³¶¸©¶ϯЄ￦
ￊ©´¶©§­¥¸­³²￦¶¥¸©￦´©¶￦¹²­¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￇ§¸¹¥°￦¹²­¸·￦©¼¸¶¥§¸©¨￦
ￊ©´¶©§­¥¸­³²￦Ο￦‫ڼڵڴڶ‬￦
￦
￦
(C)￦
ￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￖΚ‫ڹڶ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
￦
Єￋ·¸­±¥¸©¨￦¹·©ª¹°￦°­ª©￦¹·­²«￦³¹¸´¹¸￦±©¸¬³¨￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦‫ڼ‬￦½©¥¶·￦
￦
￦
PROBLEM 20-5￦Depreciation No Production￦
￦
￉³·¸￦³ª￦­±±³º¥¦°©￦©µ¹­´±©²¸
ￊ­º­¨©￦¦½Ό￦ￛ²­¸·￦©·¸­±¥¸©¨￦¸³￦¦©￦©¼¸¶¥§¸©¨￦
ￊ©´¶©§­¥¸­³²￦´©¶￦¹²­¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￇ§¸¹¥°￦¹²­¸·￦©¼¸¶¥§¸©¨￦ª¶³±￦‫ڹڵڴڶ‬￦¸³￦‫ڻڵڴڶ‬￦
ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬￦
‫ڴڶں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 1
￉³·¸￦³ª￦­±±³º¥¦°©￦©µ¹­´±©²¸￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
￈³³¯￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‫ڹڵ‬￦ ￦‫ڷ‬ϯ￦
ￊ©´¶©§­¥¸­³²￦Ο￦‫ڼڵڴڶ‬￦
￦
(A)
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬￦
‫ڻڼڶ‬Ζ‫ڴڴڹ‬￦
￦
Question No. 2
￉³·¸￦³ª￦­±±³º¥¦°©￦©µ¹­´±©²¸
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￈³³¯￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹²­¸·￦¸³￦¦©￦©¼¸¶¥§¸©¨
ￊ©´¶©§­¥¸­³²￦´©¶￦¹²­¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￇ§¸¹¥°￦¹²­¸·￦©¼¸¶¥§¸©¨￦Ο￦‫ڽڵڴڶ‬￦
ￊ©´¶©§­¥¸­³²￦ ￦‫ڽڵڴڶ‬￦
￦
￦
(A)￦
￦
￦
PROBLEM 20-6 Liquidating Dividends
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڻڷڼ‬Ζ‫ڴڴڹ‬￦
‫ڷ‬Ζ‫ڶںڵ‬Ζ‫ڴڴڹ‬￦
‫ڵ‬Ζ‫ڴڼڷ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Κ‫ڽڶ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڷڸڷ‬Ζ‫ڴڹڻ‬￦
￦
ￇ§§¹±¹°¥¸©¨￦´¶³ª­¸·￦Ο¹²¥´´¶³´¶­¥¸©¨￦￦
ￇ¨¨Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´°©¸­³²￦
ￚ³¸¥°￦
ￒ©··Ό￦￉¥´­¸¥°￦ￒ­µ¹­¨¥¸©¨
￦￦￦￦￦￦￦￦￦￦￦ￊ©´°©¸­³²￦­²￦¸¬©￦©²¨­²«￦­²º©²¸³¶½￦Ϯￖ‫ں‬￦¼￦‫ڴڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￓ¥¼­±¹±￦ￊ­º­¨©²¨￦
￦
￦
(D)￦
197
‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڻ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ںڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
‫ڸڵ‬Ζ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
Chapter 20: Wasting Assets
PROBLEM 20-7
￦
Question No. 1
ￇ§µ¹­·­¸­³²￦§³·¸￦
ￊ­º­¨©￦¦½Ό￦ￚ³²·￦©·¸­±¥¸©¨￦¸³￦¦©￦©¼¸¶¥§¸©¨￦
ￊ©´°©¸­³²￦´©¶￦¸³²￦
ￓ¹°¸­´°½￦¦½Ό￦ￇ§¸¹¥°￦¸³²·￦©¼¸¶¥§¸©¨￦ ￦‫ڼڵڴڶ‬￦
ￊ©´°©¸­³²￦Ο￦‫ڼڵڴڶ‬￦￦
￦
￦
(D)￦
￦
Question No. 2
￉³·¸￦³ª￦ￏ²·¸¥°°¥¸­³²￦
ￊ­º­¨©￦¦½Ό￦ￚ³²·￦©·¸­±¥¸©¨￦¸³￦¦©￦©¼¸¶¥§¸©¨￦
ￊ©´¶©§­¥¸­³²￦´©¶￦¸³²
ￓ¹°¸­´°½￦¦½Ό￦ￇ§¸¹¥°￦¸³²·￦©¼¸¶¥§¸©¨￦ ￦‫ڼڵڴڶ‬￦
ￊ©´¶©§­¥¸­³²￦Ο￦‫ڼڵڴڶ‬￦
￦
￦
(B)￦
￦
Question No. 3
￉³·¸￦³ª￦±­²­²«￦©µ¹­´±©²¸￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦
￦
￦
(A)￦
ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦
￦
Question No. 4
ￇ§µ¹­·­¸­³²￦§³·¸￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￊ©´°©¸­³²￦￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
ￇ¨¨Ό￦ￇ¨¨­¸­³²¥°￦¨©º©°³´±©²¸￦§³·¸￦ ￦‫ڽڵڴڶ‬￦
￘©±¥­²­²«￦¨©´°©¸¥¦°©￦§³·¸￦
ￊ­º­¨©￦¦½Ό￦ￋ·¸­±¥¸©¨￦¸³²·￦¸³￦¦©￦©¼¸¶¥§¸©¨
ￊ©´°©¸­³²￦´©¶￦¸³²￦
ￓ¹°¸­´°½￦¦½Ό￦ￚ³²·￦©¼¸¶¥§¸©¨￦ ￦‫ڽڵڴڶ‬￦
ￊ©´°©¸­³²￦Ο￦‫ڽڵڴڶ‬￦￦
￦
￦
(C)￦
￦
Question No. 5
ￏ²·¸¥°°¥¸­³²￦ϮϮￖ‫ڵ‬Ζ‫ڹڶڽ‬Ζ‫ڴڴڴ‬ϑ‫ڵ‬Κ‫ڵ‬ￓϯ￦¼￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦¸³²·ϯ￦
ￓ­²­²«￦©µ¹­´±©²¸￦Ϯￖ‫ڸ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬ϑ‫ڼ‬ϯ￦
ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦©¼´©²·©￦
￦
(C)￦
￦
SUMMARY OF ANSWERS:
1. D
2. B
3. A
4. C
5.
￦
￦
198
ￖ‫ڽ‬Ζ‫ڹڻڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڼ‬Κ‫ڹڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڶڼ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڹڶڽ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Κ‫ڹڻ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڻڵ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڽ‬Ζ‫ڹڻڴ‬Ζ‫ڴڴڴ‬￦
‫ڹڶڼ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڼ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￖ￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڽ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڵ‬Ζ‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
ￖ￦￦‫ڶںڶ‬Ζ‫ڴڴڹ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
ￖ￦￦‫ڶڵڼ‬Ζ‫ڴڴڹ‬￦
C
Chapter 20: Wasting Assets
PROBLEM 20-8 Cost Of Wasting Asset with Estimated Restoration Cost,
Depletion, Depreciation of Movable and Immovable Equipment
￦
Question No. 1
ￇ§µ¹­·­¸­³²￦§³·¸￦³ª￦¸¬©￦»¥·¸­²«￦¥··©¸·￦
ￇ¨¨Ό￦ￋ¼´°³¶¥¸­³²￦¥²¨￦­²¸¥²«­¦°©￦¨©º©°³´±©²¸￦§³·¸
ￇ¨¨Ό￦ￋ·¸­±¥¸©¨￦¨©§³±±­··­³²­²«￦¥²¨￦¶©·¸³¶¥¸­³²￦§³·¸·￦
ￏ²­¸­¥°￦§³·¸￦
￦
￦
(A)￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬Ζ‫ںڽڵ‬Ζ‫ڵںڵ‬￦
‫ںںڵ‬Ζ‫ںڽڵ‬Ζ‫ڵںڵ‬￦
￦
ￋ·¸­±¥¸©¨￦¶©·¸³¶¥¸­³²￦§³·¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦‫ڵ‬￦ª³¶￦ª³¹¶￦´©¶­³¨·￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦¶©·¸³¶¥¸­³²￦§³·¸
￦
Question No. 2
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦»¥·¸­²«￦¥··©¸·￦
ￊ­º­¨©￦¦½Ό￦ￋ·¸­±¥¸©¨￦¹²­¸·￦¸³￦¦©￦©¼¸¶¥§¸©¨￦
ￊ©´°©¸­³²￦´©¶￦¹²­¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￛ²­¸·￦©¼¸¶¥§¸©¨
ￊ©´°©¸­³²￦©¼´©²·© ￦‫ڼڵڴڶ‬￦
(B)
￦
Question No. 3
￉³·¸￦³ª￦¸¬©￦±³º¥¦°©￦©µ¹­´±©²¸￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦
ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦
￦
￦
(A)￦
￦
Question No. 4
￉³·¸￦³ª￦¸¬©￦±³º¥¦°©￦©µ¹­´±©²¸￦
ￊ­º­¨©￦¦½Ό￦ￛ²­¸·￦©·¸­±¥¸©¨￦¸³￦¦©￦©¼¸¶¥§¸©¨￦Ϯ·¬³¶¸©¶ϯ￦
ￊ©´¶©§­¥¸­³²￦¶¥¸©￦´©¶￦¹²­¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￛ²­¸·￦©¼¸¶¥§¸©¨
ￊ©´°©¸­³²￦©¼´©²·©￦ ￦‫ڼڵڴڶ‬￦
￦
(B)￦
ￖ￦‫ڶڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڹڹڸڷڵڴڷڼں‬￦
ￖ￦￦￦￦‫ڼ‬Ζ‫ںڽڵ‬Ζ‫ڵںڵ‬￦
‫ںںڵ‬Ζ‫ںڽڵ‬Ζ‫ڵںڵ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڷڵ‬Κ‫ڹڼ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڶڶ‬Ζ‫ڽڹڵ‬Ζ‫ڼڼڸ‬￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڹڻ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
Єￋ·¸­±¥¸©¨￦¹·©ª¹°￦°­ª©￦¹·­²«￦³¹¸´¹¸￦±©¸¬³¨￦Ϯ‫ڶڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦‫ڼ‬￦½©¥¶·￦
￦
Question No. 5
Date
Interest ￦expense
Present value
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬
‫ڼ‬Ζ‫ںڽڵ‬Ζ‫ڵںڵ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
819,616 (A)
‫ڽ‬Ζ‫ڹڵڴ‬Ζ‫ڼڻڻ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڵڴڽ‬Ζ‫ڼڻڹ‬￦￦
‫ڽ‬Ζ‫ڻڵڽ‬Ζ‫ڹڹڷ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڵڽڽ‬Ζ‫ںڷڻ‬￦
‫ڴڵ‬Ζ‫ڽڴڽ‬Ζ‫ڵڽڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦
‫ڵ‬Ζ‫ڴڽڴ‬Ζ‫ڽڴڽ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. A
2. B
3. A
4. B
5.
A
￦
199
Chapter 20: Wasting Assets
PROBLEM 20-9 Cost Of Wasting Asset with Estimated Restoration Cost,
Depletion, Depreciation of Movable and Immovable Equipment
￦
Question No. 1
ￇ§µ¹­·­¸­³²￦§³·¸￦³ª￦¸¬©￦»¥·¸­²«￦¥··©¸·￦
ￇ¨¨Ό￦ￋ¼´°³¶¥¸­³²￦¥²¨￦­²¸¥²«­¦°©￦¨©º©°³´±©²¸￦§³·¸
ￇ¨¨Ό￦ￋ·¸­±¥¸©¨￦¨©§³±±­··­³²­²«￦¥²¨￦¶©·¸³¶¥¸­³²￦§³·¸·￦
ￏ²­¸­¥°￦§³·¸￦
￦
￦
(A)￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڹڹڷ‬Ζ‫ڵڼڵ‬￦
‫ڶڷڵ‬Ζ‫ڹڹڷ‬Ζ‫ڵڼڵ‬￦
￦
ￋ·¸­±¥¸©¨￦¶©·¸³¶¥¸­³²￦§³·¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦‫ڵ‬￦ª³¶￦ª³¹¶￦´©¶­³¨·￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦¶©·¸³¶¥¸­³²￦§³·¸
￦
Question No. 2
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦»¥·¸­²«￦¥··©¸·￦
ￊ­º­¨©￦¦½Ό￦ￋ·¸­±¥¸©¨￦¹²­¸·￦¸³￦¦©￦©¼¸¶¥§¸©¨￦
ￊ©´°©¸­³²￦´©¶￦¹²­¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￛ²­¸·￦©¼¸¶¥§¸©¨
ￊ©´°©¸­³²￦©¼´©²·© ￦‫ڼڵڴڶ‬￦
(B)
￦
Question No. 3
￉³·¸￦³ª￦¸¬©￦±³º¥¦°©￦©µ¹­´±©²¸￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦
ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦
￦
￦
(A)￦
￦
Question No. 4
￉³·¸￦³ª￦¸¬©￦±³º¥¦°©￦©µ¹­´±©²¸￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦
ￊ©´¶©§­¥¸­³²￦ ￦‫ڼڵڴڶ‬￦
￦
￦
(A)￦
￦
Question No. 5
Date
Interest expense
Present value
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ں‬Ζ‫ڹڹڷ‬Ζ‫ڵڼڵ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڶںڻ‬Ζ‫ڶڶں‬￦(A)￦
‫ڻ‬Ζ‫ڻڵڵ‬Ζ‫ڶڴڼ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڸڹڼ‬Ζ‫ںڷڵ‬￦
‫ڻ‬Ζ‫ڵڻڽ‬Ζ‫ڽڷڽ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ںڹڽ‬Ζ‫ڷڷں‬￦
‫ڼ‬Ζ‫ڼڶڽ‬Ζ‫ڵڻڹ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦
‫ڵ‬Ζ‫ڵڻڴ‬Ζ‫ڽڶڸ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. A
2. B
3. A
4. A
5.
A
￦
200
ￖ￦￦￦‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڼڻڴڼڵڹڹڷں‬￦
ￖ￦￦￦￦￦‫ں‬Ζ‫ڹڹڷ‬Ζ‫ڵڼڵ‬￦
‫ڶڷڵ‬Ζ‫ڹڹڷ‬Ζ‫ڵڼڵ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵڵ‬Κ‫ڷڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڻڵ‬Ζ‫ڻڸں‬Ζ‫ڻڹڷ‬￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ں‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
Chapter 21: Investment Property
CHAPTER 21: INVESTMENT PROPERTY
￦
PROBLEM 21-1: Classification Issue
￦
Question No. 1
ￌ¥¶±­²«￦ °¥²¨￦ »¥·￦ ´¹¶§¬¥·©¨￦ ª³¶￦ ­¸·￦ ­²º©·¸±©²¸￦ ´³¸©²¸­¥°Κ￦
ￖ°¥²²­²«￦ ´©¶±­··­³²￦ ¬¥·￦ ²³¸￦ ¦©©²￦ ³¦¸¥­²©¨￦ ª³¶￦ ¦¹­°¨­²«￦
§³²·¸¶¹§¸­³²·￦³ª￦¥²½￦¯­²¨Κ￦
ￇ￦¦¹­°¨­²«￦¸¬¥¸￦­·￦¬©°¨￦¹²¨©¶￦±­¼©¨￦¹·©Ή￦half ­·￦¸³￦©¥¶²￦¶©²¸¥°·￦
ￇ￦¦¹­°¨­²«￦°©¥·©¨￦¸³￦¥²￦¥··³§­¥¸©￦¹²¨©¶￦¥²￦³´©¶¥¸­²«￦°©¥·©￦
ￚ³¸¥°￦­²º©·¸±©²¸￦´¶³´©¶¸½￦
￦
(D)￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴںڼ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڶں‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
ￇ￦²©»￦³ªª­§©￦¦¹­°¨­²«￦¹·©¨￦¦½￦³²©￦³ª￦­¸·￦·¹¦·­¨­¥¶­©·￦¥·￦­¸·￦¬©¥¨￦
³ªª­§©￦»¬­§¬￦»¥·￦´¹¶§¬¥·©¨￦·´©§­ª­§¥°°½￦­²￦¸¬©￦§©²¸©¶￦³ª￦ￓ¥¯¥¸­￦
￉­¸½￦­²￦³¶¨©¶￦¸³￦©¼´°³­¸￦­¸·￦§¥´­¸¥°￦«¥­²·￦´³¸©²¸­¥°Κ￦
ￕ»²©¶Ο³§§¹´­©¨￦´¶³´©¶¸­©·￦
￈¹­°¨­²«·￦ ³§§¹´­©¨￦ ¦½￦ ©±´°³½©©·Ζ￦ ­²§°¹¨­²«￦ ￓ·Κ￦ ￓ¹²¨¥￦ ￦ ¸¬©￦
¥§§³¹²¸¥²¸Κ￦ ￚ¬©￦ ©±´°³½©©·￦ ´¥½·￦ ¶©²¸￦ ³²￦ ¸¬©￦ ¦¹­°¨­²«￦ ¸¬©½￦
³§§¹´­©¨￦
ￇ￦ ¦¹­°¨­²«￦ ³§§¹´­©¨￦ ¦½￦ ©±´°³½©©·Ζ￦ ¸¬©￦ ©±´°³½©©·￦ ¨³￦ ²³¸￦ ´¥½￦
±¥¶¯©¸￦¶©²¸￦³²￦¸¬©￦¦¹­°¨­²«￦¸¬©½￦³§§¹´­©¨Κ￦
ￇ￦ ¦¹­°¨­²«￦ ¸¬¥¸￦ ­·￦ ¬©°¨￦ ¹²¨©¶￦ ±­¼©¨￦ ¹·©Ή￦ half￦ ³ª￦ ­¸￦ ­·￦ ³»²©¶Ο
³§§¹´­©¨￦￦
ￇ￦´¶³´©¶¸½￦»¬©¶©­²￦·­«²­ª­§¥²¸￦¥²§­°°¥¶½￦·©¶º­§©·￦¥¶©￦´¶³º­¨©¨￦
¸³￦³§§¹´¥²¸·￦
ￒ¥²¨￦¥²¨￦¦¹­°¨­²«￦°©¥·©¨￦¸³￦¥￦·¹¦·­¨­¥¶½￦
ￇ￦²©»￦±¥§¬­²©￦°©¥·©¨￦¸³￦¥²³¸¬©¶￦¥··³§­¥¸©￦¹²¨©¶￦¥²￦³´©¶¥¸­²«￦
°©¥·©￦
ￇ￦ ¦¹­°¨­²«￦ ¸¬¥¸￦ ­·￦ ¦©­²«￦ §³²·¸¶¹§¸©¨￦ ª³¶￦ ª¹¸¹¶©￦ ¹·©￦ ¥·￦
¥¨±­²­·¸¶¥¸­³²￦¦¹­°¨­²«Κ￦
ￚ³¸¥°￦ￖￖￋ￦
￦
￦
￦
(B)￦
Question No. 3
ￇ￦´¶³´©¶¸½￦¸¬¥¸￦­·￦­²￦¸¬©￦´¶³§©··￦³ª￦§³²·¸¶¹§¸­³²￦ª³¶￦·¥°©￦
ￇ￦´¶³´©¶¸½￦­²¸©²¨©¨￦ª³¶￦·¥°©￦­²￦¸¬©￦³¶¨­²¥¶½￦§³¹¶·©￦³ª￦¦¹·­²©··￦
ￚ³¸¥°￦­²º©²¸³¶­©·￦
￦
￦
(C)￦
Question No. 4
(C)
SUMMARY OF ANSWERS:
1. D
2. B
3. C
Question No. 5
4.
C
201
5.
(C)
C
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴںڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڴںڼ‬Ζ‫ڴڴڴ‬￦
‫ڴںڽ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڷڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڻڼ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Ζ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
Chapter 21: Investment Property
PROBLEM 21-2: Classification Issue
￦
Question No. 1 ￙©´¥¶¥¸©￦­ª￦´³¶¸­³²·￦§¥²￦¦©￦·³°¨￦or °©¥·©¨￦³¹¸￦·©´¥¶¥¸©°½Κ￦(C)
Question No. 2
(A)
Question No. 3
(B)
Question No. 4
(C)
PROBLEM 21-3: Ancillary services
￦
Question No. 1
(C)
Question No. 2
￦
￦
PROBLEM 21-4: Intracompany rentals
(D)
￦
Question No. 1
(B)
Question No. 2
(D)
￦
￦
PROBLEM 21-5: Initial measurement - Investment property leased under
finance lease
￦
ￒ³»©¶￦³ª￦ª¥­¶￦º¥°¹©￦³¶￦´¶©·©²¸￦º¥°¹©￦³ª￦±­²­±¹±￦°©¥·©￦´¥½±©²¸·Κ￦
￦
Suggested answer: (B)
￦
￦
PROBLEM 21-6: Subsequent measurement: Cost model vs Fair value model
￦
SUMMARY OF ANSWERS:
1. D
2. B
3. D
4. B
5.
D
6.
￦
￦
PROBLEM 21-7: Transfer from PPE to Investment Property
Cost model
A
Fair value vs
￦
Question No. 1
(D)
ￔ³￦«¥­²￦³¶￦°³··￦­·￦¶©§³«²­¾©¨￦­ª￦¸¬©￦¸¶¥²·ª©¶￦­·￦±¥¨©￦¥¸￦§³·¸￦±³¨©°Κ￦
￦
Question No. 2
(D)
ￔ³￦«¥­²￦³¶￦°³··￦­·￦¶©§³«²­¾©¨￦­ª￦¸¬©￦¸¶¥²·ª©¶￦­·￦±¥¨©￦¥¸￦§³·¸￦±³¨©°Κ￦
￦
Question No. 3 and 4
ￌ¥­¶￦º¥°¹©￦¨¥¸©￦³ª￦¸¶¥²·ª©¶￦
￦
￦
‫ڴڼ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦ ￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦ ￦ￕ￉ￏ￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ ￚ¶¥²·ª©¶￦ ³ª￦ ¶©º¥°¹¥¸­³²￦ ·¹¶´°¹·￦ ¸³￦ ￘ϑￋ￦ ¥·￦ ¥￦ ¶©·¹°¸￦ ³ª￦
￦
¶©§°¥··­ª­§¥¸­³²￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
202
Chapter 21: Investment Property
ￍ¥­²￦Ϯ°³··ϯ￦³²￦¸¶¥²·ª©¶￦
￦
(D)￦
￦
￦
SUMMARY OF ANSWERS:
1. D
2. D
3. D
4. D
￦
￦
PROBLEM 21-8: Transfer from inventory to investment property
value vs Cost model
Fair
￦
Question No. 1
￉³·¸
(B)
Ο￦
￦
‫ڶ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￒ³»©¶￦³ª￦§³·¸￦¥²¨￦²©¸￦¶©¥°­¾¥¦°©￦º¥°¹©￦
￦
￦
Question No. 2
(B)
ￚ¬©￦­²­¸­¥°￦§¥¶¶½­²«￦¥±³¹²¸￦¹²¨©¶￦¸¬©￦²©»￦§°¥··­ª­§¥¸­³²￦­·￦¸¬©￦´¶©º­³¹·￦§¥¶¶½­²«￦
￦
Question No. 3
(D)
ￔ³￦«¥­²￦³¶￦°³··￦­·￦¶©§³«²­¾©¨￦­ª￦¸¬©￦¸¶¥²·ª©¶￦­·￦±¥¨©￦¥¸￦§³·¸￦±³¨©°Κ￦
Question No. 4
(A)
￦
Question No. 5
(A)
ￌ¥­¶￦º¥°¹©￦¥¸￦¸¬©￦¨¥¸©￦³ª￦¸¶¥²·ª©¶
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦
ￍ¥­²￦³²￦¸¶¥²·ª©¶￦
‫ڶ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 21-9: Derecognition of investment property
Model
Fair value vs Cost
￦
Question No. 1
ￍ¶³··￦·©°°­²«￦´¶­§©
ￒ©··Ό￦ￊ­·´³·¥°￦§³·¸￦
ￔ©¸￦·©°°­²«￦´¶­§©￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦ ￦
ￍ¥­²￦³²￦·¥°©
(D)￦
￦
Question No. 2
ￍ¶³··￦·©°°­²«￦´¶­§©￦
ￒ©··Ό￦ￊ­·´³·¥°￦§³·¸￦
ￔ©¸￦·©°°­²«￦´¶­§©￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڹڵڴڶ‬￦Ϯª¥­¶￦º¥°¹©ϯ￦
ￍ¥­²￦³²￦·¥°©
(C)￦
203
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڻڼ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڻڼ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڹڸ‬Ζ‫ڴڴڴ‬
‫ڴڶڸ‬Ζ‫ڴڴڴ‬
‫‪Chapter 21: Investment Property‬‬
‫‪PROBLEM 21-10￦‬‬
‫‪￦‬‬
‫‪Question No. 1‬‬
‫‪￉³·¸￦‬‬
‫‪ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©￦‬‬
‫¸·‪ￊ©´¶©§­¥¦°©￦§³‬‬
‫‪ￊ­º­¨©¨￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦‬‬
‫‪ￇ²²¹¥°￦¨©´¶©§­¥¸­³²￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦ￓ³²¸¬·￦³¹¸·¸¥²¨­²«￦‬‬
‫‪￦‬‬
‫‪(D)￦‬‬
‫‪￦‬ڶڵڴڶ‪ￊ©´¶©§­¥¸­³²￦ ￦‬‬
‫‪￦‬‬
‫‪Question No. 2‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‬
‫ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڷڵ‬
‫‪￦½©¥¶·￦‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‪Ζ‬ڵ‬
‫‪￦‬ڶڵ‪ϑ‬ڼ‬
‫‪￦‬ڻںں‪Ζ‬ںںڼ‪￦￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڸ‬
‫‪￦‬‬
‫‪(A)￦‬‬
‫‪Question No. 3‬‬
‫¸·‪￉³‬‬
‫‪ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦‬‬
‫‪￉¥¶¶½­²«￦º¥°¹©Ζ￦¦©ª³¶©￦­±´¥­¶±©²¸￦‬‬
‫‪ￏ±´¥­¶±©²¸￦°³··￦‬‬
‫ڸڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ ‪￉¥¶¶½­²«￦º¥°¹©Ζ￦¥ª¸©¶￦­±´¥­¶±©²¸￦Ο‬‬
‫‪ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©￦‬‬
‫‪ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦‬‬
‫‪ϯ￦‬ڶڷ‪￦ ￦‬ڴڶڵ‪ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‬‬
‫·¬¸‪ￓ¹°¸­´°½￦¦½Ό￦ￔ¹±¦©¶￦³ª￦±³²‬‬
‫‪ Ϯ¸³￦￙￉ￏϯ￦‬ڹڵڴڶ‪ￊ©´¶©§­¥¸­³²￦ ￦‬‬
‫)‪(B‬‬
‫‪￦‬ڻںں‪Ζ‬ںںڸ‪Ζ‬ڷ‬
‫‪￦‬ڷڷڷ‪Ζ‬ڷڷڹ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڸ‬
‫ڷڷڷ‪Ζ‬ڷڹڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬ڷڷڷ‪Ζ‬ڷڹڴ‪Ζ‬ڽ‬
‫‪￦±³²¸¬·￦‬ڼڼ‬
‫ڶڵ‬
‫ڹڸڹ‪Ζ‬ڸڷڶ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬ڻںں‪Ζ‬ںںڸ‪Ζ‬ڷ‬
‫ڷڷڷ‪Ζ‬ڷڷڹ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڸ‬
‫‪￦‬ڷڷڷ‪Ζ‬ڷڹڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڹڸڹ‪Ζ‬ڸڷڶ‪Ζ‬ڵ‬
‫ڼڼڻ‪Ζ‬ڼڶڴ‪Ζ‬ڵ‬
‫‪￦‬ڼڼڻ‪Ζ‬ڼڶڴ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڶ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڽ‬
‫‪￦‬‬
‫‪ￏ±´¥­¶±©²¸￦°³··￦‬‬
‫‪ￚ³¸¥°￦¥±³¹²¸￦¸³￦￙￉ￏ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Ο￦‬‬
‫‪Question No. 4‬‬
‫‪￉³·¸￦‬‬
‫‪ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦‬‬
‫¸‪￉¥¶¶½­²«￦º¥°¹©Ζ￦¦©ª³¶©￦­±´¥­¶±©²‬‬
‫‪ￏ±´¥­¶±©²¸￦°³··￦‬‬
‫‪￦‬ڸڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‪￉¥¶¶½­²«￦º¥°¹©Ζ￦¥ª¸©¶￦­±´¥­¶±©²¸￦Ο￦‬‬
‫ڹڵڴڶ‪ￊ©´¶©§­¥¸­³²￦Ο￦‬‬
‫‪Ο￦‬‬
‫ںڵڴڶ‪ￊ©´¶©§­¥¸­³²￦ ￦‬‬
‫‪Ο‬‬
‫ںڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڴڵ‪￉¥¶¶½­²«￦º¥°¹©Ζ￦‬‬
‫‪Ο￦‬‬
‫‪￦‬ںڵڴڶ‪ￊ©´¶©§­¥¸­³²￦ ￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڽڻ‪Ζ‬ڻ ‪￦Ο￦‬ڴڴڴ‪Ζ‬ڴڹڴ‪Ζ‬ڴڵ ‪ￍ¥­²￦³²￦¸¶¥²·ª©¶￦Ϯ‬‬
‫‪ￛ²¶©¥°­¾©¨￦ «¥­²￦ Ο￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڹڴ‪Ζ‬ڴڵ‬
‫‪ￚ³¸¥°￦¥±³¹²¸￦¸³￦￙￉ￏ‬‬
‫)‪(A‬‬
‫‪204‬‬
Chapter 21: Investment Property
Question No. 5
ￌ¥­¶￦º¥°¹©￦Ο￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
ￌ¥­¶￦º¥°¹©￦Ο￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ںڵڴڶ‬￦
ￍ¥­²￦³²￦§¬¥²«©￦­²￦ª¥­¶￦º¥°¹©￦
Question No. 6
￘©§°¥··­ª­§¥¸­³²￦°³··Ό￦
￦￦ￌ¥­¶￦º¥°¹©￦Ο￦‫ڹڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬
￦￦￉¥¶¶½­²«￦º¥°¹©Ζ￦‫ڹڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
ￊ©´¶©§­¥¸­³²￦Ο￦‫ڼڵڴڶ‬￦
ￚ³¸¥°￦ ￦
￦
￦
‫ڵڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
(B)￦
￦￦‫ڽ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڵڵ‬Ζ‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
￦
Ο￦
(A)￦
￦
‫ڶ‬Ζ‫ڶڶڷ‬Ζ‫ڶڶڶ‬￦
￦
PROBLEM 21-11 Various investments
No. of
shares
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
Cost per
share
‫ڵڶ‬￦
￦
‫ڼ‬Κ‫ڸ‬￦
Date
‫ڵ‬ϑ‫ڵ‬￦
‫ڷ‬ϑ‫ڵ‬￦·¸³§¯￦·´°­¸￦￦
ￚ³¸¥°￦Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڹ‬ϑ‫ڶ‬ϯ￦
‫ڵڵ‬ϑ‫ڵ‬￦ ￙´©§­¥°￦ ¥··©··±©²¸￦ Ϯ ‫ڵ‬Κ‫ڴں‬￦ ¼￦
‫ڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
ￚ³¸¥°￦
25,000
￦
Question No. 1
￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©
ￛ²¶©¥°­¾©¨￦«¥­²Οￕ￉ￏ￦
￦
￦
(D)￦
￦
Question No. 2
￦¹²¨©¶￦
￈¶
ￕ´©¶¥¸­²«￦©¼´©²·©￦³º©¶Ζ￦ￔￏ￦¹²¨©¶￦Ϯ ‫ڵ‬Κ‫ڴں‬￦¼￦‫ڹڶ‬Ζ‫ڴڴڴ‬￦·¬¥¶©·ϯ
ￔ©¸￦­²§³±©￦¹²¨©¶·¸¥¸©¨￦ ￦
￦
(B)￦
￦
‫ڴڵ‬￦
Question No. 3
ￔ©¸￦­²§³±©￦³ª￦¥··³§­¥¸©￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¦©ª³¶©￦¥¨®¹·¸±©²¸￦
ￒ©··Ό￦ￛ²¶©¥°­¾©¨￦«¥­²￦³²￦¨³»²·¸¶©¥±￦·¥°©￦³ª￦ￖￖￋ￦
Ο￦
‫ڸ‬ϑ‫ڹ‬σ￦
ￒ©··Ό￦ ￛ²¶©¥°­¾©¨￦ ´¶³ª­¸￦ ³²￦ ¹´·¸¶©¥±￦ ·¥°©￦ ³ª￦ ­²º©²¸³¶½￦
￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦¥ª¸©¶￦¥¨®¹·¸±©²¸￦ (C)￦
￦
205
Total
Cost
￦￦‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
￦￦‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦￦‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
Ϯ ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڷ‬￦
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦￦‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
Chapter 21: Investment Property
Question No. 4
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦ ‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ο￦‫ڼڵڴڶ‬￦Ϯ·©©￦ￔ³Κ￦‫ڷ‬ϯ￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦Ο‫ڼڵڴڶ‬￦Ϯ‫ܫڴڷ‬￦¼￦ ‫ڴڴڼ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ¨¨Ό￦￙¬¥¶©￦­²￦¸¬©￦¸¶¥²·°¥¸­³²￦«¥­²￦Ϯ‫ܫڴڷ‬￦¼￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ
￉¥¶¶½­²«￦º¥°¹©￦ ‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
(B)￦
￦
Question No. 5
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ο￦‫ڼڵڴڶ‬￦Ϯ·©©￦ￔ³Κ￦‫ڷ‬ϯ￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦Ο‫ ڼڵڴڶ‬Ϯ‫ܫڴڷ‬￦¼￦ ‫ڴڴڼ‬Ζ‫ڴڴڴ‬ϯ
ￇ¨¨Ό￦￙¬¥¶©￦­²￦¸¬©￦¸¶¥²·°¥¸­³²￦«¥­²￦Ϯ‫ܫڴڷ‬￦¼￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦«³³¨»­°°￦Ϯ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
(C)￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڵں‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڽڹ‬Ζ‫ڴڴڴ‬￦
￦
Note:￦ ￛ²¨©¶￦ ￖￌ￘￙￦ª³¶￦￙ￓￋ·Ζ￦ￏ²¸¥²«­¦°©￦ￇ··©¸·￦ ¥²¨￦ￍ³³¨»­°°￦ ­·￦ ¥±³¶¸­¾©¨￦³º©¶￦
¸¬©­¶￦ ¹·©ª¹°￦ °­ª©Κ￦ ￏª￦ ¥²￦ ©²¸­¸½￦ §¥²²³¸￦ ¨©¸©¶±­²©￦ ¶©°­¥¦°½￦ ¸¬©￦ ¹·©ª¹°￦ °­ª©Ζ￦ ­¸￦ ­·￦
¥··¹±©¨￦¸³￦¦©￦‫ڴڵ‬￦½©¥¶·Κ￦
￦
Question No. 6
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￌ¥­¶￦º¥°¹©￦³ª￦¦¹­°¨­²«￦ￇ￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￛ²¶©¥°­¾©¨￦«¥­²￦Ο￦ￖ̲ￒ￦ ￦
(B)￦
￦￦￦‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. D
2. B
3. C
4. B
5.
C
6.
B
206
Chapter 23: Intangible Assets
CHAPTER 23: INTANGIBLE ASSETS
￦
PROBLEM 23-1 Research and Development Cost
￦
￉³·¸￦³ª￦¥§¸­º­¸­©·￦¥­±©¨￦¥¸￦³¦¸¥­²­²«￦²©»￦¯²³»°©¨«©￦
ￓ¥¶¯©¸­²«￦¶©·©¥¶§¬￦¸³￦·¸¹¨½￦§³²·¹±©¶￦¸¥·¸©·￦
￉³·¸￦ ³ª￦ ¨©º©°³´­²«￦ ¥²¨￦ ´¶³¨¹§­²«￦ ¥￦ ´¶³¸³¸½´©￦
±³¨©°￦
￉³·¸￦ ³ª￦ ¸©·¸­²«￦¸¬©￦´¶³¸³¸½´©￦ ±³¨©°￦ ª³¶￦·¥ª©¸½￦ ¥²¨￦
©²º­¶³²±©²¸¥°￦ª¶­©²¨°­²©··￦
￉³·¸￦ ¶©º­·­²«￦ ¨©·­«²·￦ ª³¶￦ ª°¥»·￦ ­²￦ ¸¬©￦ ´¶³¸³¸½´©￦
±³¨©°￦
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￘̲ￊ￦´¶³®©§¸·￦
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￦
207
R&D
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
Ο￦
Others
Ο￦
‫ںڵ‬Ζ‫ڴڴڴ‬
‫ڷڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
Ο￦
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‫ڼڵ‬Ζ‫ڴڴڴ‬￦
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‫ڶڷ‬Ζ‫ڴڴڴ‬￦
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‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڵڸ‬Ζ‫ڴڴڶ‬￦
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‫ںڽ‬Ζ‫ڴڴڴ‬￦
1,306,200
(A)
Ο￦
‫ڵ‬Ζ‫ڷڶڶ‬Ζ‫ڴڴڹ‬￦
Chapter 23: Intangible Assets
PROBLEM 23-2 Research and Development
2016
2017
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‫ڴڸ‬Ζ‫ڴڴڴ‬Є￦ ￦
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2018
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
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2017
2018
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‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦ (C)
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￦
PROBLEM 23-3 Research and Development
￦
Question No. 1
￙¹¦·©µ¹©²¸￦©¼´©²¨­¸¹¶©￦³² research￦
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(A)￦
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Question No. 2
ￇ§µ¹­·­¸­³²￦§³·¸￦³ª￦¶©·©¥¶§¬￦¥²¨￦¨©º©°³´±©²¸￦
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(A)￦
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PROBLEM 23-4 Issuance of Treasury Shares￦
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￉³·¸￦Ϯ ‫ڴڵڵ‬￦¼￦‫ڶ‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦ 220,000￦
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(D)￦
208
Chapter 23: Intangible Assets
PROBLEM 23-5 Change in Estimate￦
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￉¥¶¶½­²«￦º¥°¹©Ζ￦‫ڵ‬ϑ‫ڵ‬ϑ‫ڻڵڴڶ‬￦
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(A)￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴںڶ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬￦
‫ڶڷ‬Ζ‫ڴڴڹ‬￦
PROBLEM 23-6 Trademark
￦
￙­²§©￦ ¸¬©￦ ¸¶¥¨©±¥¶¯￦ ­·￦ §³²·­¨©¶©¨￦ ¸³￦ ¬¥º©￦ ¥²￦ ­²¨©ª­²­¸©￦ ¹·©ª¹°￦ °­ª©Ζ￦ ­¸￦ ­·￦ ³²°½￦
·¹¦®©§¸￦¸³￦­±´¥­¶±©²¸￦¥²¨￦²³¸￦¥±³¶¸­¾©¨Κ￦ￎ©²§©￦¸¬©￦¥±³¹²¸￦¸³￦¦©￦¶©´³¶¸©¨￦­²￦­¸·￦
ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦￙ￌￖ￦­·￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬Κ￦
(A)￦
￦
￦
PROBLEM 23-7 Franchise￦
￦
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ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²·¸¥°°±©²¸￦¶©§©­º¥¦°©￦ϮЄ‫ڶ‬Κ‫¼ڵڽ‬￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ
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(D)￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڵڽ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڵڽ‬Ζ‫ڴڴڴ‬￦
￦
Єￚ¬©￦´¶©·©²¸￦º¥°¹©￦ª¥§¸³¶￦­·￦¸¬©￦´¶©·©²¸￦º¥°¹©￦³ª￦³¶¨­²¥¶½￦¥²²¹­¸½￦¹·­²«￦‫ܫڸڵ‬￦ª³¶￦
‫ڸ‬￦´©¶­³¨·Κ￦
￦
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PROBLEM 23-8 Leasehold Improvement￦
￦
‫ڶ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڹڶڴ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦³ª￦¸¬©￦­±´¶³º©±©²¸￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ ‫ڶ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڵ‬Єϯ￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬￦ ￦
￦
(B)￦
￦
Є￙¬³¶¸©¶￦³ª￦¹·©ª¹°￦°­ª©￦³ª￦‫ڴڵ‬￦½©¥¶·￦¥²¨￦©¼¸©²¨©¨￦°©¥·©￦¸©¶±￦Ϯ‫ڶڵ‬￦ ￦‫ڷ‬￦‫ܩ‬￦‫ں‬ϯ￦‫ܥ‬￦‫ڹڵ‬Κ￦
￦
￦
PROBLEM 23-9 Goodwill￦
￦
‫ںڵڴڶ‬￦
‫ڻڵڴڶ‬￦
‫ڼڵڴڶ‬￦
ￚ³¸¥°￦
ￊ­º­¨©￦¦½Ό￦ￔ¹±¦©¶￦³ª￦´©¶­³¨·￦
ￇº©¶¥«©￦
Net income
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬￦
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
Net assets
‫ڷ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬￦
‫ڸ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
ￇº©¶¥«©￦©¥¶²­²«·￦Ϯ·©©￦¸¥¦°©￦¥¦³º©ϯ￦
ￒ©··Ό￦ￔ³¶±¥°￦©¥¶²­²«·￦Ϯ ‫ڸ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڶ‬ϯ￦
ￇº©¶¥«©￦©¼§©··￦©¥¶²­²«·￦
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209
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
‫ܫڹڶ‬￦
Chapter 23: Intangible Assets
ￍ³³¨»­°°￦
ￇ¨¨Ό￦ￌ¥­¶￦º¥°¹©￦³ª￦²©¸￦¥··©¸￦¥§µ¹­¶©¨￦
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(A)￦
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PROBLEM 23-10 Internally Developed Computer Software Cost￦
￦
Question No. 1
ￕ¸¬©¶￦ §³¨­²«￦ §³·¸·￦ ¥ª¸©¶￦ ©·¸¥¦°­·¬±©²¸￦ ³ª￦ ¸©§¬²³°³«­§¥°￦
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￦
(A)￦
￦
Question No. 2
ￊ¹´°­§¥¸­³²￦ ³ª￦ §³±´¹¸©¶￦ ·³ª¸»¥¶©￦ ¥²¨￦ ¸¶¥­²­²«￦ ±¥¸©¶­¥°·￦ ª¶³±￦
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ￖ¥§¯¥«­²«￦´¶³¨¹§¸￦
ￚ³¸¥°￦ￏ²º©²¸³¶­¥¦°©￦￉³·¸￦ ￦
￦
(A)￦
￦
Question No. 3
ￚ³¸¥°￦￙³ª¸»¥¶©￦￉³·¸
ￓ¹°¸­´°½￦¦½Ό￦Ϯ ‫ڴڵ‬ￓ￦ϑ￦ ‫ڴڸ‬ￓϯ￦
ￇ±³¶¸­¾¥¸­³²￦ ￦
￦
￦
(A)￦
￦
SUMMARY OF ANSWERS:
1. A
2. A
3. A
￦
￦
PROBLEM 23-11 Purchased computer software￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڹڶ‬￦
￦￦￦‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
￦
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(D)￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڻڷ‬Ζ‫ڴڴڴ‬￦
￦￦‫ڶڶڻ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 23-12 Website Cost￦
￦
Question No. 1
￠©¶³Κ￦ￇ°°￦§³·¸·￦¥¶©￦§¬¥¶«©¨￦¸³￦©¼´©²·©Κ￦
(A)￦
￦
Question No. 2
ￕ¦¸¥­²­²«￦¥￦¨³±¥­²￦²¥±©￦
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210
‫ڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
Chapter 23: Intangible Assets
￙¸¶©··￦¸©·¸­²«￦
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￦
(B)￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ںڷ‬Ζ‫ڴڴڴ‬￦
‫ڸڶڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 23-13 Renewable Rights
￦
Question No. 1
ￇ·￦ ¸¬©￦ §³·¸·￦ ¥··³§­¥¸©¨￦ »­¸¬￦ ¸¬©￦ ¶©²©»¥°￦ ¥¶©￦ ­²·­«²­ª­§¥²¸Ζ￦ ¸¬©￦ ¥··©¸￦ ±¹·¸￦ ¦©￦
¥±³¶¸­¾©¨￦³º©¶￦¸¬©￦‫ڴڵ‬￦½©¥¶￦¹·©ª¹°￦°­ª©Κ￦ￚ¬©￦©²¸­¸½￦­²¸©²¨·￦¸³￦¶©²©»￦¸¬©￦°­§©²·©￦¥²¨￦
¸¬©￦ «³º©¶²±©²¸￦ ­²¸©²¨·￦ ¸³￦ ¶©Ο­··¹©￦ ¸¬©￦ °­§©²·©￦ ¸³￦ ￈¥²«¹·￦ ￉³ΚΖ￦ ¥²¨￦ ¸¬©¶©ª³¶©￦ ­¸￦
±¹·¸￦¦©￦¸¶©¥¸©¨￦¥·￦¥²￦¥··©¸￦»­¸¬￦¥￦‫ڴڵ‬￦½©¥¶￦¹·©ª¹°￦°­ª©Κ￦
￦
￦ ￦
(D)￦
￦
Question No. 2
ￇ·￦¸¬©￦§³·¸·￦¥··³§­¥¸©¨￦»­¸¬￦¸¬©￦¶©²©»¥°￦¥¶©￦·­«²­ª­§¥²¸Ζ￦¥²¨￦¥°±³·¸￦©µ¹¥°­²«￦¸¬©￦
­²­¸­¥°￦§³·¸￦³ª￦¸¬©￦°­§©²·©Ζ￦¸¬©￦¥··©¸￦±¹·¸￦¦©￦¥±³¶¸­¾©¨￦³º©¶￦¸¬©￦‫ڹ‬￦½©¥¶￦¹·©ª¹°￦°­ª©Κ￦
ￇ°¸¬³¹«¬￦¸¬©￦©²¸­¸½￦­²¸©²¨·￦¸³￦¶©²©»￦¸¬©￦°­§©²·©Ζ￦¸¬©￦¶©²©»©¨￦°­§©²·©Ζ￦»¬©²￦­¸￦­·￦
¥§µ¹­¶©¨Ζ￦±¹·¸￦¦©￦¸¶©¥¸©¨￦¥￦·©´¥¶¥¸©￦¥··©¸￦¥²¨￦¥±³¶¸­¾©¨￦³º©¶￦¥￦¹·©ª¹°￦°­ª©￦³ª￦‫ڹ‬￦
½©¥¶·Κ￦
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦
￦
(C)￦
￦
COMPREHENSIVE PROBLEMS
PROBLEM 23-14￦Goodwill Computation￦
￦
￉¹¶¶©²¸￦ￇ··©¸·￦Ϯ ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦ ‫ڴڴڼ‬Ζ‫ڴڴڴ‬ϯ￦
ￏ²º©·¸±©²¸·￦￦
ￖￖￋ￦Ϯ ‫ڷڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦ ‫ڵ‬Ζ‫ڴڹڼ‬Ζ‫ڴڴڴ‬ϯ￦
￉¹¶¶©²¸￦°­¥¦­°­¸­©·￦
ￔ³²§¹¶¶©²¸￦°­¥¦­°­¸­©·￦
ￌ¥­¶￦º¥°¹©￦³ª￦²©¸￦¥··©¸￦¥§µ¹­¶©¨￦
‫ں‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڸڵ‬Ζ‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڷ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ
Ϯ‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڻڵ‬Ζ‫ڴڹں‬Ζ‫ڴڴڴ‬￦
ￌ¥­¶￦º¥°¹©￦³ª￦²©¸￦¥··©¸￦¥§µ¹­¶©¨￦
ￓ¹°¸­´°½￦¦½Ό￦ￔ³¶±¥°￦¶¥¸©￦³ª￦¶©¸¹¶²￦
ￔ³¶±¥°￦©¥¶²­²«·￦
‫ڻڵ‬Ζ‫ڴڹں‬Ζ‫ڴڴڴ‬￦
‫ܫڴڵ‬￦
‫ڵ‬Ζ‫ڹںڻ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￚ³¸¥°￦©¥¶²­²«·￦
ￒ³··￦³²￦·¥°©￦Ϯ³¶￦ￍ¥­²ϯ￦³²￦·¥°©￦
￈³²¹·￦Ϯ ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦¼￦‫©½ڸ‬¥¶·ϯ￦
ￕ´©¶¥¸­²«￦­²§³±©￦
ￊ­º­¨©￦¦½Ό￦ￔ³Κ￦³ª￦½©¥¶·￦
ￇº©¶¥«©￦©¥¶²­²«·
‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬￦
‫ڶ‬Ζ‫ڹڻڷ‬Ζ‫ڴڴڴ‬
211
Chapter 23: Intangible Assets
Question No. 1
ￇº©¶¥«©￦©¥¶²­²«·
ￒ©··Ό￦ￔ³¶±¥°￦©¥¶²­²«￦
ￇº©¶¥«©￦©¼§©··￦©¥¶²­²«·￦
ￓ¹°¸­´°½￦¦½Ό￦￉¥´­¸¥°­¾¥¸­³²￦´©¶­³¨￦
ￍ³³¨»­°°￦
￦
￦
￦
ￇ¨¨Ό￦ￌ¥­¶￦º¥°¹©￦³ª￦²©¸￦¥··©¸￦¥§µ¹­¶©¨
ￖ¹¶§¬¥·©￦´¶­§©￦ ￦
￦
￦
(A)￦
(A)￦
Question No. 2
ￇº©¶¥«©￦©¥¶²­²«·￦
ￒ©··Ό￦ￔ³¶±¥°￦©¥¶²­²«
ￇº©¶¥«©￦©¼§©··￦©¥¶²­²«·￦
ￊ­º­¨©￦¦½Ό￦￉¥´­¸¥°­¾¥¸­³²￦¶¥¸©￦
ￍ³³¨»­°°￦
￦
￦
￦
ￇ¨¨Ό￦ￌ¥­¶￦º¥°¹©￦³ª￦²©¸￦¥··©¸￦¥§µ¹­¶©¨
ￖ¹¶§¬¥·©￦´¶­§©￦ ￦
￦
(B)￦
(B)
Question No. 3
ￇº©¶¥«©￦©¥¶²­²«·￦
ￊ­º­¨©￦¦½Ό￦￉¥´­¸¥°­¾¥¸­³²￦¶¥¸©￦
ￖ¹¶§¬¥·©￦´¶­§©￦ ￦
￦
(B)
ￒ©··Ό￦ￌ¥­¶￦º¥°¹©￦³ª￦²©¸￦¥··©¸￦
ￍ³³¨»­°°￦
￦
￦
￦
(B)￦
￦
Question No. 4
ￇº©¶¥«©￦©¥¶²­²«·￦
ￒ©··Ό￦ￔ³¶±¥°￦©¥¶²­²«
ￇº©¶¥«©￦©¼§©··￦©¥¶²­²«·￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦³¶¨­²¥¶½￦¥²²¹­¸½￦
ￍ³³¨»­°°￦
￦
￦
￦
(C)￦
ￇ¨¨Ό￦ￌ¥­¶￦º¥°¹©￦³ª￦²©¸￦¥··©¸￦¥§µ¹­¶©¨
ￖ¹¶§¬¥·©￦´¶­§©￦ ￦
￦
(C)
SUMMARY OF ANSWERS:
1. A
2. B
3. B
4.
‫ڶ‬Ζ‫ڹڻڷ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڹںڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڵں‬Ζ‫ڴڴڴ‬￦
‫ڸ‬￦
‫ڶ‬Ζ‫ڴڸڸ‬Ζ‫ڴڴڴ‬￦
‫ڻڵ‬Ζ‫ڴڹں‬Ζ‫ڴڴڴ‬
‫ڴڶ‬Ζ‫ڴڽڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڹںڻ‬Ζ‫ڴڴڴ‬
‫ڴڵں‬Ζ‫ڴڴڴ‬
‫ܫڴڵ‬￦
‫ں‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڻڵ‬Ζ‫ڴڹں‬Ζ‫ڴڴڴ‬
‫ڷڶ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
‫ܫڼ‬￦
‫ڽڶ‬Ζ‫ڻڼں‬Ζ‫ڴڴڹ‬
‫ڻڵ‬Ζ‫ڴڹں‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڻڷڴ‬Ζ‫ڴڴڹ‬￦
‫ڶ‬Ζ‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڹںڻ‬Ζ‫ڴڴڴ‬
‫ڴڵں‬Ζ‫ڴڴڴ‬
‫ڷ‬Κ‫ڷڻڷڴ‬￦
‫ڵ‬Ζ‫ڶڹڼ‬Ζ‫ڷڹڻ‬￦
‫ڻڵ‬Ζ‫ڴڹں‬Ζ‫ڴڴڴ‬
‫ڽڵ‬Ζ‫ڶڴڹ‬Ζ‫ڷڹڻ‬
C
￦
￦
PROBLEM 23-15
￦
Question No. 1
ￔ©¸￦ￖ¥¸©²¸Ζ￦￐¥²¹¥¶½￦‫ڵ‬￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦°­ª©￦Ϯ‫©½ڼ‬¥¶·￦Ο‫ڶ‬￦½©¥¶·ϯ￦
ￇ±³¶¸­¾¥¸­³²￦ ￦
￦
(A)￦
212
‫ںڷڷ‬Ζ‫ڴڴڴ‬￦
‫ں‬￦
‫ںڹ‬Ζ‫ڴڴڴ‬￦
Chapter 23: Intangible Assets
Question No. 2
ￔ³²©Ζ￦¸¬©￦¸¶¥¨©±¥¶¯￦¬¥·￦¥²￦­²¨©ª­²­¸©￦°­ª©Κ￦(B)￦
Question No. 3
￉³·¸￦³ª￦²³²§³±´©¸­¸­³²￦¥«¶©©±©²¸￦Ϯ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬ϑ‫ڸ‬ϯ
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦
ￇ±³¶¸­¾¥¸­³²￦©¼´©²·©￦ ￦
￦
(A)￦
Question No. 4
ￖ¹¶§¬¥·©￦´¶­§©￦
ￒ©··Ό￦ￌ¥­¶￦º¥°¹©￦³ª￦²©¸￦¥··©¸·￦¥§µ¹­¶©¨￦
ￍ³³¨»­°°￦Ϯ§¥¶¶½­²«￦¥±³¹²¸ϯ￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
(A)
￦
ￚ¬©￦«³³¨»­°°￦·¬¥°°￦²³¸￦¦©￦¥±³¶¸­¾©¨￦¦©§¥¹·©￦­¸·￦¹·©ª¹°￦°­ª©￦­·￦­²¨©ª­²­¸©Κ￦ￎ³»©º©¶Ζ￦
«³³¨»­°°￦·¬¥°°￦¦©￦¸©·¸©¨￦ª³¶￦­±´¥­¶±©²¸￦¥¸￦°©¥·¸￦¥²²¹¥°°½Ζ￦³¶￦±³¶©￦ª¶©µ¹©²¸°½￦­ª￦
©º©²¸·￦³¶￦§¬¥²«©·￦­²￦§­¶§¹±·¸¥²§©·￦­²¨­§¥¸©￦¥￦´³··­¦°©￦­±´¥­¶±©²¸Κ￦￦
Question No. 5
￉³·¸Οￖ¥¸©²¸
‫ڸڼڷ‬Ζ‫ڴڴڴ‬
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￇ±³¶¸­¾¥¸­³²￦Ϯ‫ڼڸ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ںڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڸڴڵ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦Ο￦ￚ¶¥¨©±¥¶¯￦Ϯ²³￦¥±³¶¸­¾¥¸­³²ϯ￦Ϯ‫ڵ‬Κ‫ں‬ￓ￦¼￦‫ڷ‬ϑ‫ڸ‬ϯ￦
￦
￉³·¸￦Ο￦ￔ³²§³±´©¸­¸­³²￦¥«¶©©±©²¸
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￇ±³¶¸­¾¥¸­³²￦Ϯ·©©￦²³Κ￦‫ڷ‬ϯ￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦§¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦ￏ²¸¥²«­¦°©￦¥··©¸·￦
(B)
￦
‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
Note:￦ￍ³³¨»­°°￦·¬³¹°¨ not￦¦©￦¶©´³¶¸©¨￦¥·￦´¥¶¸￦³ª￦­²¸¥²«­¦°©￦¥··©¸￦·­²§©￦­¸￦­·￦²³¸￦
­¨©²¸­ª­¥¦°©Κ￦
￦
SUMMARY OF ANSWERS:
1. A
2. B
3. A
4. A
5.
B
￦
￦
PROBLEM 23-16￦
￦
Question No. 1
ￒ©«¥°￦§³·¸
ￖ¥½±©²¸￦ ³ª￦ °­§©²·©·￦ ¸³￦ ¥¹¸¬³¶￦ ©¼§°¹¨­²«￦ ¶©ª¹²¨¥¦°©￦ ´¹¶§¬¥·©￦
¸¥¼©·￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬Ο‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￚ³¸¥°￦§³·¸￦³ª￦­²¸¥²«­¦°©￦¥··©¸·￦
(D)￦
Question
2, 3 and 5
￉³·¸￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦­²￦‫ڼڵڴڶ‬￦Ϯ‫ڻڽ‬Ζ‫ڴڴڴ‬ϑ‫ڹ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯ￦
￉¥¶¶½­²«￦º¥°¹©Ζ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ￦‫ڼڵڴڶ‬￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦­²￦‫ڽڵڴڶ‬￦Ϯ‫ڻڽ‬Ζ‫ڴڴڴ‬ϑ‫ڹ‬￦ϯ￦
￉¥¶¶½­²«￦º¥°¹©Ζ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ￦‫ڽڵڴڶ‬￦
213
‫ڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڻڽ‬Ζ‫ڴڴڴ‬￦
‫ڻڽ‬Ζ‫ڴڴڴ‬
‫ڽ‬Ζ‫ڴڴڻ‬￦ No. 2 (C)
‫ڻڼ‬Ζ‫ڴڴڷ‬￦ No. 3 (C)
‫ڽڵ‬Ζ‫ڴڴڸ‬￦
‫ڻں‬Ζ‫ڴڴڽ‬￦ No. 5 (D)
Chapter 23: Intangible Assets
Question No. 4
ￍ©²©¶¥°￦·¸¥¶¸Ο¹´￦§³·¸￦
ￇ±³¶¸­¾¥¸­³²￦
￉³·¸￦³ª￦´¶­²¸­²«￦
ￇ¨º©¶¸­·­²«￦©¼´©²·©￦Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯ￦
ￚ³¸¥°￦ￋ¼´©²·©￦ ￦
￦
‫ڵ‬Ζ‫ڴڴڹ‬￦
‫ڽ‬Ζ‫ڴڴڻ‬￦
‫ڴڴڵ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڵڶ‬Ζ‫ڴڴڷ‬￦
(B)
￦
SUMMARY OF ANSWERS:
1. D
2. C
3. C
4.
B
5.
D
PROBLEM 23-17 Patent, Competitive, Related Patent
￦
Question No. 1
￉³·¸￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦
ￇ±³¶¸­¾¥¸­³²
￦
￦
￦
(C)￦
￦
Question No. 2
￉³·¸￦³ª￦¸¬©￦³°¨￦ￖ¥¸©²¸￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￇ±³¶¸­¾¥¸­³²￦Ϯ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڵ‬￦¼￦‫ڶ‬ϯ
￉¥¶¶½­²«￦º¥°¹©Ζ￦‫ڵ‬ϑ‫ڵ‬ϑ‫ںڵڴڶ‬
￉³±´©¸­¸­º©￦ￖ¥¸©²¸￦
ￚ³¸¥°￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦°­ª©￦
ￇ±³¶¸­¾¥¸­³²
￦
￦
(D)
￦
Question No. 3
￉¥¶¶½­²«￦º¥°¹©Ζ￦‫ڵ‬ϑ‫ڵ‬ϑ‫ںڵڴڶ‬￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦‫ںڵڴڶ‬￦
￉¥¶¶½­²«￦º¥°¹©Ζ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ںڵڴڶ‬
(D)
￦
Question No. 4
￉¥¶¶½­²«￦º¥°¹©Ζ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ںڵڴڶ‬￦
ￇ¨¨Ό￦￘©°¥¸©¨￦´¥¸©²¸￦
ￚ³¸¥°￦￉¥¶¶½­²«￦º¥°¹©Ζ￦‫ڵ‬ϑ‫ڵ‬ϑ‫ڻڵڴڶ‬￦
ￊ­º­¨©￦¦½Ό￦ￋ¼¸©²¨©¨￦°­ª©￦
ￇ±³¶¸­¾¥¸­³²￦ ￦
￦
￦
(A)￦
￦
Question No. 5
ￚ³¸¥°￦￉¥¶¶½­²«￦º¥°¹©Ζ￦‫ڵ‬ϑ‫ڵ‬ϑ‫ڻڵڴڶ‬￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²Ζ￦‫ڻڵڴڶ‬￦
￉¥¶¶½­²«￦º¥°¹©Ζ￦‫ڵ‬ϑ‫ڵ‬ϑ‫ڼڵڴڶ‬￦‫ܥ‬￦ￒ³··￦ ￦
(A)￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڸں‬Ζ‫ڴڴڴ‬￦
‫ڼ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڸں‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴںڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴںڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴںڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬￦
‫ڼڷ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴںڻ‬Ζ‫ڴڴڴ‬￦
‫ڼڷ‬Ζ‫ڴڴڴ‬￦
‫ڶڶڻ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. C
2. D
3. D
PROBLEM 23-18 Comprehensive
4.
A
5.
A
￦
Question No. 1
ￇ§µ¹­·­¸­³²￦§³·¸￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
214
Chapter 23: Intangible Assets
￉³·¸·￦ ³ª￦ ©±´°³½©©￦ ¦©²©ª­¸·￦ ¥¶­·­²«￦ ¨­¶©§¸°½￦ ª¶³±￦ ¦¶­²«­²«￦ ¸¬©￦
¥··©¸￦¸³￦­¸·￦­²¸©²¨©¨￦§³²¨­¸­³²￦
ￖ¶³ª©··­³²¥°￦ª©©·￦¥¶­·­²«￦¨­¶©§¸°½￦ª¶³±￦¦¶­²«­²«￦¸¬©￦¥··©¸￦¸³￦­¸·￦
­²¸©²¨©¨￦§³²¨­¸­³²￦
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦¸¶¥¨©±¥¶¯￦
￦
(C)￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڷڻں‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
ￔ³²©Ζ￦¸¬©￦¸¶¥¨©±¥¶¯￦¬¥·￦¥²￦­²¨©ª­²­¸©￦°­ª©￦¥²¨￦­·￦²³¸￦·¹¦®©§¸￦¸³￦¥±³¶¸­¾¥¸­³²Κ￦
￦
￦
￦
￦
￦
(A)
￦
Question No. 3
ￇ±³¶¸­¾¥¸­³²￦Ο￦ￚ¶¥¨©±¥¶¯￦
Ο
ￇ±³¶¸­¾¥¸­³²￦Ο￦￉¹·¸³±©¶￦°­·¸￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦¥±³¶¸­¾¥¸­³²￦
￦
￦
(B)￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
￦
Question No. 4
ￇ±³¶¸­¾¥¸­³²￦Ο￦ￚ¶¥¨©±¥¶¯￦
Ο￦
ￇ±³¶¸­¾¥¸­³²￦Ο￦￉¹·¸³±©¶￦°­·¸
‫ڴں‬Ζ‫ڴڴڴ‬
ￇ±³¶¸­¾¥¸­³²￦Ο￦ￌ¶¥²§¬­·©￦
‫ڹںڵ‬Ζ‫ںڵڸ‬￦
ￚ³¸¥°￦¥±³¶¸­¾¥¸­³²￦
￦
￦
(A)￦
‫ڹڶڶ‬Ζ‫ںڵڸ‬￦
￦
ￊ³»²´¥½±©²¸￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦ￜ¥°¹©￦³ª￦²³¸©·￦´¥½¥¦°©￦Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬￦¼￦Κ‫ڼڵڵڻ‬ϯ￦
‫ڻڶڸ‬Ζ‫ڴڼڴ‬￦
￉³·¸￦³ª￦ª¶¥²§¬­·©￦
‫ڻڶڼ‬Ζ‫ڴڼڴ‬￦
￦
Question No. 5
￉³·¸￦³ª￦¸¶¥¨©±¥¶¯￦
‫ڷڻں‬Ζ‫ڴڴڴ‬￦
￉³·¸￦³ª￦§¹·¸³±©¶￦°­·¸￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￇ±³¶¸­¾¥¸­³²￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦³ª￦ª¶¥²§¬­·©￦
‫ڻڶڼ‬Ζ‫ڴڼڴ‬￦
￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￇ±³¶¸­¾¥¸­³²
‫ڹںڵ‬Ζ‫ںڵڸ‬
‫ڵںں‬Ζ‫ڸںں‬￦
ￚ³¸¥°￦§¥¶¶½­²«￦º¥°¹©￦
(A)
‫ڵ‬Ζ‫ڸڵڹ‬Ζ‫ڸںں‬￦
￦
SUMMARY OF ANSWERS:
1. C
2. A
3. B
4.
A
5.
A
￦
￦
PROBLEM 23-19
￦
Question No. 1
￠©¶³Ζ￦³¶«¥²­¾¥¸­³²￦§³·¸￦­·￦¸¶©¥¸©¨￦¥·￦³¹¸¶­«¬¸￦©¼´©²·©.(A)￦
￦
215
Chapter 23: Intangible Assets
Question No. 2
ￊ©·­«²￦§³·¸·
ￇ¨¨Ό￦ￒ©«¥°￦ª©©·￦
￦￦￦￦￦￦￦￦￦￘©«­·¸¶¥¸­³²￦ª©©￦»­¸¬￦ￖ¥¸©²¸￦³ªª­§©￦
ￚ³¸¥°￦§³·¸￦³ª￦¸¶¥¨©±¥¶¯￦ ￦
￦
(B)￦
￦
Question No. 3
￉¥·¬￦
ￇ¨¨￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦²³¸©￦Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶ‬Κ‫ڵڽ‬ϯ￦
￉³·¸￦³ª￦ￌ¶¥²§¬­·©￦
￦
￦
(B)￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڼڹ‬Ζ‫ڴڴڴ‬￦
‫ڶڼڽ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 4
￉³·¸￦Ϯ·©©￦²³Κ￦‫ڷ‬ϯ￦
‫ڶڼڽ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦Ϯ‫ڶڼڽ‬Ζ‫ڴڴڴ‬ϑ‫ڴڶ‬ϯ￦
‫ڽڸ‬Ζ‫ڴڴڵ‬￦
￉¥¶¶½­²«￦º¥°¹©Ζ￦‫ڶڵ‬ϑ‫ڵڷ‬￦ ￦
￦
(A)￦
‫ڶڷڽ‬Ζ‫ڴڴڽ‬￦
￦
Question No. 5
ￇ±³¶¸­¾¥¸­³²￦³ª￦¸¬©￦ª¶¥²§¬­·©￦
P49,100 (B)￦
￦
ￚ¬©￦ ¸¶¥¨©±¥¶¯￦ ¬¥·￦ ²³￦ ¥±³¶¸­¾¥¸­³²￦ ¦©§¥¹·©￦ ­¸￦ ¬¥·￦ ¥²￦ ­²¨©ª­²­¸©￦ °­ª©Κ￦ ￏ¸￦ ­·￦ ³²°½￦
¸©·¸©¨￦ª³¶￦´³··­¦°©￦­±´¥­¶±©²¸Κ￦￦
￦
SUMMARY OF ANSWERS:
1. A
2. B
3. B
4. A
5.
B
￦
￦
PROBLEM 23-20
￦
Question No. 1
￉³·¸Οￖ¥¸©²¸￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦ª³¶￦¸¬©￦½©¥¶￦Ϯ‫ںڷڵ‬Ζ‫ڴڴڴ‬ϑ‫ڴڶ‬ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦³ª￦¸¬©￦ￖ¥¸©²¸￦
￦
(C)￦
￦
Question No. 2
ￒ­§©²·­²«￦¥«¶©©±©²¸￦ￔ³Κ￦‫ڵ‬￦
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦ª³¶￦‫ڶ‬￦½©¥¶·￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϑ‫ڴڶ‬￦¼￦‫ڶ‬ϯ￦
ￚ³¸¥°￦
ￒ©··Ό￦￘©¨¹§¸­³²￦­²￦º¥°¹©￦Ϯ‫ڴڽ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴں‬ϯ
￉¥¶¶½­²«￦º¥°¹©￦ ￦
(B)￦
￦
Question No. 3
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦
ￇ¨¨Ό￦ￇ±³¹²¸￦§¶©¨­¸©¨￦ª³¶￦¥¨º¥²§©￦§³°°©§¸­³²￦
ￚ³¸¥°￦§³·¸￦
ￒ©··Ό ￇ±³¶¸­¾¥¸­³²￦Ϯ‫ڴڶڵ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬ϯ￦
216
‫ںڷڵ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڼ‬￦
‫ڽڶڵ‬Ζ‫ڴڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڸڹ‬Ζ‫ڴڴڴ‬
‫ںڷ‬Ζ‫ڴڴڴ‬￦
‫ڼڵڵ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬
Chapter 23: Intangible Assets
￉¥¶¶½­²«￦º¥°¹©￦Ο￦ￒ­§©²·­²«￦¥«¶©©±©²¸￦ￔ³Κ￦‫(ڶ‬C)￦
￦
Question No. 4
￉¥¶¶½­²«￦º¥°¹©·Ό￦
￦￦￦ￖ¥¸©²¸￦Ϯ·©©￦²³Κ￦‫ڵ‬ϯ
￦￦￦ￒ­§©²·­²«￦ￇ«¶©©±©²¸￦ￔ³Κ￦‫ڵ‬￦Ϯￔ³Κ￦‫ڶ‬ϯ￦
￦￦￦ￒ­§©²·­²«￦ￇ«¶©©±©²¸￦ￔ³Κ￦‫ڶ‬￦Ϯￔ³Κ￦‫ڷ‬ϯ￦
ￚ³¸¥°￦§¥¶¶½­²«￦º¥°¹©￦
￦
‫ڼڴڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڽڶڵ‬Ζ‫ڴڴڶ‬
‫ںڷ‬Ζ‫ڴڴڴ‬￦
‫ڼڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڷڻڶ‬Ζ‫ڴڴڶ‬￦
(C)￦
￦
ￚ¬©￦ ￖ‫ںڵ‬Ζ‫ڴڴڴ‬￦ §³·¸￦ ­²§¹¶¶©¨￦ ª³¶￦ ¥¨º©¶¸­·­²«￦ ¥²¨￦ ¸¬©￦ ￖ‫ڶڷ‬Ζ‫ڴڴڴ‬￦ °©«¥°￦ ©¼´©²·©·￦ ª³¶￦
­²§³¶´³¶¥¸­³²￦·¬³¹°¨￦¦©￦§¬¥¶«©¨￦¸³￦©¼´©²·©￦»¬©²￦­¸￦»©¶©￦­²§¹¶¶©¨Κ￦￦
￦
Question No. 5
ￔ³²¥±³¶¸­¾¥¸­³²￦³ª￦ￒ­§©²·­²«￦ￇ«¶©©±©²¸￦ￔ³￦‫ڵ‬￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϑ‫ڴڶ‬￦¼￦‫ڵ‬ϯ￦
ￋ¼´©²·©·￦§¥´­¸¥°­¾©¨Ό
￦￦ￍ³³¨»­°°￦Ϯ‫ںڵ‬Ζ‫ڶڷܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦ￕ¶«¥²­¾¥¸­³²￦§³·¸￦
ￕº©¶·¸¥¸©±©²¸￦³ª￦￘©¸¥­²©¨￦©¥¶²­²«·￦
(A)￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
‫ڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڼڹ‬Ζ‫ڴڴڴ‬￦
‫ڵڵڵ‬Ζ‫ڴڴڴ‬￦
￦
ￇ°°￦¸¬©￦©¼´©²·©·￦¥¦³º©￦»©¶©￦¹²¨©¶·¸¥¸©¨￦¸¬©¶©¦½￦³º©¶·¸¥¸­²«￦¸¬©￦²©¸￦­²§³±©￦¥²¨￦
¶©¸¥­²©¨￦©¥¶²­²«·Κ￦
￦
SUMMARY OF ANSWERS:
1. C
2. B
3. C
4.
C
5.
A
￦
￦
PROBLEM 23-21
￦
Question No. 1
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦
￦
ￒ©··Ό￦ￛ²¥±³¶¸­¾©¨￦´³¶¸­³²￦³ª￦­±´¶³º©±©²¸·￦¨©¦­¸©¨￦
￦￦￦￉³·¸￦
ￖ‫ڹڻ‬Ζ‫ڴڴڴ‬￦
￦￦￦ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦Ϯￖ‫ڹڻ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڵ‬￦¼￦‫ڷ‬ϯ￦
‫ڶڶ‬Ζ‫ڴڴڹ‬￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬
￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦‫ڼڵڴڶ‬￦Ϯￖ‫ڶڹ‬Ζ‫ڴڴڹ‬￦‫ܩ‬￦ￖ‫ںڹ‬Ζ‫ڵڻڴ‬ϯ￦ ￦·©©￦¦©°³»￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
(A)
‫ڴڹڹ‬Ζ‫ڴڴڴ‬
￦
‫ڶڹ‬Ζ‫ڴڴڹ‬
‫ڻڽڸ‬Ζ‫ڴڴڹ‬
‫ڼڴڵ‬Ζ‫ڵڻڹ‬￦
‫ڼڼڷ‬Ζ‫ڽڶڽ‬￦
￦
Computation of amortization:
ￇ¨®¹·¸©¨￦¦¥°¥²§©￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
ￒ©··Ό￦￉ￜ￦³ª￦ￖ¥¸©²¸￦»­¸¬￦¶©±¥­²­²«￦ￛￒ￦³ª￦‫ڶ‬￦½©¥¶·￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦￦￦￉³·¸￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¥±³¶¸­¾¥¸­³²￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
Ϯￖ‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڸڵ‬￦¼￦‫ڻ‬ϯ￦
‫ڹڴڵ‬Ζ‫ڴڴڴ‬￦
￉ￜ￦³ª￦ￖ¥¸©²¸￦»­¸¬￦¶©±¥­²­²«￦ￛￒ￦³ª￦‫ڻ‬￦½©¥¶·￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ڻڽڸ‬Ζ‫ڴڴڹ‬￦
￦
‫ڹڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڽڷ‬Ζ‫ڴڴڹ‬￦
￦
ￇ±³¶¸­¾¥¸­³²￦³ªΌ￦
￦￦ￖ¥¸©²¸￦»­¸¬￦¶©±¥­²­²«￦ￛￒ￦³ª￦‫ڶ‬￦½©¥¶·￦Ϯ‫ڹڴڵ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڶ‬ϯ￦
￦￦ￖ¥¸©²¸￦»­¸¬￦¶©±¥­²­²«￦ￛￒ￦³ª￦‫ڻ‬￦½©¥¶·￦Ϯ‫ڶڽڷ‬Ζ‫ڴڴڹ‬￦ϑ￦‫ڻ‬ϯ￦
ￚ³¸¥°￦ￇ±³¶¸­¾¥¸­³²￦
217
￦
￦
￦
‫ڶڹ‬Ζ‫ڴڴڹ‬￦
‫ںڹ‬Ζ‫ڵڻڴ‬
‫ڼڴڵ‬Ζ‫ڵڻڹ‬￦
Chapter 23: Intangible Assets
Question No. 2
ￌ¶¥²§¬­·©￦§³·¸
‫ڴڹ‬Ζ‫ڴڴڴ‬
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڹ‬ϯ￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￉¥¶¶½­²«￦º¥°¹©￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
(A)￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
ￚ¬©￦¥±³¹²¸￦¸³￦¦©￦¶©´³¶¸©¨￦¥·￦«³³¨»­°°￦­·￦¸¬©￦©¼§©··￦³ª￦§³·¸￦³º©¶￦¸¬©￦ª¥­¶￦º¥°¹©￦³ª￦
²©¸￦ ¥··©¸￦ ¥§µ¹­¶©¨Κ￦ ￍ³³¨»­°°￦ ­·￦ ²³¸￦ ¥±³¶¸­¾©¨￦ ¦¹¸￦ ³²°½￦ ·¹¦®©§¸￦ ¸³￦ ­±´¥­¶±©²¸￦
¸©·¸­²«Κ￦ￚ¬©¶©ª³¶©Ζ￦¸¬©￦¥±³¹²¸￦¸³￦¦©￦¶©´³¶¸©¨￦­·￦ￖ‫ڴڴڶ‬Ζ‫ڴڴڴ‬Κ￦ ￦
(A)
￦
Question No. 4
ￕ¸¬©¶￦ §³¨­²«￦ §³·¸·￦ ¥ª¸©¶￦ ©·¸¥¦°­·¬±©²¸￦ ³ª￦ ¸©§¬²³°³«­§¥°￦
ª©¥·­¦­°­¸½￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
ￕ¸¬©¶￦ ¸©·¸­²«￦ §³·¸·￦ ¥ª¸©¶￦ ©·¸¥¦°­·¬±©²¸￦ ³ª￦ ¸©§¬²³°³«­§¥°￦
ª©¥·­¦­°­¸½￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￉³·¸·￦³ª￦´¶³¨¹§­²«￦±¥·¸©¶￦ª³¶￦¸¶¥­²­²«￦±¥¸©¶­¥°·￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦￙³ª¸»¥¶©￦￉³·¸￦
￦
￦
(A)￦
‫ڴڽڹ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 5
￉³±´°©¸­³²￦³ª￦¨©¸¥­°©¨￦´¶³«¶¥±￦¨©·­«²￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
￉³·¸·￦­²§¹¶¶©¨￦ª³¶￦§³¨­²«￦¥²¨￦¸©·¸­²«￦¸³￦©·¸¥¦°­·¬￦¸©§¬²³°³«­§¥°￦
ª©¥·­¦­°­¸½￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦￉³·¸￦§¬¥¶«©¨￦¸³￦ￋ¼´©²·©￦ ￦
(A)￦
‫ڴڷڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 6
ￇ±³¶¸­¾¥¸­³²Ό￦
￦
￦￦ￖ¥¸©²¸￦Ϯ·©©￦ￔ³Κ￦‫ڵ‬ϯ￦
‫ڼڴڵ‬Ζ‫ڵڻڹ‬￦
￦￦ￌ¶¥²§¬­·©￦Ϯ·©©￦ￔ³Κ￦‫ڶ‬ϯ
‫ڴڵ‬Ζ‫ڴڴڴ‬
￦￦￙³ª¸»¥¶©￦§³·¸￦ ￦²³²©￦½©¸￦
Ο￦
ￚ³¸¥°￦￉³·¸￦§¬¥¶«©¨￦¸³￦ￋ¼´©²·©￦ ￦
(C)￦
‫ڼڵڵ‬Ζ‫ڵڻڹ‬￦
￦
SUMMARY OF ANSWERS:
1. A
2. A
3. A
4.
A
5.
A
6.
C
￦
￦
PROBLEM 23-22 Inventories, PPE and Intangible Assets
￦
Question No. 1
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦
ￇ¨¨Ό￦ￍ³³¨·￦´¹¶§¬¥·©¨￦ￌￕ￈￦￙¬­´´­²«￦ￖ³­²¸￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©￦
￦
(B)￦
‫ڸ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦
Question No. 2
ￚ³¸¥°￦¥§µ¹­·­¸­³²￦§³·¸￦
ￇ¨¨Ό￦ￓ³¶¸«¥«©￦¥··¹±©¨
ￚ³¸¥°￦§³·¸￦³ª￦°¥²¨￦¥²¨￦¦¹­°¨­²«
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
218
‫‪Chapter 23: Intangible Assets‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦¥°°³§¥¸©¨￦¸³￦¦¹­°¨­²«￦‬‬
‫‪ￚ³¸¥°￦ￖ¹¶§¬¥·©￦ￖ¶­§©￦¥°°³§¥¸©¨￦¸³￦￈¹­°¨­²«￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڶ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‪ￇ¨¨Ό￦￘©±³¨©°­²«￦￉³·¸￦Ϯ‬‬
‫‪ￚ³¸¥°￦￉³·¸￦³ª￦￈¹­°¨­²«￦ ￦‬‬
‫‪￦‬‬
‫‪(A)￦‬‬
‫‪￦‬ܫڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڼ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬ڹڻڼ‪Ζ‬ںڸ‬
‫‪￦‬ڹڶڵ‪Ζ‬ڷڹڸ‬
‫‪Question No. 3‬‬
‫‪￉³·¸￦³ª￦­±´¶³º©±©²¸￦‬‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ڽ‪￦¼￦‬ڼ‪ϑ‬ڴڴڴ‪Ζ‬ڴڴڹ‪ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ‬‬
‫‪￉¥¶¶½­²«￦º¥°¹©￦ ￦‬‬
‫‪￦‬‬
‫‪(B)￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڷڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڸڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڼڶ‬
‫‪Question No. 4‬‬
‫ڼڵڴڶ‪ϑ‬ڵڴ‪ϑ‬ڵڴ‪￉¥¶¶½­²«￦º¥°¹©￦ ￦‬‬
‫‪￦½©¥¶·￦¶©±¥­²­²«￦ￛￒϯ￦‬ڷ‪￦ϑ￦‬ڴڴڴ‪Ζ‬ڶڷڸ‪￦Ϯ‬ڼڵڴڶ‪ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦‬‬
‫‪￉¥¶¶½­²«￦º¥°¹©￦ ￦‬‬
‫‪￦‬‬
‫‪(C)￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪￦‬ڹڻڼ‪Ζ‬ںڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڸڵ‬
‫‪￦‬ڹڻڼ‪Ζ‬ڴڻڸ‪ￖ‬‬
‫ڴڴڴ‪Ζ‬ڼڶڷ‬
‫‪Question No. 5‬‬
‫‪￦‬ڴڹ‪ϯϑ‬ڴڴڴ‪Ζ‬ڴڶڵ‪Ο‬ڴڴڴ‪Ζ‬ڴڶڵ‪Ζ‬ڸ‪￈¹­°¨­²«￦Ϯ‬‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ڽ‪￦¼￦‬ڼ‪ϑ‬ڴڴڴ‪Ζ‬ڴڴڹ‪ￒ©¥·©¬³°¨￦ￏ±´¶³º©±©²¸·￦Ϯ‬‬
‫‪ￌ¹¶²­¸¹¶©￦¥²¨￦ￌ­¼¸¹¶©·￦‬‬
‫‪ϯ￦‬ڴڵ‪￦ϑ￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪ￌ¶¥²§¬­·©￦Ϯ‬‬
‫‪ￒ­§©²·­²«￦¥«¶©©±©²¸￦‬‬
‫©·‪ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦¥²¨￦¥±³¶¸­¾¥¸­³²￦©¼´©²‬‬
‫)‪(A‬‬
‫‪￦‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. B‬‬
‫‪2. A‬‬
‫‪3. B‬‬
‫‪4. C‬‬
‫‪5.‬‬
‫‪A‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 23-23 PPE and Intangible Assets‬‬
‫‪￦‬‬
‫‪Question No. 1‬‬
‫¸·‪ￖ¶³´©¶¸½￦ ￦§³‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪Ζ‬ڷ‬
‫‪Ο￦¥§§￦¨©´¶©§­¥¸­³²￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴںڷ‪Ζ‬ڵ‪Ϯ‬‬
‫‪￉³²·¸¶¹§¸­³²·￦§³·¸·￦‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڻڽڶ‪Ζ‬ڵ‬
‫‪ϯ￦‬ܫڸ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪Ζ‬ڷ‪Ο￦¨©´¶©§­¥¸­³²￦Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ںڷڵ‪￦￦￦Ϯ‬‬
‫‪￦‬ڼڵڴڶ‪ϑ‬ڴڷ‪ϑ‬ںڴ‪￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‬‬
‫)‪(C‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڴڽ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪Question No. 2‬‬
‫‪Fixtures and fittings‬‬
‫‪￦‬ڻڵڴڶ‪￦￐¹²©￦‬ڴڷ‪￉³·¸￦¥¸￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڷ‬
‫‪￦‬ڻڵڴڶ‪￦￐¹°½￦‬ڵ‪ￊ­·´³·¥°￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڷ‪￦￦￦￦￦‬‬
‫‪￦‬‬
‫‪ϯ‬ڴڴڶ‪Ζ‬ڷڵڵ‪Ϯ‬‬
‫ڴڴڼ‪Ζ‬ڸڵڶ‬
‫‪ϯ‬ڴڶڶ‪Ζ‬ڶڷ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ںڶڵ‪Ϯ‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڶڵ‪￦￦￦￦￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڻ‬
‫‪￦‬‬
‫‪ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²‬‬
‫‪½¶·ϯ￦‬ڶ‪￦¼￦‬ܫڴڶ‪￦¼￦‬ڴڴڴ‪Ζ‬ڶڷ‪￦Ϯ‬ڻڵڴڶ‪￦￐¹°½￦‬ڵ‪ￊ­·´³·¥°￦‬‬
‫‪￦‬ڻڵڴڶ‪￦￐¹°½￦‬ڵ‪￉¥¶¶½­²«￦¥±³¹²¸￦Ο￦‬‬
‫‪￦¼￦15%ϯ￦‬ڴڴڼ‪Ζ‬ڸڵڶ‪ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦Ϯ‬‬
‫‪￦‬ڼڵڴڶ‪￦ￇ´¶­°￦‬ڵ‪ￇ¨¨­¸­³²·￦‬‬
‫‪219‬‬
‫‪Chapter 23: Intangible Assets‬‬
‫ڹڻڴ‪Ζ‬ڹڻ‪￦￦￦￦￦￦‬‬
‫ڹڹں‪Ζ‬ڻڹڶ‪￦￦￦￦‬‬
‫‪ϯ￦‬ڹڶڽ‪Ζ‬ڶ‪￦￦￦￦￦Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڻ‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڽ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڻڽڶ‪Ζ‬ڵ‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ڷ‪￦¼￦15% ¼￦‬ڴڴڴ‪Ζ‬ڼڻ‪ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦Ϯ‬‬
‫‪￦ ￦‬ڼڵڴڶ‪￦￐¹²©￦‬ڵ ‪￉¥¶¶½­²«￦¥±³¹²¸￦‬‬
‫)‪(C‬‬
‫‪￦‬‬
‫‪Question No. 3‬‬
‫·¸·‪￉³²·¸¶¹§¸­³²￦§³‬‬
‫‪ￖ¶³ª©··­³²¥°￦ª©©·￦‬‬
‫‪￙­¸©￦´¶©´¥¶¥¸­³²￦§³·¸·￦‬‬
‫‪￉³·¸￦³ª￦²©»￦¶©¸¥­°￦³¹¸°©¸￦ ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￒ¥²¨￦‬‬
‫‪ￖ¶³´©¶¸½￦‬‬
‫·¸·‪￉³²·¸¶¹§¸­³²·￦§³‬‬
‫‪ￌ­¼¸¹¶©·￦̲￦ª­¸¸­²«·￦‬‬
‫‪ￚ³¸¥°￦ￖￖￋ‬‬
‫‪￦‬‬
‫‪Question No. 4‬‬
‫‪ￏ²¸¥²«­¦°©￦ ￦¦¶¥²¨￦‬‬
‫‪½¶·ϯ￦‬ڴڵ‪￦ϑ￦‬ڴڴڴ‪Ζ‬ڴڽڶ‪ￇ±³¶¸­¾¥¸­³²￦Ϯ‬‬
‫‪ￇ§§¹±¹°¥¸©¨￦¥±³¶¸­¾¥¸­³²‬‬
‫)‪(B‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڴڽ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڼ‪Ζ‬ڻڽڶ‪Ζ‬ڵ‬
‫‪￦‬ڹڹں‪Ζ‬ڻڹڶ‪￦￦￦￦￦‬‬
‫‪￦‬ڹڹڸ‪Ζ‬ڽڹڽ‪Ζ‬ڸ‬
‫ڴڴڹ‪Ζ‬ڽڹڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽڶ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڽڶ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڵڴڵ‪￦￦￦Ϯ‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴں‪￦￦￦￦‬‬
‫ڴڴڹ‪Ζ‬ڽڵڶ‪￦￦‬‬
‫‪￦‬‬
‫ڹڸڵ‪Ζ‬ڹڷ‪￦￦￦￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڷڵ‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽڶ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦‬ڹڸڵ‪Ζ‬ڸڴڶ‪￦￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸں‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڸ‪￦￦￦￦￦￦￦Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦ￏϑ￙ϯ￦‬ڴڴڴ‪Ζ‬ڶڷ‪￦ ￦‬ڴڴڴ‪Ζ‬ںڽ‪ￊ©º©°³´±©²¸￦§³·¸·￦Ϯ‬‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ڷ‪½¶·ϯ￦¼￦‬ڸ‪￦ϑ￦‬ڴڴڴ‪Ζ‬ڸں‪ￇ±³¶¸­¾¥¸­³²￦ϮϮ‬‬
‫‪￉¥¶¶½­²«￦¥±³¹²¸￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫)‪(C‬‬
‫‪￦‬‬
‫‪Question No. 5‬‬
‫‪ￊ©´¶©§­¥¸­³²Ό￦‬‬
‫‪ϯσ‬ڶڵ‪ϑ‬ڷ‪￦¼￦‬ܫڹڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڼڻ‪￦Ϯ‬ܩ ‪ϯ‬ܫڹڵ‪￦¼￦‬ڴڴڼ‪Ζ‬ڸڵڶ‪￦￦￦ￌ­¼¸¹¶©￦¥²¨￦ª­¸¸­²«·￦Ϯ‬‬
‫‪ϯ￦‬ܫڸ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪Ζ‬ڷ‪￦￦￦ￖ¶³´©¶¸½￦Ϯ‬‬
‫‪ￇ±³¶¸­¾¥¸­³²Ό￦‬‬
‫‪ϯ‬ڶڵ‪ϑ‬ڷ‪½¶·ϯ￦¼￦‬ڸ‪￦ϑ￦‬ڴڴڴ‪Ζ‬ڸں‪￦￦￦ￊ©º©°³´±©²¸￦§³·¸￦ϮϮ‬‬
‫‪½¶·ϯ￦‬ڴڵ‪￦ϑ￦‬ڴڴڴ‪Ζ‬ڴڽڶ‪￦￦￦￈¶¥²¨￦Ϯ‬‬
‫‪ￚ³¸¥°￦ￖￖￋ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫)‪(D‬‬
‫‪￦‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. C‬‬
‫‪2. C‬‬
‫‪3. B‬‬
‫‪4. C‬‬
‫‪5.‬‬
‫‪D‬‬
‫‪￦‬‬
‫‪220‬‬
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
CHAPTER 24: REVALUATION, IMPAIRMENT AND
NONCURRENT ASSET HELD FOR SALE
￦
PROBLEM 24-1 Revaluation, No Change in Estimate
￦
Question No. 1
ￓ¥§¬­²©¶½￦
ￇ§§Κ￦ￊ©´Κ￦Ϯ‫ܫڹڶ‬ϯ￦
￉ￇϑￊ￘￉ϑ￘￙￦
￦
Historical
Cost
‫ڼ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Replacement
Cost
‫ڹڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
￦￦‫ڷ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
Increase
‫ڻ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
(C)
￦
￉¥¶¶½­²«￦¥±³¹²¸ϑￊ©´¶©§­¥¸©¨￦￘©´°¥§©±©²¸￦￉³·¸ϑ￘©º¥°¹¥¸­³²￦￙¹¶´°¹·￦
￦
Question No. 2
ￊ©´¶©§­¥¸©¨￦￘©´°¥§©±©²¸￦§³·¸￦
‫ڵڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‫ڴڶ‬￦ ￦‫ڹ‬ϯ￦
￦
(C)￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¸­³²￦ￋ¼´©²·©￦ ￦‫ڽڵڴڶ‬￦
￦
Question No. 3
￘©º¥°¹¥¸­³²￦·¹¶´°¹·Ζ￦¦©«­²²­²«￦
‫ڹ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬
ￒ©··Ό￦ￖ­©§©±©¥°￦¶©¥°­¾¥¸­³²￦ ￦‫ڽڵڴڶ‬￦Ϯ‫ڹ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڹڵ‬ϯ￦
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
￘©±¥­²­²«￦¶©º¥°¹¥¸­³²￦·¹¶´°¹·￦©²¨￦³ª￦‫ڽڵڴڶ‬￦
(B)￦
‫ڸ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 4
ￔ©¸￦￙©°°­²«￦ￖ¶­§©
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڵڴ‬ϑ‫ڶڴ‬ϑ‫ڴڶڴڶ‬￦
￦
￦ￊ©´¶©§­¥¸©¨￦ ￘©´°¥§©±©²¸￦ ￉³·¸Ζ￦ ¨¥¸©￦ ³ª￦ ‫ڵڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
¶©º¥°¹¥¸­³²￦
￦ￒ©··Ό￦ ￙¹¦·©µ¹©²¸￦ ¨©´¶©§­¥¸­³²￦ Ϯￖ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦ ¼￦ ‫ڶ‬￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬
‫ڽ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬
½©¥¶·ϯ￦
ￍ¥­²￦³²￦·¥°©￦
(A)
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 5
￘©º¥°¹¥¸­³²￦·¹¶´°¹·Ζ￦¦©«­²²­²«￦
‫ڹ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬
ￒ©··Ό￦ￖ­©§©±©¥°￦¶©¥°­¾¥¸­³²￦ª³¶￦¸»³￦½©¥¶·￦Ϯ‫ڹ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬ϑ￦‫ڹڵ‬￦¼￦‫ڶ‬ϯ￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
￘©±¥­²­²«￦¶©º¥°¹¥¸­³²￦·¹¶´°¹·￦¸³￦￘ϑￋ￦
￦
(B)￦
‫ڸ‬Ζ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. C
2. C
3. B
4. A
5.
B
￦
￦
221
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
PROBLEM 24-2 Revaluation, With Change in Useful Life
￦
Question No. 1
ￓ¥§¬­²©¶½￦
ￇ§§Κ￦ￊ©´Κ￦Ϯ‫ܫڹڶ‬ϯ￦
￉ￇϑￊ￘￉ϑ￘￙￦
￦
Cost
‫ڶڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
Replacement
Cost
‫ڸڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڵڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
Increase
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
(B)
￦
￉¥¶¶½­²«￦¥±³¹²¸ϑￊ©´¶©§­¥¸©¨￦￘©´°¥§©±©²¸￦￉³·¸ϑ￘©º¥°¹¥¸­³²￦￙¹¶´°¹·￦
￦
Question No. 2
ￊ©´¶©§­¥¸©¨￦￘©´°¥§©±©²¸￦§³·¸￦
‫ڵڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦
‫ڹڶ‬
ￊ©´¶©§­¥¸­³²￦ￋ¼´©²·©￦ ￦‫ڼڵڴڶ‬￦
￦
(B)￦
‫ڼڸڸ‬Ζ‫ڴڴڴ‬￦
Question No. 3
￘©º¥°¹¥¸­³²￦·¹¶´°¹·Ζ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬
ￒ©··Ό￦ￖ­©§©±©¥°￦¶©¥°­¾¥¸­³²￦ ￦‫ڼڵڴڶ‬￦Ϯ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬ϑ￦‫ڹڶ‬ϯ￦
￘©±¥­²­²«￦¶©º¥°¹¥¸­³²￦·¹¶´°¹·￦©²¨￦³ª￦‫ڼڵڴڶ‬￦
(C)￦
￦
Question No. 4
ￔ©¸￦￙©°°­²«￦ￖ¶­§©￦
￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڵڴ‬ϑ‫ڶڴ‬ϑ‫ڽڵڴڶ‬￦
￦ￊ©´¶©§­¥¸©¨￦￘©´°¥§©±©²¸￦￉³·¸￦
‫ڵڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦ￒ©··Ό￦￙¹¦·©µ¹©²¸￦¨©´¶©§­¥¸­³²￦￦
‫ںڽڼ‬Ζ‫ڴڴڴ‬
￦
Ϯￖ‫ڵڵ‬Κ‫ڶ‬ￓ￦ϑ￦‫ڹڶ‬￦¼￦‫ڶ‬ϯ￦
ￒ³··￦³²￦·¥°©￦
(A)
￦
Question No. 5
￘©º¥°¹¥¸­³²￦·¹¶´°¹·Ζ￦¦©«­²²­²«￦
ￒ©··Ό￦ￖ­©§©±©¥°￦¶©¥°­¾¥¸­³²￦ª³¶￦¸»³￦½©¥¶·￦Ϯ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڹڶ‬￦¼￦‫ڶ‬ϯ￦
￘©±¥­²­²«￦¶©º¥°¹¥¸­³²￦·¹¶´°¹·￦¸³￦￘ϑￋ￦
￦
(B)￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬
‫ڸں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ںڷڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڸڴڷ‬Ζ‫ڴڴڴ‬
Ϯ‫ڸڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڼڶڵ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڶڻڸ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. B
2. B
3. C
4.
A
5.
B
PROBLEM 24-3 Revaluation, With Change in Useful Life and Residual Value￦
￦
ￓ¥§¬­²©¶½￦
ￒ©··Ό￦ￇ§§Κ￦¨©´￦
￉ￇϑￊ￘￉ϑ￘￙
￦
Cost
￦‫ڸ‬Ζ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
Є‫ڵ‬Ζ‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڹڶڸ‬Ζ‫ڴڴڴ‬
￦
￦
222
Replacement
Cost
‫ڽ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ЄЄ‫ڶ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڹڼ‬Ζ‫ڴڴڴ‬
￦
Increase
‫ڸ‬Ζ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڹڶڸ‬Ζ‫ڴڴڴ‬
(C)
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
￉¥¶¶½­²«￦¥±³¹²¸ϑￊ©´¶©§­¥¸©¨￦￘©´°¥§©±©²¸￦￉³·¸ϑ￘©º¥°¹¥¸­³²￦￙¹¶´°¹·￦
￦
Єￚ¬­·￦¥±³¹²¸￦·¬³¹°¨￦¦©￦¸¬©￦¥§¸¹¥°￦¥±³¹²¸￦³ª￦¥§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ­Κ©Κ￦¹·­²«￦
¸¬©￦³¶­«­²¥°￦¶©·­¨¹¥°￦º¥°¹©ϯ￦
ЄЄ￦Ϯ‫ڽ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦ϑ￦‫ڴڶ‬￦¼￦‫ڹ‬Κ￦ￚ¬­·￦­·￦§³±´¹¸©¨￦¹·­²«￦¸¬©￦¶©º­·©¨￦¶©·­¨¹¥°￦
º¥°¹©Κ￦
￦
Question No. 2
ￊ©´¶©§­¥¸©¨￦￘©´°¥§©±©²¸￦§³·¸￦
‫ں‬Ζ‫ڴڹڼ‬Ζ‫ڴڴڴ‬
ￒ©··Ό￦￘©º­·©¨￦¶©·­¨¹¥°￦º¥°¹©￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
‫ں‬Ζ‫ڴڴڹڻ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦
‫ڹڶ‬￦
ￊ©´¶©§­¥¸­³²￦ￋ¼´©²·©￦ ￦‫ڼڵڴڶ‬￦
￦
(B)￦
‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
￘©º¥°¹¥¸­³²￦·¹¶´°¹·Ζ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ڷ‬Ζ‫ڹڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڻڷڵ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￖ­©§©±©¥°￦¶©¥°­¾¥¸­³²￦ ￦‫ڼڵڴڶ‬￦Ϯ‫ڷ‬Ζ‫ڹڶڸ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڹڶ‬ϯ￦
￘©±¥­²­²«￦¶©º¥°¹¥¸­³²￦·¹¶´°¹·￦©²¨￦³ª￦‫ڼڵڴڶ‬￦
(B)￦
‫ڷ‬Ζ‫ڼڼڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 4
ￔ©¸￦￙©°°­²«￦ￖ¶­§©
‫ڻ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڵڴ‬ϑ‫ڶڴ‬ϑ‫ڴڶڴڶ‬￦
￦
￦
￦ￊ©´¶©§­¥¸©¨￦ ￘©´°¥§©±©²¸￦ ￉³·¸Ζ￦ ¨¥¸©￦ ³ª￦ ‫ں‬Ζ‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
¶©º¥°¹¥¸­³²￦
￦ￒ©··Ό￦￙¹¦·©µ¹©²¸￦¨©´¶©§­¥¸­³²￦Ϯￖ‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶ‬ϯ￦
‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦ ‫ں‬Ζ‫ڴڵڷ‬Ζ‫ڴڴڴ‬￦
ￍ¥­²￦³²￦·¥°©￦
(C)
‫ڴڽں‬Ζ‫ڴڴڴ‬￦
￦
Question No. 5
￘©º¥°¹¥¸­³²￦·¹¶´°¹·Ζ￦¦©«­²²­²«￦
‫ڷ‬Ζ‫ڹڶڸ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￖ­©§©±©¥°￦¶©¥°­¾¥¸­³²￦ª³¶￦¸»³￦½©¥¶·￦Ϯￖ‫ڸڻڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶ‬ϯ
‫ڸڻڶ‬Ζ‫ڴڴڴ‬
￘©±¥­²­²«￦¶©º¥°¹¥¸­³²￦·¹¶´°¹·￦¸³￦￘ϑￋ￦
￦
(B)￦
‫ڷ‬Ζ‫ڵڹڵ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. C
2. B
3. B
4. C
5.
B
￦
￦
PROBLEM 24-4 Impairment and Revaluation of PPE
￦
CASE NO. 1 COST MODEL
Question No. 1
￉³·¸￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦ￋ·¸­±¥¸©¨￦¹·©ª¹°￦°­ª©￦
‫ڴڵ‬￦
ￊ©´¶©§­¥¸­³²￦Ο￦‫ڼڵڴڶ‬￦
￦
￦
(B)￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
223
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
Question No. 2
￠©¶³Κ￦ￚ¬©￦§³±´¥²½￦­·￦¹·­²«￦¸¬©￦§³·¸￦±³¨©°Κ(A)￦
￦
Question No. 3
￉³·¸￦
ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
ￊ­º­¨©￦¦½Ό￦ￋ·¸­±¥¸©¨￦¹·©ª¹°￦°­ª©￦
ￊ©´¶©§­¥¸­³²￦Ο￦‫ڽڵڴڶ‬￦
￦
￦
(B)￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Question No. 4
￉³·¸￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬￦½©¥¶·ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦￐¥²¹¥¶½￦‫ڵ‬Ζ￦‫ڵڶڴڶ‬￦
ￒ©··Ό￦￘©§³º©¶¥¦°©￦¥±³¹²¸Ζ￦¨¥¸©￦³ª￦­±´¥­¶±©²¸￦
ￏ±´¥­¶±©²¸￦°³·· ￦
￦
(B)
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڽڷڽ‬Ζ‫ڴڴڹ‬￦
‫ڴںں‬Ζ‫ڴڴڹ‬￦
Question No. 5
￘©§³º©¶¥¦°©￦¥±³¹²¸￦‫ܥ‬￦￉¥¶¶½­²«￦º¥°¹©￦¥ª¸©¶￦­±´¥­¶±©²¸￦
‫ڽڷڽ‬Ζ‫ڴڴڹ‬￦
ￒ©··Ό￦￘©º­·©¨￦¶©·­¨¹¥°￦º¥°¹©￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
‫ڽڽڼ‬Ζ‫ڴڴڹ‬￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‫ڴڵ‬￦ ￦‫ڷ‬￦½©¥¶·ϯ
‫ڻ‬
ￊ©´¶©§­¥¸­³²
(B)￦
‫ڼڶڵ‬Ζ‫ڴڴڹ‬￦
￦
SUMMARY OF ANSWERS:
1. B
2. A
3. B
4. B
5.
B
￦
CASE NO. 2 REVALUATION MODEL
Question No. 1
￉³·¸￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦ￋ·¸­±¥¸©¨￦¹·©ª¹°￦°­ª©￦
‫ڴڵ‬￦
ￊ©´¶©§­¥¸­³²￦Ο￦‫ڼڵڴڶ‬￦
￦
￦
(B)￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2￦
￘©§³º©¶¥¦°©￦¥±³¹²¸ϑª¥­¶￦º¥°¹©￦
￦
‫ڶ‬Ζ‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
￦
ￓ¥§¬­²©¶½￦¥¸￦§³·¸￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
ￒ©··Ό ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
‫ڴڴڶ‬Ζ‫ڶ ڴڴڴ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦
(D)
￦
Question No. 3
￘©§³º©¶¥¦°©￦¥±³¹²¸ϑª¥­¶￦º¥°¹©￦
ￒ©··Ό￦￘©º­·©¨￦¶©·­¨¹¥°￦º¥°¹©￦
￦
‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
224
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
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ￊ©´¶©§­¥¸­³²￦ ￦
￦
￦
‫ڶ‬Ζ‫ڴڽڻ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬￦
‫ڴڵڷ‬Ζ‫ڴڴڴ‬￦
(C)￦
Question No. 4
￘©§³º©¶¥¦°©￦¥±³¹²¸Ζ￦¨¥¸©￦³ª￦¶©º¥°¹¥¸­³²￦
ￒ©··Ό￦￙¹¦·©µ¹©²¸￦¨©´¶©§­¥¸­³²￦ª³¶￦‫ڶ‬￦½©¥¶·￦
￉¥¶¶½­²«￦¥±³¹²¸￦
ￒ©··Ό￦￘©§³º©¶¥¦°©￦¥±³¹²¸Ζ￦¨¥¸©￦³ª￦­±´¥­¶±©²¸￦
ￊ©§¶©¥·©￦­²￦º¥°¹©￦
ￒ©··Ό￦￘©±¥­²­²«￦¶©º¥°¹¥¸­³²￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·Ζ￦¨¥¸©￦³ª￦¶©º¥°¹¥¸­³²￦
ￒ©··Ό￦ￖ­©§©±©¥°￦¶©¥°­¾¥¸­³²￦ª³¶￦¸»³￦½©¥¶·￦
ￏ±´¥­¶±©²¸￦°³··￦￦
￦
￦
(B)￦
￦
￦
￦
￦
￦
￦
‫ڶ‬Ζ‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڶں‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڽڷڽ‬Ζ‫ڴڴڹ‬￦
‫ڵ‬Ζ‫ڴڷڸ‬Ζ‫ڴڴڹ‬￦
￦
‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 5
￘©§³º©¶¥¦°©￦¥±³¹²¸￦‫ܥ‬￦￉¥¶¶½­²«￦º¥°¹©￦¥ª¸©¶￦­±´¥­¶±©²¸￦
ￒ©··Ό￦￘©º­·©¨￦¶©·­¨¹¥°￦º¥°¹©￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‫ڴڵ‬￦ ￦‫ڷ‬￦½©¥¶·ϯ￦
ￊ©´¶©§­¥¸­³²
(B)￦
SUMMARY OF ANSWERS:
1. B
2. D
3. C
4.
B
5.
‫ڴڻڻ‬Ζ‫ڴڴڴ‬￦
‫ڴںں‬Ζ‫ڴڴڹ‬￦
‫ڽڷڽ‬Ζ‫ڴڴڹ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڽڽڼ‬Ζ‫ڴڴڹ‬￦
‫ڻ‬￦
‫ڼڶڵ‬Ζ‫ڴڴڹ‬￦
B
￦
PROBLEM 24-5 Impairment and Revaluation of PPE
CASE NO. 1 COST MODEL
Question No. 1
￉³·¸￦
ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
ￊ­º­¨©￦¦½Ό￦ￋ·¸­±¥¸©¨￦¹·©ª¹°￦°­ª©￦
ￊ©´¶©§­¥¸­³²￦Ο￦‫ڼڵڴڶ‬￦
￦
￦
(C)￦
￦
Question No. 2
￉³·¸￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
ￒ©··Ό￦￘©§³º©¶¥¦°©￦¥±³¹²¸Ζ￦¨¥¸©￦³ª￦­±´¥­¶±©²¸
ￏ±´¥­¶±©²¸￦°³·· ￦
￦
(D)￦
￦
225
‫ڶ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڽڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڻڸڼ‬Ζ‫ڴڴڴ‬
‫ڷڸڶ‬Ζ‫ڴڴڴ‬
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
Question No. 3
￘©§³º©¶¥¦°©￦¥±³¹²¸
ￒ©··Ό￦￘©º­·©¨￦¶©·­¨¹¥°￦º¥°¹©￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦
ￊ©´¶©§­¥¸­³²
‫ڵ‬Ζ‫ڻڸڼ‬Ζ‫ڴڴڴ‬
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڻڸں‬Ζ‫ڴڴڴ‬￦
‫ڽ‬￦
‫ڷڼڵ‬Ζ‫ڴڴڴ‬￦
(D)￦
Question No. 4
Zero. ￚ¬©￦§³±´¥²½￦­·￦¹·­²«￦¸¬©￦cost model￦¸¬©￦­²§¶©¥·©￦­²￦§¥¶¶½­²«￦¥±³¹²¸￦³ª￦
not recognizedΚ
￘©§³º©¶¥¦°©￦¥±³¹²¸ϑª¥­¶￦º¥°¹©￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
￦￦￦￉³·¸￦
￦￦￦ￒ©··Ό ￇ§§¹±Κ￦ￊ©´¶©§­¥¸­³² Ϯ‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬￦½©¥¶·ϯ
￦
‫ڶ‬Ζ‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڷں‬Ζ‫ڴڴڴ‬
￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦
(A)
Question No. 5
ￒ³»©¶￦¦©¸»©©²￦￘©§³º©¶¥¦°©￦¥±³¹²¸￦¥²¨￦»³¹°¨￦¬¥º©￦¦©©²￦¦³³¯￦
º¥°¹©￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڵڶڴڶ‬￦
ￒ©··Ό￦ￔ©»￦¶©·­¨¹¥°￦º¥°¹©￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‫ڴڵ‬￦ ￦‫ڷ‬ϯ￦
ￊ©´¶©§­¥¸­³²
(B)￦
SUMMARY OF ANSWERS:
1. C
2. D
3. D
‫ڵ‬Ζ‫ڴڻں‬Ζ‫ڴڴڴ‬
￦
4.
A
5.
‫ڸڶ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڻں‬Ζ‫ڴڴڴ‬￦
‫ڴ‬
‫ڵ‬Ζ‫ڴڻں‬Ζ‫ڴڴڴ‬￦
‫ڻ‬￦
‫ڼڷڶ‬Ζ‫ڵڻڹ‬￦
B
CASE NO. 2 REVALUATION MODEL
Question No. 1
￉³·¸￦
ￒ©··Ό￦￘©·­¨¹¥°￦º¥°¹©￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
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ￊ©´¶©§­¥¸­³²￦Ο￦‫ڼڵڴڶ‬￦
￦
￦
(C)￦
￦
Question No. 2
￉³·¸￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
ￒ©··Ό￦￘©§³º©¶¥¦°©￦¥±³¹²¸Ζ￦¨¥¸©￦³ª￦­±´¥­¶±©²¸￦
ￏ±´¥­¶±©²¸￦°³··￦￦
￦
￦
(D)￦
￦
226
￦
‫ڶ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڽڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڻڸڼ‬Ζ‫ڴڴڴ‬￦
‫ڷڸڶ‬Ζ‫ڴڴڴ‬￦
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
Question No. 3
￘©§³º©¶¥¦°©￦¥±³¹²¸
ￒ©··Ό￦￘©º­·©¨￦¶©·­¨¹¥°￦º¥°¹©￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦
ￊ©´¶©§­¥¸­³²
(D)￦
￦
Question No. 4
￘©§³º©¶¥¦°©￦¥±³¹²¸ϑª¥­¶￦º¥°¹©￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
￦￦￦￉³·¸
￦￦￦ￒ©··Ό￦ￇ§§¹±Κ￦ￊ©´¶©§­¥¸­³²￦Ϯ‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬￦½©¥¶·ϯ￦
‫ڵ‬Ζ‫ڻڸڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڻڸں‬Ζ‫ڴڴڴ‬￦
‫ڽ‬￦
‫ڷڼڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڶ‬Ζ‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬
‫ڴڷں‬Ζ‫ڴڴڴ‬￦
￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦
￦
￦
￦
(C)￦
￦
‫ڸڶ‬Ζ‫ڴڴڴ‬￦
￘©§³º©¶¥¦°©￦¥±³¹²¸Ζ￦¨¥¸©￦³ª￦¶©º¥°¹¥¸­³²￦
‫ڵ‬Ζ‫ڸڽں‬Ζ‫ڴڴڴ‬￦ ￦
￝³¹°¨￦¬¥º©￦¦©©²￦¦³³¯Ο²³￦­±´¥­¶±©²¸￦
￦ ￦
￉³·¸￦
‫ڶ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦ ￦
Low
ￒ©··Ό￦ￇ§§¹±Κ￦ￊ©´¶©§­¥¸­³²￦
‫ڴڷں‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڻں‬Ζ‫ڴڴڴ‬￦ er
ￒ©··Ό￦ￇ§¸¹¥°￦¦³³¯￦º¥°¹©￦»­¸¬￦­±´¥­¶±©²¸￦
￦ ￦
￘©§³º©¶¥¦°©￦¥±³¹²¸Ζ￦¨¥¸©￦³ª￦­±´¥­¶±©²¸￦
‫ڵ‬Ζ‫ڻڸڼ‬Ζ‫ڴڴڴ‬￦ ￦
ￒ©··Ό￦￙¹¦·©µ¹©²¸￦¨©´¶©§­¥¸­³²￦ª³¶￦‫ڶ‬￦½©¥¶·￦
Ϯ‫ڷڼڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶ‬￦½©¥¶·ϯ￦
‫ںںڷ‬Ζ‫ڴڴڴ‬￦ ￦
ￍ¥­²￦³²￦¶©º©¶·¥°￦³ª￦­±´¥­¶±©²¸￦°³··￦
￦
Question No. 5
￘©§³º©¶¥¦°©￦¥±³¹²¸￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڵڶڴڶ‬￦
ￒ©··Ό￦￘©º­·©¨￦¶©·­¨¹¥°￦º¥°¹©￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦¹·©ª¹°￦°­ª©￦Ϯ‫ڴڵ‬￦ ￦‫ڷ‬ϯ￦
ￊ©´¶©§­¥¸­³²
(A)￦
￦
SUMMARY OF ANSWERS:
1. C
2. D
3. D
4. C
5.
￦
‫ڵ‬Ζ‫ڴڻں‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڵ‬Ζ‫ڴڻں‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڵ‬Ζ‫ڵڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڽڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڸڽں‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڵ‬Ζ‫ڸڽں‬Ζ‫ڴڴڴ‬￦
‫ڻ‬￦
‫ڶڸڶ‬Ζ‫ڴڴڴ‬￦
A
PROBLEM 24-6 Impairment of Intangible Assets
￦
Question No. 1
ￖ¥¸©²¸￦Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڵ‬ϯ￦
￉³±´¹¸©¶￦·³ª¸»¥¶©￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴں‬ϑ‫ڴڶڵ‬ϯ￦
ￚ³¸¥°￦¥±³¶¸­¾¥¸­³²￦
￦
￦
￦
(A)￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
￦
ￚ¬©￦ §³´½¶­«¬¸￦ ¥²¨￦ ¸¶¥¨©²¥±©￦ ­·￦ ²³¸￦ ¥±³¶¸­¾©¨￦ ¦©§¥¹·©￦ ¸¬©½￦ ¬¥º©￦ ­²¨©ª­²­¸©￦
¹·©ª¹°￦°­ª©Κ￦
￦
227
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
Question No. 2
Copyright:￦
￦
￦￦￉¥¶¶½­²«￦º¥°¹©￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦￦ￒ©··Ό￦￘©§³º©¶¥¦°©￦¥±³¹²¸￦Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬￦ϑ￦Κ‫ڹڴ‬ϯ￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
Tradename:￦
￦
￦￦￉¥¶¶½­²«￦º¥°¹©
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
￦￦ￒ©··Ό￦￘©§³º©¶¥¦°©￦¥±³¹²¸￦Ϯ‫ڹڵ‬Ζ‫ڴڴڴ‬￦ϑ￦Κ‫ڹڴ‬ϯ￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
Goodwill:￦
￦
￦￦￉¥¶¶½­²«￦º¥°¹©￦³ª￦¶©´³¶¸­²«￦¹²­¸￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦￦ￒ©··Ό￦￘©§³º©¶¥¦°©￦¥±³¹²¸￦Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸڵ‬Κ‫ڽڷڽڴ‬ϯ
‫ڶ‬Ζ‫ڼڵڼ‬Ζ‫ڴڼڻ‬￦
ￚ³¸¥°￦­±´¥­¶±©²¸￦°³··￦
(C)
￦
Question No. 3
￉¥¶¶½­²«￦º¥°¹©￦³ª￦«³³¨»­°°￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
ￒ©··Ό￦ￇ°°³§¥¸©¨￦­±´¥­¶±©²¸￦°³··￦³ª￦¶©´³¶¸­²«￦¹²­¸
￉¥¶¶½­²«￦º¥°¹©￦³ª￦«³³¨»­°°￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ ڼڵڴڶ‬￦
(B)
￦
Question No. 4
ￖ¥¸©²¸￦Ϯￖ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
￉³´½¶­«¬¸￦Ϯ¶©§³º©¶¥¦°©￦¥±³¹²¸ϯ￦
ￚ¶¥¨©²¥±©￦Ϯ¶©§³º©¶¥¦°©￦¥±³¹²¸ϯ￦
￉³±´¹¸©¶￦·³ª¸»¥¶©￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦³ª￦­²¸¥²«­¦°©￦¥··©¸·￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ (A)￦
￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڵڼڵ‬Ζ‫ڴڶڶ‬
‫ڵڻڸ‬Ζ‫ڴڶڶ‬￦
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڵڼڵ‬Ζ‫ڴڶڶ‬￦
‫ڼڵڻ‬Ζ‫ڴڼڻ‬￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڽں‬Ζ‫ڴڴڴ‬￦
￦
ￔ³¸©￦¸¬¥¸￦«³³¨»­°°￦­·￦²³¸￦¶©´³¶¸©¨￦¥·￦¥²￦­²¸¥²«­¦°©￦¥··©¸Κ￦
￦
SUMMARY OF ANSWERS:
1. A
2. C
3. B
4.
A
PROBLEM 24-7 Amortization and Impairment of Intangible Assets
Questions 1 and 2
ￚ¶¥¨©±¥¶¯￦Ο ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦
ￒ©··Ό￦ￛ²¥±³¶¸­¾©¨￦§³·¸￦³ª￦­±´¶³º©±©²¸￦
￦￦¸¬¥¸￦·¬³¹°¨￦¬¥º©￦¦©©²￦©¼´©²·©¨￦
￦￦￦￉³·¸
￦￦￦ￒ©··Ό￦ￇ§§¹±Κ￦¥±³¶¸­¾¥¸­³²￦Ϯ‫ڴڹڵ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬￦¼￦‫ڶ‬ϯ￦
ￚ³¸¥°￦
ￇ¨¨Ό￦￉³±´©¸­¸­º©￦´¥¸©²¸￦¨©¦­¸©¨￦¸³￦©¼´©²·©￦
￦￦￦￉³·¸
￦￦￦ￒ©··Ό￦ￇ§§¹±Κ￦¥±³¶¸­¾¥¸­³²￦Ϯ‫ڹڷڵ‬Ζ‫ڴڴڴ‬ϑ‫ڽ‬￦¼￦‫ڵ‬ϯ￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©Ζ￦￐¥²¹¥¶½￦‫ڵ‬Κ￦‫ڼڵڴڶ‬￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦¨¹¶­²«￦¸¬©￦½©¥¶￦
￦￦ￖ¥¸©²¸￦»­¸¬￦¶©±¥­²­²«￦°­ª©￦³ª￦‫ڸ‬￦½©¥¶·￦ЄϮ‫ڴںڵ‬Ζ‫ڴڴڴ‬ϑ‫ڸ‬ϯ
￦￦￦￘©±¥­²­²«￦´¥¸©²¸￦Ϯ‫ڵ‬Ζ‫ڴڷڸ‬Ζ‫ڴڴڴ‬Ο‫ڴںڵ‬Ζ‫ڴڴڴ‬ϯϑ‫ڹڵ‬Ο‫ڻ‬ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦³ª￦¸¬©￦ￖ¥¸©²¸Ζ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
228
￦
￦
￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڼڹڵ‬Ζ‫ڴڹڻ‬￦
(2) A￦
‫ڵ‬Ζ‫ڴڷڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڵڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڷڸ‬Ζ‫ڴڴڴ‬￦
￦
(1) A￦
‫ڼڽڵ‬Ζ‫ڴڹڻ‬￦
‫ڵ‬Ζ‫ڵڷڶ‬Ζ‫ڴڹڶ‬￦
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
￉³±´¹¸¥¸­³²￦³ª￦¸¬©￦ￖ‫ڴںڵ‬Ζ‫ڴڴڴ‬Ό￦
ￕ¶­«­²¥°￦§³·¸
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¥±³¶¸­¾¥¸­³²￦Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϑ‫ڹڵ‬ϯ￦¼￦‫ڻ‬￦½©¥¶·ϯϯ￦
￘©±¥­²­²«￦§¥¶¶½­²«￦º¥°¹©Ζ￦‫ڵ‬ϑ‫ڵ‬ϑ‫ڼڵڴڶ‬￦
￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬
‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
￦
ￚ¬©￦‫ڻ‬￦½©¥¶·￦¥«©￦­·￦ª¶³±￦￐¥²¹¥¶½￦‫ڵ‬Ζ￦‫ڵڵڴڶ‬￦¸³￦￐¥²¹¥¶½￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬Κ￦
Question No. 3
￉¥¶¶½­²«￦º¥°¹©￦³ª￦¸¬©￦¸¶¥¨©±¥¶¯￦Ϯ²³￦¥±³¶¸­¾¥¸­³²ϯ￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬
ￒ©··Ό￦￘©§³º©¶¥¦°©￦¥±³¹²¸￦Ϯￖ‫ڹڻ‬Ζ‫ڴڴڴ‬ϑ‫ܫڴڵ‬ϯ￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³··￦￦
￦
￦
￦
(B)￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
Question No.4
ￇ¨®¹·¸©¨￦§¥¶¶½­²«￦º¥°¹©￦³ª￦¸¬©￦¸¶¥¨©±¥¶¯￦­·￦©µ¹¥°￦¸³￦­¸·￦¶©§³º©¶¥¦°©￦¥±³¹²¸￦³ª￦
ￖ‫ڴڹڻ‬Ζ‫ڴڴڴ‬Κ￦Ϯ￙©©￦²³Κ￦‫ڷ‬ϯ￦
￦
￦
￦
(B)￦
Question No. 5
ￊ³»²´¥½±©²¸￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦²³¸©
ￚ³¸¥°￦§³·¸￦³ª￦¸¬©￦ª¶¥²§¬­·©￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦
ￇ±³¶¸­¾¥¸­³²￦©¼´©²·©￦ ￦
￦
(D)￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڸڻڼ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڸڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬￦
‫ڻڷڵ‬Ζ‫ڴڴڸ‬￦
￦
SUMMARY OF ANSWERS:
1. A
2. A
3. B
4.
B
5.
D
￦
￦
PROBLEM 24-8 Impairment of Cash Generating Unit
￦
Question No. 1
ￚ³¸¥°￦§¥¶¶½­²«￦¥±³¹²¸￦¦©ª³¶©￦­±´¥­¶±©²¸￦￦
‫ڶڻ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￌ¥­¶￦º¥°¹©￦°©··￦§³·¸·￦¸³￦·©°°￦￦
‫ڴں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³··￦￦
‫ڶڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￏ±´¥­¶±©²¸￦°³··￦¥°°³§¥¸©¨￦¸³￦ￍ³³¨»­°°
(D)
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³··￦¥°°³§¥¸©¨￦¸³￦³¸¬©¶￦¥··©¸·￦￦
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Questions No. 2 and 3
(A)
ￕ¸¬©¶￦ ¥··©¸·￦ ­²￦ ¸¬­·￦ §¥·©￦ »³¹°¨￦ ­²§°¹¨©￦ ³²°½￦ ￖￖￋ￦ ¥²¨￦ ￖ¥¸©²¸Κ￦ ￏ±´¥­¶±©²¸￦ ³ª￦
­²º©²¸³¶­©·￦Ϯ­Κ©Κ￦»¶­¸©Ο¨³»²￦¸³￦ￔ￘ￜϯ￦­·￦§³º©¶©¨￦¦½￦ￖￇ￙￦‫ڶ‬￦»¬­°©￦­±´¥­¶±©²¸￦³ª￦ￌￇ￦
¥¸￦ￌￜￚￕ￉ￏ￦»­°°￦¦©￦§³º©¶©¨￦¦½￦ￖￇ￙￦‫ڽڷ‬￦ϑ￦ￖￌ￘￙￦‫ڽ‬Κ￦
￦
229
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
Questions
No. 4 and 5￦
￦
ￖￖￋ￦Ϯ¥¸￦§³·¸￦±³¨©°ϯ￦
ￖ¥¸©²¸￦
ￚ³¸¥°￦
Carrying amount
before
impairment
‫ڴڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ratio
‫ڴ‬Κ‫ڹڻ‬￦
‫ڴ‬Κ‫ڹڶ‬￦
￦
Allocated
Impairment
loss
￦￦‫ڻ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦(D)￦
‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦(D)￦
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦Ϯￊϯ￦
￦
SUMMARY OF ANSWERS:
1. D
2. A
3. A
4.
D
5.
D
￦
￦
PROBLEM 24-9 Impairment and Reversal of Impairment of Cash Generating
Unit
￦
￦
￉¥·¬￦
ￏ²º©²¸³¶½￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
ￖ°¥²¸￦¥²¨￦©µ¹­´±©²¸￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦￦
ￚ¶¥¨©±¥¶¯￦
ￖ¥¸©²¸￦
ￍ³³¨»­°°￦
ￚ³¸¥°￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦￉ￍￛ￦
ￒ©··Ό￦ￜ¥°¹©￦­²￦¹·©￦
ￏ±´¥­¶±©²¸￦°³··￦
ￒ©··Ό ￏ±´¥­¶±©²¸￦¥°°³§¥¸©¨￦¸³￦«³³¨»­°°￦
ￏ±´¥­¶±©²¸￦°³··￦¥°°³§¥¸©¨￦¸³￦³¸¬©¶￦¥··©¸￦
￦
Balance
before
Impairment Fraction
ￖ°¥²¸￦¥²¨￦©µ¹­´±©²¸￦
‫ڷڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڷڵ‬Κ‫ں‬ϑ‫ڻڵ‬￦
ￚ¶¥¨©±¥¶¯￦
￦￦￦‫ڶ‬Ζ‫ڴڹڹ‬Ζ‫ڴڴڴ‬
‫ڶ‬Κ‫ڹڹ‬ϑ‫ڻڵ‬
ￖ¥¸©²¸￦
￦￦￦￦￦‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
Κ‫ڹڼ‬ϑ‫ڻڵ‬￦
ￚ³¸¥°￦
‫ڻڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڸڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڴڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڼ‬Ζ‫ڴڴڴ‬
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڽڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ںڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
Impairment
Loss
Ϯ‫ڶ‬Ζ‫ڴڸڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦Ϯ‫ڴڶڸ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦Ϯ‫ڴڸڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦‫ڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
Balance
after
Impairment
‫ڵڵ‬Ζ‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
￦￦￦‫ڶ‬Ζ‫ڴڷڵ‬Ζ‫ڴڴڴ‬
￦￦￦￦￦￦‫ڴڵڻ‬Ζ‫ڴڴڴ‬￦
‫ڸڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￖ°¥²¸￦¥²¨￦©µ¹­´±©²¸
ￚ¶¥¨©±¥¶¯￦
ￖ¥¸©²¸￦
ￚ³¸¥°￦
Balance
after
Impairment
‫ڵڵ‬Ζ‫ڴںڷ‬Ζ‫ڴڴڴ‬
￦￦￦‫ڶ‬Ζ‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦‫ڴڵڻ‬Ζ‫ڴڴڴ‬￦
‫ڸڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Reallocation
Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ
Ϯ‫ڻ‬Ζ‫ڴڴڹ‬ϯ￦
‫ڻڸ‬Ζ‫ڴڴڹ‬￦
￦￦￦￦￦￦￦￦￦￦￦￦Ο￦
￦
230
Balance
after
Reallocation
‫ڵڵ‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڴ‬
￦￦￦‫ڶ‬Ζ‫ڶڶڵ‬Ζ‫ڴڴڹ‬￦
￦￦￦￦￦￦‫ڻڹڻ‬Ζ‫ڴڴڹ‬￦
￦￦￦‫ڷ‬Ζ‫ڴڶڹ‬Ζ‫ڴڴڴ‬￦
1. (B)
2. (B)
3. (B)
￦
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
Plant and Equipment:
￝³¹°¨￦¬¥º©￦¦©©²￦￈ￜΖ￦²³￦­±´¥­¶±©²¸￦
￉³·¸￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ‫ڶ‬Κ‫ں‬ￓ￦‫ڴڴڷܩ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
‫ڸڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
‫ڵڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ‫ڶڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
ￇ§¸¹¥°￦￈³³¯￦º¥°¹©￦
￦￦ￏ±´¥­¶©¨￦º¥°¹©￦
￦￦ￒ©··Ό￦￙¹¦·©µ¹©²¸￦¨©´¶©§­¥¸­³²￦
ￓ¥¼­±¹±￦«¥­²￦³²￦¶©º©¶·¥°￦³ª￦­±´¥­¶±©²¸￦
￦
￦
￦
‫ڵڵ‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڴ‬
￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڴڵ‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
￦ ‫ڶ‬Ζ‫ڴڼڴ‬Ζ‫ڴڴڴ‬￦
￦
Trademark:
￝³¹°¨￦¬¥º©￦¦©©²￦￈ￜΖ￦²³￦­±´¥­¶±©²¸￦
￉³·¸￦
ￒ©··Ό￦￙¹¦·©µ¹©²¸￦¥±³¶¸­¾¥¸­³²￦
￦
‫ڶ‬Ζ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڶ‬Ζ‫ڴڷڸ‬Ζ‫ڴڴڴ‬￦
￦
ￇ§¸¹¥°￦￈³³¯￦º¥°¹©￦
￦￦ￏ±´¥­¶©¨￦º¥°¹©￦
￦￦ￒ©··Ό￦￙¹¦·©µ¹©²¸￦¨©´¶©§­¥¸­³²￦
ￓ¥¼­±¹±￦«¥­²￦³²￦¶©º©¶·¥°￦³ª￦­±´¥­¶±©²¸￦
￦
‫ڶ‬Ζ‫ڶڶڵ‬Ζ‫ڴڴڹ‬￦
‫ڶڵڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڶ‬Ζ‫ڴڵڴ‬Ζ‫ڴڴڹ‬￦
‫ڽڵڸ‬Ζ‫ڴڴڹ‬￦
￦
‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڻڻ‬Ζ‫ڴڴڴ‬￦
￦
Patent:
￝³¹°¨￦¬¥º©￦¦©©²￦￈ￜΖ￦²³￦­±´¥­¶±©²¸￦
￉³·¸￦
ￒ©··Ό￦￙¹¦·©µ¹©²¸￦¥±³¶¸­¾¥¸­³²￦
￦
￦
￦
￦
ￇ§¸¹¥°￦￈³³¯￦º¥°¹©￦
￦￦ￏ±´¥­¶©¨￦º¥°¹©￦
￦￦ￒ©··Ό￦￙¹¦·©µ¹©²¸￦¨©´¶©§­¥¸­³²￦
ￓ¥¼­±¹±￦«¥­²￦³²￦¶©º©¶·¥°￦³ª￦­±´¥­¶±©²¸￦
￦
‫ڻڹڻ‬Ζ‫ڴڴڹ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڻڽں‬Ζ‫ڴڴڹ‬￦
‫ڶڻ‬Ζ‫ڴڴڹ‬￦
￦
ￖ°¥²¸￦¥²¨￦©µ¹­´±©²¸￦
ￚ¶¥¨©±¥¶¯￦
ￖ¥¸©²¸￦
ￚ³¸¥°￦
Balance
before
Reversal
Fraction
‫ڴڵ‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦ ‫ڴڶڷڴڵ‬ϑ‫ڼڶڴڷڵ‬￦
‫ڶ‬Ζ‫ڴڵڴ‬Ζ‫ڴڴڹ‬￦ ‫ڴڵڴڶ‬Κ‫ڹ‬ϑ‫ڼڶڴڷڵ‬
‫ڻڽں‬Ζ‫ڴڴڹ‬￦ ‫ڻڽں‬Κ‫ڹ‬ϑ‫ڼڶڴڷڵ‬￦
‫ڷڵ‬Ζ‫ڼڶڴ‬Ζ‫ڴڴڴ‬￦
Allocated
Gain
Max gain
‫ڵ‬Ζ‫ڵڴڽ‬Ζ‫ںڷڵ‬￦ ‫ڵ‬Ζ‫ڵڴڽ‬Ζ‫ںڷڵ‬￦
‫ڴڻڷ‬Ζ‫ڶڻڷ‬
‫ڴڻڷ‬Ζ‫ڶڻڷ‬
‫ڼڶڵ‬Ζ‫ڶڽڸ‬￦
‫ڶڻ‬Ζ‫ڴڴڹ‬￦
‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬Ζ‫ڸڸڷ‬Ζ‫ڼڴڴ‬￦
￦
ￖ°¥²¸￦¥²¨￦©µ¹­´±©²¸
ￚ¶¥¨©±¥¶¯￦
ￖ¥¸©²¸￦
ￚ³¸¥°￦
Balance
bef. Reall
‫ڶڵ‬Ζ‫ڵڶڶ‬Ζ‫ںڷڵ‬￦
‫ڶ‬Ζ‫ڴڼڷ‬Ζ‫ڶڻڼ‬￦
‫ڹڶڼ‬Ζ‫ڶڽڽ‬￦
‫ڹڵ‬Ζ‫ڼڶڸ‬Ζ‫ڴڴڴ‬￦
Max gain
‫ڵ‬Ζ‫ڵڴڽ‬Ζ‫ںڷڵ‬
‫ڴڻڷ‬Ζ‫ڶڻڷ‬￦
‫ڶڻ‬Ζ‫ڴڴڹ‬￦
‫ڶ‬Ζ‫ڸڸڷ‬Ζ‫ڼڴڴ‬￦
Balance
Realloafter
cation
reallocation
‫ںڸ‬Ζ‫ڷںڼ‬
‫ڶڵ‬Ζ‫ڻںڶ‬Ζ‫ڽڽڽ‬
‫ڽ‬Ζ‫ڴڷڵ‬￦
‫ڶ‬Ζ‫ڴڽڷ‬Ζ‫ڵڴڴ‬￦
Ϯ‫ڹڹ‬Ζ‫ڶڽڽ‬ϯ￦
‫ڴڻڻ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڹڵ‬Ζ‫ڼڶڸ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. B
2. B
3. B
4.
C
￦
231
5.
C
6.
A
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
PROBLEM 24-10 Noncurrent Assets Held for Sale -Single Asset￦
￦
Question No. 1
￉³·¸￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￉¥¶¶½­²«￦¥±³¹²¸
‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦￦
ￒ©··Ό￦ￏ²­¸­¥°￦¥±³¹²¸￦¶©§³«²­¾©¨ ￦lower￦³ªΌ￦
￦
￦
￦￦￦￉¥¶¶½­²«￦¥±³¹²¸￦
‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
￦￦￦ￌ¥­¶￦º¥°¹©￦°©··￦§³·¸￦¸³￦·©°°￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³··
(C)
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
￠©¶³Κ￦ￔ³²Ο§¹¶¶©²¸￦¥··©¸￦¬©°¨￦ª³¶￦·¥°©￦·¬³¹°¨￦²³¸￦¦©￦¨©´¶©§­¥¸©¨Κ￦
(A)￦
￦
Question No. 3
ￒ³»©¶￦³ªΌ￦
￦
￦￦
￦￦￉¥¶¶½­²«￦¥±³¹²¸￦
‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
￦￦ￌￜￒ￉ￚ￙￦
‫ڴڽڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦¥¸￦­²­¸­¥°￦¶©§³«²­¸­³²￦
￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￍ¥­²￦³²￦¶©º©¶·¥°￦ ￦ￖ̲ￒ￦
(C)
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 4
ￔ©¸￦￙©°°­²«￦ￖ¶­§©￦Ϯ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
ￍ¥­²￦³²￦·¥°©
￦
￦
￦
(B)
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 5
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￉¥¶¶½­²«￦¥±³¹²¸￦
￦
‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦￦
ￒ©··Ό￦ￏ²­¸­¥°￦¥±³¹²¸￦¶©§³«²­¾©¨ lower￦³ªΌ￦
￦
￦￦￦￉¥¶¶½­²«￦¥±³¹²¸￦
‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
￦￦￦ￌ¥­¶￦º¥°¹©￦°©··￦§³·¸￦¸³￦·©°°￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³··￦
(A)
Ο￦
SUMMARY OF ANSWERS:
1. C
2. A
3. C
4.
B
5.
A
￦
￦
PROBLEM 24-11 Noncurrent Assets Held for Sale -Single Asset and
Revaluation Model
CASE NO. 1
Question No. 1
ￏ±´¥­¶±©²¸￦°³··Ζ￦￐¹²©￦‫ڴڷ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￏ±´¥­¶±©²¸￦°³··Ζ￦ￊ©§©±¦©¶￦‫ڵڷ‬￦
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦­±´¥­¶±©²¸￦°³··￦ ￦
￦
(D)￦
‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦
232
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
ￚ¬©￦­±´¥­¶±©²¸￦°³··￦³²￦￐¹²©￦‫ڴڷ‬￦­·￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦
ￌ¥­¶￦º¥°¹©￦
‫ڶ‬Ζ‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉³·¸·￦¸³￦·©°°￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
ￌ¥­¶￦º¥°¹©￦°©··￦§³·¸·￦¸³￦·©°°￦
‫ڶ‬Ζ‫ڴڷڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￌ¥­¶￦º¥°¹©￦
‫ڶ‬Ζ‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³··Ζ￦￐¹²©￦‫ڴڷ‬￦
Ϯ‫ڴڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
ￚ¬©￦­±´¥­¶±©²¸￦°³··￦³²￦ￊ©§©±¦©¶￦‫ڵڷ‬￦­·￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦
ￌ¥­¶￦º¥°¹©￦
‫ڶ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉³·¸·￦¸³￦·©°°￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
ￌ¥­¶￦º¥°¹©￦°©··￦§³·¸·￦¸³￦·©°°￦
‫ڶ‬Ζ‫ڴڵڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
‫ڶ‬Ζ‫ڴڷڶ‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³··Ζ￦ￊ©§©±¦©¶￦‫ڵڷ‬
Ϯ‫ڴڶڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
Question No. 2
ￌ¥­¶￦º¥°¹©
‫ڶ‬Ζ‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￘©º¥°¹¥¸­³²￦￙¹¶´°¹·￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·Ζ￦¦©«￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￘©º¥°¹¥¸­³²￦￙¹¶´°¹·￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￘©º¥°¹¥¸­³²￦￙¹¶´°¹·￦
￦
￦
(C)￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
ￚ¬©￦ ¥¨®¹·¸©¨￦ ¦¥°¥²§©￦ ³ª￦ ¸¬©￦ °¥²¨￦ ­·￦ ©µ¹¥°￦ ¸³￦ ­¸·￦ ª¥­¶￦ º¥°¹©￦ °©··￦ §³·¸·￦ ¸³￦ ·©°°￦ ³ª￦
‫ڶ‬Ζ‫ڴڵڴ‬Ζ‫ڴڴڴ‬Κ￦
￦
￦
￦
(A)￦
Question No. 4
Zero.￦￦ￔ³￦·¹¦·©µ¹©²¸￦­²§¶©¥·©￦­²￦¸¬©￦ª¥­¶￦º¥°¹©￦°©··￦§³·¸·￦¸³￦·©°°￦³ª￦¸¬©￦¥··©¸Κ￦
(A)
Question No. 5
ￔ©¸￦￙©°°­²«￦ￖ¶­§©￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
ￒ³··￦ ￦
￦
￦
￦
‫ڵ‬Ζ‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڵڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
(A)￦
￦
SUMMARY OF ANSWERS:
1. D
2. C
3. A
4.
A
5.
A
CASE NO. 2
Question No. 1
ￌ¥­¶￦º¥°¹©￦
￉¥¶¶½­²«￦¥±³¹²¸
ￊ©§¶©¥·©￦­²￦º¥°¹©￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦
ￏ±´¥­¶±©²¸￦°³··Ζ￦￐¹²©￦‫ڴڷ‬￦
‫ڵ‬Ζ‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
233
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
ￇ¨¨Ό￦ￇ¨¨­¸­³²¥°￦ￏ±´¥­¶±©²¸￦°³··Ζ￦￐¹²©￦‫ڴڷ‬￦
ￚ³¸¥°￦­±´¥­¶±©²¸￦°³··￦ ￦
￦
(C)￦
Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڷڶ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ¨¨­¸­³²¥°￦­±´¥­¶±©²¸￦°³··￦³²￦￐¹²©￦‫ڴڷ‬￦­·￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦
ￌ¥­¶￦º¥°¹©￦
‫ڵ‬Ζ‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉³·¸·￦¸³￦·©°°￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
ￌ¥­¶￦º¥°¹©￦°©··￦§³·¸·￦¸³￦·©°°￦
‫ڵ‬Ζ‫ڴڻڼ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￌ¥­¶￦º¥°¹©￦
‫ڵ‬Ζ‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³··￦
Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬ϯ￦
￦
Question No. 2
ￔ­°Κ￦ￚ¬©￦¶©º¥°¹¥¸­³²￦·¹¶´°¹·￦»¥·￦¶©¨¹§©¨￦¸³￦¾©¶³Κ￦
￦
￦
￦
￦
￦
(A)
￦
Question No. 3
ￚ¬©￦ §¥¶¶½­²«￦ ¥±³¹²¸￦ ³ª￦ ¸¬©￦ ¥··©¸￦ ­·￦ ‫ڶ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ Ϯ ‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ °©··￦ ­¶¶©º©¶·­¦°©￦
(D)￦
¶©º¥°¹¥¸­³²￦·¹¶´°¹·￦³ª￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯΚ￦￦
Question No. 4
ￌ¥­¶￦º¥°¹©￦￦
ￒ©··Ό￦￉³·¸·￦¸³￦·©°°￦
ￌ¥­¶￦º¥°¹©￦°©··￦§³·¸·￦¸³￦·©°°
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
ￍ¥­²￦³²￦¶©º©¶·¥°￦³ª￦­±´¥­¶±©²¸￦ ￦
‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڵڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڻڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڸ‬Ζ‫ڴڴڴ‬￦
(D)￦
￦
￦
Question No. 5
ￔ©¸￦￙©°°­²«￦ￖ¶­§©
‫ڵ‬Ζ‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦￦
‫ڶ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￒ³··￦ ￦
￦
￦
￦
(C)￦
Ϯ‫ڴڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￚ¬©￦ §¥¶¶½­²«￦ ¥±³¹²¸￦ ³ª￦ ¸¬©￦ ¥··©¸￦ ­·￦ ‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ °©··￦ ­¶¶©º©¶·­¦°©￦ ¶©º¥°¹¥¸­³²￦
·¹¶´°¹·￦³ª￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬Κ
SUMMARY OF ANSWERS:
1. C
2. A
3. D
4.
D
5.
C
PROBLEM 24-12 Noncurrent Assets held for Sale- Disposal Group￦
￦
Question No. 1
C P8,800,000. Lower of CV and FVLCTS
Question No. 2
(C) P6,000,000. Lower of CV and FVLCTS
234
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
Question No. 3
ￚ³¸¥°￦§¥¶¶½­²«￦¥±³¹²¸￦¦©ª³¶©￦­±´¥­¶±©²¸￦￦
‫ڽڹ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￌ¥­¶￦º¥°¹©￦°©··￦§³·¸·￦¸³￦·©°°￦￦
‫ڶڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³··￦￦
‫ڻ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￏ±´¥­¶±©²¸￦°³··￦¥°°³§¥¸©¨￦¸³￦ￍ³³¨»­°°￦
(D)￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³··￦¥°°³§¥¸©¨￦¸³￦³¸¬©¶￦¥··©¸·￦￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
Questions
No. 4 & 5
￦
Carrying
amount as
Allocated
Revaluation
remeasured
Decrease
surplus
ￖￖￋ￦Ϯ¥¸￦§³·¸￦±³¨©°ϯ￦
‫ڶڶ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ‫ڴ‬Κ‫ڽڹ‬￦
‫ڴڸڽ‬Ζ‫ںڴڶ‬￦
Ο￦
‫ڽڹں‬Ζ‫ڸڽڻ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
ￖￖￋ￦Ϯ¥¸￦¶©º¥°¹¥¸­³²￦±³¨©°ϯ￦
‫ںڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڴ‬Κ‫ڵڸ‬￦
ￚ³¸¥°￦
‫ڼڷ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦￦
Revaluation
Carrying
surplus
amount
Impairment
after
loss
impairment
ￖￖￋ￦Ϯ¥¸￦§³·¸￦±³¨©°ϯ￦
Ο￦
‫ڴڸڽ‬Ζ‫ںڴڶ‬￦
‫ڵڶ‬Ζ‫ڽڹڼ‬Ζ‫ڸڽڻ‬￦
ￖￖￋ￦Ϯ¥¸￦¶©º¥°¹¥¸­³²￦±³¨©°ϯ￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڽڹڶ‬Ζ‫ڸڽڻ‬￦
‫ڹڵ‬Ζ‫ڴڸڷ‬Ζ‫ںڴڶ‬￦
ￚ³¸¥°￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڻڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￘©±¥­²­²«￦¶©º¥°¹¥¸­³²￦·¹¶´°¹·￦­·￦
Ϯￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦±­²¹·￦Ϯￖ‫ڶڷ‬ￓΟￖ‫ڴڷ‬ￓϯ￦
ￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
ￊ©§¶©¥·©￦­²￦º¥°¹©￦³ª￦¸¬©￦ￖￖￋ￦Ϯ¥¸￦¶©º¥°¹¥¸­³²￦±³¨©°ϯ￦­·￦¥°°³§¥¸©¨￦¸³￦￦
‫ڵ‬Κ ￌ­¶·¸Ζ￦¶©±¥­²­²«￦¶©º¥°¹¥¸­³²￦·¹¶´°¹·￦
‫ڶ‬Κ ￈¥°¥²§©￦¸³￦­±´¥­¶±©²¸￦°³··Κ￦
￦
SUMMARY OF ANSWERS:
1. C
2. C
3. D
4. B
5.
A
￦
￦
PROBLEM 24-13￦Noncurrent Assets held for Sale Investment in Associate
￦
Question No. 1
￙¬¥¶©￦­²￦²©¸￦­²§³±©￦Ϯ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦¹²¨©¶º¥°¹©¨￦¥··©¸
ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦ ￦
(B)
Question No. 2
￈©«­²²­²«￦¦¥°¥²§©￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ϯ·©©￦ￔ³Κ￦‫ڵ‬ϯ￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦Ϯ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦ ￦
(A)￦
￦
235
‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴںڶ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴںڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڸ‬Ζ‫ڴڴڴ‬
‫ڹ‬Ζ‫ڹڵڶ‬Ζ‫ڴڴڴ‬￦
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
Question No. 3
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڹ‬Ζ‫ڹڵڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￏ²­¸­¥°￦¥±³¹²¸￦¶©§³«²­¾©¨ ￦lower￦³ªΌ￦
￦
￦
￦￦￦￉¥¶¶½­²«￦¥±³¹²¸￦
‫ڹ‬Ζ‫ڹڵڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦ￌ¥­¶￦º¥°¹©￦°©··￦§³·¸￦¸³￦·©°°
‫ڸ‬Ζ‫ڴڴڽ‬Ζ‫ڸ ڴڴڴ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³··
(B)
‫ڹڵڷ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 4
￠©¶³Κ￦ￔ³￦￙¬¥¶©￦­²￦¸¬©￦´¶³ª­¸￦³¶￦°³··￦¥²¨￦¥±³¶¸­¾¥¸­³²￦·¬¥°°￦¦©￦¶©§³«²­¾©¨￦»¬©²￦
¸¬©￦ ­²º©·¸±©²¸￦ ­²￦ ¥··³§­¥¸©￦ ­·￦ §°¥··­ª­©¨￦ ¥·￦ ²³²§¹¶¶©²¸￦ ¬©°¨￦ ª³¶￦ ·¥°©Κ￦ ￚ¬©￦ §¥·¬￦
¨­º­¨©²¨￦·¬¥°°￦¦©￦¶©§³«²­¾©¨￦¥·￦­²§³±©Κ￦ (A)￦
￦
Question No. 5
ￔ©¸￦￙©°°­²«￦ￖ¶­§©￦Ϯￖ‫ڸ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ
‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
‫ڸ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
ￒ³··￦³²￦·¥°©￦
￦
￦
￦
(D)￦
Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
SUMMARY OF ANSWERS:
1. B
2. A
3. B
4.
A
5.
D
￦
￦
PROBLEM 24-14￦
￦
Question No. 1
ￏ¶¶­«¥¸­³²￦ￋµ¹­´±©²¸￦
ￖ￦
ￌ¶©­«¬¸￦­²￦
￦
ￏ²·¸¥°°¥¸­³²￦§³·¸￦
￦
ￚ³¸¥°￦ￓ¥§¬­²©¶½￦¥²¨￦ￋµ¹­´±©²¸Ζ￦©²¨￦
(A)￦
ￖ￦
￦
￦
￦
Question No. 2
ￚ¶¥¨©￦­²￦¥°°³»¥²§©
￈³³¯￦ￜ¥°¹©Ό￦
￦
￦￦￦￉³·¸￦
‫ڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦￦￦ￒ©··Ό￦ￇ§§¹±Κ￦ￊ©´¶©§­¥¸­³²￦Ϯￖ‫ڴںں‬Ζ‫ܩڴڴڴ‬￦ￖ‫ڹںڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹڶڼ‬Ζ‫ڴڴڴ‬￦
ￒ³··￦³²￦¸¶¥¨©￦­²￦
(B)
￦
Question No. 3
￈©ª³¶©￦¥¨¨­¸­³²￦σϮￖ‫ڷ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯϑ‫ڴڶ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦
ￇª¸©¶￦¥¨¨­¸­³²Ό￦￦σϮￖ‫ڷ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ￦Ϯￖ‫ڶںڹ‬Ζ‫ڴڴڹ‬￦‫ܩ‬￦ￖ‫ڻڷ‬Ζ‫ڴڴڹ‬ϯ￦‫ܩ‬￦‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯϑ‫ڴڶ‬ϯ￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦ ￦
￦
B)
‫ڴڸڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڽڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڸڽ‬Ζ‫ڴڴڴ‬
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹڻڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڻڷ‬Ζ‫ڴڴڹ‬￦
‫ڷڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴںڵ‬Ζ‫ڴڴڹ‬￦
￦
￘©±¥­²­²«￦°­ª©￦Ϯ‫ڴڶ‬￦ ￦‫ڸ‬￦‫ܩ‬￦‫ڸ‬ϯ￦‫ܥ‬￦‫ڴڶ‬￦½©¥¶·￦
￦
Question No. 4
ￚ¹¶ª￦§¹¸¸©¶￦σΫϮￖ‫ڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯϑ‫ڹ‬Ϋ￦¼￦‫ڽ‬ϑ‫ڶڵ‬σ￦‫ܩ‬￦￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦ΫϮￖ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯϑ‫ں‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯΫσ￦
236
ￖ￦
‫ںڽڵ‬Ζ‫ڴڹڶ‬￦
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
￝¥¸©¶￦¨©·¥°­²¥¸³¶￦σϮￖ‫ڷ‬Ζ‫ڴڼڻ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴڻڶ‬Ζ‫ڴڴڴ‬ϯϑ‫ڴڵ‬σ￦￦
ￏ¶¶­«¥¸­³²￦©µ¹­´±©²¸￦σϮ‫ڶڸڽ‬Ζ‫ڴڴڴ‬ϑ‫ڸ‬ϯ￦¼￦‫ں‬ϑ‫ڶڵ‬σ￦
ￕªª­§©￦¦¹­°¨­²«￦
ￚ³¸¥°￦ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦
(B)￦
￦
￦
Question No. 5
ￌ¥­¶￦º¥°¹©￦³²￦­²­¸­¥°￦¶©º¥°¹¥¸­³²￦
￦
￦
￈³³¯￦º¥°¹©￦³²￦­²­¸­¥°￦¶©º¥°¹¥¸­³²Ό￦
￦￦￦￦￉³·¸￦
ￖ￦ ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦￦￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦￦
Ϯ￦ ‫ڴںڻ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦σϮￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯϑ‫ڴڵ‬￦¼￦‫ڶ‬ϯ￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦￘©º¥°¹¥¸­³²￦￙¹¶´°¹·￦
￦
￦
ￒ©··Ό￦ￖ­©§©±©¥°￦¶©¥°­¾¥¸­³²￦­²￦‫ڽڵڴڶ‬￦Ϯￖ‫ڴڸڹ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬ϯ￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦
￦
￦
￦
￦
￦
ￖ￦
￦
‫ڵڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڻڵڵ‬Ζ‫ڴڹڻ‬￦
‫ڴںڵ‬Ζ‫ڴڴڹ‬￦
‫ڹڶڼ‬Ζ‫ڴڴڹ‬
ￖ￦ ‫ڷ‬Ζ‫ڴڼڻ‬Ζ‫ڴڴڴ‬￦
￦ ‫ڷ‬Ζ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
ￖ￦ ‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڸڹ‬Ζ‫ڴڴڴ‬￦
ￖ￦ ‫ںڼڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦ￌ¥­¶￦º¥°¹©￦
￦
￦ ￖ￦ ‫ڷ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦￈³³¯￦º¥°¹©Ό￦
￦￦￦￦ￇ¨®¹·¸©¨￦§³·¸￦
ￖ￦ ‫ڷ‬Ζ‫ڴڼڻ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦￦
Ϯ￦ ‫ڵڹڷ‬Ζ‫ڴڴڴ‬ϯ￦ ￦ ‫ڷ‬Ζ‫ڽڶڸ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦σϮￖ‫ڷ‬Ζ‫ڴڼڻ‬Ζ‫ڴڴڴ‬￦ ￦ￖ‫ڴڻڶ‬Ζ‫ڴڴڴ‬ϯϑ‫ڴڵ‬σ￦
￘©º¥°¹¥¸­³²￦¨©§¶©¥·©￦ ￦§¬¥¶«©¨￦¸³￦￘©º¥°¹¥¸­³²￦￙¹¶´°¹·￦(A)￦
￦ ￖ￦
‫ڽڶ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. A
2. B
3. B
4.
B
5.
A
￦
￦
PROBLEM 24-15
Question Nos. 1 and 2
￉³·¸Ο¦©«­²²­²«￦¦¥°¥²§©
ￒ©··￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²Ζ￦¦©«­²²­²«￦
ￎ©°¨￦ª³¶￦·¥°©Ο§¥¶¶½­²«￦¥±³¹²¸￦
ￚ³¸¥°￦
ￊ©´¶©§­¥¸­³²￦§¬¥¶«©￦ª³¶￦¸¬©￦½©¥¶￦
￦ￎ©°¨￦ª³¶￦·¥°©￦Ϯ‫ڼ‬Ζ‫ڴڴڶ‬￦¼￦‫ܫڴڶ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯ￦
￦￘©±¥­²­²«￦¦¥°¥²§©￦Ϯ‫ڶڷڶ‬Ζ‫ڹڶڸ‬￦¼￦‫ܫڴڶ‬ϯ￦
￉°¥··­ª­©¨￦¥·￦¬©°¨￦ª³¶￦·¥°©Ό￦
￦ￊ©´¶©§­¥¸­³²￦ª³¶￦¸¬©￦½©¥¶
￉¥¶¶½­²«￦¥±³¹²¸￦
￦
Question No. 3
￉¥¶¶½­²«￦¥±³¹²¸￦¥¸￦‫ڵ‬￦ￕ§¸￦‫ڼڵڴڶ‬
ￒ©··￦º¥°¹¥¸­³²￦¥¸￦‫ڵ‬￦ￕ§¸³¦©¶￦‫ڼڵڴڶ‬￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦
￦
￦
￦
￦
￦
‫ڴڶڼ‬￦
‫ںڸ‬Ζ‫ڹڸڼ‬￦
￦
￦
￦
￦
‫ںڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڸڸڵ‬Κ‫ڹڻڷ‬￦
‫ڼ‬Ζ‫ڴڴڶ‬￦
‫ڶڷڶ‬Ζ‫ڹڶڸ‬￦
￦
1. (A)
47,305
￦
‫ڴڶڼ‬￦
185,940
(A)
‫ڶڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڽڸڸ‬Ζ‫ڴڴڹ‬￦
‫ڻڻ‬Ζ‫ڴڴڹ‬￦
ￜ¥°¹¥¸­³²￦¥¸￦‫ڵ‬￦ￕ§¸³¦©¶￦‫ڼڵڴڶ‬￦
‫ڽڸڸ‬Ζ‫ڴڴڹ‬￦
237
Chapter 24: Revaluation, Impairment and Noncurrent Asset Held for Sale
ￒ©··￦ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦Ϯ‫ڽڸڸ‬Ζ‫ڴڴڹ‬ϑϮ‫ڴڸ‬Ο‫ڽ‬ϯ￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦
￦
(B)￦
‫ڸڵ‬Ζ‫ڴڴڹ‬￦
‫ڹڷڸ‬Ζ‫ڴڴڴ‬￦
Question No. 4
￉¥¶¶½­²«￦¥±³¹²¸￦¥¸￦‫ڵ‬￦ￕ§¸￦‫ڼڵڴڶ‬￦
ￒ©··￦º¥°¹¥¸­³²￦¥¸￦‫ڵ‬￦ￕ§¸³¦©¶￦‫ڼڵڴڶ‬￦
ￊ©§¶©¥·©￦­²￦º¥°¹©￦
‫ڵ‬Ζ‫ڴڼڴ‬Ζ‫ڴڴڴ‬￦
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‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
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(B)
Question No. 5 C
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‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڼڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ںڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڸڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڼڼ‬￦
‫ڸڶ‬Ζ‫ڴڼڼ‬￦
(C)
Question No. 6
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦¦¥·©¨￦³²￦¶©º¥°¹©¨￦¥±³¹²¸￦
ￒ©··￦¨©´¶©§­¥¸­³²￦©¼´©²·©￦¦¥·©¨￦³²￦¬­·¸³¶­§¥°￦§³·¸￦Ϯ‫ڴڴڸ‬Ζ‫ڴڴڴ‬ϑ‫ڴڸ‬ϯ￦
ￖ­©§©±©¥°￦¶©¥°­¾¥¸­³²
(D)￦
Or
￘©º¥°¹¥¸­³²￦·¹¶´°¹·Ζ￦¦©«­²²­²«￦Ϯￖ¶³´Κ￦ￇϯ￦
ￇ¨¨￦¶©º¥°¹¥¸­³²￦·¹¶´°¹·Ζ￦ￕ§¸Κ￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦
ￚ³¸¥°￦¶©º¥°¹¥¸­³²￦·¹¶´°¹·￦
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ￖ­©§©±©¥°￦¶©¥°­¾¥¸­³²
(D)￦
￦
SUMMARY OF ANSWERS:
1. A
2. A
3. B
4. B
5.
￦
238
‫ڸڵ‬Ζ‫ڴڴڹ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڹ‬￦
‫ڶں‬Ζ‫ڴڴڴ‬￦
‫ڻڻ‬Ζ‫ڴڴڹ‬￦
‫ڽڷڵ‬Ζ‫ڴڴڹ‬￦
‫ڵڷ‬￦
‫ڸ‬Ζ‫ڴڴڹ‬￦
C
6.
D
Chapter 26: Introduction to Liabilities
CHAPTER 26: INTRODUCTION TO LIABILITIES
PROBLEM 26-1 Total Liabilities
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Current
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‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
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‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
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‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
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Non-current
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‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ϯ￦
￦ ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
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( B )￦
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Current asset
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‫ڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
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‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
Non-current asset
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Ό￦
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ￖ￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
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PROBLEM 26-2 Current Liabilities￦
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ￖ￦ ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
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239
￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
ￖ￦ ‫ڸ‬Ζ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
Chapter 26: Introduction to Liabilities
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(B)
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‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
‫ڹڻڵ‬Ζ‫ڴڴڴ‬￦
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‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
P 5,575,000￦
Ο§¹¶¶©²¸￦°­¥¦­°­¸­©·Ό￦
￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
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‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
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‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
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‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
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PROBLEM 26-3 Refinancing￦
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‫ܫڴڵ‬￦²³¸©￦´¥½¥¦°©Ζ￦±¥¸¹¶­²«￦‫ڷڴ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
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￦
PROBLEM 26-4 Refinancing
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PROBLEM 26-5 Refinancing
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PROBLEM 26-6 Accounts payable
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( B )￦
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240
Chapter 26: Introduction to Liabilities
PROBLEM 26-7 Accounts payable￦
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( B )￦
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P 6,000,000￦
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Єￚ¬©￦ ¥±³¹²¸￦ »¥·￦ «¶³··©¨Ο¹´￦ ·­²§©￦ ¸¬©￦ ©²¸­¸½￦ ­·￦ ²³￦ °³²«©¶￦ ©²¸­¸°©¨￦ ¸³￦ §¥·¬￦
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PROBLEM 26-8 Bonus payable
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P 132,000￦
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PROBLEM 26-9 Bonus payable
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( D )￦
￦ 120,000￦
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ￖ￦ ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 26-10 Unearned Revenue
ￛ²©¥¶²©¨￦¶©º©²¹©￦ ￦«­ª¸￦§©¶¸­ª­§¥¸©·￦
Unearned revenue
￦
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￦￦￦￦￦￦￦￦￦‫ڸ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦￦￦‫ں‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￦
￦
￈¥°¥²§©Ζ￦ￋ²¨￦(B)￦
2,200,000
￦￦
￦￦￦￦￦￦￦￦￦‫ں‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦￦￦‫ں‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
241
Chapter 26: Introduction to Liabilities
PROBLEM 26-11 Advances from Customers
ￛ²©¥¶²©¨￦¶©º©²¹©￦ ￦ￇ¨º¥²§©·￦ª¶³±￦§¹·¸³±©¶·￦
Unearned revenue
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￦￦ ￦￦￦￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©Ζ￦￈©«Κ￦
￦
ￇ¨º¥²§©·￦¥´´°­©¨￦¸³￦
ￇ¨º¥²§©·￦
·¬­´±©²¸·￦
￦￦￦￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ¶©§©­º©¨￦
ￕ¶¨©¶·￦§¥²§©°°©¨￦
￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦￦
￦￦￦￦￦￦￦￦￦‫ڵ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
￦
￈¥°¥²§©Ζ￦ￋ²¨￦(C)￦
￦￦￦￦￦￦￦￦1,200,000
￦￦
￦￦￦￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
￦
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PROBLEM 26-12 Escrow Liability
ￊ©´³·­¸·￦¶©§©­º©¨￦ ￦ￋ·§¶³»￦¥§§³¹²¸￦
Escrow liability
￦
￦￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڴں‬Ζ‫ڴڴڴ‬￦￦ ￈¥°¥²§©Ζ￦￈©«Κ￦
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￦￦￦￦￦￦￦￦￦‫ڸ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦‫ڹ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦￦
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￦￦￦￦￦￦￦￦￦￦￦￦900,000
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￦￦￦￦￦￦￦￦￦‫ڹ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦‫ڹ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦￦
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PROBLEM 26ￊ©´³·­¸·￦¶©§©­º©¨￦ ￦ￋ·§¶³»￦¥§§³¹²¸￦
Liability for Deposits
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￦￦
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￦
￈¥°¥²§©Ζ￦ￋ²¨￦(C)￦
￦￦￦￦￦￦￦￦￦￦￦￦108,000
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￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
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PROBLEM 26-14 VAT payable
ￖ¶³º­·­³²￦Ο￦ￜￇￚ￦´¥½¥¦°©￦
VAT Payable
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￈¥°¥²§©Ζ￦￈©«Κ￦
￦
ￖ¥½±©²¸￦±¥¨©
￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦￦ ￌ³¶￦ￕ§¸³¦©¶￦
￦￦ ￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڸڼ‬Ζ‫ڴڴڴ‬￦￦ ￌ³¶￦ￔ³º©±¦©¶￦
￦
￦￦ ￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ںڽ‬Ζ‫ڴڴڴ‬￦￦ ￌ³¶￦ￊ©§©±¦©¶￦
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￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦￦ ￦
￦
￈¥°¥²§©Ζ￦ￋ²¨￦(A)￦
180,000
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￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦￦
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242
Chapter 26: Introduction to Liabilities
PROBLEM 26-15 Provision: Continuous range of outcome
(D)￦ￇ￦¶¥²«©￦
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PROBLEM 26-16 Provision: Expected value with adjustment factor
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‫ܫڴڻ‬￦§¬¥²§©￦¸¬¥¸￦³¹¸§³±©￦»­°°￦³§§¹¶￦‫ڃ‬￦‫ܫڴڼ‬￦‫ڃ‬￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬
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(D)
￦￦‫ڼڶ‬Ζ‫ڴڴڴ‬￦
‫ںڹ‬Ζ‫ڴڴڴ‬￦
‫ڸڼ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Κ‫ڻڴ‬￦
‫ڽڼ‬Ζ‫ڴڼڼ‬￦
‫ڽڼ‬Ζ‫ڴڴڴ‬￦
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PROBLEM 26-17 Restructuring Provisions
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‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
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PROBLEM 26-18 Contingencies
(C)￦ ￙­²§©￦ ¸¬©￦ ³¹¸§³±©￦ ³ª￦ ¸¬©￦ °¥»·¹­¸￦ ¶©±¥­²·￦ ¹²§©¶¸¥­²Ζ￦ ¨­·§°³·¹¶©￦ ³ª￦ ¸¬©￦
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PROBLEM 26-19 Contingencies
(B) ￙­²§©￦ ­¸￦ ­·￦ ´¶³¦¥¦°©￦ ¸¬¥¸￦ ￊ©¶­§¯￦ »­°°￦ ¦©￦ °­¥¦°©￦ ¸³￦ ´¥½￦ ¸¬©￦ ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ¥·￦
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PROBLEM 26-20 Premiums Payable
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Premiums liability
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243
Chapter 26: Introduction to Liabilities
￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڼ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڼ‬Ζ‫ڴڴڴ‬￦
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PROBLEM 26-21 Premiums
Premiums liability (2017)
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Premiums liability (2018)
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1,920,000
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¥§§³¹²¸­²«￦©·¸­±¥¸©￦»¬­§¬￦·¬³¹°¨￦¦©￦¸¥¯©²￦­²¸³￦¥§§³¹²¸￦¨¹¶­²«￦‫ڼڵڴڶ‬￦¥²¨￦ª³¶￦¸¬©￦
·¹§§©©¨­²«￦¥§§³¹²¸­²«￦´©¶­³¨Κ￦
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PROBLEM 26-22 Warranty Liability
Warranties liability (2017)
￦
￦￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦￦￦￦ ￈¥°¥²§©Ζ￦￈©«Κ￦
￦
ￇ§¸¹¥°￦
Є￝¥¶¶¥²¸­©·￦
©¼´©²¨­¸¹¶©·￦
￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￦ ©¼´©²·©￦
￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￦
￦
￈¥°¥²§©Ζ￦ￋ²¨￦
￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
Warranties liability (2018)
￦
￦￦
￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦￦ ￈¥°¥²§©Ζ￦￈©«Κ￦
￦
ￇ§¸¹¥°￦
Є￝¥¶¶¥²¸­©·￦
©¼´©²¨­¸¹¶©·￦
￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڴں‬Ζ‫ڴڴڴ‬￦￦ ©¼´©²·©￦
￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦￦
￦
￈¥°¥²§©Ζ￦ￋ²¨￦(A)￦
￦￦￦￦￦￦￦￦￦￦￦￦400,000
￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦￦
￦
Є￙¥°©·￦¼￦ￚ³¸¥°￦©·¸­±¥¸©¨￦»¥¶¶¥²¸½￦§³·¸￦³ª￦‫ܫڴڵ‬￦
PROBLEM 26-23 Warranty Liability
244
Chapter 26: Introduction to Liabilities
￦
￦
￦
ￇ§¸¹¥°￦
©¼´©²¨­¸¹¶©·￦
￦
￈¥°¥²§©Ζ￦ￋ²¨￦(C)￦
￦
Warranties liability
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦￦￦￦
￦
￈¥°¥²§©Ζ￦￈©«Κ￦
￝¥¶¶¥²¸­©·￦
￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦ ©¼´©²·©￦
￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦￦￦￦￦￦￦￦￦￦￦340,000 ￦
￦
￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦ ￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦
￦
￦
PROBLEM 26-24 Warranty - Sales are Made Evenly
￦
Pattern of Realized Revenues:
2017 SALES
From sales in:
2017
2018
2019
2020
￦
￦
￦
·¸
‫ ڵ‬Ϯ‫ܫڴڸ‬￦¼￦‫ڏ‬ϯ
‫ڴ‬Κ‫ڴڶ‬￦
‫ڴ‬Κ‫ڴڶ‬
￦
￦
￦
‫ڶ‬²¨￦Ϯ‫ܫںڷ‬￦¼￦‫ڏ‬ϯ￦
‫ڴ‬Κ‫ڼڵ‬￦
‫ڴ‬Κ‫ڼڵ‬￦
￦
￦
￦
‫¨¶ڷ‬￦Ϯ‫ܫڸڶ‬￦¼￦‫ڏ‬ϯ￦
‫ڴ‬Κ‫ڶڵ‬￦
‫ڴ‬Κ‫ڶڵ‬￦
￦
‫ڴ‬Κ‫ڴڶ‬￦
0.38
‫ڴ‬Κ‫ڴڷ‬￦
‫ڴ‬Κ‫ڶڵ‬￦
ￚ³¸¥°￦
2018 SALES
From sales in: ￦
2018
2019
2020
2021
￦
￦
·¸
‫ڴ‬Κ‫ڴڶ‬￦
‫ڴ‬Κ‫ڴڶ‬￦
‫ ڵ‬￦Ϯ‫ܫڴڸ‬￦¼￦‫ڏ‬ϯ￦ ￦
￦
￦
‫ڶ‬²¨￦Ϯ‫ܫںڷ‬￦¼￦‫ڏ‬￦ ￦
‫ڴ‬Κ‫ڼڵ‬￦
‫ڴ‬Κ‫ڼڵ‬￦
￦
￦
‫ڴ‬Κ‫ڶڵ‬￦
‫ڴ‬Κ‫ڶڵ‬￦
‫¨¶ڷ‬￦Ϯ‫ܫڸڶ‬￦¼￦‫ڏ‬ϯ￦ ￦
0.20
‫ڴ‬Κ‫ڼڷ‬￦
‫ڴ‬Κ‫ڴڷ‬￦
‫ڴ‬Κ‫ڶڵ‬￦
ￚ³¸¥°￦
￦
Requirement No. 1
(A)
￝¥¶¶¥²¸½￦￙¥°©·￦­²￦‫ڻڵڴڶ‬￦©¥¶²©¨￦­²￦‫ڼڵڴڶ‬￦Ϯ‫ܫڼڷ‬￦¼￦‫ڵ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڵ‬Ζ‫ڴڴڹ‬ϯ￦
￝¥¶¶¥²¸½￦￙¥°©·￦­²￦‫© ڼڵڴڶ‬¥¶²©¨￦­²￦‫ ڼڵڴڶ‬Ϯ‫ܫڴڶ‬￦¼￦‫ڵ‬Ζ‫ڴڴڶ‬￦¼￦ￖ‫ڵ‬Ζ‫ڴڴڹ‬ϯ
ￚ³¸¥°￦»¥¶¶¥²¸½￦·¥°©·￦¶©º©²¹©￦©¥¶²©¨￦­²￦‫ڼڵڴڶ‬￦
￦
￦
￦
￦
￦
Total
‫ڴ‬Κ‫ڴڸ‬￦
‫ڴ‬Κ‫ںڷ‬￦
‫ڴ‬Κ‫ڸڶ‬￦
‫ڵ‬￦
￦
Total
‫ڴ‬Κ‫ڴڸ‬￦
‫ڴ‬Κ‫ںڷ‬￦
‫ڴ‬Κ‫ڸڶ‬￦
‫ڵ‬￦
‫ڴڻڹ‬Ζ‫ڴڴڴ‬￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڷڽ‬Ζ‫ڴڴڴ‬￦
￦
Notes:
ￚ¬©￦‫ܫڼڷ‬￦¶©´¶©·©²¸·￦¸¬©￦¶©¥°­¾©¨￦¶©º©²¹©￦­²￦‫ڼڵڴڶ‬￦ª¶³±￦‫ڻڵڴڶ‬￦￙¥°©·Κ￦
ￚ¬©￦‫ܫڴڶ‬￦¶©´¶©·©²¸·￦¸¬©￦¶©¥°­¾©¨￦¶©º©²¹©￦­²￦‫ڼڵڴڶ‬￦ª¶³±￦‫ڼڵڴڶ‬￦￙¥°©·Κ￦
￦
Requirement No. 2
(B)
ￚ³¸¥°￦»¥¶¶¥²¸½￦·¥°©·￦¶©º©²¹©￦©¥¶²©¨￦­²￦‫ڼڵڴڶ‬￦Ϯ·©©￦ￔ³Κ￦‫ڵ‬ϯ￦
‫ڴڷڽ‬Ζ‫ڴڴڴ‬￦
ￋ¼´©²·©·￦¶©°¥¸­²«￦¸³￦§³±´¹¸©¶￦»¥¶¶¥²¸­©·￦￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
ￖ¶³ª­¸￦ª¶³±￦·¥°©·￦»¥¶¶¥²¸½
‫ڴڻڼ‬Ζ‫ڴڴڴ‬￦
￦
Requirement No. 3
(A)
ￛ²©¥¶²©¨￦ ·¥°©·￦ »¥¶¶¥²¸½￦ ª¶³±￦ ‫ڻڵڴڶ‬￦ σϮ‫ܫڴڷ‬￦ ‫ܩ‬￦ ‫ܫڶڵ‬￦ ¼￦ ‫ڵ‬Ζ‫ڴڴڴ‬￦ ¼￦
‫ڴڷں‬Ζ‫ڴڴڴ‬￦
ￖ‫ڵ‬Ζ‫ڴڴڹ‬ϯσ￦
ￛ²©¥¶²©¨￦ ·¥°©·￦ »¥¶¶¥²¸½￦ ª¶³±￦ ‫ڼڵڴڶ‬￦ σϮ‫ܫڴڴڵ‬Ο‫ܫڴڶ‬ϯ￦ ¼￦ ‫ڵ‬Ζ‫ڴڴڶ‬￦ ¼￦ ‫ڵ‬Ζ‫ڴڸڸ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڵ‬Ζ‫ڴڴڹ‬ϯσ￦
ￚ³¸¥°￦¹²©¥¶²©¨￦·¥°©·￦»¥¶¶¥²¸½￦
‫ڶ‬Ζ‫ڴڻڴ‬Ζ‫ڴڴڴ‬￦
￦
245
Chapter 26: Introduction to Liabilities
Notes:
ￚ¬©￦‫ܫڴڷ‬￦¥²¨￦‫ܫڶڵ‬￦¶©´¶©·©²¸￦¸¬©￦¹²¶©¥°­¾©¨￦¶©º©²¹©·￦­²￦‫ڼڵڴڶ‬￦ª¶³±￦‫ڻڵڴڶ‬￦
￙¥°©·Κ￦
ￚ¬©￦‫ܫڴڶ‬￦¶©´¶©·©²¸·￦¸¬©￦¶©¥°­¾©¨￦¶©º©²¹©￦­²￦‫ڼڵڴڶ‬￦ª¶³±￦‫ڼڵڴڶ‬￦￙¥°©·Κ￦￙³￦
‫ܫڴڴڵ‬￦±­²¹·￦‫ܫڴڶ‬￦¶©¥°­¾©¨￦­·￦©µ¹¥°￦¸³￦‫ܫڴڼ‬￦¹²¶©¥°­¾©¨￦¶©º©²¹©￦­²￦‫ڼڵڴڶ‬￦ª¶³±￦
‫ڼڵڴڶ‬￦￙¥°©·Κ￦
SUMMARY OF ANSWERS:
1. A 2. B 3. A
PROBLEM 26-25 Refinancing
‫ڵ‬Κ P2,000,000 (Letter B). ￚ¬©￦©²¸­¶©￦¥±³¹²¸￦­·￦´¥½¥¦°©￦»­¸¬­²￦³²©￦½©¥¶￦ª¶³±￦
¸¬©￦¶©´³¶¸­²«￦¨¥¸©￦¸¬¹·￦´¶©·©²¸©¨￦¥·￦§¹¶¶©²¸￦°­¥¦­°­¸½Κ
‫ڶ‬Κ Nil (Letter A). ￙­²§©￦ ¦³¸¬￦ ´¥¶¸­©·￦ ¥¶©￦ ª­²¥²§­¥°°½￦ §¥´¥¦°©￦ ³ª￦ ¬³²³¶­²«￦ ¸¬©￦
debtor￦¬¥·￦¸¬©￦¨­·§¶©¸­³²￦¸³￦¶©ª­²¥²§©￦³¶￦¶³°°￦
³º©¶￦¸¬©￦°³¥²￦ª³¶￦¥¸￦°©¥·¸￦¸»©°º©￦±³²¸¬·￦ª¶³±￦ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦¸¬©￦©²¸­¶©￦
¥±³¹²¸￦­·￦¸¶©¥¸©¨￦¥·￦ￔ³²§¹¶¶©²¸￦°­¥¦­°­¸½Κ
‫ڷ‬Κ Nil (Letter A). ￙­²§©￦¸¬©￦§³±´¥²½￦©²¸©¶©¨￦­²¸³￦¥￦¶©ª­²¥²§­²«￦¥«¶©©±©²¸￦»­¸¬￦
¥￦¦¥²¯￦¸³￦¶©ª­²¥²§©￦¸¬©￦°³¥²￦³²￦¥￦°³²«Ο¸©¶±￦¦¥·­·￦before￦¸¬©￦¶©´³¶¸­²«￦¨¥¸©Ζ￦
¸¬©￦©²¸­¶©￦¥±³¹²¸￦³ª￦°­¥¦­°­¸½￦­·￦¸¶©¥¸©¨￦¥·￦²³²§¹¶¶©²¸Κ
‫ڸ‬Κ P2,000,000 (Letter B). ￙­²§© ¸¬©￦ §³±´¥²½￦ ©²¸©¶©¨￦ ­²¸³￦ ¥￦ ¶©ª­²¥²§­²«￦
¥«¶©©±©²¸￦»­¸¬￦¥￦¦¥²¯￦¸³￦¶©ª­²¥²§©￦¸¬©￦°³¥²￦³²￦¥￦°³²«Ο¸©¶±￦¦¥·­·￦after￦¸¬©￦
¶©´³¶¸­²«￦¨¥¸©Ζ￦¸¬©￦©²¸­¶©￦¥±³¹²¸￦³ª￦°­¥¦­°­¸½￦­·￦¸¶©¥¸©¨￦¥·￦§¹¶¶©²¸Κ
PROBLEM 26-26 Obligations Payable on Demand, Breach of Loan
Agreement
1. P2,000,000 (Letter C). ￕ²°½￦­ª￦¥²￦©²ª³¶§©¥¦°©￦´¶³±­·©￦­·￦¶©§©­º©¨￦¦½￦¸¬©￦©²¨￦
³ª￦¸¬©￦¶©´³¶¸­²«￦´©¶­³¨￦ª¶³±￦¸¬©￦§¶©¨­¸³¶￦²³¸￦¸³￦¨©±¥²¨￦´¥½±©²¸￦ª³¶￦¥¸￦°©¥·¸￦
‫ڶڵ‬￦ ±³²¸¬·￦ ª¶³±￦ ¸¬©￦ ©²¨￦ ³ª￦ ¸¬©￦ ¶©´³¶¸­²«￦ ´©¶­³¨￦ ¸¬¥¸￦ ¸¬©￦ ²³¸©￦ ±¥½￦ ¦©￦
§°¥··­ª­©¨￦¥·￦noncurrentΚ
2. Nil (Letter A). ￚ¬©￦©²¸­¶©￦¥±³¹²¸￦³ª￦°³¥²￦­·￦²³²§¹¶¶©²¸￦°­¥¦­°­¸½￦·­²§©￦¸¬©¶©￦
»¥·￦¥²￦¥«¶©©±©²¸￦on the reporting date￦²³¸￦¸³￦¨©±¥²¨￦´¥½±©²¸￦­²￦³¶¨©¶￦
ª³¶￦¸¬©￦¨©¦¸³¶￦¸³￦¶©§¸­ª½￦¸¬©￦¦¶©¥§¬￦»­¸¬￦‫ڶڵ‬￦±³²¸¬·￦ª¶³±￦¸¬©￦¶©´³¶¸­²«￦¨¥¸©Κ￦
3. P2,000,000 (Letter B). ￚ¬©￦©²¸­¶©￦¥±³¹²¸￦³ª￦°³¥²￦­·￦§¹¶¶©²¸￦°­¥¦­°­¸½￦·­²§©￦
¸¬©￦¥«¶©©±©²¸￦²³¸￦¸³￦¨©±¥²¨￦´¥½±©²¸￦¬¥´´©²©¨￦after￦¸¬©￦¶©´³¶¸­²«￦´©¶­³¨Κ
PROBLEM 26-27 Contingencies
‫ڵ‬Κ A
‫ڶ‬Κ D
‫ڷ‬Κ B
‫ڸ‬Κ B
246
Chapter 26: Introduction to Liabilities
‫ڹ‬Κ
‫ں‬Κ
A￦Ϯￇ±³¹²¸￦³ª￦¥§§¶¹¥°￦­·￦ￖ‫ڶ‬Ζ‫ڴڸڴ‬Ζ‫ڴڴڴ‬￦¹·­²«￦©¼´©§¸©¨￦º¥°¹©￦±©¸¬³¨￦»¬­§¬￦­·￦
§¥°§¹°¥¸©¨￦¥·￦Ϯￖ‫ڵ‬Κ‫ں‬ￓ￦¼￦‫ڴڶ‬￦‫ܩ‬￦Ϯ‫ڶ‬ￓ￦¼￦‫ܫڴڹ‬ϯ￦‫ܩ‬￦Ϯ‫ڶ‬Κ‫ڸ‬ￓ￦¼￦‫ܫڴڷ‬ϯ￦
A￦ Ϯￇ±³¹²¸￦ ³ª￦ ¥§§¶¹¥°￦ ­·￦ ￖ‫ڶ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ ¹·­²«￦ ±­¨´³­²¸￦ ³ª￦ ¸¬©￦ ¶¥²«©￦ »¬­§¬￦ ­·￦
§¥°§¹°¥¸©¨￦¥·￦Ϯￖ‫ڵ‬Κ‫ڹ‬ￓ‫ڷܩ‬ￓϯϑ‫ڶ‬ϯ
PROBLEM 26-28 Contingencies
‫ڵ‬Κ A
‫ڶ‬Κ B Ϯￊ­·§°³·©￦¥²￦¥±³¹²¸￦³ª￦ￖ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڷ‬Κ B￦Ϯￊ­·§°³·©￦¥²￦¥±³¹²¸￦³ª￦ￖ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڸ‬Κ B￦Ϯￊ­·§°³·©￦¥²￦¥±³¹²¸￦³ª￦ￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹ‬Κ D
‫ں‬Κ A Ϯￏ¸￦­·￦º­¶¸¹¥°°½￦§©¶¸¥­²￦¸¬¥¸￦¸¬©￦§³±´¥²½￦»­°°￦¦©￦¶©§©­º­²«￦¸¬©￦ￖ‫ڵ‬Ζ‫ڴڴڴڹ‬Ζ‫ڴڴڴ‬Κϯ
PROBLEM 26-29 Bonus Computation
￦
‫ڵ‬Κ
ￔ©¸￦­²§³±©￦¦©ª³¶©￦¦³²¹·￦¦¹¸￦¦©ª³¶©￦¸¥¼
￈￦ =
￦ =
￦ =
ￔ￟￦
x
‫ڷ‬Ζ‫ڴڽڴ‬Ζ‫ڴڴڴ‬￦ x
618,000
￈￘￦
‫ܫڴڶ‬￦
￦
￦
‫ڶ‬Κ
ￔ©¸￦­²§³±©￦¥ª¸©¶￦¦³²¹·￦¦¹¸￦¦©ª³¶©￦¸¥¼
ￔ￟￦
￈￦ = ￈￘￦
x
‫ܫڴڴڵ‬￦‫ܩ‬￦￈￘￦
‫ܥ‬
‫ܫڴڶ‬￦
¼￦
￦
‫ڷ‬Ζ‫ڴڽڴ‬Ζ‫ڴڴڴ‬￦
￦ ‫ܫڴڴڵ‬￦‫ܩ‬￦‫ܫڴڶ‬￦
￦ ￦ ￦
￦ ‫ܥ‬￦ 515,000 ￦
￦
￦
‫ڷ‬Κ
ￔ©¸￦­²§³±©￦¥ª¸©¶￦¦³²¹·￦¥²¨￦¸¥¼￦
￈￦
= ￈￘￦ X
Ϯￔ￟￦ ￦￈￦ ￦ￚϯ￦
￈￦
= ‫ܫڴڶ‬￦ x Ϯ‫ڷ‬Ζ‫ڴڽڴ‬Ζ‫ڴڴڴ‬Ο￈ΟϮ‫ڻڶڽ‬Ζ‫ڴڴڴ‬Ο‫ڷ‬Κ￈ϯ￦
￈￦
= ‫ܫڴڶ‬￦ x Ϯ‫ڷ‬Ζ‫ڴڽڴ‬Ζ‫ڴڴڴ‬Ο￈Ο‫ڻڶڽ‬Ζ‫ܩڴڴڴ‬Κ‫ڷ‬￈ϯ￦
￈￦
= ‫ڼڵں‬Ζ‫ڴڴڴ‬ΟΚ‫ڶ‬￈Ο‫ڹڼڵ‬Ζ‫ܩڴڴڸ‬Κ‫ںڴ‬￈￦
‫ڵ‬￈‫ܩ‬Κ‫ڶ‬￈ΟΚ‫ںڴ‬￈￦ = ‫ڼڵں‬Ζ‫ڴڴڴ‬Ο‫ڹڼڵ‬Ζ‫ڴڴڸ‬￦
‫ڵ‬Κ‫ڸڵ‬￈￦
=
‫ڶڷڸ‬Ζ‫ڴڴں‬￦
￦
￦
‫ڵ‬Κ‫ڸڵ‬￦
‫ڵ‬Κ‫ڸڵ‬￦
￦
￦
￈￦
= 379,474
￦
￦
￦
ￚ￦ = ‫ܫڴڷ‬￦ X Ϯ‫ڷ‬Ζ‫ڴڽڴ‬Ζ‫ڴڴڴ‬￦ ￦￈ϯ￦
￦ =
‫ڻڶڽ‬Ζ‫ڴڴڴ‬ΟΚ‫ڷ‬￈
OR
￈￘￦x￦σￔ￟￦x￦Ϯ‫ڵ‬Οￚ￘ϯσ￦
￈￦ =
‫ڵ‬￦‫ܩ‬￦σ￈￘￦x￦Ϯ‫ڵ‬Οￚ￘ϯσ￦
￦ ‫ܥ‬￦ ‫ܫڴڶ‬￦¼￦Ϯ‫ڷ‬Ζ‫ڴڽڴ‬Ζ‫ڴڴڴ‬￦¼￦Ϯ‫ڵ‬Ο‫ܫڴڷ‬ϯ￦
247
Chapter 26: Introduction to Liabilities
￦
￦
￦
￦
￦
￦
￦
‫ܥ‬￦
￦
‫ܥ‬￦
‫ܥ‬
‫ܩڵ‬σ‫ܫڴڶ‬￦¼￦Ϯ‫ڵ‬Ο‫ܫڴڷ‬ϯσ￦
‫ܫڴڶ‬￦¼￦Ϯ‫ڷ‬Ζ‫ڴڽڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڻ‬ϯ￦
‫ܩڵ‬Ϯ‫ܫڴڶ‬￦¼￦‫ܫڴڻ‬ϯ￦
‫ܫڴڶ‬￦¼￦Ϯ‫ڶ‬Ζ‫ڷںڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Κ‫ڸڵ‬￦
379,474
￦
Where:
ￔ￟￦ ‫ܥ‬￦ￔ©¸￦­²§³±©￦¦©ª³¶©￦¦³²¹·￦¥²¨￦¸¥¼￦
￈￦￦ ‫ܥ‬￦￈³²¹·￦
￈￘￦￦ ‫ܥ‬￦￈³²¹·￦￘¥¸©￦
ￚ￦ ‫ܥ‬￦ￚ¥¼￦
ￚ￘￦ ‫ܥ‬￦ￚ¥¼￦￘¥¸©￦
SUMMARY OF ANSWERS:
1. D 2. B 3. C
PROBLEM 26-30
Question Nos. 1 and 2
Estimated liability from Warranties
ￊ­·¦¹¶·©±©²¸￦
»¥¶¶¥²¸­©·￦
￈¥°¥²§©￦©²¨￦
ª³¶￦
‫ڸڸ‬Ζ‫ڴڴڼ‬￦
￈©«­²²­²«￦¦¥°¥²§©￦
‫ڸںڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵڶ‬Ζ‫ڴڴڴ‬￦ ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦ ￝¥¶¶¥²¸½￦©¼´©²·©Κ￦
ￚ³¸¥°￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦
￦￦￦￦￦￦￦￦￦‫ںڻڷ‬Ζ‫ڴڴڴ‬￦
￝¥¶¶¥²¸½￦©¼´©²·©￦
ￊ­º­¨©￦¦½￦‫ܫ‬￦¥«©￦³ª￦»¥¶¶¥²¸½￦
￙¥°©·￦ª¶³±￦±¹·­§¥°￦­²·¸¶¹±©²¸·￦¥²¨￦·³¹²¨￦
¶©´¶³¨¹§¸­³²￦©µ¹­´±©²¸￦ϮQuestion No. 1ϯ￦
Question No. 3
Premium
expense
‫ܥ‬
ￖ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴڶ‬￦§³¹´³²·
=
P63,000
‫ڴڸڶ‬Ζ‫ڴڴڴ‬
‫ܫڸ‬￦
6,000,000
￞
￦
‫ڵ‬￦§³¹´³²￦
ￖ‫ڶ‬￦
¼￦
‫ܫڴڽ‬
ￖ‫ڸڷ‬Οￖ‫ڴڶ‬
￦
￦
￦
￦
￦
248
Chapter 26: Introduction to Liabilities
Question No. 4
Inventory of Premium
￈©«Κ￦￈¥°¥²§©￦
‫ڽڷ‬Ζ‫ڴڹڽ‬￦ 56,950 ￈¥°¥²§©￦©²¨￦
ￔ©¸￦ ￖ¹¶§¬¥·©·￦ Ϯ‫ں‬Ζ‫ڴڴڹ‬￦ ¼￦ ‫ڵڶڶ‬Ζ‫ڴڴڴ‬￦
￉³·¸￦³ª￦­··¹©¨￦´¶©±­¹±
ￖ‫ڸڷ‬ϯ￦
￦
￦
‫ڸڴڶ‬Ζ‫ڴڴڴ‬￦ Ϯ‫ڵ‬Κ‫ڶ‬ￓ￦
§³¹´³²·Κ‫ڴڴڶ‬￦
§³¹´³²·￦¼￦ￖ‫ڸڷ‬￦
ￚ³¸¥°￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڴںڶ‬Ζ‫ڴڹڽ‬￦
￦
Question No. 5
Estimated liability for Premiums
ￊ­·¦¹¶·©±©²¸￦
ª³¶￦
´¶©±­¹±·￦
Ϯ‫ڵ‬Κ‫ڶ‬ￓ￦
§³¹´³²·ϑ‫ڴڴڶ‬￦ §³¹´³²·￦ ¼￦
ￖϮ‫ڸڷ‬Οￖ‫ڴڶ‬ϯ￦
‫ڸڼ‬Ζ‫ڴڴڴ‬
￈¥°¥²§©￦©²¨
23,800
‫ڸڸ‬Ζ‫ڴڴڼ‬￦ ￈©«­²²­²«￦¦¥°¥²§©￦
‫ڷں‬Ζ‫ڴڴڴ‬￦ ￖ¶©±­¹±￦©¼´©²·©Κ￦
ￚ³¸¥°￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڻڴڵ‬Ζ‫ڴڴڼ‬￦
￦
SUMMARY OF ANSWERS:
1. A 2. A 3. C 4.
D
5.
D
￦
￦
PROBLEM 26-31 Warranty, Premiums and Bonus
￦
Question No. 1
￝¥¶¶¥²¸½￦©¼´©²·©￦Ϯￖ‫ڴڹڵ‬￦¼￦‫ڵ‬Ζ‫ڴڴڶ‬ϯ￦
ￒ©··Ό￦￝¥¶¶¥²¸½￦´¥­¨￦
ￋ·¸­±¥¸©¨￦ￖ¶©±­¹±·￦´¥½¥¦°©
(A)
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڼ‬Ζ‫ڴڴڴ‬￦
‫ڹڽ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
ￖ¶©±­¹±￦©¼´©²·©￦
Ϯￖ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬￦§³¹´³²ϑￖ‫ڵ‬ϯϑ‫ڴڴڸ‬￦¼￦‫ܫڴں‬￦¼￦Ϯￖ‫ڹڸ‬Οￖ‫ڴڶ‬ϯ￦
ￒ©··Ό￦ￔ©¸￦§³·¸￦³ª￦¶©¨©©±©¨￦§³¹´³²·￦
Ϯ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϑ‫ڴڴڸ‬ϯ¼Ϯ￦ￖ‫ڹڸ‬Οￖ‫ڴڶ‬ϯ￦
ￋ·¸­±¥¸©¨￦ￖ¶©±­¹±·￦´¥½¥¦°©
(C)￦
‫ڹڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ڵڷ‬Ζ‫ڴڹڶ‬￦
‫ڷڵ‬Ζ‫ڴڹڻ‬￦
￦
Question No. 3
ￛ²¥¨®¹·¸©¨￦²©¸￦­²§³±©￦
￝¥¶¶¥²¸½￦©¼´©²·©￦¹²¨©¶Ζ￦ￔ©¸￦­²§³±©￦³º©¶￦Ϯￖ‫ڴڼڵ‬Ζ‫ڴڴڴ‬Οￖ‫ڹڼ‬Ζ‫ڴڴڴ‬ϯ￦
ￖ¶©±­¹±￦©¼´©²·©￦³º©¶Ζ￦ￔ©¸￦­²§³±©￦¹²¨©¶ Ϯￖ‫ڴڻڶ‬Ζ‫ڴڴڴ‬Οￖ‫ڹڸ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ¨®¹·¸©¨￦ￔ©¸￦­²§³±©
(C)￦
￦
Question No. 4
ￔ©¸￦­²§³±©￦¥ª¸©¶￦¦³²¹·￦¦¹¸￦¦©ª³¶©￦¸¥¼
ￔ￟￦
￈￦ = ￈￘￦
x
‫ܫڴڴڵ‬￦‫ܩ‬￦￈￘￦
249
‫ڵ‬Ζ‫ڹڷڽ‬Ζ‫ڴڴڴ‬
Ϯ‫ڹڽ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڹںڴ‬Ζ‫ڴڴڴ‬￦
Chapter 26: Introduction to Liabilities
￦
￦
￦
‫ܥ‬￦ ‫ܫڴڶ‬￦
￦ ￦
‫ ܥ‬344,167
¼￦
‫ڶ‬Ζ‫ڹںڴ‬Ζ‫ڴڴڴ‬￦
￦ ‫ܫڴڴڵ‬￦‫ܩ‬￦‫ܫڴڶ‬￦
(B)￦
￦
Question No. 5
ￔ©¸￦­²§³±©￦¥ª¸©¶￦¦³²¹·￦¥²¨￦¸¥¼￦
￈￦ = ￈￘￦ x
Ϯￔ￟￦ ￦￈￦ ￦ￚϯ￦
￦
ￚ￦ =
￈￦ =
ￚ￘￦ x
Ϯￔ￟￦ ￦￈ϯ￦
OR
￈￘￦x￦σￔ￟￦x￦Ϯ‫ڵ‬Οￚ￘ϯσ￦
‫ڵ‬￦‫ܩ‬￦σ￈￘￦x￦Ϯ‫ڵ‬Οￚ￘ϯσ￦
￦
ￔ©¸￦­²§³±©￦¥ª¸©¶￦¦³²¹·￦¥²¨￦¸¥¼￦
￈￦
= ￈￘￦ X
Ϯￔ￟￦ ￦￈￦ ￦ￚϯ￦
￈￦
= ‫ܫڴڶ‬￦ x Ϯ‫ڶ‬Ζ‫ڹںڴ‬Ζ‫ڴڴڴ‬Ο￈ΟϮ‫ڽڵںڽ‬Ζ‫ڴڴڹ‬Ο‫ڷ‬Κ￈ϯ￦
￈￦
= ‫ܫڴڶ‬￦ x Ϯ‫ڶ‬Ζ‫ڹںڴ‬Ζ‫ڴڴڴ‬Ο￈Ο‫ڽڵں‬Ζ‫ܩڴڴڹ‬Κ‫ڷ‬￈ϯ￦
￈￦
= ‫ڷڵڸ‬Ζ‫ڴڴڴ‬ΟΚ‫ڶ‬￈Ο‫ڷڶڵ‬Ζ‫ܩڴڴڽ‬Κ‫ںڴ‬￈￦
‫ڵ‬￈‫ܩ‬Κ‫ڶ‬￈ΟΚ‫ںڴ‬￈￦ = ‫ڷڵڸ‬Ζ‫ڴڴڴ‬Ο‫ڷڶڵ‬Ζ‫ڴڴڽ‬￦
‫ڵ‬Κ‫ڸڵ‬￈￦
=
‫ڽڼڶ‬Ζ‫ڴڴڵ‬￦
￦
￦
‫ڵ‬Κ‫ڸڵ‬￦
‫ڵ‬Κ‫ڸڵ‬￦
￦
￦
￈￦
= 253,596
(C)￦
￦
￦
ￚ￦ =
￦ =
￈￦ =
￦
￦
￦
￦
￦
￦
￦
‫ܥ‬￦
￦
‫ܥ‬￦
￦
‫ܥ‬￦
‫ܥ‬￦
‫ܫڴڷ‬￦ X Ϯ‫ڶ‬Ζ‫ڹںڴ‬Ζ‫ڴڴڴ‬￦ ￦￈ϯ￦
‫ڽڵں‬Ζ‫ڴڴڹ‬ΟΚ‫ڷ‬￈
OR
￈￘￦x￦σￔ￟￦x￦Ϯ‫ڵ‬Οￚ￘ϯσ￦
‫ڵ‬￦‫ܩ‬￦σ￈￘￦x￦Ϯ‫ڵ‬Οￚ￘ϯσ￦
‫ܫڴڶ‬￦¼￦Ϯ‫ڶ‬Ζ‫ڹںڴ‬Ζ‫ڴڴڴ‬￦¼￦Ϯ‫ڵ‬Ο‫ܫڴڷ‬ϯ￦
‫ܩڵ‬σ‫ܫڴڶ‬￦¼￦Ϯ‫ڵ‬Ο‫ܫڴڷ‬ϯσ￦
‫ܫڴڶ‬￦¼￦Ϯ‫ڶ‬Ζ‫ڹںڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڻ‬ϯ￦
‫ܩڵ‬Ϯ‫ܫڴڶ‬￦¼￦‫ܫڴڻ‬ϯ￦
‫ܫڴڶ‬￦¼￦Ϯ‫ڵ‬Ζ‫ڹڸڸ‬Ζ‫ڴڴڹ‬ϯ￦
‫ڵ‬Κ‫ڸڵ‬￦
253,596
￦
Where:
ￔ￟￦ ‫ܥ‬￦ￔ©¸￦­²§³±©￦¦©ª³¶©￦¦³²¹·￦¥²¨￦¸¥¼￦
￈￦￦ ‫ܥ‬￦￈³²¹·￦
￈￘￦￦ ‫ܥ‬￦￈³²¹·￦￘¥¸©￦
ￚ￦ ‫ܥ‬￦ￚ¥¼￦
ￚ￘￦ ‫ܥ‬￦ￚ¥¼￦￘¥¸©￦
￦
SUMMARY OF ANSWERS:
1. A 2. C 3. C 4.
B
5.
C
250
‫‪Chapter 26: Introduction to Liabilities‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڶڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڷ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڻڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڶڻ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڻ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽڽں‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڶڻ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽڽں‪Ζ‬ڵ‬
‫‪￦‬ڴڴڹ‪Ζ‬ںڶڸ‪Ζ‬ڸ‬
‫‪PROBLEM 26-32 Comprehensive‬‬
‫‪Question No. 1‬‬
‫‪￙￙￙￦ￖ¥½¥¦°©￦‬‬
‫‪ￖ¬­°¬©¥°¸¬￦´¥½¥¦°©￦‬‬
‫‪ￋ·¸­±¥¸©¨￦°­¥¦­°­¸­©·￦¹²¨©¶￦«¹¥¶¥²¸©©￦¥«¶©©±©²¸￦‬‬
‫¨‪ￋ·¸­±¥¸©¨￦»¥¶¶¥²¸­©·￦³²￦«³³¨·￦·³°‬‬
‫‪ￛ¸­°­¸­©·￦´¥½¥¦°©￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڼ‪Ο‬ڴڴڴ‪Ζ‬ڶڵܩڴڴڴ‪Ζ‬ڴڶܩڴڴڴ‪Ζ‬ڴڷܩڴڴڴ‪Ζ‬ڴڻڵ‪ￚ¶¥¨©￦´¥½¥¦°©·￦Ϯ‬‬
‫‪ￔ³¸©·￦´¥½¥¦°©￦¥¶­·­²«￦ª¶³±￦´¹¶§¬¥·©￦³ª￦«³³¨·￦‬‬
‫ڽڵڴڶ‪Ζ￦‬ڵ‪￉³²º©¶¸­¦°©￦¦³²¨·￦´¥½¥¦°©￦¨¹©￦￐¹°½￦‬‬
‫‪ϯ￦‬ڶ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڸ‪￙©¶­¥°￦¦³²¨·￦´¥½¥¦°©￦Ϯ‬‬
‫‪ￇ§§¶¹©¨￦­²¸©¶©·¸￦©¼´©²·©￦‬‬
‫·¶©‪ￇ¨º¥²§©·￦ª¶³±￦§¹·¸³±‬‬
‫‪ￛ²©¥¶²©¨￦¶©²¸￦­²§³±©￦‬‬
‫‪ￛ²©¥¶²©¨￦­²¸©¶©·¸￦³²￦¶©§©­º¥¦°©·￦‬‬
‫·©‪ￏ²§³±©￦¸¥¼©·￦´¥½¥¦°‬‬
‫‪￉¥·¬￦¨­º­¨©²¨·￦´¥½¥¦°©￦‬‬
‫©‪ￖ¶³´©¶¸½￦¨­º­¨©²¨·￦´¥½¥¦°‬‬
‫‪￉¶©¨­¸￦¦¥°¥²§©￦³ª￦²³¸©·￦´¥½¥¦°©￦‬‬
‫‪ￕº©¶¨¶¥ª¸￦»­¸¬￦ￖￔ￈￦‬‬
‫‪·￦¨©´³·­¸￦‬ك¶©‪￉³²¸¥­²‬‬
‫‪￦‬ܫڶڵ‪ￒ³¥²·￦´¥½¥¦°©Ο‬‬
‫‪ￌ­²¥²§­¥°￦°­¥¦­°­¸½￦¨©·­«²¥¸©¨￦¥· ￌￜￚￖￒ‬‬
‫·©­¸­‪￉¹¶¶©²¸￦°­¥¦­°‬‬
‫)‪(B‬‬
‫‪￦‬‬
‫‪Question No. 2‬‬
‫½¸­‪ￊ©ª©¶¶©¨￦¸¥¼￦°­¥¦­°‬‬
‫‪ￔ³¸©·￦´¥½¥¦°©￦‬‬
‫‪Ο½©¥¶￦¦¥²¯￦°³¥²￦￦‬ڸ‪￦￦ￇ¶­·­²«￦ª¶³±￦‬‬
‫‪￦½©¥¶·￦‬ڷ‪ￇ¶­·­²«￦ª¶³±￦¥¨º¥²§©·￦¦½￦³ªª­§©¶·Ζ￦¨¹²©￦­²￦‬‬
‫‪ϯ￦‬ڶ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڸ‪￦±­²¹·￦Ϯ‬ڴڴڴ‪Ζ‬ڴڴڼ‪￙©¶­¥°￦¦³²¨·￦´¥½¥¦°©￦Ϯ‬‬
‫‪￙©§¹¶­¸½￦¨©´³·­¸￦¶©§©­º©¨￦ª¶³±￦°©··©©￦‬‬
‫ܫڴڵ‪ￒ³¥²·￦´¥½¥¦°©Ο‬‬
‫·©­¸­‪ￚ³¸¥°￦²³²§¹¶¶©²¸￦°­¥¦­°‬‬
‫‪(A)￦‬‬
‫‪￦‬‬
‫‪Question No. 3‬‬
‫‪ￚ³¸¥°￦°­¥¦­°­¸­©·￦‬‬
‫‪￉¹¶¶©²¸￦°­¥¦­°­¸­©·￦‬‬
‫‪ￚ³¸¥°￦²³²§¹¶¶©²¸￦°­¥¦­°­¸­©·￦‬‬
‫‪ￚ³¸¥°￦°­¥¦­°­¸­©·￦‬‬
‫‪(B)￦‬‬
‫‪￦‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. B 2. A 3. B‬‬
‫‪￦‬‬
‫‪251‬‬
Chapter 27: Financial Liabilities and Debt Restructuring
CHAPTER 27 FINANCIAL LIABILITIES AND DEBT
RESTRUCTURING
￦
BONDS PAYABLE
PROBLEM 27-1 Financial Liabilities at FVTPL (Interest Expense and
Unrealized gains or losses)
￦
Question No. 1
ￌ¥§©￦º¥°¹©￦
ￓ¹°¸­´°½￦¦½Ό￦²³±­²¥°￦¶¥¸©￦
ￓ¹°¸­´°½￦¦½Ό￦±³²¸¬·￦³¹¸·¸¥²¨­²«ϑ‫ڶڵ‬￦
ￏ²¸©¶©·¸￦©¼´©²·©￦￦
￦
￦
(A)￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڼ‬￦
‫ڶڵ‬ϑ‫ڶڵ‬￦
ￖ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¦³²¨·￦
‫ڷ‬Ζ‫ڴڽڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦
‫ڶ‬Ζ‫ڴڹڼ‬Ζ‫ںڹڻ‬￦
ￛ²¶©¥°­¾©¨￦°³··￦Ϯ³¶￦«¥­²ϯΟￖ̲ￒ￦￦ ￦
(B)￦
‫ڽڷڶ‬Ζ‫ڸڸڶ‬￦
￦
Question No. 3
￘©¸­¶©±©²¸￦ￖ¶­§©￦Ϯ‫ڷ‬ￓ￦¼￦‫ڸڴڵ‬ϯ￦
‫ڷ‬Ζ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦Ϯ‫ڷ‬ￓ￦¼￦‫ڷڴڵ‬ϯ￦
‫ڷ‬Ζ‫ڴڽڴ‬Ζ‫ڴڴڴ‬￦
￘©¥°­¾©¨￦°³··￦³²￦¨©¶©§³«²­¸­³²Οￖ̲ￒ￦
(D)￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. A 2. B 3. D
￦
￦
PROBLEM 27-2 Unrealized Gain or Loss of FVTPL with Change Due To
Credit Risk
￦
Question No. 1
ￓ¥¶¯©¸￦´¶­§©￦³ª￦¸¬©￦°­¥¦­°­¸½Ζ￦©²¨￦³ª￦¸¬©￦´©¶­³¨
ￒ©··Ό￦ￌ¥­¶￦º¥°¹©￦³ª￦°­¥¦­°­¸½￦¹·­²«￦¸¬©￦·¹±￦³¦·©¶º©¨￦­²¸©¶©·¸￦¶¥¸©￦
¥²¨￦­²·¸¶¹±©²¸￦·´©§­ª­§￦ￏ￘￘￦
ￛ²¶©¥°­¾©¨￦«¥­²￦Ο￦ￕ￉ￏ￦
￦
￦
(C)￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڸ‬Ζ‫ڹڹڵ‬Ζ‫ڴڼڸ‬￦
155,480
￦
ￏ²¸©¶²¥°￦ ¶¥¸©￦ ³ª￦ ¶©¸¹¶²￦ ¥¸￦ ¸¬©￦ ·¸¥¶¸￦ ³ª￦ ¸¬©￦ ´©¶­³¨￦ Ο￦ ½­©°¨￦ ³¶￦
©ªª©§¸­º©￦¶¥¸©￦
ￒ©··Ό￦ￕ¦·©¶º©¨￦Ϯ¦©²§¬±¥¶¯ϯ￦­²¸©¶©·¸￦¶¥¸©Ζ￦¨¥¸©￦³ª￦­²§©´¸­³²￦
ￏ²·¸¶¹±©²¸￦·´©§­ª­§￦ￏ￘￘￦
‫ܫڴڵ‬￦
‫ܫڽ‬￦
‫ܫڵ‬￦
￦
ￕ¦·©¶º©¨￦Ϯ¦©²§¬±¥¶¯ϯ￦­²¸©¶©·¸￦¶¥¸©Ζ￦©²¨￦³ª￦´©¶­³¨￦
ￇ¨¨Ό￦ￏ²·¸¶¹±©²¸￦·´©§­ª­§Οￏ￘￘￦
ￊ­·§³¹²¸￦¶¥¸©
￦
252
‫ܫڼ‬￦
‫ܫڵ‬￦
‫ܫڽ‬
Chapter 27: Financial Liabilities and Debt Restructuring
Question No. 2
ￓ¥¶¯©¸￦´¶­§©￦³ª￦¸¬©￦°­¥¦­°­¸½Ζ￦©²¨￦³ª￦¸¬©￦´©¶­³¨
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦ￌￜￚￖￒ￦
ￏ²§¶©¥·©￦Ϯ³¶￦¨©§¶©¥·©ϯ￦­²￦ￌￜￚￖￒ￦
ￒ©··Ό￦ￛ²¶©¥°­¾©¨￦«¥­²￦­²￦¸¬©￦ￕ￉ￏ￦
ￛ²¶©¥°­¾©¨￦°³··￦­²￦¸¬©￦ￖ̲ￒ￦
￦
(C)￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ο￦
155,480￦
(155,480)
￦
Present value market rate of 10%
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦￞￦‫ڴ‬Κ‫ڽڴڶں‬￦ϯ￦
ￇ¨¨Ό￦ ￖ¶©·©²¸￦ º¥°¹©￦ ³ª￦ ­²¸©¶©·¸￦ ´¥½±©²¸·￦ Ϯ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ¼￦ ‫ܫڴڵ‬￦ ¼￦
‫ڷ‬Κ‫ڼڴڽڻ‬ϯ￦
ￓ¥¶¯©¸￦´¶­§©￦³ª￦¸¬©￦°­¥¦­°­¸½Ζ￦©²¨￦³ª￦¸¬©￦´©¶­³¨￦
‫ڶ‬Ζ‫ڷڼڸ‬Ζ‫ڴڴں‬
‫ڵ‬Ζ‫ںڵڹ‬Ζ‫ڴڶڷ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Note: If the nominal rate and market rate is the same, the present value is equal to
the face value. This is the reason why interest bearing debt securities with
￦
Present value using 9%
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦￞￦‫ڴ‬Κ‫ڽڽڸں‬ϯ￦
‫ڶ‬Ζ‫ڽڽڹ‬Ζ‫ڴڴں‬￦
ￇ¨¨Ό￦ ￖ¶©·©²¸￦ º¥°¹©￦ ³ª￦ ­²¸©¶©·¸￦ ´¥½±©²¸·￦ Ϯ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ¼￦ ‫ܫڴڵ‬￦ ¼￦
‫ڷ‬Κ‫ڻڽڼڼ‬ϯ￦￦
‫ڵ‬Ζ‫ڹڹڹ‬Ζ‫ڴڼڼ‬￦
ￌ¥­¶￦ º¥°¹©￦ ³ª￦ °­¥¦­°­¸½￦ ¹·­²«￦ ¸¬©￦ ·¹±￦ ³¦·©¶º©¨￦ ­²¸©¶©·¸￦ ¶¥¸©￦ ¥²¨￦
­²·¸¶¹±©²¸￦·´©§­ª­§￦ￏ￘￘￦
‫ڸ‬Ζ‫ڹڹڵ‬Ζ‫ڴڼڸ‬￦
Journal entry end of the period is:
ￛ²¶©¥°­¾©¨￦°³··￦ ￦ￖ̲ￒ￦
‫ڹڹڵ‬Ζ‫ڴڼڸ‬￦
￦
￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²￦Ο￦ￕ￉ￏ￦
￦
‫ڹڹڵ‬Ζ‫ڴڼڸ‬￦
￦
Question No. 3
￘©¸­¶©±©²¸￦´¶­§©￦Ϯ‫ڵ‬Κ‫ڸڴ‬￦¼￦‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦
￘©¥°­¾©¨￦°³··￦­²￦¸¬©￦P&L ￦
(A)
‫ڸ‬Ζ‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬
￦
SUMMARY OF ANSWERS:
1. C 2. C 3. A
￦
￦
PROBLEM 27-3 Financial Liabilities at Amortized Cost-Term Bonds
￦
Question No. 1
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦￞￦‫ڴ‬Κ‫ڷڵڹڻ‬￦ϯ￦
ￇ¨¨Ό￦ￖￜ￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‫ںڽ‬Ζ‫ڴڴڴ‬￦￞￦‫ڶ‬Κ‫ڽںڼڸ‬￦ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦­²º©·¸±©²¸￦¦³²¨·￦ ￦
(C)￦
￦
253
‫ڵڴڽ‬Ζ‫ڴںڹ‬
‫ڼڷڶ‬Ζ‫ڶڸڻ‬￦
1,140,302
Chapter 27: Financial Liabilities and Debt Restructuring
Question No. 2
Amortization Table
Interest
Date
payment
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ںڽ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬
‫ںڽ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ںڽ‬Ζ‫ڴڴڴ‬￦
Interest
expense
￦
114,030
‫ڹڵڵ‬Ζ‫ڷڷڼ‬￦
‫ڻڵڵ‬Ζ‫ڻںڼ‬￦
￦
(B)
￦
Premium
Amortization
￦
‫ڼڵ‬Ζ‫ڴڷڴ‬￦
‫ڽڵ‬Ζ‫ڷڷڼ‬￦
‫ڵڶ‬Ζ‫ڹڷڼ‬￦
Present
value
‫ڵ‬Ζ‫ڴڸڵ‬Ζ‫ڶڴڷ‬￦
‫ڵ‬Ζ‫ڼڹڵ‬Ζ‫ڷڷڷ‬￦
‫ڵ‬Ζ‫ڼڻڵ‬Ζ‫ںںڵ‬
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
SUMMARY OF ANSWERS:
1. C 2. B
PROBLEM 27-4 Financial Liabilities at Amortized Cost-Serial Bonds￦
￦
Question No. 1
Interest
Total
Preset value
Principal
payment
payment
factor
Total PV
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ںڽ‬Ζ‫ڴڴڴ‬￦
‫ںڽڸ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڵڽڴڽ‬￦
‫ڴڹڸ‬Ζ‫ڸڵڽ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڸں‬Ζ‫ڴڴڴ‬￦
‫ڸںڸ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڸںڶڼ‬￦
‫ڷڼڷ‬Ζ‫ڴڹڸ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ڶڷ‬Ζ‫ڴڴڴ‬
‫ڶڷڸ‬Ζ‫ڴڴڴ‬
‫ڴ‬Κ‫ڷڵڹڻ‬￦
‫ڸڶڷ‬Ζ‫ڶںڹ‬￦
ￚ³¸¥°￦ￖￜ￦³ª￦¸¬©￦¦³²¨·￦
(A)
P1,158,925
￦
Question No. 2
Interest
Interest
Discount
PrinciPresent
Date
Payment Expense Amortization
pal
value
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬
￦ ‫ڵ‬Ζ‫ڼڹڵ‬Ζ‫ڹڶڽ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ںڽ‬Ζ‫ڴڴڴ‬￦
115,892
‫ڽڵ‬Ζ‫ڶڽڼ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڼڻڻ‬Ζ‫ڻڵڼ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڸں‬Ζ‫ڴڴڴ‬￦
‫ڻڻ‬Ζ‫ڶڼڼ‬
‫ڷڵ‬Ζ‫ڶڼڼ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڽڷ‬Ζ‫ڽڽں‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڽڷ‬Ζ‫ڵڴڷ‬
‫ڻ‬Ζ‫ڵڴڷ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
￦
SUMMARY OF ANSWERS:
1. A 2. A
￦
￦
PROBLEM 27-5 Financial Liabilities at Amortized Cost - Term Bonds with
Transaction Costs￦
￦
ￏ··¹©￦ￖ¶­§©￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڼڽ‬ϯ￦
ￒ©··Ό￦￈³²¨￦­··¹©￦§³·¸￦
ￖ¶©·©²¸￦º¥°¹©￦³²￦￐¥²¹¥¶½￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦
ￇ¨¨Ό￦ￊ­·§³¹²¸￦¥±³¶¸­¾¥¸­³²￦
￦￦ￔ³±­²¥°￦­²¸©¶©·¸￦Ϯ‫ڹ‬ￓ￦¼￦‫ܫڴڵ‬ϯ￦
￦￦ￋªª©§¸­º©￦­²¸©¶©·¸￦Ϯ‫ڸ‬Ζ‫ڴںڻ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
(D)￦
254
￦
￦
￦
￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڵڻڹ‬Ζ‫ڴڴڶ‬￦
￦
‫ڸ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴںڻ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڵڻ‬Ζ‫ڴڴڶ‬￦
‫ڸ‬Ζ‫ڵڷڼ‬Ζ‫ڴڴڶ‬￦
Chapter 27: Financial Liabilities and Debt Restructuring
PROBLEM 27-6 Financial Liabilities at Amortized Cost - Term Bonds with
Transaction Costs
￦
ￏ··¹©￦ￖ¶­§©￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵڵ‬ϯ￦
ￒ©··Ό￦￈³²¨￦­··¹©￦§³·¸￦
ￖ¶©·©²¸￦º¥°¹©￦³²￦￐¥²¹¥¶½￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦
ￒ©··Ό￦ￖ¶©±­¹±￦¥±³¶¸­¾¥¸­³²￦
￦￦ￔ³±­²¥°￦­²¸©¶©·¸￦Ϯ‫ڹ‬ￓ￦¼￦‫ܫڼ‬ϯ￦
￦￦ￋªª©§¸­º©￦­²¸©¶©·¸￦Ϯ‫ڹ‬Ζ‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫں‬ϯ￦
￉¥¶¶½­²«￦º¥°¹©￦ ‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
￦
￦
￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڶڷ‬Ζ‫ڴڴڶ‬￦
￦
(B)￦
‫ڹ‬Κ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڸڻ‬Ζ‫ڴڴڼ‬￦
‫ڹ‬Ζ‫ڹڸڷ‬Ζ‫ڴڴڶ‬￦
PROBLEM 27-7 Bonds payable with warrants
￦
ￓ¥¶¯©¸￦º¥°¹©￦³ª￦¸¬©￦¦³²¨·￦»­¸¬³¹¸￦¸¬©￦»¥¶¶¥²¸·￦ ￦
￦
(B)￦
‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
PROBLEM 27-8 Issuance of Convertible Bonds￦
￦
Question No. 1
ￚ³¸¥°￦ￖ¶³§©©¨·￦Ϯￖ‫ڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ©··Ό￦ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦¦³²¨·￦»­¸¬³¹¸￦§³²º©¶·­³²￦´¶­º­°©«©￦
ￚ³¸¥°￦￙¬¥¶©￦ￖ¶©±­¹±￦
￦
(A)￦
￦
Using 7.48%
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڻ‬￦ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ‬￦ϯ
ￚ³¸¥°￦´¶©·©²¸￦º¥°¹©￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2 ￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¦©°³»Κ￦
￦
Amortization Table
Interest
Date
Payment
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
Interest
Expense
￦
‫ڻں‬Ζ‫ڴڶڷ‬￦
Discount
Amortization
￦
‫ڻڵ‬Ζ‫ڴڶڷ‬￦
Present
value
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
917,320
￦
SUMMARY OF ANSWERS:
1. A 2. B
￦
￦
PROBLEM 27-9 Retirement of Bonds Payable
￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦Κ‫ڼڽ‬ϯ￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦Ο￦ ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦Ο￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ³··￦³²￦¶©¸­¶©±©²¸￦
￦
￦
(A)￦
￦
￦
255
‫ڸ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
Chapter 27: Financial Liabilities and Debt Restructuring
PROBLEM 27-10 Conversion of Convertible Bonds
￦
Question No. 1 Case No. 1
Nil. (A) ￔ³￦ «¥­²￦ ³¶￦ °³··￦ ³²￦ §³²º©¶·­³²￦ ³ª￦ §³²º©¶¸­¦°©￦ ¦³²¨·￦ ¹²°©··￦ ¸¬©￦
§³²º©¶·­³²￦ ­·￦ ­²¨¹§©¨￦ ¦½￦ ¸¬©￦ §³±´¥²½Κ￦ ￚ¬©￦ ®³¹¶²¥°￦ ©²¸¶½￦ ¸³￦ ¶©§³¶¨￦ ¸¬©￦
¸¶¥²·¥§¸­³²￦»³¹°¨￦¸¬©²￦¦©Ό￦
￈³²¨·￦´¥½¥¦°©￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￙¬¥¶©￦´¶©±­¹±Ο§³²º©¶·­³²￦³´¸­³²￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
￦
ￖ¶©±­¹±￦³²￦¦³²¨·￦´¥½¥¦°©￦
‫ڶڹ‬Ζ‫ڽڸڴ‬￦
￦
￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‫ڴڴڴڴڶ‬￦￞￦‫ڴڹ‬￦ϯ￦
￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦￦￦￙¬¥¶©￦ￖ¶©±­¹±￦
￦
‫ڶڵں‬Ζ‫ڽڸڴ‬￦
￦
Question No. 2 - Case No. 2￦
ￌ¥­¶￦º¥°¹©￦³ª￦°­¥¦­°­¸½￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦¦³²¨·￦´¥½¥¦°©￦
‫ڵ‬Ζ‫ڶڹڹ‬Ζ‫ڽڸڴ‬￦
ￒ³··￦³²￦·©¸¸°©±©²¸￦Ϯ§³²º©¶·­³²ϯ￦³ª￦°­¥¦­°­¸½￦
(B)
47,951
ￌ¥­¶￦º¥°¹©￦³ª￦°­¥¦­°­¸½￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￚ³¸¥°￦´¥¶￦º¥°¹©￦³ª￦¸¬©￦·¬¥¶©·￦­··¹©¨￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￙¬¥¶©￦ￖ¶©±­¹±￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
ￚ¬©￦®³¹¶²¥°￦©²¸¶½￦¸³￦¶©§³¶¨￦¸¬©￦¸¶¥²·¥§¸­³²￦»³¹°¨￦¸¬©²￦¦©Ό￦
￈³²¨·￦´¥½¥¦°©
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￒ³··￦³²￦·©¸¸°©±©²¸￦³ª￦°­¥¦­°­¸½￦
‫ڻڸ‬Ζ‫ڵڹڽ‬￦
ￖ¶©±­¹±￦³²￦¦³²¨·￦´¥½¥¦°©￦
‫ڶڹ‬Ζ‫ڽڸڴ‬￦
￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬￦￞￦‫ڴڹ‬￦ϯ￦
￦
￦￦￦￦￙¬¥¶©￦ￖ¶©±­¹±￦
￦
￦
￦
￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. A 2. B
￦
￦
PROBLEM 27-11 Induced Conversion
￦
ￌ¥§©￦¥±³¹²¸￦³ª￦¨©¦¸￦·©§¹¶­¸­©·￦§³²º©¶¸©¨￦
ￊ­º­¨©￦¦½Ό￦ￔ©»￦§³²º©¶·­³²￦´¶­§©￦
ￔ¹±¦©¶￦³ª￦·¬¥¶©·￦­··¹©¨￦¹´³²￦§³²º©¶·­³²￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦³ª￦·¬¥¶©·￦³²￦¸¬©￦§³²º©¶·­³²￦¨¥¸©
ￌ¥­¶￦º¥°¹©￦³ª￦·¬¥¶©·￦§³²º©¶¸©¨￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￦
‫ڴڶ‬￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦￦
‫ڴڷ‬￦￦
‫ڶ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦￦
￦
ￌ¥§©￦¥±³¹²¸￦³ª￦¨©¦¸￦·©§¹¶­¸­©·￦§³²º©¶¸©¨￦
ￊ­º­¨©￦¦½Ό￦ￕ°¨￦§³²º©¶·­³²￦´¶­§©￦
ￔ¹±¦©¶￦³ª￦·¬¥¶©·￦­··¹©¨￦¹²¨©¶￦³¶­«­²¥°￦§³²º©¶·­³²￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦³ª￦·¬¥¶©·￦³²￦¸¬©￦§³²º©¶·­³²￦¨¥¸©
ￌ¥­¶￦º¥°¹©￦³ª￦·¬¥¶©·￦¹²¨©¶￦³¶­«­²¥°￦§³²º©¶·­³²
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬
￦
ￌ¥­¶￦º¥°¹©￦³ª￦·¬¥¶©·￦§³²º©¶¸©¨
ￒ©··Ό￦ￌ¥­¶￦º¥°¹©￦³ª￦·¬¥¶©·￦¹²¨©¶￦³¶­«­²¥°￦§³²º©¶·­³²￦
ￊ©¦¸￦§³²º©¶·­³²￦©¼´©²·©￦³¶￦°³··￦³²￦­²¨¹§©¨￦§³²º©¶·­³²￦ (B)￦
256
‫ڶ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
Chapter 27: Financial Liabilities and Debt Restructuring
Journal entry is:
￈³²¨·￦´¥½¥¦°©
ￊ©¦¸￦§³²º©¶·­³²￦©¼´©²·©￦³¶￦°³··￦³²￦￦
￦￦￦­²¨¹§©¨￦§³²º©¶·­³²￦
ￖ¶©±­¹±￦³²￦¦³²¨·￦´¥½¥¦°©￦
￦￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‫ڹڻ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڵ‬￦ϯ￦
￦￦￦￦￙¬¥¶©￦´¶©±­¹±￦
￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڹ‬Ζ‫ڽڸڴ‬￦
￦
￦
￦
￦
￦
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڶڹڶ‬Ζ‫ڽڸڴ‬￦
PROBLEM 27-12 Interest-Bearing Note
￦
‫ڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦
ￇ§§¶¹©¨￦­²¸©¶©·¸￦‫ڻڵڴڶ‬￦
ￇ§§¶¹©¨￦­²¸©¶©·¸￦‫ڼڵڴڶ‬￦ ‫ڹ‬Ζ‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦
ￚ³¸¥°￦¥§§¶¹©¨￦­²¸©¶©·¸￦￦ ￦
￦
(C)￦
￦
￦
PROBLEM 27-13 Non-Interest Bearing Note
‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڸڹں‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڸڴڵ‬Ζ‫ڴڴڴ‬￦
￦
ￖ¶­²§­´¥°
ￒ©··Ό￦ￊ­·§³¹²¸￦³²￦²³¸©·￦´¥½¥¦°©￦￦
￦￦Ϯ‫ڶ‬ￓ￦¼￦‫ڴڵ‬Κ‫ܫڼ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦
￦￦￦￦￦ￇ±³¶¸­¾¥¸­³²￦Ϯ‫ںڵڶ‬Ζ‫ڴڴڴ‬ϑ‫ڶڵ‬￦¼￦‫ڹ‬ϯ￦
￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦²³¸©￦´¥½¥¦°©￦
(B)￦
￦
￦
PROBLEM 27-14 Interest-Bearing Note￦
￦
‫ںڵڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڽ‬Ζ‫ڴڴڴ‬ϯ￦
￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
‫ںڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڸڻڼ‬Ζ‫ڴڴڴ‬￦
￦
‫ڵ‬Ζ‫ڴڹڷ‬Ζ‫ ڴڴڴ‬Ο ‫ڴڹڸ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڶڵ‬￦¼￦‫ڸ‬ϑ‫ڶڵ‬σ (B)￦
￦￦￦‫ںڷ‬Ζ‫ڴڴڴ‬
￦
PROBLEM 27-15 Loans Payable￦
￦
ￖ¶­²§­´¥°￦
ￒ©··Ό￦ￊ­¶©§¸￦³¶­«­²¥¸­³²￦ª©©·￦´¥­¨￦Ϯ‫ڵ‬Κ‫ڹ‬ￓ￦¼￦‫ܫڸ‬ϯ￦
ￏ²­¸­¥°￦§¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦°³¥²·￦´¥½¥¦°©￦
￦
￦
PROBLEM 27-16 Debt Restructuring￦
(D)￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڸڸ‬Ζ‫ڴڴڴ‬
￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦Cost￦³¶￦§¥¶¶½­²«￦º¥°¹©￦³ª￦°¥²¨￦
ￍ¥­²￦³²￦©¼¸­²«¹­·¬±©²¸￦ ￦
￦
￦
PROBLEM 27-17 Debt Restructuring￦
‫ڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
(D)￦
‫ں‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬
‫ڷ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￌ¥­¶￦º¥°¹©￦³ª￦©µ¹­¸½￦·©§¹¶­¸­©·￦Ϯ ‫ڴڻ‬￦¼￦‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ©··Ό￦
￙¬¥¶©￦´¶©±­¹±￦ ￦
￦
￦
(D)￦
‫ڷ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
257
Chapter 27: Financial Liabilities and Debt Restructuring
PROBLEM 27-18 Debt Restructuring￦
￦
Question No. 1
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڹڻ‬ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶ‬Κ‫ڽڸ‬ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦²³¸©·￦´¥½¥¦°©￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦³ª￦¸¬©￦²³¸©·￦Ϯ ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
ￍ¥­²￦³²￦©¼¸­²«¹­·¬±©²¸￦ ￦
￦
(B)￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ںڽڻ‬Ζ‫ڴڴڼ‬￦
‫ڷ‬Ζ‫ںڽڻ‬Ζ‫ڴڴڼ‬
‫ڹ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڷڴڶ‬Ζ‫ڴڴڶ‬￦
￦
Question No. 2
ￏ²¸©¶©·¸￦©¼´©²·©￦Ϯ‫ڷ‬Ζ‫ںڽڻ‬Ζ‫ڴڴڼ‬￦¼￦‫ܫڴڵ‬ϯ
(B)￦
‫ڽڻڷ‬Ζ‫ڴڼں‬￦
￦
SUMMARY OF ANSWERS:
1. B 2. B
￦
￦
PROBLEM 27-19 Debt Restructuring￦
￦
￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦³°¨￦°­¥¦­°­¸½￦
ￒ©··Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦²©»￦°­¥¦­°­¸½￦￦
￦
￦￦￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦´¶­²§­´¥°￦Ϯￖ‫ں‬ￓ￦¼￦Κ‫ڽڴڶں‬ϯ￦
‫ڷ‬Ζ‫ڹڶڻ‬Ζ‫ڴڴڸ‬￦
￦￦￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²¸©¶©·¸￦Ϯￖ‫ں‬ￓ￦¼￦Κ‫ڼڴ‬￦¼￦‫ڷ‬Κ‫ڼڴڽڻ‬ϯ￦
‫ڵ‬Ζ‫ڽڵڼ‬Ζ‫ڸڼڹ‬
ￍ¥­²￦³²￦©¼¸­²«¹­·¬±©²¸￦³ª￦°­¥¦­°­¸½
(C)
￦
COMPREHENSIVE PROBLEMS
PROBLEM 27-20 Interest-Bearing Note Lump Sum
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڹ‬Ζ‫ڸڸڹ‬Ζ‫ڸڼڽ‬￦
‫ڹڹڸ‬Ζ‫ںڵڴ‬￦
￦
Question No. 1
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڴڷڼں‬￦ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬Κ‫ڽڽںڵ‬ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦²³¸©·￦´¥½¥¦°©￦
(D)￦
‫ڶ‬Ζ‫ڶڷڻ‬Ζ‫ڸڹڴ‬￦
‫ڵ‬Ζ‫ڵڴڽ‬Ζ‫ڽڵڽ‬￦
‫ڸ‬Ζ‫ڷڷں‬Ζ‫ڷڻڽ‬￦
￦
Amortization Table:￦
Interest
Date
Payment
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
Interest
Expense
Discount
Amortization
‫ڷںڸ‬Ζ‫ڻڽڷ‬￦
‫ڽڸڸ‬Ζ‫ڻڷڻ‬￦
‫ڸڷڸ‬Ζ‫ڵڵڻ‬￦
‫ںڷڵ‬Ζ‫ڷڴں‬￦
‫ڴڹڵ‬Ζ‫ڷںڶ‬￦
‫ڹںڵ‬Ζ‫ڽڼڶ‬￦
Question No. 2
ￏ²¸©¶©·¸￦ￋ¼´©²·©￦Ϯ‫ڸ‬Ζ‫ڷڷں‬Ζ‫¼ڷڻڽ‬￦Κ‫ڴڵ‬ϯ￦‫ܥ‬￦463,397
(C)￦
Question No. 3
P4,497,370. ￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
(C)￦
Question No. 4
ￔ­°Κ￦￦(A) ￚ¬©￦©²¸­¶©￦²³¸©￦´¥½¥¦°©￦­·￦²³²§¹¶¶©²¸￦°­¥¦­°­¸½Κ￦
258
Present
value
‫ڸ‬Ζ‫ڷڷں‬Ζ‫ڷڻڽ‬￦
‫ڸ‬Ζ‫ڻڽڸ‬Ζ‫ڴڻڷ‬￦
‫ڸ‬Ζ‫ڻڸڷ‬Ζ‫ڻڴڵ‬￦
‫ڸ‬Ζ‫ڵڼڵ‬Ζ‫ڼڵڼ‬￦
Chapter 27: Financial Liabilities and Debt Restructuring
Question No. 5
P4,497,370Κ￦￦(D) ￚ¬©￦©²¸­¶©￦²³¸©￦´¥½¥¦°©￦­·￦§¹¶¶©²¸￦°­¥¦­°­¸½Κ￦
SUMMARY OF ANSWERS:
1. D 2. C 3. C 4.
A
5.
D
PROBLEM 27-21 interest-bearing note non-uniform installments
￦
Question No. 1
Interest
Principal
payment
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦ￖￜ￦³ª￦²³¸©·￦´¥½¥¦°©￦
Total
Preset value
payment
factor
‫ڵ‬Ζ‫ڴںڶ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڽڶڽڼ‬￦
‫ڸڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڶڻڽڻ‬￦
‫ڶڵڸ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬Κ‫ڼڵڵڻ‬￦
(D)
Present
Value
‫ڵ‬Ζ‫ڹڶڵ‬Ζ‫ڸڹڴ‬￦
‫ڼڷڷ‬Ζ‫ڷڵڴ‬￦
‫ڷڽڶ‬Ζ‫ڶںڶ‬
1,756,328
Amortization Table
ￊ¥¸©￦
Interest Discount Principal Present
Date
Expense
on N/P
Payment
Value
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
￦
￦ ‫ڵ‬Ζ‫ںڹڻ‬Ζ‫ڼڶڷ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦ 210,759
‫ڴڹڵ‬Ζ‫ڽڹڻ‬￦ ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ 707,088
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬
‫ڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڸڼ‬Ζ‫ڵڹڼ‬￦
‫ڴں‬Ζ‫ڵڹڼ‬
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڻںڷ‬Ζ‫ڼڷڽ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڸڸ‬Ζ‫ڽڻڴ‬￦
‫ڶڷ‬Ζ‫ڶںڴ‬
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
Question No. 2
ￏ²¸©¶©·¸￦©¼´©²·©￦Ϯ‫ڵ‬Ζ‫ںڹڻ‬Ζ‫ڼڶڷ‬￦¼￦Κ‫ڶڵ‬ϯ￦
￦
￦
P210,759
(D)
Question No. 3
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦
￦
￦
P707,088
(C)
Question No. 4
ￖ¶­²§­´¥°￦´¥½¥¦°©￦ￊ©§Κ￦‫ڵڷ‬Ζ￦‫ڽڵڴڶ‬￦
ￒ©··Ό￦ￊ­·§³¹²¸￦³²￦²³¸©·￦´¥½¥¦°©
￉¥¶¶½­²«￦¥±³¹²¸Ο§¹¶¶©²¸￦°­¥¦­°­¸½ ￦
Question No. 5
ￖ¶­²§­´¥°￦´¥½¥¦°©￦ￊ©§Κ￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦
ￒ©··Ό￦ￊ­·§³¹²¸￦³²￦²³¸©·￦´¥½¥¦°©￦
￉¥¶¶½­²«￦¥±³¹²¸Ο²³²§¹¶¶©²¸￦°­¥¦­°­¸½
SUMMARY OF ANSWERS:
1. D 2. D 3. C 4.
C
5.
(C)￦
ￖ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڵڹڼ‬￦
ￖ‫ڽڷڷ‬Ζ‫ڽڸڵ‬￦
(C)￦
ￖ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڷ‬Ζ‫ڶںڴ‬￦
ￖ‫ڻںڷ‬Ζ‫ڼڷڽ‬￦
C
259
Chapter 27: Financial Liabilities and Debt Restructuring
PROBLEM 27-22 Interest-Bearing Note Uniform Installments
￦
Question No. 1
Interest
Principal
payment
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦ￖￜ￦³ª￦²³¸©·￦´¥½¥¦°©￦
Amortization Table
Interest
Date
Payment
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڴں ڼڵڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڹڸ ڽڵڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦ ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
Total
payment
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
Preset value
factor
‫ڴ‬Κ‫ڵڽڴڽ‬￦
‫ڴ‬Κ‫ڸںڶڼ‬￦
‫ڴ‬Κ‫ڷڵڹڻ‬￦
‫ڴ‬Κ‫ڴڷڼں‬￦
(C)
Present
Value
‫ڵ‬Ζ‫ڸڹڸ‬Ζ‫ڹڸڹ‬
‫ڵ‬Ζ‫ڼڽڵ‬Ζ‫ڻڸڷ‬￦
‫ںڻڽ‬Ζ‫ڽڴڻ‬￦
‫ڹڼڻ‬Ζ‫ڹںڸ‬
4,415,066
Interest
Premium
Principal
Present
Expense
Amortization Payment
Value
￦
￦
￦ 4,415,066￦
‫ڵڸڸ‬Ζ‫ڻڴڹ‬
‫ڼڹڵ‬Ζ‫ڵ ڷڽڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Ζ‫ںڹڶ‬Ζ‫ڷڻڹ‬￦
‫ڹڶڷ‬Ζ‫ڻڹں‬
‫ڸڶڵ‬Ζ‫ڵ ڷڸڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڶڷڵ‬Ζ‫ڴڷڶ‬￦
‫ڷڵڶ‬Ζ‫ڷڶڶ‬￦
‫ںڼ‬Ζ‫ڻڻڻ‬￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڹڸڴ‬Ζ‫ڷڹڸ‬￦
‫ڸڴڵ‬Ζ‫ڹڸڹ‬￦
‫ڹڸ‬Ζ‫ڹڹڸ‬￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴ‬￦
Question No. 2
ￏ²¸©¶©·¸￦©¼´©²·©￦Ϯ‫ڸ‬Ζ‫ڹڵڸ‬Ζ‫ںںڴ‬￦¼￦Κ‫ڴڵ‬ϯ
(B)￦
￦
ￖ‫ڵڸڸ‬Ζ‫ڻڴڹ‬
Question No. 3
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦
(B)￦
￦
‫ڷ‬Ζ‫ںڹڶ‬Ζ‫ڷڻڹ‬
Question No. 4
ￖ¶­²§­´¥°￦Ϯ´¥½¥¦°©￦ￊ©§Κ￦‫ڵڷ‬Ζ￦‫ڽڵڴڶ‬ϯ
ￇ¨¨Ό￦ￖ¶©±­¹±￦³²￦²³¸©·￦´¥½¥¦°©￦
￉¥¶¶½­²«￦¥±³¹²¸Ο§¹¶¶©²¸￦°­¥¦­°­¸½￦￦
Question No. 5
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڽڵڴڶ‬￦
ￇ¨¨Ό￦ￖ¶©±­¹±￦³²￦²³¸©·￦´¥½¥¦°©￦
￉¥¶¶½­²«￦¥±³¹²¸Ο²³²§¹¶¶©²¸￦°­¥¦­°­¸½
SUMMARY OF ANSWERS:
1. C 2. B 3. B 4.
C
5.
(C)￦
ￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڸڶڵ‬Ζ‫ڷڸڷ‬￦
ￖ‫ڵ‬Ζ‫ڸڶڵ‬Ζ‫ڷڸڷ‬￦
(D)￦
ￖ‫ڷ‬Ζ‫ںڹڶ‬Ζ‫ڷڻڹ‬￦
‫ڵ‬Ζ‫ڸڶڵ‬Ζ‫ڷڸڷ‬￦
ￖ‫ڶ‬Ζ‫ڶڷڵ‬Ζ‫ڴڷڶ‬￦
D
PROBLEM 27-23 Noninterest-Bearing Note With Cash Price Equivalent
￦
Question No. 1
ￚ¬©￦§¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦²³¸©￦³²￦­²­¸­¥°￦¶©§³«²­¸­³²￦­·￦©µ¹¥°￦¸³￦­¸·￦§¥·¬￦´¶­§©￦
©µ¹­º¥°©²¸￦³ª￦ￖ‫ڸڽڽ‬Ζ‫ڴںڻ‬.
(C)
￦
260
Chapter 27: Financial Liabilities and Debt Restructuring
￉³­²§­¨©²¸¥°°½Ζ￦¸¬©￦©ªª©§¸­º©￦¶¥¸©￦¹·­²«￦¸¬©￦§¥·¬￦´¶­§©￦©µ¹­º¥°©²¸￦­·￦‫ܫڶڵ‬￦¥²¨￦¸¬©￦
¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦­·￦¥·￦ª³°°³»·Ό￦
￦
Amortization Table at 12%
Principal
Interest
Present
Date
payment
expense
Amortization
value
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬
￦
￦
‫ڸڽڽ‬Ζ‫ڴںڻ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڽڽ‬Ζ‫ںڻڸ‬￦
‫ڴڴڷ‬Ζ‫ڸڶڹ‬￦
‫ڸڽں‬Ζ‫ںڷڶ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڽں‬Ζ‫ڸڶڸ‬￦
‫ڴڷڷ‬Ζ‫ںڻڹ‬￦
‫ڷںڷ‬Ζ‫ڴںں‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ںڷ‬Ζ‫ڴڸڷ‬￦
‫ڷںڷ‬Ζ‫ڴںں‬￦
Ο￦
Question No. 2
ￏ²¸©¶©·¸￦©¼´©²·©￦Ϯ‫ڸڽڽ‬Ζ‫¼ڴںڻ‬￦Κ‫ڶڵ‬ϯ￦ ￦
￦
￦
P99,476
(A)
Question No. 3
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦
￦
￦
P694,236
(A)
Question No. 4
ￖ¶­²§­´¥°￦Ϯ´¥½¥¦°©￦ￊ©§Κ￦‫ڵڷ‬Ζ￦‫ڽڵڴڶ‬ϯ
ￒ©··Ό￦ￊ­·§³¹²¸￦³²￦²³¸©·￦´¥½¥¦°©￦
￉¥¶¶½­²«￦¥±³¹²¸Ο§¹¶¶©²¸￦°­¥¦­°­¸½￦￦
Question No. 5
ￖ¶­²§­´¥°￦Ϯ´¥½¥¦°©￦ￊ©§Κ￦‫ڵڷ‬Ζ￦‫ڴڶڴڶ‬ϯ
ￒ©··Ό￦ￊ­·§³¹²¸￦³²￦²³¸©·￦´¥½¥¦°©￦
￉¥¶¶½­²«￦¥±³¹²¸Ο²³²§¹¶¶©²¸￦°­¥¦­°­¸½￦
SUMMARY OF ANSWERS:
1. C 2. A 3. A 4.
B
5.
(B)￦
ￖ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڽں‬Ζ‫ڸڶڸ‬￦
ￖ‫ڴڷڷ‬Ζ‫ںڻڹ‬￦
(C)￦
ￖ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ںڷ‬Ζ‫ڴڸڷ‬￦
ￖ‫ڷںڷ‬Ζ‫ڴںں‬￦
C
PROBLEM 27-24 Noninterest-Bearing Note Lump Sum
￦
Question No. 1
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڼڵڵڻ‬￦ϯ￦￦ ￦
(B)￦
854,160
￦
Amortization Table
Date
Interest expense
Present value
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬
‫ڸڹڼ‬Ζ‫ڴںڵ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
102,499
956,659
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬
‫ڸڵڵ‬Ζ‫ڽڽڻ‬
‫ڵ‬Ζ‫ڵڻڴ‬Ζ‫ڼڹڸ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڼڶڵ‬Ζ‫ڶڸڹ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
ￏ²¸©¶©·¸￦©¼´©²·©￦Ϯ‫ڸڹڼ‬Ζ‫ڴںڵ‬￦¼￦Κ‫ڶڵ‬ϯ￦ ￦
￦
￦
P102,499
(B)
261
Chapter 27: Financial Liabilities and Debt Restructuring
Question No. 3
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦ ￦
￦
P956,659
(A)
￦
Question No. 4
Nil.￦ ￚ¬©￦ ©²¸­¶©￦ ²³¸©￦ ´¥½¥¦°©￦ ­·￦ ²³²§¹¶¶©²¸￦ °­¥¦­°­¸½￦ ·­²§©￦ ­¸￦ ­·￦ ¨¹©￦ ¦©½³²¨￦ ‫ڶڵ‬￦
±³²¸¬·￦ª¶³±￦¸¬©￦¶©´³¶¸­²«￦¨¥¸©Κ￦ ￦
￦
￦
￦
￦
(B)￦
Question No. 5
ￚ¬©￦ ¸³¸¥°￦ ©²¸­¶©￦ §¥¶¶½­²«￦ ¥±³¹²¸￦ ³ª￦ ²³¸©￦ ´¥½¥¦°©￦ ­·￦ ´¶©·©²¸©¨￦ ¥·￦ ²³²§¹¶¶©²¸￦
°­¥¦­°­¸½Κ￦￙©©￦ￗ¹©·¸­³²￦ￔ³Κ￦‫ڸ‬Κ￦
￦
￦
￦
￦
￦
(A)￦
￦
SUMMARY OF ANSWERS:
1. B 2. B 3. A 4. B 5. A
￦
￦
PROBLEM 27-25 Noninterest-Bearing Note Installments
￦
Question No. 1
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦￞￦‫ڶ‬Κ‫ڼڵڴڸ‬￦ϯ
￦
(D)￦
￦
Amortization Table
Date
Interest
Interest
Payment
expense
Amortization
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڵڵ‬Ζ‫ںڼڶ‬￦
‫ڸڼڶ‬Ζ‫ڸڵڻ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ڵڼ‬Ζ‫ڵڶڵ‬￦
‫ڼڵڷ‬Ζ‫ڽڻڼ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ڶڸ‬Ζ‫ڷڻڼ‬￦
‫ڻڹڷ‬Ζ‫ڻڶڵ‬￦
￦
Question No. 2
P115,286. ￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦ (A)
960,720
Present
value
‫ڴںڽ‬Ζ‫ڴڶڻ‬￦
‫ںڻں‬Ζ‫ںڴڴ‬￦
‫ڻڹڷ‬Ζ‫ڻڶڵ‬
Ο￦
Question No. 3
P676,006. ￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦￦ (A)
Question No. 4
ￖ¶­²§­´¥°￦Ϯ´¥½¥¦°©￦ￊ©§Κ￦‫ڵڷ‬Ζ￦‫ڽڵڴڶ‬ϯ￦
ￒ©··Ό ￊ­·§³¹²¸￦³²￦²³¸©·￦´¥½¥¦°©
￉¥¶¶½­²«￦¥±³¹²¸Ο§¹¶¶©²¸￦°­¥¦­°­¸½ ￦
Question No. 5
ￖ¶­²§­´¥°￦Ϯ´¥½¥¦°©￦ￊ©§Κ￦‫ڵڷ‬Ζ￦‫ڴڶڴڶ‬ϯ￦
ￒ©··Ό￦ￊ­·§³¹²¸￦³²￦²³¸©·￦´¥½¥¦°©￦
￉¥¶¶½­²«￦¥±³¹²¸Ο²³²§¹¶¶©²¸￦°­¥¦­°­¸½
￦
SUMMARY OF ANSWERS:
1. D 2. A 3. A 4. B 5.
(B)￦
ￖ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڵڼ‬Ζ‫ڵڶڵ‬￦
ￖ‫ڼڵڷ‬Ζ‫ڽڻڼ‬￦
(C)￦
ￖ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڸ‬Ζ‫ڷڻڼ‬￦
ￖ‫ڻڹڷ‬Ζ‫ڻڶڵ‬￦
C
262
Chapter 27: Financial Liabilities and Debt Restructuring
PROBLEM 27-26 Issuance, Retirement and Conversion of Non-Convertible
Bonds￦
￦
Question No. 1
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦￞￦‫ڴ‬Κ‫ڽڽڸں‬￦ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦￦
￦￦Ϯ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ڷ‬Κ‫ڻڽڼڼ‬￦ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦¦³²¨·￦´¥½¥¦°©￦
(B)￦
Amortization Table
Date
Interest
payment
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ںڵڴڶ‬
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ںڵڴڶ‬￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
Interest
expense
‫ڵ‬Ζ‫ڽڸڽ‬Ζ‫ڸڽڻ‬￦
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڸڻڶ‬￦
‫ڷ‬Ζ‫ڴڹڷ‬Ζ‫ڼںڴ‬￦
Discount
Amortization
‫ڵڴڷ‬Ζ‫ںڴڹ‬￦
‫ںڽڶ‬Ζ‫ڶڸڶ‬￦
‫ڼڹ‬Ζ‫ڸڽڸ‬￦
‫ڷں‬Ζ‫ڼڹڻ‬￦
Question No. 2
￘©¸­¶©±©²¸￦ￖ¶­§©￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦Ϯ‫ڷ‬Ζ‫ڻڶڶ‬Ζ‫ںڵڼ‬￦¼￦‫ڵ‬ϑ‫ڶ‬ϯ￦
ￒ³··￦³²￦¶©¸­¶©±©²¸￦
￦
￦
(B)￦
Question No. 3
(B)
Amortization table:
Interest
Interest
payment
expense
Amortization
Date
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
￦
￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
145,252
‫ڸڷ‬Ζ‫ڼڸڻ‬￦
￦
Question No. 4
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦³¶¨­²¥¶½￦·¬¥¶©·￦­··¹©¨￦Ϯ‫ڴںڸ‬￦¼￦‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦¸¬©￦°­¥¦­°­¸½￦
ￒ³··￦³²￦§³²º©¶·­³²
￦
￦
(D)￦
Present
value
‫ڷ‬Ζ‫ڴڹڷ‬Ζ‫ڼںڴ‬￦
‫ڷ‬Ζ‫ڵڽڶ‬Ζ‫ڸڻڹ‬￦
‫ڷ‬Ζ‫ڻڶڶ‬Ζ‫ںڵڼ‬￦
‫ڵ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڷڵں‬Ζ‫ڼڴڽ‬￦
‫ںڼڶ‬Ζ‫ڶڽڴ‬￦
Present
value
‫ڵ‬Ζ‫ڷڵں‬Ζ‫ڼڴڽ‬￦
‫ڵ‬Ζ‫ڽڻڹ‬Ζ‫ڴںڵ‬￦
ￖ‫ڶ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڽڻڹ‬Ζ‫ڴںڵ‬￦
ￖ‫ڴڶڻ‬Ζ‫ڴڸڼ‬Є￦
￦
ￕ¶￦ￖ‫ڴڶڻ‬Ζ‫ڽڷڼ‬Є￦
￦
Question No. 5
ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦³¶¨­²¥¶½￦·¬¥¶©·￦­··¹©¨￦Ϯ‫ڴںڸ‬￦¼￦‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ©··Ό￦ￚ³¸¥°￦´¥¶￦º¥°¹©￦³ª￦¸¬©￦·¬¥¶©·￦­··¹©¨￦Ϯ‫ڴڸ‬￦¼￦‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
￙¬¥¶©￦ￖ¶©±­¹±￦ ￦
￦
￦
(D)￦
￦
SUMMARY OF ANSWERS:
1. B 2. B 3. B 4.
D
5.
D
263
ￖ‫ڶ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڶ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
Chapter 27: Financial Liabilities and Debt Restructuring
PROBLEM 27-27 Issuance, Retirement and Conversion of Convertible
Bonds
￦
Question No. 1
ￚ³¸¥°￦ￖ¶³§©©¨·￦
ￒ©··Ό ￖ¶©·©²¸￦ º¥°¹©￦ ³ª￦ ¸¬©￦ ¦³²¨·￦ »­¸¬³¹¸￦ ¸¬©￦
§³²º©¶·­³²￦³´¸­³²￦
￦￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڸڻںڹ‬￦ϯ￦
￦￦ￖ¶©·©²¸￦ º¥°¹©￦ ³ª￦ ­²¸©¶©·¸￦ ´¥½±©²¸·￦ Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ¼￦
‫ڷ‬Κ‫ڼڸڴں‬￦ϯ￦
￘©·­¨¹¥°￦¥±³¹²¸￦¸³￦©µ¹­¸½￦
￦
(B)￦
￦ ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
‫ڵ‬Ζ‫ڶڴڻ‬Ζ‫ڵڼڶ‬￦
‫ڵ‬Ζ‫ڵڼڴ‬Ζ‫ڷڷڸ‬￦
￦
￦
‫ڶ‬Ζ‫ڷڼڻ‬Ζ‫ڷڵڻ‬￦
‫ںڵڶ‬Ζ‫ڻڼڶ‬￦
￦
Amortization Table
Date
Interest
Interest
Discount
payment
expense
Amortization
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڸڷڷ‬Ζ‫ںڸڴ‬￦
Ϯ‫ڸڷ‬Ζ‫ںڸڴ‬ϯ￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڼڷڷ‬Ζ‫ڵڷڵ‬
Ϯ‫ڼڷ‬Ζ‫ڵڷڵ‬ϯ
￦
Question No. 2
ￌ¥­¶￦º¥°¹©￦³ª￦°­¥¦­°­¸½￦¹·­²«￦§¹¶¶©²¸￦¶¥¸©￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦Ϯ‫ڶ‬Ζ‫ڻڵڼ‬Ζ‫ڽڹڻ‬￦¼￦‫ڏ‬ϯ
ￒ³··￦³²￦·©¸¸°©±©²¸￦³ª￦°­¥¦­°­¸½￦
￦
(B)￦
Present
value
‫ڶ‬Ζ‫ڷڼڻ‬Ζ‫ڷڵڻ‬￦
‫ڶ‬Ζ‫ڻڵڼ‬Ζ‫ڽڹڻ‬￦
‫ڶ‬Ζ‫ڹڹڼ‬Ζ‫ڴڽڼ‬￦
‫ڵ‬Ζ‫ڻڷڹ‬Ζ‫ڽںڽ‬￦
‫ڵ‬Ζ‫ڻڶڸ‬Ζ‫ڹڸڽ‬
‫ڴڵڵ‬Ζ‫ڸڶڴ‬
￦
ￖ¶©·©²¸￦º¥°¹©￦¹·­²«￦‫ܫڽ‬￦ª³¶￦‫ڷ‬￦´©¶­³¨·
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￞￦‫ڴ‬Κ‫ڶڶڻڻ‬ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦￞￦‫ڶ‬Κ‫ڷڵڷڹ‬ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦¦³²¨·￦´¥½¥¦°©￦
‫ڵ‬Ζ‫ڼڹڵ‬Ζ‫ڹڻڶ‬￦
‫ڽڻڷ‬Ζ‫ڸڽں‬￦
‫ڵ‬Ζ‫ڻڷڹ‬Ζ‫ڽںڽ‬￦
Question No. 3￦
￘©¸­¶©±©²¸￦ￖ¶­§©￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￌ¥­¶￦º¥°¹©￦³ª￦°­¥¦­°­¸½￦¹·­²«￦§¹¶¶©²¸￦¶¥¸©￦
‫ڵ‬Ζ‫ڻڷڹ‬Ζ‫ڽںڽ‬￦
ￊ©§¶©¥·©￦­²￦©µ¹­¸½￦
￦
￦
(C)￦
‫ڶں‬Ζ‫ڵڷڴ‬￦
￦
Question No. 4￦
ￏ²¸©¶©·¸￦©¼´©²·©￦­·￦P338,131￦¦¥·©¨￦³²￦¸¬©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
(D)￦
￦
Question No. 5
￙¬¥¶©·￦¸³￦¦©￦­··¹©¨￦¦¥·©¨￦³²￦¥±©²¨©¨￦¸©¶±·￦Ϯ‫ڵ‬Κ‫ڹ‬ￓϑ‫ڴڴڸ‬ϯ￦
‫ڷ‬Ζ‫ڴڹڻ‬
ￒ©··Ό￦￙¬¥¶©·￦¸³￦¦©￦­··¹©¨￦¦¥·©¨￦³²￦³¶­«­²¥°￦¸©¶±·￦Ϯ‫ڵ‬Κ‫ڹ‬ￓϑ‫ڴڴڹ‬ϯ￦
‫ڷ‬Ζ‫ڴڴڴ‬￦
ￏ²§¶©±©²¸¥°￦·¬¥¶©·￦
‫ڴڹڻ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦
‫ڴڶڸ‬￦
ￊ©¦¸￦·©¸¸°©±©²¸￦©¼´©²·© ￦
￦
(C)￦
‫ڹڵڷ‬Ζ‫ڴڴڴ‬
SUMMARY OF ANSWERS:
1. B 2. B 3. C 4.
￦
D
5.
C
264
Chapter 27: Financial Liabilities and Debt Restructuring
PROBLEM 27-28 Redeemable Preference Shares and Debentures
￦
Present value of the redeemable preference shares
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڹڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬Κ‫ڹڴ‬￦¼￦‫ڴ‬Κ‫ڵںڵڶڻ‬￦ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‫ڵ‬Ζ‫ڴڴڹ‬￦¼￦‫ڶ‬Κ‫ڼڴڷڶڸ‬￦ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦´¶©ª©¶©²§©￦·¬¥¶©·￦
Amortization table:
Date
Interest
Payment
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ںڵڴڶ‬￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ںڵڴڶ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
‫ڵ‬Ζ‫ڴڴڹ‬￦
Interest
Expense
￦
‫ڵ‬Ζ‫ڷڶڻ‬￦
‫ڵ‬Ζ‫ڽڸڻ‬￦
‫ڵ‬Ζ‫ڼڻڻ‬￦
Question No. 1
P1,723.￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
(B)
Question No. 2
P1,749. ￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ
(C)
Question No. 3
P1,778. ￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
(D)
Amortization
￦
‫ڷڶڶ‬￦
‫ڽڸڶ‬￦
‫ںڸڶ‬￦
Present value of the debentures
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬Κ‫ڶڴ‬￦¼￦‫ڴ‬Κ‫ڸڼڼڷڹ‬￦ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‫ڴڴڸڶ‬￦¼￦￦‫ڷ‬Κ‫ڶڷڴڹ‬￦ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¦³²¨·￦´¥½¥¦°©
Amortization Table
Date
Interest
Payment
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڶ‬Ζ‫ڴڴڸ‬￦
Interest
Expense
Amortization
‫ڶ‬Ζ‫ڸڹڹ‬￦
Ϯ‫ڸڹڵ‬ϯ￦
Question No. 4
P2,554. ￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
(B)
Question No. 5
P19,554. ￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦ (B)
SUMMARY OF ANSWERS:
1. B 2. C 3. D 4.
B
5.
B
265
‫ڵڵ‬Ζ‫ڹںڷ‬￦
‫ڷ‬Ζ‫ڹڷں‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬
Present
value
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڷڶڶ‬￦
‫ڹڵ‬Ζ‫ڶڻڸ‬￦
‫ڹڵ‬Ζ‫ڼڵڻ‬
‫ڴڵ‬Ζ‫ڶڽڽ‬￦
‫ڼ‬Ζ‫ڼڴڸ‬￦
‫ڽڵ‬Ζ‫ڴڴڸ‬
Present
value
‫ڽڵ‬Ζ‫ڴڴڸ‬￦
‫ڽڵ‬Ζ‫ڸڹڹ‬￦
‫‪Chapter 27: Financial Liabilities and Debt Restructuring‬‬
‫‪PROBLEM 27-29‬‬
‫‪￦‬‬
‫‪Question No. 1‬‬
‫‪ￇ§§³¹²¸·￦´¥½¥¦°©Ζ￦¹²¥¨®¹·¸©¨￦‬‬
‫‪ￍ³³¨￦­²￦¸¶¥²·­¸￦ￌￕ￈￦·¬­´´­²«￦´³­²¸￦‬‬
‫¯§©¬§‪ￛ²¨©°­º©¶©¨￦‬‬
‫‪ￇ§§³¹²¸·￦´¥½¥¦°©Ζ￦¥¨®¹·¸©¨￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڷ‪Ζ‬ڵ‪ￖ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڼڸ‪Ζ‬ڵ‪ￖ‬‬
‫‪(D)￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڵ‪ￖ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڹڻ‪ￖ‬‬
‫‪Question No. 2‬‬
‫‪ϯ￦‬ܫڸڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڵ‪￦ￔ³¸©￦´¥½¥¦°©￦Ϯ‬ܫڸڵ‬
‫‪ϯ￦‬ܫںڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڷ‪￦ￔ³¸©￦´¥½¥¦°©￦Ϯ‬ܫںڵ‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ں‪￦¼￦‬ܫڴڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‪￦ￔ³¸©￦´¥½¥¦°©￦Ϯ‬ܫڴڵ‬
‫‪ￏ²¸©¶©·¸￦©¼´©²·©￦￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪(D)￦‬‬
‫‪￦‬ڴڹڻ‪Ζ‬ڷڸ‪ￖ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬ڴڹڻ‪Ζ‬ڷڴڹ‪ￖ‬‬
‫‪Question No. 3‬‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ڷ‪￦¼￦‬ܫڸڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڵ‪￦ￔ³¸©￦´¥½¥¦°©￦Ϯ‬ܫڸڵ‬
‫‪ϯ‬ڶڵ‪ϑ‬ڽ‪￦¼￦‬ܫںڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڷ‪￦ￔ³¸©￦´¥½¥¦°©￦Ϯ‬ܫںڵ‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ں‪￦¼￦‬ܫڴڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‪￦ￔ³¸©￦´¥½¥¦°©￦Ϯ‬ܫڴڵ‬
‫‪ￏ²¸©¶©·¸￦©¼´©²·©￦￦‬‬
‫‪￦‬‬
‫‪(C)￦‬‬
‫‪Question Nos. 4 and 5‬‬
‫‪￦‬‬
‫‪ￇ§§³¹²¸·￦´¥½¥¦°©￦‬‬
‫‪￦ￔ³¸©￦´¥½¥¦°©￦￦‬ܫڸڵ‬
‫‪￦ￔ³¸©￦´¥½¥¦°©￦‬ܫںڵ‬
‫©‪￦ￔ³¸©￦´¥½¥¦°‬ܫڴڵ‬
‫‪ￇ§§¶¹©¨￦­²¸©¶©·¸￦´¥½¥¦°©￦‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪Current Noncurrent‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڼڸ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڷ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬
‫‪￦‬ڴڹڻ‪Ζ‬ڷڴڹ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڹ‪￦ ￖ‬ڴڹڻ‪Ζ‬ڼڷڶ‪Ζ‬ڷ‪ￖ‬‬
‫)‪(C‬‬
‫)‪(C‬‬
‫‪￦‬‬
‫‪C‬‬
‫‪C‬‬
‫‪5.‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. D 2. D 3. C 4.‬‬
‫‪PROBLEM 27-30 (Comprehensive)￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڵڵ‪Ζ‬ڷ‬
‫ڴںڽ‪Ζ‬ڸڷڻ‪Ζ‬ڹ‬
‫‪￦‬ڴںڽ‪Ζ‬ڶڹڼ‪Ζ‬ڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪ￖ￦￦‬‬
‫ڴڴڴ‪Ζ‬ڴڴں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‪Ζ‬ڵ‪ￖ‬‬
‫‪Question No. 1‬‬
‫‪￦ϯ￦‬ڼڵڵڷ‪Κ‬ڴ‪￦￞￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڴڵ‪ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‬‬
‫‪￦ϯ￦‬ڶڽڽںڸ‪Κ‬ڵڵ‪￦￞￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‬‬
‫‪ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦¦³²¨·￦´¥½¥¦°©￦‬‬
‫‪￦‬‬
‫‪(A)￦‬‬
‫‪￦‬‬
‫‪(B)￦‬‬
‫‪266‬‬
‫‪Question No. 2‬‬
‫‪￦‬ںڵڴڶ‪Ζ￦‬ڵ‪ￇ´¶­°￦‬‬
‫ںڵڴڶ‪Ζ￦‬ڵ‪￐¹°½￦‬‬
‫‪￦‬ںڵڴڶ‪Ζ￦‬ڵ‪ￕ§¸³¦©¶￦‬‬
‫‪￦‬ڻڵڴڶ‪Ζ￦‬ڵ‪￐¥²¹¥¶½￦‬‬
‫‪ￔ³¸©·￦´¥½¥¦°©Ο§¹¶¶©²¸￦°­¥¦­°­¸½￦‬‬
Chapter 27: Financial Liabilities and Debt Restructuring
Question Nos. 3 and 4
Estimated liability from Warranties
ￊ­·¦¹¶·©±©²¸￦ª³¶￦
»¥¶¶¥²¸­©·￦
￈¥°¥²§©￦©²¨￦￦(A)￦
‫ڼڹڷ‬Ζ‫ڴڴڴ‬￦
342,000
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
￈©«­²²­²«￦¦¥°¥²§©￦
520,000
￝¥¶¶¥²¸½￦©¼´©²·©￦(C)￦
ￚ³¸¥°￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
Question No. 5
(a)
ￇ￦
￈￦
￉￦
ￚ³¸¥°￦
Fixed
salary
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
￦
(b)
( c)
Net Sales
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
Question Nos. 6 and 7
￦
ￏ²¸Κ￦´¥½¥¦°©￦Ο￦￈³²¨·￦Ϯ‫ڴڵ‬ￓ￦¼￦‫ܫڴڵ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦
ￏ²¸Κ￦´¥½¥¦°©￦Ο￦ￔ³¸©￦´¥½¥¦°©￦￦
ￔ³¸©·￦´¥½¥¦°©￦
ￋ·¸­±¥¸©¨￦»¥¶¶¥²¸­©·￦´¥½¥¦°©￦
ￚ¶¥¨©￦´¥½¥¦°©￦
￙¥°©·￦§³±±­··­³²·￦´¥½¥¦°©￦
￉¥·¬￦¨­º­¨©²¨·￦´¥½¥¦°©￦Ϯ‫ں‬ￓ￦¼￦ￖΚ‫ڶ‬ϯ￦
￈³²¨·￦´¥½¥¦°©
ￚ³¸¥°￦
d=b x c
Comm.
Rate
‫ܫڸ‬￦
‫ܫں‬￦
‫ܫں‬￦
￦
Comm.
Expense
‫ڼ‬Ζ‫ڴڴڴ‬￦
‫ڸڶ‬Ζ‫ڴڴڴ‬￦
‫ںڷ‬Ζ‫ڴڴڴ‬￦
(C)
Current
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڶڸڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڻ‬Ζ‫ڴڴڴ‬
‫ڼڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڸ‬Ζ‫ڴںڻ‬Ζ‫ڴڴڴ‬
(B)
E=d-a
Accrued
Salaries
Payable
‫ڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
P28,000
Noncurrent
￦
￦
‫ڹ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬Є￦
￦
￦
￦
￦
‫ڼ‬Ζ‫ڴڻڽ‬Ζ‫ڵڹڻ‬￦
ￖ‫ڸڵ‬Ζ‫ڴڻڷ‬Ζ‫ڵڹڻ‬ЄЄ￦
(C)
*(P7M-1.6M)
ЄЄ￦ ³¶￦ ￖ‫ڸڵ‬Ζ‫ڴڻڷ‬Ζ‫ڷڼڻ‬￦ »¬­§¬￦ ­·￦ ¸¬©￦ ·¥±©￦ ¥·￦ ￖ‫ڼ‬Ζ‫ڶڹڽ‬Ζ‫ڹڼڵ‬￦ ¼￦ ‫ܫڴڴڵ‬￦ ‫ܩ‬Ϯￋªª©§¸­º©￦ ¶¥¸©￦ ¼￦
±³²¸¬·￦³¹¸·¸¥²¨­²«ϑ‫ڶڵ‬ϯ￦±­²¹·￦´¥½±©²¸￦
￦
Or [(P8,952,185 x 103%) - P250,000]
￦
Amortization Table
Interest
Date
Payment
‫ڻڴ‬ϑ‫ڵڴ‬ϑ‫ڸڵڴڶ‬￦
￦
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڹڵڴڶ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڻڴ‬ϑ‫ڵڴ‬ϑ‫ڹڵڴڶ‬
‫ڴڴڹ‬Ζ‫ڴڴڴ‬
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ںڵڴڶ‬
‫ڴڴڹ‬Ζ‫ڴڴڴ‬
‫ڷڴ‬ϑ‫ڵڷ‬ϑ‫ںڵڴڶ‬￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
(8,952,185 x 12% x 3/12)
Interest
Expense
￦
‫ڵڷڹ‬Ζ‫ڼڻڵ‬￦
‫ڷڷڹ‬Ζ‫ڼڸڴ‬￦
‫ڹڷڹ‬Ζ‫ڵڷڴ‬￦
‫ڼںڶ‬Ζ‫ںںڹ‬￦
267
Amortization
￦
‫ڵڷ‬Ζ‫ڼڻڵ‬￦
‫ڷڷ‬Ζ‫ڼڸڴ‬￦
‫ڸڷ‬Ζ‫ڽڽڽ‬￦
‫ڼڵ‬Ζ‫ںںڹ‬￦
Present
value
‫ڼ‬Ζ‫ڶڹڼ‬Ζ‫ڴںڽ‬￦
‫ڼ‬Ζ‫ڸڼڼ‬Ζ‫ڼڷڵ‬￦
‫ڼ‬Ζ‫ڻڵڽ‬Ζ‫ںڼڵ‬
‫ڼ‬Ζ‫ڶڹڽ‬Ζ‫ڹڼڵ‬
‫ڼ‬Ζ‫ڴڻڽ‬Ζ‫ڵڹڻ‬￦
Chapter 27: Financial Liabilities and Debt Restructuring
SUMMARY OF ANSWERS:
1. A 2. B 3. A 4.
C
5.
C
6.
B
7.
C
￦
￦
PROBLEM 27-31 Financial liabilities, Investment in associate and research
and development cost
￦
Question No. 1
ￚ³¸¥°￦´¶³§©©¨·￦Ϯￖ‫ڴڴڵ‬￦¼￦‫ڶ‬ￓϯ￦
ￒ©··Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦§³²º©¶¸­¦°©￦¨©¦¸￦Ϯ·©©￦ￔ³Κ￦‫ڶ‬ϯ￦
￙¬¥¶©￦´¶©±­¹±￦ ￦§³²º©¶·­³²￦´¶­º­°©«©￦
ￒ©··Ό￦￙¬¥¶©￦­··¹¥²§©￦§³·¸￦
ￔ©¸￦¥±³¹²¸￦¥°°³§¥¸©¨ ¸³￦©µ¹­¸½￦
(C)￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵڼڵ‬Ζ‫ڹڷں‬Ζ‫ڴڴڶ‬￦
‫ڼڵ‬Ζ‫ڸںڷ‬Ζ‫ڴڴڼ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڸڵ‬Ζ‫ڸںڷ‬Ζ‫ڴڴڼ‬
Question No. 2
Present value of convertible debt without conversion option at 11.81%
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ¶­²§­´¥°￦Ϯ‫ڴڴڶ‬ￓ￦¼￦Κ‫ڸڹڵڻ‬ϯ￦
‫ڷڸڵ‬Ζ‫ڴڼڴ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‫ڴڴڶ‬ￓ￦¼￦Κ‫ڼڴ‬￦¼￦‫ڶ‬Κ‫ڻڽڴڸ‬ϯ￦
‫ڼڷ‬Ζ‫ڹڹڹ‬Ζ‫ڴڴڶ‬
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦§³²º©¶¸­¦°©￦¨©¦¸￦
(B)￦
‫ڵڼڵ‬Ζ‫ڹڷں‬Ζ‫ڴڴڶ‬￦
￦
Question No. 3
ￏ²¸©¶©·¸￦©¼´©²·©￦Ϯ‫ڵڼڵ‬Ζ‫ڹڷں‬Ζ‫ڴڴڶ‬￦¼￦Κ‫ڵڼڵڵ‬ϯ
(D)￦
‫ڵڶ‬Ζ‫ڵڹڸ‬Ζ‫ڻڵڵ‬￦
(C)￦
‫ڴڼڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڻڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڶ‬
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
￦
Question No. 4
ￔ©¸￦¥··©¸￦³ª￦ￍￒ￦
ￒ©··Ό￦￘©§³º©¶¥¦°©￦¥±³¹²¸￦
ￏ±´¥­¶±©²¸￦°³··￦³ª￦ￍￒ￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦·¬¥¶©
ￏ±´¥­¶±©²¸￦°³·· ￦
￦
￦
￦
Question No. 5
‫ڵ‬Κ￦ ￘©·©¥¶§¬￦³²￦·­¾©￦³ª￦´³¸©²¸­¥°￦±¥¶¯©¸￦
‫ں‬Κ ￙¸¥ªª￦¸¶¥­²­²«￦§³·¸·￦
‫ڻ‬Κ￦ ￇ¨º©¶¸­·©±©²¸￦§³·¸·￦
￦
ￚ³¸¥°￦¥±³¹²¸￦©¼´©²·©¨￦ ￦
(B)￦
￦￦￦￦‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬
‫ڷ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 6
‫ڶ‬Κ ￖ¶³¨¹§¸·￦¨©·­«²­²«￦
‫ڷ‬Κ￦ ￒ¥¦³¶￦§³·¸·￦­²￦¶©ª­²©±©²¸￦³ª￦´¶³¨¹§¸·￦
‫ڸ‬Κ￦ ￊ©º©°³´±©²¸￦ »³¶¯￦ ¹²¨©¶¸¥¯©²￦ ¸³￦ ª­²¥°­¾©￦ ¸¬©￦
´¶³¨¹§¸￦¨©·­«²￦
￦
ￚ³¸¥°￦ￊ©º©°³´±©²¸￦§³·¸￦§¥´­¸¥°­¾©¨
(C)￦
￦
SUMMARY OF ANSWERS:
1. C 2. B 3. D 4.
C
5.
B
268
6.
C
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬
‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦
‫ڵڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڷڵ‬Ζ‫ڴڹڸ‬Ζ‫ڴڴڴ‬
Chapter 27: Financial Liabilities and Debt Restructuring
PROBLEM 27-32 Financial Liability at FVTPL vs. FLAC
￦
CASE NO. 1
Question No. 1
ￏ²­¸­¥°￦§¥¶¶½­²«￦¥±³¹²¸￦­·￦ª¥­¶￦º¥°¹©￦³¶￦­··¹¥²§©￦´¶­§©￦³ª￦ ‫ڵ‬Ζ‫ڼڽڼ‬Ζ‫ڹڴڶ‬Κ￦ￚ¶¥²·¥§¸­³²￦
§³·¸￦­·￦©¼´©²·©¨￦³¹¸¶­«¬¸Κ￦(D)
￦
Question No. 2
ￏ²¸©¶©·¸￦©¼´©²·©￦Ϯ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڼ‬ϯ‫ܥ‬￦ ￦￦‫ڴںڵ‬Ζ‫ڴڴڴ‬￦(A)￦
￦
Question No. 3
‫ڶ‬Ζ‫ڴڸڴ‬Ζ‫ڴڴڴ‬￦
ￌ¥­¶￦º¥°¹©￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦Ϯ‫ڵ‬Κ‫ڶڴ‬￦¼￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ©··Ό￦ￏ²­¸­¥°￦§¥¶¶½­²«￦¥±³¹²¸￦
‫ڵ‬Ζ‫ڼڽڼ‬Ζ‫ڹڴڶ‬￦
ￛ²¶©¥°­¾©¨￦°³··￦ ￦
￦
(C)￦
￦￦￦‫ڵڸڵ‬Ζ‫ڹڽڻ‬￦
￦
Question No. 4
￉¥¶¶½­²«￦º¥°¹©￦Ϯ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦Κ‫ڼڽ‬ϯ‫ܥ‬￦ ￦￦‫ڵ‬Ζ‫ڴںڽ‬Ζ‫ڴڴڴ‬￦(C)￦
￦
Question No. 5
ￌ¥­¶￦º¥°¹©￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦ϮΚ‫ڽڽ‬￦¼￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦ϮΚ‫ڼڽ‬￦
￦
ￛ²¶©¥°­¾©¨￦°³·· ￦
￦
(D)￦
‫ڵ‬Ζ‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴںڽ‬Ζ‫ڴڴڴ‬
￦￦￦￦￦￦‫ڴڶ‬Ζ‫ڴڴڴ‬
￦
Question No. 6
￘©¸­¶©±©²¸￦´¶­§©￦Ϯ‫ڵ‬Κ‫ڹڴ‬￦¼￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ¨¨Ό￦ￚ¶¥²·¥§¸­³²￦§³·¸
ￚ³¸¥°￦¶©¸­¶©±©²¸￦´¶­§©
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦ϮΚ‫ڼڽ‬￦
￦
ￒ³··￦³²￦¨©¶©§³«²­¸­³²￦ ￦
‫ڶ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڶڵ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
(A)￦
￦
SUMMARY OF ANSWERS:
1. D 2. A 3. C 4.
C
5.
D
6.
A
￦
CASE NO. 2
￦
Question No. 7
ￏ··¹©￦´¶­§©￦
ￒ©··Ό￦ￚ¶¥²·¥§¸­³²￦§³·¸￦
ￏ²­¸­¥°￦§¥¶¶½­²«￦¥±³¹²¸￦ ￦
(C)￦
￦
Question No. 8
ￋªª©§¸­º©￦­²¸©¶©·¸￦¶¥¸©￦‫ܥ‬￦￦‫ܫڴڵ‬￦(B)￦
ￖ°©¥·©￦¶©ª©¶￦¸³￦¨­·§¹··­³²￦³²￦­²¸©¶´³°¥¸­³²Κ￦
￦
269
‫ڵ‬Ζ‫ڼڽڼ‬Ζ‫ڹڴڶ‬
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
￦￦‫ڵ‬Ζ‫ڷڻڼ‬Ζ‫ڹڴڶ‬￦
Chapter 27: Financial Liabilities and Debt Restructuring
Question No. 9
ￏ²¸©¶©·¸￦©¼´©²
￦
￦¼￦‫ܫڴڵ‬ϯ‫ܥ‬￦ ￦￦‫ڻڼڵ‬Ζ‫ڵڶڷ‬￦(B)￦
Question No. 10
ￔ³￦«¥­²￦³¶￦°³··￦¨¹©￦¸³￦§¬¥²«©￦­²￦ª¥­¶￦º¥°¹©￦­·￦²³¸￦¶©§³«²­¾©¨. (D)￦
￦
Question No. 11
￉¥¶¶½­²«￦º¥°¹©￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
(A)￦
‫ڵ‬Ζ‫ڴڷڽ‬Ζ‫ڽڻڹ‬￦
(B)￦
‫ڶ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڷںڽ‬Ζ‫ںڷں‬￦
￦￦￦￦‫ںڹڵ‬Ζ‫ڸںڷ‬￦
￦
Question No. 12
￘©¸­¶©±©²¸￦´¶­§©￦Ϯ‫ڵ‬Κ‫ڹڴ‬￦¼￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ¨¨Ό￦ￚ¶¥²·¥§¸­³²￦§³·¸
ￚ³¸¥°￦¶©¸­¶©±©²¸￦´¶­§©￦
ￒ©··Ό￦￉¥¶¶½­²«￦º¥°¹©￦ ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڴڶڴڶ‬￦
ￒ³··￦³²￦¨©¶©§³«²­¸­³²￦ ￦
￦
SUMMARY OF ANSWERS:
7. C 8. B 9. B 10.
D
11.
A
12.
B
￦
￦
PROBLEM 27-33 Refinancing of Loan, Notes Payable Interest and NonInterest Bearing
￦
Question No. 1
(A)
ￖ©¶­³¨­§￦´¥½±©²¸Οￔￖ￦ￊ©°­º©¶½￦©µ¹­´±©²¸￦
Ϯￖ‫ڶ‬ￓϑ‫ڸ‬ϯ￦
ￓ¹°¸­´°½￦¦½￦ￖￜ￦³ª￦³¶¨­²¥¶½￦¥²²¹­¸½￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￔￖΟ¨©°­º©¶½￦©µ¹­´±©²¸￦
Amortization table:
Payment
Date
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
‫ڴڴڹ‬Ζ‫ڴڴڴ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬
‫ڷ‬Κ‫ڷڻڷڴ‬
1,518,650
Interest
Expense
Discount
Amortization
‫ڶڼڵ‬Ζ‫ڼڷڶ‬￦
‫ڸڸڵ‬Ζ‫ڻڴڵ‬
‫ڻڵڷ‬Ζ‫ڶںڻ‬
‫ڹڹڷ‬Ζ‫ڷڽڼ‬￦
￦
Question Nos. 2 and 3
￦
‫ܫڶڵ‬￦ￔ³¸©￦´¥½¥¦°©￦
‫ܫڴڵ‬￦²³¸©￦´¥½¥¦°©￦
ￔ³¸©￦´¥½¥¦°©Ο¨©°Κ￦ￋµ¹­´±©²¸
ￚ³¸¥°￦
Noncurrent Current
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
‫ڸڸڼ‬Ζ‫ڹڽڽ‬￦
‫ڹڹڷ‬Ζ‫ڷڽڼ‬￦
4,244,995 1,055,893
￦
Question No. 4
Accrued interest payable-12% Note payable
‫ܥ‬ￖ‫ڶ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬￦¼￦‫ڼ‬ϑ‫ڶڵ‬￦
=P168,000
270
Present
value
‫ڵ‬Ζ‫ڼڵڹ‬Ζ‫ڴڹں‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڼڼڼ‬￦
‫ڸڸڼ‬Ζ‫ڹڽڽ‬￦
Chapter 27: Financial Liabilities and Debt Restructuring
￦
Question No. 5
Interest expense:￦
‫ܫڶڵ‬￦ￔ³¸©￦´¥½¥¦°©￦
￦￦￦‫ڵ‬ϑ‫ڵ‬Ο‫ڹ‬ϑ‫ڵ‬￦Ϯ‫ڶ‬Κ‫ڼ‬ￓ￦¼￦‫ܫڶڵ‬￦¼￦‫ڸ‬ϑ‫ڶڵ‬ϯ￦
￦￦￦‫ڹ‬ϑ‫ڵ‬Ο‫ڶڵ‬ϑ‫ڵڷ‬￦Ϯ‫ڶ‬Κ‫ڵ‬ￓ￦¼￦‫ܫڶڵ‬￦¼￦‫ڼ‬ϑ‫ڶڵ‬ϯ￦
‫ܫڴڵ‬￦ￔ³¸©￦´¥½¥¦°©￦Ϯ‫ڶ‬ￓ￦¼￦‫ܫڴڵ‬ϯ￦
ￔ³¸©￦´¥½¥¦°©￦Ο￦ￊ©°­º©¶½Κ￦ￋµ¹­´±©²¸￦
Ϯ·©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©ϯ￦
ￚ³¸¥°￦
￦
‫ڶڵڵ‬Ζ‫ڴڴڴ‬￦
‫ڼںڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڶڼڵ‬Ζ‫ڼڷڶ‬￦
‫ڶںں‬Ζ‫ڼڷڶ‬￦
￦
SUMMARY OF ANSWERS:
1. A 2. B 3. B 4.
B
5.
C
￦
271
Chapter 28
Lease
CHAPTER 28: LEASE
￦
PROBLEM 27-1 Unequal rental payments
￦
‫ںڵڴڶ‬￦
‫ڻڵڴڶ‬￦
‫ڼڵڴڶ‬￦
‫ڽڵڴڶ‬￦
ￚ³¸¥°￦¶©²¸￦
ￊ­º­¨©￦¦½Ό￦ￔ¹±¦©¶￦³ª￦½©¥¶·￦
￘©²¸￦©¼´©²·©￦´©¶￦½©¥¶￦ ￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
‫ںڵ‬Ζ‫ڴڴڴ‬￦
‫ڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڼں‬Ζ‫ڴڴڴ‬￦
‫ڸ‬￦
‫ڻڵ‬Ζ‫ڴڴڴ‬￦
(C)￦
PROBLEM 28-2 Operating Lease - Unequal rental payments￦
￦
‫ڻڴ‬ϑ‫ڵڴ‬ϑ‫ڹڵڴڶ‬￦¸³￦‫ںڴ‬ϑ‫ڴڷ‬ϑ‫ںڵڴڶ‬￦
‫ڻڴ‬ϑ‫ڵڴ‬ϑ‫ںڵڴڶ‬￦¸³￦‫ںڴ‬ϑ‫ڴڷ‬ϑ‫ڻڵڴڶ‬￦
‫ڻڴ‬ϑ‫ڵڴ‬ϑ‫ڻڵڴڶ‬￦¸³￦‫ںڴ‬ϑ‫ڴڷ‬ϑ‫ڼڵڴڶ‬￦
ￚ³¸¥°￦
ￊ­º­¨©￦¦½Ό￦ￒ©¥·©￦¸©¶±￦
￘©²¸￦­²§³±©￦´©¶￦½©¥¶￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￘©²¸￦­²§³±©￦¸³￦¨¥¸©￦Ϯ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶ‬ϯ￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ ￉³°°©§¸­³²￦ ¸³￦ ¨¥¸©￦ Ϯ‫ڴں‬Ζ‫ڴڴڴ‬￦ ‫ܩ‬￦
￦
‫ڴڽ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￘©²¸￦¶©§©­º¥¦°©￦ ￦
￦
(A)￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 28-3 Operating Lease - Comprehensive
￦
CASE NO. 1
Question No. 1
ￖ©¶­³¨­§￦¶©²¸Ο³²©￦½©¥¶￦Ϯ
￦
(B)￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦
CASE NO. 2
Question No. 2
ￖ©¶­³¨­§￦¶©²¸Ο³²©￦½©¥¶￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦°©¥·©￦¦³²¹·￦Ϯ‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڷ‬￦ϯ￦
￘©²¸￦©¼´©²·©￦ ￦
￦
(C)￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
￦
CASE NO. 3
Question No. 3
ￚ³¸¥°￦°©¥·©￦´¥½±©²¸·￦σϮ‫ڷ‬￦¼￦‫ڶڵ‬ϯ￦ ￦‫ں‬ϯ￦¼￦‫ڹڶ‬Ζ‫ڴڴڴ‬σ￦
ￊ­º­¨©￦¦½Ό￦ￒ©¥·©￦¸©¶±￦
￘©²¸￦©¼´©²·©￦´©¶￦½©¥¶￦
(D)￦
￦
272
‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬
‫ڴڹڶ‬Ζ‫ڴڴڴ‬
Chapter 28
Lease
Question No. 4
ￚ³¸¥°￦´¥½±©²¸·￦¸³￦¨¥¸©Ζ￦‫ڼڵڴڶ‬￦Ϯ‫ں‬￦¼￦‫ڹڶ‬Ζ‫ڴڴڴ‬￦ϯ
ￒ©··Ό￦ￚ³¸¥°￦©¼´©²·©￦¸³￦¨¥¸©Ζ￦‫ڼڵڴڶ‬￦
ￇ§§¶¹©¨￦¶©²¸￦´¥½¥¦°©￦
(D)￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
CASE NO. 4
Question No. 5
ￚ³¸¥°￦°©¥·©￦´¥½±©²¸·￦
￦Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶ‬￦¼ ‫ڶڵ‬￦ϯ
￦Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬￦¼￦‫ڶڵ‬￦ϯ￦
ￊ­º­¨©￦¦½Ό￦ￒ©¥·©￦¸©¶±￦
￘©²¸￦©¼´©²·©￦´©¶￦½©¥¶￦
￦
￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
(A)￦
Question No. 6
ￚ³¸¥°￦´¥½±©²¸·￦¸³￦¨¥¸©Ζ￦‫ڼڵڴڶ‬￦
ￒ©··Ό￦ￚ³¸¥°￦©¼´©²·©￦¸³￦¨¥¸©Ζ￦‫ڼڵڴڶ‬￦
ￇ§§¶¹©¨￦¶©²¸￦´¥½¥¦°©￦ ￦
(D)￦
￦
‫ڴںڽ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
CASE NO. 5
Question No. 7
￘©²¸￦￘©º©²¹©￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦ￊ­¶©§¸￦￉³·¸ Ϯ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڷ‬ϯ
￦￦￦￦￦￦￦￦￦￦￦ￏ²·¹¶¥²§©￦ ¥²¨￦ ´¶³´©¶¸½￦ ¸¥¼￦ ©¼´©²·©￦ ³²￦
￦
°©¥·©¨￦¥··©¸￦
￦￦￦￦￦￦￦￦￦￦￦ￊ©´¶©§­¥¸­³²￦³ª￦¸¬©￦°©¥·©¨￦¥··©¸￦
ￔ©¸￦­²§³±©
￦
￦
(A)
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬
‫ڴڽڵ‬Ζ‫ڴڴڴ‬
￦
CASE NO. 6￦
Question No. 8
ￖ©¶­³¨￦¶©²¸￦ª³¶￦³²©￦½©¥¶￦
ￇ¨¨Ό￦￉³²¸­²«©²¸￦¶©²¸￦
‫¸·ڵ‬￦σϮ‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￦‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڵ‬σ
‫ڶ‬²¨￦σϮ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڼ‬σ￦
ￚ³¸¥°￦¶©²¸￦©¼´©²·©￦
￦
(A)￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬
‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڼں‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. B
2. C
3. D
4. D
5.
A
6. D
7. A
8. A
￦
￦
PROBLEM 28-4 Finance Lease - Lease Liability￦
￦
(A) ￚ¬©￦§¥´­¸¥°­¾©¨￦°©¥·©￦°­¥¦­°­¸½￦·¬³¹°¨￦¦©￦¸¬©￦¥²²¹¥°￦°©¥·©￦´¥½±©²¸·￦°©··￦¸¬©￦
©¼©§¹¸³¶½￦§³·¸￦Ϯ¶©¥°￦©·¸¥¸©￦¸¥¼©·ϯ￦¸­±©·￦¸¬©￦´¶©·©²¸￦º¥°¹©￦ª¥§¸³¶￦ª³¶￦¥²￦³¶¨­²¥¶½￦
¥²²¹­¸½￦³ª￦‫ڵ‬￦ª³¶￦²­²©￦½©¥¶·￦¥¸￦‫ܫڽ‬Κ￦ￚ¬©￦§¥°§¹°¥¸­³²￦»³¹°¨￦¦©Ό￦Ϯￖ‫ںڶ‬Ζ‫ڴڴڴ‬￦Ο￦‫ڵ‬Ζ‫ڴڴڴ‬ϯ￦‫ڃ‬￦
‫ں‬Κ‫ڴ‬￦‫ܥ‬￦ￖ‫ڴڹڵ‬Ζ‫ڴڴڴ‬Κ￦ￚ¬©￦¶©¥°￦©·¸¥¸©￦¸¥¼©·￦¥¶©￦¥￦´©¶­³¨￦§³·¸￦¥²¨￦·¬³¹°¨￦¦©￦§¬¥¶«©¨￦¸³￦
©¼´©²·©Κ￦
￦
273
Chapter 28
Lease
PROBLEM 28-5 Finance Lease with Bargain Purchase Option
￦
Question No. 1
(A)
ￖ¶©·©²¸￦º¥°¹©￦³ª￦´©¶­³¨­§￦´¥½±©²¸￦Ϯ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦¼￦￦‫ڷ‬Κ‫ڼڵڴڸ‬ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦¦¥¶«¥­²￦´¹¶§¬¥·©￦³´¸­³²￦Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڹڹڷں‬ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦±­²­±¹±￦°©¥·©￦´¥½±©²¸·￦
‫ڼڴڸ‬Ζ‫ڴڶڶ‬￦
‫ڶڵ‬Ζ‫ڴڵڻ‬￦
‫ڴڶڸ‬Ζ‫ںڶڽ‬￦
￦
Amortization Table
Annual
Date
payment
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڶڶڴڶ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
Interest
expense
￦
Ο￦
36,111
‫ںڶ‬Ζ‫ڸڸڴ‬￦
‫ڸڵ‬Ζ‫ڴڻڻ‬￦
‫ڶ‬Ζ‫ڶڸڵ‬￦
Amortization
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
83,889
‫ڷڽ‬Ζ‫ںڹڽ‬￦
‫ڹڴڵ‬Ζ‫ڴڷڶ‬￦
‫ڻڵ‬Ζ‫ڼڹڼ‬￦
Present
value
‫ڴڶڸ‬Ζ‫ںڶڽ‬￦
‫ڴڴڷ‬Ζ‫ںڶڽ‬￦
217,037
‫ڷڶڵ‬Ζ‫ڶڼڴ‬￦
‫ڻڵ‬Ζ‫ڵڹڼ‬￦
Ϯ‫ں‬ϯ￦
Question No. 2
(B)
P36,111Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
Question No. 3
(C)
P83,889Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
Question No. 4
(B)￦
P217,037Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
￦
SUMMARY OF ANSWERS:
1. A
2. B
3. C
4. B
￦
￦
PROBLEM 28-6 With Guaranteed Residual Value and Initial Direct Cost
￦
CASE NO. 1
Question No. 1
ￖ¶©·©²¸￦º¥°¹©￦³ª￦´©¶­³¨­§￦´¥½±©²¸￦Ϯ‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬Κ‫ڽںڼڸ‬ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦«¹¥¶¥²¸©©¨￦¶©·­¨¹¥°￦º¥°¹©￦Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڷڼں‬ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦±­²­±¹±￦°©¥·©￦´¥½±©²¸·￦
ￇ¨¨Ό￦ￏ²­¸­¥°￦¨­¶©§¸￦§³·¸￦
￉³·¸￦³ª￦¸¬©￦ￓ¥§¬­²©¶½￦ ￦
(C)￦
‫ڷڹڸ‬Ζ‫ڻڽڶ‬￦
‫ڸڷ‬Ζ‫ڴڹڵ‬￦
‫ڻڼڸ‬Ζ‫ڻڸڸ‬
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڻڶڹ‬Ζ‫ڻڸڸ‬￦
￦
Amortization Table
Annual
Date
payment
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
‫ڴڷڵ‬Ζ‫ڴڴڴ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬
‫ڴڷڵ‬Ζ‫ڴڴڴ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڶڶڴڶ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
Interest
expense
￦
Ο￦
35,745
‫ںڶ‬Ζ‫ڽڵڷ‬￦
‫ڹڵ‬Ζ‫ڵڹڽ‬￦
‫ڸ‬Ζ‫ڼڷڹ‬￦
274
Amortization
￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
94,255
‫ڷڴڵ‬Ζ‫ڵڼں‬￦
‫ڸڵڵ‬Ζ‫ڽڸڴ‬￦
‫ڹڸ‬Ζ‫ڶںڸ‬￦
Present
value
‫ڻڼڸ‬Ζ‫ڻڸڸ‬￦
‫ڻڹڷ‬Ζ‫ڻڸڸ‬￦
263,192
‫ڽڹڵ‬Ζ‫ڵڵڹ‬￦
‫ڹڸ‬Ζ‫ڶںڸ‬￦
‫ڴ‬￦
Chapter 28
Lease
Question No. 2
(B)
P35,745Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
Question No. 3
(C)
P94,255Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
Question No. 4
(B)￦
P263,192Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
CASE NO. 2
Question No. 5
ￖ¶©·©²¸￦º¥°¹©￦³ª￦´©¶­³¨­§￦´¥½±©²¸￦Ϯ‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬Κ‫ںڶڶڸ‬ϯ
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦«¹¥¶¥²¸©©¨￦¶©·­¨¹¥°￦º¥°¹©￦Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڻڸں‬ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦±­²­±¹±￦°©¥·©￦´¥½±©²¸·￦‫ܥ‬￦ￌ¥­¶￦º¥°¹©￦
ￇ¨¨Ό￦ￏ²­¸­¥°￦¨­¶©§¸￦§³·¸￦
￉³·¸￦³ª￦¸¬©￦ￓ¥§¬­²©¶½￦ ￦
(D)￦
‫ڸڸڸ‬Ζ‫ڼڷڽ‬
‫ڶڷ‬Ζ‫ڴڹڷ‬￦
‫ڻڻڸ‬Ζ‫ڼڼڶ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڻڵڹ‬Ζ‫ڼڼڶ‬
￦
Amortization Table: Effective rate = 11.50%
Annual
Interest
Date
payment
expense
Amortization
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
39,938
90,062
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬
‫ڽڶ‬Ζ‫ڵڼڹ‬￦
‫ڴڴڵ‬Ζ‫ڽڵڸ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڼڵ‬Ζ‫ڷڷڴ‬￦
‫ڵڵڵ‬Ζ‫ڻںڽ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڶڶڴڶ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴںڵ‬￦
‫ڸڸ‬Ζ‫ڴڸڼ‬￦
Present
value
‫ڻڻڸ‬Ζ‫ڼڼڶ‬￦
‫ڻڸڷ‬Ζ‫ڼڼڶ‬￦
257,226
‫ںڹڵ‬Ζ‫ڻڴڼ‬￦
‫ڸڸ‬Ζ‫ڴڸڼ‬￦
Ϯ‫ڴ‬ϯ￦
Question No. 6
(D)
P39,938Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
Question No. 7
(A)
P90,062Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
Question No. 8
(D)￦
P257,226Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
SUMMARY OF ANSWERS:
1. C
2. B
3. C
4.
B
5.
D
6.
D
7.
A
8.
D
PROBLEM 28-7 Finance Lease - Depreciation
￦
Question No. 1￦
￉³·¸￦³ª￦¸¬©￦°©¥·©￦¥··©¸￦
ￒ©··Ό￦ￋ·¸­±¥¸©¨￦¶©·­¨¹¥°￦º¥°¹©￦©²¨￦³ª￦¸¬©￦¹·©ª¹°￦°­ª©￦³ª￦¸¬©￦¥··©¸￦
ￊ©´¶©§­¥¦°©￦§³·¸￦
ￊ­º­¨©￦¦½Ό￦ￛ·©ª¹°￦°­ª©￦
ￊ©´¶©§­¥¸­³²￦ ￦
￦
(A)￦
275
‫ڻڼڸ‬Ζ‫ڻڸڸ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڻڶڸ‬Ζ‫ڻڸڸ‬￦
‫ڼ‬
‫ڷڹ‬Ζ‫ڵڷڸ‬￦
Chapter 28
Lease
Question No. 2
￉³·¸￦³ª￦¸¬©￦°©¥·©￦¥··©¸
ￒ©··Ό￦ￍ¶³··￦¥±³¹²¸￦³ª￦«¹¥¶¥²¸©©¨￦¶©·­¨¹¥°￦º¥°¹©￦
ￊ©´¶©§­¥¦°©￦¥±³¹²¸￦
ￊ­º­¨©￦¦½Ό￦ￒ©¥·©￦¸©¶±￦
ￊ©´¶©§­¥¸­³²￦ ￦
￦
(B)￦
‫ڻڼڸ‬Ζ‫ڻڸڸ‬
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڻڷڸ‬Ζ‫ڻڸڸ‬￦
‫ڸ‬￦
‫ڽڴڵ‬Ζ‫ڶںڷ‬￦
PROBLEM 28-8 Computation of Periodic Lease Payments
￦
ￌ¥­¶￦º¥°¹©￦
ￒ©··Ό￦ￖ¶©·©²¸￦ￜ¥°¹©￦³ª￦ￍ¹¥¶¥²¸©©¨￦￘©·­¨¹¥°￦ￜ¥°¹©￦
ￚ³¸¥°￦
ￊ­º­¨©￦¦½Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￇ²²¹­¸½￦ￊ¹©￦
ￖ©¶­³¨­§￦°©¥·©￦´¥½±©²¸·￦ ￦
(B)￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڽڹ‬Ζ‫ڴڷں‬￦
‫ڴڸڻ‬Ζ‫ڴڻڷ‬
‫ڸ‬Κ‫ڻڽڼڼ‬￦
‫ڵڹڵ‬Ζ‫ڸڵڸ‬￦
PROBLEM 28-9 Direct Financing Lease - Lessor
￦
Question No. 1￦
ￍ¶³··￦ￏ²º©·¸±©²¸Ό￦
ￚ³¸¥°￦ￖ©¶­³¨­§￦ￒ©¥·©￦ￖ¥½±©²¸￦Ϯ‫ڵںڶ‬Ζ‫ڶڽں‬￦¼￦‫ڸ‬ϯ￦
ￇ¨¨Ό￦ￛ²«¹¥¶¥²¸©©¨￦￘©·­¨¹¥°￦º¥°¹©￦Ϯￛ￘ￜϯ
ￒ©··Ό￦￉³·¸￦³ª￦¸¬©￦©µ¹­´±©²¸
ￛ²©¥¶²©¨￦­²¸©¶©·¸￦­²§³±©
(C)￦
￦
￦
Є‫ڵ‬Ζ‫ںڸڴ‬Ζ‫ڹڻڻ‬￦
￦
‫ڴڹڵ‬Ζ‫ڵ ڴڴڴ‬Ζ‫ںڽڵ‬Ζ‫ڹڻڻ‬
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
￦
‫ںڽڵ‬Ζ‫ڹڻڻ‬￦
￦
*‫ڵ‬Ζ‫ںڸڴ‬Ζ‫ ڴڻڻ‬OR ‫ڵ‬Ζ‫ںڸڴ‬Ζ‫ڹڻڻ‬
￦
Amortization Table
Annual
Interest
Present
Date
Collection
Income
Amortization
value
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڵںڶ‬Ζ‫ڶڽں‬
Ο￦
‫ڵںڶ‬Ζ‫ڶڽں‬￦
‫ڼڷڻ‬Ζ‫ڼڴڷ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڵںڶ‬Ζ‫ڶڽں‬￦
81,214
180,479
‫ڻڹڹ‬Ζ‫ڽڶڼ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڵںڶ‬Ζ‫ڶڽں‬￦
‫ڵں‬Ζ‫ڵںڷ‬￦
‫ڴڴڶ‬Ζ‫ڵڷڷ‬￦
‫ڻڹڷ‬Ζ‫ڼڽڸ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦
‫ڵںڶ‬Ζ‫ڶڽں‬
‫ڽڷ‬Ζ‫ڹڶڷ‬￦
‫ڶڶڶ‬Ζ‫ڼںڷ‬￦
‫ڹڷڵ‬Ζ‫ڴڷڵ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڶڶڴڶ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڸڵ‬Ζ‫ڸںڼ‬￦
‫ڹڷڵ‬Ζ‫ںڷڵ‬￦
Ϯ‫ں‬ϯ￦
￦
Question No. 2
(C)
P81,214Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
Question No. 3
(A)
P180,479Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
￦
SUMMARY OF ANSWERS:
1. C
2. C
3. A
￦
￦
276
Chapter 28
Lease
PROBLEM 28-10 Direct Financing Lease - With Initial Direct Cost
￦
Question No. 1￦
ￍ¶³··￦ￏ²º©·¸±©²¸Ό￦
ￚ³¸¥°￦ￖ©¶­³¨­§￦ￒ©¥·©￦ￖ¥½±©²¸￦Ϯ‫ڵڹڶ‬Ζ‫ڴڴں‬￦￞￦‫ڸ‬ϯ￦
ￇ¨¨￦ￛ²«¹¥¶¥²¸©©¨￦￘©·­¨¹¥°￦º¥°¹©￦Ϯￛ￘ￜϯ￦
ￒ©··Ό￦￉³·¸￦³ª￦¸¬©￦©µ¹­´±©²¸
ￛ²©¥¶²©¨￦­²¸©¶©·¸￦­²§³±©
(A)
￦
￦
Є‫ڵ‬Ζ‫ںڴڴ‬Ζ‫ڶڴڸ‬￦
￦
Ο￦ ‫ڵ‬Ζ‫ںڴڴ‬Ζ‫ڶڴڸ‬￦
‫ڸڶڽ‬Ζ‫ڼڶڵ‬
‫ڶڼ‬Ζ‫ڷڻڶ‬
￦
*4,796,278 OR *4,796,280
￦
￉³·¸ ³ª￦¸¬©￦©µ¹­´±©²¸￦
ￇ¨¨Ό￦ￏ²­¸­¥°￦¨­¶©§¸￦§³·¸￦
ￔ©¸￦§³·¸￦³ª￦­²º©·¸±©²¸￦
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڸڶ‬Ζ‫ڼڶڵ‬￦
‫ڸڶڽ‬Ζ‫ڼڶڵ‬￦
￦
Amortization Table
Annual
Date
Collection
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڵڹڶ‬Ζ‫ڴڴں‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڵڹڶ‬Ζ‫ڴڴں‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڵڹڶ‬Ζ‫ڴڴں‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦
‫ڵڹڶ‬Ζ‫ڴڴں‬￦
Interest
Income
￦
Ο￦
40,352
‫ڻڶ‬Ζ‫ڻڻں‬￦
‫ڸڵ‬Ζ‫ڷڸڶ‬￦
Amortization
￦
‫ڵڹڶ‬Ζ‫ڴڴں‬￦
211,428
‫ڷڶڶ‬Ζ‫ڷڶڽ‬￦
‫ڻڷڶ‬Ζ‫ڻڹڷ‬￦
Present
value
‫ڸڶڽ‬Ζ‫ڼڶڵ‬￦
‫ڶڻں‬Ζ‫ڼڶڹ‬￦
‫ڵںڸ‬Ζ‫ڴڼڶ‬￦
‫ڻڷڶ‬Ζ‫ڻڹڷ‬￦
‫ڵ‬￦
Question No. 2
(D)
P40,352Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
Question No. 3
(D)
P211,428. ￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
SUMMARY OF ANSWERS:
1. A
2. D
3. D
PROBLEM 28-11 Direct Financing Lease - Sale Of Leased Asset
￦
CASE NO. 1
Question No. 1
ￍ¶³··￦ￏ²º©·¸±©²¸Ό
￦￦ￚ³¸¥°￦´©¶­³¨­§￦°©¥·©￦´¥½±©²¸·￦Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ‬ϯ￦
￦￦ￇ¨¨Ό￦￘©·­¨¹¥°￦ￜ¥°¹©￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦°©¥·©¨￦¥··©¸￦
￦ￖ¶©·©²¸￦ º¥°¹©￦ ³ª￦ ±­²­±¹±￦ °©¥·©￦ ´¥½±©²¸·￦
Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬Κ‫ڵڶڵڷ‬ϯ￦
￦ￇ¨¨Ό￦ ￖ¶©·©²¸￦ º¥°¹©￦ ³ª￦ ¶©·­¨¹¥°￦ º¥°¹©￦ Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ ¼￦
Κ‫ڹڷڻ‬ϯ￦
ￛ²©¥¶²©¨￦­²¸©¶©·¸￦­²§³±©
(A)
￦
277
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬
￦
‫ڷڽڽ‬Ζ‫ڴڷں‬￦
￦
‫ںڷ‬Ζ‫ڴڹڻ‬￦
‫ڵ‬Ζ‫ڴڷڴ‬Ζ‫ڴڼڷ‬￦
219,620
Chapter 28
Lease
Amortization Table
Annual
Interest
Present
Date
Collection
Income
Amortization
value
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
￦ ‫ڵ‬Ζ‫ڴڷڴ‬Ζ‫ڴڼڷ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڶڼ‬Ζ‫ڴڷڸ‬￦
‫ڻڵڶ‬Ζ‫ڴڻڹ‬￦
‫ڶڵڼ‬Ζ‫ڴڵڼ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڹں‬Ζ‫ڹڶڴ‬￦
‫ڸڷڶ‬Ζ‫ڹڻڽ‬￦
‫ڻڻڹ‬Ζ‫ڹڷڼ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬
‫ںڸ‬Ζ‫ڻڶڶ‬￦
‫ڷڹڶ‬Ζ‫ڷڻڻ‬￦
‫ڸڶڷ‬Ζ‫ڶںڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬Ζ‫ںڴڽ‬￦
‫ڸڶڷ‬Ζ‫ڸڽڴ‬￦
Ϯ‫ڶڷ‬ϯ￦
￦
Question No. 2
P82,430Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
Question No. 3: Guaranteed
￙¥°©·￦
ￒ©··Ό￦￉³·¸￦³ª￦«³³¨·￦·³°¨￦
￦￦￦￦￦￦￦￦￦￦￦ￏ²­¸­¥°￦¨­¶©§¸￦§³·¸￦
ￊ©¥°©¶‫·ك‬￦´¶³ª­¸￦ ￦
￦
￦
Question No. 4
ￔ­°Κ￦
￦
￦
￦
(B)￦
‫ڵ‬Ζ‫ڴڷڴ‬Ζ‫ڴڼڷ‬￦
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڵ‬Ζ‫ڴڼڷ‬￦
(A)￦
￦
The journal entry is:
ￏ²º©²¸³¶½￦
￉¥·¬￦
￦￦￦￦ￒ©¥·©￦¶©§©­º¥¦°©￦
SUMMARY OF ANSWERS:
1. A
2. B
3. B
‫ڸڸ‬Ζ‫ڴڴڴ‬￦ ￦
‫ں‬Ζ‫ڴڴڴ‬
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
4.
A
CASE NO. 2
Question No. 1
ￍ¶³··￦ￏ²º©·¸±©²¸Ό
￦￦ￚ³¸¥°￦´©¶­³¨­§￦°©¥·©￦´¥½±©²¸·￦Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ‬ϯ￦
￦￦ￇ¨¨Ό￦￘©·­¨¹¥°￦ￜ¥°¹©
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦°©¥·©¨￦¥··©¸￦
￦ￖ¶©·©²¸￦ º¥°¹©￦ ³ª￦ ±­²­±¹±￦ °©¥·©￦ ´¥½±©²¸·￦
Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬Κ‫ڵڶڵڷ‬ϯ￦
￦ￇ¨¨Ό￦ ￖ¶©·©²¸￦ º¥°¹©￦ ³ª￦ ¶©·­¨¹¥°￦ º¥°¹©￦ Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ ¼￦
Κ‫ڹڷڻ‬ϯ￦
ￛ²©¥¶²©¨￦­²¸©¶©·¸￦­²§³±©￦
(A)￦
Question No. 2
Amortization Table
Annual
Collection
Date
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬
‫ڴڹ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬
￦
￦
‫ڷڽڽ‬Ζ‫ڴڷں‬￦
￦
‫ںڷ‬Ζ‫ڴڹڻ‬￦
￦
‫ڵ‬Ζ‫ڴڷڴ‬Ζ‫ڴڼڷ‬￦
219,620￦
(B)
Interest
Income
278
Present
Amortization
value
￦
￦ ‫ڵ‬Ζ‫ڴڷڴ‬Ζ‫ڴڼڷ‬￦
Chapter 28
Lease
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
82,430
‫ڹں‬Ζ‫ڹڶڴ‬￦
‫ںڸ‬Ζ‫ڻڶڶ‬￦
‫ڹڶ‬Ζ‫ںڴڽ‬￦
Question No. 3: Unguaranteed
￙¥°©·￦
ￒ©··Ό￦ￔ©¸￦§³·¸￦
￦￉³·¸￦³ª￦«³³¨·￦·³°¨￦
￦￦ￒ©··Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￛ￘ￜ￦
ￏ²­¸­¥°￦¨­¶©§¸￦§³·¸￦
ￊ©¥°©¶‫·ك‬￦´¶³ª­¸￦ ￦
￦
(B)￦
Question No. 4
ￖ‫ں‬Ζ‫ڴڴڴ‬Κ￦￦
‫ڻڵڶ‬Ζ‫ڴڻڹ‬￦
‫ڸڷڶ‬Ζ‫ڹڻڽ‬￦
‫ڷڹڶ‬Ζ‫ڷڻڻ‬￦
‫ڸڶڷ‬Ζ‫ڸڽڴ‬￦
‫ڶڵڼ‬Ζ‫ڴڵڼ‬￦
‫ڻڻڹ‬Ζ‫ڹڷڼ‬￦
‫ڸڶڷ‬Ζ‫ڶںڴ‬￦
Ϯ‫ڶڷ‬ϯ￦
‫ڷڽڽ‬Ζ‫ڴڷں‬
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ںڷ‬Ζ‫ڴڹڻ‬￦
￦
￦
‫ڷںڼ‬Ζ‫ڴڹڶ‬
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڵ‬Ζ‫ڴڼڷ‬￦
(B)
￦
The journal entry is:
ￏ²º©²¸³¶½￦
ￒ³··￦³²￦·¥°©·￦¸½´©￦
￦￦￦￦ￒ©¥·©￦¶©§©­º¥¦°©￦
SUMMARY OF ANSWERS:
1. A
2. B
3. B
‫ڸڸ‬Ζ‫ڴڴڴ‬￦ ￦
‫ں‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬
4.
B
PROBLEM 28-12 Sales-Type Lease
￦
ￔ©¸￦￙©°°­²«￦ￖ¶­§©
ￒ©··Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦°©¥·©￦¶©§©­º¥¦°©￦
ￍ¥­²￦³²￦·¥°©￦
￦
￦
(D)￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
PROBLEM 28-13 Sale and Leaseback as Finance Lease
￦
Question No. 1￦
￙¥°©·￦ￖ¶­§©￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
ￒ³··￦³²￦·¥°©￦¥²¨￦°©¥·©¦¥§¯
(B)￦
‫ڷڽڽ‬Ζ‫ڴڷں‬￦
‫ڵ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ںڴڵ‬Ζ‫ڴڻڷ‬ϯ￦
Question No. 2￦
￙¥°©·￦ￖ¶­§©
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
ￊ©ª©¶¶©¨￦«¥­²￦³²￦·¥°©￦¥²¨￦°©¥·©¦¥§¯￦
ￊ­º­¨©￦¦½Ό￦ￒ©¥·©￦¸©¶±￦
ￍ¥­²￦³²￦·¥°©￦¥²¨￦°©¥·©¦¥§¯
(D)￦
‫ڷڽڽ‬Ζ‫ڴڷں‬
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڷڽ‬Ζ‫ڴڷں‬￦
‫ڸ‬
‫ڷڶ‬Ζ‫ڼڴڸ‬
279
Chapter 28
Lease
PROBLEM 28-14 Sale and Leaseback as Operating Lease - Treatment of
Gain
￦
Question No. 1
(B)￦
￙¥°©·￦ￖ¶­§©￦‫ܥ‬￦ￌ¥­¶￦º¥°¹©￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
ￍ¥­²￦³²￦·¥°©￦Ο ¶©§³«²­¾©￦­±±©¨­¥¸©°½
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬
Question No. 2
(D)
￙¥°©·￦´¶­§©￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
ￒ³··￦³²￦·¥°©￦Ο￦¶©§³«²­¾©￦­±±©¨­¥¸©°½￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
Question No. 3
￙¥°©·￦´¶­§©￦
ￒ©··Ό￦ￌ¥­¶￦º¥°¹©￦
ￊ©ª©¶¶©¨￦ￍ¥­²￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￌ¥­¶￦º¥°¹©￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
ￕ¹¸¶­«¬¸￦«¥­²￦ ￦
￦
(D)￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڹڸ‬Ζ‫ڴڴڴ‬
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
Question No. 4
(B)￦
￙¥°©·￦ￖ¶­§©￦‫ܬ‬￦ￌ¥­¶￦º¥°¹©￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
ￍ¥­²￦³²￦·¥°©￦Ο ¶©§³«²­¾©￦­±±©¨­¥¸©°½
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
Question No. 5
￙¥°©·￦ￖ¶­§©￦‫ܬ‬￦ￌ¥­¶￦º¥°¹©￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
Loss￦³²￦·¥°©￦¥²¨￦°©¥·©¦¥§¯￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڼ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬ϯ
(A)￦
Question No. 6
Nil. ￚ¬©￦°³··￦­·￦§³±´©²·¥¸©¨￦¦½￦ª¹¸¹¶©￦°©¥·©￦¶©²¸¥°￦¦©°³»￦¸¬©￦±¥¶¯©¸￦¶¥¸©Κ
SUMMARY OF ANSWERS:
1. B
2. D
3. D
4.
B
5.
A
6.
A
COMPREHENSIVE PROBLEMS
PROBLEM 28-15
Question No. 1
CASE NO. 1
(A)
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ©¶­³¨­§￦ￖ¥½±©²¸￦Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ں‬Κ‫ڶڴڽڹڻ‬ϯ￦
￦
280
‫ڵ‬Ζ‫ڵڹڷ‬Ζ‫ڹڴڼ‬￦
Chapter 28
‫ܫ‬￦¥«©￦￦
￦
Lease
‫ڵ‬Ζ‫ڵڹڷ‬Ζ‫ڹڴڼ‬￦ ‫ܫڼںܥ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦
￦
ￔ³¸￦·¹¦·¸¥²¸­¥°°½￦¥°°Κ￦
￦
Major part test
￦
‫ܫ‬￦¥«©￦￦
￦
‫ڴڵ‬￦
‫ڴڶ‬￦
‫ܫڴڹܥ‬￦
￦
￦
ￚ¬©￦°©¥·©￦¸©¶±￦¨³©·￦²³¸￦¥±³¹²¸￦¸³￦±¥®³¶￦´¥¶¸￦³ª￦¸¬©￦©§³²³±­§￦°­ª©￦³ª￦¸¬©￦¥··©¸Κ￦￦
￦
ￇ²·»©¶Ό￦NilΚ￦ￚ¬©￦°©¥·©￦¨³￦²³¸￦§°¥··­ª½￦¥·￦ª­²¥²§©￦°©¥·©Κ￦
￦
Question No. 2
(B)
Rent expense
P200,000
Question No. 3
Nil.
(A)
Question No. 4
Nil.
(A)
Question No. 5
(D)￦
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦³º©¶·¸¥¸©¨Ζ￦²©¸￦­²§³±©￦¹²¨©¶·¸¥¸©¨￦
ￏ²¸©¶©·¸￦©¼´©²·©￦³º©¶·¸¥¸©¨Ζ￦²©¸￦­²§³±©￦¹²¨©¶·¸¥¸©¨￦
￘©²¸￦©¼´©²·©￦¹²¨©¶·¸¥¸©¨Ζ￦²©¸￦­²§³±©￦³º©¶·¸¥¸©¨￦
ￔ©¸￦­²§³±©￦¹²¨©¶·¸¥¸©¨￦
Ϯ‫ڹڵڵ‬Ζ‫ڵڼڵ‬ϯ￦
Ϯ‫ڹڷڵ‬Ζ‫ڵڼڵ‬ϯ￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
Ϯ‫ڴڹ‬Ζ‫ڶںڷ‬ϯ
￦
SUMMARY OF ANSWERS CASE NO. 1:
1. A
2. B
3. A
4. A
5.
D
￦
CASE NO. 2￦
Question No. 1
(B)￦
‫ܫ‬￦¥«©￦￦
￦
‫ڵ‬Ζ‫ڵڹڷ‬Ζ‫ڹڴڼ‬￦ ‫ܫڴڽܥ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￦
￦
ￚ¬©￦ °©¥·©￦­·￦¥￦ ª­²¥²§©￦ °©¥·©Κ￦ￚ¬©￦§³·¸￦ ³ª￦¸¬©￦ °©¥·©¨￦ ¥··©¸￦­·￦ °³»©¶￦ ¦©¸»©©²￦¸¬©￦
ª¥­¶￦ º¥°¹©￦ ¥²¨￦ ¸¬©￦ ´¶©·©²¸￦ º¥°¹©￦ ³ª￦ ±­²­±¹±￦ °©¥·©￦ ´¥½±©²¸￦ »¬­§¬￦ ­·￦
ￖ‫ڵ‬Ζ‫ڵڹڷ‬Ζ‫ڹڴڼ‬Κ￦
￦
Amortization Table
Annual
Interest
Present
Date
Payment
Expense
Amortization
value
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
￦ ‫ڵ‬Ζ‫ڵڹڷ‬Ζ‫ڹڴڼ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
Ο￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڵڹڵ‬Ζ‫ڹڴڼ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڵڵ‬Ζ‫ڵڼڵ‬￦
‫ڸڼ‬Ζ‫ڽڵڼ‬￦ ‫ڵ‬Ζ‫ںںڴ‬Ζ‫ںڼڽ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ںڴڵ‬Ζ‫ڽڽں‬￦
‫ڷڽ‬Ζ‫ڵڴڷ‬￦
‫ڷڻڽ‬Ζ‫ڸڼں‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڻڽ‬Ζ‫ڼںڷ‬￦
‫ڶڴڵ‬Ζ‫ڶڷں‬￦
‫ڵڻڼ‬Ζ‫ڶڹڴ‬￦
281
Chapter 28
Lease
Question No. 2
(D)
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦Ϯ‫ڵ‬Ζ‫ڵڹڷ‬Ζ‫ڹڴڼ‬ϑ‫ڴڵ‬ϯ￦
ￏ²¸©¶©·¸￦©¼´©²·©￦￦
ￚ³¸¥°￦°©¥·©Ο￦¶©°¥¸©¨￦©¼´©²·©·￦
‫ڹڷڵ‬Ζ‫ڵڼڵ‬
‫ڹڵڵ‬Ζ‫ڵڼڵ‬￦
‫ڴڹڶ‬Ζ‫ڶںڷ‬￦
￦
Question No. 3
(C)
ￖ‫ڷڽ‬Ζ‫ڵڴڷ‬Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
￦
Question No. 4
(B)
ￖ‫ڵ‬Ζ‫ںںڴ‬Ζ‫ںڼڽ‬Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
￦
Question No. 5
(A)￦
ￔ­°Κ￦ￚ¬©￦§³±´¥²½￦¨­¨￦²³¸￦§³±±­¸￦¥²½￦©¶¶³¶Κ￦
￦
SUMMARY OF ANSWERS CASE NO. 2:
1. B
2. D
3. C
4. B
5.
￦
￦
PROBLEM 28-16
A
￦
Question No. 1
(B)
ￒ©¥·©￦­·￦¥￦ª­²¥²§©￦°©¥·©￦¸¬¹·￦¥²½￦«¥­²￦·¬³¹°¨￦¦©￦¨©ª©¶¶©¨￦¥²¨￦¥±³¶¸­¾©￦³º©¶￦¸¬©￦
°©¥·©￦¸©¶±Κ￦
￦
￙©°°­²«￦ￖ¶­§©￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
ￊ©ª©¶¶©¨￦«¥­²￦³²￦·¥°©￦¥²¨￦°©¥·©¦¥§¯￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦­²￦‫ڼڵڴڶ‬￦Ϯ‫ڽڶ‬Ζ‫ڹڽں‬ϑ‫ڴڵ‬ϯ￦
ￊ©ª©¶¶©¨￦«¥­²￦³²￦·¥°©￦¥²¨￦°©¥·©¦¥§¯Ζ￦©²¨￦
Question No. 2
(D)
ￏ²¸©¶©·¸￦©¼´©²·©￦
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦Ϯ‫ڽڻڷ‬Ζ‫ڹڽں‬ϑ‫ڴڵ‬ϯ￦
￘©²¸￦©¼´©²·©￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶڵ‬ϯ￦
ￚ³¸¥°￦°©¥·©￦¶©°¥¸©¨￦©¼´©²·©·
Amortization Table
Annual
Date
Payment
‫ڵڴ‬ϑ‫ڶڴ‬ϑ‫ڼڵڴڶ‬￦
￦
‫ڵڴ‬ϑ‫ڶڴ‬ϑ‫ڼڵڴڶ‬
‫ڴں‬Ζ‫ڴڴڴ‬
‫ڵڴ‬ϑ‫ڶڴ‬ϑ‫ڽڵڴڶ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڽڻڷ‬Ζ‫ڹڽں‬
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڽڶ‬Ζ‫ڹڽں‬￦
￦￦￦￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڻڽ‬￦
￦￦￦￦￦￦￦‫ںڶ‬Ζ‫ڹڶڻ‬￦
‫ڼڷ‬Ζ‫ڷںڷ‬￦
‫ڻڷ‬Ζ‫ڴڻڽ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ںڷڵ‬Ζ‫ڷڷڷ‬
Interest
Expense
￦
Ο￦
‫ڼڷ‬Ζ‫ڷںڷ‬￦
Question No. 3
(C)
￙¥°©￦¥²¨￦°©¥·©¦¥§¯￦¥·￦ª­²¥²§©￦°©¥·©￦
ￒ©¥·©￦°­¥¦­°­¸½Ζ￦‫ڵڴ‬ϑ‫ڶڴ‬ϑ‫ڼڵڴڶ‬￦
ￇ¨¨Ό￦ￇ§§¶¹©¨￦­²¸©¶©·¸￦
ￚ³¸¥°￦°©¥·©Ο¶©°¥¸©¨￦°­¥¦­°­¸½￦
Amortization
￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڵڶ‬Ζ‫ڻڷں‬￦
Present
value
‫ڽڻڷ‬Ζ‫ڹڽں‬￦
‫ڽڵڷ‬Ζ‫ڹڽں‬￦
‫ڼڽڶ‬Ζ‫ڼڹڴ‬￦
‫ڽڵڷ‬Ζ‫ڹڽں‬￦
‫ڼڷ‬Ζ‫ڷںڷ‬￦
‫ڼڹڷ‬Ζ‫ڼڹڴ‬￦
282
Chapter 28
Lease
Question No. 4
(B)
ￇ±³¶¸­¾¥¸­³² ³ª￦¨©ª©¶¶©¨￦«¥­²￦³²￦·¥°©￦¥²¨￦°©¥·©¦¥§¯￦Ϯ·©©￦ￔ³Κ￦‫ڵ‬ϯ
ￇ¨¨Ό￦ ￍ¥­²￦ ³²￦ ·¥°©￦ ¥²¨￦ °©¥·©¦¥§¯￦ ¥·￦ ³´©¶¥¸­²«￦ °©¥·©￦ Ϯￖ‫ڴڴڸ‬Ζ‫ڴڴڴ‬Ο
ￖ‫ڴڹڷ‬Ζ‫ڴڴڴ‬ϯ￦
ￚ³¸¥°￦«¥­²￦³²￦·¥°©￦¥²¨￦°©¥·©¦¥§¯￦
‫ڶ‬Ζ‫ڴڻڽ‬
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڶڹ‬Ζ‫ڴڻڽ‬￦
Question No. 5
(B)
ￚ¬©￦¨©ª©¶¶©¨￦«¥­²￦³²￦·¥°©￦¥²¨￦°©¥·©¦¥§¯￦·¬³¹°¨￦¦©￦¶©§³«²­¾©¨￦­±±©¨­¥¸©°½Κ￦
SUMMARY OF ANSWERS:
1. B
2. D
3. C
4.
B
5.
B
PROBLEM 28-17
￦
Question No. 1
(C)
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￖ©¶­³¨­§￦ￖ¥½±©²¸￦Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦￦¼￦‫ڸ‬Κ‫ڷڻڷڴ‬ϯ￦Ο￦LOWER￦
ￌ¥­¶￦ￜ¥°¹©￦³ª￦¸¬©￦°©¥·©¨￦¥··©¸￦
201,865
ￖ‫ڷڵڶ‬Ζ‫ڷڵڶ‬￦
￦
ￖￇ￘Κ￦‫ڴڶ‬￦ￕￌ￦ￖￇ￙￦‫ڻڵ‬￦￙¸¥¸©·￦¸¬¥¸Ό￦ￇ¸￦¸¬©￦§³±±©²§©±©²¸￦³ª￦¸¬©￦°©¥·©￦¸©¶±Ζ￦°©··©©·￦
·¬¥°°￦¶©§³«²­·©￦ª­²¥²§©￦°©¥·©·￦¥·￦¥··©¸·￦¥²¨￦°­¥¦­°­¸­©·￦­²￦¸¬©­¶￦¦¥°¥²§©￦·¬©©¸·￦¥¸￦
¥±³¹²¸·￦©µ¹¥°￦¸³￦¸¬©￦ª¥­¶￦º¥°¹©￦³ª￦¸¬©￦°©¥·©¨￦´¶³´©¶¸½￦³¶Ζ￦­ª￦°³»©¶Ζ￦¸¬©￦´¶©·©²¸￦
º¥°¹©￦³ª￦¸¬©￦±­²­±¹±￦°©¥·©￦´¥½±©²¸·Ζ￦©¥§¬￦¨©¸©¶±­²©¨￦¥¸￦¸¬©￦­²§©´¸­³²￦³ª￦¸¬©￦
°©¥·©Κ￦ ￚ¬©￦ ¨­·§³¹²¸￦ ¶¥¸©￦ ¸³￦ ¦©￦ ¹·©¨￦ ­²￦ §¥°§¹°¥¸­²«￦ ¸¬©￦ ´¶©·©²¸￦ º¥°¹©￦ ³ª￦ ¸¬©￦
±­²­±¹±￦ °©¥·©￦ ´¥½±©²¸·￦ ­·￦ ¸¬©￦ ­²¸©¶©·¸￦ ¶¥¸©￦ ­±´°­§­¸￦ ­²￦ ¸¬©￦ °©¥·©Ζ￦ ­ª￦ ¸¬­·￦ ­·￦
©￦·¬¥°°￦¦©￦
¹·©¨Κ￦ￇ²½￦­²­¸­¥°￦¨­¶©§¸￦§³·¸·￦³ª￦¸¬©￦°©··©©￦¥¶©￦¥¨¨©¨￦¸³￦¸¬©￦¥±³¹²¸￦¶©§³«²­¾©¨￦¥·￦
¥²￦¥··©¸Κ￦
Question Nos. 2-4￦
Amortization Table
Annual
Interest
Present
Date
Payment
Expense
Amortization
value
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
‫ڵڴڶ‬Ζ‫ڹںڼ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڵڹڵ‬Ζ‫ڹںڼ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
18,224
‫ڵڷ‬Ζ‫ںڻڻ‬￦
120,089
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڸڵ‬Ζ‫ڵڵڸ‬￦
35,589
‫ڸڼ‬Ζ‫ڽڽڸ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڸڵ‬￦
‫ڽڷ‬Ζ‫ڴںڼ‬￦
‫ڸڸ‬Ζ‫ڽڷں‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڵںڷ‬￦
‫ڸڸ‬Ζ‫ڽڷں‬￦
‫ڴ‬
￦
Question No. 2
(D)
ￖ‫ڴڶڵ‬Ζ‫ڽڼڴ‬Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
￦
Question No. 3
(C)
ￖ‫ڹڷ‬Ζ‫ڽڼڹ‬Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
￦
Question No. 4
(C)
ￖ‫ڼڵ‬Ζ‫ڸڶڶ‬Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
283
Chapter 28
Lease
Question No. 5
(A)
Depreciation expense (201,865/5)
￦
SUMMARY OF ANSWERS:
1. C
2. D
3. C
4. C
￦
￦
PROBLEM 28-18
P40,373
5.
A
￦
Question No. 1
(A)
ￇ²²¹¥°￦°©¥·©￦´¥½±©²¸·￦
‫ܥ‬￦
￦
‫ܥ‬￦
ￇ²²¹¥°￦°©¥·©￦´¥½±©²¸·￦
‫ܥ‬￦
ￌ¥­¶￦±¥¶¯©¸￦º¥°¹©￦ ￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦
ￛ²«¹¥¶¥²¸©©¨￦￘©·­¨¹¥°￦ￜ¥°¹©￦
ￇ²²¹­¸½￦¨¹©￦
‫ںڼڶ‬Ζ‫ڴڶڸ‬￦Ο ϮΚ‫ںںڴڹ‬￦￞￦‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڸ‬Κ‫ڼڸڴں‬￦
60,000
￦
Question No. 2
(C)
ￚ³¸¥°￦±­²­±¹±￦°©¥·©￦´¥½±©²¸·Ϯ‫ڴں‬Ζ‫ڴڴڴ‬￦¼￦‫ں‬ϯ￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￛ²«¹¥¶¥²¸©©¨￦¶©·­¨¹¥°￦º¥°¹©￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦°©¥·©￦¶©§©­º¥¦°©￦
‫ڴڼڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό ￌ¥­¶￦±¥¶¯©¸￦º¥°¹©￦³ª￦¸¬©￦°©¥·©¨￦¥··©¸
‫ںڼڶ‬Ζ‫ڴڶڸ‬
ￚ³¸¥°￦ￌ­²¥²§­¥°￦¶©º©²¹©￦
‫ڷڽ‬Ζ‫ڴڼڹ‬￦
￦
Question No. 3
(A)
Amortization Table
Annual
Interest
Present
Date
Collection
Income
Amortization
value
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬
‫ںڼڶ‬Ζ‫ڴڶڸ‬￦
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ںڶڶ‬Ζ‫ڴڶڸ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
27,170
‫ڶڷ‬Ζ‫ڴڷڼ‬￦
‫ڷڽڵ‬Ζ‫ڴڽڹ‬￦
Question No. 4
(C)
ￖ¶©·©²¸￦º¥°¹©￦³ª￦´©¶­³¨­§￦°©¥·©￦´¥½±©²¸·￦Ϯ‫ڴں‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ‬Κ‫ڼڸڴں‬ϯ￦
ￖ￦‫ںڻڶ‬Ζ‫ڼڼڶ‬￦
￦
Amortization Table
Annual
Date
Collection
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
Interest
Income
Amortization
‫ڹڶ‬Ζ‫ڹڹڽ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڸڷ‬Ζ‫ڹڸڴ‬￦
Present
value
‫ںڻڶ‬Ζ‫ڼڼڶ‬￦
‫ںڵڶ‬Ζ‫ڼڼڶ‬￦
182,243
￦
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦Ϯ‫ںڻڶ‬Ζ‫ڼڼڶ‬ϑ‫ں‬ϯ￦
ￇ¨¨Ό￦ￏ²¸©¶©·¸￦©¼´©²·©
ￚ³¸¥°￦©¼´©²·©·￦
‫ںڸ‬Ζ‫ڼڸڴ‬￦
‫ڹڶ‬Ζ‫ڹڹڽ‬
‫ڶڻ‬Ζ‫ڷڴڴ‬￦
284
Chapter 28
Lease
Question No. 5
(C)
ￖ‫ڶڼڵ‬Ζ‫ڷڸڶ‬Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦­²￦ￔ³Κ￦‫ڸ‬Κ￦
SUMMARY OF ANSWERS:
1. A
2. C
3. A
4.
C
5.
C
PROBLEM 28-19
￦
Question No. 1
(B)￦
ￖ©¶­³¨­§￦¶©²¸￦Ϯ‫ڶڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶڵ‬ϯ￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦°©¥·©￦¦³²¹·￦Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϑ‫ں‬ϯ￦
￘©²¸￦©¼´©²·©￦
￦
Question No. 2
(C)￦
ￖ©¶­³¨­§￦¶©²¸￦
￦
￉³²¸­²«©²¸￦¶©²¸Ό￦
￦
￦￦‫¸·ڵ‬￦Ϯ‫ڸ‬ￓ￦¼￦‫ܫڸ‬ϯ￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
￦￦‫ڶ‬²¨￦Ϯ‫ں‬ￓΟ‫ڸ‬ￓϯ￦¼￦‫ܫڹ‬ϯ￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦°©¥·©￦¦³²¹·￦Ϯ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϑ‫ڹ‬ϯ￦
ￚ³¸¥°￦¶©²¸￦©¼´©²·©￦
￦
Question No. 3
￘©²¸￦©¼´©²·©￦
‫ܥ‬￦
‫ڸڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڸڽڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬
￦
￦
‫ڴںڶ‬Ζ‫ڴڴڴ‬
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڼ‬Ζ‫ڴڴڴ‬￦
(B)
σϮ‫ڷ‬￦¼￦‫ڶڵ‬ϯΟ‫ں‬σ￦¼￦‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬￦
100,000
￘©²¸￦©¼´©²·©￦
‫ܥ‬￦
￦
Question No. 4
(B)￦
ￒ©¥·©￦ ￔ³Κ￦ ‫ڵ‬￦ Ϯ￘©²¸￦ ©¼´©²·©￦ ³º©¶·¸¥¸©¨Ζ￦ ¥··©¸￦ ¹²¨©¶·¸¥¸©¨ϯ
Ϯￖ‫ڸڸڸ‬Ζ‫ڴڴڴ‬Οￖ‫ڸڽڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￒ©¥·©￦ￔ³Κ￦‫ڶ‬￦Ϯ￘©²¸￦©¼´©²·©￦³º©¶·¸¥¸©¨Ζ￦¥··©¸￦¹²¨©¶·¸¥¸©¨ϯ￦
ￇ··©¸￦¹²¨©¶·¸¥¸©¨￦
Ϯ‫ڴڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڹں‬Ζ‫ڴڴڴ‬ϯ￦
￦
￘©²¸￦©¼´©²·©￦´©¶￦½©¥¶Οￒ©¥·©￦‫ڷ‬￦
ￒ©··Ό￦ￖ¥½±©²¸￦Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ں‬￦±³²¸¬·ϯ￦
ￇ§§¶¹©¨￦¶©²¸￦´¥½¥¦°©￦¹²¨©¶Ζ￦ￒ­¥¦­°­¸½￦¹²¨©¶·¸¥¸©¨
￦
Question No. 5
(C)￦
ￒ©¥·©￦²³Κ￦‫ڵ‬￦Ϯ￘©²¸￦©¼´©²·©￦³º©¶·¸¥¸©¨Ζ￦²©¸￦­²§³±©￦¹²¨©¶·¸¥¸©¨ϯ￦
ￒ©¥·©￦ￔ³Κ￦‫ڶ‬￦Ϯ￘©²¸￦©¼´©²·©￦³º©¶·¸¥¸©¨Ζ￦²©¸￦­²§³±©￦¹²¨©¶·¸¥¸©¨ϯ￦
ￒ©¥·©￦ￔ³Κ￦‫ڷ‬￦Ϯ￘©²¸￦©¼´©²·©￦ ¹²¨©¶·¸¥¸©¨Ζ￦²©¸￦­²§³±©￦³º©¶·¸¥¸©¨ϯ
Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬Ο‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦
ￔ©¸￦­²§³±©￦¹²¨©¶·¸¥¸©¨￦
￦
SUMMARY OF ANSWERS:
1. B
2. C
3. B
4.
B
5.
285
C
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬
Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ
Ϯ‫ڴڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڸ‬Ζ‫ڴڴڴ‬
Ϯ‫ڴڵں‬Ζ‫ڴڴڴ‬ϯ￦
‫‪Lease‬‬
‫‪Chapter 28‬‬
‫‪PROBLEM 28-20‬‬
‫‪￦‬‬
‫‪Question No. 1‬‬
‫‪(B)￦‬‬
‫‪￦´©¶­³¨·￦§¥²￦¦©￦§³±´¹¸©¨￦¥·Ό￦‬ڴڵ‪￦ª³¶￦‬ܫڶڵ‪ￚ¬©￦´¶©·©²¸￦º¥°¹©￦³ª￦¥²²¹­¸½￦¨¹©￦³ª￦‬‬
‫‪￦‬ڷڷ‪Κ‬ں‪￦‬ܥ‪￦‬ڵ‪￦‬ܩ‪σ￦‬ڽ‪ϯΟ‬ܫڶڵܩڵ‪￦ ￦Ϯ‬ڵ‪σ‬‬
‫‪￦‬ܫڶڵ‪￦￦￦￦￦￦￦￦￦‬‬
‫‪￦‬‬
‫‪ￇ²²¹¥°￦¶©²¸¥°·￦‬‬
‫‪ￋ¼©§¹¸³¶½￦§³·¸·￦‬‬
‫‪ￓ­²­±¹±￦°©¥·©￦´¥½±©²¸￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦¥²²¹­¸½￦¨¹©￦‬‬
‫‪ￖ¶©·©²¸￦º¥°¹©￦³ª￦±­²­±¹±￦°©¥·©￦´¥½±©²¸·￦‬‬
‫ڴڴڴ‪Ζ‬ڴڸڸ‪Ζ‬ڵ‪ￖ‬‬
‫‪ϯ￦‬ڴڵڸ‪Ζ‬ڽڸ‪Ϯ‬‬
‫‪￦‬ڴڽڹ‪Ζ‬ڴڽڷ‪Ζ‬ڵ‪ￖ‬‬
‫‪￦‬ڷڷ‪Κ‬ں‬
‫ڼڷڸ‪Ζ‬ڶڴڼ‪Ζ‬ڼ‪ￖ‬‬
‫‪￦‬‬
‫‪ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦´¶³´©¶¸½￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڼ‪￦￦￦￦￦￦￦￦ￖ‬‬
‫‪ￓϯ￦‬ڼ‪Κ‬ڼ‪￦¥¸￦ￖ‬ܫڶڵ‪Ϯￚ¬©￦¨­ªª©¶©²§©￦­·￦­±±¥¸©¶­¥°Ζ￦­±´°­§­¸￦¶¥¸©￦­·￦‬‬
‫‪￦‬‬
‫‪Question No. 2‬‬
‫‪(D)￦‬‬
‫‪￦‬ڻڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ ‪￦‬ܥ ‪ￋªª©§¸­º©￦ ¶¥¸©ϯσ￦ ￦ ¥²²¹¥°￦ ´¥½±©²¸·￦‬ܩڵ‪￦ ¦¥°¥²§©￦ ¼￦ Ϯ‬ڻڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‪σ‬‬
‫‪¦¥°¥²§©￦‬‬
‫‪￦‬‬
‫‪￦‬ڽڸڽ‪Ζ‬ڻڴڽ‪Ζ‬ں‪￦ￖ‬ܥ‪￦‬ڴڽڹ‪Ζ‬ڴڽڷ‪Ζ‬ڵ‪σ￦Ο￦ￖ‬ܫڶڵ‪Κ‬ڵ‪ϯ￦¼￦‬ڴڽڹ‪Ζ‬ڴڽڷ‪Ζ‬ڵ‪￦ ￦ￖ‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڼ‪σϮￖ‬‬
‫‪￦‬‬
‫‪￦§¥²￦¦©￦§³±´¹¸©¨￦¥·Ό￦‬ڼڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‪ￚ¬©￦§¹¶¶©²¸￦´³¶¸­³²￦¥·￦³ª￦‬‬
‫‪￦￦‬ںڷں‪Ζ‬ڵںڹ‪￦ￖ‬ܥ‪￦‬ܫڶڵ‪ϯ￦¼￦‬ڴڽڹ‪Ζ‬ڴڽڷ‪Ζ‬ڵ‪￦Ο￦ￖ‬ڽڸڽ‪Ζ‬ڻڴڽ‪Ζ‬ں‪Ϯￖ‬‬
‫‪￦‬‬
‫‪Question No. 3‬‬
‫‪(B)￦‬‬
‫‪￦ￔ³²Ο§¹¶¶©²¸￦´³¶¸­³²￦‬ܥ‪ϯ￦‬ڶ‪￦¦¥°¥²§©￦ ￦§¹¶¶©²¸￦´³¶¸­³²Ϯ²³Κ‬ںڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‬
‫‪￦‬ڷڵڷ‪Ζ‬ںڸڷ‪Ζ‬ں‪￦ￖ‬ܥ‪￦‬ںڷں‪Ζ‬ڵںڹ‪￦Ο￦ￖ‬ڽڸڽ‪Ζ‬ڻڴڽ‪Ζ‬ں‪￦ￖ‬ܥ‪￦￦￦￦￦￦￦￦￦‬‬
‫‪￦‬‬
‫‪Question No. 4‬‬
‫‪(A)￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڼ‪￦ￖ‬ܥ‪￦‬ڴڵ‪ϑ‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڼ‪ￖ‬‬
‫‪￦‬‬
‫‪Question No. 5‬‬
‫)‪(A‬‬
‫‪ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦‬‬
‫ڴڴڴ‪Ζ‬ڴڼڼ‪ￖ￦￦￦‬‬
‫‪￦‬ڶڵ‪ϯ￦¼￦‬ڴڽڹ‪Ζ‬ڴڽڷ‪Ζ‬ڵ‪￦ ￦ￖ‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڼ‪ￏ²¸©¶©·¸￦©¼´©²·©￦Ϯￖ‬‬
‫‪￦‬ڽڶڵ‪Ζ‬ڽڼڼ‬
‫‪ￋ¼©§¹¸³¶½￦§³·¸·￦ ￦‬‬
‫‪￦‬ڴڵڸ‪Ζ‬ڽڸ‬
‫‪ￚ³¸¥°￦°©¥·©Ο¶©°¥¸©¨￦©¼´©²·©·￦‬‬
‫‪￦‬ڽڷڹ‪Ζ‬ڼڵڼ‪Ζ‬ڵ‪ￖ‬‬
‫‪￦‬‬
‫‪A‬‬
‫‪5.‬‬
‫‪A‬‬
‫‪4.‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. B‬‬
‫‪2. D‬‬
‫‪3. B‬‬
‫‪PROBLEM 28-21‬‬
‫‪￦‬‬
‫)‪(B‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڷ‬
‫‪￦‬ڷ‬
‫‪286‬‬
‫‪Question No. 1‬‬
‫‪￦‬ڽڵڴڶ‪ϑ‬ڴڷ‪ϑ‬ںڴ‪￦¸³￦‬ڼڵڴڶ‪ϑ‬ڵڴ‪ϑ‬ڻڴ‬
‫‪￦‬ڴڶڴڶ‪ϑ‬ڴڷ‪ϑ‬ںڴ‪￦¸³￦‬ڽڵڴڶ‪ϑ‬ڵڴ‪ϑ‬ڻڴ‬
‫‪￦‬ڵڶڴڶ‪ϑ‬ڴڷ‪ϑ‬ںڴ‪￦¸³￦‬ڴڶڴڶ‪ϑ‬ڵڴ‪ϑ‬ڻڴ‬
‫‪ￚ³¸¥°￦‬‬
‫‪ￊ­º­¨©￦¦½Ό￦ￔ¹±¦©¶￦³ª￦½©¥¶·￦‬‬
Chapter 28
Lease
￘©²¸￦©¼´©²·©￦´©¶￦½©¥¶￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￘©²¸￦©¼´©²·©￦¸³￦¨¥¸©￦Ϯ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬ϯ￦
ￒ©··Ό￦ￖ¥½±©²¸￦¸³￦¨¥¸©￦
ￇ§§¶¹©¨￦¶©²¸￦´¥½¥¦°©￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
60,000
Question No. 2
(B)
ￖ¶©·©²¸￦º¥°¹© ³ª￦ￖ©¶­³¨­§￦ￖ¥½±©²¸￦Ϯ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ڹ‬Κ‫ڴڴڹڽ‬ϯ￦
ￌ¥­¶￦º¥°¹©￦³ª￦°©¥·©¨￦¥··©¸￦￦
￦
￦
￦
‫ڶ‬Ζ‫ڴڼڷ‬Ζ‫ڴڴڴ‬
ￖ‫ڶ‬Ζ‫ڴڼڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
￉³·¸￦­·￦©µ¹¥°￦¸³￦ￖ‫ڶ‬Ζ‫ڴڼڷ‬Ζ‫ڴڴڴ‬￦Ϯￌ¥­¶￦º¥°¹©￦»¬­§¬￦­·￦¸¬©￦·¥±©￦¥·￦¸¬©￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦
±­²­±¹±￦°©¥·©￦´¥½±©²¸·Κϯ￦
￦
Amortization Table
Annual
Date
Payment
‫ںڴ‬ϑ‫ڴڷ‬ϑ‫ڼڵڴڶ‬￦
￦
‫ںڴ‬ϑ‫ڴڷ‬ϑ‫ڼڵڴڶ‬
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ںڴ‬ϑ‫ڴڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
Interest
Expense
￦
Ο
‫ڻڻڶ‬Ζ‫ڴڴڶ‬￦
Amortization
￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڶڵ‬Ζ‫ڴڴڼ‬￦
Question No. 3
(A)
ￌ­¶·¸￦°©¥·©￦Ϯ￙©©￦ￔ³Κ￦‫ڵ‬ϯ
￙©§³²¨￦°©¥·©￦Ϯ·©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©ϯ￦
￉¹¶¶©²¸￦°­¥¦­°­¸­©·￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڶڶڵ‬Ζ‫ڴڴڼ‬￦
182,800
Question No. 4
(A)
￘©²¸￦©¼´©²·©￦Ϯￌ­¶·¸￦°©¥·©ϯ
ￏ²¸©¶©·¸￦©¼´©²·©￦
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦Ϯ‫ڶ‬Ζ‫ڴڼڷ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬ϯ￦
ￚ³¸¥°￦°©¥·©Ο¶©°¥¸©¨￦©¼´©²·©·￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڻڻڶ‬Ζ‫ڴڴڶ‬￦
‫ڼڷڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڷں‬Ζ‫ڴڴڶ‬￦
Present
value
‫ڶ‬Ζ‫ڴڼڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڻڹڼ‬Ζ‫ڴڴڶ‬￦
￦
SUMMARY OF ANSWERS:
1. B
2. B
3. A
4.
A
PROBLEM 28-22 Exercise of Guaranteed Residual Value
￦
Question No. 1
(C)
ￖ¶©·©²¸￦º¥°¹©￦³ª￦´©¶­³¨­§￦´¥½±©²¸￦Ϯ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬Κ‫ڻڷڸڸ‬ϯ
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦¦¥¶«¥­²￦´¹¶§¬¥·©￦³´¸­³²￦Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڻڼڹں‬ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦±­²­±¹±￦°©¥·©￦´¥½±©²¸·￦
ￇ¨¨Ό￦ￏ²­¸­¥°￦¨­¶©§¸￦§³·¸￦
￉³·¸￦³ª￦¸¬©￦ￓ¥§¬­²©¶½￦
Question No. 2
ￏ²¸©¶©·¸￦©¼´©²·©￦
ￋ¼©§¹¸³¶½￦§³·¸￦
ￊ©´¶©§­¥¸­³²
(B)
‫ڸڷ‬Ζ‫ڵڷڸ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڴڵ‬Ζ‫ڵڹڻ‬￦
287
‫ڷڵڸ‬Ζ‫ڸڸڶ‬￦
‫ڽڵ‬Ζ‫ڵںڻ‬￦
‫ڷڷڸ‬Ζ‫ڹڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڷڹڸ‬Ζ‫ڹڴڴ‬￦
Chapter 28
Lease
ￚ³¸¥°￦°©¥·©Ο¶©°¥¸©¨￦©¼´©²·©·￦
‫ڴںڵ‬Ζ‫ڶڼڵ‬￦
Question Nos. 3 to 4
Amortization Table
Annual
Date
Payment
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڵڶڴڶ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڶڶڴڶ‬
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
Interest
Expense
￦
Ο￦
‫ڸڷ‬Ζ‫ڵڷڸ‬￦
‫ڹڶ‬Ζ‫ڼڵڴ‬￦
‫ڸڵ‬Ζ‫ڴڻڹ‬￦
‫ڶ‬Ζ‫ڻڻڽ‬￦
Amortization
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
85,569
‫ڸڽ‬Ζ‫ڶڼڽ‬￦
‫ڹڴڵ‬Ζ‫ڴڷڸ‬￦
‫ڻڶ‬Ζ‫ڷڶڴ‬￦
Present
value
‫ڷڷڸ‬Ζ‫ڹڴڴ‬￦
‫ڷڵڷ‬Ζ‫ڹڴڴ‬￦
227,436
‫ڶڷڵ‬Ζ‫ڷڹڸ‬￦
‫ڻڶ‬Ζ‫ڷڶڴ‬￦
Ϯ‫ڴ‬ϯ
Question No. 3
(C)
ￖ‫ڹڼ‬Ζ‫ڽںڹ‬Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
Question No. 4
(B)
ￖ‫ڻڶڶ‬Ζ‫ںڷڸ‬Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
Question No. 5
(B)
ￍ¶³··￦¥±³¹²¸￦³ª￦«¹¥¶¥²¸©©¨￦¶©·­¨¹¥°￦º¥°¹©￦
ￒ©··Ό￦ￌ¥­¶￦º¥°¹©￦
ￒ³··￦³²￦ª­²¥²§©￦°©¥·©￦
Question No. 6
Zero
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬
(A)
Question No. 7
(C)
￉³·¸￦³ª￦°©¥·©¨￦¥··©¸￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￉¥¶¶½­²«￦¥±³¹²¸￦
ￇ¨¨Ό￦￉¥·¬￦´¥½±©²¸
ￚ³¸¥°￦§³²·­¨©¶¥¸­³²￦
ￒ©··Ό￦ￒ©¥·©￦°­¥¦­°­¸½￦
￉³·¸￦³ª￦©µ¹­´±©²¸￦´¹¶§¬¥·©¨￦
‫ڷڹڸ‬Ζ‫ڹڴڴ‬￦
‫ڵڵڶ‬Ζ‫ڷڴڹ‬￦
‫ڵڸڶ‬Ζ‫ڷڴڹ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
‫ڵڸڸ‬Ζ‫ڷڴڹ‬￦
‫ڻڶڶ‬Ζ‫ںڷڸ‬￦
‫ڸڵڶ‬Ζ‫ڻںڴ‬￦
￦
SUMMARY OF ANSWERS:
1. C
2. B
3. C
4.
B
5.
B
6.
A
7.
C
PROBLEM 28-23 Direct Financing Lease
￦
Question No. 1
(C)
ￇ²²¹¥°￦´¥½±©²¸￦‫ܥ‬￦ￖ‫ڷ‬Ζ‫ڸڶڶ‬Ζ‫ڴڴڴ‬￦￦‫ܥ‬￦ￖ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦￦
￦
￦
￦‫ڸ‬Κ‫ڶڵڷ‬￦
￦
ￚ³¸¥°￦­²¸©¶©·¸￦¸³￦¦©￦©¥¶²©¨￦‫ܥ‬￦σϮￖ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦¼￦‫ڹ‬ϯ￦ ￦ￖ‫ڷ‬Ζ‫ڸڷڶ‬Ζ‫ڴڴڴ‬σ￦‫ܥ‬￦ￖ‫ںڵڹ‬Ζ‫ڴڴڴ‬￦
288
‫‪Lease‬‬
‫‪Chapter 28‬‬
‫‪Question No. 2‬‬
‫)‪(B‬‬
‫‪￦‬ڴڶڻ‪Ζ‬ڼڽڵ‪￦ￖ‬ܥ‪￦‬ܫڼ‪ϯ￦¼￦‬ڴڴڴ‪Ζ‬ڴڹڻ‪￦ ￦ￖ‬ڴڴڴ‪Ζ‬ڸڷڶ‪Ζ‬ڷ‪Ϯￖ‬‬
‫‪￦‬‬
‫‪Question No. 3‬‬
‫)‪(A‬‬
‫‪￦½©¥¶·￦§¥²￦¦©￦§³±´¹¸©¨￦¥·Ό￦‬ڼ‪￦³º©¶￦‬ܫڶڵ‪ￚ¬©￦ￖￜ￦¥²²¹­¸½￦¨¹©￦³ª￦‬‬
‫‪￦‬ڼڷںڹ‪Κ‬ڹ‪￦‬ܥڵ‪￦‬ܩ‪σ￦‬ڻ‪ϯ￦Ο‬ܫڶڵܩڵ‪￦ ￦Ϯ‬ڵ‪σ‬‬
‫‪￦‬ܫڶڵ‪￦￦￦￦￦￦￦￦‬‬
‫‪￦½©¥¶·￦§¥²￦¥°·³￦¦©￦§³±´¹¸©¨￦¥·Ό￦‬ڼ‪￦ª³¶￦‬ܫڶڵ‪ￚ¬©￦´¶©·©²¸￦º¥°¹©￦³ª￦‬‬
‫‪￦‬ڽڷڴڸ‪Κ‬ڴ‪￦‬ܥ‪￦‬ڼ‪ϯΟ‬ܫڶڵܩڵ‪Ϯ‬‬
‫‪￦‬‬
‫‪ￚ¬©￦¸³¸¥°￦­²¸©¶©·¸￦¶©º©²¹©￦­·￦¸¬©￦¨­ªª©¶©²§©￦¸¬©￦°©¥·©￦¶©§©­º¥¦°©￦¥²¨￦¸¬©￦´¶©·©²¸￦‬‬
‫‪º¥°¹©￦³ª￦¸¬©￦±­²­±¹±￦°©¥·©￦´¥½±©²¸·Κ￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڻڴ‪Ζ‬ڼ‪ￖ￦‬‬
‫‪￦‬ںںڽ‪Ζ‬ڽڽڸ‪Ζ‬ڹ‪￦￦‬‬
‫‪Є￦‬ڸڷڴ‪Ζ‬ںڻڹ‪Ζ‬ڶ‪ￖ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪￦ￖ‬ܩ‪￦‬ڼ‪￦¼￦‬ڴڴڹ‪Ζ‬ڽڹڽ‪ￒ©¥·©￦¶©§©­º¥¦°©￦Ϯￖ‬‬
‫‪￦‬‬
‫‪ￖ¶©·©²¸￦º¥°¹©￦³ª￦¸¬©￦°©¥·©￦‬‬
‫‪￦￦￦ￛ²«¹¥¶¥²¸©©¨￦¶©·­¨¹¥°￦º¥°¹©￦￦ ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦ ￦‬ڽڷڴڸ‪Κ‬ڴ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪￦￦￦￦￦￦￦Ϯￖ‬‬
‫‪￦‬‬
‫‪￦‬ڴںڹ‪Ζ‬ڵںڵ‪ￖ￦￦‬‬
‫‪￦￦￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦°©¥·©￦´¥½±©²¸·￦‬‬
‫‪ϯ￦ ￦‬ڼڷںڹ‪Κ‬ڹ‪￦¼￦‬ڴڴڹ‪Ζ‬ڽڹڽ‪￦￦￦￦￦￦Ϯￖ‬‬
‫‪￦‬‬
‫‪￦‬ںںڸ‪Ζ‬ڼڷڷ‪Ζ‬ڹ‪￦￦￦‬‬
‫‪ￚ³¸¥°￦­²¸©¶©·¸￦³º©¶￦¸¬©￦°©¥·©￦¸©¶±￦￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￙­²§©￦ ¸¬©￦ °©¥·©￦ ­·￦ ¥￦ ¨­¶©§¸￦ ª­²¥²§­²«￦ °©¥·©￦ Ϯ±©¥²­²«Ζ￦ ´¶©·©²¸￦ º¥°¹©￦ ³ª￦ ¸¬©￦‬‬
‫‪±­²­±¹±￦ °©¥·©￦ ´¥½±©²¸·￦ ¥´´¶³¼­±¥¸©·￦ ¸¬©￦ º¥°¹©￦ ³ª￦ ¸¬©￦ ´¶³´©¶¸½￦ ¹´³²￦ ¸¬©￦‬‬
‫‪§³±±©²§©±©²¸￦³ª￦¸¬©￦°©¥·©ϯΖ￦¸¬­·￦§¥²￦¦©￦·³°º©¨￦¥°¸©¶²¥¸­º©°½￦¥·Ό￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڻڹ‪Ζ‬ڶ‪￦ￖ‬ܥ‪ϯσ￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڹ‪ϯ￦ ￦ￖ‬ڴڴڴ‪Ζ‬ڴڴڸ‪￦ￖ‬ܩ‪￦‬ڼ‪￦¼￦‬ڴڴڹ‪Ζ‬ڽڹڽ‪σϮￖ‬‬
‫‪￦‬‬
‫‪Question No. 4‬‬
‫)‪(B‬‬
‫‪￦‬ڴںڼ‪Ζ‬ڸڸڹ‪￦ￖ‬ܥ‪￦‬ܫڶڵ‪ϯ￦¼￦‬ڴڴڹ‪Ζ‬ڽڹڽ‪￦ ￦ￖ‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڹ‪Ϯￖ‬‬
‫‪￦‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. C‬‬
‫‪2. B‬‬
‫‪3. A‬‬
‫‪4. B‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 28-24 Sales-Type Lease￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ںڵ‪ￖ‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڻڷ‪Ζ‬ڵڵ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷں‪Ζ‬ڸ‪ￖ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڻڷ‪Ζ‬ڵڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڷ‪Ζ‬ڼ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڻڴ‪Ζ‬ڷ‪ￖ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Question No. 1‬‬
‫)‪(A‬‬
‫‪ϯ￦ ￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‪￦ￖ‬ܩ‪￦‬ڹ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڷ‪ￒ©¥·©￦¶©§©­º¥¦°©￦Ϯￖ‬‬
‫‪ￖ¶©·©²¸￦º¥°¹©￦³ª￦±­²­±¹±￦°©¥·©￦´¥½±©²¸·Ό￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڷ‪￦¼￦ￖ‬ڴں‪Κ‬ڷ‪￦￦￦￘©²¸¥°￦Ϯ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڴڵ‪ￖ‬‬
‫‪￦￦￦ￛ²«¹¥¶¥²¸©©¨￦¶©·­¨¹¥°￦º¥°¹©￦‬‬
‫‪ϯ￦ ￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‪￦¼￦ￖ‬ڻڹ‪Κ‬ڴ‪￦￦￦￦￦￦Ϯ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڻڹ‪￦￦￦￦￦￦￦‬‬
‫‪ￚ³¸¥°￦¹²©¥¶²©¨￦­²¸©¶©·¸￦­²§³±©￦ ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Question No. 2‬‬
‫)‪(B‬‬
‫‪ￖ¶©·©²¸￦º¥°¹©￦³ª￦±­²­±¹±￦°©¥·©￦´¥½±©²¸·￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڷ‪￦ￖ‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڼ‪￉³·¸￦³ª￦«³³¨·￦·³°¨￦Ϯￖ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Question No. 3‬‬
‫)‪(A‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڸںڷ‪Ζ‬ڵ‪￦ￖ‬ܥ‪￦‬ܫڶڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڻڷ‪Ζ‬ڵڵ‪ￖ‬‬
‫‪289‬‬
Chapter 28
Lease
Question No. 4
(B)
￙©°°­²«￦´¶­§©￦
￦
ￖ￦￦‫ڻ‬Ζ‫ڴڸڴ‬Ζ‫ڴڴڴ‬￦￦
￈³³¯￦º¥°¹©￦
￦
Ϯ￦‫ڹ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬ϯ￦
ￍ¥­²￦³²￦·¥°©￦
￦
ￖ￦‫ڵ‬Ζ‫ڴڸڸ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 5
(B)
ￖ‫ڻ‬Ζ‫ڴڸڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬￦¼￦‫ں‬ϑ‫ڶڵ‬￦‫ܥ‬￦ￖ‫ڶڹڷ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. A
2. B
3. A
4. B
5.
B
￦
￦
PROBLEM 28-25 Financial Liability, Sale and Leaseback, Impairment loss
on PPE and Investment in Associate
￦
Question No. 1
(B)
ￏ²¸©¶©·¸￦§³·¸￦´¥­¨￦Ϯ‫ڴڹ‬ￓ￦¼￦‫ܫڶڵ‬ϯ￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￏ²¸©¶©·¸￦©¼´©²·©￦ª³¶￦¸¬©￦½©¥¶￦Ϯ‫ڻڸ‬Ζ‫ڼڻڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڸڵ‬ϯ￦
‫ں‬Ζ‫ڴڽڹ‬Ζ‫ڴڶڽ‬￦
ￛ²¨©¶·¸¥¸©¨￦ª­²¥²§©￦§³·¸
Ϯ‫ڴڽڹ‬Ζ‫ڴڶڽ‬ϯ
￦
￘³¹²¨©¨￦³ªª￦¸³￦ￖ‫ڵڽڹ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
(C)
ￖ¶³ª­¸￦¥§§³¹²¸©¨￦ª³¶￦³²￦¨­·´³·¥°￦³ª￦´°¥²¸￦
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￖ¶³ª­¸￦¸³￦¦©￦¦³³¯©¨￦Ϯ‫ڴڵ‬ￓϑ‫ڹ‬￦￞￦Κ‫ڹ‬ϯ￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￕº©¶·¸¥¸©¨￦´¶³ª­¸￦³²￦·¥°©￦¥²¨￦°©¥·©¦¥§¯￦
‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
(C)
ￊ©´¶©§­¥¸­³²￦´©¶￦¦³³¯￦Ϯ‫ڴڷ‬ￓϑ‫ڹڵ‬ϯ
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
ￊ©´¶©§­¥¸­³²￦¸³￦¦©￦¦³³¯©¨￦ￇ´¶Κ￦‫ڵ‬Ζ￦‫ڹڵڴڶ‬￦¸³￦￙©´¸Κ￦‫ڴڷ‬Ζ￦
‫ڹڵڴڶ‬￦￦Ϯ‫ڴڷ‬ￓϑ‫ڹڵ‬￦￞￦Κ‫ڹ‬ϯ￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¸­³²￦¸³￦¦©￦¦³³¯©¨￦ￕ§¸Κ￦‫ڵ‬Ζ￦‫ڹڵڴڶ‬￦¸³￦ￓ¥¶§¬￦‫ڵڷ‬Ζ￦‫ںڵڴڶ‬￦
￦Ϯ‫ںڵ‬ￓϑ‫ڹ‬￦￞￦Κ‫ڹ‬ϯ￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڶ ڴڴڴ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬
ￛ²¨©¶·¸¥¸©¨￦¨©´¶©§­¥¸­³²￦
Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬ϯ￦
￦
Question No. 4
(C)
￉¥¶¶½­²«￦º¥°¹©￦¥·￦³ª￦ￕ§¸³¦©¶￦‫ڵ‬Ζ￦‫ڹڵڴڶ‬￦Ϯ‫ڴڷ‬ￓϑ‫ڹڵ‬￦￞￦‫ڴڵ‬Κ‫ڹ‬ϯ￦
‫ڵڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￘©§³º©¶¥¦°©￦¥±³¹²¸￦
‫ںڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￏ±´¥­¶±©²¸￦°³··
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 5
(C)
ￇ§µ¹­·­¸­³²￦§³·¸￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©²¨￦­²§³±©￦Ϯￖ‫ڴڶ‬￦¼￦‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦Ϯￖ‫ڴڵ‬ￓ￦¼￦‫ܫڹڶ‬ϯ￦
‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￙¬¥¶©￦­²￦¸¬©￦§³±´¶©¬©²·­º©￦­²§³±©￦Ϯￖ‫ڶ‬ￓ￦¼￦‫ܫڹڶ‬ϯ￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￏ²º©·¸±©²¸￦­²￦¥··³§­¥¸©￦
‫ڼ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
290
Chapter 28
Lease
￦
SUMMARY OF ANSWERS:
1. B
2. C
3. C
4. C
5.
￦
￦
PROBLEM 28-26 Investment Property￦
C
￦
Question No. 1
(A)
ￔ­°Ζ￦ ·­²§©￦ ¸¬©￦ ´¶³´©¶¸½￦·¬³¹°¨￦¦©￦­²º©·¸±©²¸￦ ´¶³´©¶¸½￦ ¥²¨￦ ²³¸￦ ´¶³´©¶¸½Ζ￦ ´°¥²¸￦
¥²¨￦©µ¹­´±©²¸Κ￦
￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦´©¶­³¨­§￦´¥½±©²¸￦Ϯ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ‬Κ‫ڻڽ‬ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦¦¥¶«¥­²￦´¹¶§¬¥·©￦³´¸­³²￦Ϯ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڴڸ‬ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￓ­²­±¹±￦°©¥·©￦´¥½±©²¸·￦
‫ڶ‬Ζ‫ڹڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڹڸں‬Ζ‫ڴڴڴ‬￦
￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦±­²­±¹±￦°©¥·©￦´¥½±©²¸·￦
ￒ©··Ό￦ￌ¥­¶￦º¥°¹©￦³ª￦¸¬©￦°¥²¨￦¥¸￦¸¬©￦­²§©´¸­³²￦³ª￦¸¬©￦°©¥·©￦
￉³·¸￦³ª￦¸¬©￦¦¹­°¨­²«￦¥·￦­²º©·¸±©²¸￦´¶³´©¶¸½￦
‫ڶ‬Ζ‫ڹڸں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڹڸڸ‬Ζ‫ڴڴڴ‬￦
￦
Amortization Table
Annual
Date
Payment
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
Interest
Expense
Amortization
317,400
‫ڹڽڶ‬Ζ‫ڼڼڸ‬￦
‫ڶڼڵ‬Ζ‫ڴڴں‬￦
204,512
Present
value
‫ڶ‬Ζ‫ڹڸں‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڶںڸ‬Ζ‫ڴڴڸ‬￦
2,257,888
Question No. 2
(C)
ￖ‫ڻڵڷ‬Ζ‫ڴڴڸ‬Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
Question No. 3
(C)
ￖ‫ڸڴڶ‬Ζ‫ڶڵڹ‬Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
Question No. 4
(C)
ￖ‫ڶ‬Ζ‫ڻڹڶ‬Ζ‫ڼڼڼ‬Κ￦￙©©￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
Question No. 5 and 6
ￚ³¸¥°￦¶©²¸￦­²§³±©￦Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸڶ‬ϯ￦‫ܩ‬￦Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸڶ‬ϯ￦¼￦‫ڴڶ‬￦
ￊ­º­¨©￦¦½Ό￦ￔ¹±¦©¶￦³ª￦½©¥¶·￦
￘©²¸￦­²§³±©￦´©¶￦½©¥¶￦
‫ڷڸ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬￦
‫ڴڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
ￖ©¶­³¨­§￦¶©²¸￦
ￇ¨¨Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦°©¥·©￦¦³²¹·￦Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڶ‬ϯϑ‫ڸ‬￦
ￍ¶³··￦￘©²¸¥°￦­²§³±©￦Ϯￔ³Κ￦‫ڹ‬ϯ￦
(A)￦
ￒ©··Ό ￋ¼´©²·©·￦
￦￦￦ￇ±³¶¸­¾¥¸­³²￦³ª￦­²­¸­¥°￦¨­¶©§¸￦§³·¸￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڶ‬ϯϑ‫ڸ‬￦
￦￦￦ￇ²²¹¥°￦±¥­²¸©²¥²§©￦§³·¸￦
￦￦￦ￏ²¸©¶©·¸￦©¼´©²·©￦
￦￦￦ￊ©´¶©§­¥¸­³²￦ЄϮ‫ڶ‬Ζ‫ڹڸں‬Ζ‫ڴڴڴ‬Ο‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϑ‫ڴڵ‬ϯ￦
291
‫ڴڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڹڽ‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڻڵڷ‬Ζ‫ڴڴڸ‬
‫ڸڸڶ‬Ζ‫ڴڴڹ‬￦
Chapter 28
Lease
ￔ©¸￦¶©²¸¥°￦­²§³±©￦
￦
SUMMARY OF ANSWERS:
1. A
2. C
3. C
(B)￦
4.
C
‫ڴڵ‬Ζ‫ڷڶڷ‬Ζ‫ڴڴڵ‬￦
5.
A
6.
B
PROBLEM 28-27
￦
Question No. 1
(D)
Ϯ‫ڴڴڽ‬Ζ‫ڴڹܩڴڴڴ‬Ζ‫ڹڶܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
￦
Question No. 2
(D)
ￚ³¸¥°￦»¥¶¶¥²¸½￦©¼´©²·©￦Ϯ‫ڵ‬Κ‫ڸ‬ￓ￦¼￦‫ܫڶڵ‬ϯ￦
ￒ©··Ό￦ￚ³¸¥°￦¥§¸¹¥°￦©¼´©²¨­¸¹¶©·￦
￝¥¶¶¥²¸½￦°­¥¦­°­¸½￦©²¨￦³ª￦‫ڹڵڴڶ‬￦
￦
Question No. 3
(C)
ￒ©«¥°￦·©¶º­§©·￦
ￇ¨¨Ό￦ￓ©¨­§¥°￦·©¶º­§©·￦
￦￦￦￦￦￦￦ￖ¥½¶³°°￦Ϯ‫ڸڵ‬Ζ‫ڴڴڸ‬ϑ‫ڶڵ‬￦¼￦‫ڼ‬ϯ￦
￦￦￦￦￦￦￦￘³½¥°¸­©·￦
ￚ³¸¥°￦¥§§¶¹¥°￦
￦
Question No. 4
(D)
ￌ¥­¶￦º¥°¹©￦Ϯ©µ¹¥°￦¸³￦´¶©·©²¸￦º¥°¹©￦ￓￒￖϯ￦
ￒ©··Ό￦ￌ­¶·¸￦´¥½±©²¸￦
ￚ³¸¥°￦
ￇ¨¨Ό￦ￏ²¸©¶©·¸￦¥§§¶¹©¨￦Ϯ‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڽ‬ϯ￦
ￚ³¸¥°￦°©¥·©￦°­¥¦­°­¸½￦
￦
Question No. 5
(A)
Ϯ‫ڷ‬Ζ‫ڹڻڼ‬Ζ‫ڶڴڽ‬￦¼￦‫ܫڵڵڵ‬ϯΟ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. D
2. D
3. C
4. D
5.
￦
￦
PROBLEM 28-28
ￖ￦
‫ڹڻڽ‬Ζ‫ڴڴڴ‬￦
ￖ￦
￦
ￖ￦
‫ڼںڵ‬Ζ‫ڴڴڴ‬￦
￦￦‫ڷں‬Ζ‫ڴڴڴ‬￦
‫ڹڴڵ‬Ζ‫ڴڴڴ‬￦
ￖ￦
￦
￦
￦
ￖ￦
‫ڸ‬Ζ‫ڴڴں‬￦
￦￦‫ڹ‬Ζ‫ڴڴڹ‬￦
￦￦‫ڽ‬Ζ‫ڴڴں‬￦
￦￦‫ڷ‬Ζ‫ڴڴڽ‬￦
‫ڷڶ‬Ζ‫ڴڴں‬￦
ￖ￦
￦
￦
￦
ￖ￦
‫ڴڽڸ‬Ζ‫ڴڴڴ‬￦
￦￦‫ڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڻڷ‬Ζ‫ڴڴڼ‬￦
‫ڻڹڸ‬Ζ‫ڴڴڼ‬￦
ￖ￦ ‫ڷ‬Ζ‫ڶڴڽ‬Ζ‫ڵڹڶ‬￦
A
￦
Question No. 1
(C)
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦ ￦ￇ§§³¹²¸·￦ￖ¥½¥¦°©￦
‫ڶ‬￦
‫ڷ‬￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©￦
￦
292
‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڹڸ‬Ζ‫ڴڴڴ‬
‫ڹڹڹ‬Ζ‫ڴڴڴ‬
Chapter 28
Lease
Question No. 2
(A)
ￛ²­¸·￦·³°¨Ό￦
￦￦ￕ§¸³¦©¶￦
￦￦ￔ³º©±¦©¶￦
￦￦ￊ©§©±¦©¶￦
ￚ³¸¥°￦
ￓ¹°¸­´°½￦¦½￦
ￚ³¸¥°￦ª¥­°¹¶©·￦©¼´©§¸©¨￦
ￒ©··Ό￦ￌ¥­°¹¶©·￦¥°¶©¥¨½￦¶©§³¶¨©¨Ό￦
￦￦ￕ§¸³¦©¶￦·¥°©·￦
￦￦ￔ³º©±¦©¶￦·¥°©·￦
￦￦ￊ©§©±¦©¶￦·¥°©·￦
ￋ¼´©§¸©¨￦ª¹¸¹¶©￦ª¥­°¹¶©·￦
ￓ¹°¸­´°½￦¦½￦
ￋ·¸­±¥¸©¨￦§³·¸￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
‫ڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڼڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦￦￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦‫ܫڶ‬￦
￦￦￦￦￦￦￦‫ڶ‬Ζ‫ڴڴڴ‬￦
￦ ￦￦￦￦￦￦￦‫ڴڸں‬￦
￦￦￦￦ ￦￦￦￦￦￦￦‫ڴںڷ‬￦
￦
‫ڴڼڵ‬￦ ￦
‫ڵ‬Ζ‫ڴڼڵ‬￦
￦
￦ ￦ ￦￦￦￦￦￦￦￦￦‫ڴڶڼ‬￦
￦
￦ ￦ ￦￦￦￦￦￦￦￦￦‫ڴڹڵ‬￦
￦
￦ ￦ ￦￦‫ڷڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￝¥¶¶¥²¸½￦©¼´©²·©￦
￦
￦￦￦ￋ·¸­±¥¸©¨￦»¥¶¶¥²¸½￦°­¥¦­°­¸½￦
￦
￦
‫ڷڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￦‫ڷڶڵ‬Ζ‫ڴڴڴ‬￦
Question No. 3
(C)￦
ￔ³¸©·￦´¥½¥¦°©￦­·￦Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬Κ‫ڼڸڴں‬ϯ￦‫ܥ‬￦‫ڴڶڻ‬Ζ‫ڴںڽ‬￦
￦
Amortization Table
Annual
Interest
Date
Payment
Expense
Amortization
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڻڵڴڶ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ںڼ‬Ζ‫ڹڵڹ‬￦
‫ڷڵڵ‬Ζ‫ڹڼڸ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڶڻ‬Ζ‫ڻڽڼ‬￦
127,103
￦
Question No. 4
(B)
ￖ¶©·©²¸￦º¥°¹©￦³ª￦´¶­²§­´¥°￦Ϯ‫ڸ‬ￓ￦¼￦Κ‫ڴڷڼں‬ϯ￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦­²¸©¶©·¸￦´¥½±©²¸·￦Ϯ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬Κ‫ڽڽںڵ‬ϯ￦
ￚ³¸¥°￦ￖ¶©·©²¸￦º¥°¹©￦
Present
value
‫ڴڶڻ‬Ζ‫ڴںڽ‬
‫ڻڴں‬Ζ‫ڹڻڸ‬￦
‫ڴڼڸ‬Ζ‫ڶڻڷ‬￦
‫ڶ‬Ζ‫ڶڷڻ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڵڶڹ‬Ζ‫ڶڹڹ‬￦
‫ڸ‬Ζ‫ڷڹڶ‬Ζ‫ڶڹڹ‬￦
￦
Amortization Table
Interest
Date
Payment
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 5
Interest
Expense
Premium
Amortization
‫ڹڶڸ‬Ζ‫ڹڹڷ‬￦
‫ڸڹ‬Ζ‫ڹڸں‬￦
Present
value
‫ڸ‬Ζ‫ڷڹڶ‬Ζ‫ڶڹڹ‬
‫ڸ‬Ζ‫ڼڽڵ‬Ζ‫ڻڴڽ‬￦
(D)
￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦±­²­±¹±￦°©¥·©￦´¥½±©²¸·￦Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ں‬Κ‫ڽڹڻ‬ϯ￦
ￖ‫ڵ‬Ζ‫ڵڹڷ‬Ζ‫ڴڴڼ‬￦
￦
Amortization Table
Annual
Date
Payment
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Interest
Expense
Amortization
Ο
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
293
Present
value
‫ڵ‬Ζ‫ڵڹڷ‬Ζ‫ڴڴڼ‬￦
‫ڵ‬Ζ‫ڵڹڵ‬Ζ‫ڴڴڼ‬
Chapter 28
Lease
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
‫ڹڵڵ‬Ζ‫ڴڼڵ‬￦
1,266,980
￦
SUMMARY OF ANSWERS:
1. C
2. A
3. C
￦
￦
PROBLEM 28-29
4.
B
5.
D
￦
Question No. 1
(D)￦
￠©¶³Ζ￦¸¬©￦¸»³￦²³¸©·￦´¥½¥¦°©￦·¬³¹°¨￦¦©￦´¶©·©²¸©¨￦¥·￦²³²§¹¶¶©²¸￦°­¥¦­°­¸­©·Κ￦
￦
Question No. 2
(D)
FINANCE LEASE: Amortization Table
Annual
Interest
Present
Date
Payment
Expense
Amortization
value
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
‫ڽڻڷ‬Ζ‫ڶڽں‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬
‫ڴں‬Ζ‫ڴڴڴ‬￦
Ο
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڽڵڷ‬Ζ‫ڶڽں‬
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
38,363
‫ڵڶ‬Ζ‫ڻڷں‬￦
‫ڼڽڶ‬Ζ‫ڹڹڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڹڷ‬Ζ‫ڻںڻ‬￦
‫ڸڶ‬Ζ‫ڷڷڶ‬￦
273,822
￦
ￇ²·»©¶Ό￦ￖ‫ڷڻڶ‬Ζ‫ڶڶڼ‬Κ￦￘©ª©¶￦¸³￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
Question No. 3
(B)
ￇ²·»©¶Ό￦ￖ‫ڼڷ‬Ζ‫ڷںڷ‬Κ￦￘©ª©¶￦¸³￦¥±³¶¸­¾¥¸­³²￦¸¥¦°©￦¥¦³º©Κ￦
￦
Question No. 4
(D)
￦
ￇ²²¹¥°￦¶©²¸￦©¼´©²·©￦‫ܥ‬￦ￖ‫ڴڶڻ‬Ζ‫ڴڴڴ‬ϑ‫ܥڷ‬ￖ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
￦
Operating lease
Date
Expense
Expense
To date
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
Payment
to date
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬ϑ‫ڵ‬Ο‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵ‬￦ ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬ϑ‫ڵ‬Ο‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵ‬￦ ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬ϑ‫ڵ‬Ο‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶ‬￦ ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 5
(C)
CONTINGENCIES
ￇ²·»©¶Ό￦ￖ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦Ϯￖ‫ڴڴڶ‬Ζ‫ܩڴڴڴ‬ￖ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
Accrued rent
(Prepaid)
120,000
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
￦
‫ڵ‬Κ
ￕ²°½￦¥￦¨­·§°³·¹¶©￦­·￦²©§©··¥¶½￦¦©§¥¹·©￦­¸￦­·￦²³¸￦´¶³¦¥¦°©￦¸¬¥¸￦¸¬©￦§³±´¥²½￦
»­°°￦￦¦©￦°­¥¦°©Ζ￦¥°¸¬³¹«¬￦¸¬©￦¥±³¹²¸￦§¥²￦¦©￦±©¥·¹¶©¨￦¶©°­¥¦°½Κ￦
￦
‫ڶ‬Κ￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦
￦
￦
￦
￦
ￋ·¸­±¥¸©¨￦°­¥¦­°­¸½￦ª³¶￦­²§³±©￦¸¥¼￦￦
￦￦￦‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦￦‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڷ‬Κ￦￦ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦ ￦ￏ²²³º¥￦ ￦
￦￦￦￦￦ￒ³··￦³²￦«¹¥¶¥²¸½￦
￦
￦
￦
￦
ￔ³¸©￦´¥½¥¦°©￦ ￦¦¥²¯￦
￦
￦
￦
￦
SUMMARY OF ANSWERS:
1. D
2. D
3. B
4.
D
5.
294
C
‫‪Lease‬‬
‫‪Chapter 28‬‬
‫‪PROBLEM 28-30‬‬
‫‪￦‬‬
‫‪Present Value‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڽڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڽ‪Ζ‬ڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽڽ‪Ζ‬ڶڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽڼڶ‪Ζ‬ڹڶ‬
‫ڴڴڽ‪Ζ‬ڻڵڼ‪Ζ‬ڻڶ‬
‫ڴڽں‪Ζ‬ڽڽڹ‪Ζ‬ڴڷ‬
‫‪Finance cost‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڽ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽڴ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽڽڶ‪Ζ‬ڶ‬
‫ڴڴڽ‪Ζ‬ڼڶڹ‪Ζ‬ڶ‬
‫ڴڽڻ‪Ζ‬ڵڼڻ‪Ζ‬ڶ‬
‫‪Present Value‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڹڶ‬
‫‪￦‬‬
‫‪Finance cost‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڵ‬
‫‪Question No. 1‬‬
‫‪Date‬‬
‫‪￦‬ڷڵڴڶ‪ϑ‬ڵڴ‪ϑ‬ڸڴ‬
‫‪￦‬ڸڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڷڴ‬
‫‪￦‬ڹڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڷڴ‬
‫‪￦‬ںڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڷڴ‬
‫ڻڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڷڴ‬
‫ڼڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڷڴ‬
‫‪￦‬‬
‫‪Revised‬‬
‫‪Date‬‬
‫‪￦‬ڼڵڴڶ‪ϑ‬ڵڴ‪ϑ‬ڸڴ‬
‫‪￦‬ڼڵڴڶ‪ϑ‬ڴڷ‪ϑ‬ڽڴ‬
‫‪￦‬‬
‫‪￦‬ڹڽڼ‪Ζ‬ڴڽڷ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڵ‬
‫‪￦‬ڹڽڼ‪Ζ‬ڴڸں‪Ζ‬ڶ‬
‫ڴڴڴ‪Ζ‬ڹڶڻ‪Ζ‬ڷ‬
‫‪￦‬ڸڸڷ‪Ζ‬ڼڷڹ‪Ζ‬ڷ‬
‫‪￦‬ڸڸڷ‪Ζ‬ڷںڶ‪Ζ‬ڻ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڴڷڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڽڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڽڸڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڻڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڻ‪Ζ‬ڵڵڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڽں‪Ζ‬ڽڽڹ‪Ζ‬ڹ‬
‫‪￦‬ڴڵڷ‪Ζ‬ڴڹڵ‪Ζ‬ںڴڵ‬
‫‪￦‬ڸڸڷ‪Ζ‬ڼڷڹ‪Ζ‬ڷ‬
‫‪￦‬ںںڽ‪Ζ‬ڵڵں‪Ζ‬ڶڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‪Ζ‬ں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڵں‪Ζ‬ں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڵڽ‪Ζ‬ڼڵ‬
‫‪￦‬ں‬
‫‪￦‬ڴڴڹ‪Ζ‬ڶڹڵ‪Ζ‬ڷ‬
‫‪ϯ‬ڶڵ‪ϑ‬ں‪￦¼￦‬ڴڽڻ‪Ζ‬ڵڼڻ‪Ζ‬ڶ‪￦Ϯ‬ڼڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڷ‪￦¸³￦‬ڼڵڴڶ‪ϑ‬ڵ‪ϑ‬ڴڵ‬
‫‪￦‬ڶڵ‪ϑ‬ں‪￦¼￦‬ܫڴڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڹڶ‪￦Ϯ‬ڼڵڴڶ‪ϑ‬ڴڷ‪ϑ‬ڽ‪￦¸³￦‬ڼڵڴڶ‪ϑ‬ڵڴ‪ϑ‬ڸڴ‬
‫‪ￌ­²¥²§©￦§³·¸￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪(C)￦‬‬
‫‪￦‬‬
‫‪Question No. 2‬‬
‫‪￦‬ڵڷ‪￦¸³￦ￓ¥¶§¬￦‬ڵ‪ￊ©´¶©§­¥¸­³²￦ￕ§¸³¦©¶￦‬‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ں‪￦¼￦‬ڹڵ‪ϑ‬ڴڵڷ‪Ζ‬ڴںڵ‪Ζ‬ںڴڵ‪￦Ϯ‬ڼڵڴڶ‪ￊ©´¶©§­¥¸­³²￦ￇ´¶­°￦¸³￦￙©´¸￦‬‬
‫‪ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦‬‬
‫‪￦‬‬
‫‪(B)￦‬‬
‫‪￦‬‬
‫‪Question No. 3‬‬
‫‪￉³·¸￦³ª￦¸¬©￦´°¥²¸￦‬‬
‫‪￦‬‬
‫¸·‪ￇ¨¨Ό￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦¨©§³±±­··­³²­²«￦§³‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڹ‪￦¼￦‬ڴڶ‪ￓϑ‬ڽڸڵ‪ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ‬‬
‫‪￦‬‬
‫‪￦‬ڼڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڷ‪￉¥¶¶½­²«￦º¥°¹©Ζ￦‬‬
‫‪￦‬‬
‫½¸­‪ￒ©··Ό￦ￊ©§¶©¥·© ¨¹©￦¸³￦¶©º­·­³²￦³ª￦¨©§³±￦°­¥¦­°‬‬
‫‪￦ￖ¶©·©²¸￦º¥°¹©￦³ª￦¨©§³±±­··­³²­²«￦°­¥¦­°­¸½￦‬‬
‫‪￦‬ڴڽں‪Ζ‬ڽڽڹ‪Ζ‬ڴڷ‬
‫‪￦ￒ©··Ό￦￘©º­·©¨￦©·¸­±¥¸©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڹڶ‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬‬
‫‪￦‬ڼڵڴڶ ‪ￒ©··Ό ￊ©´¶©§­¥¸­³²￦ ￇ´¶­°￦ ¸³￦ ￙©´¸￦‬‬
‫‪ϯ￦‬ڶڵ‪ϑ‬ں‪￦¼￦‬ڹڵ‪ϑ‬ڴڵڷ‪Ζ‬ڴںڵ‪Ζ‬ںڴڵ‪Ϯ‬‬
‫‪￦‬ڼڵڴڶ‪ϑ‬ڴڷ‪ϑ‬ڽ‪￉¥¶¶½­²«￦º¥°¹©Ζ￦‬‬
‫‪(B)￦‬‬
‫‪￦‬‬
‫‪Question No. 4‬‬
‫‪￦‬ڼڵڴڶ‬
‫‪￦‬ڽڵڴڶ‬
‫‪￦‬ڴڶڴڶ‬
‫‪ￚ³¸¥°￦‬‬
‫‪ￊ­º­¨©￦¦½Ό￦ￚ³¸¥°￦·©±­Ο¥²²¹¥°￦´¥½±©²¸·￦‬‬
‫©‪￙©±­Ο¥²²¹¥°￦­²§³±‬‬
‫‪￦‬‬
‫)‪(B‬‬
‫‪295‬‬
Chapter 28
Lease
Question No. 5
ￚ³¸¥°￦­²§³±©￦¸³￦¨¥¸©
ￒ©··Ό￦ￚ³¸¥°￦§³°°©§¸­³²￦¸³￦¨¥¸©￦
￘©²¸￦¶©§©­º¥¦°©￦ ￦
￦
(B)￦
￦
SUMMARY OF ANSWERS:
1. C
2. B
3. B
4. B
5.
PROBLEM 28-31
Question No. 1
ￎ©°¨￦ª³¶￦·¥°©￦¥··©¸￦Ϯ‫ڶڵ‬Ζ‫ڴڴڼ‬￦ ￦‫ڽ‬Ζ‫ڴڴڼ‬ϯ￦
ￊ©´¶©§­¥¸­³²￦§¬¥¶«©￦￦
ￚ³¸¥°￦
‫ڷ‬Ζ‫ڶڹڵ‬Ζ‫ڴڴڹ‬
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶڹڵ‬Ζ‫ڴڴڹ‬￦
B
‫ڷ‬Ζ‫ڴڴڴ‬￦
‫ڹڻ‬Ζ‫ڴڼڻ‬￦
‫ڼڻ‬Ζ‫ڴڼڻ‬￦
￦
ￊ©´¶©§­¥¸­³²￦ª³¶￦½©¥¶Ο¦¹­°¨­²«·￦Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬ϑ‫ڴڶ‬ϯ￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο´°¥²¸￦Ϯ‫ڴڶڶ‬Ζ‫ڴڴڽ‬￦¼￦‫ܫڴڶ‬ϯ￦
‫ڸڸ‬Ζ‫ڴڼڵ‬￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο°©¥·©¨￦±¥§¬­²©￦Ϯ‫ڼ‬Ζ‫ڴڴڴ‬ϑ￦‫ڹ‬￦½©¥¶·ϯ￦
‫ڵ‬Ζ‫ڴڴں‬￦
ￚ³¸¥°￦ￊ©´¶©§­¥¸­³²￦ￋ¼´©²·©￦
￦
(C)￦
‫ڹڻ‬Ζ‫ڴڼڻ‬
￦
Question No. 2
ￖ°¥²¸￦̲￦±¥§¬­²©¶½Ο§³·¸￦
‫ڼڻڶ‬Ζ‫ڴڴڶ‬￦
￦￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
Ο‫ڸڸ‬Ζ‫ڴڴڹ‬￦
￦￦°©··Ό￦§¥¶¶½­²«￦¥±³¹²¸￦³ª￦¬©°¨￦ª³¶￦·¥°©￦
Ο‫ڶڵ‬Ζ‫ڴڶڶ ڴڴڼ‬Ζ‫ڴڴڽ‬
ￇ¨¨Ό￦ￒ©¥·©¨￦±¥§¬­²©
‫ڼ‬Ζ‫ڴڴڴ‬
ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦ª³¶￦½©¥¶Ό￦
￦
Ο´°¥²¸￦Ϯ‫ڴڶڶ‬Ζ‫ڴڴڽ‬￦¼￦‫ܫڴڶ‬ϯ￦
‫ڸڸ‬Ζ‫ڴڼڵ‬￦
￦
￦Ο°©¥·©¨￦±¥§¬­²©￦Ϯ‫ڼ‬Ζ‫ڴڴڴ‬ϑ￦‫ڹ‬￦½©¥¶·ϯ
‫ڵ‬Ζ‫ڴڴں‬
‫ڹڸ‬Ζ‫ڴڼڻ‬
￉¥¶¶½­²«￦¥±³¹²¸￦
(A)￦
‫ڷڼڵ‬Ζ‫ڴڶڵ‬￦
￦
Question No. 3
ￚ³¸¥°￦¨©´¶©§­¥¸­³²￦³ª￦¸¬©￦¦¹­°¨­²«￦Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬ϑ‫ڴڶ‬ϯ￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό ￊ©´¶©§­¥¸­³²￦¦¥·©¨￦³²￦§³·¸ Ϯ‫ڵ‬Κ‫ڵ‬ￓΟ‫ڴڴڻ‬Ζ‫ڴڴڴ‬ϯϑ‫ڹڶ‬
‫ںڵ‬Ζ‫ڴڴڴ‬
ￖ­©§©±©¥°￦¶©¥°­¾¥¸­³²￦ ￦
￦
(C)￦
‫ڸڵ‬Ζ‫ڴڴڴ‬
￦
Question No. 4
(C)
Interest Amorti- Present
Date
Payment
expense
zation
value
‫ڻڴ‬ϑ‫ڵڴ‬ϑ‫ڻڵڴڶ‬￦
‫ڼ‬Ζ‫ڴڴڴ‬￦
‫ڻڴ‬ϑ‫ڵڴ‬ϑ‫ڻڵڴڶ‬
‫ڶ‬Ζ‫ڴڴڴ‬￦
Ο
‫ڶ‬Ζ‫ڴڴڴ‬
‫ں‬Ζ‫ڴڴڴ‬
‫ںڴ‬ϑ‫ڴڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬￦ Ϯ‫ں‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڼ‬ϯ￦
‫ڴڼڸ‬￦
‫ڵ‬Ζ‫ڴڶڴ‬￦
‫ڸ‬Ζ‫ڴڼڽ‬￦
‫ںڴ‬ϑ‫ڴڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬￦ Ϯ‫ڸ‬Ζ‫ڴڼڽ‬￦¼￦‫ܫڼ‬ϯ￦
‫ڼڽڷ‬￦
‫ڵ‬Ζ‫ڶڴڵ‬￦
‫ڷ‬Ζ‫ڼڻڼ‬￦
￦
SUMMARY OF ANSWERS:
1. C
2. A
3. C
4. C
￦
296
Chapter 28
Lease
PROBLEMS RELATING TO PFRS 16 (EFFECTIVE JANUARY 1, 2019)
PROBLEM 28-32 Initial Measurement of Right-of-Use and Lease Liability￦
￦
￦
PROBLEM 28-33 Lease Modification-Different Cases
￦
￦
PROBLEM 28-34 Sublease
￦
￦
PROBLEM 28-35 Sale and leaseback
￦
￦
￦
297
Chapter 28
￦
Lease
￦
298
Chapter 28
￦
Lease
￦
299
Chapter 28
Lease
￦
300
Chapter 29
Accounting for Income Tax
CHAPTER 29: ACCOUNTING FOR INCOME TAX
￦
PROBLEM 29-1 Tax base
‫ڴڼ‬Ζ‫ڴڴڴ‬￦Ϯ ‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦Ο￦ ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Κ
‫ڶ‬Κ
‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Κ
‫ڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Κ
‫ڹ‬Κ
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ں‬Κ
‫ڻ‬Κ
‫ڴ‬￦
‫ڼ‬Κ
‫ڴ‬￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Κ
‫ڴڵ‬Κ ‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڵڵ‬Κ ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Κ ‫ڴ‬￦
PROBLEM 29-2 Income statement liability method
Requirement No. 1
￦ ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦
￦
ￇ¨¨ϑϮￊ©¨¹§¸ϯΌ￦ￚ©±´³¶¥¶½￦¨­ªª©¶©²§©·￦
￦
￦
ￒ©··Ό￦ￏ²§¶©¥·©￦­²￦ￌ¹¸¹¶©￦ￚ¥¼¥¦°©￦ￇ±³¹²¸Є￦
Ϯ￦￦
‫ڴڽڶ‬Ζ‫ڴڴڴ‬￦ϯ￦
￦
￦
ￇ¨¨Ό￦ￏ²§¶©¥·©￦­²￦ￌ¹¸¹¶©￦ￊ©¨¹§¸­¦°©￦ￇ±³¹²¸ЄЄ￦
￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
ￚ¥¼¥¦°©￦­²§³±©￦
5,810,000￦
Note:￦ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦­·￦©µ¹¥°￦¸³￦¸¬©￦´¶©¸¥¼￦¥§§³¹²¸­²«￦­²§³±©￦
·­²§©￦¸¬©¶©￦¥¶©￦²³￦´©¶±¥²©²¸￦¨­ªª©¶©²§©·Κ￦
￦
* Future Taxable Amount (FTA)
ￚ¬©￦ª³°°³»­²«￦§¥¹·©¨￦¸¬©￦¥§§³¹²¸­²«￦­²§³±©￦¸³￦¦©￦¬­«¬©¶￦¸¬¥²￦¸¥¼¥¦°©￦­²§³±©Ζ￦
¸¬¹·Ζ￦§¶©¥¸­²«￦future taxable amountΚ￦
￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
ￊ©´¶©§­¥¸­³²￦Ϯ‫ڴڹڵ‬Ζ‫ڴڴڴ‬Ο‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￘©²¸￦­²§³±©￦Ϯ‫ڴڶڶ‬Ζ‫ڴڴڴ‬Ο‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￝¥¶¶¥²¸½￦©¼´©²·©￦
￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
ￇ²²¹¥°￦°©¥º©￦©¼´©²·©￦Ϯ‫ڴڴڸ‬Ζ‫ڴڴڴ‬Ο‫ڴڹڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￘©²¸￦¶©º©²¹©￦Ϯ‫ڴڷڵ‬Ζ‫ڴڴڴ‬Ο‫ڴڵڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
ￚ³¸¥°￦
￦ ‫ڴڽڶ‬Ζ‫ڴڴڴ‬￦
￦
**Future Deductible Amount (FDA)
ￚ¬©￦ª³°°³»­²«￦§¥¹·©¨￦¸¬©￦¸¥¼¥¦°©￦­²§³±©￦¸³￦¦©￦¬­«¬©¶￦¸¬¥²￦¥§§³¹²¸­²«￦­²§³±©Ζ￦
¸¬¹·Ζ￦§¶©¥¸­²«￦future deductible amountΚ￦
￦
ￍ¶³··￦­²§³±©￦³²￦­²·¸¥°°±©²¸￦·¥°©·￦Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬Ο‫ڴڷڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
￦
ￖ¶³º­·­³²￦ª³¶￦¨³¹¦¸ª¹°￦¥§§³¹²¸·￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
ￚ³¸¥°￦
￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
Requirement No. 2
￉ￚￋ￦‫ܥ‬￦ￚ¥¼¥¦°©￦­²§³±©￦¼￦￉¹¶¶©²¸￦¸¥¼￦¶¥¸©￦
‫ڹ‬Ζ‫ڴڵڼ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦‫ܥ‬￦ 1,743,000￦
301
Chapter 29
Accounting for Income Tax
Requirement No. 3
ￊￚￒ￦‫ܥ‬￦ￌￚￇ￦¼￦ￌ¹¸¹¶©￦¸¥¼￦¶¥¸©￦
87,000￦
Requirement No. 4
ￊￚￇ￦‫ܥ‬￦ￌￊￇ￦¼￦ￌ¹¸¹¶©￦¸¥¼￦¶¥¸©￦
‫ڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦‫ܥ‬￦ 30,000￦
Requirement No. 5
Net income
￦
ￇ§§³¹²¸­²«￦­²§³±©￦
￦
ￒ©··Ό￦ￏ²§³±©￦¸¥¼￦©¼´©²·©￦Ϯ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ܫڴڷ¼ڴڴڴ‬ϯ￦
￦
ￔ©¸￦­²§³±©￦
￦
￦
‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
4,200,000￦
￦
ￇ°¸©¶²¥¸­º©°½Ζ￦­¸￦±¥½￦¦©￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦
Ζ‫ڷڸڻ‬Ζ‫ڴڴڴ‬￦
￦
ϯ￦‫ܥ‬￦ ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 29-3
CORRECTION: ￊ©¨¹§¸­¦°©￦ ¸©±´³¶¥¶½￦ ¨­ªª©¶©²§©·￦ ­·￦ ª³¶￦ ½©¥¶￦ ‫ڼڵڴڶ‬￦ ­²·¸©¥¨￦ ³ª￦
½©¥¶￦‫ڵ¼ڴڶ‬￦
￦
Requirement No. 1
Adjusted deferred tax asset
￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
ￊￚￇΖ￦¹²¥¨®¹·¸©¨￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ܫڴڷ¼ڴڴڴ‬ϯ￦
￦
ￒ©··Ό￦ￇ°°³»¥²§©￦ª³¶￦´³¶¸­³²￦²³¸￦¸³￦¦©￦¶©¥°­¾©¨￦
￦
￦
Ϯ‫ڴڴں‬Ζ‫ܫڴڹ¼ڴڴڴ‬ϯ￦
￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦
ￊￚￇΖ￦¥¨®¹·¸©¨￦
300,000￦
￦
Requirement No. 2
Adjusted income tax expense
￦
ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦
￦ ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
ￇ¨¨ϑϮￊ©¨¹§¸ϯΌ￦ￚ©±´³¶¥¶½￦¨­ªª©¶©²§©·￦
￦
￦
ￇ¨¨Ό￦ￊ©¨¹§¸­¦°©￦¸©±´³¶¥¶½￦¨­ªª©¶©²§©·￦Ϯￌￊￇϯ￦
￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
ￚ¥¼¥¦°©￦­²§³±©￦
￦ ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Note:￦ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦­·￦©µ¹¥°￦¸³￦¸¬©￦´¶©¸¥¼￦¥§§³¹²¸­²«￦­²§³±©￦
·­²§©￦¸¬©¶©￦¥¶©￦²³￦´©¶±¥²©²¸￦¨­ªª©¶©²§©·Κ￦
￦
￉ￚￋ￦‫ܥ‬￦ￚ¥¼¥¦°©￦­²§³±©￦¼￦￉¹¶¶©²¸￦¸¥¼￦¶¥¸©￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
￉¹¶¶©²¸￦¸¥¼￦©¼´©²·©￦
ￒ©··Ό￦ￏ²§¶©¥·©￦­²￦ￊￚￇ￦Ϯ·©©￦¶©µ¹­¶©±©²¸￦‫ڵ‬ϯ￦
ￏ²§³±©￦¸¥¼￦©¼´©²·©￦
Requirement No. 3
Adjusted deferred tax benefit
￦
ￏ²§¶©¥·©￦­²￦ￊￚￇ￦Ϯ·©©￦¶©µ¹­¶©±©²¸￦‫ڵ‬ϯ￦
302
￦
￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
1,200,000￦
150,000￦
Chapter 29
Accounting for Income Tax
Requirement No. 4
Current tax expense
￦
￉¹¶¶©²¸￦¸¥¼￦©¼´©²·©￦Ϯ·©©￦¶©µ¹­¶©±©²¸￦‫ڶ‬ϯ￦
1,500,000￦
PROBLEM 29-4￦
￦
ￇ§§³¹²¸­²«￦­²§³±©￦
￦
ￇ¨¨ϑϮￊ©¨¹§¸ϯΌ￦ￖ©¶±¥²©²¸￦¨­ªª©¶©²§©·￦
￦
ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦
￦
ￇ¨¨ϑϮￊ©¨¹§¸ϯΌ￦ￚ©±´³¶¥¶½￦¨­ªª©¶©²§©·￦
￦
ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦
￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ￦￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ϯ￦
￦ ‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
Ϯ￦￦
Οϯ￦
4,800,000￦
￦
Note: ￦ￏ¸￦­·￦­±´°­©¨￦­²￦¸¬©￦´¶³¦°©±￦¸¬¥¸￦¸¬©￦¸¥¼￦￘ￋ￉ￋￏￜￋￊ￦¨¹¶­²«￦¸¬©￦￉ￛ￘￘ￋￔￚ￦
½©¥¶￦»¥·￦·¹¦®©§¸©¨￦¸³￦ª­²¥°￦¸¥¼Ζ￦¬©²§©Ζ￦­¸￦­·￦¥￦´©¶±¥²©²¸￦¨­ªª©¶©²§©Κ￦
Requirement 1
B
￉ￚￋ￦‫ܥ‬￦ￚ¥¼¥¦°©￦­²§³±©￦¼￦￉¹¶¶©²¸￦¸¥¼￦¶¥¸©￦
1,440,000￦
Requirement 2
B
ￏￚￋ￦‫ܥ‬￦ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦¼￦ￚ¥¼￦¶¥¸©￦
‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦‫ܥ‬￦ 1,440,000￦
Requirement 3
ￏ²§³±©￦¸¥¼￦´¥½¥¦°©￦
C
‫ڴڸڸ‬Ζ‫ڴڴڴ‬Ο
940,000￦
￦
￦
PROBLEM 29-5
￦
ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦
￦ ‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
ￇ¨¨ϑϮￊ©¨¹§¸ϯΌ￦ￚ©±´³¶¥¶½￦¨­ªª©¶©²§©·￦
￦
￦
ￒ©··Ό￦ￏ²§¶©¥·©￦­²￦ￌￚￇ￦Ϯ·µ¹©©¾©ϯ￦
Ϯ￦￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ϯ￦
￦
ￚ¥¼¥¦°©￦­²§³±©￦
2,400,000￦
Note: ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦­·￦©µ¹¥°￦¸³￦¸¬©￦´¶©¸¥¼￦¥§§³¹²¸­²«￦­²§³±©￦
·­²§©￦¸¬©¶©￦¥¶©￦²³￦´©¶±¥²©²¸￦¨­ªª©¶©²§©·Κ￦
Requirement 1
B
￉ￚￋ￦‫ܥ‬￦ￚ¥¼¥¦°©￦­²§³±©￦¼￦￉¹¶¶©²¸￦¸¥¼￦¶¥¸©￦
720,000￦
Requirement 2
A
ￏￚￋ￦‫ܥ‬￦ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦¼￦ￚ¥¼￦¶¥¸©￦
750,000￦
Requirement 3
ￏ²§³±©￦¸¥¼￦´¥½¥¦°©￦
D
Ο
470,000￦
￦
303
Chapter 29
Accounting for Income Tax
PROBLEM 29-6
￦
ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦
￦ ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
ￇ¨¨ϑϮￊ©¨¹§¸ϯΌ￦ￚ©±´³¶¥¶½￦¨­ªª©¶©²§©·￦
￦
￦
ￒ©··Ό￦ￏ²§¶©¥·©￦­²￦ￌￊￇ￦Ϯ·µ¹©©¾©ϯ￦
￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
ￚ¥¼¥¦°©￦­²§³±©￦
7,000,000￦
Note: ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦­·￦©µ¹¥°￦¸³￦¸¬©￦´¶©¸¥¼￦¥§§³¹²¸­²«￦­²§³±©￦
·­²§©￦¸¬©¶©￦¥¶©￦²³￦´©¶±¥²©²¸￦¨­ªª©¶©²§©·Κ￦
Requirement 1
A
￉ￚￋ￦‫ܥ‬￦ￚ¥¼¥¦°©￦­²§³±©￦¼￦￉¹¶¶©²¸￦¸¥¼￦¶¥¸©￦
2,100,000￦
Requirement 2
B
ￏￚￋ￦‫ܥ‬￦ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦¼￦ￚ¥¼￦¶¥¸©￦
1,800,000￦
Requirement 3 A
ￏ²§³±©￦¸¥¼￦´¥½¥¦°©￦‫ܥ‬￦ 2,100,000￦
￦
￦
PROBLEM 29-7
￦
ￇ§§³¹²¸­²«￦­²§³±©￦
￦
ￇ¨¨ϑϮￊ©¨¹§¸ϯΌ￦ￖ©¶±¥²©²¸￦¨­ªª©¶©²§©·￦
￦
￦
ￒ©··Ό￦ￔ³²¸¥¼¥¦°©￦¶©º©²¹©·￦
￦
ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦
￦
ￇ¨¨ϑϮￊ©¨¹§¸ϯΌ￦ￚ©±´³¶¥¶½￦¨­ªª©¶©²§©·￦
￦
￦
ￇ¨¨Ό￦ￏ²§¶©¥·©￦­²￦ￌￊￇ￦ ￦￝¥¶¶¥²¸½￦
￦
￦
￦
Ϯ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦Ο‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
ￒ©··Ό￦ￏ²§¶©¥·©￦­²￦ￌￚￇ￦Ο￦ￊ©´¶©§­¥¸­³²￦
￦
ￚ¥¼¥¦°©￦­²§³±©￦
￦
￦
Ϯ￦￦
￦
￦
Requirement 2
C
ￏￚￋ￦‫ܥ‬￦ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦¼￦ￚ¥¼￦¶¥¸©￦
2,250,000￦
Requirement 3
ￏ²§³±©￦¸¥¼￦´¥½¥¦°©￦
￦
C
Ο
1,810,000￦
304
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ϯ￦
‫ڻ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
Ϯ￦￦
Requirement 1
B
￉ￚￋ￦‫ܥ‬￦ￚ¥¼¥¦°©￦­²§³±©￦¼￦￉¹¶¶©²¸￦¸¥¼￦¶¥¸©￦
2,310,000￦
‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ϯ￦
‫ڻ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬
Chapter 29
Accounting for Income Tax
PROBLEM 29-8
￦
ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦
￦
ￇ¨¨ϑϮￊ©¨¹§¸ϯΌ￦ￚ©±´³¶¥¶½￦¨­ªª©¶©²§©·￦
￦
￦
ￒ©··Ό￦ￌￚￇ￦
￦
￦
ￇ¨¨Ό￦ￌￊￇ￦
￦
ￚ¥¼¥¦°©￦­²§³±©￦
￦ ‫ڴڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ￦￦
￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϯ￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦ ‫ڼڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬
￦
￉ￚￋ￦‫ܥ‬￦ￚ¥¼¥¦°©￦­²§³±©￦¼￦￉¹¶¶©²¸￦¸¥¼￦¶¥¸©￦
5,550,000 (D)￦
￦
￦
PROBLEM 29-9
￦
ￏ²§¶©¥·©￦­²￦ￊￚￒϑￏ²§¶©¥·©￦­²￦©¼´©²·©￦
￦
￦
Ϯ‫ڹڻڼ‬Ζ‫ڴڴڴ‬Ο‫ڴڴڻ‬Ζ‫ڴڴڴ‬ϯ￦
￦
ￊ©§¶©¥·©￦­²￦ￊￚￇϑￏ²§¶©¥·©￦­²￦©¼´©²·©￦
￦
ￊ©ª©¶¶©¨￦¸¥¼￦©¼´©²·©￦(C)￦
￦
‫ڹڻڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
375,000￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
PROBLEM 29-10
￦ ￇ§§³¹²¸­²«￦­²§³±©￦
￦ ￇ¨¨ϑϮￊ©¨¹§¸ϯΌ￦ￖ©¶±¥²©²¸￦¨­ªª©¶©²§©·￦
￦ ￦ ￒ©··Ό￦ￔ³²¸¥¼¥¦°©￦¶©º©²¹©·￦
￦ ￦
ￏ²¸©¶©·¸￦­²§³±©￦¶©§©­º©¨￦³²￦«³º©¶²±©²¸￦
￦ ￦
·©§¹¶­¸­©·￦·¹¦®©§¸￦¸³￦ª­²¥°￦¸¥¼￦
￦ ￦ ￇ¨¨Ό￦ￔ³²¨©¨¹§¸­¦°©￦©¼´©²·©·￦
￦ ￦
ￌ­²©·Ζ￦·¹¶§¬¥¶«©·￦¥²¨￦´©²¥°¸­©·￦¨¹¶­²«￦¸¬©￦´©¶­³¨￦
￦ ￦
ￔ³²Ο¨©¨¹§¸­¦°©￦´¶©±­¹±￦³²￦°­ª©￦­²·¹¶¥²§©￦³ª￦¯©½￦
￦ ￦
￦ ￋ±´°³½©©·￦
￦ ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦
￦ ￇ¨¨ϑϮￊ©¨¹§¸ϯΌ￦ￚ©±´³¶¥¶½￦¨­ªª©¶©²§©·￦
￦ ￦ ￒ©··Ό￦ￏ²§¶©¥·©￦­²￦ￌ¹¸¹¶©￦ￚ¥¼¥¦°©￦ￇ±³¹²¸Є￦
￦ ￦ ￇ¨¨Ό￦ￏ²§¶©¥·©￦­²￦ￌ¹¸¹¶©￦ￊ©¨¹§¸­¦°©￦ￇ±³¹²¸ЄЄ￦
￦ ￚ¥¼¥¦°©￦­²§³±©￦
￦
Ϯ￦￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦ϯ￦
￦
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڻڶ‬Ζ‫ڴڴڴ‬￦
Ϯ￦￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦ϯ￦
‫ںڸ‬Ζ‫ڴڴڴ‬￦
‫ڼڽڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
Єￚ¬©￦ª³°°³»­²«￦§¥¹·©¨￦¸¬©￦¥§§³¹²¸­²«￦­²§³±©￦¸³￦¦©￦¬­«¬©¶￦¸¬¥²￦¸¥¼¥¦°©￦­²§³±©Ζ￦
¸¬¹·Ζ￦§¶©¥¸­²«￦future taxable amountΚ￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
ￋ¼§©··￦³ª￦¨©´¶©§­¥¸­³²￦ª³¶￦¸¥¼￦´¹¶´³·©·￦
￦
ЄЄￚ¬©￦ª³°°³»­²«￦§¥¹·©¨￦¸¬©￦¸¥¼¥¦°©￦­²§³±©￦¸³￦¦©￦¬­«¬©¶￦¸¬¥²￦¥§§³¹²¸­²«￦­²§³±©Ζ￦
¸¬¹·Ζ￦§¶©¥¸­²«￦future deductible amountΚ￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￝¥¶¶¥²¸½￦©¼´©²·©￦¥§§¶¹©¨￦
￦
￘©²¸￦¶©§©­º©¨￦­²￦¥¨º¥²§©￦
￦
‫ںڵ‬Ζ‫ڴڴڴ‬￦
￦
ￚ³¸¥°￦
￦
‫ںڸ‬Ζ‫ڴڴڴ‬￦
￦
Requirement 1
C
ￏￚￋ￦‫ܥ‬￦ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦¼￦ￚ¥¼￦¶¥¸©￦
81,600￦
305
Chapter 29
Accounting for Income Tax
Requirement 2
A
￉ￚￋ￦‫ܥ‬￦ￚ¥¼¥¦°©￦­²§³±©￦¼￦￉¹¶¶©²¸￦¸¥¼￦¶¥¸©￦
89,400￦
Requirement 3
C
ￏ²§³±©￦¸¥¼￦´¥½¥¦°©￦Ϯ‫ڽڼ‬Ζ‫ڴڴڸ‬￦ ￦‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦ 49,400￦
Requirement 4
D
ￏ²§¶©¥·©￦­²￦ￊￚￒ￦¨¹¶­²«￦¸¬©￦´©¶­³¨￦
ￊￚￒ￦‫ܥ‬￦ￌￚￇ￦¼￦ￌ¹¸¹¶©￦¸¥¼￦¶¥¸©￦
‫ں‬Ζ‫ڴڴڴ‬￦
￦
ￏ²§¶©¥·©￦­²￦ￊￚￇ￦¨¹¶­²«￦¸¬©￦´©¶­³¨￦
ￊￚￇ￦‫ܥ‬￦ￌￊￇ￦¼￦ￌ¹¸¹¶©￦¸¥¼￦¶a¸©￦
‫ڷڵ‬Ζ‫ڴڴڼ‬￦
ￊ©ª©¶¶©¨￦¸¥¼￦¥··©¸￦‫ܥ‬￦Ϯ‫ڷڵ‬Ζ‫ڴڴڼ‬￦ ￦‫ں‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦
Requirement 5
A
￦
ￊￚￇΖ￦¦©«­²²­²«￦Ϯ‫ڸڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦
￦
ￇ¨¨Ό￦ￏ²§¶©¥·©￦­²￦ￊￚￇ￦¨¹¶­²«￦¸¬©￦´©¶­³¨￦
￦
ￊￚￇΖ￦©²¨­²«￦
￦
‫ڹ‬Ζ‫ڴڴڸ‬￦
‫ڷڵ‬Ζ‫ڴڴڼ‬￦
19,200￦
￦
‫ڻ‬Ζ‫ڴڴڶ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
13,200￦
￦
Requirement 6
B
￦
ￊￚￒΖ￦¦©«­²²­²«￦Ϯ‫ڼڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦
￦
ￇ¨¨Ό￦ￏ²§¶©¥·©￦­²￦ￊￚￇ￦¨¹¶­²«￦¸¬©￦´©¶­³¨￦
￦
ￊￚￒΖ￦©²¨­²«￦
￦
￦
SUMMARY OF ANSWERS:
1. C 2. A 3. C 4.
D
5.
A
6.
B
￦
￦
PROBLEM 29-11 Revaluation
Requirement 1
B
￉¥¶¶½­²«￦¥±³¹²¸￦¥²¨￦·³¹²¨￦º¥°¹©Ζ￦´¶­³¶￦¸³￦¶©º¥°¹¥¸­³²￦
￦
￦
￦
￉³·¸￦
￦ ￦ ￘©º¥°¹¥¸­³²￦ ￦ ￦ ￇ´´¶©§­¥¸­³²￦ ￦
ￋµ¹­´±©²¸￦
￦ ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦ ‫ڼ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￉ￇ￦ϑ￙³¹²¨￦º¥°¹©ϑ￘￙￦
￦ ‫ڸ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￦ ‫ڹ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ￦ ‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦
‫ڴ‬￦¼￦‫ܫڴڻ‬ϯ￦‫ܥ‬￦ 980,000￦
Requirement 2
ￊ©ª©¶¶©¨￦¸¥¼￦°­¥¦­°­¸½￦
420,000￦
Requirement 3
A
CORRECTION: ￔ©¸￦­²§³±©￦´¶³º­¨©¨￦­·￦ª³¶￦½©¥¶￦‫ڼڵڴڶ‬￦­²·¸©¥¨￦³ª￦½©¥¶￦‫ںڴڴڶ‬￦
￦
ￇ§§³¹²¸­²«￦­²§³±©￦¦©ª³¶©￦¨©´¶©§­¥¸­³²￦
￦ ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦Ϯ‫ڹ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬ϑ‫ڻ‬ϯ￦
￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
306
Chapter 29
Accounting for Income Tax
￦
ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦
￦
‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
ￇ¨¨Ό￦ￋ¼§©··￦³ª￦¸¥¼￦¨©´¶©§­¥¸­³²￦³º©¶￦￦¥§§³¹²¸­²«￦
￦
￦
Ϯ‫ڹ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬ϑ‫ڻ‬ϯ￦ ￦Ϯ‫ڸ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϑ‫ڻ‬ϯΟFDA￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
ￚ¥¼¥¦°©￦­²§³±©￦
3,400,000￦
Note: ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦­·￦©µ¹¥°￦¸³￦¸¬©￦´¶©¸¥¼￦¥§§³¹²¸­²«￦­²§³±©￦
·­²§©￦¸¬©¶©￦¥¶©￦²³￦´©¶±¥²©²¸￦¨­ªª©¶©²§©·Κ￦
￦
￉ￚￋ￦‫ܥ‬￦ￚ¥¼¥¦°©￦­²§³±©￦¼￦￉¹¶¶©²¸￦¸¥¼￦¶¥¸©￦
1,020,000￦
Requirement 4
A
￉¥¶¶½­²«￦¥±³¹²¸￦¥²¨￦·³¹²¨￦º¥°¹©Ζ￦ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦
￦
￦
￦
￉³·¸￦
￦ ￦ ￘©º¥°¹¥¸­³²￦ ￦
ￋµ¹­´±©²¸￦
￦ ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦ ‫ڼ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
￦
‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￉ￇ￦ϑ￙³¹²¨￦º¥°¹©ϑ￘￙￦
￦ ‫ڷ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ￦ ‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦
ￊ©ª©¶¶©¨￦¸¥¼￦°­¥¦­°­¸½￦
‫ڴڸڼ‬Ζ‫ڴڴڴ‬￦
360,000￦
￦
ￇ°¸©¶²¥¸­º©°½Ζ￦ￊￚￒ￦±¥½￦¦©￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦
￦
ￊￚￒΖ￦¦©«­²²­²«￦Ϯ‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦
￦
ￒ©··Ό￦￘©¨¹§¸­³²￦­²￦ￊￚￒ￦¨¹©￦¸³￦¹·¥«©￦³ª￦¸¬©￦¥··©¸￦
￦
￦
Ϯ‫ڴڶڸ‬Ζ‫ڴڴڴ‬ϑ‫ڻ‬ϯ￦
￦
ￊￚￒΖ￦©²¨­²«￦
￦
￦
‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
360,000￦
Requirement 5
C
ￏￚￋ￦‫ܥ‬￦ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦¼￦ￚ¥¼￦¶¥¸©￦
960,000￦
￦
ￇ°¸©¶²¥¸­º©°½Ζ￦ￊￚￒ￦±¥½￦¦©￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦
￦
￉¹¶¶©²¸￦¸¥¼￦©¼´©²·©￦Ϯ·©©￦¶©µ¹­¶©±©²¸￦‫ڷ‬ϯ￦
￦
ￒ©··Ό￦￘©¨¹§¸­³²￦­²￦ￊￚￒ￦¨¹©￦¸³￦¹·¥«©￦³ª￦¸¬©￦¥··©¸ϑ￦
￦
￦
ￊ©§¶©¥·©￦­²￦ￊￚￒ￦Ϯ‫ڴڶڸ‬Ζ‫ڴڴڴ‬ϑ‫ڻ‬ϯ￦
￦
ￏ²§³±©￦¸¥¼￦©¼´©²·©￦
￦
SUMMARY OF ANSWERS:
1. B 2. E 3. A 4. A 5. C
￦
PROBLEM 29-12 Comprehensive
Requirement 1 D
￦ ￇ§§³¹²¸­²«￦­²§³±©￦
￦ ￇ¨¨ϑϮￊ©¨¹§¸ϯΌ￦ￖ©¶±¥²©²¸￦¨­ªª©¶©²§©·￦
￦ ￦
ￋ²¸©¶¸¥­²±©²¸￦©¼´©²·©￦Ϯ²³²Ο¨©¨¹§¸­¦°©ϯ￦
￦ ￇ§§³¹²¸­²«￦­²§³±©￦·¹¦®©§¸￦¸³￦¸¥¼￦
￦ ￇ¨¨ϑϮￊ©¨¹§¸ϯΌ￦ￚ©±´³¶¥¶½￦¨­ªª©¶©²§©·￦
￦ ￦ ￒ©··Ό￦ￏ²§¶©¥·©￦­²￦ￌ¹¸¹¶©￦ￚ¥¼¥¦°©￦ￇ±³¹²¸￦
￦ ￦ ￇ¨¨Ό￦ￏ²§¶©¥·©￦­²￦ￌ¹¸¹¶©￦ￊ©¨¹§¸­¦°©￦ￇ±³¹²¸￦
307
￦ ‫ڵ‬Ζ‫ڴڶڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
￦
Ϯ￦￦
￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
960,000￦
‫ڹڻڵ‬Ζ‫ڴڴڽ‬￦
‫ڷ‬Ζ‫ڴڴڽ‬￦
‫ڽڻڵ‬Ζ‫ڴڴڼ‬￦
‫ڵ‬Ζ‫ڴڴڸ‬￦ϯ￦
‫ڹڵ‬Ζ‫ڴڴڼ‬￦
Chapter 29
Accounting for Income Tax
￦ ￦ ￒ©··Ό￦ￕ´©¶¥¸­²«￦°³··￦§¥¶¶½￦³º©¶￦
￦ ￚ¥¼¥¦°©￦­²§³±©￦
Ϯ￦￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦ϯ￦
‫ڽڻڵ‬Ζ‫ڴڴڶ‬￦
￦
￦
￉ￚￋ￦‫ܥ‬￦ￚ¥¼¥¦°©￦­²§³±©￦¼￦￉¹¶¶©²¸￦¸¥¼￦¶¥¸©￦
53,760￦
￦
￈©°³»￦ ­·￦ ¸¬©￦ §¥°§¹°¥¸­³²￦ ³ª￦ ¸¬©￦ ¨­ªª©¶©²¸￦ ¸©±´³¶¥¶½￦ ¨­ªª©¶©²§©·￦ §³²·­¨©¶©¨￦ ³²￦
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￦ ￖ©¶￦ￖￌ￘￙￦ ￦ ￦ ￖ©¶￦ￚ¥¼￦ ￦ ￦ ￊ­ªª©¶©²§©￦ ￦
ￏ²¸©¶©·¸￦­²§³±©￦Ϯￌￚￇϯ￦
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‫ڵڵ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڵ‬Ζ‫ڴڴڴ‬￦
ￒ³²«Ο·©¶º­§©￦°©¥º©￦Ϯￌￊￇϯ￦
￦
‫ڻ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڸ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڷ‬Ζ‫ڴڴڴ‬￦
ￊ³¹¦¸ª¹°￦¨©¦¸￦©¼´©²·©￦Ϯￌￊￇϯ￦ ￦
‫ڸ‬Ζ‫ڴڴڶ‬￦ ￦
‫ڶ‬Ζ‫ڴڴڸ‬￦ ￦
‫ڵ‬Ζ‫ڴڴڼ‬￦
ￊ©´¶©§­¥¸­³²￦Ϯￌￊￇϯ￦
￦
‫ڷڷ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڶڶ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڵڵ‬Ζ‫ڴڴڴ‬￦
￘©²¸￦©¼´©²·©￦Ϯￌￚￇϯ￦
￦
‫ڶڶ‬Ζ‫ڴڴڼ‬￦ ￦
‫ڷڶ‬Ζ‫ڴڴڶ‬￦ ￦
‫ڴڴڸ‬￦
￦
ￏ¸©±·￦´©¶￦¸¥¼￦¥¶©￦¨©¸©¶±­²©¨￦¥·￦ª³°°³»·Ό￦
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ￏ²¸©¶©·¸￦­²§³±©￦ ￦¥±³¹²¸￦§³°°©§¸©¨￦Ϯ‫ڵڵ‬Ζ‫ڴڴڴ‬￦ ￦‫ڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
ￒ³²«Ο·©¶º­§©￦°©¥º©￦©¼´©²·©￦ ￦¥±³¹²¸￦´¥­¨￦
￦
￦
Ϯ‫ڵں‬Ζ‫ڻܩڴڴڴ‬Ζ‫ڴڴڴ‬Ο‫ڸں‬Ζ‫ڴڴڴ‬ϯ￦
￦
ￊ³¹¦¸ª¹°￦¨©¦¸·￦©¼´©²·©￦ ￦¥±³¹²¸￦»¶­¸¸©²￦³ªª￦
￦
￦
Ϯ‫ڷ‬Ζ‫ڸܩڴڴڶ‬Ζ‫ڴڴڶ‬Ο‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
￦
ￊ©´¶©§­¥¸­³²￦Ϯ‫ڴڶڶ‬Ζ‫ܫڴڵ¼ڴڴڴ‬ϯ￦
￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڶ‬Ζ‫ڴڴڸ‬￦
‫ڶڶ‬Ζ‫ڴڴڴ‬￦
Requirements 2 to 4
￈©°³»￦ ­·￦ ¸¬©￦ ·¹±±¥¶½￦ ³ª￦ ¨­ªª©¶©²§©·￦ ¦©¸»©©²￦ §¥¶¶½­²«￦ ¥±³¹²¸￦ ´©¶￦ ￖￌ￘￙￦ ¥²¨￦
¸¬©­¶￦ ¶©·´©§¸­º©￦ ¦¥·©·￦ »¬­§¬￦»­°°￦¶©´¶©·©²¸￦ ¸¬©￦§¹±¹°¥¸­º©￦¦¥°¥²§©·￦³ª￦¸¥¼¥¦°©￦
³¶￦¨©¨¹§¸­¦°©￦¸©±´³¶¥¶½￦¨­ªª©¶©²§©·Κ￦
￦
￦
￦ ￖ©¶￦ￖￌ￘￙￦ ￦ ￦ ￖ©¶￦ￚ¥¼￦ ￦ ￦ ￊ­ªª©¶©²§©￦ ￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦Ϯￌￊￇϯ￦
￦
‫ڼڻ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڷڼ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
ￏ²¸©¶©·¸￦¶©§©­º¥¦°©￦Ϯￌￚￇϯ￦
￦
‫ڵ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڴ‬￦ ￦
‫ڵ‬Ζ‫ڴڴڴ‬￦
ￖ¶©´¥­¨￦¶©²¸￦Ϯￌￚￇϯ￦
￦
‫ڶ‬Ζ‫ڴڴڼ‬￦ ￦
‫ڴ‬￦ ￦
‫ڶ‬Ζ‫ڴڴڼ‬￦
ￖ°¥²¸￦Ϯￌￊￇϯ￦
￦
‫ڵڶڵ‬Ζ‫ڴڴڴ‬￦ ￦
‫ڸڹڵ‬Ζ‫ڴڴڴ‬Є￦ ￦
‫ڷڷ‬Ζ‫ڴڴڴ‬￦
ￖ¶³º­·­³²￦ª³¶￦°©¥º©￦Ϯￌￊￇϯ￦
￦
‫ڸں‬Ζ‫ڴڴڴ‬￦ ￦
‫ڴ‬￦ ￦
‫ڸں‬Ζ‫ڴڴڴ‬￦
Є‫ڴڶڶ‬Ζ‫ڴڴڴ‬ΟϮ‫ڴڶڶ‬Ζ‫ڷ¼ܫڴڵ¼ڴڴڴ‬ϯ￦
￦
Requirement 2
A
ￊￚￒ￦‫ܥ‬￦ￌￚￇ￦¼￦ￌ¹¸¹¶©￦¸¥¼￦¶¥¸©
1,140￦
￦
Requirement 3 B
ￊￚￇ￦‫ܥ‬￦ￌￊￇ￦¼￦ￌ¹¸¹¶©￦¸¥¼￦¶¥¸©￦
30,600￦
￦
Requirement 4
A
ￊ©ª©¶¶©¨￦¸¥¼￦©¼´©²·©￦
ￏ²§¶©¥·©￦­²￦ￊￚￒ￦¨¹¶­²«￦¸¬©￦´©¶­³¨￦
￦
ￊￚￒΖ￦¦©«­²²­²«￦￦
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ￊￚￒΖ￦©²¨­²«￦Ϯ·©©￦¶©µ¹­¶©±©²¸￦‫ڶ‬ϯ￦
￦
ￏ²§¶©¥·©￦­²￦ￊￚￒ￦Ϯ¥¨¨­¸­³²¥°￦©¼´©²·©ϯ￦
￦
308
￦
￦
￦
‫ڴڶڻ‬￦
‫ڵ‬Ζ‫ڴڸڵ‬￦
‫ڴڶڸ‬￦
Chapter 29
Accounting for Income Tax
ￏ²§¶©¥·©￦­²￦ￊￚￇ￦¨¹¶­²«￦¸¬©￦´©¶­³¨￦
￦
ￊￚￇΖ￦¦©«­²²­²«￦￦
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ￊￚￇΖ￦©²¨­²«￦Ϯ·©©￦¶©µ¹­¶©±©²¸￦‫ڷ‬ϯ￦
￦
ￏ²§¶©¥·©￦­²￦ￊￚￇ￦Ϯ¦©²©ª­¸￦³¶￦¶©¨¹§¸­³²￦­²￦©¼´©²·©ϯ￦
￦
￦
￦
‫ڴڷ‬Ζ‫ڴںڷ‬￦
‫ڴڷ‬Ζ‫ڴڴں‬￦
‫ڴڸڶ‬￦
￦
ￊ©ª©¶¶©¨￦¸¥¼￦©¼´©²·©￦Ϯ‫ڴڶڸ‬Ο‫ڴڸڶ‬ϯ￦
180￦
￦
Requirement 5
A
ￏ²§³±©￦¸¥¼￦©¼´©²·©￦
￦
￉¹¶¶©²¸￦¸¥¼￦©¼´©²·©￦Ϯ·©©￦¶©µ¹­¶©±©²¸￦‫ڵ‬ϯ￦
￦
ￇ¨¨Ό￦ￊ©ª©¶¶©¨￦¸¥¼￦©¼´©²·©￦Ϯ·©©￦¶©µ¹­¶©±©²¸￦‫ڸ‬ϯ￦
￦
ￏ²§³±©￦¸¥¼￦©¼´©²·©￦
￦
￦
￦
ￇ°¸©¶²¥¸­º©°½Ζ￦­²§³±©￦¸¥¼￦©¼´©²·©￦±¥½￦¦©￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦
ￏￚￋ￦‫ܥ‬￦ￇ§§³¹²¸­²«￦­²§³±©￦¼￦ￚ¥¼￦¶¥¸©￦
59,340￦
￦
SUMMARY OF ANSWERS:
1. D 2. A 3. B 4.
A
5.
A
￦
309
‫ڷڹ‬Ζ‫ڴںڻ‬￦
‫ڴڼڵ‬￦
53,940￦
‫‪Employee Benefits‬‬
‫‪Chapter 30‬‬
‫‪CHAPTER 30‬‬
‫‪EMPLOYEE BENEFITS‬‬
‫‪￦‬‬
‫‪PROBLEM 30-1 Short-term paid absences‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻں‬
‫‪Question No. 1‬‬
‫)‪(A‬‬
‫‪¨¥½·ϯ￦‬ڹ‪￦¼￦‬ڴڴڹ ‪»©©¯·￦¼￦‬ڶ‪￦¼￦‬ڹڹ‪ￛ²¹·©¨￦·­§¯￦°©¥º©￦Ϯ‬‬
‫‪¨¥½·ϯ￦‬ڹ‪ ¼￦‬ڴڴڹ ‪»©©¯·￦¼￦‬ڶ‪￦¼￦‬ڹڹ‪ￛ²¹·©¨￦·­§¯￦°©¥º©￦Ϯ‬‬
‫‪¨¥½·ϯ￦‬ڹ‪￦¼￦‬ڴڴڹ ‪»©©¯·￦¼￦‬ڶ‪￦¼￦‬ڹڶ‪ￛ²¹·©¨￦·­§¯￦̲￦º¥§¥¸­³²￦°©¥º©￦Ϯ‬‬
‫‪￦‬ڼڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‪ￒ­¥¦­°­¸½￦ª³¶￦§³±´©²·¥¸©¨￦¥¦·©²§©·￦ ￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷڷ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڷڵ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڷڵ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڸڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڹ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڴڽ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹںڵ‬
‫‪￦‬ڴڹڻ‪Ζ‬ڼں‬
‫‪￦‬ڴڹڻ‪Ζ‬ڷڷڶ‬
‫‪¨¥½·ϯ￦‬ڹ‪￦¼￦‬ڴڹڹ ‪»©©¯·￦¼￦‬ڸ‪￦¼￦‬ڴڷ‪ￛ²¹·©¨￦·­§¯￦̲￦º¥§¥¸­³²￦°©¥º©￦Ϯ‬‬
‫‪¨¥½·ϯ￦‬ڹ‪￦¼￦‬ڴڹڹ ‪»©©¯·￦¼￦‬ڶ‪￦¼￦‬ڹڶ‪ￛ²¹·©¨￦·­§¯￦°©¥º©￦Ϯ‬‬
‫‪¨¥½·ϯ￦‬ڹ‪￦¼￦‬ڴڹڹ ‪»©©¯·￦¼￦‬ڶ‪￦¼￦‬ڹڶ‪ￛ²¹·©¨￦º¥§¥¸­³²￦°©¥º©￦Ϯ‬‬
‫‪¨¥½·ϯ￦‬ڹ‪￦¼￦‬ڴڹڹ ‪»©©¯·￦¼￦‬ڷ‪￦¼￦‬ڴڷ‪ￛ²¹·©¨￦·­§¯￦̲￦º¥§¥¸­³²￦°©¥º©￦Ϯ‬‬
‫‪¨¥½·ϯ￦‬ڹ‪￦¼￦‬ڴڹڹ ‪»©©¯·￦¼￦‬ڶ‪￦¼￦‬ڴڵ‪ￛ²¹·©¨￦·­§¯￦̲￦º¥§¥¸­³²￦°©¥º©￦Ϯ‬‬
‫‪￦‬ڽڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‪ￒ­¥¦­°­¸½￦ª³¶￦§³±´©²·¥¸©¨￦¥¦·©²§©·￦ ￦‬‬
‫‪￦‬‬
‫‪Question No. 2‬‬
‫)‪(A‬‬
‫‪Expired sick & vacation leave‬‬
‫‪¨¥½·ϯ￦‬ڹ‪￦¼￦‬ڴڹڹ ‪»©©¯·￦¼￦‬ڶ‪￦¼￦‬ڴڷ‪ￛ²¹·©¨￦·­§¯￦̲￦º¥§¥¸­³²￦°©¥º©￦Ϯ‬‬
‫‪¨¥½·ϯ￦‬ڹ‪￦¼￦‬ڴڹڹ ‪»©©¯·￦¼￦‬ڵ‪￦¼￦‬ڹڶ‪ￛ²¹·©¨￦·­§¯￦°©¥º©￦Ϯ‬‬
‫‪ￋ¼´­¶©¨￦§³±´©²·¥¸©¨￦¥¦·©²§©·￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڹڻ‪Ζ‬ڼڴڹ‬
‫‪Availed sick & vacation leave‬‬
‫‪ϯ￦‬ڴڹڹ ‪￦¨¥½·￦¼￦‬ڹڶڽ‪ￇº¥­°©¨￦·­§¯￦̲￦º¥§¥¸­³²￦°©¥º©￦Ϯ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڴڽ‬
‫‪￦‬ڴڹڻ‪Ζ‬ڷڷڶ‬
‫‪￦‬ڴڹڻ‪Ζ‬ڼڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻڽ‬
‫ڽڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ ‪ￒ­¥¦­°­¸½￦ª³¶￦§³±´©²·¥¸©¨￦¥¦·©²§©·￦‬‬
‫‪ￇ¨¨Ό￦ￋ¼´­¶©¨￦§³±´©²·¥¸©¨￦¥¦·©²§©·￦‬‬
‫‪ϯ￦‬ڴڹڹ ‪￦¨¥½·￦¼￦‬ڹڶڽ‪ￇ¨¨Ό￦ￇº¥­°©¨￦·­§¯￦̲￦º¥§¥¸­³²￦°©¥º©￦Ϯ‬‬
‫‪￦‬ڼڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‪ￒ©··Ό￦ￒ­¥¦­°­¸½￦ª³¶￦§³±´©²·¥¸©¨￦¥¦·©²§©·￦ ￦‬‬
‫‪￦‬ڽڵڴڶ‪￉³±´©²·¥¸­³²￦©¼´©²·©￦ ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 30-2 Projected Unit Credit Method‬‬
‫‪Κ ￉³±´¹¸©￦ª³¶￦¸¬©￦ª¹¸¹¶©￦·¥°¥¶½￦‬ڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪Ζ‬ڶ‪￦¼￦ￖ‬ڹ؂ںڴ‪Κ‬ڵ‪￦Ϯ‬‬
‫ڵڸڻ‪Ζ‬ڵڵڶ‪Ζ‬ڷ‬
‫‪Κ‬ڶ‬
‫©§­‪ￇ¸¸¶­¦¹¸­²«￦¦©²©ª­¸·￦¸³￦¸¬©￦´©¶­³¨·￦³ª￦·©¶º‬‬
‫‪2018‬‬
‫‪2019‬‬
‫‪2020‬‬
‫‪2021‬‬
‫‪2022‬‬
‫‪ￖ¶©º­³¹·￦½©¥¶·￦Ϯ¸³¸¥°￦‬‬
‫‪ª¶³±￦´¶©º­³¹·￦´©¶­³¨ϯ￦‬‬
‫‪￦‬ڼڸڷ‪Ζ‬ڶڸں ‪￦‬ڵںڻ‪Ζ‬ڵڼڸ ‪￦‬ڸڻڵ‪Ζ‬ڵڶڷ ‪￦‬ڻڼڹ‪Ζ‬ڴںڵ ‪Ο￦‬‬
‫‪￉¹¶¶©²¸￦½©¥¶Є￦‬‬
‫‪￦‬ڻڼڹ‪Ζ‬ڴںڵ ‪￦‬ڻڼڹ‪Ζ‬ڴںڵ ‪￦‬ڻڼڹ‪Ζ‬ڴںڵ ‪￦‬ڻڼڹ‪Ζ‬ڴںڵ ‪￦‬ڻڼڹ‪Ζ‬ڴںڵ‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬ڹڷڽ‪Ζ‬ڶڴڼ ‪￦‬ڼڸڷ‪Ζ‬ڶڸں ‪￦‬ڵںڻ‪Ζ‬ڵڼڸ ‪￦‬ڸڻڵ‪Ζ‬ڵڶڷ ‪￦‬ڻڼڹ‪Ζ‬ڴںڵ‬
‫‪ϯ￦‬ܫڸ‪￦¼￦‬ڶڹڹ‪Ζ‬ڶڴڸ‪Ζ‬ڵ‪*￦Ϯￖ‬‬
‫‪310‬‬
‫‪Employee Benefits‬‬
‫‪Chapter 30‬‬
‫‪ￓ©¥·¹¶©±©²¸￦‬‬
‫‪Κ‬ڷ‬
‫‪2018‬‬
‫‪2019‬‬
‫‪2020‬‬
‫‪2021‬‬
‫‪2022‬‬
‫‪ￕ´©²­²«￦³¦°­«¥¸­³²Є￦‬‬
‫‪￦‬ڴڹڵ‪Ζ‬ڼڽڷ ‪￦‬ڷڴڷ‪Ζ‬ڵڸڶ ‪￦‬ڷڼں‪Ζ‬ڽڴڵ ‪￦‬ڴ‬
‫‪￦‬ڷڹڽ‪Ζ‬ڷڼڹ‬
‫‪ЄЄ￦‬ܫڴڵ‪ￇ¨¨Ό￦ￏ²¸©¶©·¸￦¥¸￦‬‬
‫‪Ο￦‬‬
‫‪￦‬ڼںڽ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڷڵ‪Ζ‬ڸڶ‬
‫‪￦‬ڹڵڼ‪Ζ‬ڽڷ‬
‫‪￦‬ڹڽڷ‪Ζ‬ڼڹ‬
‫‪ￇ¨¨Ό￦￉¹¶¶©²¸￦·©¶º­§©￦§³·¸￦ЄЄЄ￦‬‬
‫‪￦‬ڼڼڽ‪Ζ‬ڹڸڵ ‪￦‬ڻڵڻ‪Ζ‬ڶڷڵ ‪￦‬ڵڹں‪Ζ‬ڴڶڵ ‪￦‬ڷڼں‪Ζ‬ڽڴڵ‬
‫‪￦‬ڻڼڹ‪Ζ‬ڴںڵ‬
‫‪ￒ©··Ό￦￈©²©ª­¸·￦´¥­¨￦‬‬
‫‪Ο￦‬‬
‫‪Ο￦‬‬
‫‪Ο￦‬‬
‫‪Ο￦‬‬
‫‪Ο￦‬‬
‫‪￉°³·­²«￦³¦°­«¥¸­³²￦‬‬
‫‪￦‬ڷڹڽ‪Ζ‬ڷڼڹ ‪￦‬ڴڹڵ‪Ζ‬ڼڽڷ ‪￦‬ڷڴڷ‪Ζ‬ڵڸڶ ‪￦‬ڷڼں‪Ζ‬ڽڴڵ‬
‫‪￦‬ڹڷڽ‪Ζ‬ڶڴڼ‬
‫‪Є§°³·­²«￦³¦°­«¥¸­³²￦ª¶³±￦´¶©º­³¹·￦´©¶­³¨￦‬‬
‫‪￦¥´´°­©¨￦³²￦³´©²­²«￦³¦°­«¥¸­³²￦‬ܫڴڵ‪ЄЄ‬‬
‫‪ЄЄЄ￉¹¶¶©²¸￦·©¶º­§©￦§³·¸￦­·￦§³±´¹¸©¨￦¥·￦ª³°°³»·Ό￦‬‬
‫‪ￇ¸¸¶­¦¹¸©¨￦¸³￦§¹¶¶©²¸￦½©¥¶￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‬
‫‪Є￦‬ܫڹ‪ￊ­·§³¹²¸￦ª¥§¸³¶￦¥¸￦‬‬
‫‪￦‬ڴڷڼں‪Κ‬ڴ‬
‫‪￦‬ڷڵڹڻ‪Κ‬ڴ‬
‫‪￦‬ڸںڶڼ‪Κ‬ڴ‬
‫‪￦‬ڵڽڴڽ‪Κ‬ڴ‬
‫‪￦‬ڴڴڴڴ‪Κ‬ڵ‬
‫‪￉¹¶¶©²¸￦·©¶º­§©￦§³·¸￦‬‬
‫‪￦‬ڼڼڽ‪Ζ‬ڹڸڵ ‪￦‬ڻڵڻ‪Ζ‬ڶڷڵ ‪￦‬ڵڹں‪Ζ‬ڴڶڵ ‪￦‬ڷڼں‪Ζ‬ڽڴڵ‬
‫‪￦‬ڻڼڹ‪Ζ‬ڴںڵ‬
‫‪ϯ￦‬ڴ‪Ζ‬ڵ‪Ζ‬ڶ‪Ζ‬ڷ‪Ζ‬ڸ‪￦Ϯ‬ڶڶڴڶ‪Ο²￦³ª￦½©¥¶·￦ª¶³±￦¥§¸¹¥°￦½©¥¶￦¸³￦‬؂‪ϯ‬ܫڴڵܩڵ‪ЄϮ‬‬
‫‪￐³¹¶²¥°￦©²¸¶­©·￦‬‬
‫‪Κ‬ڸ‬
‫‪2018‬‬
‫‪2019‬‬
‫‪2020‬‬
‫‪2021‬‬
‫‪2022‬‬
‫‪Dr ￋ±´°³½©©￦¦©²©ª­¸￦©¼´©²·©￦‬‬
‫‪￦‬ڶڼڽ‪Ζ‬ڼڵڶ ‪￦‬ڷڴڼ‪Ζ‬ڹڼڵ ‪￦‬ڻڸڼ‪Ζ‬ںڹڵ ‪￦‬ڴڶں‪Ζ‬ڵڷڵ ‪￦‬ڷڼں‪Ζ‬ڽڴڵ‬
‫‪￦‬ڶڼڽ‪Ζ‬ڼڵڶ ‪￦‬ڷڴڼ‪Ζ‬ڹڼڵ ‪￦‬ڻڸڼ‪Ζ‬ںڹڵ ‪￦‬ڴڶں‪Ζ‬ڵڷڵ ‪￦‬ڷڼں‪Ζ‬ڽڴڵ ‪Cr ￒ­¥¦­°­¸½￦ª³¶￦©±´°³½©©￦¦©²©ª­¸·￦‬‬
‫‪Present Value, DBO‬‬
‫‪Interest cost‬‬
‫‪￦‬ڷڼں‪Ζ‬ڽڴڵ‬
‫‪￦‬ڷڴڷ‪Ζ‬ڵڸڶ‬
‫‪￦‬ڴڹڵ‪Ζ‬ڼڽڷ‬
‫‪￦‬ڷڹڽ‪Ζ‬ڷڼڹ‬
‫‪￦‬ڹڷڽ‪Ζ‬ڶڴڼ‬
‫‪￦‬‬
‫‪￦‬ڼںڽ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڷڵ‪Ζ‬ڸڶ‬
‫ڹڵڼ‪Ζ‬ڽڷ‬
‫‪￦‬ڹڽڷ‪Ζ‬ڼڹ‬
‫‪￈©²©ª­¸·￦´¥­¨￦‬‬
‫¨‪￈¥°¥²§©￦©²‬‬
‫‪￙©¸¸°©±©²¸￦´¶­§©￦‬‬
‫‪³ª￦ￊ￈ￕ￦‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪Amortization Table‬‬
‫‪Date‬‬
‫‪Current service cost‬‬
‫ڼڵڴڶ‪ϑ‬ڵڴ‪ϑ‬ڵڴ‬
‫‪￦‬ڼڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‬
‫‪￦‬ڷڼں‪Ζ‬ڽڴڵ‬
‫‪￦‬ڽڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‬
‫‪￦‬ڵڹں‪Ζ‬ڴڶڵ‬
‫‪￦‬ڴڶڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‬
‫‪￦‬ڻڵڻ‪Ζ‬ڶڷڵ‬
‫ڵڶڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‬
‫ڼڼڽ‪Ζ‬ڹڸڵ‬
‫‪￦‬ڶڶڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‬
‫‪￦‬ڻڼڹ‪Ζ‬ڴںڵ‬
‫)‪PROBLEM 30-3 Fair Value of Plan Assets (FVPA‬‬
‫‪Fair value of plan assets‬‬
‫‪￈©«Κ￦￈¥°¥²§©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪ￇ§¸¹¥°￦¶©¸¹¶²￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڻڶ‪Ζ‬ڶ ڴڴڴ‪Ζ‬ںڹڵ‬
‫‪￉³²¸¶­¦¹¸­³²·￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪Ζ‬ڵ‬
‫‪￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڹڼ‪Ζ‬ڶ ‪￦‬ڴڴڴ‪Ζ‬ںڹڼ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫)‪PROBLEM 30-4 Defined Benefit Obligation (DBO‬‬
‫‪Defined benefit obligation‬‬
‫‪￈©²©ª­¸·￦´¥­¨￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڵ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪ￊ©§¶©¥·©￦­²￦ￖￜ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‬
‫‪ￊ¹©￦¸³￦§¬¥²«©·￦­²￦¥§¸Κ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڸڵ‬
‫‪¥··¹±´¸­³²·￦‬‬
‫‪￦‬ڴ‪Κ‬ڴڴڴ‪Ζ‬ڴڴڶ ‪Ο￦‬‬
‫‪ￖￜ￦³ª￦ￊ￈ￕ￦·©¸¸°©¨￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‬
‫‪￈©«Κ￦￈¥°¥²§©￦‬‬
‫‪￉¹¶¶©²¸￦￙©¶º­§©￦￉³·¸￦‬‬
‫‪ￏ²¸©¶©·¸￦§³·¸￦‬‬
‫‪ￏ²§¶©¥·©￦­²￦ￖￜ￦‬‬
‫‪¨¹©￦¸³￦§¬¥²«©·￦­²￦¥§¸Κ￦‬‬
‫‪¥··¹±´¸­³²·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڸں‪Ζ‬ڵ‬
‫‪￦ ￖ¥·¸￦·©¶º­§©￦§³·¸￦‬ڴڴڴ‪Ζ‬ڴڴں‬
‫‪￦ ￚ³¸¥°￦‬ڴڴڴ‪Ζ‬ڸڸڹ‪Ζ‬ڶ ‪￦‬ڴڴڴ‪Ζ‬ڸڸڹ‪Ζ‬ڶ‬
‫‪311‬‬
‫‪￈¥°¥²§©￦©²¨￦‬‬
‫‪￦￦‬‬
Chapter 30
Employee Benefits
PROBLEM 30-5 Deficit
ￌ¥­¶￦º¥°¹©￦³ª￦´°¥²￦¥··©¸·￦
ￊ©ª­²©¨￦¦©²©ª­¸￦³¦°­«¥¸­³²￦
￙¹¶´°¹·￦Ϯ³¶￦ￊ©ª­§­¸ϯ￦
￈©«Κ￦￈¥°¥²§©￦
ￇ§¸¹¥°￦¶©¸¹¶²￦￦
￉³²¸¶­¦¹¸­³²·￦￦
￦￦
ￚ³¸¥°￦
￈©²©ª­¸·￦´¥­¨￦
ￊ©§¶©¥·©￦­²￦ￖￜ
¨¹©￦¸³￦§¬¥²«©·￦­²￦¥§¸Κ￦
¥··¹±´¸­³²·￦
ￖￜ￦³ª￦ￊ￈ￕ￦·©¸¸°©¨
￈¥°¥²§©￦©²¨￦
￦￦
Jan. 1
‫ڷ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
Dec. 31
‫ڸ‬Ζ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڻڽ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڵ‬Ζ‫ڴڹڼ‬Ζ‫ڴڴڴ‬ϯ￦
Fair value of plan assets
‫ڷ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴںڽ‬Ζ‫ڸ ڴڴڴ‬Ζ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
Defined benefit obligation
‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڷ‬Ζ‫ڴڴڴ‬
‫ڹ‬Ζ‫ڴڻڽ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ‫ں‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￈©²©ª­¸·￦´¥­¨￦
￈¥°¥²§©￦©²¨
￙©¸¸°©±©²¸￦´¶­§©￦
³ª￦ￊ￈ￕ￦
ￚ³¸¥°￦
￈©«Κ￦￈¥°¥²§©￦
￉¹¶¶©²¸￦￙©¶º­§©￦￉³·¸
ￏ²¸©¶©·¸￦§³·¸￦
ￏ²§¶©¥·©￦­²￦ￖￜ￦
¨¹©￦¸³￦§¬¥²«©·￦­²￦¥§¸Κ
¥··¹±´¸­³²·￦
ￚ³¸¥°￦
PROBLEM 30-6 Surplus
￈©«Κ￦￈¥°¥²§©￦
ￇ§¸¹¥°￦¶©¸¹¶²￦
￉³²¸¶­¦¹¸­³²·￦
￦
ￚ³¸¥°￦
￦
￈©²©ª­¸·￦´¥­¨￦
ￖￜ￦³ª￦ￊ￈ￕ￦·©¸¸°©¨￦
￈¥°¥²§©￦©²¨￦
￦￦
￦
Fair value of plan assets
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ں‬Ζ‫ڴڶڽ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڻ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ ‫ڻ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￈©²©ª­¸·￦´¥­¨
￈¥°¥²§©￦©²¨￦
￙©¸¸°©±©²¸￦´¶­§©￦
³ª￦ￊ￈ￕ￦
ￚ³¸¥°
Defined benefit obligation
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڴڷ‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڼں‬Ζ‫ڴڴڴ‬￦ ‫ں‬Ζ‫ڴڼں‬Ζ‫ڴڴڴ‬￦
￈©«Κ￦￈¥°¥²§©￦
￉¹¶¶©²¸￦￙©¶º­§©￦￉³·¸￦
ￏ²¸©¶©·¸￦§³·¸￦
ￚ³¸¥°￦
ￌ¥­¶￦º¥°¹©￦³ª￦´°¥²￦¥··©¸·
ￊ©ª­²©¨￦¦©²©ª­¸￦³¦°­«¥¸­³²￦
￙¹¶´°¹·￦Ϯ³¶￦ￊ©ª­§­¸ϯ￦
￦
￦
￐¥²Κ￦‫ڵ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
312
ￊ©§Κ￦‫ڵڷ‬￦
‫ں‬Ζ‫ڴڶڽ‬Ζ‫ڴڴڴ‬
‫ں‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڻں‬Ζ‫ڴڴڴ‬￦
Chapter 30
Employee Benefits
PROBLEM 30-7-Net benefit liability or Asset ceiling
Question No. 1
Fair value of plan assets
￈©«Κ￦￈¥°¥²§©￦
‫ڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦ ￈©²©ª­¸·￦´¥­¨￦
ￇ§¸¹¥°￦¶©¸¹¶²￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
￉³²¸¶­¦¹¸­³²·￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦
‫ڵ‬Ζ‫ڴڼڻ‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ڴڼڻ‬Ζ‫ڴڴڴ‬￦ ￚ³¸¥°￦
Question No. 2
￈©²©ª­¸·￦´¥­¨￦
ￊ©§¶©¥·©￦­²￦ￖￜ￦
¨¹©￦¸³￦§¬¥²«©·￦­²￦¥§¸Κ
ￇ··¹±´¸­³²·￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¨©ª­²©¨￦
¦©²©ª­¸￦
￦³¦°­«¥¸­³²￦·©¸¸°©¨￦
￈¥°¥²§©￦©²¨￦
￦￦
Defined benefit obligation
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬
Ο￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڶ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴںں‬Ζ‫ڴڴڴ‬￦
Question No. 3
ￏ²¸©¶©·¸￦­²§³±©￦³²￦ￌￜￖￇ
ￏ²¸©¶©·¸￦©¼´©²·©￦³²￦ￊ￈ￕ￦
ￏ²¸©¶©·¸￦©¼´©²·©￦³²￦©ªª©§¸￦³ª￦¥··©¸￦§©­°­²«￦
ￔ©¸￦­²¸©¶©·¸￦³²￦²©¸￦¨©ª­²©¨￦¦©²©ª­¸￦°­¥¦­°­¸½￦
OR
ￔ©¸￦¨©ª­²©¨￦¦©²©ª­¸￦°­¥¦­°­¸½￦
ￓ¹°¸­´°½Ό￦ￊ­·§³¹²¸￦¶¥¸©￦
ￔ©¸￦­²¸©¶©·¸￦³²￦²©¸￦¨©ª­²©¨￦¦©²©ª­¸￦¥··©¸￦
￈©«Κ￦￈¥°¥²§©￦
￉¹¶¶©²¸￦￙©¶º­§©￦￉³·¸￦
ￏ²¸©¶©·¸￦§³·¸￦
ￏ²§¶©¥·©￦­²￦ￖￜ￦
¨¹©￦¸³￦§¬¥²«©·￦­²￦¥§¸Κ￦
¥··¹±´¸­³²·￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￖ¥·¸￦·©¶º­§©￦§³·¸￦
‫ڶ‬Ζ‫ڴںں‬Ζ‫ڴڴڴ‬￦ ￚ³¸¥°￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴںڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦
Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ܫڴڵ‬￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
Question No. 4
Employee Benefit Expense
￉¹¶¶©²¸￦￙©¶º­§©￦§³·¸￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
ￏ²¸©¶©·¸￦©¼´©²·©￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
ￖ¥·¸￦·©¶º­§©￦§³·¸￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڷڼ‬Ζ‫ڴڴڴ‬￦
ￏ²¸Κ￦©¼´Κ￦³²￦¥··©¸￦§©­°­²«￦
Ο
ￚ³¸¥°￦
‫ڴںڽ‬Ζ‫ڴڴڴ‬￦
‫ڴںڽ‬Ζ‫ڴڴڴ‬￦
ￏ²¸©¶©·¸￦­²§³±©￦
￈©²©ª­¸￦©¼´©²·©￦
￦
ￚ³¸¥°￦
Question No. 5
ￏ²¸©¶©·¸￦­²§³±©￦³²￦ￌￜￖￇ￦
ￇ§¸¹¥°￦¶©¸¹¶²￦³²￦´°¥²￦¥··©¸·￦
￘©±©¥·¹¶©±©²¸￦°³··￦³²￦´°¥²￦¥··©¸·￦
ￇ§¸¹¥¶­¥°￦°³··￦¨¹©￦¸³￦­²§¶©¥·©￦­²￦ￖ￈ￕ￦
ￔ©¸￦¶©±©¥·¹¶©±©²¸￦°³··￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦¦©²©ª­¸￦©¼´©²·©￦
‫ڴڷڼ‬Ζ‫ڴڴڴ‬￦
313
Chapter 30
Employee Benefits
ￔ©¸￦±©¥·¹¶©±©²¸￦°³··￦Ϯ³¶￦«¥­²ϯ￦
ￚ³¸¥°￦¨©ª­²©¨￦¦©²©ª­¸￦§³·¸￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦
￦
ￌ¥­¶￦º¥°¹©￦³ª￦´°¥²￦¥··©¸·Ζ￦￐¥²Κ￦‫ڵ‬￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¨©ª­²©¨￦¦©²©ª­¸￦³¦°­«¥¸­³²Ζ￦￐¥²Κ￦‫ڵ‬￦
￙¹¶´°¹·￦Ϯ³¶￦¨©ª­§­¸ϯ￦
ￇ··©¸￦§©­°­²«Ο￐¥²Κ￦‫ڵ‬
ￔ©¸￦¨©ª­²©¨￦¥··©¸Ο°³»©¶￦ª­«¹¶©￦
‫ڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
Ο
Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦
ￌ¥­¶￦º¥°¹©￦³ª￦´°¥²￦¥··©¸·Ζ￦ￊ©§Κ￦‫ڵڷ‬￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¨©ª­²©¨￦¦©²©ª­¸￦³¦°­«¥¸­³²Ζ￦ￊ©§Κ￦￦‫ڵڷ‬￦
￙¹¶´°¹·￦￦
ￇ··©¸￦§©­°­²«Οￊ©§Κ￦‫ڵڷ‬￦
ￔ©¸￦¨©ª­²©¨￦¥··©¸Ο°³»©¶￦ª­«¹¶©￦
‫ڵ‬Ζ‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬
Ϯ‫ڴڼڼ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
Ϯ‫ڴڼڼ‬Ζ‫ڴڴڴ‬ϯ￦
￦
ￋ±´°³½©©￦¦©²©ª­¸￦©¼´©²·©Οￖ̲ￒ￦ ￦￦￦￦￦￦‫ڴڷڼ‬Ζ‫ڴڴڴ‬￦
￘©±©¥·¹¶©±©²¸￦°³··Οￕ￉ￏ￦
￦￦￦￦￦￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦￉¥·¬￦
￦￦￦￦￦￦‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦￦
￦￦￦ￔ©¸￦¨©ª­²©¨￦¦©²©ª­¸￦°­¥¦­°­¸½￦Ϯ³¶￦¥··©¸ϯ
￦￦￦￦￦￦‫ڴڼڹ‬Ζ‫ڴڴڴ‬￦￦
￦
Jan. 1
‫ڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
ￌ¥­¶￦º¥°¹©￦³ª￦´°¥²￦¥··©¸·￦
ￊ©ª­²©¨￦¦©²©ª­¸￦³¦°­«¥¸­³²
ￊ©ª­§­¸￦³¶￦²©¸￦¨©ª­²©¨￦¦©²©ª­¸￦°­¥¦­°­¸½￦
Dec. 31
‫ڵ‬Ζ‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬
Ϯ‫ڴڼڼ‬Ζ‫ڴڴڴ‬ϯ
￦
SUMMARY OF ANSWERS:
1. A 2. B 3. B 4.
B
5.
C
PROBLEM 30-8 Net benefit Asset-No Asset Ceiling
Question No. 1
Fair value of plan assets
￈©«Κ￦￈¥°¥²§©￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڷڶ‬Ζ‫ڴڴڴ‬￦ ￈©²©ª­¸·￦´¥­¨￦
ￇ§¸¹¥°￦¶©¸¹¶²￦￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڻں‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
￉³²¸¶­¦¹¸­³²·￦
‫ڴڴں‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦
‫ڶ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦ ￚ³¸¥°￦
￦
Question No. 2
￈©²©ª­¸·￦´¥­¨￦
￦
￦
￦
￦
￦
￈¥°¥²§©￦©²¨￦
￦
Question No. 3
Defined benefit obligation
‫ڴڷڶ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڼںڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڼ‬Ζ‫ڴڴڴ‬
Ο￦
‫ڶ‬Ζ‫ڼںڷ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڼڽڹ‬Ζ‫ڴڴڴ‬￦
314
‫ڴڹڷ‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڼڽڹ‬Ζ‫ڴڴڴ‬
￈©«Κ￦￈¥°¥²§©￦
￉¹¶¶©²¸￦￙©¶º­§©￦￉³·¸￦
ￏ²¸©¶©·¸￦§³·¸￦
ￏ²§¶©¥·©￦­²￦ￖￜ￦
¨¹©￦¸³￦§¬¥²«©·￦­²￦¥§¸Κ￦
¥··¹±´¸­³²·￦
ￖ¥·¸￦·©¶º­§©￦§³·¸
ￚ³¸¥°￦
Chapter 30
Employee Benefits
ￏ²¸©¶©·¸￦­²§³±©￦³²￦ￌￜￖￇ￦
ￏ²¸©¶©·¸￦©¼´©²·©￦³²￦ￊ￈ￕ
ￏ²¸©¶©·¸￦©¼´©²·©￦³²￦©ªª©§¸￦³ª￦¥··©¸￦§©­°­²«￦
ￔ©¸￦­²¸©¶©·¸￦³²￦²©¸￦¨©ª­²©¨￦¦©²©ª­¸￦¥··©¸￦
OR
ￔ©¸￦¨©ª­²©¨￦¦©²©ª­¸￦¥··©¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￊ­·§³¹²¸￦¶¥¸©￦
ￔ©¸￦­²¸©¶©·¸￦³²￦²©¸￦¨©ª­²©¨￦¦©²©ª­¸￦¥··©¸￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڼںڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
‫ڶڻ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ܫڶڵ‬￦
‫ڶڻ‬Ζ‫ڴڴڴ‬￦
Question No. 4
Employee Benefit Expense
￉¹¶¶©²¸￦￙©¶º­§©￦§³·¸￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦ ￏ²¸©¶©·¸￦­²§³±©￦
ￏ²¸©¶©·¸￦©¼´©²·©￦
‫ڼںڵ‬Ζ‫ڴڴڴ‬￦
ￖ¥·¸￦·©¶º­§©￦§³·¸￦
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڼڻڼ‬Ζ‫ڴڴڴ‬￦ ￈©²©ª­¸￦©¼´©²·©￦
ￏ²¸Κ￦©¼´Κ￦³²￦¥··©¸￦§©­°­²«￦
Ο￦
￦
ￚ³¸¥°￦
‫ڵ‬Ζ‫ڼڵڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڼڵڵ‬Ζ‫ڴڴڴ‬￦ ￚ³¸¥°
￦
Question No. 5
ￌ¥­¶￦º¥°¹©￦³ª￦´°¥²￦¥··©¸·Ζ￦￐¥²Κ￦‫ڵ‬￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¨©ª­²©¨￦¦©²©ª­¸￦³¦°­«¥¸­³²Ζ￦￐¥²Κ￦‫ڵ‬￦
￙¹¶´°¹·￦￦
ￇ··©¸￦§©­°­²«Ο￐¥²Κ￦‫ڵ‬￦
ￔ©¸￦¨©ª­²©¨￦¥··©¸Ο°³»©¶￦ª­«¹¶©￦
OR
ￌ¥­¶￦º¥°¹©￦³ª￦´°¥²￦¥··©¸·Ζ￦ￊ©§Κ￦‫ڵڷ‬￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¨©ª­²©¨￦¦©²©ª­¸￦³¦°­«¥¸­³²Ζ￦ￊ©§Κ￦￦‫ڵڷ‬￦
￙¹¶´°¹·￦
ￇ··©¸￦§©­°­²«Οￊ©§Κ￦‫ڵڷ‬￦
ￔ©¸￦¨©ª­²©¨￦¥··©¸Ο°³»©¶￦ª­«¹¶©￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڻں‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڼںڷ‬Ζ‫ڴڴڴ‬￦
‫ڶڴڷ‬Ζ‫ڴڴڴ‬
Ο￦
‫ڶڴڷ‬Ζ‫ڴڴڴ‬￦
￦
ￏ²¸©¶©·¸￦­²§³±©￦³²￦ￌￜￖￇ
ￇ§¸¹¥°￦¶©¸¹¶²￦³²￦´°¥²￦¥··©¸·￦
￘©±©¥·¹¶©±©²¸￦°³··￦Ϯ³¶￦«¥­²ϯ￦³²￦´°¥²￦¥··©¸·￦
ￇ§¸¹¥¶­¥°￦«¥­²￦¨¹©￦¸³￦¨©§¶©¥·©￦­²￦ￖ￈ￕ￦
ￇ§¸¹¥¶­¥°￦°³··￦¨¹©￦¸³￦­²§¶©¥·©￦­²￦ￖ￈ￕ￦
￘©±©¥·¹¶©±©²¸￦°³··￦Ϯ«¥­²ϯ￦Οￕ￉ￏ￦
ￔ©¸￦￘©±©¥·¹¶©±©²¸￦°³··￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
‫ڴڼ‬Ζ‫ڴڴڴ‬
Ο￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦¦©²©ª­¸￦©¼´©²·©￦
ￔ©¸￦±©¥·¹¶©±©²¸￦°³··￦￦
ￚ³¸¥°￦¨©ª­²©¨￦¦©²©ª­¸￦§³·¸￦
‫ڼڻڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬
‫ڼڽڼ‬Ζ‫ڴڴڴ‬
￦
ￋ±´°³½©©￦¦©²©ª­¸￦©¼´©²·©Οￖ̲ￒ￦
￘©±©¥·¹¶©±©²¸￦°³··Οￕ￉ￏ
￦￦￦￉¥·¬￦
￦￦￦ￔ©¸￦¨©ª­²©¨￦¦©²©ª­¸￦°­¥¦­°­¸½￦Ϯ³¶￦¥··©¸ϯ￦
‫ڼڻڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڼڽڶ‬Ζ‫ڴڴڴ‬￦
￦
￐¥²Κ￦‫ڵ‬
315
ￊ©§Κ￦‫ڵڷ‬
Chapter 30
Employee Benefits
ￌ¥­¶￦º¥°¹©￦³ª￦´°¥²￦¥··©¸·￦
ￊ©ª­²©¨￦¦©²©ª­¸￦³¦°­«¥¸­³²
￙¹¶´°¹·￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ڴڴں‬Ζ‫ڴڴڴ‬
‫ڶ‬Ζ‫ڴڻں‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڼںڷ‬Ζ‫ڴڴڴ‬
‫ڶڴڷ‬Ζ‫ڴڴڴ‬
￦
SUMMARY OF ANSWERS:
1. A 2. B 3. D 4.
A
5.
PROBLEM 30-9 Net benefit Asset-With Asset Ceiling
￦
Question No. 1
Fair value of plan assets
￈©«Κ￦￈¥°¥²§©￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦ ￈©²©ª­¸·￦´¥­¨￦
ￇ§¸¹¥°￦¶©¸¹¶²￦³²￦´°¥²￦¥··©¸·￦
‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڽڻ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
￉³²¸¶­¦¹¸­³²·￦¸³￦¸¬©￦¶©¸­¶©±©²¸
‫ڴڴں‬Ζ‫ڴڴڴ‬
ￚ³¸¥°￦
‫ڷ‬Ζ‫ڴڸڽ‬Ζ‫ڴڴڴ‬
‫ڷ‬Ζ‫ڴڸڽ‬Ζ‫ڴڴڴ‬￦ ￚ³¸¥°
Question No. 2
Defined benefit obligation
￈©²©ª­¸·￦´¥­¨￦
‫ڴڹڵ‬Ζ‫ڶ ڴڴڴ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
ￊ©§¶©¥·©￦­²￦ￖￜ￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
¨¹©￦¸³￦§¬¥²«©·￦­²￦¥§¸Κ￦
‫ڴںڶ‬Ζ‫ڴڴڴ‬￦
¥··¹±´¸­³²·
Ο
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¨©ª­²©¨￦¦©²©ª­¸￦
￦³¦°­«¥¸­³²￦·©¸¸°©¨￦
Ο￦
￈¥°¥²§©￦©²¨￦
‫ڷ‬Ζ‫ڴڸڶ‬Ζ‫ڴڴڴ‬
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڷ‬Ζ‫ڴڽڷ‬Ζ‫ڷ ڴڴڴ‬Ζ‫ڴڽڷ‬Ζ‫ڴڴڴ‬￦
Question No. 3
ￏ²¸©¶©·¸￦­²§³±©￦³²￦ￌￜￖￇ￦
ￏ²¸©¶©·¸￦©¼´©²·©￦³²￦ￊ￈ￕ￦
ￏ²¸©¶©·¸￦©¼´©²·©￦³²￦©ªª©§¸￦³ª￦¥··©¸￦§©­°­²«
ￔ©¸￦­²¸©¶©·¸￦³²￦²©¸￦¨©ª­²©¨￦¦©²©ª­¸￦¥··©¸￦
OR
ￔ©¸￦¨©ª­²©¨￦¦©²©ª­¸￦¥··©¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￊ­·§³¹²¸￦¶¥¸©￦
ￔ©¸￦­²¸©¶©·¸￦­²§³±©￦³²￦²©¸￦¨©ª­²©¨￦¥··©¸￦
￈©«Κ￦￈¥°¥²§©
￉¹¶¶©²¸￦￙©¶º­§©￦￉³·¸￦
ￏ²¸©¶©·¸￦§³·¸￦
ￏ²§¶©¥·©￦­²￦ￖￜ
¨¹©￦¸³￦§¬¥²«©·￦­²￦¥§¸Κ￦
¥··¹±´¸­³²·￦
ￖ¥·¸￦·©¶º­§©￦§³·¸￦
ￚ³¸¥°￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴںڶ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڵ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
Question No. 4
￉¹¶¶©²¸￦￙©¶º­§©￦§³·¸￦
ￏ²¸©¶©·¸￦©¼´©²·©￦
ￖ¥·¸￦·©¶º­§©￦§³·¸￦
ￏ²¸Κ￦©¼´Κ￦³²￦¥··©¸￦§©­°­²«￦
ￚ³¸¥°￦
Employee Benefit Expense
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴںڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 5
316
ￏ²¸©¶©·¸￦­²§³±©￦
￈©²©ª­¸￦©¼´©²·©￦
￦￦
ￚ³¸¥°￦
Chapter 30
Employee Benefits
ￌ¥­¶￦º¥°¹©￦³ª￦´°¥²￦¥··©¸·Ζ￦￐¥²Κ￦‫ڵ‬￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¨©ª­²©¨￦¦©²©ª­¸￦³¦°­«¥¸­³²Ζ￦￐¥²Κ￦‫ڵ‬￦
￙¹¶´°¹·￦
ￇ··©¸￦§©­°­²«Ο￐¥²Κ￦‫ڵ‬￦
ￔ©¸￦¨©ª­²©¨￦¥··©¸Ο°³»©¶￦ª­«¹¶©￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬
‫ڴڴڸ‬Ζ‫ڴڴڴ‬
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￙¹¶´°¹·￦
ￇ··©¸￦§©­°­²«Ο￐¥²Κ￦‫ڵ‬￦
ￋªª©§¸￦³ª￦¸¬©￦¥··©¸￦§©­°­²«Ο￐¥²Κ￦‫ڵ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
ￋªª©§¸￦³ª￦¸¬©￦¥··©¸￦§©­°­²«Ο￐¥²Κ￦‫ڵ‬￦
ￊ­·§³¹²¸￦¶¥¸©￦
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‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڵ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦
ￌ¥­¶￦º¥°¹©￦³ª￦´°¥²￦¥··©¸·Ζ￦ￊ©§Κ￦‫ڵڷ‬￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦¨©ª­²©¨￦¦©²©ª­¸￦³¦°­«¥¸­³²Ζ￦ￊ©§Κ￦￦‫ڵڷ‬￦
￙¹¶´°¹·￦
ￇ··©¸￦§©­°­²«Οￊ©§Κ￦‫ڵڷ‬￦
ￔ©¸￦¨©ª­²©¨￦¥··©¸Ο°³»©¶￦ª­«¹¶©￦
‫ڷ‬Ζ‫ڴڽڻ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
￦
￙¹¶´°¹·￦
ￇ··©¸￦§©­°­²«Οￊ©§Κ￦‫ڵڷ‬￦
ￋªª©§¸￦³ª￦¸¬©￦¥··©¸￦§©­°­²«Οￊ©§Κ￦‫ڵڷ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
ￋªª©§¸￦³ª￦¸¬©￦¥··©¸￦§©­°­²«Οￊ©§Κ￦‫ڵڷ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￋªª©§¸￦³ª￦¸¬©￦¥··©¸￦§©­°­²«Ο￐¥²Κ￦‫ڵ‬
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￏ²§¶©¥·©￦­²￦¸¬©￦©ªª©§¸￦³ª￦¸¬©￦¥··©¸￦§©­°­²«￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
Ϯￏ²§¶©¥·©￦­·￦°³··￦¨©§¶©¥·©￦­·￦«¥­²ϯ￦
ￚ³¸¥°￦­²§¶©¥·©￦³ª￦¸¬©￦¥··©¸￦§©­°­²«
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￏ²¸©¶©·¸￦³²￦¸¬©￦©ªª©§¸￦³ª￦¸¬©￦¥··©¸￦§©­°­²«￦¨¹¶­²«￦¸¬©￦½©¥¶￦
￦Ϯￋªª©§¸￦³ª￦¸¬©￦¥··©¸￦§©­°­²«Ο￐¥²Κ￦‫ڵ‬￦¼￦¨­·§Κ￦￘¥¸©ϯ￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￘©±©¥·¹¶©±©²¸￦«¥­²￦¶©§³«²­¾©¨￦­²Οￕ￉ￏ￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
ￏ²¸©¶©·¸￦­²§³±©￦³²￦ￌￜￖￇ￦
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￘©±©¥·¹¶©±©²¸￦°³··￦Ϯ³¶￦«¥­²ϯ￦³²￦´°¥²￦¥··©¸·￦
ￇ§¸¹¥¶­¥°￦«¥­²￦¨¹©￦¸³￦¨©§¶©¥·©￦­²￦ￖ￈ￕ
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￘©±©¥·¹¶©±©²¸￦°³··￦Ϯ«¥­²ϯ￦¶©§³«²­¾©¨￦­²Οￕ￉ￏ￦
ￔ©¸￦￘©±©¥·¹¶©±©²¸￦°³··￦Ϯ³¶￦«¥­²ϯ￦
ￔ©¸￦¦©²©ª­¸￦©¼´©²·©
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ￚ³¸¥°￦¨©ª­²©¨￦¦©²©ª­¸￦§³·¸￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
Ο
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڸ‬Ζ‫ڴڴڴ‬
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
￦
ￋ±´°³½©©￦¦©²©ª­¸￦©¼´©²·©Οￖ̲ￒ￦
￘©±©¥·¹¶©±©²¸￦°³··Οￕ￉ￏ￦
ￔ©¸￦¨©ª­²©¨￦¦©²©ª­¸￦¥··©¸￦
￦￦￦￉¥·¬￦
‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
317
‫‪Employee Benefits‬‬
‫‪￦‬ڵ‪￐¥²Κ￦‬‬
‫ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‬
‫‪￦‬ڵڷ‪ￊ©§Κ￦‬‬
‫ڴڴڴ‪Ζ‬ڴڽڻ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڶ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڹ‬
‫‪Chapter 30‬‬
‫·¸©··‪ￌ¥­¶￦º¥°¹©￦³ª￦´°¥²￦¥‬‬
‫‪ￊ©ª­²©¨￦¦©²©ª­¸￦³¦°­«¥¸­³²￦‬‬
‫‪￙¹¶´°¹·￦￦‬‬
‫‪￦‬‬
‫‪5.‬‬
‫‪C‬‬
‫‪A‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. C 2. C 3. B 4.‬‬
‫‪PROBLEM 30-10 Comprehensive￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڼ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڼں‪Ζ‬ڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڵڷ‪Ζ‬ڶ‬
‫‪Question No. 1‬‬
‫‪ￍ¶³··￦ￏ²º©·¸±©²¸Ό￦‬‬
‫‪ϯ￦‬ڹ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڵ‪ￚ³¸¥°￦´©¶­³¨­§￦°©¥·©￦´¥½±©²¸·￦Ϯ‬‬
‫‪ￇ¨¨Ό￦￘©·­¨¹¥°￦º¥°¹©￦‬‬
‫‪ￖ¶©·©²¸￦º¥°¹©￦³ª￦«¶³··￦­²º©·¸±©²¸Ό￦‬‬
‫‪ϯ￦‬ڴں‪Κ‬ڷ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڵ‬
‫‪ϯ￦‬ڻڹ‪Κ‬ڴ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴ‬
‫©‪ￛ²©¥¶²©¨￦­²¸©¶©·¸￦­²§³±‬‬
‫‪￦‬‬
‫‪(A)￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڻ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪Ζ‬ڹ‬
‫ڴڴڴ‪Ζ‬ڹڼڶ‬
‫‪Question No. 2 & 3‬‬
‫‪Amortization Table‬‬
‫‪Present‬‬
‫‪Amortization‬‬
‫‪value‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڼں‪Ζ‬ڹ‬
‫‪￦‬ڴڴڼ‪Ζ‬ڻڵڼ‬
‫‪￦‬ڴڴڶ‪Ζ‬ڻںڼ‪Ζ‬ڸ‬
‫‪915,936‬‬
‫‪￦‬ڸںڶ‪Ζ‬ڵڹڽ‪Ζ‬ڷ‬
‫ڼڸڼ‪Ζ‬ڹڶڴ‪Ζ‬ڵ‬
‫‪￦‬ںڵڸ‪Ζ‬ڹڶڽ‪Ζ‬ڶ‬
‫‪￦‬ڴڹڽ‪Ζ‬ڼڸڵ‪Ζ‬ڵ‬
‫‪￦‬ںںڸ‪Ζ‬ںڻڻ‪Ζ‬ڵ‬
‫‪￦ ￘³¹²¨­²«￦³ªª￦‬ڸڶڼ‪Ζ‬ںڼڻ‪Ζ‬ڵ‬
‫‪Interest‬‬
‫‪Income‬‬
‫‪￦‬‬
‫‪688,200‬‬
‫‪￦‬ڸںڴ‪Ζ‬ڸڼڹ‬
‫‪￦‬ڶڹڵ‪Ζ‬ڸڻڸ‬
‫‪￦‬ڴڹڴ‪Ζ‬ڵڹڷ‬
‫‪￦‬ںڻڵ‪Ζ‬ڷڵڶ‬
‫‪Collection‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬
‫‪Date‬‬
‫ڼڵڴڶ‪ϑ‬ڵڴ‪ϑ‬ڵڴ‬
‫‪￦‬ڼڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‬
‫‪￦‬ڽڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‬
‫ڴڶڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‬
‫‪￦‬ڵڶڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‬
‫‪￦‬ڶڶڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڴڸ‪Ζ‬ڹ‬
‫‪￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڹڵڻ‪Ζ‬ڷ‬
‫ڴڴڴ‪Ζ‬ڴڴڶ‬
‫ڴڴڴ‪Ζ‬ڹڼڸ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڶڷ‬
‫‪￦‬ڹڼڼ‪Ζ‬ڸڼڴ‪Ζ‬ڷڵ‬
‫‪￦‬ڹڵڵ‪Ζ‬ڹںڵ‪Ζ‬ڽڵ‬
‫ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڼڸ‪Ζ‬ڵ‬
‫‪￦‬ڹڵڵ‪Ζ‬ڴڹڵ‪Ζ‬ڻڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڸ‬
‫ڴڴڴ‪Ζ‬ڹڼڶ‬
‫‪Question No. 3‬‬
‫‪￙¥°©·￦‬‬
‫‪ￒ©··Ό￦ￔ©¸￦§³·¸￦‬‬
‫‪￦￦￦￉³·¸￦³ª￦«³³¨·￦·³°¨￦‬‬
‫‪￦￦￦ￒ©··Ό￦ￖￜ￦³ª￦ￛ￘ￜ￦‬‬
‫‪ￏ²­¸­¥°￦¨­¶©§¸￦§³·¸￦‬‬
‫¸­‪·￦´¶³ª‬ك¶©‪ￊ©¥°‬‬
‫‪￙¥°©·￦‬‬
‫‪ￒ©··Ό￦￉³·¸￦³ª￦«³³¨·￦·³°¨￦‬‬
‫‪ￍ¶³··￦´¶³ª­¸￦Ϯ´©¶￦¶©§³¶¨ϯ￦‬‬
‫‪ￓϯ￦‬ڸ‪ￓ￦ ￦‬ڹ‪Κ‬ڻ‪ￒ©··Ό￦ￍ¶³··￦´¶³ª­¸￦¶©´³¶¸©¨￦Ϯ‬‬
‫‪ￇ¨¨Ό￦￉³¶¶©§¸￦«¶³··￦´¶³ª­¸￦ª¶³±￦°©¥·©￦‬‬
‫‪ￍ¶³··￦´¶³ª­¸￦Ϯ¥¨®¹·¸©¨ϯ￦ ￦‬‬
‫‪(C)￦‬‬
‫‪Question No. 4‬‬
‫‪318‬‬
Chapter 30
Employee Benefits
￈©«Κ￦￈¥°¥²§©
ￇ§¸¹¥°￦¶©¸¹¶²￦
￉³²¸¶­¦¹¸­³²￦
￦￦
EMPLOYEE BENEFIT
Fair value of plan assets
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ ￈©²©ª­¸·￦´¥­¨
‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڽں‬Ζ‫ڴڴڴ‬￦ ￋ²¨￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڸڽ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڸڽ‬Ζ‫ڴڴڴ‬￦ ￦￦
￦
￈©²©ª­¸·￦´¥­¨￦
ￋ²¨￦
ￊ©§Κ￦­²￦ￊ￈ￕ
￦￦
Defined benefit obligation
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ںڽڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ںڽ‬Ζ‫ڴڴڴ‬
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ںڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ںڸڶ‬Ζ‫ڴڴڴ‬￦
￈©«Κ￦￈¥°¥²§©￦
￉¹¶¶©²¸￦·©¶º￦§³·¸￦
ￏ²¸©¶©·¸￦§³·¸￦
ￏ²§Κ￦­²￦ￊ￈ￕ￦
ￖ¥·¸￦·©¶º­§©￦§³·¸￦
￦￦
￦
Benefit Cost-P&L
￉¹¶¶©²¸￦·©¶º­§©￦§³·¸￦
ￖ¥·¸￦·©¶º­§©￦§³·¸￦
ￏ²¸©¶©·¸￦©¼´Οￊ￈ￕ￦
ￒ³··￦³²￦·©¸¸°©±©²¸￦
ￏ²¸©¶©·¸￦©¼´©²·©Οￋￇ￉￦
￦￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ںڽ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
‫ںڽڽ‬Ζ‫ڴڴڴ‬￦
ￏ²¸©¶©·¸￦
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Question No. 5
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ￋￇ￉Οￕ￉ￏ￦
ￔ©¸￦¶©±©¥·¹¶©±©²¸￦«¥­²￦ ￦ￕ￉ￏ￦ (D)￦
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319
‫ڵ‬Ζ‫ڴڽں‬Ζ‫ڴڴڴ‬
‫ڵ‬Ζ‫ںڽڽ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ںڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڷ‬Ζ‫ڴڴڴ‬
Ϯ‫ڴںڶ‬Ζ‫ڴڴڴ‬ϯ
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ο￦
Ϯ‫ڴڵڶ‬Ζ‫ڴڴڴ‬ϯ
Chapter 30
Employee Benefits
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SUMMARY OF ANSWERS:
1. A 2. A 3. B 4.
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Ο
Ο￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
‫ںڴڵ‬Ζ‫ڴڴڴ‬￦
5.
D
320
CHAPTER 32
CHAPTER 31:
￦
PROBLEM 32-1
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Question No. 1
(A)
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ￕ¶¨­²¥¶½￦￙¬¥¶©·￦­··¹©¨￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڹں‬Ζ‫ڴڴڴ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
Question No. 2
(B)
ￇ¹¸¬³¶­¾©¨￦´¶©ª©¶©²§©￦·¬¥¶©·￦¥¸￦ￖ‫ڴڹ‬￦´¥¶￦º¥°¹©￦￦
ￒ©··Ό￦ￛ²­··¹©¨￦´¶©ª©¶©²§©￦·¬¥¶©·￦￦
ￖ¶©ª©¶©²§©￦￙¬¥¶©·￦­··¹©¨￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹں‬Ζ‫ڴڴڴ‬￦
Question No. 3
(D)
￙¬¥¶©￦￦ￖ¶©±­¹±￦³²￦³¶¨­²¥¶½￦·¬¥¶©·￦
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‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڹں‬Ζ‫ڴڴڴ‬￦
Question No. 4
(D)
ￕ¶¨­²¥¶½￦￙¬¥¶©·￦­··¹©¨￦
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‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڹں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڹں‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڹڻڴ‬Ζ‫ڴڴڴ‬￦
Question No. 5
(C)
ￖ¶©ª©¶©²§©￦￙¬¥¶©·￦­··¹©¨￦
￙¹¦·§¶­¦©¨￦ￖ¶©ª©¶©²§©￦·¬¥¶©·￦
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‫ڴڹں‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴںڻ‬Ζ‫ڴڴڴ‬￦
321
CHAPTER 32
Question No. 6
(D)
￉³²¸¶­¦¹¸©¨￦￉¥´­¸¥°￦
ￇ§§¹±¹°¥¸©¨￦´¶³ª­¸·￦ ￦¹²¥´´¶³´¶­¥¸©¨￦
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￘©·©¶º©￦ª³¶￦¦³²¨￦·­²¯­²«￦ª¹²¨￦
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ￚ³¸¥°￦￙¬¥¶©¬³°¨©¶·‫ك‬￦ￋµ¹­¸½￦
SUMMARY OF ANSWERS:
1. A
2. B
3. D
4.
D
5.
C
‫ڶ‬Ζ‫ڹڻڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڹڷڴ‬Ζ‫ڴڴڴ‬￦
6.
D
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PROBLEM 32-2
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‫ڵ‬Κ￦
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￉¥·¬￦Ϯ‫ڶ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڴڶ‬ϯ￦￦
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To record share issuance at a premium
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‫ڶ‬Κ￦
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To record share issuance at a discount
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
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‫ڴڹ‬Ζ‫ڴڴڴ‬￦
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‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
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‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
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‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
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‫ڴں‬Ζ‫ڴڴڴ‬￦
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‫ڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
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PROBLEM 32-3
￦
‫ڵ‬Κ￦ ￓ¥§¬­²©¶½￦￦
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￦￦￦￦￙¬¥¶©￦§¥´­¸¥°￦Ϯ‫ڶ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڶ‬ϯ
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To record share issuance for machinery
‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
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￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦ ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
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‫ڶ‬Κ￦ ￖ¥¸©²¸￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڹڶ‬ϯ
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To record share issuance for patent
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￦
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‫ڹڶ‬Ζ‫ڴڴڴ‬￦
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￦￦￦￦￙¬¥¶©￦§¥´­¸¥°￦Ϯ‫ڴڴڸ‬￦¼￦ￖ‫ڴڶ‬ϯ￦
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￦￦￦￦￙¬¥¶©￦´¶©±­¹±￦
To record share issuance for organization services.
￦
322
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڼ‬Ζ‫ڴڴڴ‬￦
‫ڶڹ‬Ζ‫ڴڴڴ‬￦
CHAPTER 32
PROBLEM 32-4
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ￒ³¥²·￦´¥½¥¦°©￦ ¦¥²¯
ￒ³··￦³²￦·©¸¸°©±©²¸￦³²￦°­¥¦­°­¸½￦
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￦￦￦￦￙¬¥¶©￦´¶©±­¹±ЄЄ
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To record issuance of shares for liability
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڽڷ‬Ζ‫ڴڴڴ‬￦
￦ ￦
￦
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‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
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ￒ©··Ό￦ￚ³¸¥°￦´¥¶￦³¶￦·¸¥¸©¨￦º¥°¹©￦³ª￦©µ¹­¸½￦­··¹©¨￦Ϯ‫ڷ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڶ‬ϯ￦
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‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڽڷ‬Ζ‫ڴڴڴ‬￦
PROBLEM 32-5
￦
‫ڵ‬Κ￦
￦
￦
￉¥·¬￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڶڶ‬ϯ
￦￦￦￦ￖ¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڴڶ‬ϯ￦
￦￦￦￦￙¬¥¶©￦´¶©±­¹±Ο´¶©ªΚ￦·¬¥¶©￦
To record issuance of preference shares
￦
￦
‫ڶ‬Κ￦
￦
￦
￉¥·¬￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڶڵ‬ϯ￦
￦￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڹ‬ϯ￦
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To record issuance of ordinary shares
‫ڴڼڼ‬Ζ‫ڴڴڴ‬
￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 32-6
￦
Allocation of the lump-sum
price:
ￖ¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬￦¼￦
ￖ‫ڴڶڶ‬ϯ￦
ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڶڵ‬ϯ￦
ￚ³¸¥°￦
Total Fair
value Fraction
‫ڴڼڼ‬Ζ‫ڴڴڴ‬￦ ‫ڼڼ‬ϑ‫ڴڴڵ‬￦
Allocated
proceeds
‫ڵ‬Ζ‫ںڹڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦ ‫ڶڵ‬ϑ‫ڴڴڵ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦
￦￦￦‫ڸڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
ￚ¬©￦¸¶¥²·¥§¸­³²￦»­°°￦¸¬©²￦¦©￦¶©§³¶¨©¨￦¥·￦ª³°°³»·Ό
￉¥·¬￦￦
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦ￖ¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڴڶ‬ϯ￦
￦
￦￦￦￦￙¬¥¶©￦´¶©±­¹±Ο´¶©ª©¶©²§©￦·¬¥¶©￦Ϯ‫ڵ‬Ζ‫ںڹڴ‬Ζ‫ڴڴڴ‬Ο‫ڴڴڼ‬Ζ‫ڴڴڴ‬ϯ￦￦
￦￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڴڵ‬ϯ￦
￦
￦￦￦￦￙¬¥¶©￦´¶©±­¹±￦Ο￦³¶¨­²¥¶½￦·¬¥¶©￦Ϯ‫ڸڸڵ‬Ζ‫ڴڴڴ‬Ο‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦￦
323
￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ںڹڶ‬Ζ‫ڴڴڴ‬
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڸڸ‬Ζ‫ڴڴڴ‬￦
CHAPTER 32
PROBLEM 32-7￦
￦
ￇ°°³§¥¸­³²￦³ª￦¸¬©￦°¹±´Ο·¹±￦´¶­§©Ό￦
ￚ³¸¥°￦´¶³§©©¨·￦
ￒ©··Ό￦ￚ³¸¥°￦ª¥­¶￦º¥°¹©￦³ª￦´¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڶڶ‬ϯ￦
ￇ±³¹²¸￦¥°°³§¥¸©¨￦¸³￦¸¬©￦³¶¨­²¥¶½￦·¬¥¶©·￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڴڼڼ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
￦
ￚ¬©￦¸¶¥²·¥§¸­³²￦»­°°￦¸¬©²￦¦©￦¶©§³¶¨©¨￦¥·￦ª³°°³»·Ό
￉¥·¬￦￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦￦￦￦ￖ¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڴڶ‬ϯ￦
￦
￦￦￦￦￙¬¥¶©￦´¶©±­¹±Ο´¶©ª©¶©²§©￦·¬¥¶©￦Ϯ‫ڴڼڼ‬Ζ‫ڴڴڴ‬Ο‫ڴڴڼ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڴڵ‬ϯ￦
￦
￦￦￦￦￙¬¥¶©￦´¶©±­¹±Ο³¶¨­²¥¶½￦·¬¥¶©￦Ϯ‫ڴڶڷ‬Ζ‫ڴڴڴ‬Ο‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦￦
￦
To record issuance of preference and ordinary shares
￦
￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
PROBLEM 32-8￦
￦
‫ڵ‬Κ￦ ￙¹¦·§¶­´¸­³²￦¶©§©­º¥¦°©￦Ϯ‫ڻ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڴڻ‬ϯ￦￦
￦
￦￦￦￦￙¹¦·§¶­¦©¨￦·¬¥¶©￦§¥´­¸¥°￦Ϯ‫ڻ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڴڹ‬ϯ￦
￦
￦￦￦￦￙¬¥¶©￦´¶©±­¹±￦
To record subscriptions of share capital
‫ڹڶڹ‬Ζ‫ڴڴڴ‬￦
￦
￦ ‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
￦ ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڶ‬Κ￦ ￉¥·¬￦Ϯ‫ڹڶڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦
￦
￦￦￦￦￙¹¦·§¶­´¸­³²￦¶©§©­º¥¦°©
To record cash collection
‫ڻڹڵ‬Ζ‫ڴڴڹ‬￦
￦
￦ ‫ڻڹڵ‬Ζ‫ڴڴڹ‬￦
￦
￦
￦
￦
‫ڷ‬Κ￦ ￉¥·¬￦Ϯ‫ڹڶڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڻ‬ϯ￦
￦
￦￦￦￦￙¹¦·§¶­´¸­³²￦¶©§©­º¥¦°©
To record cash collection
‫ڻںڷ‬Ζ‫ڴڴڹ‬￦ ￦
￦
‫ڻںڷ‬Ζ‫ڴڴڹ‬
￦
￦
￦
￦
￦
￙¹¦·§¶­¦©¨￦·¬¥¶©￦§¥´­¸¥°￦
￦￦￦￙¬¥¶©￦￉¥´­¸¥°￦Ϯ‫ڻ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڴڹ‬ϯ
To record issuance of share certificate
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
￦
￦ ‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 32-9￦
￦
‫ڵ‬Κ￦ ￙¹¦·§¶­´¸­³²￦¶©§©­º¥¦°©￦Ϯ‫ڻ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڴڻ‬ϯ￦￦
￦
￦￦￦￦￙¹¦·§¶­¦©¨￦·¬¥¶©￦§¥´­¸¥°￦Ϯ‫ڻ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڴڹ‬ϯ￦
￦
￦￦￦￦￙¬¥¶©￦´¶©±­¹±￦
To record subscriptions of share capital
‫ڹڶڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڻڹڵ‬Ζ‫ڴڴڹ‬￦
￦
￦
‫ڻڹڵ‬Ζ‫ڴڴڹ‬￦
￦
‫ڶ‬Κ￦ ￉¥·¬￦Ϯ‫ڹڶڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦
￦
￦￦￦￦￙¹¦·§¶­´¸­³²￦¶©§©­º¥¦°©￦
To record cash collection
￦
￦
￦
‫ڷ‬Κ￦
￦
￦
￦
￙¹¦·§¶­¦©¨￦³¶¨­²¥¶½￦·¬¥¶©·￦
￙¬¥¶©￦´¶©±­¹±Ο³¶¨­²¥¶½￦·¬¥¶©￦￦
￦￦￦￦￙¹¦·§¶­´¸­³²·￦¶©§©­º¥¦°©￦Ϯ‫ڹڶڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڻ‬ϯ
￦￦￦￦￙¬¥¶©￦´¶©±­¹±￦ª³¶ª©­¸©¨￦¨³»²Ο´¥½±©²¸￦
324
￦
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڻںڷ‬Ζ‫ڴڴڹ‬￦
‫ڻڹڵ‬Ζ‫ڴڴڹ‬￦
CHAPTER 32
PROBLEM 32-10
Journal entries to record the transactions would be:
‫ڵ‬Κ￦ ￙¹¦·§¶­´¸­³²￦¶©§©­º¥¦°©￦Ϯ‫ڻ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڴڻ‬ϯ￦￦
￦
￦￦￦￦￙¹¦·§¶­¦©¨￦·¬¥¶©￦§¥´­¸¥°￦Ϯ‫ڻ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڴڹ‬ϯ￦
￦
￦￦￦￦￙¬¥¶©￦´¶©±­¹±￦
To record subscriptions of share capital
￦
‫ڹڶڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڶ‬Κ￦ ￉¥·¬￦Ϯ‫ڹڶڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦
￦
￦￦￦￦￙¹¦·§¶­´¸­³²￦¶©§©­º¥¦°©
To record cash collection
‫ڻڹڵ‬Ζ‫ڴڴڹ‬￦
￦
￦
‫ڻڹڵ‬Ζ‫ڴڴڹ‬￦
￦
ￚ³￦¶©§³¶¨￦¸¬©￦©¼´©²·©·￦­²§¹¶¶©¨￦¶©°¥¸©¨￦¸³￦¸¬©￦¥¹§¸­³²￦
￘©§©­º¥¦°©￦ª¶³±￦¬­«¬©·¸￦¦­¨¨©¶￦
ￖ￦ ‫ڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￉¥·¬￦
￦
￦
ￖ￦ ‫ڹڵ‬Ζ‫ڴڴڴ‬￦
￦
ￚ³￦¶©§³¶¨￦¸¬©￦§³°°©§¸­³²￦ª¶³±￦¬­«¬©·¸￦¦­¨¨©¶￦
￉¥·¬￦
￦
￦
￙¹¦·§¶­´¸­³²￦¶©§©­º¥¦°©￦
￦
￘©§©­º¥¦°©￦ª¶³±￦¬­«¬©·¸￦¦­¨¨©¶￦
￦
￦
￦
‫ڶڼڷ‬Ζ‫ڴڴڹ‬￦
￦
￦
‫ڻںڷ‬Ζ‫ڴڴڹ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
￦
ￚ³￦¶©§³¶¨￦¸¬©￦­··¹¥²§©￦³ª￦·¬¥¶©￦§¥´­¸¥°￦
￦
￙¹¦·§¶­¦©¨￦·¬¥¶©￦§¥´­¸¥°￦Ϯ‫ڻ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڴڹ‬ϯ￦ ￦
￦
￦
￙¬¥¶©￦§¥´­¸¥°￦
￦
￦
PROBLEM 32-11
‫ڵ‬Κ￦ ￙¹¦·§¶­´¸­³²￦¶©§©­º¥¦°©￦Ϯ‫ڻ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڴڻ‬ϯ￦￦
￦
￦￦￦￦￙¹¦·§¶­¦©¨￦·¬¥¶©￦§¥´­¸¥°￦Ϯ‫ڻ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڴڹ‬ϯ￦
￦
￦￦￦￦￙¬¥¶©￦´¶©±­¹±￦
To record subscriptions of share capital
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڹڶڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڻڹڵ‬Ζ‫ڴڴڹ‬￦
￦
￦
‫ڻڹڵ‬Ζ‫ڴڴڹ‬￦
￦
‫ڶ‬Κ￦ ￉¥·¬￦Ϯ‫ڹڶڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬ϯ￦
￦
￦￦￦￦￙¹¦·§¶­´¸­³²￦¶©§©­º¥¦°©￦
To record cash collection
￦
￦
￦
￦
ￚ³￦¶©§³¶¨￦¸¬©￦©¼´©²·©·￦­²§¹¶¶©¨￦¶©°¥¸©¨￦¸³￦¸¬©￦¥¹§¸­³²￦
￘©§©­º¥¦°©￦ª¶³±￦¬­«¬©·¸￦¦­¨¨©¶￦
ￖ￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￉¥·¬￦
ￖ￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
￦
ￚ¶©¥·¹¶½￦·¬¥¶©·￦
￦
￦
￙¹¦·§¶­´¸­³²￦¶©§©­º¥¦°©￦
￦
￘©§©­º¥¦°©￦ª¶³±￦¬­«¬©·¸￦¦­¨¨©¶￦
￦
‫ڶڼڷ‬Ζ‫ڴڴڹ‬￦
￦
￦
‫ڻںڷ‬Ζ‫ڴڴڹ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
ￚ³￦¶©§³¶¨￦¸¬©￦­··¹¥²§©￦³ª￦·¬¥¶©￦§¥´­¸¥°￦
￙¹¦·§¶­¦©¨￦·¬¥¶©￦§¥´­¸¥°￦Ϯ‫ڻ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڴڹ‬ϯ￦
￦
￙¬¥¶©￦§¥´­¸¥°￦
325
‫ڹڻڷ‬Ζ‫ڴڴڴ‬￦
‫‪CHAPTER 32‬‬
‫‪PROBLEM 32-12￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڶڵ ‪￦‬‬
‫ڴڴڴ‪Ζ‬ڹڶڵ‬
‫‪ϯ‬ڹڶ‪￦¼￦‬ڴڴڴ‪Ζ‬ڹ‪ϯ￦ ￚ¶©¥·¹¶½￦·¬¥¶©·￦Ϯ‬ڵ‬
‫‪￦‬‬
‫‪￦￦￉¥·¬￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴں‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڶ‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ںڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪ϯ‬ڴڷ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڶ‪ϯ￦ ￉¥·¬￦Ϯ‬ڶ‬
‫‪￦‬‬
‫‪ϯ￦‬ڹڶ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڶ‪￦￦￦￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￦‬‬
‫‪￦￦￦￦￙¬¥¶©￦´¶©±­¹±Οￚ¶©¥·¹¶½￦·¬¥¶©·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ںڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڵ‪ϯ￦ ￉¥·¬￦Ϯ‬ڷ‬
‫‪￦‬‬
‫‪￙¬¥¶©￦´¶©±­¹±Οￚ¶©¥·¹¶½￦·¬¥¶©·￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڹڶ‪￦¼￦‬ڴڴڴ‪Ζ‬ڵ‪￦￦￦￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڸڶ‬
‫‪￦‬ڴڴڼ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڶ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￋµ¹­´±©²¸￦‬‬
‫‪ϯ￦‬ڹڶ‪￦¼￦‬ڴڴڼ‪￦￦￦￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￦￦￦￦￙¬¥¶©￦´¶©±­¹±Οￚ¶©¥·¹¶½￦·¬¥¶©·￦‬‬
‫‪ϯ‬ڴڶ‪￦¼￦‬ڴڴڶ‪Ζ‬ڵ‪ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڵ‪ϯ￦¼￦‬ڴڴڴ‪Ζ‬ڴڸ‪ϑ‬ڴڴڴ‪Ζ‬ڴںڵ‪￙¬¥¶©￦´¶©±­¹±￦Ϯ‬‬
‫‪￙¬¥¶©￦´¶©±­¹±Οￚ¶©¥·¹¶½￦·¬¥¶©·￦￦‬‬
‫‪ϯ￦‬ڹڶ‪￦¼￦ￖ‬ڴڴڶ‪Ζ‬ڵ‪￦￦￦￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪ϯ￦‬ڸ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڹ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪￦·¬¥¶©·￦ª¶³±￦¥￦‬ڴڴڴ‪Ζ‬ڸ‪ϯ￦ ￓ©±³￦©²¸¶½Ό￦￘©§©­º©¨￦‬ں‬
‫‪·¸³§¯¬³°¨©¶￦¥·￦¥￦¨³²¥¸­³²Κ￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڸ‪￦¼￦‬ڴڴڴ‪Ζ‬ڶ‪￉¥·¬￦Ϯ‬‬
‫‪￦‬‬
‫‪￦￦￦￦ￊ³²¥¸©¨￦§¥´­¸¥°￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڼ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‬
‫‪ϯ￦ ￒ¥²¨￦‬ڻ‬
‫‪￦‬‬
‫‪￦￦￦￦ￊ³²¥¸©¨￦§¥´­¸¥°‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￊ³²¥¸©¨￦§¥´­¸¥°￦‬‬
‫‪￦￦￦￦￉¥·¬￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪ϯ‬ڴڹ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڶ‪¥Κ￦ ￖ¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‬‬
‫‪￦‬‬
‫‪￙¬¥¶©￦ￖ¶©±­¹±￦³²￦ￖ¶©ª©¶©²§©￦·¬¥¶©·￦‬‬
‫‪σ￦‬ڴڴڴ‪Ζ‬ڶ‪ϯ￦¼￦‬ڴڴڴ‪Ζ‬ڴڸ‪ϑ‬ڴڴڴ‪Ζ‬ڴڴڶ‪σϮ‬‬
‫‪￦‬‬
‫‪ￇ§§¹±¹°¥¸©¨￦´¶³ª­¸·￦(balancing figure)￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڻ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڶ‪￦￦￦￦￉¥·¬￦Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￖ¶©ª©¶©²§©￦·¬¥¶©·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￙¬¥¶©￦ￖ¶©±­¹±￦³²￦ￖ¶©ª©¶©²§©￦·¬¥¶©·￦‬‬
‫ڴڴڴ‪Ζ‬ڴڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڶ‪￦¼￦‬ڴڸ‪￦￦￦￦￉¥·¬￦Ϯ‬‬
‫‪￦‬‬
‫‪￦￦￦￦￙¬¥¶©￦´¶©±­¹±￦¶©¸­¶©±©²¸￦³ª￦·¬¥¶©·￦(balancing figure)￦‬‬
‫‪¦Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 32-13￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڵ ‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪326‬‬
‫‪CHAPTER 32‬‬
‫‪PROBLEM 32-14￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڻ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪ϯ‬ڴڹ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڶ‪ϯ￦ ￖ¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‬ڵ‬
‫‪￦‬‬
‫‪￙¬¥¶©￦ￖ¶©±­¹±￦³²￦ￖ¶©ª©¶©²§©￦·¬¥¶©·￦‬‬
‫‪σ￦‬ڴڴڴ‪Ζ‬ڶ‪ϯ￦¼￦‬ڴڴڴ‪Ζ‬ڴڸ‪ϑ‬ڴڴڴ‪Ζ‬ڴڴڶ‪σϮ‬‬
‫‪￦‬‬
‫‪ϯ‬ڴڶ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڶ‪￦￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￦‬‬
‫‪￦￦￦￦￙¬¥¶©￦´¶©±­¹±Ο³¶¨­²¥¶½￦·¬¥¶©·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڹ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڶ‪ϯ￦ ￖ¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‬ڶ‬
‫‪￦‬‬
‫‪￙¬¥¶©￦ￖ¶©±­¹±￦³²￦ￖ¶©ª©¶©²§©￦·¬¥¶©·￦‬‬
‫‪σ￦‬ڴڴڴ‪Ζ‬ڶ‪ϯ￦¼￦‬ڴڴڴ‪Ζ‬ڴڸ‪ϑ‬ڴڴڴ‪Ζ‬ڴڴڶ‪σϮ‬‬
‫‪￦‬‬
‫‪ￇ§§¹±¹°¥¸©¨￦´¶³ª­¸·￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڶ‪￦¼￦ￖ‬ڵ‪ϑ‬ڷ‪￦¼￦‬ڴڴڴ‪Ζ‬ڶ‪￦￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪PROBLEM 32-15￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڽ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪ϯ￦‬ڴڸ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڴڷ‪ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￙¬¥¶©￦ￖ¶©±­¹±￦³²￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦‬‬
‫‪ϯ‬ڴڷ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڴڷ‪￦￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￦￦￦￦￙¬¥¶©￦´¶©±­¹±Ο¶©§¥´­¸¥°­¾¥¸­³²￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڸ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڴڷ‪ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￙¬¥¶©￦ￖ¶©±­¹±￦³²￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦‬‬
‫‪ￇ§§¹±¹°¥¸©¨￦´¶³ª­¸·￦‬‬
‫‪ϯ￦‬ڴں‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڴڷ‪￦￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪¦Κ￦‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪￦‬‬
‫‪¥Κ￦‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ‬ڴڴڴ‪Ζ‬ڴڷ‪ϯ￦¼￦‬ڹڷ‪Οￖ‬ڴڸ‪ￕ¶¨­²¥¶½￦·¬¥¶©·￦ϮϮￖ‬‬
‫‪￦￦￦￦￙¬¥¶©￦´¶©±­¹±Ο¶©§¥´­¸¥°­¾¥¸­³²￦‬‬
‫‪Κ￦‬ڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪After‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‬
‫‪Multiply by‬‬
‫‪￦‬ڵ‪ϑ‬ڸ‬
‫‪￦‬ڵ‪ϑ‬ڸ‬
‫‪￦‬ڵ‪ϑ‬ڸ‬
‫‪￦‬ڵ‪ϑ‬ڸ‬
‫‪￦‬ڵ‪ϑ‬ڸ‬
‫‪Before‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦‬‬
‫ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪After‬‬
‫‪￦‬ڴڵ‪ￖ‬‬
‫‪multiply by‬‬
‫‪￦‬ڎ‬
‫‪Before‬‬
‫‪￦‬ڴڸ‪ￖ‬‬
‫‪Κ￦￦￙¬¥¶©￦·´°­¸￦‬ڷ‬
‫‪￦‬‬
‫‪ￕ¶¨­²¥¶½￦￙¬¥¶©￦§¥´­¸¥°￦­··¹©¨￦‬‬
‫‪￙¹¦·§¶­¦©¨￦·¬¥¶©￦§¥´­¸¥°￦‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪ￒ©··Ό￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦‬‬
‫‪ￕ¹¸·¸¥²¨­²«￦·¬¥¶©·￦‬‬
‫‪￦‬‬
‫‪ￖ¥¶￦º¥°¹©￦´©¶￦·¬¥¶©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￙¥±©￦￙ￎￋ￦‬‬
‫‪￦‬‬
‫‪Memo entryΌ￦‬‬
‫‪￉¬¥²«©·Ό￦ ­²§¶©¥·©￦²¹±¦©¶￦³ª￦·¬¥¶©·￦ ￦‬‬
‫‪￦‬‬
‫‪￦ ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￊ©§¶©¥·©￦²¹±¦©¶￦­²￦ￖ¥¶￦º¥°¹©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪327‬‬
‫‪CHAPTER 32‬‬
‫‪￦‬‬
‫‪PROBLEM 32-16‬‬
‫‪Κ￦‬ڵ‬
‫‪￦·¸³§¯￦¶­«¬¸￦¸³￦‬ڴڴڴ‪Ζ‬ڴڷ‪ￓ©±³￦©²¸¶½Ό￦ￏ··¹©¨￦‬‬
‫‪©¼­·¸­²«￦·¬¥¶©¬³°¨©¶￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڶ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴں‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڶڸ‪￦¼￦ￖ‬ڶ‪￦¼￦‬ڴڴڴ‪Ζ‬ڹڵ‪￉¥·¬￦Ϯ‬‬
‫‪ϯ￦‬ڶڴ‪￦¼￦ￖ‬ڶ‪￦¼￦‬ڴڴڴ‪Ζ‬ڹڵ‪￦￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￦￦￦￦￙¬¥¶©￦ￖ¶©±­¹±￦‬‬
‫‪Κ￦‬ڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦³ª￦¸¬©￦·¸³§¯￦¶­«¬¸·￦‬ڴڴڴ‪Ζ‬ڹڵ‪ￓ©±³￦©²¸¶½Ό￦‬‬
‫‪»©¶©￦²³¸￦©¼©¶§­·©¨￦‬‬
‫‪Κ￦‬ڷ‬
‫‪PROBLEM 32-17￦‬‬
‫‪Allocated cost‬‬
‫‪Fraction‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڸڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽڼڵ‪￦￦‬‬
‫‪Є￦‬ڴڴڴ‪Ζ‬ڴڷں‬
‫‪￦‬ܫڴڻ‬
‫‪￦‬ܫڴڷ‬
‫‪￦‬‬
‫‪CASE NO. 1‬‬
‫‪Total Fair‬‬
‫‪value‬‬
‫‪ϯ‬ڴڻ‪￦¼￦ￖ‬ڴڴڶ‪Ζ‬ڸ‪ￖ¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‬‬
‫ڴڴڴ‪Ζ‬ڸڽڶ‬
‫‪ϯ￦‬ڴڷ‪￦¼￦ￖ‬ڴڴڶ‪Ζ‬ڸ‪￝¥¶¶¥²¸·￦Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڶڵ‪￦￦‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڸ‬
‫‪ϯ￦‬ڴڴڶ‪Ζ‬ڸ‪￦¼￦‬ڴڹڵ‪ЄϮ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڷڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽڼڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷں‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￉¥·¬￦‬‬
‫‪ϯ￦‬ڴڹ‪￦¼￦ￖ‬ڴڴڶ‪Ζ‬ڸ‪￦￦￦￦ￖ¶©ª©¶©²§©￦￙¬¥¶©￦§¥´­¸¥°￦Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڵڶ‪￦Ο‬ڴڴڴ‪Ζ‬ڵڸڸ‪￦￦￦￦￙¬¥¶©￦ￖ¶©±­¹±￦Ϯ‬‬
‫‪￦￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©￦»¥¶¶¥²¸·￦³¹¸·¸¥²¨­²«￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴں‪Ζ‬ڷڷ‬
‫‪￦‬ڴڴڼ‪Ζ‬ڸڼڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷں‬
‫ڴڴڴ‪Ζ‬ڸڽڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڷڷ‬
‫‪When the warrants are exercised:‬‬
‫‪ϯ￦‬ڴڸ‪￦¼￦ￖ‬ܫڴڼ‪￦¼￦‬ڴڴڵ‪Ζ‬ڶ‪￉¥·¬￦Ϯ‬‬
‫ڴڴڶ‪Ζ‬ڻں‬
‫‪￦‬ڴڴڶ‪Ζ‬ڵڹڵ ‪ϯ￦‬ܫڴڼ‪￦¼￦‬ڴڴڴ‪Ζ‬ڽڼڵ‪ￕ¶¨­²¥¶½￦·¬¥¶©￦»¥¶¶¥²¸·￦³¹¸·¸¥²¨­²«￦Ϯ‬‬
‫‪ϯ￦‬ڴڶ‪￦¼￦ￖ‬ܫڴڼ‪￦¼￦‬ڴڴڵ‪Ζ‬ڶ‪￦￦￦￦ￕ¶¨­²¥¶½￦￙¬¥¶©￦§¥´­¸¥°￦Ϯ‬‬
‫‪￦‬‬
‫‪￦￦￦￦￙¬¥¶©￦ￖ¶©±­¹±￦ ³¶¨­²¥¶½￦·¬¥¶©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪CASE NO. 2‬‬
‫‪ￚ³¸¥°￦´¶³§©©¨·￦‬‬
‫‪ϯ‬ڴڻ‪￦¼ ￖ‬ڴڴڶ‪Ζ‬ڸ‪ￒ©··Ό￦ￚ³¸¥°￦ª¥­¶￦º¥°¹©￦³ª￦¸¬©￦´¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‬‬
‫‪ￜ¥°¹©￦³ª￦¸¬©￦»¥¶¶¥²¸·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڷڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷں‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￉¥·¬￦‬‬
‫‪ϯ￦‬ڴڹ‪￦¼￦ￖ‬ڴڴڶ‪Ζ‬ڸ‪￦￦￦￦ￖ¶©ª©¶©²§©￦￙¬¥¶©￦§¥´­¸¥°￦Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڵڶ‪Ο‬ڴڴڴ‪Ζ‬ڸڽڶ‪￦￦￦￦￙¬¥¶©￦ￖ¶©±­¹±￦Ϯ‬‬
‫‪￦￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©￦»¥¶¶¥²¸·￦³¹¸·¸¥²¨­²«￦‬‬
‫‪￦‬‬
‫‪CASE NO. 3￦‬‬
‫‪￦‬ڴں‬
‫‪￦‬ڴڸ‬
‫‪￦‬ڴڶ‬
‫‪￦‬ڴڴڵ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڸ‬
‫‪ￖ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￖ￦‬‬
‫‪ￓ¥¶¯©¸￦º¥°¹©￦³ª￦³¶¨­²¥¶½￦·¬¥¶©·￦‬‬
‫‪ￒ©··Ό￦ￕ´¸­³²￦´¶­§©ϑ©¼©¶§­·©￦´¶­§©￦‬‬
‫‪ￏ²¸¶­²·­§￦º¥°¹©￦³ª￦»¥¶¶¥²¸￦‬‬
‫‪￦³ª￦³¶¨­²¥¶½￦·¬¥¶©·￦§°¥­±¥¦°©￦¹²¨©¶￦»¥¶¶¥²¸·￦‬ڃ‪ￓ¹°¸­´°½Ό￦‬‬
‫‪ￓ¥¶¯©¸￦º¥°¹©￦³ª￦·¬¥¶©￦»¥¶¶¥²¸·￦‬‬
‫‪￦‬‬
‫‪328‬‬
CHAPTER 32
ￚ³¸¥°￦´¶³§©©¨·￦
ￒ©··Ό￦ￜ¥°¹©￦³ª￦￙¬¥¶©￦»¥¶¶¥²¸·￦
ￜ¥°¹©￦¥··­«²©¨￦¸³￦ￖ¶©ª©¶©²§©￦￙¬¥¶©￦
‫ڴڷں‬Ζ‫ڴڴڴ‬￦
‫ڶڸ‬Ζ‫ڴڴڴ‬￦￦
‫ڼڼڹ‬Ζ‫ڴڴڴ‬￦
￦
￉¥·¬￦
￦￦￦￦ￖ¶©ª©¶©²§©￦￙¬¥¶©￦§¥´­¸¥°￦Ϯ‫ڸ‬Ζ‫ڴڴڶ‬￦¼￦ￖ‫ڴڹ‬ϯ￦
￦￦￦￦￙¬¥¶©￦ￖ¶©±­¹±￦Ϯ‫ڼڼڹ‬Ζ‫ڴڴڴ‬Ο‫ڴڵڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©￦»¥¶¶¥²¸·￦³¹¸·¸¥²¨­²«￦
‫ڴڷں‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
‫ڼڻڷ‬Ζ‫ڴڴڴ‬￦
‫ڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 32-18￦
￦
ￕ¶¨­²¥¶½￦·¬¥¶©·￦­··¹©¨￦
ￒ©··Ό￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦
ￕ¹¸·¸¥²¨­²«￦·¬¥¶©·￦
￦
￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬￦
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
￦
¥Κ￦
￦
￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ‫ڼڵ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڹ‬ϯ
￦￦￦￦ￊ­º­¨©²¨·￦´¥½¥¦°©￦
￦
￦
￦
¦Κ￦
ￔ³￦ª³¶±¥°￦¥§§³¹²¸­²«￦©²¸¶½￦
￦
￦
§Κ￦
￦￦
ￊ­º­¨©²¨·￦´¥½¥¦°©￦
￦￦￦￦￉¥·¬￦
￦
￦
￦
￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڽ‬Ζ‫ڴڴڴ‬￦
￦
PROBLEM 32-19 Cash dividends for Preference Shares-Semi-annual
Payment
￦
￐¹°½￦‫ڵ‬Ό￦￦￦￦￦￘©¸¥­²©¨￦ￋ¥¶²­²«·￦
‫ڼڶ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦ￊ­º­¨©²¨·￦ￖ¥½¥¦°©￦￦Ϯ‫ڼڶ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڶ‬￦¼￦‫ܫڴڵ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯ￦
‫ڼڶ‬Ζ‫ڴڴڴ‬￦
ￊ©§Κ￦‫ڵڷ‬Ό￦￦￘©¸¥­²©¨￦ￋ¥¶²­²«·￦
￦
￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦ￊ­º­¨©²¨·￦ￖ¥½¥¦°©￦Ϯ‫ڼڶ‬Ζ‫ڴڴڹ‬￦¼￦ￖ‫ڴڶ‬￦¼￦‫ܫڴڵ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯ ‫ڼڶ‬Ζ‫ڴڴڹ‬
￦
‫ڼڶ‬Ζ‫ڴڴڹ‬￦
￦
￉³±´¹¸¥¸­³²￦³ª￦³¹¸·¸¥²¨­²«￦·¬¥¶©·Ό￦
July 1
December 31
￦
ￖ¶©ª©¶©²§©￦·¬¥¶©·￦­··¹©¨￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦ ￖ¶©ª©¶©²§©￦·¬¥¶©·￦­··¹©¨￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦
ￒ©··Ό￦ ￚ¶©¥·¹¶½￦ ·¬¥¶©·￦ Ϯ‫ڶ‬Ζ‫ڴڴڴ‬Ο
‫ڶ‬Ζ‫ڴڴڴ‬￦ ‫ڴڴڹ‬ϯ￦
‫ڵ‬Ζ‫ڴڴڹ‬￦
ￕ¹¸·¸¥²¨­²«￦·¬¥¶©·￦
‫ڼڶ‬Ζ‫ ڴڴڴ‬ￕ¹¸·¸¥²¨­²«￦·¬¥¶©·￦
‫ڼڶ‬Ζ‫ڴڴڹ‬￦
￦
PROBLEM 32-20￦
￦
ￔ³ºΚ￦‫ڵ‬Ζ￦
‫ڻڵڴڶ‬￦
￘©¸¥­²©¨￦©¥¶²­²«·
￦￦￦￦ￊ­º­¨©²¨·￦´¥½¥¦°©￦
￦
￦
ￊ©§Κ￦‫ڵڷ‬Ζ￦￦
‫ڻڵڴڶ‬￦
￘©¸¥­²©¨￦©¥¶²­²«·￦
￦￦￦￦ￊ­º­¨©²¨·￦´¥½¥¦°©
￦
￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬
￦
￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڵڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڵڵ‬Ζ‫ڴڴڴ‬
￦
329
￦
‫‪CHAPTER 32‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵں‬
‫ڴڴڴ‪Ζ‬ڴڴڹ‬
‫ڴڴڴ‪Ζ‬ڴڵڵ‬
‫‪￦‬‬
‫‪￦‬ڵڷ‪ￌ¥­¶￦º¥°¹©Ζ￦ￊ©§Κ￦‬‬
‫©‪ￒ©··Ό￦ￖ¶©º­³¹·￦ￌ¥­¶￦º¥°¹‬‬
‫©‪ￏ²§¶©¥·©￦­²￦¨­º­¨©²¨·￦´¥½¥¦°‬‬
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‫‪￦‬‬
‫‪￦‬‬
‫‪ￊ­º­¨©²¨·￦´¥½¥¦°©￦￦‬‬
‫‪￦￦￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦‬‬
‫‪Ζ￦￦‬ڹڵ‪ￌ©¦Κ￦‬‬
‫‪￦‬ڼڵڴڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڹڵ‪ￌ¥­¶￦º¥°¹©Ζ￦ￌ©¦Κ￦‬‬
‫©‪ￒ©··Ό￦ￖ¶©º­³¹·￦ￌ¥­¶￦º¥°¹‬‬
‫‪ￊ©§¶©¥·©￦­²￦¨­º­¨©²¨·￦´¥½¥¦°©￦‬‬
‫‪￦‬‬
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‫‪￦‬‬
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‫‪ￊ­º­¨©²¨·￦´¥½¥¦°©￦‬‬
‫‪￦￦￦￦ￏ²º©²¸³¶½￦‬‬
‫‪￦￦￦￦ￍ¥­²￦³²￦¨­·¸¶­¦¹¸­³²￦Ο￦´¶³´Κ￦¨­º­¨©²¨·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦ￌ¥­¶￦‬ܥ‪￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦¨­º­¨©²¨￦´¥½¥¦°©￦‬‬
‫‪º¥°¹©￦‬‬
‫·¸©··‪ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦²³²§¥·¬￦¥‬‬
‫‪ￍ¥­²￦³²￦¨­·¸¶­¦¹¸­³²￦³ª￦´¶³´Κ￦ￊ­º­¨©²¨·￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڹ‬
‫ڴڴڴ‪Ζ‬ڴڵں‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڷ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڹ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڹ‬
‫ڴڴڴ‪Ζ‬ڴڹڹ‬
‫ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 32-21￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڹ‬
‫‪￦‬‬
‫‪ￋµ¹­´±©²¸Ο²³²§¹¶¶©²¸￦¥··©¸￦ª³¶￦‬‬
‫‪¨­·¸¶­¦¹¸­³²Є￦￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪￦ ￦ￖ‬ڴڴڴ‪Ζ‬ڴڹڹ‪ￏ±´¥­¶±©²¸￦°³··￦Ϯￖ‬‬
‫‪￦￦￦￦ￋµ¹­´±©²¸￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫·«‪￘©¸¥­²©¨￦©¥¶²­²‬‬
‫‪￦￦￦￦ￊ­º­¨©²¨·￦´¥½¥¦°©￦‬‬
‫‪Ζ￦￦‬ڵڷ‪ￊ©§Κ￦‬‬
‫‪￦‬ڻڵڴڶ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڵڷ‪ￌ¥­¶￦º¥°¹©Ζ￦ￊ©§Κ￦‬‬
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‫‪¨­·¸¶­¦¹¸­³²ЄЄ￦￦‬‬
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‫‪Ζ￦￦‬ڹڵ‪ￌ©¦Κ￦‬‬
‫‪￦‬ڼڵڴڶ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵں‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڷ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڹ‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڵ‬
‫·«‪￘©¸¥­²©¨￦©¥¶²­²‬‬
‫‪￦￦￦￦ￊ­º­¨©²¨·￦´¥½¥¦°©￦‬‬
‫‪Ζ￦‬ڵ‪ￔ³ºΚ￦‬‬
‫‪￦‬ڻڵڴڶ‪￦‬‬
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‫ڹڵ‪ￌ¥­¶￦º¥°¹©Ζ￦ￌ©¦Κ￦‬‬
‫‪ￒ©··Ό￦ￖ¶©º­³¹·￦ￌ¥­¶￦º¥°¹©￦‬‬
‫‪ￊ©§¶©¥·©￦­²￦¨­º­¨©²¨·￦´¥½¥¦°©￦‬‬
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‫‪ￊ­º­¨©²¨·￦´¥½¥¦°©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڹ‬
‫‪￦￦￦￦ￋµ¹­´±©²¸Ο²³²§¹¶¶©²¸￦¥··©¸￦ª³¶￦¨­·¸¶­¦¹¸­³²￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪330‬‬
CHAPTER 32
￦
￦￦￦￦ￍ¥­²￦³²￦¨­·¸¶­¦¹¸­³²￦³ª￦´¶³´Κ￦ￊ­º­¨©²¨·￦
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‫ڴڷ‬Ζ‫ڴڴڴ‬￦
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￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦¨­º­¨©²¨￦´¥½¥¦°©￦‫ܥ‬￦
ￌ¥­¶￦º¥°¹©￦
‫ڴڼڹ‬Ζ‫ڴڴڴ‬￦
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￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦³ª￦²³²§¥·¬￦¥··©¸·￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
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￦
ￍ¥­²￦³²￦¨­·¸¶­¦¹¸­³²￦³ª￦´¶³´Κ￦ￊ­º­¨©²¨·
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
ЄϮￒ³»©¶￦¦©¸»©©²￦ￖ‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦¥²¨￦ￖ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
ЄЄϮￖ‫ڴڵں‬Ζ‫ڴڴڴ‬￦ ±­²¹·￦ ￖ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦ ¦¹¸￦ ¸¬©￦ «¥­²￦ ·¬¥°°￦ ²³¸￦ ©¼§©©¨￦ ¸¬©￦ ¥±³¹²¸￦ ³ª￦
­±´¥­¶±©²¸￦°³··￦³ª￦ￖ‫ڴڹ‬Ζ‫ڴڴڴ‬Κ￦
￦
Alternative Computation:
*Computation of the impairment loss is as follows:
ￕ¶­«­²¥°￦§¥¶¶½­²«￦¥±³¹²¸￦
ￒ©··Ό￦ￒ³»©¶￦¦©¸»©©²￦¸¬©·©￦¸»³￦¥±³¹²¸·￦
￦￦￦ￌￜ￦ￒ©··￦￉³·¸￦ￚ³￦ￊ­·¸¶­¦¹¸©￦Ϯￌￜￒ￉ￚￊϯ￦
￦￦￦ￕ¶­«­²¥°￦§¥¶¶½­²«￦¥±³¹²¸￦
ￏ±´¥­¶±©²¸￦°³··￦
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‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
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‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
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￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
**Computation of the gain on reversal of the impairment loss is as follows:
ￒ³»©¶￦¦©¸»©©²￦·¹¦·©µ¹©²¸￦ￌￜￒￚ￉ￊ￦¥²¨￦³¶­«­²¥°￦§¥¶¶½­²«￦¥±³¹²¸￦
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￦￦￦ￕ¶­«­²¥°￦§¥¶¶½­²«￦¥±³¹²¸￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
￦￦￦ￌￜￒ￉ￚￊΖ￦ￊ©§Κ￦‫ڵڷ‬￦￦
‫ڴڵں‬Ζ‫ڴڴڴ‬￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦￦
￉¥¶¶½­²«￦¥±³¹²¸￦¥¸￦­²­¸­¥°￦¶©§³«²­¸­³²￦
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‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￦
ￍ¥­²￦³²￦¶©º©¶·¥°￦
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‫ڴڹ‬Ζ‫ڴڴڴ‬￦￦
￦
￦
PROBLEM 32-22 Cash and Noncash Alternative￦
￦
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￦
￘©¸¥­²©¨￦©¥¶²­²«·￦
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ￊ­º­¨©²¨·￦´¥½¥¦°©￦
ￖ￦ ‫ڵڼڵ‬Ζ‫ڴڴڼ‬￦
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‫ڵڼڵ‬Ζ‫ڴڴڼ‬￦
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￙¹´´³¶¸­²«￦§³±´¹¸¥¸­³²Ό￦
￉¥·¬￦¥°¸©¶²¥¸­º©￦Ϯ‫ڴڶ‬￦¼￦‫ܫڹڹ‬￦¼￦ￖ‫ڽ‬Ζ‫ڴڴڴ‬ϯ￦
ￔ³²Ο§¥·¬￦¥°¸©¶²¥¸­º©￦Ϯ‫ڴڶ‬￦¼￦‫ܫڹڸ‬￦¼￦ￖ‫ڽ‬Ζ‫ڴڴڶ‬ϯ￦
ￚ³¸¥°￦¨­º­¨©²¨·￦
ￖ￦
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ￖ￦
‫ڽڽ‬Ζ‫ڴڴڴ‬￦
‫ڶڼ‬Ζ‫ڴڴڼ‬￦
‫ڵڼڵ‬Ζ‫ڴڴڼ‬￦
￦
Date of payment:
ￏª￦¸¬©￦·¬¥¶©¬³°¨©¶·￦³´¸©¨￦¸³￦¶©§©­º©￦§¥·¬Ζ￦¸¬©￦®³¹¶²¥°￦©²¸¶½￦­·Ό￦
¥Κ￦
ￊ­º­¨©²¨·￦´¥½¥¦°©￦
‫ڵڼڵ‬Ζ‫ڴڴڼ‬￦
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￦￦￦￦￉¥·¬￦Ϯ‫ڴڶ‬￦￞￦‫ڽ‬Ζ‫ڴڴڴ‬ϯ￦
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‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڼ‬￦
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ￏª￦¸¬©￦·¬¥¶©¬³°¨©¶·￦³´¸©¨￦¸³￦¶©§©­º©￦²³²§¥·¬Ζ￦¸¬©￦®³¹¶²¥°￦©²¸¶½￦­·Ό￦
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‫ڶ‬Ζ‫ڴڴڶ‬￦
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￦￦￦￦ￔ³²§¥·¬￦Ϯ‫ڴڶ‬￦¼￦‫ڽ‬Ζ‫ڴڴڶ‬ϯ￦
￦
￦
￦
331
￦
￦
‫ڸڼڵ‬Ζ‫ڴڴڴ‬￦
CHAPTER 32
PROBLEM 32-23 Share Dividends: Small, Large and Treasury Shares
￦
Computation of outstanding shares:
ￕ¶¨­²¥¶½￦·¬¥¶©·￦­··¹©¨￦
ￒ©··Ό￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦
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‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
￦
‫ڵ‬ϯ￦
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ￇ§§¹±¹°¥¸©¨￦ￖ¶³ª­¸·￦￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦￦￦σϮ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڵ‬￦¼￦ￖ‫ڴڽ‬σ￦
￦￦￦￦￙¬¥¶©￦¨­º­¨©²¨·￦´¥½¥¦°©￦σϮ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڵ‬￦¼￦ￖ‫ڴڸ‬σ￦
￦￦￦￦￙¬¥¶©￦´¶©±­¹±￦³²￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦
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‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
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‫ڶ‬ϯ￦
ￇ§§¹±¹°¥¸©¨￦ￖ¶³ª­¸·￦￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
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￦￦￦σϮ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڶ‬￦¼￦ￖ‫ڴڸ‬σ￦
￦￦￦￦￙¬¥¶©￦¨­º­¨©²¨·￦´¥½¥¦°©￦σϮ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڶ‬￦¼￦ￖ‫ڴڸ‬σ
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬
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‫ڷ‬ϯ￦
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ￇ§§¹±¹°¥¸©¨￦ￖ¶³ª­¸·￦￦
￦￦￦σϮ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ڵ‬ϑ‫ڴڴڵ‬￦¼￦ￖ‫ڴڹ‬σ￦
￦￦￦￙¬¥¶©￦¨­º­¨©²¨·￦´¥½¥¦°©Οￖ￙￦σϮ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦¼￦
‫ڵ‬ϑ‫ڴڴڵ‬￦¼￦ￖ‫ڴڸ‬σ￦
￦￦￦￙¬¥¶©￦ￖ¶©±­¹±Οￖ￙￦
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‫ڸ‬ϯ￦
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￉¥´­¸¥°￦ￒ­µ¹­¨¥¸©¨￦Ϯￖ‫ڴڵ‬￦¼￦‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦·¬¥¶©·ϯ
￦￦￦￦￉¥·¬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
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‫ڹ‬ϯ￦
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ￇ§§¹±¹°¥¸©¨￦ￖ¶³ª­¸·￦
￦￦￦￦ￚ¶©¥·¹¶½￦·¬¥¶©·
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‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
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‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 32-24 Fractional Share rights
￦
‫ڵ‬Κ
￦
￦
ￊ¥¸©￦³ª￦¨©§°¥¶¥¸­³²￦³ª￦·¬¥¶©￦¨­º­¨©²¨·￦
￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڷ‬￦¼￦ ‫ڴڹ‬ϯ￦
￦
￙¬¥¶©￦¨­º­¨©²¨·￦´¥½¥¦°©￦￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڶ‬Κ
￦
￦
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ￏ··¹¥²§©￦³ª￦ª¹°°￦·¬¥¶©￦¨­º­¨©²¨·￦¥²¨￦¸¬©￦ª¶¥§¸­³²¥°￦·¬¥¶©￦»¥¶¶¥²¸·￦³¶￦¶­«¬¸·￦
￙¬¥¶©￦¨­º­¨©²¨·￦´¥½¥¦°©￦￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
￦
￙¬¥¶©￦§¥´­¸¥°￦Ϯ‫ڻڶ‬Ζ‫ڴڴڴ‬￦¼￦ ‫ڴڹ‬ϯ￦
￦￦￦￦￦￦￦￦ￌ¶¥§¸­³²¥°￦»¥¶¶¥²¸·￦³¹¸·¸¥²¨­²«￦
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￦￦￦‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
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‫ڷ‬Κ
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ￏ··¹¥²§©￦ ³ª￦ ª¹°°￦ ·¬¥¶©·￦ ¥·￦ ¥￦ ¶©·¹°¸￦ ³ª￦ ¸¬©￦ ©¼©¶§­·©￦ ³ª￦ ¸¬©￦ ª¶¥§¸­³²¥°￦ ·¬¥¶©￦
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‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
￦
￙¬¥¶©￦§¥´­¸¥°￦Ϯ‫ڶ‬Ζ‫ڴڴڼ‬￦¼￦ ‫ڴڹ‬ϯ￦
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￦
￦￦￦‫ڴڵ‬Ζ‫ڴڴڴ‬
332
‫‪CHAPTER 32‬‬
‫‪Ordinary Preference‬‬
‫‪shares‬‬
‫‪shares‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڸ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڶ‪Ζ‬ڹڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴں‪Ζ‬ڹڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴں‪Ζ‬ڹڸ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڵ‪Ϯ‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڹڽ‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‪Ζ‬ڷ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ ‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‪Ζ‬ڵ ‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 32-25 Comprehensive Problem‬‬
‫‪Questions 1 to 3‬‬
‫‪Date‬‬
‫‪ϯ￦‬ڶ‪￦¼￦‬ڴڹ‪ϑ‬ڴڴڴ‪Ζ‬ڴڵ‪Ϯ‬‬
‫‪￦‬‬
‫)‪1. (D‬‬
‫‪σ‬ڴڴڸ‪Ζ‬ڴڷ ‪ϯ￦Ο‬ڷ‪￦¼￦‬ڶ‪ϑ‬ڴڴڸ‪Ζ‬ڴڷ‪σϮ‬‬
‫)‪2. (B‬‬
‫‪σ￦‬ڴڴں‪Ζ‬ڹڸ‪ϯ￦Ο￦‬ڶ‪￦¼￦‬ڵ‪ϑ‬ڴڴں‪Ζ‬ڹڸ‪σϮ‬‬
‫‪ϯ￦‬ܫڴڶ‪￦¼￦‬ڶ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڵ‪Ϯ‬‬
‫)‪3. (A‬‬
‫ڸڵڴڶ‪Ζ￦‬ڶ‪￐¥²Κ￦‬‬
‫‪￦‬ڹڵڴڶ‪Ζ￦‬ڷ‪￐¥²Κ￦‬‬
‫‪￦‬ںڵڴڶ‪Ζ￦‬ڵ‪ￓ¥½￦‬‬
‫‪￦‬ںڵڴڶ‪Ζ￦‬ڵڷ‪ￊ©§Κ￦‬‬
‫ڻڵڴڶ‪Ζ￦‬ڵ‪￐¥²Κ￦‬‬
‫ڻڵڴڶ‪Ζ￦‬ڵڷ‪ￊ©§Κ￦‬‬
‫‪￦‬ڼڵڴڶ‪Ζ￦‬ڵ‪￐¥²Κ￦‬‬
‫‪￦‬ڼڵڴڶ‪Ζ￦‬ڵ‪￐¹°½￦‬‬
‫‪￦‬ڼڵڴڶ‪Ζ￦‬ڵڷ‪ￊ©§Κ￦‬‬
‫‪ￇΚ￦‬‬
‫‪￈Κ￦‬‬
‫‪￉Κ￦‬‬
‫‪￈ￇￒ￦‬‬
‫‪ￊΚ‬‬
‫‪￈ￇￒ‬‬
‫‪￦‬‬
‫‪ￋΚ￦‬‬
‫‪￈ￇￒ￦‬‬
‫‪￦‬‬
‫‪Question No. 4‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڼں‬
‫‪ϯ￦‬ڴڴں‪Ζ‬ڹڸ‪￦¼￦‬ڴڹ‪Κ‬ڵ ‪￦Ϯ‬ڴڷ‪￐¹²©￦‬‬
‫‪ϯ￦‬ڴڴں‪Ζ‬ڹڸ‪￦¼￦‬ڴڹ‪Κ‬ڶ ‪￦Ϯ‬ڵڷ‪ￊ©§Κ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڵڵ‬
‫‪ￚ³¸¥°￦ￊ­º­¨©²¨·￦ ￦‬‬
‫‪(A)￦‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڶڼڵ‬
‫‪￦‬‬
‫‪Question No. 5‬‬
‫‪ϯ￦‬ڴڴڶ‪Ζ‬ڵڽ‪￦¼￦‬ڹڶ‪Κ‬ڵ ‪￦Ϯ‬ڴڷ‪￐¹²©￦‬‬
‫ڴڴڴ‪Ζ‬ڸڵڵ‬
‫‪ϯ￦‬ڴڴڶ‪Ζ‬ڹڽ‪￦¼￦‬ڴڴ‪Κ‬ڵ ‪￦Ϯ‬ڵڷ‪ￊ©§Κ￦‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڹڽ‬
‫‪ￚ³¸¥°￦ￊ­º­¨©²¨·￦ ￦‬‬
‫‪￦‬‬
‫‪(D)￦‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڽڴڶ‬
‫‪￦‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. D 2. B‬‬
‫‪3. A‬‬
‫‪4. A‬‬
‫‪5.‬‬
‫‪D‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 32-26‬‬
‫‪Journal entries:‬‬
‫‪￦‬ڹ‪ϑ‬ڵ‬
‫‪ϯ￦‬ڴڼڵ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڴڶ‪￉¥·¬￦Ϯ‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڵ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڴڶ‪￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￦‬‬
‫½¶‪￦￦ ￙¬¥¶©￦ￖ¶©±­¹±Οￕ¶¨­²¥‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڵ ‪￦‬‬
‫‪ϯ￦‬ڴڴڶ‪￦¼￦‬ڴڴڴ‪Ζ‬ں‪ￚ¶©¥·¹¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￦￦￦￉¥·¬￦‬‬
‫‪￦‬ڼڶ‪ϑ‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦·¬¥¶©·￦ª¶³±￦·¬¥¶©¬³°¨©¶·￦¥·￦¥￦¨³²¥¸­³²Κ￦‬ڴڴڴ‪Ζ‬ڹ‪￘©§©­º©¨￦‬‬
‫‪￦‬ڶ‪ϑ‬ڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڶڶ‪￦¼￦‬ڏ‪￦¼￦‬ڴڴڴ‪Ζ‬ں‪￉¥·¬￦Ϯ‬‬
‫‪ϯ￦‬ڴڴڶ‪￦¼￦‬ڏ‪￦¼￦‬ڴڴڴ‪Ζ‬ں‪￦￦￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￦￦￦￙¬¥¶©￦´¶©±­¹±￦ ￦¸¶©¥·¹¶½￦·¬¥¶©·￦‬‬
‫ڸڵ‪ϑ‬ڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‪Ζ‬ڵ ‪￦‬‬
‫‪ϯ￦‬ڴڶڶ‪￦¼￦‬ڴڴڴ‪Ζ‬ڹ‪￉¥·¬￦Ϯ‬‬
‫‪￦ ￊ³²¥¸©¨￦§¥´­¸¥°￦Ϯ￙¬¥¶©￦ￖ¶©±­¹±ϯ‬‬
‫‪￦‬ڸڵ‪ϑ‬ڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڸ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￋµ¹­´±©²¸￦‬‬
‫‪ϯ￦‬ڴڴڶ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڸ‪￦￦￦ￖ¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‬‬
‫©§‪￦￦ ￙¬¥¶©￦ￖ¶©±­¹±Οￖ¶©ª©¶©²‬‬
‫‪￦‬ڹڵ‪ϑ‬ڻ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںں‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸں‬
‫‪￦‬‬
‫‪333‬‬
‫‪CHAPTER 32‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڸ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڵ ‪￦‬‬
‫‪ϯ￦‬ڴڹڶ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڼڵ‪￦ ￙¹¦·§¶­´¸­³²·￦¶©§©­º¥¦°©￦Ϯ‬ڹڵ‪ϑ‬ڴڵ‬
‫‪￦‬‬
‫‪￦¼￦‬ڴڴڴ‪Ζ‬ڼڵ‪￦ ￙¹¦·§¶­¦©¨￦³¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪ϯ￦‬ڴڴڵ‪ￖ‬‬
‫‪￦‬‬
‫‪￦￦￦￙¬¥¶©￦ￖ¶©±­¹±Οￕ¶¨­²¥¶½￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڻ‪Ζ‬ڶ ‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڵ ‪￦‬‬
‫‪ϯ￦‬ܫڴڸ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڸ‪￦ ￉¥·¬￦Ϯ‬ڹڵ‪ϑ‬ڵڵ‬
‫‪￦‬‬
‫‪￦ ￙¹¦·§¶­´¸­³²·￦¶©§©­º¥¦°©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڵ ‪￦‬‬
‫‪ϯ￦‬ܫڴں‪￦¼￦‬ڴڹڶ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڴڵ‪￦ ￉¥·¬￦Ϯ‬ڻڶ‪ϑ‬ڵڵ‬
‫‪￦‬‬
‫‪￦￦￦￙¹¦·§¶­´¸­³²·￦¶©§©­º¥¦°©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڵ‪￙¹¦·§¶­¦©¨￦³¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪ϯ￦‬ڴڴڵ‪ￖ‬‬
‫‪￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ ‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ ‪￦‬‬
‫‪￦ ￏ²§³±©￦·¹±±¥¶½￦‬ڵڷ‪ϑ‬ڶڵ‬
‫‪￦‬‬
‫‪￦￦ ￘©¸¥­²©¨￦©¥¶²­²«·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￓΟ‬ڶ‪Κ‬ڵ‪￘©¸¥­²©¨￦©¥¶²­²«·Ο¹²¥´´¶³´¶­¥¸©¨￦Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴں‬
‫‪￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦¥´´¶³´¶­¥¸©¨￦ª³¶￦ￚ￙￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Questions 1 to 3‬‬
‫‪￙¹¦·Κ￦‬‬
‫‪ￚ¶©¥·¹¶½￦‬‬
‫‪ￕ¶¨Κ￦‬‬
‫‪￙¹¦·Κ￦‬‬
‫‪·¬¥¶©·￦‬‬
‫‪·¬¥¶©￦ ￘©§©­º¥¦°©￦‬‬
‫‪￦‬‬
‫‪￦‬ڴ‬
‫‪￦‬ڴ‬
‫‪￦‬ڴ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴں‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڸ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڼ‪Ζ‬ڵ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڵ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴں‬
‫‪￦‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڵ‬
‫‪ￖ¶©ªΚ￦‬‬
‫‪ￕ¶¨Κ￦‬‬
‫‪￙¬¥¶©￦‬‬
‫‪￘©¸¥­²©¨￦‬‬
‫‪·¬¥¶©·￦ ·¬¥¶©·￦ ￖ¶©±­¹±￦ ©¥¶²­²«·￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڷ ‪￦‬ڴڴڸ‪Ζ‬ڵ‬
‫‪￦‬ڹڶڽ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶ ‪￦‬‬
‫‪￦‬ڴڴں‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴں‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڵ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڼ‬
‫‪￦‬‬
‫‪￦‬ڴڸں‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڻ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڵ‪￦ Ϯ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڹ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڹڶڴ‪Ζ‬ڼ‬
‫‪(3)A‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ں‬
‫‪(2)B‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڶ‬
‫‪(1)B‬‬
‫‪Є￦‬‬
‫‪￈©«￦¦¥°￦‬‬
‫‪￦‬ڹ‪￐¥²Κ￦‬‬
‫‪￦‬ڼڶ‪￐¥²Κ￦‬‬
‫‪￦‬ڸڵ‪ￌ©¦Κ￦‬‬
‫‪￦‬ڸڵ‪ￌ©¦Κ￦‬‬
‫‪￦‬ڹڵ‪￐¹°½￦‬‬
‫‪￦‬ڹڵ‪ￕ§¸Κ￦‬‬
‫‪ￔ³ºΚ￦‬‬
‫‪￦‬ڹڵ‬
‫‪ￔ³ºΚ￦‬‬
‫‪￦‬ڻڶ‬
‫‪￦‬ڵڷ‪ￊ©§Κ￦‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڹ ‪ￖ￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴں ‪Ϯ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڽ‪Ζ‬ڸ ‪ￖ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڶ ‪ￖ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ں ‪￦‬‬
‫‪Question No. 4‬‬
‫)‪(C‬‬
‫‪￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¸³¸¥°￦‬‬
‫‪ￕ¹¸·¸¥²¨­²«￦¦¥°¥²§©￦³ª￦¸¶©¥·¹¶½￦·¸³§¯·￦‬‬
‫‪￘©¸¥­²©¨￦©¥¶²­²«·￦ ￦¹²¥´´¶³´¶­¥¸©¨￦‬‬
‫‪￦‬‬
‫‪Question No. 5‬‬
‫)‪(B‬‬
‫‪ￖ¶©ª©¶©²§©￦·¬¥¶©·￦‬‬
‫‪ￕ¶¨­²¥¶½￦·¬¥¶©·￦‬‬
‫‪334‬‬
CHAPTER 32
￙¹¦·§¶­¦©¨￦³¶¨­²¥¶½￦·¬¥¶©·￦
￙¹¦·§¶­´¸­³²·￦¶©§©­º¥¦°©￦
￙¬¥¶©￦´¶©±­¹±￦
￘©¸¥­²©¨￦ￋ¥¶²­²«·￦
ￚ¶©¥·¹¶½￦·¸³§¯·￦
ￚ³¸¥°￦
￦
SUMMARY OF ANSWERS:
1. B 2. B
3. A
￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦ Ϯ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦ ‫ڼ‬Ζ‫ڹڶڴ‬Ζ‫ڴڴڴ‬￦
￦ ‫ڹ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
Ϯ￦ ‫ڴڴں‬Ζ‫ڴڴڴ‬ϯ￦
ￖ‫ڵڶ‬Ζ‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦
4.
C
5.
B
PROBLEM 32-27
￦
￈©«Κ￦
￈¥°¥²§©·￦
‫ڵ‬Κ￦
‫ڶ‬Κ￦
‫ڷ‬Κ￦
‫ڸ‬Κ￦
‫ڹ‬Κ￦
‫ں‬Κ￦
‫ڻ‬Κ￦
‫ڼ‬Κ￦
ￚ³¸¥°￦
Pref.
shares
‫ڴڴڸ‬
Ord.
shares
‫ڴڴڶ‬
￦
￦
￦
￦
‫ڴڹ‬￦
￦
￦
￦
‫ڽڵ‬
￦
￦
‫ڽڵڶ‬￦
2. (C)
￦
￦
‫ڴڹڸ‬￦
1. (B)
Share
Treasury
Prem
shares
‫ڴڹڶ‬￦
￦
￦
￦
‫ڸ‬￦
‫ڶ‬Κ‫ڹ‬￦
‫ڶڹڵ‬￦
￦
￦
￦
‫ڼڴڸ‬Κ‫ڹ‬￦
￦
‫ںڷڵ‬￦
Ϯ‫ںڹ‬ϯ￦
￦
￦
￦
￦
￦
‫ڴڼ‬￦
4. (B)
Retained
earnings
‫ڴڴڽ‬￦
￦
￦
￦
￦
Ϯ‫ڵڻڵ‬ϯ￦
￦
‫ڶ‬Ζ‫ڴڴڹ‬￦
Ϯ‫ڼڶڵ‬Κ‫ں‬ϯ￦
‫ڷ‬Ζ‫ڴڴڵ‬Κ‫ڸ‬￦
SDP
￦
￦
￦
￦
￦
‫ڽڵ‬￦
Ϯ‫ڽڵ‬ϯ￦
￦
￦
‫ڴ‬￦
￦
￦
Question No. 3
(C)
￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ·©©￦¸¥¦°©￦¥¦³º©ϯ￦
ￒ©··Ό￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦
ￓ¥¶¯©¸￦º¥°¹©￦³ª￦·¬¥¶©￦»¥¶¶¥²¸·￦
￦
Question No. 5
ￖ￦ ‫ڷ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڸ‬￦
￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
ￖ￦ ‫ڷ‬Ζ‫ڴڶڴ‬Ζ‫ڴڴڸ‬￦
(C)
ￖ¶©ª©¶©²§©￦·¬¥¶©·￦
ￕ¶¨­²¥¶½￦·¬¥¶©·￦
￙¬¥¶©￦´¶©±­¹±￦
￘©¸¥­²©¨￦©¥¶²­²«·Ο¸³¸¥°￦
ￚ¶©¥·¹¶½￦·¬¥¶©·￦
ￖ￦ ‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ڽڵڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڼڴڸ‬Ζ‫ڴڴڹ‬￦
￦ ‫ڷ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڸ‬￦
￦ Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬ϯ￦
ￖ￦ ‫ڸ‬Ζ‫ڻڽڴ‬Ζ‫ڴڴڽ‬￦
￦
￦
Journal entries:
‫ڵ‬Κ￦
￦
ￊ­º­¨©²¨·￦´¥½¥¦°©￦
￦￦￦￉¥·¬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
ￖ¶©ª©¶©²§©￦·¬¥¶©￦¨­º­¨©²¨￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڵ‬ϯ￦
￦
335
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
CHAPTER 32
￦
￦
ￕ¶¨­²¥¶½￦·¬¥¶©·Ο¨­º­¨©²¨·￦Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڶ‬ϯ￦
ￚ³¸¥°￦¨­º­¨©²¨·￦
￦
￦
‫ڶ‬Κ￦
￦
ￚ¶©¥·¹¶½￦·¬¥¶©·￦Ϯ‫ڷ‬Ζ‫ڴڴڸ‬￦¼￦‫ڴڸ‬ϯ￦
￦￦￦￉¥·¬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ںڷڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڷ‬Κ￦
￦
￦
ￒ¥²¨￦
￦￦￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦Ϯ‫ڵ‬Ζ‫ڴڴڸ‬￦¼￦‫ڴڸ‬ϯ￦
￦￦￦￙¬¥¶©￦ￖ¶©±­¹±￦ ￦ￚ¶©¥·¹¶©￦·¬¥¶©·￦
￦
￦
￦
‫ڸ‬Κ￦
￦
￦
￉¥·¬￦Ϯ‫ڴڴڹ‬￦¼￦‫ڹڴڵ‬ϯ
￦￦ￖ¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‫ڴڴڹ‬￦¼￦‫ڴڴڵ‬ϯ￦
￙¬¥¶©￦ￖ¶©±­¹±￦ ￦ￖ¶©ª©¶©²§©￦·¬¥¶©·￦
￦
‫ںڷڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ںڹ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ڶڹ‬Ζ‫ڴڴڹ‬￦
￦
￦
￦
￦
‫ڹ‬Κ￦
￦
￦
￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ‫ڼڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڹڸ‬￦¼￦‫ܫڴڵ‬ϯ￦
￦￦￙¬¥¶©￦¨­º­¨©²¨·￦´¥½¥¦°©￦Ϯ‫ڼڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڹ‬￦¼￦‫ܫڴڵ‬ϯ
￦￦￙¬¥¶©￦ￖ¶©±­¹±￦
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ￕ¶¨­²¥¶½￦￙¬¥¶©·￦ￏ··¹©¨￦
ￒ©··Ό￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦Ϯ‫ڷ‬Ζ‫ڴڴڸ‬Ο‫ڵ‬Ζ‫ڴڴڸ‬ϯ￦
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‫ں‬Κ￦
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ￏ²§³±©￦·¹±±¥¶½￦
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‫ڼ‬Κ￦
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￘©¸¥­²©¨￦©¥¶²­²«·￦¹²¥´´¶³´¶­¥¸©¨￦
￦￦ￊ­º­¨©²¨·￦´¥½¥¦°©
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ￕϑ￙￦³¹¸·¸¥²¨­²«￦Ϯ‫ڼڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵڵ‬ϯ￦
ￓ¹°¸­´°½￦¦½Ό￦ￊ­º­¨©²¨·￦´©¶￦·¬¥¶©￦
ￖ¶©ªΚ￦¨­º­¨©²¨·￦Ϯ‫ڴڹڸ‬Ζ‫ڴڴڴ‬ϑ‫ڴڴڵ‬￦¼￦ￖ‫ڴڵ‬ϯ￦
ￚ³¸¥°
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڹ‬￦
￦
‫ڵڻڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڽڵ‬Ζ‫ڴڴڴ‬
‫ڶڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬￦
‫ڼڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڽڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڽڵ‬Ζ‫ڴڴڴ‬
￦
‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڼڶڵ‬Ζ‫ڴڴں‬￦
￦
￦
￦
‫ڼڶڵ‬Ζ‫ڴڴں‬
￦
‫ڵڸ‬Ζ‫ڴڴڼ‬￦
ￖ‫ڶ‬￦
￦
￦
￦
￦
‫ڷڼ‬Ζ‫ڴڴں‬￦
‫ڹڸ‬Ζ‫ڴڴڴ‬￦
‫ڼڶڵ‬Ζ‫ڴڴں‬
￦
SUMMARY OF ANSWERS:
1. B 2. C
3. C
4.
B
5.
C
PROBLEM 32-28
￦
￈©«Κ￦
‫ڵ‬Κϯ￦
‫ڶ‬Κϯ￦
‫ڷ‬Κϯ
‫ڸ‬Κϯ￦
‫ڹ‬Κϯ￦
‫ں‬Κϯ￦
Pref.
Shares
‫ڸ‬Ζ‫ڴڴڴ‬￦
￦
Ϯ‫ڴڴڶ‬ϯ￦
￦
￦
￦
￦
Ord.
Shares
‫ڴڸڼ‬
‫ڴڼ‬￦
‫ڴڸ‬￦
‫ڵ‬Ζ‫ڴڹڷ‬
Subscri
bed
share
Capital
Subscri
ption
Receiva
ble
‫ڴڴڵ‬￦
Ϯ‫ڴڴڵ‬ϯ￦
￦
￦
￦
￦
￦
‫ڶڹ‬
Ϯ‫ڶڹ‬ϯ￦
336
Total
Share
Premiu
m
‫ڼںڽ‬￦
‫ڽ‬Κ‫ں‬￦
‫ڴںڵ‬￦
‫ڹڻں‬￦
‫ڻڶ‬￦
￦
￦
Retaine
d
Earnin
gs
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڴڼڶ‬￦
‫ڶ‬Ζ‫ڴڴڹ‬￦
Treasu
ry
Shares
‫ڸڸ‬
Ϯ‫ڷڷ‬ϯ￦
‫‪CHAPTER 32‬‬
‫‪￦‬ڵڵ‬
‫‪ϯ￦‬ڻڵڶ‪Ζ‬ڵ‪￦ Ϯ‬‬
‫‪￦‬ڷںڹ‪Ζ‬ںڵ ‪￦‬ں‪Κ‬ڽڷڼ‪Ζ‬ڵ ‪￦‬ڴ‬
‫)‪3. (C‬‬
‫‪￦‬‬
‫‪￦‬ڴ‬
‫‪￦‬ڴڵڷ‪Ζ‬ڶ‬
‫)‪2. (C‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڷ‬
‫)‪1. (D‬‬
‫‪Κϯ￦‬ڻ‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬‬
‫‪Ordinary‬‬
‫‪Shares‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڼ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڸ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڷڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڻڶڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷڶ‬
‫‪￈©«­²²­²«￦¦¥°¥²§©￦Ο￦­··¹©¨￦‬‬
‫½¶‪￈©«­²²­²«￦¦¥°¥²§©￦Ο￦¸¶©¥·¹‬‬
‫‪￦ￏ··¹¥²§©￦³ª￦·¬¥¶©·￦‬ڼڵڴڶ‪Ζ￦‬ڵ‪Κϯ￦ￌ©¦¶¹¥¶½￦‬ڵ‬
‫‪￦￉³²º©¶·­³²￦³ª￦´¶©ª©¶©²§©￦·¬¥¶©·￦‬ڼڵڴڶ‪Ζ￦‬ڵ‪Κϯ￦ￓ¥¶§¬￦‬ڶ‬
‫‪ϯ￦‬ڶ‪ ¼￦‬ڴڴڹ‪Ζ‬ڻں‪ ￋ¼©¶§­·©￦³ª￦·¸³§¯￦¶­«¬¸·￦Ϯ‬ڼڵڴڶ‪Ζ￦‬ڵ‪Κϯ￦ￇ´¶­°￦‬ڷ‬
‫‪￦‬ڴڷ‪￈¥°¥²§©￦ ￦ￇ´¶­°￦‬‬
‫‪￦￘©­··¹¥²§©￦³ª￦¸¶©¥·¹¶½￦·¬¥¶©·￦‬ڼڵڴڶ‪Ζ￦‬ڴڷ‪Κ￦ϯ￦￙©´¸©±¦©¶￦‬ڸ‬
‫‪￦‬ڵڷ‪￈¥°¥²§©￦ ￦ￕ§¸³¦©¶￦‬‬
‫‪￦‬‬
‫‪Preference‬‬
‫‪Shares‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڶ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڷ‬
‫‪￈©«­²²­²«￦¦¥°¥²§©￦ ­··¹©¨￦¥²¨￦³¹¸·¸¥²¨­²«￦‬‬
‫‪￦￉³²º©¶·­³²￦­²¸³￦³¶¨­²¥¶½￦·¬¥¶©·￦‬ڼڵڴڶ‪Ζ￦‬ڵ‪Κϯ￦ￓ¥¶§¬￦‬ڶ‬
‫‪￦‬ڵڷ‪￦̲￦ￕ§¸³¦©¶￦‬ڴڷ‪￈¥°¥²§©￦ ￦ￇ´¶­°￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڻڶڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷڶ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڻڵڶ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷںڹ‪Ζ‬ںڵ‪ￖ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڹڹ‪Ζ‬ںڵ‪ￖ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڷ‬
‫ڴڴڴ‪Ζ‬ڴڵڷ‪Ζ‬ڶ‬
‫‪￦‬ڴڴں‪Ζ‬ڽڷڼ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڹڹ‪Ζ‬ںڵ‬
‫ڴڴڴ‪Ζ‬ڵڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڵ‬
‫‪￦‬ڴڴں‪Ζ‬ڵڴڹ‪Ζ‬ڸڶ‬
‫‪￦‬‬
‫‪Computation of dividends:‬‬
‫‪ￕ¶¨­²¥¶½￦·¬¥¶©·Ό‬‬
‫‪ϯ￦‬ڵ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڻڶڶ‪￦Ϯ‬ڴڷ‪￦￦ￇ´¶­°￦‬‬
‫‪ϯ￦‬ڵ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڴڷڶ‪￦Ϯ‬ڵڷ‪￦￦ￕ§¸³¦©¶￦‬‬
‫‪ￖ¶©ª©¶©²§©￦·¬¥¶©·Ό￦‬‬
‫‪ϯ￦‬ܫڴڵ‪￦¼￦‬ڴڴڵ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڼڷ‪￦Ϯ‬ڴڷ‪￦￦ￇ´¶­°￦‬‬
‫‪ϯ￦‬ܫڴڵ‪￦¼￦‬ڴڴڵ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڼڷ‪￦Ϯ‬ڵڷ‪￦￦ￕ§¸³¦©¶￦‬‬
‫‪ￚ³¸¥°￦¨­º­¨©²¨·￦‬‬
‫‪￦‬‬
‫‪Question No. 4‬‬
‫)‪(B‬‬
‫‪￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ·©©￦¸¥¦°©￦¥¦³º©ϯ￦‬‬
‫‪ￒ©··Ό￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦‬‬
‫‪￘©¸¥­²©¨￦©¥¶²­²«·￦Ο￦¹²¥´´¶³´¶­¥¸©¨￦‬‬
‫‪￦‬‬
‫‪Question No. 5‬‬
‫)‪(B‬‬
‫‪ￖ¶©ª©¶©²§©￦·¬¥¶©·￦‬‬
‫‪ￕ¶¨­²¥¶½￦￙¬¥¶©·￦‬‬
‫‪￙¬¥¶©￦ￖ¶©±­¹±￦‬‬
‫‪￘©¸¥­²©¨￦ￋ¥¶²­²«·￦Ο￦ￛ²¥´´¶³´¶­¥¸©¨￦‬‬
‫¨©¸‪￘©¸¥­²©¨￦ￋ¥¶²­²«·￦Ο￦ￇ´´¶³´¶­¥‬‬
‫‪ￒ©··Ό￦ￚ¶©¥·¹¶½￦￙¬¥¶©·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪B‬‬
‫‪5.‬‬
‫‪337‬‬
‫‪B‬‬
‫‪4.‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. D 2. C‬‬
‫‪3. C‬‬
CHAPTER 32
PROBLEM 32-29
￦
￈©«­²²­²«
ￇΚϯ￦
￈Κϯ￦
￉Κϯ￦
ￊΚϯ￦
￦
ￋΚϯ￦
ￌΚϯ
ￍΚϯ￦
ￎΚϯ￦
ￚ³¸¥°￦
￦
Total
Preference Ordinary
Share
Retained Treasury
Shares
Shares
Premium
Earnings
Shares
‫ڴڸڼ‬Ζ‫ڴڴڴ‬
‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦ ‫ڹڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬
‫ڸڸ‬Ζ‫ڴڴڴ‬￦
‫ڷڵ‬Ζ‫ڴڴڹ‬￦
Ϯ‫ںڵ‬Ζ‫ڴڴڹ‬ϯ￦
￙ￖￒￏￚ￦‫ڶ‬￦ª³¶￦‫ڵ‬￦
￦
￦
Ϯ‫ڴڹں‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬
‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
￦
‫ڼ‬Ζ‫ڴڴڴ‬￦
‫ںڵ‬Ζ‫ڴڴڴ‬￦
￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ
Ϯ‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬ϯ
￦
Ϯ‫ڴڹں‬Ζ‫ڴڴڸ‬ϯ￦
￦
￦
￦ ‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڼڷڼ‬Ζ‫ڴڴڴ‬￦
‫ڸڸڼ‬Ζ‫ڴڴڹ‬￦ ‫ںڵ‬Ζ‫ڸڻڴ‬Ζ‫ڴڴں‬￦
‫ڻڶ‬Ζ‫ڴڴڹ‬￦
1. (C)
2. (D)
3. (C)￦
￦
￦
Computation of cash dividends:
￈©«­²²­²«￦¦¥°¥²§©￦Ο￦­··¹©¨￦
￈©«­²²­²«￦¦¥°¥²§©￦Ο￦¸¶©¥·¹¶½
¥Κ￦￐¥²￦‫ڹڵ‬￦￘©­··¹¥²§©￦³ª￦¸¶©¥·¹¶½￦·¬¥¶©·￦
￈¥°¥²§©￦
¦Κ￦ￓ¥¶§¬￦‫ڵ‬￦‫ڶ‬￦ª³¶￦‫ڵ‬￦·¬¥¶©￦·´°­¸￦
©Κ￦ￕ§¸³¦©¶￦‫ڵ‬￦ￋ¼©¶§­·©￦³ª￦»¥¶¶¥²¸·￦Ϯ‫ܫڴڼ‬￦¼￦‫ڶ‬Ζ‫ڴڴڴ‬ϯ￦
ªΚ￦ￔ³º©±¦©¶￦‫ڶ‬￦￘©¸­¶©±©²¸￦³ª￦·¬¥¶©·￦
￈¥°¥²§©￦ ￦ￊ©§©±¦©¶￦‫ڵڷ‬￦
ￓ¹°¸­´°½Ό￦ￊ­º­¨©²¨￦´©¶￦·¬¥¶©￦
ￚ³¸¥°￦¨­º­¨©²¨·￦
￦
Question No. 4
(A)
￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ·©©￦¸¥¦°©￦¥¦³º©ϯ￦
ￒ©··Ό￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦
￘©¸¥­²©¨￦©¥¶²­²«·￦Ο￦¹²¥´´¶³´¶­¥¸©¨￦
￦
Question No. 5
(A)
ￖ¶©ª©¶©²§©￦·¬¥¶©·￦
ￕ¶¨­²¥¶½￦￙¬¥¶©·￦
￙¬¥¶©￦ￖ¶©±­¹±￦
￘©¸¥­²©¨￦©¥¶²­²«·￦Ο¹²¥´´¶³´¶­¥¸©¨￦
￘©¸¥­²©¨￦©¥¶²­²«·￦Ο ¥´´¶³´¶­¥¸©¨
ￒ©··Ό￦ￚ¶©¥·¹¶½￦￙¬¥¶©·￦
￦
ￖ‫ںڵ‬Ζ‫ڸڻڴ‬Ζ‫ڴڴں‬￦
￦
‫ڻڶ‬Ζ‫ڴڴڹ‬￦
ￖ‫ںڵ‬Ζ‫ڻڸڴ‬Ζ‫ڴڴڵ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڼڷڼ‬Ζ‫ڴڴڴ‬
‫ڸڸڼ‬Ζ‫ڴڴڹ‬￦
‫ںڵ‬Ζ‫ڻڸڴ‬Ζ‫ڴڴڵ‬￦
‫ڻڶ‬Ζ‫ڴڴڹ‬
‫ڻڶ‬Ζ‫ڴڴڹ‬￦
‫ڻڵ‬Ζ‫ڽڶڽ‬Ζ‫ڴڴں‬￦
￦
SUMMARY OF ANSWERS:
1. C
2. D 3. C
4.
A
Ordinary
Shares
‫ڸڼ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڴڴڹ‬￦
‫ڵڼ‬Ζ‫ڴڴڹ‬￦
‫ڵڼ‬Ζ‫ڴڴڹ‬￦
‫ڵ‬Ζ‫ڴڴں‬￦
Ϯ‫ڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڶںڵ‬Ζ‫ڴڴں‬￦
ￖ‫ڸ‬￦
‫ڴڹں‬Ζ‫ڴڴڸ‬￦
5.
338
A
‫‪CHAPTER 32‬‬
‫‪PROBLEM 32-30‬‬
‫‪Treasury‬‬
‫‪Shares‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڸ‬
‫‪OCI‬‬
‫‪￦‬ڴڸڻ‪Ζ‬ڵں‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ںڶڵ‪￦ Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڽڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڸڻ‪Ζ‬ڵں‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴ‬
‫‪￦‬‬
‫‪Share‬‬
‫‪Retained‬‬
‫‪Premium Earnings‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‪Ζ‬ڶ ‪￦‬ڴڴڴ‪Ζ‬ںڵڵ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڸ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڸ‪Ζ‬ڸڻڶ‪Ϯ‬‬
‫‪￦‬ڴڸڻ‪Ζ‬ڵں‬
‫‪ϯ￦‬ڴڼڶ‪Ζ‬ڽڶڷ‪Ϯ‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڶڷ‪Ζ‬ڶڼ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڶ‪Ζ‬ڹڼڽ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪￦‬ڴڸڹ‪Ζ‬ڴڸڽ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ںڻڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڽڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڹڹڶ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪Preferenc Ordinary‬‬
‫‪e Shares‬‬
‫‪Shares‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڵ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڷ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڵ‪Οª³¶Ο‬ڶ‬
‫‪·´°­¸￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڽ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷڴڶ‪Ζ‬ڶ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬
‫)‪1. (D‬‬
‫)‪2. (C‬‬
‫‪￦‬‬
‫‪￈©«Κ￦‬‬
‫‪￦‬ڸ‪￐¥²Κ￦‬‬
‫‪￦‬ڶ‪ￓ¥¶Κ￦‬‬
‫‪￦‬ڻ‪ￓ¥½￦‬‬
‫‪￦‬ڹڵ‪￐¹²Κ￦‬‬
‫‪￦‬ڶ‪￐¹°Κ￦‬‬
‫‪￦‬ڵ‪ￕ§¸Κ￦‬‬
‫‪￦‬ڵ‪ￕ§¸Κ￦‬‬
‫‪￦‬ڹڵ‪ￕ§¸Κ￦‬‬
‫‪￦‬ڵ‪ￔ³ºΚ￦‬‬
‫‪￦‬ڵڷ‪ￊ©§Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Total‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Ordinary‬‬
‫‪Shares‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڶ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ں‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڽڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڽڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڽڷ‬
‫‪￦‬ڴڴں‪Ζ‬ڽڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬ڴڴں‪Ζ‬ڶڵڸ‬
‫‪￈©«­²²­²«￦¦¥°¥²§©￦ ￦­··¹©¨￦‬‬
‫‪￈©«­²²­²«￦¦¥°¥²§©￦ ¸¶©¥·¹¶½￦‬‬
‫‪￦ￏ··¹¥²§©￦³ª￦·¬¥¶©·￦‬ڸ‪￐¥²Κ￦‬‬
‫‪￦‬ڴڷ‪￈¥°¥²§©￦ ￦￐¥²¹¥¶½￦‬‬
‫·©¶‪￦￘©­··¹¥²§©￦³ª￦¸¶©¥·¹¶½￦·¬¥‬ڻ‪ￓ¥½￦‬‬
‫‪￈¥°¥²§©￦¦©ª³¶©￦·¬¥¶©￦·´°­¸￦‬‬
‫‪￦‬ڵ‪￦ª³¶￦‬ڶ‪ￇ¨¨Ό￦￙¬¥¶©￦·´°­¸￦ ￦‬‬
‫‪￈¥°¥²§©￦‬‬
‫‪￦·¬¥¶©￦¨­º­¨©²¨·￦‬ܫڹ‪￦‬ڶ‪￐¹°½￦‬‬
‫·©¶‪￦ￏ··¹¥²§©￦³ª￦·¬¥‬ڹڵ‪ￕ§¸Κ￦‬‬
‫‪￦‬ڵڷ‪￈¥°¥²§©￦ ￦ￊ©§©±¦©¶￦‬‬
‫‪￦‬‬
‫‪Preference‬‬
‫‪Shares‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶ‬
‫‪￈©«­²²­²«￦¦¥°¥²§©￦ ­··¹©¨￦¥²¨￦³¹¸·¸¥²¨­²«￦‬‬
‫‪￦ￏ··¹¥²§©￦³ª￦·¬¥¶©·￦‬ڶ‪ￓ¥¶Κ￦‬‬
‫‪￦ￏ··¹¥²§©￦³ª￦·¬¥¶©·￦‬ڹڵ‪ￕ§¸³¦©¶￦‬‬
‫‪￦‬ڵڷ‪￈¥°¥²§©￦ ￦ￊ©§©±¦©¶￦‬‬
‫‪Computation of cash dividends:‬‬
‫‪ￕ¶¨­²¥¶½￦·¬¥¶©·Ό￦‬‬
‫‪ϯ‬ڴڴں‪Ζ‬ڶڵڸ‪￦¼￦‬ڶ‪ Ϯￖ‬ڵڷ‪￦￦ￊ©§￦‬‬
‫‪ￖ¶©ª©¶©²§©￦·¬¥¶©·Ό￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‪￦¼￦ￖ‬ܫڼ‪￦Ϯ‬ڵڷ‪￦￦ￊ©§￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڹڶڼ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڵ‬
‫‪339‬‬
‫‪CHAPTER 32‬‬
‫‪ￚ³¸¥°￦¨­º­¨©²¨·￦‬‬
‫‪￦‬ڴڴڶ‪Ζ‬ڹڼڽ‬
‫‪Question No. 3‬‬
‫‪ￖ¶©ª©¶©²§©￦·¬¥¶©·￦‬‬
‫‪ￕ¶¨­²¥¶½￦·¬¥¶©·￦‬‬
‫‪ￚ³¸¥°￦￙¬¥¶©￦´¶©±­¹±￦‬‬
‫‪￉³²¸¶­¦¹¸©¨￦§¥´­¸¥°￦‬‬
‫)‪(B‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬
‫ڴڴڴ‪Ζ‬ڷڴڶ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڸ‪Ζ‬ڹڹڶ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڸ‪Ζ‬ڼڹڸ‪Ζ‬ں‬
‫‪Question No. 4‬‬
‫)‪(D‬‬
‫‪￘©¸¥­²©¨￦©¥¶²­²«·Ο¸³¸¥°￦‬‬
‫·©¶‪ￒ©··Ό￦ￇ´´¶³´¶­¥¸©¨￦ª³¶￦ￚ¶©¥·¹¶½￦·¬¥‬‬
‫¨©¸‪￘©¸¥­²©¨￦©¥¶²­²«·Ο¹²¥´´¶³´¶­¥‬‬
‫‪￦‬‬
‫‪Question No. 5‬‬
‫)‪(D‬‬
‫‪ￖ¶©ª©¶©²§©￦·¬¥¶©￦‬‬
‫‪ￕ¶¨­²¥¶½￦·¬¥¶©￦‬‬
‫‪ￚ³¸¥°￦·¬¥¶©￦´¶©±­¹±‬‬
‫‪￘©¸¥­²©¨￦©¥¶²­²«·￦ ￦¹²¥´´¶³´¶­¥¸©¨￦‬‬
‫‪￘©¸¥­²©¨￦©¥¶²­²«·￦ ￦¥´´¶³´¶­¥¸©¨￦‬‬
‫‪ￒ©··Ό￦ￚ¶©¥·¹¶½￦￙¬¥¶©·￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڸڹ‪Ζ‬ڴڸڽ‪Ζ‬ڶ‬
‫ڴڴڴ‪Ζ‬ڸڽڶ‬
‫ڴڸڹ‪Ζ‬ںڸں‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷڴڶ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڸ‪Ζ‬ڹڹڶ‪Ζ‬ڶ‬
‫‪￦‬ڴڸڹ‪Ζ‬ںڸں‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڽڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڽڶ‬
‫‪￦‬ڴڸڽ‪Ζ‬ڸڴڵ‪Ζ‬ڽ‬
‫‪D‬‬
‫‪5.‬‬
‫‪D￦‬‬
‫‪4.‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. D 2. C‬‬
‫‪3. B‬‬
‫‪PROBLEM 32-31‬‬
‫‪￦‬‬
‫‪ￒ¥²¨￦‬‬
‫‪ￕ¶«¥²­¾¥¸­³²￦©¼´©²·©￦‬‬
‫‪￦‬ڴڴڵ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڵ‪￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￦￦￙¬¥¶©￦ￖ¶©±­¹±Οￕϑ￙￦‬‬
‫‪￦‬ڵ‪￐¥²Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڻڸ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڼ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ ‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڵ‪ϯΟ‬ڴڹڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڶ‪￉¥·¬￦Ϯ‬‬
‫‪ϯ￦‬ڴڴڵ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڴڶ‪￦￦ￖ¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‬‬
‫‪￦￦￙¬¥¶©￦´¶©±­¹±Οￖ￙￦‬‬
‫‪￦‬ڷڶ‪ￌ©¦Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽڶ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷڶ‪Ζ‬ڶ ‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹ‪ϯΟ‬ڴڽڷ‪￦¼￦‬ڴڴڴ‪Ζ‬ں‪￉¥·¬￦Ϯ‬‬
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‫‪￦￦￙¬¥¶©￦´¶©±­¹±Οￕ￙￦‬‬
‫‪￦‬ڴڵ‪ￓ¥¶Κ￦‬‬
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‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‪Ζ‬ڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڹ‪Ζ‬ڷ ‪￦‬‬
‫‪ϯ￦‬ڴڹڸ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڼ‪￙¹¦·§¶­´¸­³²·￦¶©§©­º¥¦°©￦Ϯ‬‬
‫‪ϯ￦‬ڴڵ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڼ‪￦￦￙¹¦·Κ￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￦￦￙¬¥¶©￦´¶©±­¹±Οￕ￙￦‬‬
‫‪￦‬ڴڵ‪ￇ´¶Κ￦‬‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڴ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￈¹­°¨­²«￦‬‬
‫‪ϯ￦‬ڴڴڵ‪￦¼￦ￖ‬ڴڴڼ‪Ζ‬ڶ‪￦￦ￖ¶©ª©¶©²§©￦·¬¥¶©·￦Ϯ‬‬
‫‪ϯ‬ڴڴڴ‪Ζ‬ڴڼڶ‪Ο‬ڴڴڴ‪Ζ‬ڴںڸ‪￦￦￙¬¥¶©￦ￖ¶©±­¹±Οￖ￙￦Ϯ‬‬
‫‪￦‬ڸڵ‪￐¹°½￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڵ‬
‫‪340‬‬
‫‪CHAPTER 32‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڸڹ‬
‫‪ϯ￦‬ڴڵ‪￦¼￦ￖ‬ڴڴڸ‪Ζ‬ڵ‪￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڸڵ‪Ο‬ڴڴڴ‪Ζ‬ڴںڹ‪￦￦￙¬¥¶©￦´¶©±­¹±Οￕ￙￦Ϯ‬‬
‫‪￦‬‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڴ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڹ‪ￒ©··Ό￦ ￌ¥­¶￦ º¥°¹©￦ ³ª￦ ¸¬©￦ ³¶¨­²¥¶½￦ ·¬¥¶©·￦ ￦￦‬‬
‫‪ϯ￦‬ڴڴڸ‪Ζ‬ڵ‪￦¼￦‬ڴڴڶ‪Ζ‬ڵ‪ϑ‬ڴڴڴ‪Ζ‬ڴڼڸ‪Ϯ‬‬
‫‪ￜ¥°¹©￦³ª￦¸¬©￦´¶©ªΚ￦·¬¥¶©·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڸ‪￦‬‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼںڸ‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڸ‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڶ‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڶ ‪￦‬‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڹ‬
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‫‪ϯ￦‬ڴڵ‪ϑ‬ڴڴڴ‪Ζ‬ںڷڵ‪ￕ￙￦ￏ··¹©¨￦Ϯ‬‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڼڶڶ‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڶڹڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڹ‬
‫‪￦‬‬
‫‪￦‬ڴڴں‪Ζ‬ڷڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸ‪￦￦‬‬
‫‪￦‬ڴڴں‪Ζ‬ڻڵ‬
‫‪￦‬ڴڶ‪￦￦￦￦￦￦￦￦‬‬
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‫‪￦‬ڴڴڴ‪Ζ‬ڼڶڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڶڶ‬
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‫‪Subs.‬‬
‫‪Receiv‬‬
‫‪able‬‬
‫‪R/E‬‬
‫‪ￖ￦￦￦￦￦￦￦￦￦Ο￦‬‬
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‫‪ϯ￦‬ڶڹڷ‪Ϯ‬‬
‫‪￦‬ڴڼڶ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڻ‪ￖ‬‬
‫‪ϯ￦‬ڴڴڼ‪Ζ‬ڶ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڼ‪ￖ‬‬
‫‪Subscrib‬‬
‫‪ed O/S‬‬
‫‪ￖ￦￦￦￦￦￦￦Ο￦‬‬
‫‪Ο￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڼ‬
‫‪￦‬‬
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‫‪ϯ￦‬ڴڸ‪Ϯ‬‬
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‫‪￦‬ڴڸ‪ￖ￦￦‬‬
‫‪￦‬‬
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‫‪￦‬ڴڹ‬
‫‪￦‬ڸڷڶ‪Ζ‬ڻ‪ￖ￦‬‬
‫‪5. (B)￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪4. (C)￦‬‬
‫‪￦‬ڴڴں‪Ζ‬ڷ‬
‫‪SP‬‬
‫‪O/S‬‬
‫‪￦‬ڴڻڸ‪ￖ￦￦￦￦￦‬‬
‫‪Ο￦‬‬
‫‪￦‬ڴڷڶ‪Ζ‬ڶ‬
‫‪￦‬ڴڶڹ‪Ζ‬ڷ‬
‫‪￦‬ںڸڹ‬
‫‪￦￦‬ڼںڸ‬
‫‪Ordinar‬‬
‫‪y Shares‬‬
‫‪￦‬ڴڵ‪ￖ‬‬
‫‪Ο￦‬‬
‫‪￦‬ڴں‬
‫‪SP‬‬
‫‪P/S‬‬
‫‪ￖ￦￦￦￦￦￦￦￦￦Ο￦‬‬
‫‪￦‬ڴڹڼ‬
‫‪￦‬ڴڼڵ‬
‫‪￦‬ڸڵ‬
‫‪￦‬ڶڵ‬
‫‪￦‬ڴڸ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ںڷڵ‪ￖ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڷڴ‪Ζ‬ڵ‪ￖ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڼڶ‪Ζ‬ڶ‪ￖ‬‬
‫‪3. (C)￦‬‬
‫)‪2. (C‬‬
‫)‪1. (B‬‬
‫)‪(C‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڶ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڷڵ‬
‫‪P/S‬‬
‫‪ￖ￦￦￦￦￦￦￦￦Ο￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪341‬‬
‫‪￦￦‬ڴڼڶ‬
‫‪￦‬‬
‫‪￦‬ڵ‪ϑ‬ڵ‬
‫‪￦‬ڷڶ‪ϑ‬ڶ‬
‫‪￦‬ڴڵ‪ϑ‬ڷ‬
‫‪￦‬ڴڵ‪ϑ‬ڸ‬
‫‪￦‬ڸڵ‪ϑ‬ڻ‬
‫‪￦‬ڸڵ‪ϑ‬ڻ‬
‫‪￦‬ڷ‪ϑ‬ڼ‬
‫‪￦‬ڵ‪ϑ‬ڶڵ‬
‫‪￦‬‬
‫‪Total‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪Question No. 6‬‬
‫‪ￖ¶©ª©¶©²§©￦·¬¥¶©·￦‬‬
‫‪ￕ¶¨­²¥¶½￦·¬¥¶©·￦‬‬
CHAPTER 32
￙¹¦·§¶­¦©¨￦³¶¨­²¥¶½￦·¬¥¶©·￦
ￒ©··Ό￦￙¹¦·§¶­´¸­³²·￦¶©§©­º¥¦°©￦
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ￖ¥­¨￦­²￦§¥´­¸¥°Οￕ¶¨­²¥¶½￦·¬¥¶©·￦
￘©¸¥­²©¨￦©¥¶²­²«·￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ Ϯ‫ڴںڻ‬Ζ‫ڴڴڴ‬ϯ￦
￦ ‫ڵ‬Ζ‫ڴڷڴ‬Ζ‫ڴڴڴ‬￦
￦ ‫ڻ‬Ζ‫ڸڷڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
￦ ‫ڴڵ‬Ζ‫ڴڶں‬Ζ‫ڴڴڴ‬￦
Note:
￦ￚ¬©￦¦³¥¶¨￦³ª￦
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§¥·¬￦ ¨­º­¨©²¨·￦ ¨¹©￦ ³²￦ delinquent￦ ·¸³§¯￦ ·¬¥°°￦ ª­¶·¸￦ ¦©￦ ¥´´°­©¨￦ ¸³￦ ¸¬©￦ ¹²´¥­¨￦
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¦©￦»­¸¬¬©°¨￦ª¶³±￦¸¬©￦delinquent stockholder￦¹²¸­°￦¬­·￦¹²´¥­¨￦·¹¦·§¶­´¸­³²￦­·￦
￦
￦
ￚ¬¹·Ζ￦ ¸¬©￦¨­º­¨©²¨￦ ³²￦ ¸¬©￦ ·¹¦·§¶­¦©¨￦ ·¬¥¶©￦ §¥´­¸¥°￦ ­·￦ ´¥­¨￦ ¸³￦¸¬¥¸￦ ·¬¥¶©¬³°¨©¶￦
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￦
SUMMARY OF ANSWERS:
1. B 2. C
3. C
4.
C
5.
B
6.
C
￦
￦
PROBLEM 32-32￦
￦
Question No. 1
(C)
ￖ¶©ª©¶©²§©￦·¬¥¶©·Ζ￦¦©«Κ￦
ￇ¨¨­¸­³²¥°￦­··¹©￦Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڵ‬ϯ￦
ￚ³¸¥°￦
ￖ￦ ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￖ￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
(A)
ￕ¶¨­²¥¶½￦·¬¥¶©·Ζ￦¦©«Κ￦
￙¸³§¯￦¨­º­¨©²¨￦Ϯ‫ڷ‬Ζ‫ڴڼڸ‬￦·¬¥¶©·￦¼￦ￖ‫ڹ‬ϯЄ￦
ￚ³¸¥°￦
ￖ￦
￦
ￖ￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڻڵ‬Ζ‫ڴڴڸ‬￦
‫ڻڵڶ‬Ζ‫ڴڴڸ‬￦
￦
￦
￦
￦
￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڼ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڶ‬Ζ‫ڴڴڼ‬￦
‫ڸڷ‬Ζ‫ڴڴڼ‬￦
‫ܫڴڵ‬￦
‫ڷ‬Ζ‫ڴڼڸ‬￦
￦
ￕ¹¸·¸¥²¨­²«￦·¬¥¶©·Ζ￦¦©«­²²­²«￦
ￚ¶©¥·¹¶½￦·¬¥¶©·￦¥§µ¹­·­¸­³²￦
ￚ¶©¥·¹¶½￦·¬¥¶©·￦¶©Ο­··¹©￦
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ￓ¹°¸­´°­©¨￦¦½Ό￦
ￊ­º­¨©²¨￦·¬¥¶©·￦
￦
342
‫‪CHAPTER 32‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڼڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬ڴںڷ‪Ζ‬ڸڶ‬
‫‪￦‬ڴںڷ‪Ζ‬ڶڹڹ‬
‫‪ￖ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￖ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڸ‪Ζ‬ڶ ‪ￖ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڼ‪Ζ‬ڵ ‪￦‬‬
‫‪ϯ￦‬ڴڴڽ‪Ζ‬ڴںڵ‪￦ Ϯ‬‬
‫‪￦‬ڴڴڵ‪Ζ‬ڽڵڵ‪Ζ‬ڸ ‪ￖ￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڸڴڵ‪￦ ￦￦Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڵ‪￦ Ϯ‬‬
‫‪￦‬ڴڴڵ‪Ζ‬ڹڵڼ‪Ζ‬ڶ ‪ￖ￦‬‬
‫‪Question No. 3‬‬
‫)‪(A‬‬
‫‪￙¬¥¶©￦´¶©±­¹±Ζ￦¦©«Κ￦‬‬
‫‪ϯ￦‬ڴڶ‪￦¼￦ￖ‬ڴڴڼ‪Ζ‬ڶ‪￦ ￦Ϯ‬ڴڴڴ‪Ζ‬ڴڴڵ‪ￖ¶©±­¹±￦³²￦¸¶©¥·¹¶½￦·¬¥¶©￦¶©Ο­··¹©￦Ϯ‬‬
‫‪￦·¬¥¶©·￦‬ڴڴڴ‪Ζ‬ڴڶ‪ϯ￦¼￦‬ڴڵ‪￦ ￦ￖ‬ڹڵ‪ￖ¶©±­¹±￦³²￦´¶©ª©¶©²§©￦·¬¥¶©￦­··¹©￦Ϯￖ‬‬
‫‪￦·¬¥¶©·￦‬ڴڼڸ‪Ζ‬ڷ‪ϯ￦¼￦‬ڹ‪￦ ￦ￖ‬ڶڵ‪ￖ¶©±­¹±￦³²￦·¸³§¯￦¨­º­¨©²¨·￦Ϯￖ‬‬
‫‪ￚ³¸¥°￦·¬¥¶©￦´¶©±­¹±Ζ￦©²¨￦‬‬
‫‪￦‬‬
‫‪Question No. 4‬‬
‫)‪(D‬‬
‫‪￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￇ¨¨Ό￦ￔ©¸￦ￏ²§³±©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦￦ￛ²¥¨®¹·¸©¨￦ￔ©¸￦ￏ²§³±©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڻ‪Ζ‬ڵ ‪ￖ￦‬‬
‫‪￦￦￦ￕº©¶·¸¥¸©±©²¸￦­²￦³´©¶¥¸­²«￦©¼´©²·©·￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪ￒ©··Ό￦ￊ­º­¨©²¨·￦‬‬
‫‪ϯ￦‬ڶڵ‪￦¼￦ￖ‬ڴڼڸ‪Ζ‬ڷ‪￦￦￦￙¸³§¯￦¨­º­¨©²¨·￦Ϯ‬‬
‫‪ￖ￦‬‬
‫‪￦‬ڴںڻ‪Ζ‬ڵڸ‬
‫‪￦￦￦￉¥·¬￦¨­º­¨©²¨·Є￦￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڸڵ‪Ζ‬ڽڵڵ‬
‫‪￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¥¨®¹·¸©¨￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¥´´¶³´¶­¥¸©¨￦ª³¶￦¸¶©¥·¹¶½￦·¬¥¶©·￦‬‬
‫‪￦‬‬
‫‪￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¥´´¶³´¶­¥¸©¨￦ª³¶￦´°¥²¸￦©¼´¥²·­³²￦‬‬
‫‪￦‬‬
‫‪￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¹²¥´´¶³´¶­¥¸©¨￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬ڴڸڵ‪Ζ‬ڽڵ‬
‫‪￦‬ڴڸڵ‪Ζ‬ڽڵڵ‬
‫‪ￖ￦‬‬
‫‪￦‬‬
‫‪ￖ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ںڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڴڵ‬
‫‪ￖ￦‬‬
‫‪Ϯ￦‬‬
‫‪ￖ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬ڴڸڵ‪Ζ‬ڽڵ‬
‫‪￦‬ڴڸڵ‪Ζ‬ڽڵڵ‬
‫‪ￖ￦‬‬
‫‪￦‬‬
‫‪ￖ￦‬‬
‫‪Є￦￉¥·¬￦¨­º­¨©²¨·￦‬‬
‫‪￦‬ڵ‪ϯ￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڴڶ‪￦‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڼ‪ￖ¶©ª©¶¶©¨￦·¸³§¯￦¨­º­¨©²¨·￦Ϯ‬‬
‫‪￦‬ڴڹ‪ϯ￦¼￦ￖΚ‬ڴڼڸ‪Ζ‬ڷ‪￦‬ܩ‪￦‬ڴڴڼ‪Ζ‬ڸڷ‪ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪ￚ³¸¥°￦§¥·¬￦¨­º­¨©²¨·￦‬‬
‫‪￦‬‬
‫‪Question No. 5‬‬
‫)‪(B‬‬
‫‪ϯ￦‬ڴڶ‪￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڼ‪ￚ¶©¥·¹¶½￦·¬¥¶©·￦¥§µ¹­¶©¨￦Ϯ‬‬
‫‪ϯ￦‬ڴڶ‪￦¼￦ￖ‬ڴڴڼ‪Ζ‬ڶ‪ￚ¶©¥·¹¶½￦·¬¥¶©·￦¶©­··¹©¨￦Ϯ‬‬
‫‪ￚ¶©¥·¹¶½￦·¬¥¶©·Ζ￦©²¨￦‬‬
‫‪Є￦￉³±´¹¸¥¸­³²￦³ª￦¸¬©￦￉¥·¬￦¨­º­¨©²¨·￦‬‬
‫‪￦‬ڵ‪ϯ￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڴڶ‪￦‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڼ‪ￖ¶©ª©¶¶©¨￦·¸³§¯￦¨­º­¨©²¨·￦Ϯ‬‬
‫‪￦‬ڴڹ‪ϯ￦¼￦ￖΚ‬ڴڼڸ‪Ζ‬ڷ‪￦‬ܩ‪￦‬ڴڴڼ‪Ζ‬ڸڷ‪ￕ¶¨­²¥¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪ￚ³¸¥°￦§¥·¬￦¨­º­¨©²¨·￦‬‬
‫‪￦‬‬
‫‪￉³±´¹¸¥¸­³²￦³ª￦¸¬©￦²©¸￦­²§³±©Ό￦‬‬
‫‪ￔ©¸￦ￏ²§³±©￦‬‬
‫‪￦￦￦ￛ²¥¨®¹·¸©¨￦ￔ©¸￦ￏ²§³±©￦‬‬
‫‪￦￦￦ￕº©¶·¸¥¸©±©²¸￦­²￦³´©¶¥¸­²«￦©¼´©²·©·￦‬‬
‫‪ￇ¨®¹·¸©¨￦²©¸￦­²§³±©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڻ‪Ζ‬ڵ ‪ￖ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‪￦ ￦￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڼ‪Ζ‬ڵ ‪ￖ￦‬‬
‫‪￦‬‬
‫‪B‬‬
‫‪5.‬‬
‫‪343‬‬
‫‪D‬‬
‫‪4.‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. C‬‬
‫‪2. A‬‬
‫‪3. A‬‬
‫‪￦‬‬
CHAPTER 32
ADJUSTING JOURNAL ENTRIES:
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Entries Made
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‫ڴڴڵ‬￦
³´©¶¥¸­²«￦
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￦￦￉¥·¬￦
￦
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Should be entries
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ￖ¶©±­¹±Ο
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¼￦
‫ܫڴڵ‬￦¼￦ￖ‫ڶڵ‬ϯ￦
￙¬¥¶©￦ ¨­ºΚ￦
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Ϯ‫ڸڷ‬Ζ‫ڴڴڼ‬￦ ¼￦
‫ܫڴڵ‬￦¼￦ￖ‫ڹ‬ϯ￦
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￙¥±©
‫ڴڴڶ‬
‫ڴڴڵ‬
‫ڵڸ‬Ζ‫ڻ‬
‫ڴں‬￦
‫ڻڵ‬Κ‫ڸ‬￦
‫ڸڶ‬Κ‫ڷ‬
‫ں‬￦
‫ڻڵ‬Κ‫ڸ‬￦
‫ڻڵ‬Κ‫ڸ‬￦
‫ڽڵڵ‬Κ
‫ڸڵ‬￦
‫ڵ‬Ζ‫ڴڶ‬
‫ڴ‬￦
344
‫ڽڵڵ‬Κ
‫ڸڵ‬￦
Adjusting entries
ￊ­º­¨©²¨·￦
‫ڴڴڵ‬￦
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‫ܫڴڵ‬￦¼￦ￖ‫ڶڵ‬ϯ￦
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‫ڵڸ‬Ζ‫ڻ‬
‫ڴں‬￦
￦
￦
‫ڻڵ‬Κ‫ڸ‬￦
￦
‫ڻڵ‬Κ‫ڸ‬￦
‫ڸڶ‬Κ‫ڷ‬
‫ں‬￦
￦
￦
‫ڻڵ‬Κ‫ڸ‬￦
‫ڽڵڵ‬Κ
‫ڸڵ‬￦
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￦
￦
‫ڽڵڵ‬Κ
‫ڸڵ‬￦
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￦
￦
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￦￦ￚ¶©¥·¹¶½￦
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ￖ￙￦
‫‪CHAPTER 32‬‬
‫‪￦‬‬
‫ڸڴڵ‬
‫‪￦‬ڸڴڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫ڼڼ‪Ζ‬ڵ‬
‫‪￦‬ڴ‬
‫‪￦‬‬
‫ڼڼ‪Ζ‬ڵ‬
‫‪￦‬ڴ‬
‫‪￘©¸¥­²©¨￦‬‬
‫‪©¥¶²­²«·Ο‬‬
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‫ڸڴڵ‬
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‫‪￦‬ڴ‬
‫ڼڼ‪Ζ‬ڵ‬
‫‪￦‬ڴ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪ￖ￦‬‬
‫‪￦ ￦‬ڴڸڵ‪Ζ‬ڽڵ‬
‫‪￦‬ڴڸڵ‪Ζ‬ڽڵڵ‬
‫‪￦‬‬
‫‪ￖ￦‬‬
‫‪￘©¸¥­²©¨￦‬‬
‫‪©¥¶²­²«·Ο‬‬
‫­¶´‪¹²¥´´¶³‬‬
‫‪¥¸©¨￦‬‬
‫‪￦￦￘©¸¥­²©¨￦‬‬
‫‪©¥¶²­²«·￦‬‬
‫©¸‪¥´´¶³´¶­¥‬‬
‫‪¨￦‬‬
‫‪ª³¶￦‬‬
‫‪ￚ¶©¥·¹¶½￦‬‬
‫‪·¬¥¶©·￦‬‬
‫‪ￏ²§³±©￦‬‬
‫‪·¹±±¥¶½￦‬‬
‫‪￦￦￘©¸¥­²©¨￦‬‬
‫‪©¥¶²­²«·Ο‬‬
‫­¶´‪¹²¥´´¶³‬‬
‫‪¥¸©¨￦‬‬
‫‪￦‬‬
‫©¸‪¥´´¶³´¶­¥‬‬
‫‪¨￦ ª³¶￦ ´°¥²¸￦‬‬
‫‪©¼´¥²·­³²￦‬‬
‫‪ￔ³￦ ®³¹¶²¥°￦‬‬
‫‪©²¸¶½￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ￔ³￦ ®³¹¶²¥°￦‬‬
‫‪©²¸¶½￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪­Κ‬‬
‫‪Є￦￉³±´¹¸¥¸­³²￦³ª￦¸¬©￦￉¥·¬￦¨­º­¨©²¨·￦‬‬
‫‪￦‬‬
‫‪ￖ¶©ª©¶¶©¨￦·¸³§¯￦¨­º­¨©²¨·￦￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڵ‪ϯ￦¼￦ￖ‬ڴڴڴ‪Ζ‬ڴڶ‪￦‬ܩ‪￦‬ڴڴڴ‪Ζ‬ڴڼ‪￦￦￦￦Ϯ‬‬
‫‪￦‬‬
‫‪ￕ¶¨­²¥¶½￦·¬¥¶©·￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڹ‪ϯ￦¼￦ￖΚ‬ڴڼڸ‪Ζ‬ڷ‪￦‬ܩ‪￦‬ڴڴڼ‪Ζ‬ڸڷ‪￦￦￦Ϯ‬‬
‫‪￦‬‬
‫‪ￚ³¸¥°￦§¥·¬￦¨­º­¨©²¨·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￉³±´¹¸¥¸­³²￦³ª￦¸¬©￦²©¸￦­²§³±©Ό￦‬‬
‫‪ￔ©¸￦ￏ²§³±©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦￦ￛ²¥¨®¹·¸©¨￦ￔ©¸￦ￏ²§³±©￦￦‬‬
‫‪￦‬‬
‫‪￦￦￦ￕº©¶·¸¥¸©±©²¸￦­²￦‬‬
‫‪￦￦￦￦￦³´©¶¥¸­²«￦©¼´©²·©·￦ ￦‬‬
‫‪￦‬‬
‫‪ￇ¨®¹·¸©¨￦²©¸￦­²§³±©￦‬‬
‫‪￦￦￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڻ‪Ζ‬ڵ‪ￖ￦￦￦￦￦￦￦￦￦￦￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڼ‪Ζ‬ڵ‪ￖ￦￦￦￦￦￦￦￦￦￦‬‬
‫‪345‬‬
Chapter 33
Share-based Payment
CHAPTER 33: SHARE-BASED PAYMENT
PROBLEM 33-1 Service Condition
SCENARIO 1
ￚ³¸¥°￦ￔ¹±¦©¶￦³ª￦·¸³§¯￦³´¸­³²·￦
Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڼ‬ϯ￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦
ￚ³¸¥°￦ￌ¥­¶￦ￜ¥°¹©￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦
￉¹±¹°¥¸­º©￦§³±´©²·¥¸­³²￦
ￒ©··Ό￦￉¹±¹°¥¸­º©￦￉³±´￦´¶©º￦½©¥¶·￦
￉³±´©²·¥¸­³²￦©¼´©²·©￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ A
2018
2019
2020
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬ϑ‫ڷ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڶ‬ϑ‫ڷ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
SCENARIO 2
ￚ³¸¥°￦ￔ³Κ￦³ª￦·¸³§¯￦³´¸­³²·￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦
ￚ³¸¥°￦ￌ¥­¶￦ￜ¥°¹©￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦
￉¹±¹°¥¸­º©￦§³±´©²·¥¸­³²￦
ￒ©··Ό￦￉¹±¹°¥¸­º©￦￉³±´￦´¶©º￦½©¥¶·￦
￉³±´©²·¥¸­³²￦©¼´©²·©￦
￦
￦
ￚ³¸¥°￦ￔ³Κ￦³ª￦·¸³§¯￦³´¸­³²·￦
‫ڼڵڴڶ‬￦ Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڹڼ‬ϯ￦
‫ڽڵڴڶ‬￦ Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦￞￦‫ܫڼڼ‬ϯ￦
‫ڴڶڴڶ‬￦￦ Ϯ‫ڷڸڸ‬￦©±´°￦¼￦‫ڴڴڵ‬ϯ￦￦￦
2018
‫ڶڸ‬Ζ‫ڴڴڹ‬￦
‫ڹڵ‬￦
‫ڻڷں‬Ζ‫ڴڴڹ‬￦
‫ڵ‬ϑ‫ڷ‬￦
‫ڶڵڶ‬Ζ‫ڴڴڹ‬￦
Ο￦
‫ڶڵڶ‬Ζ‫ڴڴڹ‬￦
￦
‫ڶڸ‬Ζ‫ڴڴڹ‬￦
‫ڸڸ‬Ζ‫ڴڴڴ‬￦
‫ڷڸڸ‬Ζ‫ڴڴڴ‬￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ C
‫ڷ‬Κ￦ B
￦
￦
￦
2019
‫ڸڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬￦
‫ڴںں‬Ζ‫ڴڴڴ‬￦
‫ڶ‬ϑ‫ڷ‬￦
‫ڴڸڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڵڶ‬Ζ‫ڴڴڹ‬￦
‫ڻڶڶ‬Ζ‫ڴڴڹ‬￦
2020
‫ڸڸ‬Ζ‫ڴڴڷ‬￦
‫ڹڵ‬￦
‫ڸںں‬Ζ‫ڴڴڹ‬￦
‫ڷ‬ϑ‫ڷ‬￦
‫ڸںں‬Ζ‫ڴڴڹ‬￦
‫ڴڸڸ‬Ζ‫ڴڴڴ‬￦
‫ڸڶڶ‬Ζ‫ڴڴڹ‬￦
￦
PROBLEM 33-2￦Grant with a performance condition, in which the length of the
vesting period varies
￦
2018
2019
2020
ￔ³Κ￦³ª￦·¸³§¯￦³´¸­³²·￦
‫ڴڴڵ‬￦
‫ڴڴڵ‬￦
‫ڴڴڵ‬￦
ￓ¹°¸­´°½￦¦½Ό￦©±´°³½©©·￦©²¸­¸°©¨￦
‫ڴڸڸ‬￦
‫ڻڵڸ‬￦
‫ڽڵڸ‬￦
ￚ³¸¥°￦
‫ڸڸ‬Ζ‫ڴڴڴ‬￦
‫ڵڸ‬Ζ‫ڴڴڻ‬￦
‫ڵڸ‬Ζ‫ڴڴڽ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦
‫ڴڷ‬￦
‫ڴڷ‬￦
‫ڴڷ‬￦
ￚ³¸¥°￦ￌ¥­¶￦ￜ¥°¹©￦
‫ڵ‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڵڹڶ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڻڹڶ‬Ζ‫ڴڴڴ‬￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦
‫ڏ‬￦
‫ڶ‬ϑ‫ڷ‬￦
‫ڷ‬ϑ‫ڷ‬￦
346
Chapter 33
Share-based Payment
￉¹±¹°¥¸­º©￦§³±´©²·¥¸­³²￦
ￒ©··Ό￦￉¹±¹°¥¸­º©￦￉³±´￦´¶©º￦½©¥¶·￦
￉³±´©²·¥¸­³²￦©¼´©²·©￦
￦
￦
ￔ³Κ￦³ª￦©±´°³½©©·￦
ￒ©··Ό￦ￋ±´°³½©©·￦»¬³￦°©ª¸￦
ￒ©··Ό￦ￋ±´°³½©©·￦»¬³‫ك‬°°￦°©¥º©￦
ￋ±´°³½©©·￦©²¸­¸°©¨￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ E
‫ڸ‬Κ￦
D
‫ڴںں‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴںں‬Ζ‫ڴڴڴ‬￦
‫ڸڷڼ‬Ζ‫ڴڴڴ‬￦
‫ڴںں‬Ζ‫ڴڴڴ‬￦
‫ڸڻڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڻڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڸڷڼ‬Ζ‫ڴڴڴ‬￦
‫ڷڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڼڵڴڶ‬￦
‫ڴڴڹ‬￦
‫ڴڷ‬￦
‫ڴڷ‬￦
‫ڴڸڸ‬￦
‫ڽڵڴڶ‬￦
‫ڴڴڹ‬￦
‫ڼڹ‬￦
‫ڹڶ‬￦
‫ڻڵڸ‬￦
‫ڴڶڴڶ‬￦
‫ڴڴڹ‬￦
‫ڵڼ‬￦
￦
‫ڽڵڸ‬￦
‫ڹ‬Κ￦
A
￦
PROBLEM 33-3 Performance Condition, Nonmarket condition, # of equity
instruments varies
ￔ³Κ￦³ª￦·¬¥¶©￦³´¸­³²·￦
ￓ¹°¸­´°½￦¦½Ό￦ￔ³Κ￦³ª￦©±´°³½©©·￦©²¸­¸°©¨￦
ￚ³¸¥°￦·¬¥¶©￦³´¸­³²·￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦
ￚ³¸¥°￦ￌ¥­¶￦ￜ¥°¹©￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦
￉¹±¹°¥¸­º©￦§³±´©²·¥¸­³²￦
ￒ©··Ό￦￉¹±¹°¥¸­º©￦￉³±´￦´¶©º￦½©¥¶·￦
￉³±´©²·¥¸­³²￦©¼´©²·©￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ D
￦
2018
‫ڴڹ‬￦
‫ڴڴڶ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬ϑ‫ڷ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
2019
‫ڴڹ‬￦
‫ڴڴڶ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬ϑ‫ڷ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
2020
‫ڴڴڵ‬￦
‫ڴڴڶ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڷ‬ϑ‫ڷ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
PROBLEM 33-4 Grant with a performance condition, in which the exercise price
varies
Year 1
Year 2
Year 3
ￔ³Κ￦³ª￦·¸³§¯￦³´¸­³²·￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦·¬¥¶©￦³´¸­³²·￦
‫ںڵ‬￦
‫ںڵ‬￦
‫ڶڵ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦ￌ¥­¶￦ￜ¥°¹©￦
‫ڵ‬ϑ‫ڷ‬￦
‫ڶ‬ϑ‫ڷ‬￦
‫ڵ‬￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
￉¹±¹°¥¸­º©￦§³±´©²·¥¸­³²￦
Ο￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¹±¹°¥¸­º©￦￉³±´￦´¶©º￦½©¥¶·￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ C
‫ڷ‬Κ￦ B
￦
￦
347
￦
Chapter 33
Share-based Payment
PROBLEM 33-5 Grant with a market condition
2018
‫ڹ‬Ζ‫ڴڴڴ‬￦
‫ڸڶ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬ϑ‫ڷ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦·¬¥¶©￦³´¸­³²·￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦
ￚ³¸¥°￦ￌ¥­¶￦ￜ¥°¹©￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦
￉¹±¹°¥¸­º©￦§³±´©²·¥¸­³²￦
ￒ©··Ό￦￉¹±¹°¥¸­º©￦￉³±´￦´¶©º￦½©¥¶·￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ B
￦
2019
‫ڹ‬Ζ‫ڴڴڴ‬￦
‫ڸڶ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬ϑ‫ڷ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
2020
‫ڹ‬Ζ‫ڴڴڴ‬￦
‫ڸڶ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
PROBLEM 33-6 Grant with a market condition, in which the length of the vesting
period varies
ￔ³Κ￦³ª￦·¸³§¯￦³´¸­³²·￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦
ￚ³¸¥°￦ￌ¥­¶￦ￜ¥°¹©
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦
￉¹±Κ￦§³±´©²·¥¸­³²￦
ￒ©··Ό￦￉¹±¹°¥¸­º©￦￉³±´￦
´¶©º￦½©¥¶·￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦
2018
2019
2020
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬￦
‫ڹڶ‬￦
‫ڹڶ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬ϑ‫ڹ‬￦
‫ڶ‬ϑ‫ڹ‬￦
‫ڷ‬ϑ‫ڹ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ C
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Κ￦
B
2021
2022
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬￦
‫ڹڶ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬ϑ‫ڹ‬￦
‫ڹ‬ϑ‫ڹ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Κ￦
B
￦
PROBLEM 33-7 Grant of share options that are subsequently repriced
2018
2019
2020
ￔ³Κ￦³ª￦·¸³§¯￦³´¸­³²·￦
‫ڴڴڵ‬￦
‫ڴڴڵ‬￦
‫ڴڴڵ‬￦
ￓ¹°¸­´°½￦¦½Ό￦©±´°³½©©·￦©²¸­¸°©¨￦
‫ڴڽڶ‬￦
‫ڹڽڶ‬￦
‫ڻڽڶ‬￦
ￚ³¸¥°￦·¸³§¯￦³´¸­³²·￦
‫ڽڶ‬Ζ‫ڴڴڴ‬￦
‫ڽڶ‬Ζ‫ڴڴڹ‬￦
‫ڽڶ‬Ζ‫ڴڴڻ‬￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦
‫ڹڵ‬￦
‫ڹڵ‬￦
‫ڽڵ‬￦
ￚ³¸¥°￦ￌ¥­¶￦ￜ¥°¹©￦
‫ڹڷڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڸڸ‬Ζ‫ڴڴڹ‬￦
‫ڸںڹ‬Ζ‫ڴڴڷ‬￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦
‫ڵ‬ϑ‫ڷ‬￦
‫ڶ‬ϑ‫ڷ‬￦
‫ڷ‬ϑ‫ڷ‬￦
￉¹±¹°¥¸­º©￦§³±´©²·¥¸­³²￦
‫ڹڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڽڶ‬Ζ‫ڴڴڴ‬￦
‫ڸںڹ‬Ζ‫ڴڴڷ‬￦
ￇ¨¨Ό￦ￏ²§¶©±©²¸¥°￦©¼´￦
￦
￦
￦
No. of stock options
100
Multiply by: Employees entitled
295
Total
29,500
Multiply by: Incremental value (10-6)
4
348
Chapter 33
Share-based Payment
Total
Multiply by: Ratio
ￚ³¸¥°￦­²§¶©±©²¸¥°￦©¼´©²·©￦
ￚ³¸¥°￦￉¹±¹°¥¸­º©￦§³±´Κ￦
ￒ©··Ό￦￉¹±Κ￦￉³±´￦´¶©º￦½©¥¶·￦
￉³±´©²·¥¸­³²￦©¼´©²·©￦
￦
ￔ³Κ￦³ª￦©±´°³½©©·￦
ￒ©··Ό￦ￋ±´°³½©©·￦»¬³￦°©ª¸￦
ￒ©··Ό￦ￋ±´°³½©©·￦»¬³‫ك‬°°￦°©¥º©￦
©±´°³½©©·￦©²¸­¸°©¨￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ C
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ D
Ο￦
‫ڹڸڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڹڸڵ‬Ζ‫ڴڴڴ‬￦
118,000
1/2
‫ڽڹ‬Ζ‫ڴڴڴ‬￦
‫ڸڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڹڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڽڴڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڸںڹ‬Ζ‫ڴڴڷ‬￦
‫ڸڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڶ‬Ζ‫ڴڴڷ‬￦
2018
‫ڴڴڸ‬￦
‫ڴڸ‬￦
‫ڴڻ‬￦
‫ڴڽڶ‬￦
2019
‫ڴڴڸ‬￦
‫ڹڻ‬￦
‫ڴڷ‬￦
‫ڹڽڶ‬￦
2019
‫ڴڴڸ‬￦
‫ڷڴڵ‬￦
￦
‫ڻڽڶ‬￦
￦
￦
￦
PROBLEM 33-8 Intrinsic Value
ￋ±´°³½©©·￦©²¸­¸°©¨￦ª³¶￦¸¬©￦¦©²©ª­¸￦
ￔ¹±¦©¶￦³ª￦·¸³§¯￦³´¸­³²·￦´©¶￦©±´°³½©©￦
ￚ³¸¥°￦·¸³§¯￦³´¸­³²·￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦
ￚ³¸¥°￦º¥°¹©￦³ª￦¸¬©￦§³±´©²·¥¸­³²￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦
￉¹±¹°¥¸­º©￦§³±´©²·¥¸­³²￦
ￒ©··Ό￦§¹±¹°¥¸­º©￦§³±´Κ￦´¶©ºΚ￦½©¥¶￦
￉³±´©²·¥¸­³²￦©¼´©²·©￦
￦
ￌ¥­¶￦º¥°¹©￦³ª￦³´¸­³²·￦
ￒ©··Ό￦ￋ¼©¶§­·©￦ￖ¶­§©￦
ￏ²¸¶­²·­§￦º¥°¹©￦
2018
‫ڷڷ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬￦
‫ڷڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬￦
‫ڴڷڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬ϑ‫ڷ‬￦
‫ڴڵڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڵڵ‬Ζ‫ڴڴڴ‬￦
2018
‫ڴں‬￦
‫ڹڸ‬￦
‫ڹڵ‬￦
2019
‫ڹں‬￦
‫ڹڸ‬￦
‫ڴڶ‬￦
￉¬¥²«©￦­²￦­²¸¶­²·­§￦º¥°¹©Ό￦
￦￦￉¹¶¶©²¸￦½©¥¶￦­²¸¶­²·­§￦º¥°¹©￦
￦￦ￒ©··Ό￦ￖ¶©º­³¹·￦½©¥¶￦­²¸¶­²·­§￦º¥°¹©￦
￉¬¥²«©￦­²￦­²¸¶­²·­§￦º¥°¹©￦
ￓ¹°¸­´°½￦ ¦½Ό￦ ￔ³Κ￦ ³ª￦·¬¥¶©￦ ³´¸­³²·￦ ©¼©¶§­·©¨￦ ¨¹¶­²«￦
¸¬©￦½©¥¶￦
ￚ³¸¥°￦
ￇ¨¨Ό￦ￛ²©¼©¶§­·©¨￦·¬¥¶©￦³´¸­³²·￦
Change in intrinsic value
Multiply by: No. of share options not yet exercise
349
2019
‫ڶڷ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬ϑ‫ڷ‬￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
2020
‫ڴڻ‬￦
‫ڹڸ‬￦
‫ڹڶ‬￦
2020
‫ڶڷ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬￦
‫ڴڸں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬￦
‫ڴڸں‬Ζ‫ڴڴڴ‬￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
2021
‫ڼں‬￦
‫ڹڸ‬￦
‫ڷڶ‬￦
2022
‫ڴڼ‬￦
‫ڹڸ‬￦
‫ڹڷ‬￦
2021
2022
‫ڷڶ‬￦
‫ڹڶ‬￦
Ϯ‫ڶ‬ϯ￦
‫ڹڷ‬￦
‫ڷڶ‬￦
‫ڶڵ‬￦
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ںڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڼںڵ‬Ζ‫ڴڴڴ‬￦
(2)
14,000
12
-
‫‪Share-based Payment‬‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼںڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڼڶ‪Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڸں‪Ϯ‬‬
‫‪Chapter 33‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪￙¥°¥¶­©·￦©¼´©²·©￦‬‬
‫‪B‬‬
‫‪￦‬‬
‫‪D‬‬
‫‪Κ￦‬ڹ‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪Κ￦ A‬ڵ‬
‫‪Κ￦ C‬ڶ‬
‫‪Κ￦ C‬ڷ‬
‫‪Κ￦‬ڸ‬
‫‪PROBLEM 33-9 Cash alternative￦‬‬
‫‪2022‬‬
‫ڴڴڵ‬
‫‪Ο‬‬
‫‪Ο‬‬
‫‪Ο￦‬‬
‫‪Ο‬‬
‫‪￦‬ڵ‬
‫‪Ο‬‬
‫‪2021‬‬
‫ڴڴڵ‬
‫ڵڶڵ‬
‫ڴڴڵ‪Ζ‬ڶڵ‬
‫‪￦‬ڴڸ‬
‫ڴڴڴ‪Ζ‬ڸڼڸ‬
‫‪￦‬ڵ‬
‫ڴڴڴ‪Ζ‬ڸڼڸ‬
‫‪2020‬‬
‫‪￦‬ڴڴڵ‬
‫‪￦‬ڵڹڶ‬
‫‪￦‬ڴڴڵ‪Ζ‬ڹڶ‬
‫‪￦‬ںڷ‬
‫‪￦‬ڴڴں‪Ζ‬ڷڴڽ‬
‫‪￦‬ڵ‬
‫‪￦‬ڴڴں‪Ζ‬ڷڴڽ‬
‫‪2019‬‬
‫ڴڴڵ‬
‫ڹڽڷ‬
‫ڴڴڹ‪Ζ‬ڽڷ‬
‫‪￦‬ڷڷ‬
‫ڴڴڹ‪Ζ‬ڷڴڷ‪Ζ‬ڵ‬
‫‪￦‬ڷ‪ϑ‬ڶ‬
‫ڴڴڴ‪Ζ‬ڽںڼ‬
‫‪2018‬‬
‫ڴڴڵ‬
‫ڸڴڸ‬
‫ڴڴڸ‪Ζ‬ڴڸ‬
‫‪￦‬ڴڷ‬
‫ڴڴڴ‪Ζ‬ڶڵڶ‪Ζ‬ڵ‬
‫‪￦‬ڷ‪ϑ‬ڵ‬
‫ڴڴڴ‪Ζ‬ڸڴڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڼڸ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڸڼڸ‪Ϯ‬‬
‫‪￦‬ڴڴں‪Ζ‬ڷڴڽ‬
‫‪ϯ￦‬ڴڴں‪Ζ‬ڽڵڸ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽںڼ‬
‫‪￦‬ڴڴں‪Ζ‬ڸڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڴڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹںڸ‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڴڸ‬
‫‪￦‬ڴڴڶ‪Ζ‬ڼڴڹ‬
‫ڴڴڶ‪Ζ‬ڸڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڹڸ‬
‫ڴڴڸ‪Ζ‬ڹڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڸ‬
‫‪￦‬ڴڴں‪Ζ‬ڸڼڸ‬
‫‪Ο￦‬‬
‫ڴڴڴ‪Ζ‬ڹںڸ‬
‫‪Ο￦‬‬
‫ڴڴڴ‪Ζ‬ڸڴڸ‬
‫‪2022￦‬‬
‫‪￦‬ڴڴڹ‬
‫‪￦‬ڽڽ‬
‫‪￦‬ڴ‬
‫‪￦‬ڵڴڸ‬
‫‪￦‬ڴ‬
‫‪2021￦‬‬
‫‪￦‬ڴڴڹ‬
‫‪￦‬ڽڽ‬
‫‪￦‬ڴ‬
‫‪￦‬ڴڼڶ‬
‫‪￦‬ڵڶڵ‬
‫‪2022‬‬
‫‪￦‬ڵڶڵ‬
‫‪￦‬ڴڴڵ‬
‫‪￦‬ڴڴڵ‪Ζ‬ڶڵ‬
‫‪￦‬ڶڸ‬
‫‪￦‬ڴڴڶ‪Ζ‬ڼڴڹ‬
‫‪2020￦‬‬
‫‪￦‬ڴڴڹ‬
‫‪￦‬ڽڽ‬
‫‪￦‬ڴ‬
‫‪￦‬ڴڹڵ‬
‫‪￦‬ڵڹڶ‬
‫‪2019￦‬‬
‫‪￦‬ڴڴڹ‬
‫‪￦‬ڼڻ‬
‫‪￦‬ڻڶ‬
‫‪￦‬ڴ‬
‫‪￦‬ڹڽڷ‬
‫‪2021‬‬
‫‪￦‬ڴڷڵ‬
‫‪￦‬ڴڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷڵ‬
‫‪￦‬ڹڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڹڸ‬
‫‪￦‬‬
‫‪2018￦‬‬
‫‪￦‬ڴڴڹ‬
‫‪￦‬ںڷ‬
‫‪￦‬ڴں‬
‫‪￦‬ڴ‬
‫‪￦‬ڸڴڸ‬
‫‪ￔ³Κ￦³ª￦©±´°³½©©·￦‬‬
‫‪ￒ©··Ό￦ￋ±´°³½©©·￦»¬³￦°©ª¸￦‬‬
‫‪°°￦°©¥º©￦‬ك‪ￒ©··Ό￦ￋ±´°³½©©·￦»¬³‬‬
‫‪ￒ©··Ό￦ￋ±´°³½©©·￦»¬³￦©¼©¶§­·©¨￦‬‬
‫‪ￋ±´°³½©©·￦©²¸­¸°©¨￦ª³¶￦¸¬©￦¦©²©ª­¸￦‬‬
‫‪2020‬‬
‫‪￦‬ڴڹڵ‬
‫‪￦‬ڴڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڵ‬
‫‪￦‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڸ‬
‫‪A‬‬
‫‪Κ￦‬ڹ‬
‫‪￙ￇ￘·￦¹²©¼©¶§­·©¨￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦ￋ±´°³½©©·￦©²¸­¸°©¨￦‬‬
‫‪ￚ³¸¥°￦￙ￇ￘·￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦‬‬
‫‪ￚ³¸¥°￦º¥°¹©￦³ª￦¸¬©￦§³±´©²·¥¸­³²‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦‬‬
‫‪￉¹±¹°¥¸­º©￦§³±´©²·¥¸­³²￦‬‬
‫‪ￒ©··Ό￦ §¹±¹°¥¸­º©￦ §³±´Κ￦ ´¶©ºΚ￦‬‬
‫‪½©¥¶￦‬‬
‫‪￉³±´©²·¥¸­³²￦©¼´©²·©￦‬‬
‫‪ￇ¨¨Ό￦ ￚ³¸¥°￦ ￙ￇ￘·￦ ©¼©¶§­·©¨￦‬‬
‫‪¨¹¶­²«￦¸¬©￦½©¥¶￦‬‬
‫‪ￚ³¸¥°￦§³±´©²·¥¸­³²￦©¼´©²·©￦‬‬
‫‪SARS EXERCISED‬‬
‫‪ￔ¹±¦©¶￦³ª￦©±´°³½©©·￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦￙ￇ￘·￦´©¶￦©±´°³½©©￦‬‬
‫‪ￚ³¸¥°￦￙ￇ￘·￦©¼©¶§­·©¨￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦ￏ²¸¶­²·­§￦º¥°¹©￦‬‬
‫‪ￚ³¸¥°￦ￜ¥°¹©￦³ª￦￙ￇ￘·￦©¼©¶§­·©¨￦‬‬
‫‪A‬‬
‫‪Κ￦‬ڸ‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪Κ￦ A‬ڵ‬
‫‪Κ￦ A‬ڶ‬
‫‪Κ￦ C‬ڷ‬
‫‪PROBLEM 33-10 Changes of classification from cash-settled to equity-settled￦‬‬
‫‪2021‬‬
‫‪￦‬ڴڴڵ‬
‫‪￦‬ڴڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڶ‪Κ‬ڷڵ‬
‫‪2020‬‬
‫‪￦‬ڴڴڵ‬
‫‪￦‬ڴڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڶ‪Κ‬ڷڵ‬
‫‪2019‬‬
‫‪￦‬ڴڴڵ‬
‫‪￦‬ڴڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڶ‪Κ‬ڷڵ‬
‫‪2018‬‬
‫‪￦‬ڴڴڵ‬
‫‪￦‬ڴڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڵ‬
‫‪350‬‬
‫‪￙ￇ￘·￦´©¶￦©±´°³½©©￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦©±´°³½©©·￦©²¸­¸°©¨￦‬‬
‫‪ￚ³¸¥°￦￙ￇ￘·￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦‬‬
‫‪Share-based Payment‬‬
‫‪Chapter 33‬‬
‫‪ￚ³¸¥°￦º¥°¹©￦³ª￦¸¬©￦§³±´©²·¥¸­³²￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڷڵ ‪￦‬ڴڴڴ‪Ζ‬ڶڷڵ ‪￦‬ڴڴڴ‪Ζ‬ڶڷڵ ‪￦‬ڴڴڴ‪Ζ‬ڴڴڵ‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦‬‬
‫‪￦‬ڸ‪ϑ‬ڵ‬
‫‪￦‬ڶ‪ϑ‬ڵ‬
‫‪￦‬ڸ‪ϑ‬ڷ‬
‫‪￦‬ڵ‬
‫‪￉¹±¹°¥¸­º©￦§³±´©²·¥¸­³²￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڷڵ ‪￦‬ڴڴڴ‪Ζ‬ڽڽ ‪￦‬ڴڴڴ‪Ζ‬ںں ‪￦‬ڴڴڴ‪Ζ‬ڹڶ‬
‫‪ￒ©··Ό￦￉¹±¹°¥¸­º©￦§³±´Κ￦´¶©ºΚ￦½©¥¶￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽڽ ‪￦‬ڴڴڴ‪Ζ‬ںں ‪￦‬ڴڴڴ‪Ζ‬ڹڶ ‪Ο￦‬‬
‫‪￉³±´©²·¥¸­³²￦©¼´©²·©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷڷ ‪￦‬ڴڴڴ‪Ζ‬ڷڷ ‪￦‬ڴڴڴ‪Ζ‬ڵڸ ‪￦‬ڴڴڴ‪Ζ‬ڹڶ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪C‬‬
‫‪Κ￦‬ڸ‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪Κ￦ A‬ڵ‬
‫‪Κ￦ C‬ڶ‬
‫‪Κ￦ D‬ڷ‬
‫‪PROBLEM 33-11 Share Options With Cash Alternative‬‬
‫‪2016‬‬
‫‪2017‬‬
‫‪2018‬‬
‫‪LIAB‬‬
‫‪ￔ³Κ￦³ª￦·¬¥¶©·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ ‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ ‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦‬‬
‫‪￦‬ڷڷ‬
‫‪￦‬ڷڷ‬
‫‪￦‬ڷڷ‬
‫‪￦‬ڷڶ‬
‫‪ￚ³¸¥°￦º¥°¹©￦³ª￦¸¬©￦§³±´©²·¥¸­³²￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽں ‪￦‬ڴڴڴ‪Ζ‬ڴڽڽ ‪￦‬ڴڴڴ‪Ζ‬ڴڽڽ ‪￦‬ڴڴڴ‪Ζ‬ڴڽڽ‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦‬‬
‫‪￦‬ڷ‪ϑ‬ڵ‬
‫‪￦‬ڷ‪ϑ‬ڶ‬
‫‪￦‬ڷ‪ϑ‬ڷ‬
‫‪￦‬ڷ‪ϑ‬ڷ‬
‫‪￉¹±¹°¥¸­º©￦§³±´©²·¥¸­³²￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽں ‪￦‬ڴڴڴ‪Ζ‬ڴڽڽ ‪￦‬ڴڴڴ‪Ζ‬ڴںں ‪￦‬ڴڴڴ‪Ζ‬ڴڷڷ‬
‫‪ￒ©··Ό￦￉¹±¹°¥¸­º©￦§³±´Κ￦´¶©ºΚ￦½©¥¶￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںں ‪￦‬ڴڴڴ‪Ζ‬ڴڷڷ ‪Ο￦‬‬
‫‪￦‬‬
‫‪￉³±´©²·¥¸­³²￦©¼´©²·©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷڷ ‪￦‬ڴڴڴ‪Ζ‬ڴڷڷ ‪￦‬ڴڴڴ‪Ζ‬ڴڷڷ‬
‫‪￦‬‬
‫‪ￒ©··Ό￦ￇ¨®¹·¸￦°­¥¦­°­¸½￦¸³￦ª¥­¶￦º¥°¹©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦￦￦Ϯ¨©§¶©¥·©￦­²￦ª¥­¶￦º¥°¹©ϯ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪σ￦‬ڴڴڴ‪Ζ‬ڴڷ‪ϯ￦¼￦‬ڷڶ‪Ο‬ڹڶ‪σϮ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦ ￦‬ڴڴڴ‪Ζ‬ڴں‪￦￦￦￦‬‬
‫‪￙¥°¥¶­©·￦©¼´©²·©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦ ￦‬ڴڴڴ‪Ζ‬ڴڻڶ‪￦￦‬‬
‫‪￦‬‬
‫‪￦ ­·￦ ¥°°³§¥¸©¨￦ ¦©¸»©©²￦ °­¥¦­°­¸­©·￦ ¥²¨￦‬ڼڵڴڶ ‪￦ ­²￦‬ڴڴڴ‪Ζ‬ڴڷڷ ‪ￚ¬©￦ ￙¥°¥¶­©·￦ ©¼´©²·©￦ ³ª￦‬‬
‫‪©µ¹­¸½Ζ￦ ¸³￦ ¦¶­²«￦ ­²￦ ¸¬©￦ ª­²¥°￦ ¸¬­¶¨￦ ³ª￦ ¸¬©￦ °­¥¦­°­¸½￦ ¦¥·©¨￦ ³²￦ ¸¬©￦ ª¥­¶￦ º¥°¹©￦ ³ª￦ ¸¬©￦‬‬
‫‪·¬¥¶©·￦¥·￦¥¸￦¸¬©￦¨¥¸©￦³ª￦¸¬©￦±³¨­ª­§¥¸­³²Κ￦‬‬
‫‪￦‬‬
‫‪2017‬‬
‫‪￉¹±¹°¥¸­º©￦·¥°¥¶­©·￦©¼´Κ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںں‬
‫‪￘©§°¥··­ª½￦©µ¹­¸½￦¸³￦°­¥¦­°­¸­©·￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڷ‪ϑ‬ڶ‪￦¼￦‬ڹڶ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڷ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬ڻڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‪￘©±Κ￦ￋµ¹­¸½Ζ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڵ‬
‫‪ￇ¨®¹·¸±©²¸￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڶ ‪ϯ￦‬ڷ‪ϑ‬ڷ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڷ‪ϯ￦¼￦‬ڹڶ‪Ο‬ڷڷ‪￦ϮϮ‬ڼڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‪ￋµ¹­¸½Ζ￦‬‬
‫‪￦‬‬
‫‪End of 2017:‬‬
‫‪￙¥°¥¶­©·￦©¼´©²·©￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷڷ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷڷ ‪￙¬¥¶©￦³´¸­³²·￦³¹¸·¸¥²¨­²«￦‬‬
‫‪￦‬‬
‫‪￘©§°¥··­ª½Ό￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪￙¬¥¶©￦³´¸­³²·￦³¹¸·¸¥²¨­²«￦‬‬
‫‪￦‬‬
‫‪￙¥°¥¶­©·￦´¥½¥¦°©Ο￙ￇ￘·￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬‬
‫‪351‬‬
‫‪Share-based Payment‬‬
‫‪Chapter 33‬‬
‫‪End of 2018‬‬
‫‪￙¥°¥¶­©·￦©¼´©²·©￦￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷڷ‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڷڷ‪￦¼￦‬ڷڷ‪ϑ‬ڹڶ‪Ο‬ڷڷ‪￦Ϯ‬ڴڴڴ‪Ζ‬ڴڼ ‪￙¬¥¶©￦³´¸­³²·￦³¹¸·¸¥²¨­²«￦‬‬
‫‪￦‬‬
‫‪￙¥°¥¶­©·￦´¥½¥¦°©Ο￙ￇ￘·￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڷڷ‪￦¼￦‬ڷڷ‪ϑ‬ڹڶ‪￦Ϯ‬ڴڴڴ‪Ζ‬ڴڹڶ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴں ‪￙¥°¥¶­©·￦´¥½¥¦°©Ο￙ￇ￘·￦￦‬‬
‫‪￦‬‬
‫‪￙¥°¥¶­©·￦©¼´©²·©￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴں‬
‫‪Question No. 3 & 5‬‬
‫‪￦‬ڻڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‪ￒ­¥¦­°­¸½￦ ￦‬‬
‫‪￦‬ڼڵڴڶ‪ￇ¨¨Ό￦￘©§°¥··­ª­©¨￦‬‬
‫‪￦‬ڼڵڴڶ‪ￒ©··Ό￦ￊ©§¶©¥·©￦­²￦ª¥­¶￦º¥°¹©￦ ￦‬‬
‫‪￦‬ڼڵڴڶ‪ϑ‬ڵڷ‪ϑ‬ڶڵ‪ￒ­¥¦­°­¸½￦ ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‬
‫‪￦‬ڴڴڴڴں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽں‬
‫‪B‬‬
‫‪2020‬‬
‫‪Κ￦‬ں‬
‫‪B‬‬
‫‪2019‬‬
‫‪Κ￦‬ڹ‬
‫‪B‬‬
‫‪Κ￦‬ڸ‬
‫‪PROBLEM 33-12‬‬
‫‪￦‬‬
‫‪ￋ±´°³½©©·￦©²¸­¸°©¨￦ª³¶￦¸¬©￦¦©²©ª­¸￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦ￔ¹±¦©¶￦³ª￦·¸³§¯￦³´¸­³²·￦‬‬
‫‪´©¶￦©±´°³½©©￦‬‬
‫‪ￚ³¸¥°￦·¸³§¯￦³´¸­³²·￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦‬‬
‫‪ￚ³¸¥°￦º¥°¹©￦³ª￦¸¬©￦§³±´©²·¥¸­³²￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦‬‬
‫‪￉¹±¹°¥¸­º©￦§³±´©²·¥¸­³²￦‬‬
‫‪ￒ©··Ό￦￉¹±¹°¥¸­º©￦§³±´Κ￦´¶©ºΚ￦½©¥¶￦‬‬
‫‪￉³±´©²·¥¸­³²￦©¼´©²·©￦‬‬
‫‪2018‬‬
‫‪￦‬ڻ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷ‬
‫‪￦‬ڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶ‬
‫‪￦‬ڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڶ‬
‫‪￦‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷں‬
‫‪￦‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڵ‬
‫‪￦‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڸ‬
‫‪￦‬ڷ‪ϑ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼ‬
‫‪￦‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڶ‬
‫‪￦‬ڷ‪ϑ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪Κ￦ A‬ڵ‬
‫‪Κ￦ A‬ڶ‬
‫‪Κ￦ E‬ڷ‬
‫‪2018 2019 2020‬‬
‫‪￦‬ڴڵ‬
‫‪￦‬ڴڵ‬
‫‪￦‬ڴڵ‬
‫‪￦‬ڶ‬
‫‪￦‬ڶ‬
‫‪￦‬ڷ‬
‫‪￦‬ڴ‬
‫‪￦‬ڴ‬
‫‪￦‬ڼ‬
‫‪￦‬ڼ‬
‫‪￦‬ڻ‬
‫‪ￔ³Κ￦³ª￦©±´°³½©©·￦‬‬
‫‪ￒ©··Ό￦ￋ±´°³½©©·￦»¬³￦°©ª¸￦‬‬
‫‪°°￦°©¥º©￦‬ك‪ￒ©··Ό￦ￋ±´°³½©©·￦»¬³‬‬
‫‪ￋ±´°³½©©·￦©²¸­¸°©¨￦ª³¶￦¸¬©￦¦©²©ª­¸￦‬‬
‫‪Estimated revenue:‬‬
‫‪As of December 31, 2018:‬‬
‫‪ￓ￦‬ڴڴڵ ‪ϯ￦‬ܫڹڶڵ‪ￓ￦¼￦‬ڴڼ‪￦Ϯ‬ڽڵڴڶ‪ￏ²￦‬‬
‫‪ￓΖ￦ￚ¬¹·Ζ￦ ¸¬©￦©·¸­±¥¸©¨￦ ·¬¥¶©￦³´¸­³²·￦ ¸¬¥¸￦»­°°￦‬ڹڶڵ ‪￦‬ܥ‪ϯ￦‬ܫڹڶڵ‪ￓ￦ ¼￦‬ڴڴڵ‪￦Ϯ‬ڴڶڴڶ ‪ￏ²￦‬‬
‫‪￦´©¶￦©±´°³½©©Κ￦‬ڴڴڴ‪Ζ‬ڵ‪￦»­°°￦¦©￦‬ڴڶڴڶ‪©º©²¸¹¥°°½￦º©·¸￦­²￦‬‬
‫‪352‬‬
Chapter 33
Share-based Payment
As of December 31, 2019:
ￏ²￦ ‫ڴڶڴڶ‬￦ Ϯ‫ڴڶڵ‬ￓ￦ ¼￦ ‫ܫڹڶڵ‬ϯ￦ ‫ܥ‬￦ ‫ڹڵ‬ￓΖ￦ ¸¬¹·Ζ￦ ¸¬©￦ ©·¸­±¥¸©¨￦ ·¬¥¶©￦ ³´¸­³²·￦ ¸¬¥¸￦ »­°°
©º©²¸¹¥°°½￦º©·¸￦­²￦‫ڴڶڴڶ‬￦»­°°￦¦©￦‫ڶ‬Ζ‫ڴڴڴ‬￦´©¶￦©±´°³½©©Κ￦
Question No. 4
(C)
￉¥·¬￦Ϯ‫ڵڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڵڵ‬ϯ￦
￙¬¥¶©￦³´¸­³²·￦³¹¸·¸¥²¨­²«￦
￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©￦Ϯ‫ڵڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڴڵ‬ϯ￦
￦￦￦￙¬¥¶©￦´¶©±­¹±￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ A
‫ڶ‬Κ￦ C
‫ڷ‬Κ￦ D
‫ڸ‬Κ￦
‫ڶ‬Ζ‫ڴڵڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڷں‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڼ‬Ζ‫ڴڴڴ‬￦
C
￦
￦
PROBLEM 33-13
ￋ±´°³½©©·￦©²¸­¸°©¨￦ª³¶￦¸¬©￦¦©²©ª­¸￦
ￓ¹°¸­´°½￦¦½Ό￦ￔ¹±¦©¶￦³ª￦·¸³§¯￦³´¸­³²·￦
´©¶￦©±´°³½©©￦
ￚ³¸¥°￦·¸³§¯￦³´¸­³²·￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦
ￚ³¸¥°￦º¥°¹©￦³ª￦¸¬©￦§³±´©²·¥¸­³²￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦
￉¹±¹°¥¸­º©￦§³±´©²·¥¸­³²￦
ￒ©··Ό￦￉¹±¹°¥¸­º©￦§³±´Κ￦´¶©ºΚ￦½©¥¶￦
￉³±´©²·¥¸­³²￦©¼´©²·©￦
Year 1
‫ڴڵ‬￦
Year 2
‫ڴڵ‬￦
Year 3
‫ڴڵ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬ϑ‫ڶ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬ϑ‫ڷ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
Estimated revenue:
￦ￇ·￦³ª￦ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬Ό￦
ￏ²￦‫ڽڵڴڶ‬￦Ϯ‫ڴڼ‬ￓ￦¼￦‫ܫڹڶڵ‬ϯ￦‫ڴڴڵ‬ￓ￦
ￚ¬¹·Ζ￦¸¬©￦©¼´©§¸©¨￦¨¥¸©￦³ª￦º©·¸­²«￦­·￦³²￦ￊ©§©±¦©¶￦‫ڵڷ‬Ζ￦‫ڽڵڴڶ‬Κ￦
As of December 31, 2019:
ￏ²￦‫ڴڶڴڶ‬￦Ϯ‫ڴڽ‬ￓ￦¼￦‫ܫڹڶڵ‬ϯ‫ܥ‬￦‫ڶڵڵ‬Κ‫ڹ‬ￓΖ￦¸¬¹·Ζ￦¸¬©￦©¼´©§¸©¨￦º©·¸­²«￦¨¥¸©￦­·￦³²￦ￊ©§©±¦©¶￦
‫ڵڷ‬Ζ￦‫ڴڶڴڶ‬Κ￦
Question No. 4
(C)
￉¥·¬￦Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڵڵ‬ϯ￦
￙¬¥¶©￦³´¸­³²·￦³¹¸·¸¥²¨­²«￦
￦￦￦ￕ¶¨­²¥¶½￦·¬¥¶©￦Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڴڵ‬ϯ￦
￦￦￦￙¬¥¶©￦´¶©±­¹±￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ C
‫ڶ‬Κ￦ A
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦
‫ڵ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
C
353
￦
￦
‫‪Share-based Payment‬‬
‫‪Chapter 33‬‬
‫‪PROBLEM 33-14 Comprehensive‬‬
‫)‪(A‬‬
‫‪Replacement‬‬
‫‪Cost Appreciation‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڹڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڴڻ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڼڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڷڷ‬
‫‪￦‬ڸڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڹ‬
‫‪Question No. 1‬‬
‫‪Cost‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڴں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڼڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶڸ‬
‫‪ￒ¥²¨￦‬‬
‫‪￈¹­°¨­²«￦‬‬
‫‪ￒ©··Ό￦ￇ§§¹±Κ￦ￊ©´¶©§­¥¸­³²￦‬‬
‫‪￈ￜϑ￙ￜ￦‬‬
‫‪ￚ³¸¥°￦￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦‬‬
‫‪ϯ￦‬ڴڶ‪ￓϑ‬ڴں‪ￓϑ‬ڼڵ‪ΟϮ‬ڴڶ‪ￊ­º­¨©¨￦¦½Ό￦￘©±Κ￦ￒ­ª©￦Ϯ‬‬
‫‪ￊ©´¶©§­¥¸­³²￦‬‬
‫)‪(D‬‬
‫‪2018‬‬
‫‪￦‬ڴڴڷ‬
‫‪￦‬ڴڹڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڻ‬
‫‪￦‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڶ‬
‫‪￦‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڸ‬
‫‪2016‬‬
‫‪￦‬ڴڴڶ‬
‫‪￦‬ڴڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴں‬
‫‪￦‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڵ‬
‫‪￦‬ڷ‪ϑ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‬
‫‪2017‬‬
‫‪￦‬ڴڴڷ‬
‫‪￦‬ڴڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڽ‬
‫‪￦‬ڴڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڻ‪Ζ‬ڶ‬
‫‪￦‬ڷ‪ϑ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڶ‪Ζ‬ڵ‬
‫‪Question No. 2‬‬
‫‪ￔ³Κ￦³ª￦·¬¥¶©￦³´¸­³²·￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦ￋ±´°³½©©￦ￋ²¸­¸°©¨￦‬‬
‫‪ￚ³¸¥°￦·¸³§¯￦³´¸­³²·￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦‬‬
‫‪ￚ³¸¥°￦º¥°¹©￦³ª￦¸¬©￦§³±´©²·¥¸­³²￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦‬‬
‫‪￉¹±¹°¥¸­º©￦§³±´©²·¥¸­³²￦‬‬
‫‪ￒ©··Ό￦￉¹±¹°¥¸­º©￦§³±´Κ￦´¶©ºΚ￦½©¥¶￦‬‬
‫‪￉³±´©²·¥¸­³²￦©¼´©²·©￦‬‬
‫‪Question Nos. 3 to 6‬‬
‫‪R/S‬‬
‫‪T/S‬‬
‫‪R/E App‬‬
‫‪R/E Unap.‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪SP‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‬
‫‪O/S‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڹ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڼ‪Ζ‬ڵ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڷڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڴ‪Ζ‬ڵ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴںڶ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڸ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڶڵں‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڹ‪Ζ‬ڸ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڼڴڸ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڴڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڶ‪Ζ‬ڶ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڴڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵڷ‬
‫‪E‬‬
‫‪Κ￦‬ں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڴڸ‬
‫‪D‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڼڴ‪Ζ‬ڸڵ‬
‫‪Κ￦‬ڹ‬
‫‪E‬‬
‫‪354‬‬
‫‪Κ￦‬ڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷڶڸ‪Ζ‬ڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڹ‪Ζ‬ڻ‬
‫‪￈©«Κ￦￈¥°¥²§©·￦‬‬
‫‪￦‬ڵڵڴڶ‪ϑ‬ڵ‪ϑ‬ڵ‬
‫‪￉³±´Κ￦©¼´￦‬‬
‫‪¹²¨©¶Ζ￦￘ￋ￦³º©¶￦‬‬
‫‪￑ϯ￦‬ڴڴڶڵܩ‪￑‬ڴڴں‪Ϯ‬‬
‫‪￦‬ڵڵڴڶ‪ϑ‬ڵ‪ϑ‬ڵ‬
‫‪Οￇ´¶￦‬ڵ‬
‫‪Οￓ¥½￦‬ڵ‬
‫‪Οￇ¹«￦‬ڵ‬
‫‪Ο￙©´￦‬ڹڵ‬
‫‪Οￊ©§￦‬ڵڷ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڹڸ‪ￓΟ‬ڹ‪Ϯ‬‬
‫‪ￇ´´¶³´¶­¥¸­³²￦‬‬
‫‪³ª￦￘ￋ￦‬‬
‫‪￙¸³§¯￦³´¸­³²·￦‬‬
‫‪³¹¸·¸¥²¨­²«￦‬‬
‫‪ￖ­©§©±©¥°￦¶©¥°￦‬‬
‫‪³ª￦¶©ºΚ￦·¹¶´°¹·￦‬‬
‫‪ϯ￦‬ڸڵ‪ￓϑ‬ڼڶ‪Ϯ‬‬
‫‪ￇ¨®¹·¸©¨￦‬‬
‫‪¦¥°¥²§©·￦‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪Κ￦ A‬ڵ‬
‫‪Κ￦ D‬ڶ‬
‫‪Κ￦ B‬ڷ‬
‫‪Chapter 33‬‬
‫‪Share-based Payment‬‬
‫‪PROBLEM 33-15 Comprehensive‬‬
‫‪Note to Teacher:‬‬
‫‪¦©ª³¶©￦¸¬©￦‬‬
‫‪Year 2‬‬
‫‪￦‬ڶڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸں‬
‫‪￦‬ڴڻ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڸ‪Ζ‬ڸ‬
‫‪￦‬ڷ‪ϑ‬ڶ‬
‫‪￦‬ڻںں‪Ζ‬ںڼڽ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڸ‬
‫‪￦‬ڻںں‪Ζ‬ںڴڹ‪Ζ‬ڶ‬
‫‪Year 3‬‬
‫‪￦‬ںڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڻ‬
‫‪￦‬ڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڻ‪Ζ‬ڹ‬
‫‪￦‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڻ‪Ζ‬ڹ‬
‫‪￦‬ڻںں‪Ζ‬ںڼڽ‪Ζ‬ڶ‬
‫‪￦‬ڷڷڷ‪Ζ‬ڷڻڻ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪Year 1‬‬
‫‪￦‬ڸڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸڶ‬
‫‪￦‬ڴں‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڸ‪Ζ‬ڵ‬
‫‪￦‬ڷ‪ϑ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڸ‬
‫‪Ο￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڸ‬
‫‪ￋ±´°³½©©·￦©²¸­¸°©¨￦ª³¶￦¸¬©￦¦©²©ª­¸￦‬‬
‫‪ￔ¹±¦©¶￦³ª￦￙ￇ￘·￦´©¶￦©±´°³½©©￦‬‬
‫‪ￚ³¸¥°￦￙ￇ￘·￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦‬‬
‫‪ￚ³¸¥°￦º¥°¹©￦³ª￦¸¬©￦§³±´©²·¥¸­³²￦‬‬
‫‪ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦‬‬
‫‪￉¹±¹°¥¸­º©￦§³±´©²·¥¸­³²￦‬‬
‫‪ￒ©··Ό￦￉¹±¹°¥¸­º©￦§³±´Κ￦´¶©ºΚ￦½©¥¶￦‬‬
‫‪￉³±´©²·¥¸­³²￦©¼´©²·©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪Κ￦ D‬ڵ‬
‫‪Κ￦ A‬ڶ‬
‫‪Κ￦ A‬ڷ‬
‫‪PROBLEM 33-16‬‬
‫‪￦‬‬
‫‪Journal entries:‬‬
‫‪ￓ©±³￦‬‬
‫ڵ‪￐¥²Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴںڽ‬
‫‪ϯ‬ڴں ‪￦¼￦‬ܫڴڵ‪￑￦¼￦‬ڴںڵ‪￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ‬‬
‫‪ϯ￦‬ڴڹ ‪￦¼￦‬ܫڴڵ‪￑￦¼￦‬ڴںڵ‪￦￦￙¬¥¶©￦¨­º­¨©²¨·￦´¥½¥¦°©￦Ϯ‬‬
‫‪￦￦￙¬¥¶©￦ￖ¶©±­¹±‬‬
‫ڸڵ‪ￌ©¦Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‬
‫ڴڴڴ‪Ζ‬ڴڴڼ‬
‫·¨‪￙¬¥¶©￦¨­º­¨©²‬‬
‫·©¶‪￦￦ￕ¶¨­²¥¶½￦·¬¥‬‬
‫‪￦‬ڹڵ‪ￓ¥¶§¬￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڼڵ‬
‫‪ϯ‬ڴں ‪￦¼￦‬ڴڴڴ‪Ζ‬ڷ‪ￚ¶©¥·¹¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￦￦￉¥·¬￦‬‬
‫‪￦‬ڵڷ‪ￓ¥¶§¬￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷڵ‬
‫‪ϯ￦‬ڹں ‪￦¼￦‬ڴڴڴ‪Ζ‬ڶ‪￉¥·¬￦Ϯ‬‬
‫‪ϯ￦‬ڴں ‪￦¼￦‬ڴڴڴ‪Ζ‬ڶ‪￦￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￦￦￙¬¥¶©￦´¶©±­¹±Οￚ￙￦‬‬
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‫‪￦‬‬
‫‪￦‬‬
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‫‪ϯ￦‬ڸڹ ‪￦¼￦‬ڴڴڹ‪￉¥·¬￦Ϯ‬‬
‫‪￙¬¥¶©￦´¶©±­¹±Οￚ￙￦￦￦‬‬
‫‪ϯ‬ڴں ‪￦¼￦‬ڴڴڹ‪￦￦￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦Ϯ‬‬
‫‪￦‬ڵ‪ￊ©§Κ￦‬‬
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‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڻڶ‬
‫ڴڴڴ‪Ζ‬ڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڵڹڷ‬
‫ڶ ‪ϯ¼￦‬ڴڴڹ‪Ο‬ڵ‪Κ‬ڵ‪￦¼￦‬ڴںڵ‪￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ‬‬
‫‪￦￦￦ￊ­º­¨©²¨·￦´¥½¥¦°©￦‬‬
‫ڹ‪ￊ©§Κ￦‬‬
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‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڹڷ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڹڷ‬
‫‪ￊ­º­¨©²¨·￦´¥½¥¦°©￦‬‬
‫‪￦￦￉¥·¬￦‬‬
‫‪￦‬ڹڶ‪ￊ©§Κ￦‬‬
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‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
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‫‪￦￦￘©¸¥­²©¨￦©¥¶²­²«·Ο¥´´¶Κ￦ￌ³¶￦ￚ￙￦‬‬
‫‪￦‬ڵڷ‪ￊ©§Κ￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڹڷ‬
‫‪￦‬‬
‫ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼ‬
‫‪￦‬‬
‫‪355‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￉³±´©²·¥¸­³²￦©¼´©²·©￦‬‬
‫‪￦￦￙¸³§¯￦³´¸­³²·￦³¹¸·¸¥²¨­²«￦‬‬
‫‪￦‬ڵڷ‪ￊ©§Κ￦‬‬
‫‪￦‬‬
Chapter 33
Share-based Payment
￦
￈©«Κ￦
￈¥°¥²§©·￦
ￌ©¦Κ￦‫ڸڵ‬￦
ￓ¥¶§¬￦‫ڹڵ‬￦
ￓ¥¶§¬￦‫ڵڷ‬￦
￐¹²©￦‫ڵ‬￦
ￊ©§Κ￦‫ڵ‬￦
ￊ©§Κ￦‫ڹ‬
ￊ©§Κ￦‫ڵڷ‬￦
ￊ©§Κ￦‫ڵڷ‬￦
ￊ©§Κ￦‫ڵڷ‬￦
ￚ³¸¥°
Ordinary
Share
shares
Premium
‫ڼ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
Treasury
shares
Retained Retained
Share
earnings earnings- dividends
appro
unappro
payable
￦
￦ ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦ Ϯ‫ڴڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
Ϯ‫ڷ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
￦
￦
￦
￦
￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڼ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬Ζ‫ڻڸڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
‫ڵ‬Κ￦ B
‫ڶ‬Κ￦ B
‫ڷ‬Κ￦ B
‫ڸ‬Κ￦
D
356
￦
￦
￦
￦
￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Κ￦
C
Ϯ‫ڴںڽ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
￦
￦
Ϯ‫ڵڹڷ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڽڻڴ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڴڼ‬Ζ‫ڴڴڴ‬ϯ
￦
￦
￦
￦
Ο
Chapter 34
Book Value and Earnings Per Share
CHAPTER 34: BOOK VALUE AND EARNINGS PER
SHARE
￦
PROBLEM 34-1 One Class of Shares
￦
ￚ³¸¥°￦·¬¥¶©¬³°¨©¶·‫ك‬￦©µ¹­¸½￦
ￇ¨¨Ό￦￙¹¦·§¶­´¸­³²￦¶©§©­º¥¦°©￦
ￚ³¸¥°￦￙ￎￋ￦©¼§°¹¨­²«￦·¹¦·§¶­´¸­³²￦¶©§©­º¥¦°©￦
ￊ­º­¨©¨￦¦½Ό￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦³¹¸·¸¥²¨­²«Є￦
￈³³¯￦º¥°¹©￦´©¶￦·¬¥¶©￦
￦
￦
￦
‫ںڵ‬Ζ‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڻڵ‬Ζ‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڻڼ‬Κ‫ڴڵ‬￦
(A)￦
￦
￙¬¥¶©·￦­··¹©¨￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦￙¹¦·§¶­¦©¨￦·¬¥¶©·￦Ϯￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦ￖ‫ڴڹ‬￦´¥¶ϯ￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
ￕ¶¨­²¥¶½￦·¬¥¶©·￦³¹¸·¸¥²¨­²«￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
PROBLEM 34-2 Two Classes of Shares - Preference and Ordinary Shares
Total
Preference shares:
Shares par value
ￖ¶©ª©¶©²§©￦·¬¥¶©￦§¥´­¸¥°￦­··¹©¨￦
‫ڶڵ‬Ζ‫ڴڴڹ‬￦ ￖ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦￙¹¦·§¶­¦©¨￦´¶©ª©¶©²§©￦·¬¥¶©·￦
Ο￦
Ο￦
ￚ³¸¥°￦
‫ڶڵ‬Ζ‫ڴڴڹ‬￦ ￖ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦¥¸￦´¥¶￦
Ο￦
Ο￦
￙¬¥¶©·￦³¹¸·¸¥²¨­²«￦¥²¨￦¸³¸¥°￦´¥¶￦º¥°¹©￦
‫ڶڵ‬Ζ‫ڴڴڹ‬￦ ￖ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Ordinary shares:
ￕ¶¨­²¥¶½￦·¬¥¶©￦§¥´­¸¥°￦­··¹©¨￦
ￇ¨¨Ό￦￙¹¦·§¶­¦©¨￦³¶¨­²¥¶½￦·¬¥¶©·￦
ￚ³¸¥°￦
ￒ©··Ό￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦¥¸￦´¥¶￦
￙¬¥¶©·￦³¹¸·¸¥²¨­²«￦¥²¨￦¸³¸¥°￦´¥¶￦º¥°¹©￦
Shares
‫ڹڻ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦
Total
par value
ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ο￦
ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ο￦
ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
ￚ³¸¥°￦·¬¥¶©¬³°¨©¶·‫ك‬￦©µ¹­¸½￦
ￒ©··Ό￦ￖ¥¶￦º¥°¹©￦³ª￦³¹¸·¸¥²¨­²«￦´¶©ª©¶©²§©￦·¬¥¶©·￦
￦￦￦￦￦￦￦￦￦￦￦ￖ¥¶￦º¥°¹©￦³ª￦³¹¸·¸¥²¨­²«￦³¶¨­²¥¶½￦·¬¥¶©·￦
ￋ¼§©··￦³º©¶￦´¥¶￦
‫ڹڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڻ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
CASE NO. 1
Question No. 1 & 2
￈¥°¥²§©·￦
ￖ¶©ª©¶©²§©￦¨­º­¨©²¨￦
￦￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڼ‬￦¼￦‫ڸ‬ϯ￦￦
￈¥°¥²§©￦¸³￦³¶¨­²¥¶½￦·¬¥¶©·￦
Excess
over par
ￖ‫ڻ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Preference
shares
ￖ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ordinary
shares
ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڹ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
357
Chapter 34
Book Value and Earnings Per Share
￦
ￚ³¸¥°￦
ￊ­º­¨©￦¦½Ό￦ￕ¹¸·¸¥²¨­²«￦·¬¥¶©·￦
￈³³¯￦º¥°¹©￦´©¶￦·¬¥¶©￦
￦
￦
￦
‫ں‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڹ‬￦
P528.00
‫ڼ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦
P112.00
Excess
over par
ￖ‫ڻ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Preference
shares
ￖ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ordinary
shares
ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
Ϯ‫ڴڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹ‬Ζ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ں‬Ζ‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڹ‬￦
P548.00
￦
‫ڹ‬Ζ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬Ζ‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦
P108.67
Excess
over par
ￖ‫ڻ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Preference
shares
ￖ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ordinary
shares
ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
‫ں‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڹ‬￦
P432.00
￦
‫ں‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦
P128.00
Excess
over par
ￖ‫ڻ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Preference
shares
ￖ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ordinary
shares
ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
Ϯ‫ڴڸڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹ‬Ζ‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڷ‬Ζ‫ڹڶڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڹڷڽ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
￦
‫ڷ‬Ζ‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڽ‬Ζ‫ڹڶڼ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڹ‬￦
P786.00
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڵ‬Ζ‫ڹڷڽ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڹڻڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦
P69.00
￦
CASE NO. 2
Question No. 3 & 4
￈¥°¥²§©·￦
ￖ¶©ª©¶©²§©￦¨­º­¨©²¨￦
￦￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڼ‬￦¼￦‫ڸ‬ϯ￦￦
ￒ­µ¹­¨¥¸­³²￦´¶©±­¹±￦σϮￖ‫ڴڶڸ‬Ο
ￖ‫ڴڴڸ‬ϯ￦¼￦‫ڶڵ‬Ζ‫ڴڴڹ‬σ￦
￈¥°¥²§©￦¸³￦³¶¨­²¥¶½￦·¬¥¶©·￦
￦
ￊ­º­¨©￦¦½Ό￦ￕ¹¸·¸¥²¨­²«￦·¬¥¶©·￦
￈³³¯￦º¥°¹©￦´©¶￦·¬¥¶©￦
￦
CASE NO. 3
Question No. 4 & 5
￈¥°¥²§©·￦
ￖ¶©ª©¶©²§©￦¨­º­¨©²¨￦
￦￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڼ‬￦¼ 1ϯ￦￦
￈¥°¥²§©￦¸³￦³¶¨­²¥¶½￦·¬¥¶©·￦
￦
ￊ­º­¨©￦¦½Ό￦ￕ¹¸·¸¥²¨­²«￦·¬¥¶©·￦
￈³³¯￦º¥°¹©￦´©¶￦·¬¥¶©￦
￦
CASE NO. 4
Question No. 7 & 8
￈¥°¥²§©·￦
ￖ¶©ª©¶©²§©￦¨­º­¨©²¨￦
￦￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڼ‬￦¼￦‫ڸ‬ϯ￦￦
ￕ¶¨­²¥¶½￦¨­º­¨©²¨￦
￦￦Ϯ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڼ‬￦¼￦‫ڵ‬ϯ￦
￈¥°¥²§©￦ª³¶￦´¥¶¸­§­´¥¸­³²￦
ￖ¶©ª©¶©²§©￦Ϯ‫ڹ‬ϑ‫ڼ‬￦¼￦‫ڹ‬Ζ‫ڴںڵ‬Ζ‫ڴڴڴ‬ϯ￦
￈¥°¥²§©￦¸³￦³¶¨­²¥¶½￦·¬¥¶©·￦
￦
ￊ­º­¨©￦¦½Ό￦ￕ¹¸·¸¥²¨­²«￦·¬¥¶©·￦
￈³³¯￦º¥°¹©￦´©¶￦·¬¥¶©￦
￦
SUMMARY OF ANSWERS:￦
1. A
2. A
3. B
4.
D
5.
358
C
6.
B
7.
D
8.
C
Chapter 34
Book Value and Earnings Per Share
PROBLEM 34-3 Book Value per Share
￦
Preference shares:
ￖ¶©ª©¶©²§©￦·¬¥¶©￦§¥´­¸¥°￦­··¹©¨￦
ￇ¨¨Ό￦￙¹¦·§¶­¦©¨￦´¶©ª©¶©²§©￦·¬¥¶©·￦
ￚ³¸¥°￦
ￒ©··Ό￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦¥¸￦´¥¶￦
￙¬¥¶©·￦³¹¸·¸¥²¨­²«￦¥²¨￦¸³¸¥°￦´¥¶￦º¥°¹©￦
Shares
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
Total
par value
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ο￦
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ο￦
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Shares
‫ںڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ںڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
Total
par value
ￖ‫ڵ‬Ζ‫ڴڸڴ‬Ζ‫ڴڴڴ‬￦
Ο￦
ￖ‫ڵ‬Ζ‫ڴڸڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
ￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Ordinary shares:
ￕ¶¨­²¥¶½￦·¬¥¶©￦§¥´­¸¥°￦­··¹©¨￦
ￇ¨¨Ό￦￙¹¦·§¶­¦©¨￦³¶¨­²¥¶½￦·¬¥¶©·￦
ￚ³¸¥°￦
ￒ©··Ό￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦¥¸￦´¥¶￦
￙¬¥¶©·￦³¹¸·¸¥²¨­²«￦¥²¨￦¸³¸¥°￦´¥¶￦º¥°¹©￦
￦
ￚ³¸¥°￦·¬¥¶©¬³°¨©¶·‫ك‬￦©µ¹­¸½￦
ￒ©··Ό￦ￖ¥¶￦º¥°¹©￦³ª￦³¹¸·¸¥²¨­²«￦´¶©ª©¶©²§©￦·¬¥¶©·￦
￦￦￦￦￦￦￦￦￦￦￦ￖ¥¶￦º¥°¹©￦³ª￦³¹¸·¸¥²¨­²«￦³¶¨­²¥¶½￦·¬¥¶©·￦
ￋ¼§©··￦³º©¶￦´¥¶￦
‫ڵڵ‬Ζ‫ڴڻڽ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڻڽ‬Ζ‫ڴڴڴ‬￦
￦
CASE NO. 1
Question No. 1 & 2
￈¥°¥²§©·￦
ￖ¶©ª©¶©²§©￦¨­º­¨©²¨￦
￦￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڼ‬￦¼￦‫ڸ‬ϯ￦￦
￈¥°¥²§©￦¸³￦³¶¨­²¥¶½￦·¬¥¶©·￦
©µ¹­¸½￦
ￊ­º­¨©￦¦½Ό￦ￕ¹¸·¸¥²¨­²«￦·¬¥¶©·￦
￈³³¯￦º¥°¹©￦´©¶￦·¬¥¶©￦
Excess
over par
ￖ‫ں‬Ζ‫ڴڻڽ‬Ζ‫ڴڴڴ‬￦
Preference
shares
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ordinary
shares
ￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڵ‬Ζ‫ڴڼڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹ‬Ζ‫ڴڽں‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڵ‬Ζ‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹ‬Ζ‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
P132.00
￦
‫ڹ‬Ζ‫ڴڽں‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڽں‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
P267.60
Excess
over par
ￖ‫ں‬Ζ‫ڴڻڽ‬Ζ‫ڴڴڴ‬￦
Preference
shares
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ordinary
shares
ￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڵ‬Ζ‫ڴڼڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
￦
Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹ‬Ζ‫ڴڽڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
‫ڹ‬Ζ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
P137.00
￦
‫ڹ‬Ζ‫ڴڽڸ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڽڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
P259.60
￦
CASE NO. 2
Question No. 3 & 4
￈¥°¥²§©·￦
ￖ¶©ª©¶©²§©￦¨­º­¨©²¨￦
￦￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڼ‬￦¼￦‫ڸ‬ϯ￦￦
ￒ­µ¹­¨¥¸­³²￦´¶©±­¹±￦
￦￦σϮￖ‫ڹڴڵ‬Οￖ‫ڴڴڵ‬ϯ￦¼￦‫ڴڸ‬Ζ‫ڴڴڴ‬σ￦￦
￈¥°¥²§©￦¸³￦³¶¨­²¥¶½￦·¬¥¶©·￦
￦
ￊ­º­¨©￦¦½Ό￦ￕ¹¸·¸¥²¨­²«￦·¬¥¶©·￦
￈³³¯￦º¥°¹©￦´©¶￦·¬¥¶©￦
￦
359
Chapter 34
Book Value and Earnings Per Share
CASE NO. 3
Question No. 5 & 6
￈¥°¥²§©·￦
ￖ¶©ª©¶©²§©￦¨­º­¨©²¨￦
￦￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڼ‬￦¼￦‫ڵ‬ϯ￦￦
￈¥°¥²§©￦¸³￦³¶¨­²¥¶½￦·¬¥¶©·￦
￦
ￊ­º­¨©￦¦½Ό￦ￕ¹¸·¸¥²¨­²«￦·¬¥¶©·￦
￈³³¯￦º¥°¹©￦´©¶￦·¬¥¶©￦
Excess
over par
ￖ‫ں‬Ζ‫ڴڻڽ‬Ζ‫ڴڴڴ‬￦
Preference
shares
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ordinary
shares
ￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڶڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ں‬Ζ‫ڴڹں‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
￦
‫ڸ‬Ζ‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
P108.00
￦
‫ں‬Ζ‫ڴڹں‬Ζ‫ڴڴڴ‬￦
‫ڻ‬Ζ‫ڴڹں‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
P306.00
Preference
shares
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ordinary
shares
ￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
CASE NO. 4
Question No. 7 & 8
Excess
over par
ￖ‫ں‬Ζ‫ڴڻڽ‬Ζ‫ڴڴڴ‬￦
￈¥°¥²§©·￦
ￖ¶©ª©¶©²§©￦¨­º­¨©²¨￦
￦￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڼ‬￦¼￦‫ڵ‬ϯ￦￦
Ϯ‫ڴڶڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
ￕ¶¨­²¥¶½￦¨­º­¨©²¨￦
￦￦Ϯ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڼ‬￦¼￦‫ڵ‬ϯ￦
Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￈¥°¥²§©￦ª³¶￦´¥¶¸­§­´¥¸­³²￦
‫ں‬Ζ‫ڴڻڹ‬Ζ‫ڴڴڴ‬￦
￦
￦ￖ¶©ª©¶©²§©￦Ϯ‫ڸ‬ϑ‫ڹ‬￦¼￦‫ں‬Ζ‫ڴڻڹ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڹ‬Ζ‫ںڹڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹ‬Ζ‫ںڹڶ‬Ζ‫ڴڴڴ‬￦
￈¥°¥²§©￦¸³￦³¶¨­²¥¶½￦·¬¥¶©·￦
‫ڵ‬Ζ‫ڸڵڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڽ‬Ζ‫ںڻڹ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©￦¦½Ό￦ￕ¹¸·¸¥²¨­²«￦·¬¥¶©·￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￈³³¯￦º¥°¹©￦´©¶￦·¬¥¶©￦
￦
P239.40
￦
SUMMARY OF ANSWERS:￦
1. B
2. C
3. B
4. B
5.
C
6.
A
7.
￦
￦
PROBLEM 34-4 Weighted Average with Bonus Issue
￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڵ‬Ζ‫ڸڵڷ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڸڽڷ‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
P95.76
D
8.
D
￦
Outstanding
Date
Shares
Fraction
‫ڵڴ‬ϑ‫ڵڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڶڵ‬￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڶڵ‬￦
‫ڷڴ‬ϑ‫ڵڴ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڶڵ‬￦
‫ڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬ϑ‫ڶڵ‬￦
‫ڻڴ‬ϑ‫ڵڴ‬￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ں‬ϑ‫ڶڵ‬￦
‫ڴڵ‬ϑ‫ڵڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬ϑ‫ڶڵ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦³¹¸·¸¥²¨­²«￦·¬¥¶©·￦
￦
(A)￦
￦
￦
360
Average
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڴڴڴ‬￦
251,000
Chapter 34
Book Value and Earnings Per Share
PROBLEM 34-5 Weighted Average with Share Split
￦
Outstanding
Date
Shares
Fraction
‫ڵڴ‬ϑ‫ڵڴ‬￦
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ‬ϑ‫ڵ‬￦
‫ڴڼڼ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڶڵ‬￦
‫ڷڴ‬ϑ‫ڵڴ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ‬ϑ‫ڵ‬￦
‫ڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬ϑ‫ڶڵ‬￦
‫ڸڴ‬ϑ‫ڵڴ‬￦
‫ڽ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬ϑ‫ڶڵ‬￦
‫ڴڵ‬ϑ‫ڵڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
‫ڷ‬ϑ‫ڶڵ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦³¹¸·¸¥²¨­²«￦·¬¥¶©·￦
￦
(A)￦
￦
￦
PROBLEM 34-6 Basic Earnings per Share
Average
‫ڴڼڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڹڻ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬￦
928,250
￦
Question No. 1
(B)
￈¥·­§￦ￋￖ￙￦‫ܥ‬￦σￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڸ‬Ζ‫ڴڴڴ‬σ￦‫ܥ‬￦ￖ‫ڹڻ‬￦´©¶￦·¬¥¶©￦
￦
Question No. 2
(C)
￈¥·­§￦ￋￖ￙￦‫ܥ‬￦σￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦Ο￦Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬￦¼￦ￖ‫ڴڹ‬ϯσϑ‫ڴڸ‬Ζ‫ܥڴڴڴ‬￦ￖ‫ڷڻ‬Κ‫ڹڻ‬￦´©¶￦·¬¥¶©￦
￦
Question No. 3
(C)
￈¥·­§￦ￋￖ￙￦‫ܥ‬￦σￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦Ο￦Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬￦¼￦ￖ‫ڴڹ‬ϯσϑ‫ڴڸ‬Ζ‫ܥڴڴڴ‬￦ￖ‫ڷڻ‬Κ‫ڹڻ‬￦´©¶￦·¬¥¶©￦
￦
￦
PROBLEM 34-7 Basic Loss per Share
￦
Question No. 1
(B)
￈¥·­§￦ￒￖ￙￦‫ܥ‬￦σￖ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڷ‬Ζ‫ڴڴڴ‬σ￦‫ܥ‬￦ￖ‫ںں‬Κ‫ڻں‬￦´©¶￦·¬¥¶©￦
￦
Question No. 2
(C)
￈¥·­§￦ￒￖ￙￦‫ܥ‬￦σￖ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬￦¼￦ￖ‫ڴڴڵ‬ϯσϑ‫ڴڷ‬Ζ‫ܥڴڴڴ‬￦‫ڼں‬Κ‫ڷڷ‬￦´©¶￦·¬¥¶©￦
￦
Question No. 3
(D)
￈¥·­§￦ￒￖ￙￦‫ܥ‬￦σￖ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦Ϯ‫ڴں‬Ζ‫ڴڴڴ‬ϯσϑ‫ڴڷ‬Ζ‫ܥڴڴڴ‬￦ￖ‫ڼں‬Κ‫ڻں‬￦´©¶￦·¬¥¶©￦
￦
￦
PROBLEM 34-8 Basic and Diluted EPS with Convertible Bonds Payable
￦
Question No. 1
￈¥·­§￦ￋￖ￙￦‫ܥ‬￦ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦‫ܥ‬￦P25 per share￦
￦
Question No. 2
ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦σϮￖ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬ϯ￦¼￦Ϯ‫ڵ‬￦ ￦‫ܫڴڷ‬ϯσ￦
ￊ­°¹¸©¨￦
‫ܥ‬￦
ￋￖ￙￦
‫ڽڶڵ‬Ζ‫ڴڴڴ‬￦·¬¥¶©·￦Є￦
ￊ­°¹¸©¨￦ￋￖ￙￦‫ܥ‬￦P24.23 per share￦
￦
￝©­«¬¸©¨￦¥º©¶¥«©￦³ª￦¥§¸¹¥°￦³¶¨­²¥¶½￦·¬¥¶©·￦
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361
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‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
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‫ڽ‬Ζ‫ڴڴڴ‬￦
‫ڽڶڵ‬Ζ‫ڴڴڴ‬￦
Chapter 34
Book Value and Earnings Per Share
Question No. 3
ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦σϮￖ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬￦‫ڼ‬ϑ‫ڶڵ‬ϯ￦¼￦Ϯ‫ڵ‬￦ ￦‫ܫڴڷ‬ϯσ￦
ￊ­°¹¸©¨￦
‫ܥ‬￦
ￋￖ￙￦
‫ںڶڵ‬Ζ‫ڴڴڴ‬￦·¬¥¶©·￦Є￦
ￊ­°¹¸©¨￦ￋￖ￙￦‫ܥ‬￦P24.48 per share￦
￦
￝©­«¬¸©¨￦¥º©¶¥«©￦³ª￦¥§¸¹¥°￦³¶¨­²¥¶½￦·¬¥¶©·￦
ￇ¨¨Ό￦￝©­«¬¸©¨￦¥º©¶¥«©￦³ª￦´³¸©²¸­¥°￦³¶¨­²¥¶½￦￦
￦￦·¬¥¶©·￦ª¶³±￦¥··¹±©¨￦§³²º©¶·­³²￦Ϯ‫ڵ‬Ζ‫ڴڴڼ‬￦¼￦‫ڹ‬￦¼￦‫ڼ‬ϑ‫ڶڵ‬ϯ￦
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Question No. 4
ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￈¥·­§￦ￋￖ￙￦ ‫ܥ‬￦
‫ڷڶڵ‬Ζ‫ڴڹڻ‬Є￦
￦
‫ܥ‬￦ P24.24
￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ں‬Ζ‫ڴڴڴ‬￦
‫ںڶڵ‬Ζ‫ڴڴڴ‬￦
￦
￝©­«¬¸©¨￦¥º©¶¥«©￦³ª￦¥§¸¹¥°￦³¶¨­²¥¶½￦·¬¥¶©·￦
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‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
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￦
Ϯ‫ڵ‬Ζ‫ڴڴڼ‬￦¼￦‫ڹ‬￦¼￦‫ڹ‬ϑ‫ڶڵ‬ϯ￦
￦
‫ڷ‬Ζ‫ڴڹڻ‬￦
ￚ³¸¥°￦»©­«¬¸©¨￦¥º©¶¥«©￦³ª￦actual ³¶¨­²¥¶½￦·¬¥¶©·￦­··¹©¨￦
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‫ڷڶڵ‬Ζ‫ڴڹڻ‬￦
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‫ڹ‬Ζ‫ڴڹڶ‬￦
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‫ڽڶڵ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 5
ￖ‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦σϮￖ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬￦¼￦‫ڻ‬ϑ‫ڶڵ‬ϯ￦¼￦Ϯ‫ڵ‬￦ ￦‫ܫڴڷ‬ϯσ￦
ￊ­°¹¸©¨￦ￋￖ￙￦ ‫ܥ‬￦
‫ڽڶڵ‬Ζ‫ڴڴڴ‬￦·¬¥¶©·￦Є￦
ￊ­°¹¸©¨￦ￋￖ￙￦‫ܥ‬￦P23.83 per share￦
￦
SUMMARY OF ANSWERS:￦
1. A
2. D
3. B
4. D
5.
B
￦
￦
PROBLEM 34-9 Basic and Diluted EPS with Convertible Bonds Payable
￦
Question No. 1
￈¥·­§￦ￋￖ￙￦‫ܥ‬￦ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦‫ܥ‬￦P20 per share￦
￦
Question No. 2
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦σϮￖ‫ڵ‬Ζ‫ڷڶڵ‬Ζ‫ڴڵڽ‬￦¼￦‫ܫڴڵ‬￦¼￦‫ڼ‬ϑ‫ڶڵ‬ϯ￦¼￦Ϯ‫ڵ‬￦ ￦‫ܫڴڷ‬ϯσ￦
ￊ­°¹¸©¨￦ￋￖ￙￦ ‫ܥ‬￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦·¬¥¶©·Є￦
ￊ­°¹¸©¨￦ￋￖ￙￦‫ܥ‬￦P19.30 per share￦
￦
￝©­«¬¸©¨￦¥º©¶¥«©￦³ª￦¥§¸¹¥°￦³¶¨­²¥¶½￦·¬¥¶©·￦
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￦
¥··¹±©¨￦§³²º©¶·­³²Ϯ‫ڹڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڼ‬ϑ‫ڶڵ‬ϯ￦
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￦
￦
362
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‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦
Chapter 34
Book Value and Earnings Per Share
PROBLEM 34-10 Basic and Diluted EPS with Convertible Preference Shares
￦
Question No. 1
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦Ο￦σ‫ڹ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڴڵ‬￦¼￦‫ܫڴڵ‬σ￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦·¬¥¶©·￦
￈¥·­§￦ￋￖ￙￦￦￦￦￦￦￦￦￦￦‫ܥ‬￦P19.75 per share￦
￦
Question No. 2
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­°¹¸©¨￦ￋￖ￙￦ ‫ܥ‬￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦·¬¥¶©·Є￦
ￊ­°¹¸©¨￦ￋￖ￙￦￦￦￦￦￦￦‫ܥ‬￦P17.78 per share￦
￈¥·­§￦ￋￖ￙￦
‫ܥ‬￦
￦
Єσ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦Ϯ‫ڹ‬￦¼￦￦‫ڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯσ￦
￦
Question No. 3
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­°¹¸©¨￦ￋￖ￙￦ ‫ܥ‬￦
‫ڼڵڶ‬Ζ‫ڴڹڻ‬￦·¬¥¶©·￦
ￊ­°¹¸©¨￦ￋￖ￙￦￦￦￦￦￦￦‫ܥ‬￦P18.29 per share￦
￦
Єσ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦Ϯ‫ڹ‬￦¼￦￦‫ڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯσ￦
￦
Question No. 4
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦Ϯ‫ڹ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڴڵ‬￦¼￦‫ܫڴڵ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯσ￦
￈¥·­§￦ￋￖ￙￦
‫ܥ‬￦
‫ںڴڶ‬Ζ‫ڴڹڶ‬￦·¬¥¶©·￦
￈¥·­§￦ￋￖ￙￦￦￦￦￦￦￦￦￦￦‫ܥ‬￦P19.21 per share￦
￦
Єσ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦Ϯ‫ڹ‬￦¼￦‫ڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯσ￦
￦
Question No. 5
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­°¹¸©¨￦ￋￖ￙￦ ‫ܥ‬￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦·¬¥¶©·￦
ￊ­°¹¸©¨￦ￋￖ￙￦￦￦￦￦￦￦‫ܥ‬￦P17.78 per share￦
￦
Єσ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦Ϯ‫ڹ‬￦¼￦‫ڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦‫ܩ‬￦Ϯ‫ڹ‬￦¼￦‫ڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯσ￦
￦
SUMMARY OF ANSWERS:￦
1. A
2. D
3. C
4. C
5.
D
￦
￦
PROBLEM 34-11 Basic and Diluted EPS with Warrants and Options
￦
Question No. 1
￈¥·­§￦ￋￖ￙￦‫ܥ‬￦ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦‫ܥ‬￦P40 per share￦
￦
Question No. 2
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­°¹¸©¨￦ￋￖ￙￦ ‫ܥ‬￦
‫ڵڴڵ‬Ζ‫ڴڴڶ‬￦·¬¥¶©·￦Є￦
ￊ­°¹¸©¨￦ￋￖ￙￦￦￦￦￦￦￦‫ܥ‬￦P39.53 per share￦
￦
￦
￦
363
Chapter 34
Book Value and Earnings Per Share
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￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڵ‬Ζ‫ڴڴڶ‬￦
‫ڵڴڵ‬Ζ‫ڴڴڶ‬￦
￦
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￦
‫ڴڷڵ‬￦
￦ ‫ڵ‬Ζ‫ڴڻڵ‬Ζ‫ڴڴڴ‬￦
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‫ڴڹڵ‬￦
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‫ڻ‬Ζ‫ڴڴڼ‬￦
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ￏ²§¶©±©²¸¥°￦·¬¥¶©·￦
￦
Question No. 3
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­°¹¸©¨￦ￋￖ￙￦ ‫ܥ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڽ‬￦·¬¥¶©·￦Є￦
ￊ­°¹¸©¨￦ￋￖ￙￦￦￦￦￦￦￦‫ܥ‬￦P39.64 per share￦
￦
￦
￦
‫ڽ‬Ζ‫ڴڴڴ‬￦
‫ڻ‬Ζ‫ڴڴڼ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬￦
￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڴڽ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڽ‬￦
￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڷ‬Ζ‫ڴڴڴ‬￦
‫ڷڴڵ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڵ‬Ζ‫ڻںں‬￦
‫ڸڴڵ‬Ζ‫ڻںں‬￦
￦
￝©­«¬¸©¨￦¥º©¶¥«©￦³ª￦¥§¸¹¥°￦³¶¨­²¥¶½￦·¬¥¶©·￦
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￦
Question No. 4
ￖ‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­°¹¸©¨￦ￋￖ￙￦ ‫ܥ‬￦
‫ڸڴڵ‬Ζ‫ڻںں‬￦·¬¥¶©·￦Є￦
ￊ­°¹¸©¨￦ￋￖ￙￦￦￦￦￦￦￦‫ܥ‬￦P38.22 per share￦
￦
￝©­«¬¸©¨￦¥º©¶¥«©￦³ª￦¥§¸¹¥°￦¦©«­²²­²«￦³¶¨­²¥¶½￦·¬¥¶©·￦
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￦
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ￚ³¸¥°￦»©­«¬¸©¨￦¥º©¶¥«©￦³ª￦actual ³¶¨­²¥¶½￦·¬¥¶©·￦­··¹©¨￦
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364
‫ڽ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڴڴڹ‬￦
‫ڶ‬Ζ‫ڴڴڹ‬￦
Chapter 34
Book Value and Earnings Per Share
SUMMARY OF ANSWERS:￦
1. A
2. C
3. B
4. D
￦
￦
PROBLEM 34-12 Multiple Potential Dilutive Securities
￦
Question No. 1
(A)
ￖ‫ڶ‬Ζ‫ڴںڷ‬Ζ‫ڴڴڴ‬￦ Ϯ‫ڴں‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڴڵ‬￦¼￦‫ܫں‬ϯ￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￈¥·­§￦ￋￖ￙￦￦￦￦￦￦‫ܥ‬￦P10 per share￦
￈¥·­§￦ￋￖ￙￦
‫ܥ‬￦
￦
Question No. 2
‫ڵ‬ϯ ￉¬©§¯￦ª³¶￦initial test of dilution
¥Κ ￕ´¸­³²·￦
DilutiveΚ￦ￚ¬©￦©¼©¶§­·©￦´¶­§©￦Ϯￖ‫ڴڹ‬ϯ￦­·￦°©··￦¸¬¥²￦¸¬©￦¥º©¶¥«©￦±¥¶¯©¸￦´¶­§©￦
Ϯￖ‫ڴڴڵ‬ϯΚ￦
￦
¦Κ
￉³²º©¶¸­¦°©￦´¶©ª©¶©²§©￦·¬¥¶©·￦
Probably dilutiveΚ￦ ￚ¬©￦ ­²§¶©±©²¸¥°￦ ￋￖ￙￦ Ϯￖ‫ڵ‬Κ‫ڶ‬ϯ￦ ­·￦ °©··￦ ¸¬¥²￦ ¸¬©￦ ¦¥·­§￦
ￋￖ￙￦Ϯￖ‫ڴڵ‬ϯΚ￦
Ϯￖ‫ں‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫں‬ϯ￦
ￏ²§¶©±©²¸¥°￦ￋￖ￙￦ ‫ܥ‬￦
Ϯ‫ڴں‬Ζ‫ڴڴڴ‬￦¼￦‫ڹ‬ϯ￦
ￏ²§¶©±©²¸¥°￦ￋￖ￙￦‫ܥ‬￦ￖ‫ڵ‬Κ‫ڶ‬￦´©¶￦·¬¥¶©￦
§Κ
￉³²º©¶¸­¦°©￦¦³²¨·￦
Probably dilutiveΚ￦ ￦ ￚ¬©￦ ­²§¶©±©²¸¥°￦ ￋￖ￙￦ ϮￖΚ‫ڸڼ‬ϯ￦ ­·￦ °©··￦ ¸¬¥²￦ ¸¬©￦ ¦¥·­§￦
ￋￖ￙￦Ϯￖ‫ڴڵ‬ϯΚ￦
Ϯￖ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڶڵ‬ϯ￦¼￦Ϯ‫ڵ‬Ο‫ܫڴڷ‬ϯ￦
ￏ²§¶©±©²¸¥°￦ￋￖ￙￦ ‫ܥ‬￦
Ϯￖ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϑￖ‫ڵ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ڴڴڵ‬￦
ￏ²§¶©±©²¸¥°￦ￋￖ￙￦‫ܥ‬￦ￖΚ‫ڸڼ‬￦´©¶￦·¬¥¶©￦
￦
˼￦
‫ڶ‬ϯ ￘¥²¯￦ ¸¬©￦ ¨­°¹¸­º©￦ ´³¸©²¸­¥°￦ ¨­°¹¸©¶·￦ ª¶³±￦ ¸¬©￦ ±³·¸￦ ¨­°¹¸­º©￦ ¸³￦ ¸¬©￦ °©¥·¸￦
¨­°¹¸­º©Κ￦
‫¸·ڵ‬￦ￕ´¸­³²·￦
‫ڶ‬²¨￦￉³²º©¶¸­¦°©￦¦³²¨·￦Ϯ­²§¶©±©²¸¥°￦ￋￖ￙￦³ª￦ￖΚ‫ڸڼ‬￦´©¶￦·¬¥¶©ϯ￦
‫¨¶ڷ‬￦￉³²º©¶¸­¦°©￦´¶©ª©¶©²§©￦·¬¥¶©￦Ϯ­²§¶©±©²¸¥°￦ￋￖ￙￦³ª￦ￖ‫ڵ‬Κ‫ڶ‬￦´©¶￦·¬¥¶©ϯ￦
￦
‫ڷ‬ϯ ￏ²§°¹¨©￦´³¸©²¸­¥°°½￦¨­°¹¸­º©￦§³²º©¶¸­¦°©￦·©§¹¶­¸­©·￦³²©￦¦½￦³²©Κ￦ￋº©¶½￦¸­±©￦¥²￦
­¸©±￦ ­·￦ ­²§°¹¨©¨Ζ￦ §¥°§¹°¥¸©￦ ²©»￦ ©¥¶²­²«·￦ ´©¶￦ ·¬¥¶©￦ ³¶￦ ²©»￦ °³··￦ ´©¶￦ ·¬¥¶©￦
¥±³¹²¸￦¥·￦ª³°°³»·Ό￦
Ordinary
Profit
shares
EPS
￈¥·­§￦ ￋￖ￙￦ ª¶³±￦ §³²¸­²¹­²«￦ Є‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬￦
³´©¶¥¸­³²·￦￦
ￕ´¸­³²·￦
‫ڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦
ￚ³¸¥°￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڶ‬Ζ‫ڴڴڴ‬￦ ‫ڽ‬Κ‫ڶڹ‬￦
￉³²º©¶¸­¦°©￦￈³²¨·￦´¥½¥¦°©￦
‫ڼںڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
ￚ³¸¥°￦
‫ڶ‬Ζ‫ڼںڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڸ‬Ζ‫ڴڴڴ‬￦ ‫ڹ‬Κ‫ڽڶ‬￦
￉³²º©¶¸­¦°©￦ￖ¶©ª©¶©²§©￦·¬¥¶©￦
‫ڴںڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦
365
Chapter 34
Book Value and Earnings Per Share
ￚ³¸¥°￦
‫ڶ‬Ζ‫ڼڶڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڵڻ‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Κ‫ںڹ‬￦
￦
Єￔ©¸￦ ￏ²§³±©￦ °©··￦ ´¶©ª©¶©²§©￦ ¨­º­¨©²¨·￦ σϮￖ‫ڶ‬Ζ‫ڴںڷ‬Ζ‫ڴڴڴ‬￦ Ϯ‫ڴں‬Ζ‫ڴڴڴ‬￦ ¼￦ ￖ‫ڴڴڵ‬￦ ¼￦
‫ܫڶڵ‬ϯσ￦
￦
AnswerΌ￦ￚ¬©￦ª­²¥°￦¨­°¹¸©¨￦ￋￖ￙￦»³¹°¨￦¦©￦P3.56 per shareΚ￦
￦
Question No. 3
￈¥·­§￦ￋￖ￙￦
￈¥·­§￦ￋￖ￙￦￦
(D)￦
(B)
ￖ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ܥ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ܥ‬￦P2.5 per share￦
￦
Question No. 4
(C)
ￖ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￊ­°¹¸©¨￦ￋￖ￙￦
‫ܥ‬￦
‫ڴڵڻ‬Ζ‫ڴڴڴ‬￦
ￊ­°¹¸©¨￦ￋￖ￙￦￦￦￦￦￦￦￦￦‫ܥ‬￦P.70 per share￦
￦
SUMMARY OF ANSWERS:￦
1. A
2. D
3. B
4. C
￦
￦
PROBLEM 34-13 Rights Issue
￦
￦
￦
￦
ￌ¥­¶￦º¥°¹©￦´©¶￦·¬¥¶©￦ ￦¶­«¬¸￦³²￦
ￒ©··Ό￦ￚ¬©³¶©¸­§¥°￦º¥°¹©￦³ª￦³²©￦¶­«¬¸Є￦
ￚ¬©³¶©¸­§¥°￦©¼Ο¶­«¬¸·￦ª¥­¶￦º¥°¹©￦´©¶￦·¬¥¶©￦
ￖ￦
￦
ￖ￦
‫ڴڹڵ‬￦
‫ڶڶ‬￦
‫ڼڶڵ‬￦
￦
‫ڵ‬Κ‫ڻڵ‬￦
￦
‫ںڸ‬Ζ‫ڴڴڼ‬￦
￦
Єￜ¥°¹©￦³ª￦³²©￦¶­«¬¸￦
‫ܥ‬￦
‫ڴڹڵ‬￦ ‫ڴڸ‬￦
‫ܥ‬￦ ‫ڶڶ‬￦
‫ڸ‬Є￦‫ܩ‬￦‫ڵ‬￦
￦
￦
ￇ¨®¹·¸±©²¸￦ª¥§¸³¶￦Ϯ‫ڴڹڵ‬ϑ‫ڼڶڵ‬ϯ￦
￦
￦
Question No. 1
2017:
￝©­«¬¸©¨￦¥º©¶¥«©￦³¹¸·¸¥²¨­²«￦·¬¥¶©·￦Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬Κ‫ڻڵ‬￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬ϯ￦
￦
￈¥·­§￦ￋￖ￙￦Ϯￖ‫ڶںڹ‬Ζ‫ڴڴڹ‬￦ϑ‫ںڸ‬Ζ‫ڴڴڼ‬ϯ￦
￦
Question No. 2
2018:
￝©­«¬¸©¨￦¥º©¶¥«©￦³¹¸·¸¥²¨­²«￦·¬¥¶©·￦
￦
Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬Κ‫ڻڵ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦
￦
σϮ‫ڴڸ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ڽ‬ϑ‫ڶڵ‬σ￦
(D)￦
￦
￦
P12.02 / share￦
‫ڵڵ‬Ζ‫ڴڴڻ‬￦
‫ڻڷ‬Ζ‫ڴڴڹ‬￦ ￦
‫ڽڸ‬Ζ‫ڴڴڶ‬￦
￦
￈¥·­§￦ￋￖ￙￦Ϯￖ‫ڴڴڼ‬Ζ‫ڴڴڴ‬ϑ‫ڽڸ‬Ζ‫ڴڴڶ‬ϯ￦
(B)￦
P16.26 / share￦
￦
Question No. 3
2019:
￝©­«¬¸©¨￦¥º©¶¥«©￦³¹¸·¸¥²¨­²«￦·¬¥¶©·σϮ‫ڴڸ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ڶڵ‬ϑ‫ڶڵ‬σ￦￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￈¥·­§￦ￋￖ￙￦Ϯￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
(A)￦
366
P20 per share￦
Chapter 34
Book Value and Earnings Per Share
PROBLEM 34-14 Written Put Options
(C)
￦
Ϯￖ‫ڴڹڷ‬￦ ￦ￖ‫ڴڼڶ‬ϯ￦¼￦‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ܥ‬￦ 2,500 shares
ￏ²§¶©±©²¸¥°￦·¬¥¶©·￦ ‫ܥ‬￦
ￖ‫ڴڼڶ‬￦
￦
￦
PROBLEM 34-15 Comprehensive Problem
￦
Item
Unadjusted
1)
2)
3)
4)
5)
6)
7)
8)
9)
Adjusted
Net Income
2017
2018
ЄЄ‫ڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
Є‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹڸ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹڸ‬Ζ‫ڴڴڴ‬ϯ￦
ЄЄЄ‫ڼڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڼڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
￦
Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڵ‬Ζ‫ڼڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڶڶڸ‬Ζ‫ڴڴڴ‬￦
Retained
Earnings
12/31/2018
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
Ο￦
Ο￦
Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
Ο￦
Ο￦
‫ڵ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
￦
Є￦Ϯￖ‫ڹ‬￦ￋￖ￙￦¼￦ￖ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ϑ￦ￖ‫ڴڵ‬￦´¥¶ϯ￦
ЄЄ￦Ϯ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦‫ڹڵڴڶ‬￦²©¸￦­²§³±©ϯ￦
ЄЄЄ￦Ϯￖ‫ڼڸ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڶڵ‬￦¼￦‫ڻ‬￦±³²¸¬·ϯ￦
￦
Question No. 1
(D)
￘©ª©¶￦¸³￦¸¥¦°©￦¥¦³º©Κ￦ￇ¨®¹·¸©¨￦ￔ©¸￦ￏ²§³±©￦­²￦‫ڼڵڴڶ‬￦­·￦ￖ‫ڶڶڸ‬Ζ‫ڴڴڴ‬Κ￦
￦
Question No. 2
(C)
￘©ª©¶￦¸³￦¸¥¦°©￦¥¦³º©Κ￦
￦
Question No. 3
(C)
ￋￖ￙￦‫ڼڵڴڶ‬￦Ϯￖ‫ڶڶڸ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦·¬¥¶©·ϯ￦‫ܥ‬￦P4.22￦
Question No. 4
(B)
ￕ¶¨­²¥¶½￦·¬¥¶©￦§¥´­¸¥°Ζ￦ￖ‫ڴڵ‬￦´¥¶￦
￙¬¥¶©￦´¶©±­¹±￦
￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦Ϯ¥·￦¥¨®¹·¸©¨ϯ￦
ￚ³¸¥°￦·¬¥¶©¬³°¨©¶·‫ك‬￦©µ¹­¸½￦
￦
Question No. 5
(B)
￈ￜￖ￙￦Ϯￖ‫ڷ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦‫ܥ‬￦P32.50
SUMMARY OF ANSWERS:￦
1. D
2. C
3. C
4.
B
5.
367
B
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڹڻ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
Chapter 34
Book Value and Earnings Per Share
PROBLEM 34-16 Comprehensive Problem
￦
ￇ￦
￈￦
￉￦
ￊ￦
ￋ￦
ￌ￦
ￍ￦
2018
2019
ￛ²¥¨®¹·¸©¨￦²©¸￦­²§³±©￦
‫ں‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڻ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￊ­º￦´¥¦°©￦¹²¨©¶Ζ￦￝￉￦³º©¶￦
ￖ¹¶§¬￦¹²¨©¶Ζ￦ￔￏ￦³º©¶￦
Ϯ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
ￋￏ￦¹²¨©¶Ζ￦ￔￏ￦¹²¨©¶￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ Ϯ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
ￏ²·￦©¼´￦³º©¶Ζ￦ￔￏ￦¹²¨©¶￦
Ϯ‫ڴڸڶ‬￑ϑ‫ڶڵ‬￦¼￦‫ڷ‬ϯ￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴں‬Ζ‫ڴڴڴ‬ϯ￦
ￍ¥­²￦³²￦·¥°©￦¹²¨©¶Ζ￦ￔￏ￦¹²¨©¶￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￉¥·¬￦¹²¨©¶Ζ￦￝￉￦¹²¨©¶￦
ￋ¼´￦¹²¨©¶Ζ￦ￔￏ￦³º©¶￦
Ϯ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦ Ϯ‫ڵ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ¨®¹·¸©¨￦ￔ©¸￦ￏ²§³±©￦
‫ں‬Ζ‫ڴںڴ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڸڼ‬Ζ‫ڴڴڴ‬￦
1. D
2. A
ￔ³Κ￦³ª￦·¸³§¯￦³´¸­³²·￦
ￓ¹°¸­´°½￦¦½Ό￦ￋ±´°³½©©￦ￋ²¸­¸°©¨￦
ￚ³¸¥°￦￙¸³§¯￦ￕ´¸­³²·￦
ￓ¹°¸­´°½￦¦½Ό￦ￌ¥­¶￦º¥°¹©￦
ￚ³¸¥°￦º¥°¹©￦³ª￦§³±´©²·¥¸­³²￦
ￓ¹°¸­´°½￦¦½Ό￦￘¥¸­³￦
￉¹±Κ￦￉³±´©²·¥¸­³²￦
ￒ©··Ό￦￉¹±¹°¥¸­º©￦￉³±´Κ￦´¶©ºΚ￦½©¥¶·￦
￉³±´©²·¥¸­³²￦©¼´©²·©￦
2018
‫ڴڴڶ‬￦
‫ڴڴڹ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬ϑ‫ڷ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Effect WC
12/31/2019
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
4. D
2019
‫ڴڴڷ‬￦
‫ڴڹڸ‬￦ Ϯ‫ڴڴڹ‬Ο‫ڴڹ‬ϯ￦
‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬￦
‫ڸ‬Ζ‫ڴڹڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬ϑ‫ڷ‬￦
‫ڶ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
ￔ©¸￦­²§³±©￦ ￦‫ڼڵڴڶ‬￦
ￔ©¸￦­²§³±©￦ ￦‫ڽڵڴڶ‬￦
￘©¸¥­²©¨￦©¥¶²­²«·￦ ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ں‬Ζ‫ڴںڴ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڸڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
Question No. 5
‫ڽڵڴڶ‬￦
￐¥²Κ￦‫ڵ‬￦
ￇ´¶Κ￦‫ڵ‬￦
￝©­«¬¸©¨￦¥º©¶¥«©￦
￈¥·­§￦ￋￖ￙￦Ϯ‫ڸ‬Ζ‫ڴڸڼ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڹڵڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
SUMMARY OF ANSWERS:￦
1. D
2. A
3. A
￦
4.
ￏ²§¶￦Ϯ¨©§ϯ￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
42.09
D
5.
368
B
ￓ³·￦
³¹¸ϑ‫ڶڵ‬￦
‫ڵ‬￦
‫ڷ‬ϑ‫ڸ‬￦
ￇº©¶¥«©￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڵڵ‬Ζ‫ڴڴڴ‬￦
Chapter 36
Statement of Financial Position and Comprehensive Income
CHAPTER 36: STATEMENT OF FINANCIAL POSITION
AND COMPREHENSIVE INCOME
PROBLEM 36-1 Current and Noncurrent Assets
￦
Question No. 1
￉¥·¬￦
ￚ¶¥¨©￦¶©§©­º¥¦°©·￦
ￏ²º©²¸³¶½Ζ￦­²§°¹¨­²«￦­²º©²¸³¶½￦©¼´©§¸©¨￦­²￦¸¬©￦³¶¨­²¥¶½￦§³¹¶·©￦
³ª￦³´©¶¥¸­³²·￦¸³￦¦©￦·³°¨￦¦©½³²¨￦‫ڶڵ‬￦±³²¸¬·￦¥±³¹²¸­²«￦¸³￦
ￖ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
ￖ¶©´¥­¨￦­²·¹¶¥²§©￦
ￌ­²¥²§­¥°￦¥··©¸·￦¥¸￦ª¥­¶￦º¥°¹©￦¸¬¶³¹«¬￦´¶³ª­¸￦³¶￦°³··￦
ￔ³²§¹¶¶©²¸￦ￇ··©¸·￦¬©°¨￦ª³¶￦·¥°©￦¦¹­°¨­²«￦￦
ￚ³¸¥°￦￉¹¶¶©²¸￦ￇ··©¸·￦
￦
￦
(D)￦
Question No. 2
ￌ­²¥²§­¥°￦¥··©¸·￦¥¸￦ª¥­¶￦º¥°¹©￦¸¬¶³¹«¬￦³¸¬©¶￦§³±´¶©¬©²·­º©￦
­²§³±©￦
ￌ­²¥²§­¥°￦¥··©¸·￦¥¸￦¥±³¶¸­¾©¨￦§³·¸￦
ￊ©ª©¶¶©¨￦¸¥¼￦¥··©¸￦
ￓ¥§¬­²©¶½￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
ￒ¥²¨￦¹·©¨￦¥·￦¥￦´°¥²¸￦·­¸©￦
ￚ³¸¥°￦ￔ³²§¹¶¶©²¸￦ￇ··©¸·￦ ￦
￦
(C)￦
￦
￦
PROBLEM 36-2 Current and Noncurrent Assets￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
￦‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹں‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڽڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڶڽ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 1
￉¥·¬￦Ϯ‫ڵ‬ￓ‫ڴڴڷܩ‬Ζ‫ڴڴڵܩڴڴڴ‬Ζ‫ڴڴڴ‬Ο‫ڴڹ‬Ζ‫ڴڴڴ‬Ο‫ڴڼڶ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦Ϯ‫ڷ‬ￓΟ‫ڴڴڶ‬Ζ‫ڴڹܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
ￏ²º©·¸±©²¸·￦·©§¹¶­¸­©·￦¬©°¨￦ª³¶￦¸¶¥¨­²«￦Ϯ‫ڵ‬Κ‫ڼ‬ￓΟ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
ￏ²º©²¸³¶­©·￦Ϯ‫ڴڴڼ‬Ζ‫ڴڴڴ‬Ο‫ڴڴڶ‬Ζ‫ܩڴڴڴ‬Ϯ‫ڴڹڸ‬Ζ‫ڴڴڴ‬ϑ‫ܫڹڶڵ‬ϯ￦
ￖ¶©´¥­¨￦ￋ¼´©²·©·￦Ϯ³²°½￦¸¬©￦´¶©´¥­¨￦­²·¹¶¥²§©ϯ￦
ￚ³¸¥°￦￉¹¶¶©²¸￦ￇ··©¸·￦
￦
￦
(A)￦
￦
Question No. 2
￉¥·¬￦­²￦·­²¯­²«￦ª¹²¨￦
ￒ³²«Ο¸©¶±￦­²º©·¸±©²¸·￦
ￊ©´³·­¸￦ ¸³￦ ·¹´´°­©¶￦ ª³¶￦ ­²º©²¸³¶­©·￦ ¸³￦ ¦©￦ ¨©°­º©¶©¨￦ ­²￦ ‫ںڵ‬￦
±³²¸¬·￦
￉¥·¬￦·¹¶¶©²¨©¶￦º¥°¹©￦
￦
ￖ¶³´©¶¸½Ζ￦´°¥²¸￦¥²¨￦©µ¹­´±©²¸￦￦
ￚ³¸¥°￦²³²§¹¶¶©²¸￦ￇ··©¸·￦ ￦
(A)￦
369
‫ڵ‬Ζ‫ڴڻڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڹڼ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴںڽ‬Ζ‫ڴڴڴ‬￦
‫ڼڸ‬Ζ‫ڴڴڴ‬￦
‫ں‬Ζ‫ڼڶڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڷڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڷڶڼ‬Ζ‫ڴڴڴ‬￦
Chapter 36
Statement of Financial Position and Comprehensive Income
PROBLEM 36-3 Current and Noncurrent Liabilities￦
￦
Question No. 1
￈¥²¯￦³º©¶¨¶¥ª¸￦
ￇ§§³¹²¸·￦´¥½¥¦°©￦Ϯ‫ڵ‬ￓ‫ڹڶܩ‬Ζ‫ڴڴڵܩڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
ￖ¶³´©¶¸½￦¨­º­¨©²¨·￦´¥½¥¦°©￦
ￏ²§³±©￦¸¥¼￦´¥½¥¦°©￦
ￔ³¸©￦´¥½¥¦°©Ζ￦¨¹©￦￐¥²¹¥¶½￦‫ڵڷ‬Ζ￦‫ڽڵڴڶ‬￦
￉¥·¬￦¨­º­¨©²¨·￦´¥½¥¦°©￦
ￌ­²¥²§­¥°￦°­¥¦­°­¸­©·￦¥¸￦ª¥­¶￦º¥°¹©￦¸¬¶³¹«¬￦´¶³ª­¸￦³¶￦°³··￦
ￋ·¸­±¥¸©¨￦©¼´©²·©·￦³ª￦±©©¸­²«￦»¥¶¶¥²¸­©·￦
ￋ·¸­±¥¸©¨￦¨¥±¥«©·￦¥·￦¥￦¶©·¹°¸￦³ª￦¹²·¥¸­·ª¥§¸³¶½￦´©¶ª³¶±¥²§©￦³²￦
¥￦§³²¸¶¥§¸￦
ￒ³¥²·￦´¥½¥¦°©Ο§¹¶¶©²¸￦
ￚ³¸¥°￦§¹¶¶©²¸￦°­¥¦­°­¸­©·￦ ￦
￦
(A)￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڷڷ‬Ζ‫ڴڴڴ‬￦
‫ڼںڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڼڷڹ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
￈³²¨·￦´¥½¥¦°©￦
ￖ¶©±­¹±￦³²￦¦³²¨·￦´¥½¥¦°©￦
ￊ©ª©¶¶©¨￦¸¥¼￦°­¥¦­°­¸½￦￦
ￓ³¶¸«¥«©￦´¥½¥¦°©￦
ￒ³¥²·￦´¥½¥¦°©Ο²³²§¹¶¶©²¸￦
ￚ³¸¥°￦²³²§¹¶¶©²¸￦°­¥¦­°­¸­©·￦
￦
￦
PROBLEM 36-
(C)￦
‫ڷ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
ￕ¶¨­²¥¶½￦·¬¥¶©￦§¥´­¸¥°￦
￙¬¥¶©￦´¶©±­¹±￦
￙¹¦·§¶­¦©¨￦³¶¨­²¥¶½￦·¬¥¶©￦
￙¹¦·§¶­´¸­³²·￦¶©§©­º¥¦°©￦
￘©¸¥­²©¨￦©¥¶²­²«·￦¹²¥´´¶³´¶­¥¸©¨￦Ϯ‫ں‬ￓΟ‫ڶ‬ￓ￦§³·¸￦³ª￦¸¶©¥·¹¶½ϯ￦
￘©·©¶º©·Ό￦
￘©¸¥­²©¨￦©¥¶²­²«·￦¥´´¶³´¶­¥¸©¨￦ª³¶￦¸¶©¥·¹¶½￦·¬¥¶©·￦
￘©·©¶º©￦ª³¶￦§³²¸­²«©²§­©·￦
ￛ²¶©¥°­¾©¨￦«¥­²￦³²￦ￌￜￚￕ￉ￏ￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦
￉¹±¹°¥¸­º©￦¸¶¥²·°¥¸­³²￦¥¨®¹·¸±©²¸￦ ￦¨©¦­¸￦
ￚ³¸¥°￦
ￒ©··Ό￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦
ￚ³¸¥°￦￙¬¥¶©¬³°¨©¶·‫ك‬￦ￋµ¹­¸½￦
￦
(C)￦
￦
370
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڷڶ‬Ζ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵڶ‬Ζ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
Chapter 36
Statement of Financial Position and Comprehensive Income
PROBLEM 36-5 Adjusting and Nonadjusting events
￦
ￒ³··￦³²￦©¼´¶³´¶­¥¸­³²￦
ￏ±´¥­¶±©²¸￦°³··￦³²￦ￇ§§³¹²¸·￦￘©§©­º¥¦°©￦
ￒ­¸­«¥¸­³²￦°³··￦
ￚ³¸¥°￦¥¨®¹·¸­²«￦©º©²¸·￦ ￦
￦
(A)￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
￦
ￇ°°￦³¸¬©¶￦¨¥¸¥￦¥¶©￦²³²¥¨®¹·¸­²«￦©º©²¸·Κ￦
￦
￦
PROBLEM 36-6: Related Party Relationship
￦
Requirement No. 1
ￚ¬©￦ª³°°³»­²«￦§³±´¥²­©·￦¥¶©￦§³²·­¨©¶©¨￦¸³￦¦©￦¶©°¥¸©¨￦´¥¶¸­©·￦³ª￦ￌ¶³¾©²￦ￚ¬¶³²©￦
￉³±´¥²½￦­²￦¥§§³¶¨¥²§©￦»­¸¬￦ￖￇ￙￦‫ڸڶ‬￦Related Party DisclosuresΌ￦
Name
Description
‫ڵ‬ϯ￦ ￙¥²¨￦￑­²«￦￉³Κ￦
ￖ³·¸Ο©±´°³½±©²¸￦ ¦©²©ª­¸￦ ´°¥²￦ ©·¸¥¦°­·¬©¨￦ ¦½￦
ￌ¶³¾©²￦ￚ¬¶³²©￦
‫ڶ‬ϯ￦ ￙¬¥¨³»￦ￌ­©²¨￦￉³Κ￦
ￇ··³§­¥¸©￦
‫ڸ‬ϯ￦ ￎ¥¶¦¶­²«©¶￦￉³Κ￦
￙¹¦·­¨­¥¶½￦
‫ڹ‬ϯ￦ ￔ­«¬¸￦￉¶¥»°©¶￦￉³Κ￦
￙¹¦·­¨­¥¶½￦³ª￦ￎ¥¶¦¶­²«©¶￦
‫ں‬ϯ￦ ￊ­·¶¹´¸³¶￦￉³Κ￦
ￇ··³§­¥¸©￦³ª￦ￎ¥¶¦¶­²«©¶￦
‫ڻ‬ϯ￦ ￍ©³±¥²§©¶￦￉³Κ￦
ￖ¥¶©²¸￦
‫ڼ‬ϯ￦ ￐¥¯­¶³￦￉³Κ￦
ￖ¥¶©²¸￦³ª￦ￍ©³±¥²§©¶￦
‫ڽ‬ϯ￦ ￘½°¥­￦￉³Κ￦
￙­·¸©¶￦§³±´¥²½￦³ª￦ￌ¶³¾©²￦ￚ¬¶³²©￦￉³±´¥²½￦
‫ڴڵ‬ϯ￦ ￓ©¨¹·¥￦￉³Κ￦
￑©½￦ￓ¥²¥«©±©²¸￦´©¶·³²²©°￦³ª￦ￌ¶³¾©²￦ￚ¬¶³²©￦
￉³±´¥²½Κ￦
‫ڵڵ‬ϯ￦ ￈¥¶¥¸¬¶¹±￦￉³Κ￦
￈¥²¯￦
‫ںڵ‬ϯ￦ ￖ¹¨«©￦￉³Κ￦
￐³­²¸￦º©²¸¹¶©¶￦³ª￦ￌ¶³¾©²￦ￚ¬¶³²©￦￉³±´¥²½￦
‫ڻڵ‬ϯ￦ ￏ²º³¯©¶￦￉³Κ￦
￐³­²¸￦º©²¸¹¶©￦³ª￦ￌ¶³¾©²￦ￚ¬¶³²©￦￉³±´¥²½￦
￦
Requirement No. 2
￘©«¥¶¨°©··￦ ³ª￦ »¬©¸¬©¶￦ ¸¬©¶©￦ ¬¥º©￦ ¦©©²￦ ¸¶¥²·¥§¸­³²·￦ ¦©¸»©©²￦ ¥￦ ´¥¶©²¸￦ ¥²¨￦ ¥￦
·¹¦·­¨­¥¶½Ζ￦¥²￦©²¸­¸½￦ ±¹·¸￦¨­·§°³·©￦¸¬©￦ ²¥±©￦³ª￦­¸·￦ ´¥¶©²¸￦¥²¨Ζ￦­ª￦¨­ªª©¶©²¸Ζ￦ ¸¬©￦
¹°¸­±¥¸©￦§³²¸¶³°°­²«￦ ´¥¶¸½Κ￦ￚ¬©¶©ª³¶©Ζ￦ￌ¶³¾©²￦ￚ¬¶³²©￦￉³±´¥²½￦·¬³¹°¨￦¨­·§°³·©￦
￐¥¯­¶³￦￉³ΚΖ￦­¸·￦¹°¸­±¥¸©￦´¥¶©²¸￦³¶￦§³²¸¶³°°­²«￦´¥¶¸½Κ￦
￦
￦
PROBLEM 36-7 Distribution Costs and General and Administrative Expenses￦
￦
Question No. 1
ￇ¨º©¶¸­·­²«￦
ￊ©°­º©¶½￦©¼´©²·©￦
￘©²¸￦ª³¶￦³ªª­§©￦·´¥§©￦Ϯ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￞￦‫ڵ‬ϑ‫ڶ‬ϯ￦
￙¥°©·￦§³±±­··­³²·￦
ￊ©´¶©§­¥¸­³²￦³²￦¨©°­º©¶½￦¸¶¹§¯￦
ￚ³¸¥°￦¨­·¸¶­¦¹¸­³²￦§³·¸·￦
(B)￦
￦
371
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڹڻڴ‬Ζ‫ڴڴڴ‬￦
‫ڸڵ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڽڷڵ‬Ζ‫ڴڴڴ‬￦
Chapter 36
Statement of Financial Position and Comprehensive Income
Question No. 2
ￇ¹¨­¸­²«￦¥²¨￦ￇ§§³¹²¸­²«￦ª©©·￦
￦
￘©²¸￦ª³¶￦³ªª­§©￦·´¥§©￦Ϯ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦￞￦‫ڵ‬ϑ‫ڶ‬ϯ￦
ￏ²·¹¶¥²§©￦
ￊ©´¶©§­¥¸­³²￦³²￦³ªª­§©￦©µ¹­´±©²¸￦
ￚ³¸¥°￦«©²©¶¥°￦¥²¨￦¥¨±­²­·¸¶¥¸­º©￦©¼´©²·©·(D)￦
￦
￦
PROBLEM 36-8 Comprehensive Income
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڹڶں‬Ζ‫ڴڴڴ‬￦
‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڽڷ‬Ζ‫ڴڴڴ‬￦
￦
ￔ©¸￦￙¥°©·￦
￉³·¸￦³ª￦«³³¨·￦·³°¨￦
ￍ¶³··￦­²§³±©￦
ￕ¸¬©¶￦­²§³±©￦
￙¬¥¶©￦³ª￦´¶³ª­¸￦³ª￦¥··³§­¥¸©￦
ￚ³¸¥°￦­²§³±©￦
ￋ¼´©²·©·Ό￦
￦￦￦￦￦￦￦ￊ­·¸¶­¦¹¸­³²￦§³·¸·￦
￦￦￦￦￦￦￦ￇ¨±­²­·¸¶¥¸­º©￦©¼´©²·©·￦
￦￦￦￦￦￦￦ￌ­²¥²§©￦§³·¸￦
￦￦￦￦￦￦￦ￕ¸¬©¶￦©¼´©²·©￦
ￏ²§³±©￦¦©ª³¶©￦­²§³±©￦¸¥¼￦
ￏ²§³±©￦¸¥¼￦©¼´©²·©￦
ￏ²§³±©￦ª¶³±￦§³²¸­²¹­²«￦³´©¶¥¸­³²·￦
ￏ²§³±©￦ª¶³±￦¨­·§³²¸­²¹©¨￦³´©¶¥¸­³²·￦￦
ￔ©¸￦ￏ²§³±©￦
ￕ¸¬©¶￦§³±´¶©¬©²·­º©￦­²§³±©Ό￦
￦￦￦￦￦￦￦￦￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦
￦￦￦￦￦￦￦￦ￚ¶¥²·°¥¸­³²￦«¥­²￦
￦￦￦￦￦￦￦￦ￛ²¶©¥°­¾©¨￦«¥­²￦³²￦ￌￜￚￕ￉ￏ￦·©§¹¶­¸­©·￦
￉³±´¶©¬©²·­º©￦­²§³±©￦ ￦
￦
(C)￦
￦
￦
￦
￦
￦
￦
￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
￦
￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
ￕ¸¬©¶￦­²§³±©Ό￦
￦￦ￏ²¸©¶©·¸￦­²§³±©￦
ￕ¸¬©¶￦©¼´©²·©Ό￦
￦￦ￒ³··￦³²￦·¥°©￦³ª￦©µ¹­´±©²¸￦
￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
372
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڹڹں‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڹںڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڽڷ‬Ζ‫ڴڴڴ‬￦
‫ڼڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڶڼڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڶڼڴ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڶڷں‬Ζ‫ڴڴڴ‬￦
Chapter 36
Statement of Financial Position and Comprehensive Income
COMPREHENSIVE PROBLEMS
PROBLEM 36-9
￦
Current
Asset
‫ڸڸ‬Ζ‫ڴڴڷ‬￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦
‫ڵ‬Κ￦
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦
ￔ³¸©·￦¶©§©­º¥¦°©￦ ￦±¥¸¹¶­¸½￦
¨¥¸©￦￐¹°½￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦
￦
ￒ¥²¨￦
‫ڶ‬Κ￦ ￌￜￚￕ￉ￏ￦
‫ڷ‬Κ￦ ￏ²º©²¸³¶½￦
‫ڸ‬Κ￦ ￚ¶©¥·¹¶½￦·¬¥¶©·￦
‫ڹ‬Κ￦ ￖ¶©´¥­¨￦­²·¹¶¥²§©￦
‫ڴڵ‬Κ￦ ￇ§§¹±¹°¥¸©¨￦ ¨©´¶©§­¥¸­³²￦
￦￈¹­°¨­²«￦
￦
ￇ§§¹±¹°¥¸©¨￦ ¨©´¶©§­¥¸­³²￦
￦ￋµ¹­´±©²¸￦
￦
ￇ°°³»¥²§©￦ª³¶￦¦¥¨￦¨©¦¸·￦
￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©￦
Noncurrent
asset
Total Asset
‫ڼڹڵ‬Ζ‫ڴڴڸ‬￦
‫ڶڴڶ‬Ζ‫ڴڴڻ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
Ϯ‫ڶڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڸ‬Ζ‫ڴڴں‬￦
‫ڴڷ‬Ζ‫ڴڴڹ‬￦
￦
‫ڶ‬Ζ‫ڴڴڽ‬￦
￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڸ‬Ζ‫ڴڴں‬ϯ￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڹ‬ϯ￦
Ϯ‫ڵ‬Ζ‫ڴڴڼ‬ϯ￦
Ϯ‫ڶ‬Ζ‫ڴڴڽ‬ϯ￦
Ϯ‫ڵڶ‬Ζ‫ڴڴڴ‬ϯ￦
Ο￦
Ο￦
Ο￦
Ϯ‫ڵ‬Ζ‫ڴڴڼ‬ϯ￦
Ο￦
Ϯ‫ڵڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
Ϯ‫ڷڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڷڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڴڻ‬ϯ￦
‫ڽڹ‬Ζ‫ڴڴں‬￦
1. (B)
￦
‫ںڴڵ‬Ζ‫ڴڴں‬￦
Ϯ‫ڴڴڻ‬ϯ￦
‫ںںڵ‬Ζ‫ڴڴڶ‬￦
2. (A)
￦
￦
‫ڸ‬Κ￦
‫ں‬Κ￦
‫ڻ‬Κ￦
‫ڼ‬Κ￦
‫ڽ‬Κ￦
‫ڴڵ‬Κ￦
￦
￦
￦
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦
ￚ¶©¥·¹¶½￦·¬¥¶©·￦
￈³²¨·￦´¥½¥¦°©￦
ￇ§§¶¹©¨￦»¥«©·￦
ￓ³¶¸«¥«©￦ ￦§¹¶¶©²¸￦´³¶¸­³²￦
ￖ¶©±­¹±￦³²￦¦³²¨·￦´¥½¥¦°©￦
ￇ°°³»¥²§©￦ª³¶￦¦¥¨￦¨©¦¸·￦
ￇ§§¹±¹°¥¸©¨￦ ¨©´¶©§­¥¸­³²￦
￦￈¹­°¨­²«￦
ￇ§§¹±¹°¥¸©¨￦ ¨©´¶©§­¥¸­³²￦
￦ￋµ¹­´±©²¸￦
ￇ¨®¹·¸©¨￦¦¥°¥²§©￦
￦
SUMMARY OF ANSWERS:
1. B
2. A
3. A
￦
￦
4.
B
Current
Liabilities
‫ںں‬Ζ‫ڴڴں‬￦
￦
Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڸ‬Ζ‫ڴڴڵ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
Noncurrent
liabilities
‫ڸڶ‬Ζ‫ڴڴڵ‬￦
￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڸ‬Ζ‫ڴڴڵ‬ϯ￦
Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڸ‬Ζ‫ڴڴڷ‬￦
￦
Ϯ‫ڵڶ‬Ζ‫ڴڴڴ‬ϯ￦
Equity
‫ڶڵڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڵ‬Ζ‫ڴڴڼ‬ϯ￦
￦
￦
￦
Ϯ‫ڸ‬Ζ‫ڴڴڷ‬ϯ￦
Ϯ‫ڴڴڻ‬ϯ￦
Ϯ‫ڵڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
Ϯ‫ڷڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڷڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڸڷ‬Ζ‫ڴڴڻ‬￦
3. (A)
‫ڴں‬Ζ‫ڴڴڷ‬￦
4. (B)
‫ڵڻ‬Ζ‫ڴڴڶ‬￦
5. (A)
5.
373
A
Chapter 36
Statement of Financial Position and Comprehensive Income
PROBLEM 36-10
￦
￦
ￛ²¥¨®¹·¸©¨￦
¦¥°¥²§©·￦
‫ڵ‬￦
‫ڶ‬￦
‫ڷ‬￦
‫ڸ‬￦
‫ڹ‬￦
‫ں‬￦
‫ڻ‬￦
‫ڼ‬￦
‫ڽ‬￦
‫ڴڵ‬￦
‫ڵڵ‬￦
ￇ¨®¹·¸©¨￦
¦¥°¥²§©·￦
Cash in
bank
‫ڴڴڵ‬
Ο￦
Ο
Ϯ‫ڸڵ‬ϯ￦
‫ڴڶ‬
Ϯ‫ڹ‬ϯ
Ο
Ο
Ο￦
Ο￦
Ο
Ο￦
101
1. (B)
Inventory
‫ڵ‬Ζ‫ڴڴڼ‬
Accts.
Receivable
‫ڶ‬Ζ‫ڴڴڹ‬
PPE
‫ڵ‬Ζ‫ڴڴڴ‬￦
Accum.
Depr
‫ڴڴڸ‬
‫ڸ‬￦
Ϯ‫ڹڵ‬ϯ
Ο￦
Ο
Ο
Ο
Ο
Ο￦
‫ڴں‬￦
Ο
Ο￦
‫ڵ‬Ζ‫ڽڸڼ‬
Ο￦
Ο
Ο￦
Ο
‫ڹ‬
Ο
Ο
Ο￦
Ο￦
Ο
Ο￦
‫ڶ‬Ζ‫ڹڴڹ‬
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڴڴڹ‬￦
Ο￦
Ο￦
Ϯ‫ڴڶ‬ϯ￦
Ο￦
‫ڵ‬Ζ‫ڴڼڸ‬￦
Ο￦
Ο
Ο￦
Ο
Ο
Ο
‫ڶڵڵ‬Κ‫ڹ‬
Ο￦
Ο￦
Ϯ‫ڸ‬ϯ
Ο￦
‫ڼڴڹ‬Κ‫ڹ‬
Depre
ciation
Ο
Ο￦
Ο
Ο￦
Ο
Ο
Ο
‫ڶڵڵ‬Κ‫ڹ‬
Ο￦
Ο￦
Ϯ‫ڸ‬ϯ
Ο￦
‫ڼڴڵ‬Κ‫ڹ‬
￦
￦
Advances
from
Accounts
customers
payable
ￛ²¥¨®¹·¸©¨￦
Ο￦
‫ڴڶڷ‬
¦¥°¥²§©·￦
‫ڵ‬￦
Ο￦
‫ڸ‬
‫ڶ‬￦
Ο￦
Ο￦
‫ڷ‬￦
Ο￦
‫ڸڵ‬
‫ڸ‬￦
Ο￦
‫ڴڶ‬￦
‫ڹ‬￦
Ο￦
Ο
‫ں‬￦
Ο￦
Ο
‫ڻ‬￦
Ο￦
Ο
‫ڼ‬￦
‫ڹ‬￦
Ϯ‫ڹ‬ϯ
‫ڽ‬￦
Ο￦
‫ڴں‬
‫ڴڵ‬￦
Ο￦
Ο
‫ڵڵ‬￦
Ο￦
Ο￦
ￇ¨®¹·¸©¨￦
‫ڹ‬￦
413
¦¥°¥²§©·￦
2. (B)
Interest
payable
￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڴڼڵ‬￦
‫ڴڼڵ‬￦
Bonds
payable
Discount
‫ڵ‬Ζ‫ڸڶڽ‬Ζ‫ڸڸڵ‬￦
Ο
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڹڻ‬Ζ‫ںڹڼ‬￦
‫ڵ‬Ζ‫ںڷڽ‬Ζ‫ڼڹڹ‬￦
Amortization
Ο￦
Ο
Ο￦
Ο
Ο￦
Ο
Ο
Ο
Ο
Ο
Ο
‫ڷں‬Κ‫ڶڸڸ‬￦
‫ڷں‬Κ‫ڶڸڸ‬￦
Є‫ڴڴڴ‬￦
￦
￉¹¶¶©²¸￦ￇ··©¸·Ό￦
￦￦￉¥·¬￦­²￦¦¥²¯￦￦
￦￦ￏ²º©²¸³¶½￦
￦￦ￇ§§³¹²¸·￦￘©§©­º¥¦°©￦
￦
‫ڵڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڽڸڼ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڹڴڹ‬Ζ‫ڴڴڴ‬￦
￦
ￔ³²§¹¶¶©²¸￦¥··©¸·Ό￦
￦￦ￖￖￋ￦￦
￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦
ￚ³¸¥°￦¥··©¸·￦
￦
￦
‫ڵ‬Ζ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڼڴڹ‬Ζ‫ڴڴڹ‬￦
￦
374
￦
￦
￦
‫ڸ‬Ζ‫ڹڹڸ‬Ζ‫ڴڴڴ‬￦ 3. (A)
￦
￦
￦
‫ڵڻڽ‬Ζ‫ڴڴڹ‬￦ 4. (B)
‫ڹ‬Ζ‫ںڶڸ‬Ζ‫ڴڴڹ‬￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
Ο￦
‫ڶڵ‬Κ‫ڸڵڸ‬￦
‫ڶڵ‬Ζ‫ڸڵڸ‬￦
‫‪Statement of Financial Position and Comprehensive Income‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷڵڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڼڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫)‪￦ 5. (B‬ڴڴڴ‪Ζ‬ڼڽڹ‬
‫‪￦‬‬
‫‪Chapter 36‬‬
‫‪￦‬‬
‫‪￉¹¶¶©²¸￦°­¥¦­°­¸­©·Ό￦‬‬
‫‪￦￦ￇ¨º¥²§©·￦ª¶³±￦§¹·¸³±©¶·￦‬‬
‫‪￦￦ￇ§§³¹²¸·￦´¥½¥¦°©￦￦‬‬
‫‪￦￦ￏ²¸©¶©·¸￦´¥½¥¦°©￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫)‪￦ 6. (C‬ڼڹڹ‪Ζ‬ںڷڽ‪Ζ‬ڵ‬
‫‪￦‬ڼڹڹ‪Ζ‬ڸڷڹ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪ￔ³²§¹¶¶©²¸￦°­¥¦­°­¸­©·Ό￦‬‬
‫‪￦￦￈³²¨·￦´¥½¥¦°©￦‬‬
‫‪￦￦ￊ­·§³¹²¸￦³²￦¦³²¨·￦´¥½¥¦°©￦‬‬
‫‪ￚ³¸¥°￦°­¥¦­°­¸­©·￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڶ‬
‫‪￦‬ڶڸڸ‪Ζ‬ڷں‬
‫‪￦‬‬
‫‪￦‬‬
‫‪C‬‬
‫‪6.‬‬
‫‪B‬‬
‫‪5.‬‬
‫‪B‬‬
‫‪4.‬‬
‫‪SUMMARY OF ANSWERS:‬‬
‫‪1. B‬‬
‫‪2. B‬‬
‫‪3. A‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪PROBLEM 36-11‬‬
‫‪2017‬‬
‫‪OPEX‬‬
‫‪￦‬ڴڴڷ‪Ζ‬ڽں‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴں‪Ζ‬ڸڵ‬
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‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڼڵ‪Ϯ‬‬
‫‪￦‬‬
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‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڼڽں‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڹ‪Ζ‬ڸڵ‬
‫‪￦‬‬
‫‪￦‬ڼڵڽ‪Ζ‬ڼڽ‬
‫‪EI‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڼڽ‬
‫‪ϯ￦‬ڴڴڶ‪Ζ‬ں‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
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‫‪￦‬‬
‫‪￦‬‬
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‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڷ‪Ζ‬ڶڽ‬
‫‪COS‬‬
‫‪￦‬ڴڴں‪Ζ‬ڻڹڵ‬
‫‪￦‬ڴڴڶ‪Ζ‬ں‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
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‫‪ϯ￦‬ڴڴڶ‪Ζ‬ڷ‪￦Ϯ‬‬
‫‪￦‬‬
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‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴں‪Ζ‬ڴںڵ‬
‫‪Sales‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڼڷ‬
‫‪￦‬‬
‫‪￦‬‬
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‫‪ϯ￦‬ڴڴڻ‪Ζ‬ڵ‪Ϯ‬‬
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‫‪￦‬ڴڴڼ‪Ζ‬ڹڼڷ‬
‫‪375‬‬
‫‪Κ￦ￋￏ￦³º©¶Ζ￦￉ￕ￙￦¹²¨©¶￦‬ڵ‬
‫‪￦‬ڻڵڴڶ‬
‫‪￦‬ڼڵڴڶ‬
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‫‪￦‬ڻڵڴڶ‬
‫‪￦‬ڼڵڴڶ‬
‫‪Κ￦￙¥°©·￦³º©¶·¸¥¸©¨￦‬ڷ‬
‫‪￦‬ڻڵڴڶ‬
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‫‪￦‬ڻڵڴڶ‬
‫‪￦‬ڼڵڴڶ‬
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‫‪￦‬ڻڵڴڶ‬
‫‪￦‬ڼڵڴڶ‬
‫‪Κ￦￙¥°©·￦¹²¨©¶￦‬ں‬
‫‪￦‬ڻڵڴڶ‬
‫‪￦‬ڼڵڴڶ‬
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‫‪￦‬ܫڶ‪ϯ￦¼￦‬ڹ‪Κ‬ڶܩڸ‪Κ‬ڶڷ‪￦Ϯ‬ڻڵڴڶ‬
‫‪￦‬ڼڽں‪Ο‬ܫڶ‪ϯ￦¼￦‬ڸܩڵ‪Κ‬ںں‪￦Ϯ‬ڼڵڴڶ‬
‫‪Κ￦ￊ©´Κ￦ￋ¼´©²·©￦¹²¨©¶￦‬ڼ‬
‫‪￦‬ڻڵڴڶ‬
‫‪￦‬ڼڵڴڶ‬
‫‪ￇ¨®¹·¸©¨￦¦¥°Κ￦‬‬
‫‪Statement of Financial Position and Comprehensive Income‬‬
‫‪Chapter 36‬‬
‫‪2018‬‬
‫‪EI‬‬
‫‪OPEX‬‬
‫‪￦￦‬ڴڴڽ‪Ζ‬ڸںڵ‬
‫‪￦￦‬ڴڴڻ‪Ζ‬ںڻ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڼ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴں‪Ζ‬ڸڵ‪￦ Ϯ‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڷ‪Ζ‬ڻڵ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڼڵ‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڶ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
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‫‪￦‬‬
‫‪￦￦‬ڸڴڻ‬
‫‪￦‬‬
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‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦‬ڴڴڹ‪Ζ‬ڸڵ‬
‫‪￦‬ڴڴڸ‪Ζ‬ںڹڵ‬
‫‪￦￦‬ڸڼڹ‪Ζ‬ڸڽ‬
‫‪COS‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڷڴڶ‬
‫‪ϯ￦‬ڴڴڶ‪Ζ‬ں‪Ϯ‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڼ‬
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‫‪￦‬ڴڴڶ‪Ζ‬ڷ‬
‫‪ϯ￦‬ڴڴں‪Ζ‬ڸ‪Ϯ‬‬
‫‪￦‬‬
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‫‪￦‬ڴڴڻ‪Ζ‬ڸڴڶ‬
‫‪Sales‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڸ‬
‫‪￦‬‬
‫‪￦‬‬
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‫‪￦‬‬
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‫‪￦‬ڴڴڻ‪Ζ‬ڵ‬
‫‪ϯ￦‬ڴڴڼ‪Ϯ‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
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‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڶ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸ‬
‫‪￦‬‬
‫‪￦‬‬
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‫‪￦‬ڴڴڸ‪Ζ‬ڶڶڸ‬
‫‪Κ￦ￋￏ￦³º©¶Ζ￦￉ￕ￙￦¹²¨©¶￦‬ڵ‬
‫‪￦‬ڻڵڴڶ‬
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‫‪￦‬ڼڽں‪Ο‬ܫڶ‪ϯ￦¼￦‬ڸܩڵ‪Κ‬ںں‪￦Ϯ‬ڼڵڴڶ‬
‫‪Κ￦ￊ©´Κ￦ￋ¼´©²·©￦¹²¨©¶￦‬ڼ‬
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‫‪￦‬ڴڴڼ‪Ζ‬ڹڼڷ‬
‫‪￦‬ڴڴں‪Ζ‬ڴںڵ‬
‫‪￦‬ڴڴڶ‪Ζ‬ڹڶڶ‬
‫‪￦‬ڼڵڽ‪Ζ‬ڼڽ‬
‫‪￦‬ڴڴڵ‪Ζ‬ڶ‬
‫‪￦‬ڶڼڷ‪Ζ‬ڼڶڵ‬
‫‪￦‬ڴڴڸ‪Ζ‬ڷڶ‬
‫‪￦‬ڶڼڻ‪Ζ‬ڵڹڵ‬
‫‪Question No. 6‬‬
‫)‪(A‬‬
‫‪￙¥°©·￦‬‬
‫‪ￒ©··￦￉³·¸￦³ª￦·¥°©·￦‬‬
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‫‪ￇ¨¨Ό￦￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦¦©«­²²­²«￦‬‬
‫‪)￦‬ڻڵڴڶ‪Ζ￦‬ڵڷ‪￘©¸¥­²©¨￦©¥¶²­²«·Ζ￦ￊ©§©±¦©¶￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڸڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڽڶ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڵڵ‬
‫‪Question No. 7‬‬
‫)‪(C‬‬
‫‪￉³·¸￦‬‬
‫‪ϯ‬ڶ‪￦¼￦‬ڴڴڹ‪Ζ‬ڸڵ‪ￒ©··￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦Ϯ‬‬
‫‪￦‬ڼڵڴڶ‪Ζ￦‬ڵڷ‪￈³³¯￦º¥°¹©￦³ª￦±¥§¬­²©¶½Ζ￦ￊ©§©±¦©¶￦‬‬
‫‪376‬‬
Chapter 36
Statement of Financial Position and Comprehensive Income
Question No. 9
(B)
ￇ§§³¹²¸·￦¶©§©­º¥¦°©Ζ￦‫ڻڵڴڶ‬￦Ϯ‫ڶڷ‬Ζ‫ڶܩڴڴڸ‬Ζ‫ڴڴڹ‬ϯ￦
ￒ©··Ό￦ￇ°°³»¥²§©￦ª³¶￦¦¥¨￦¨©¦¸·￦Ϯ‫ڶڷ‬Ζ‫ڶܩڴڴڸ‬Ζ‫ڴڴڹ‬ϯ￦Є￦‫ܫڶ‬￦
ￔ©¸￦¶©¥°­¾¥¦°©￦º¥°¹©￦
Question No. 10
(B)
￙¥°©·￦‫ڼڵڴڶ‬￦
ￒ©··Ό￦￉³·¸￦³ª￦·¥°©·￦
ￍ¶³··￦ￖ¶³ª­¸￦
ￒ©··Ό￦ￕ´©¶¥¸­²«￦©¼´©²·©·￦
ￇ¨¨Ό￦ￕ¸¬©¶￦­²§³±©￦
ￔ©¸￦­²§³±©￦
‫ڸڷ‬Ζ‫ڴڴڽ‬￦
‫ڼڽں‬￦
‫ڸڷ‬Ζ‫ڶڴڶ‬￦
‫ڶڶڸ‬Ζ‫ڴڴڸ‬￦
‫ڸڴڶ‬Ζ‫ڴڴڻ‬￦
‫ڻڵڶ‬Ζ‫ڴڴڻ‬￦
‫ڸڽ‬Ζ‫ڸڼڹ‬￦
‫ڴڴڵڵ‬￦
‫ڸڶڵ‬Ζ‫ںڵڶ‬￦
￦
SUMMARY OF ANSWERS:
1. C
2. C
3. D
6. A
7. C
8. B
￦
￦
PROBLEM 36-12
4.
9.
A
B
5.
10.
C
B
￦
Question No. 1
ￛ²¥¨®¹·¸©¨￦·¥°©·￦
ￒ©··Ό￦ￇ¨º¥²§©·￦
ￇ¨®¹·¸©¨￦￙¥°©·￦ ￦
(A)￦
￦
Question No. 2
￉¥¶¶½­²«￦º¥°¹©￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڸ؂ܫڴڻ‬Єϯ￦
ￒ©··Ό￦￘©§³º©¶¥¦°©￦¥±³¹²¸￦Ϯ¬­«¬©¶ϯ￦
ￏ±´¥­¶±©²¸￦°³··￦￦
(B)￦
Єª¹¸¹¶©￦º¥°¹©￦¥ª¸©¶￦‫ڸ‬￦´©¶­³¨·￦‫ܥ‬￦§¥¶¶½­²«￦º¥°¹©￦¥ª¸©¶￦‫ڸ‬￦´©¶­³¨·Κ￦
Question No. 3
￙¥°©·￦
ￇ¨¨Ό￦￦ ￏ²§¶©¥·©￦­²￦¶¥»￦±¥¸©¶­¥°·￦Ϯ‫ڹڻ‬Ζ‫ڴڴڼ‬￦ ￦‫ںڹ‬Ζ‫ڴڴڼ‬ϯ￦
￦
ￏ²§¶©¥·©￦­²￦ª­²­·¬©¨￦«³³¨·￦Ϯ‫ڴڷڵ‬Ζ‫ڴڴڻ‬￦ ￦‫ڹڴڵ‬Ζ‫ڴڴڼ‬ϯ￦
ￒ©··Ό￦￦ ￖ¹¶§¬¥·©￦³ª￦¶¥»￦±¥¸©¶­¥°·￦
￦
ￕ¸¬©¶￦©¼´©²·©·￦Ϯ·©©￦¦©°³»ϯ￦
￦
￝¥«©·￦¥²¨￦·¥°¥¶­©·￦Ϯ‫ڴڽڼ‬Ζ‫ڴڴڸ‬￦‫ܩ‬￦‫ڷڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦¨©º©°³´±©²¸￦§³·¸￦Ϯ‫ڼڸں‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڷ‬￦¼￦‫ڸ‬ϑ‫ڶڵ‬ϯ￦
￦
ￏ±´¥­¶±©²¸￦°³··￦
￦
ￊ©´¶©§­¥¸­³²￦σϮ‫ڻںڹ‬Ζ‫ڴڴڴ‬￦ ￦‫ڶڴڸ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڷ‬σ￦
￦
ￚ¥¼￦©¼´©²·©￦Ϯ‫ڶڹ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڹڷ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
ￔ©¸￦­²§³±©￦
￦
(A)￦
377
‫ڸ‬Ζ‫ڷڶڷ‬Ζ‫ڴڴں‬￦
‫ڶڷڵ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڵڽڵ‬Ζ‫ڴڴں‬￦
‫ڸڶ‬Ζ‫ڴڵڴ‬￦
‫ڷڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڵڴ‬￦
‫ڸ‬Ζ‫ڵڽڵ‬Ζ‫ڴڴں‬￦
‫ڽڵ‬Ζ‫ڴڴڴ‬￦
‫ڸڶ‬Ζ‫ڴڴڽ‬￦
Ϯ‫ڶ‬Ζ‫ںڹڴ‬Ζ‫ڴڴڹ‬ϯ￦
Ϯ‫ڶڶڹ‬Ζ‫ڴڴڵ‬ϯ￦
Ϯ‫ڷڶڽ‬Ζ‫ڴڴڸ‬ϯ￦
Ϯ‫ڶڻ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڵ‬Ζ‫ڴڵڴ‬ϯ￦
Ϯ‫ڽڸ‬Ζ‫ڴڴڹ‬ϯ￦
Ϯ‫ڻڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڷڹڹ‬Ζ‫ڴڽڽ‬￦
Chapter 36
Statement of Financial Position and Comprehensive Income
ￛ²¥¨®¹·¸©¨￦ￕ¸¬©¶￦ￋ¼´©²·©￦
‫ڽںڹ‬Ζ‫ڴڴڽ‬￦
ￇ¨¨Ό￦￦ ￘©²¸￦©¼´©²·©￦σ‫ڴڵ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬ϑ‫ڸ‬ϯЄЄσ￦
‫ڵڵ‬Ζ‫ڴڴڴ‬￦
￦
ￏ²§¶©¥·©￦­²￦¥§§¶¹©¨￦©¼´©²·©￦Ϯ‫ںڶ‬Ζ‫ڴڴڻ‬￦Ο￦￦‫ڻڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڽ‬Ζ‫ڴڴڻ‬￦
ￒ©··Ό￦ ￚ¥¼￦·©¸¸°©±©²¸￦
Ϯ‫ڹڷ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڷڷ‬Ζ‫ڴڴڹ‬ϯ￦
￦
ￏ²§¶©¥·©￦­²￦´¶©´¥­¨￦©¼´©²·©￦Ϯ‫ڹڸ‬Ζ‫ڴڴڴ‬￦ ￦‫ڵڵ‬Ζ‫ڴڴڹ‬ϯ￦
ￇ¨®¹·¸©¨￦ￕ¸¬©¶￦ￋ¼´©²·©￦
‫ڶڶڹ‬Ζ‫ڴڴڵ‬￦
ЄЄ￙­²§©￦ ¸¬©￦¨©´³·­¸￦ ­·￦ ²³²Ο¶©ª¹²¨¥¦°©Ζ￦¸¬­·￦ ­·￦ ¶©§³«²­¾©¨￦¥·￦¥¨¨­¸­³²¥°￦ ©¼´©²·©￦
³º©¶￦¸¬©￦°©¥·©￦¸©¶±Κ￦
Questions No. 4 to No. 7
Current assets:
￦￦￉¥·¬￦­²￦¦¥²¯￦Ϯ‫ڵڸ‬Ζ‫ڴڹڼ‬￦ ￦‫ڷڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦ￚ¶¥¨©￦¶©§©­º¥¦°©·￦¥²¨￦³¸¬©¶￦¶©§©­º¥¦°©·￦
￦￦￘¥»￦±¥¸©¶­¥°·￦
￦￦ￌ­²­·¬©¨￦«³³¨·￦
￦￦ￖ¶©´¥­¨￦©¼´©²·©￦
￦
Non-current assets:
￦￦ￏ²¸¥²«­¦°©￦¥··©¸￦Ϯ‫ڼڸں‬Ζ‫ڴڴڴ‬￦ ￦‫ڶڻ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦ￖ°¥²¸￦Ϯ‫ڻںڹ‬Ζ‫ڴڴڴ‬￦ ￦‫ڶڴڸ‬Ζ‫ڴڴڴ‬￦ ￦‫ڽڸ‬Ζ‫ڴڴڹ‬￦ ￦‫ڵ‬Ζ‫ڴڵڴ‬ϯ￦
￦￦ￒ©¥·©￦¨©´³·­¸￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬￦ ￦‫ڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￚ³¸¥°￦¥··©¸·￦
￦
Current liabilities:
￦￦ￚ¶¥¨©￦¥²¨￦³¸¬©¶￦´¥½¥¦°©·￦
￦￦ￏ²§³±©￦¸¥¼￦´¥½¥¦°©￦
￦￦ￇ¨º¥²§©·￦ª¶³±￦§¹·¸³±©¶·￦
￦￦ￇ§§¶¹©¨￦´¹¶§¬¥·©·￦
￦
Non-current liabilities:
￦￦ￔ³²©￦
ￚ³¸¥°￦°­¥¦­°­¸­©·￦
￦
Equity:
￦￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦
￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ‫ڷڹڹ‬Ζ‫ڴڽڽ‬￦ ￦‫ڵ‬Ζ‫ڴڹڻ‬￦¨©ª­§­¸￦ ￦
‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
ￚ³¸¥°￦°­¥¦­°­¸­©·￦¥²¨￦
SUMMARY OF ANSWERS:
1. A
2. B
3. A
4.
B
5.
378
￦
￦
‫ڼ‬Ζ‫ڴڹڼ‬￦
￦
‫ڹڸڶ‬Ζ‫ڴڴڼ‬￦
￦
‫ڹڻ‬Ζ‫ڴڴڼ‬￦
￦
‫ڴڷڵ‬Ζ‫ڴڴڻ‬￦
￦
‫ڹڸ‬Ζ‫ڴڴڴ‬￦
506,150
￦
4. (B)
￦
￦
‫ںڻڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڸڵڵ‬Ζ‫ڴڽڸ‬￦
￦
‫ڷ‬Ζ‫ڴڴڴ‬￦
‫ڷڽں‬Ζ‫ڴڽڸ‬￦
5. (Cϯ￦ 1,199,640
￦
￦
￦
￦
‫ںڹڵ‬Ζ‫ڴڴڻ‬￦
￦
‫ڶڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ڶڷڵ‬Ζ‫ڴڴڴ‬￦
￦
‫ںڶ‬Ζ‫ڴڴڻ‬￦
367,400
￦
6. (C)
￦
￦
Ο￦
Ο￦
￦
‫ڻںڷ‬Ζ‫ڴڴڸ‬￦
￦
￦
￦
￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
￦
7. (A)
‫ڶڷڹ‬Ζ‫ڴڸڶ‬￦
832,240
￦ 1,199,640￦
C
6.
C
7.
A
‫‪Statement of Financial Position and Comprehensive Income‬‬
‫‪Chapter 36‬‬
‫‪PROBLEM 36-13‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪2018‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڴڶڶ‪￦‬‬
‫‪2017‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڹڽڵ‪￦‬‬
‫‪ϯ￦‬ڴڴڶ‪Ζ‬ڶ‪￦￦￦￦Ϯ‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڽڵ‪￦￦Ϯ‬‬
‫‪￦￦‬ڴڴڴ‪Ζ‬ڸ‪￦￦￦￦￦‬‬
‫‪ϯ￦‬ڴڴڵ‪Ζ‬ں‪￦￦￦￦Ϯ‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڵ‪Ζ‬ڵ‪￦￦￦￦Ϯ‬‬
‫‪￦￦‬ڴڴڹ‪Ζ‬ڶ‪￦￦￦￦￦‬‬
‫‪ϯ￦‬ڴڴڽ‪￦￦￦￦￦￦Ϯ‬‬
‫‪￦￦‬ڴڴڶ‪Ζ‬ڻڽڵ‪￦‬‬
‫)‪2. (B‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷ‪￦￦￦￦￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڸ‪￦￦￦￦Ϯ‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڽ‪Ζ‬ڴڵ‪￦￦￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڵ‪￦￦￦￦￦￦‬‬
‫‪￦‬ڴڴڻ‪Ζ‬ںڴڶ‪￦‬‬
‫)‪1. (B‬‬
‫‪Question Nos. 1 and 2‬‬
‫‪ￛ²¥¨®¹·¸©¨￦²©¸￦­²§³±©￦‬‬
‫‪￦ϯΟ￦‬ܫڴڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڶڽڷ‪ϯ￦ ￈ￊ￦©¼´©²·©￦¹²¨©¶Ζ￦ￔￏ￦³º©¶￦Ϯ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڻڷ‬
‫‪ϯ￦¥²¨￦‬ڴڴڴ‪Ζ‬ڼڻ‪Ο‬ڴڴڴ‪Ζ‬ڵڼ‪ϯ￦ ￛ²¶©¥°Κ￦ￍ¥­²￦Ϯￒ³··ϯ￦Ϯ‬ڶ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڵڼ‪Ο‬ڴڴڴ‪Ζ‬ڶں‪Ϯ‬‬
‫‪ϯ￦ ￋￏ￦³º©¶·¸¥¸©¨Ζ￦ￔￏ￦³º©¶￦‬ڷ‬
‫‪￦‬‬
‫‪ￋￏ￦³º©¶·¸¥¸©¨Ζ￦ￔￏ￦³º©¶￦‬‬
‫‪ϯ￦ Єￋ¼´©²·©￦³º©¶Ζ￦ￔￏ￦¹²¨©¶￦‬ڸ‬
‫‪￦‬‬
‫‪ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦¹²¨©¶Ζ￦ￔￏ￦³º©¶￦‬‬
‫‪ϯ￦ ЄЄￍ¥­²￦³²￦·¥°©￦¹²¨©¶Ζ￦ￔￏ￦¹²¨©¶￦‬ڹ‬
‫‪ϯ￦ ￋ¼´Κ￦ￕº©¶￦‬ں‬
‫‪ￇ¨®¹·¸©¨￦²©¸￦­²§³±©￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڵ‪Ο‬ڴڴڴ‪Ζ‬ڶڵܥڴڵ‪ϯϑ‬ڴڴڴ‪Ζ‬ڵ‪Ο‬ڴڴڴ‪Ζ‬ڶڵ‪￦·¬³¹°¨￦¦©￦Ϯ‬ڴڴڴ‪Ζ‬ڶڵ‪ЄϮￋ¼´©²·©·￦¶©§³¶¨©¨￦ￖ‬‬
‫‪ЄЄￔ©¸￦￙©°°­²«￦ￖ¶­§©￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڶ‬
‫‪ￒ©··￦§¥¶¶½­²«￦¥±³¹²¸￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦￦￉³·¸￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڵ‬
‫‪￦‬‬
‫‪￦￦ￒ©··￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڻڵ‬
‫‪￦‬ڴ‬
‫‪ￍ¥­²￦³²￦·¥°©￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڹ‪Ζ‬ڶ‬
‫‪￦‬‬
‫‪Question No. 3￦‬‬
‫‪￉¥·¬￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶڼ‪￦￦￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڼڵ‪Ο‬ڴڴڴ‪Ζ‬ںڽڶ‪ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڻڶ‪￦‬‬
‫‪ￚ¶¥¨­²«￦·©§¹¶­¸­©·￦¥¸￦ￌ¥­¶￦º¥°¹©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڵڼ‪￦￦￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڸ‪Ο‬ڴڴڴ‪Ζ‬ڶڴڶ‪ￓ©¶§¬¥²¨­·©￦­²º©²¸³¶½￦Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڼڽڵ‪￦‬‬
‫‪ϯ￦‬ڴڴڽ‪￦Ο￦‬ڴڴڻ‪Ζ‬ڶ‪ￖ¶©´¥­¨￦­²·¹¶¥²§©￦Ϯ‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڵ‪￦￦￦￦‬‬
‫‪ￚ³¸¥°￦§¹¶¶©²¸￦¥··©¸·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪(D)￦‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڴڸں‪￦‬‬
‫‪￦‬‬
‫‪Question No. 4￦‬‬
‫‪￉¥·¬￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڷںڵ‬
‫‪ϯ￦‬ܫڴڽ‪￦¼￦‬ڴڴڴ‪Ζ‬ڶڽڷ‪ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦Ϯ‬‬
‫‪￦‬ڴڴڼ‪Ζ‬ڶڹڷ‬
‫‪ￚ¶¥¨­²«￦·©§¹¶­¸­©·￦¥¸￦ￌ¥­¶￦º¥°¹©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڶں‬
‫‪ϯ￦‬ڴڴڵ‪Ζ‬ں‪Ο‬ڴڴڴ‪Ζ‬ڻڴڶ‪ￓ©¶§¬¥²¨­·©￦­²º©²¸³¶½￦Ϯ‬‬
‫‪￦‬ڴڴڽ‪Ζ‬ڴڴڶ‬
‫‪ￖ¶©´¥­¨￦­²·¹¶¥²§©￦‬‬
‫‪￦‬ڴڴڽ‬
‫‪ￚ³¸¥°￦§¹¶¶©²¸￦¥··©¸·￦‬‬
‫‪￦‬ڴڴں‪Ζ‬ڽڻڻ‬
‫‪ￖ¶³´©¶¸½Ζ￦´°¥²¸￦¥²¨￦©µ¹­´±©²¸￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڻڵ‪Ο‬ڴڴڴ‪Ζ‬ڶڵܩڴڴڹ‪Ζ‬ڽںڵ‪Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڸںڵ‬
‫‪ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨Κ￦ￊ©´¶©§­¥¸­³²￦‬‬
‫‪￦‬‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڻڵ‪Ο‬ڴڴڵ‪Ζ‬ڵܩڴڴڵ‪Ζ‬ڵܩڴڴں‪Ζ‬ڵڶڵ‪Ϯ‬‬
‫‪￦‬ڴڴڷ‪Ζ‬ںڴڵ‬
‫‪ￔ©¸￦￈³³¯￦º¥°¹©￦‬‬
‫‪￦‬ڴڴڻ‪Ζ‬ڻڹ‬
‫‪ￚ³¸¥°￦ￇ··©¸·￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦‬‬
‫‪(B)￦‬‬
‫‪￦‬ڴڴڷ‪Ζ‬ڻڷڼ‬
‫‪￦‬‬
‫‪379‬‬
Chapter 36
Statement of Financial Position and Comprehensive Income
Question No. 5￦
￙¬¥¶©￦§¥´­¸¥°￦Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬￦¼￦ￖ‫ڴڵ‬ϯ￦
￙¬¥¶©￦´¶©±­¹±￦￦
￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ‫ںڴڶ‬Ζ‫ڻڽڵܩڴڴڻ‬Ζ‫ܩڴڴڶ‬Є‫ڶڹ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ¨®¹·¸©¨￦￙¬¥¶©¬³°¨©¶·‫ك‬￦©µ¹­¸½￦ ￦
(A)￦
ЄϮ‫ڻڸڶ‬Ζ‫ڴڴڴ‬Ο‫ڹڽڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڴڴڴ‬￦
‫ڹڹڸ‬Ζ‫ڴڴڽ‬￦
‫ڹڵڻ‬Ζ‫ڴڴڽ‬￦
￦
SUMMARY OF ANSWERS:
1. B
2. B
3. C
4.
B
5.
A
￦
￦
PROBLEM 36-14
￦
Question No. 1
ￛ²¥¨®¹·¸©¨￦·¥°©·￦
ￒ©··Ό￦￙¥°©￦»­¸¬￦¥￦¶©´¹¶§¬¥·©￦¥«¶©©±©²¸￦Ϯ·©°°­²«￦´¶­§©ϯ￦
ￇ¨®¹·¸©¨￦￙¥°©·￦ ￦
(B)￦
‫ڴڹڹ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦
￦
Note:￦ ￚ¬©￦ ¸¶¥²·¥§¸­³²￦ ·¬³¹°¨￦ ¦©￦ ¶©´³¶¸©¨￦ ¥·￦ ¥￦ ª­²¥²§­²«￦ ¥¶¶¥²«©±©²¸Ζ￦ ¶¥¸¬©¶￦
¸¬¥²￦ ·¥°©Κ￦ￎ©²§©Ζ￦ ¸¬©￦§³±´¥²½￦ »­°°￦­²·¸©¥¨￦¶©´³¶¸￦ ¥￦°­¥¦­°­¸½￦ ¥²¨￦­²¸©¶©·¸Κ￦ￇ°·³Ζ￦
¸¬©￦§³·¸￦·¬³¹°¨￦¦©￦­²§°¹¨©¨￦¥·￦´¥¶¸￦³ª￦­²º©²¸³¶½Κ￦
￦
Question No. 2
ￛ²¥¨®¹·¸©¨￦§³·¸￦³ª￦·¥°©·￦
‫ڵڵڸ‬Ζ‫ڴڴڹ‬￦
ￒ©··Ό￦ ￙¥°©￦»­¸¬￦¥￦¶©´¹¶§¬¥·©￦¥«¶©©±©²¸￦Ϯ§³·¸ϯ￦
Ϯ‫ڻ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ¨¨Ό￦ ￊ©´¶©§­¥¸­³²￦³²￦ￖ°¥²¸￦Ϯ·©©￦¦©°³»ϯ￦
‫ڷڵ‬Ζ‫ڴڴں‬￦
￦
ￊ©´¶©§­¥¸­³²￦³²￦￈¹­°¨­²«￦Ϯ‫ڹڷ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڸڵ‬ϯ￦
‫ڶ‬Ζ‫ڴڴڹ‬￦
ￇ¨®¹·¸©¨￦§³·¸￦³ª￦·¥°©·￦ (D)￦
‫ڴڶڸ‬Ζ‫ڴڴں‬￦
Depreciation of plant asset is computed as follows:
ￖ°¥²¸￦¥··©¸￦§°¥··­ª­©¨￦¥·￦¬©°¨￦ª³¶￦·¥°©￦σϮ‫ڽ‬Ζ‫ڴڴڴ‬￦ ￦‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڶ‬￦¼￦
‫ں‬ϑ‫ڶڵ‬σ￦
￘©±¥­²­²«￦´°¥²¸￦¥··©¸￦σϮ‫ڴڻ‬Ζ‫ڴڴڴ‬￦ ￦‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦¼￦‫ܫڴڶ‬σ￦
ￚ³¸¥°￦´°¥²¸￦¥··©¸￦¨©´¶©§­¥¸­³²￦
Non-current asset held for sale:
ￌ¥­¶￦º¥°¹©￦°©··￦§³·¸￦¸³￦·©°°￦
￉¥¶¶½­²«￦º¥°¹©￦¨¥¸©￦³ª￦§°¥··­ª­§¥¸­³²￦Ϯ‫ڸ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڴڸ‬ϯ￦
ￏ²­¸­¥°￦§¥¶¶½­²«￦¥±³¹²¸￦Ο￦LOWER￦
Question No. 3
￙¥°©·￦
ￒ©··Ό￦￉³·¸￦³ª￦·¥°©·￦
ￍ¶³··￦´¶³ª­¸￦
ￒ©··Ό￦￦ ￊ­·¸¶­¦¹¸­³²￦§³·¸￦
￦
ￇ¨±­²­·¸¶¥¸­º©￦©¼´©²·©·￦
￦
ￏ²¸©¶©·¸￦σϮ‫ڴڴڻ‬￦‫ܩ‬￦Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڴڵ‬￦¼￦‫ں‬ϑ‫ڶڵ‬Єϯσ￦
380
‫ڴڴڸ‬￦
‫ڷڵ‬Ζ‫ڴڴڶ‬￦
‫ڷڵ‬Ζ‫ڴڴں‬￦
‫ڸ‬Ζ‫ڴڴڶ‬￦
‫ڷ‬Ζ‫ڴڴں‬￦
‫ڷ‬Ζ‫ڴڴں‬￦
‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڸ‬Ζ‫ڴڴں‬￦
‫ڽڵڵ‬Ζ‫ڴڴڸ‬￦
Ϯ‫ڵڶ‬Ζ‫ڴڴڹ‬ϯ￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڽ‬ϯ￦
Ϯ‫ڵ‬Ζ‫ڴڴڶ‬ϯ￦
Chapter 36
Statement of Financial Position and Comprehensive Income
￦
ￖ¶³º­·­³²￦ª³¶￦¦³²¹·￦Ϯ‫ڴڸڹ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڵ‬ϯ￦
￦
ￚ¥¼￦©¼´©²·©￦Ϯ­²§¶©¥·©￦­²￦ￊￚￒ￦¥²¨￦￉ￚￒϯ￦ ￦Ϯ‫ڻڶ‬Ζ‫ڴڴڶ‬￦‫ܩ‬￦‫ڽ‬Ζ‫ڴڴڸ‬￦
￦
￦ ￦‫ڵ‬Ζ‫ڴڴڶ‬￦ ￦‫ں‬Ζ‫ڴڴڶ‬ϯ￦
ￔ©¸￦­²§³±©￦
￦
(A)￦
Ϯ‫ڹ‬Ζ‫ڴڴڸ‬ϯ￦
Ϯ‫ڽڶ‬Ζ‫ڴڴڶ‬ϯ￦
‫ڵڷ‬Ζ‫ڴڴڶ‬￦
￦
Question No. 4
ￔ©¸￦­²§³±©￦
ￇ¨¨Ό￦￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦Ϯ·©©￦§³±´¹¸¥¸­³²￦¦©°³»ϯ￦
ￚ³¸¥°￦§³±´¶©¬©²·­º©￦­²§³±©￦
(B)￦
￦
Land:
￦￦ￇ´´¶¥­·©¨￦º¥°¹©￦
￦￦￉¥¶¶½­²«￦¥±³¹²¸￦
￦
‫ڵڷ‬Ζ‫ڴڴڶ‬￦
‫ڻ‬Ζ‫ڴڴڴ‬￦
‫ڼڷ‬Ζ‫ڴڴڶ‬￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
￦
Building:
￦￦ￇ´´¶¥­·©¨￦º¥°¹©￦
￦￦ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬￦ ￦‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
ￚ³¸¥°￦¶©º¥°¹¥¸­³²￦·¹¶´°¹·￦
￦
Questions No. 4 to No. 9
Current assets:
￦￦ￚ¶¥¨©￦¶©§©­º¥¦°©·￦
￦￦ￏ²º©²¸³¶½￦Ϯ‫ڷڸ‬Ζ‫ڴڴڻ‬￦‫ܩ‬￦‫ڻ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦ￔ³²Ο§¹¶¶©²¸￦¥··©¸￦¬©°¨￦ª³¶￦·¥°©￦
￦
Non-current assets:
￦￦ￒ¥²¨￦
￦￦￈¹­°¨­²«￦Ϯ‫ڹڷ‬Ζ‫ڴڴڴ‬￦ ￦‫ڶ‬Ζ‫ڴڴڹ‬ϯ￦
￦￦ￖ°¥²¸￦Ϯ‫ںں‬Ζ‫ڴڴڴ‬￦ ￦‫ڷڵ‬Ζ‫ڴڴڶ‬ϯ￦
ￚ³¸¥°￦¥··©¸·￦
￦
￦
‫ڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
‫ڻ‬Ζ‫ڴڴڴ‬￦
￦
‫ڶڸ‬Ζ‫ڴڴڶ‬￦
‫ڴڹ‬Ζ‫ڴڴڻ‬￦
‫ڷ‬Ζ‫ڴڴں‬￦
￦
￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڷ‬Ζ‫ڴڴڹ‬￦
‫ڶڹ‬Ζ‫ڴڴڼ‬￦
￦
￦
￦
￦
￦
Current liabilities:
￦￦ￚ¶¥¨©￦´¥½¥¦°©·￦
￦￦￈¥²¯￦³º©¶¨¶¥ª¸￦
￦￦￉¹¶¶©²¸￦¸¥¼￦°­¥¦­°­¸½￦
￦￦ￖ¶³º­·­³²￦ ￦¦³²¹·￦
￦
Non-current liabilities:
￦￦ￊ©ª©¶¶©¨￦¸¥¼￦°­¥¦­°­¸½￦
￦￦￈¥²¯￦°³¥²￦
￦￦ￏ²¸©¶©·¸￦´¥½¥¦°©￦
ￚ³¸¥°￦°­¥¦­°­¸­©·￦
￦
‫ڶ‬Ζ‫ڴڴڴ‬￦
96,500
5. (D)
￦
￦
6. (Cϯ￦
97,300
‫ڷڽڵ‬Ζ‫ڴڴڼ‬￦
￦
￦
‫ڹڷ‬Ζ‫ڴڴڵ‬￦
‫ں‬Ζ‫ڴڴڼ‬￦
‫ڻڶ‬Ζ‫ڴڴڶ‬￦
‫ڹ‬Ζ‫ڴڴڸ‬￦
￦
￦
‫ڽ‬Ζ‫ڴڴڸ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬￦
￦
￦
￦
￦
￦
￦
Ο￦
8. (D)￦
19,900
‫ڸڽ‬Ζ‫ڴڴڸ‬￦
￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڻ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
74,500
7. (C)
￦
Equity:
￦￦ￋµ¹­¸½￦·¬¥¶©·￦
￦￦￙¬¥¶©￦´¶©±­¹±￦
￦￦￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦
381
Chapter 36
Statement of Financial Position and Comprehensive Income
￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦Ϯ‫ڵڵ‬Ζ‫ڴڴڶ‬￦‫ܩ‬￦‫ڵڷ‬Ζ‫ڴڴڶ‬￦ ￦‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
Question No. 10
ￔ©¸￦­²§³±©￦
ￊ­º­¨©¨￦¦½Ό￦￝©­«¬¸©¨￦¥º©¶¥«©￦·¬¥¶©·￦Ϯ·©©￦¦©°³»ϯ￦
ￋ¥¶²­²«·￦´©¶￦·¬¥¶©￦
￦
(A)￦
9. (B)
‫ڶڶ‬Ζ‫ڴڴڸ‬￦
99,400
￦ 1,199,640￦
‫ڵڷ‬Ζ‫ڴڴڶ‬￦
‫ںڽ‬Ζ‫ڽڷڻ‬￦
‫ڹڶڶڷ‬￦
￦
ￇ´¶­°￦‫ڵ‬￦¸³￦￐¹°½￦‫ڵ‬￦Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬Є￦¼￦2 / 1.84**￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦
￐¹°½￦‫ڵ‬￦¸³￦ￓ¥¶§¬￦‫ڵڷ‬￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦
￝©­«¬¸©¨￦¥º©¶¥«©￦²¹±¦©¶￦³ª￦·¬¥¶©·￦
‫ڵڶ‬Ζ‫ڽڷڻ‬￦
‫ڹڻ‬Ζ‫ڴڴڴ‬￦
‫ںڽ‬Ζ‫ڽڷڻ‬￦
￦
*The number of shares before the exercise of the rights may be computed
**Adjustment factor.
￦
ￜ¥°¹©￦³ª￦³²©￦¶­«¬¸￦ ‫ܥ‬￦
ￌ¥­¶￦º¥°¹©￦´©¶￦·¬¥¶©￦ ￦¶­«¬¸￦³²￦minus￦©¼©¶§­·©￦´¶­§©￦
ￔ¹±¦©¶￦³ª￦¶­«¬¸·￦¸³￦´¹¶§¬¥·©￦³²©￦·¬¥¶©￦plus￦‫ڵ‬￦
￦
ￜ¥°¹©￦³ª￦³²©￦¶­«¬¸￦ ‫ܥ‬￦
￦
‫ܥ‬
Ο￦￦
￦
‫ڸ‬￦‫ܩ‬￦‫ڵ‬
￦
￦
ￌ¥­¶￦º¥°¹©￦´©¶￦·¬¥¶©￦ ￦¶­«¬¸￦³²￦
ￒ©··Ό￦ￚ¬©³¶©¸­§¥°￦º¥°¹©￦³ª￦³²©￦¶­«¬¸￦
ￚ¬©³¶©¸­§¥°￦©¼Ο¶­«¬¸·￦ª¥­¶￦º¥°¹©￦´©¶￦·¬¥¶©￦
￦
￦￦
￦ ￦￦￦￦￦Κ‫ںڵ‬￦ ￦
￦
￦
￦
SUMMARY OF ANSWERS:
1. B
2. D
3. A
6. C
7. C
8. D
￦
￦
PROBLEM 36-15
4.
9.
B
B
5.
10.
D
A
￦
Question No. 1
ￏ²º©²¸³¶­©·￦¥¸￦‫ڴڷ‬￦￙©´¸©±¦©¶￦‫ڻڵڴڶ‬￦
ￇ¨¨Ό￦ￖ¹¶§¬¥·©·￦￦
ￒ©··Ό￦ￏ²º©²¸³¶­©·￦¥¸￦‫ڴڷ‬￦￙©´¸©±¦©¶￦‫ڼڵڴڶ‬￦
ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦ ￦´°¥²¸￦¥²¨￦±¥§¬­²©¶½￦Ϯ·©©￦¦©°³»ϯ￦
ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦ ￦±¥§¬­²©￦§°¥··­ª­©¨￦¥·￦¬©°¨￦ª³¶￦·¥°©￦Ϯ‫ڼ‬Ζ‫ڴڴڶ‬￦¼￦
‫ܫڴڶ‬￦¼￦‫ں‬ϑ‫ڶڵ‬ϯ￦
ￇ¨¨Ό￦ￏ±´¥­¶±©²¸￦°³··￦ ￦²³²§¹¶¶©²¸￦¥··©¸￦¬©°¨￦ª³¶￦·¥°©￦σϮ‫ڼ‬Ζ‫ڴڴڶ‬￦ ￦
‫ڴڶڼ‬ϯ￦ ￦‫ں‬Ζ‫ڴڴڹ‬σ￦
ￇ¨®¹·¸©¨￦￉³·¸￦³ª￦￙¥°©·￦ ￦
(B)￦
‫ڵڷ‬Ζ‫ڴڴڼ‬￦
‫ڸڸڷ‬Ζ‫ڴڴڴ‬￦
‫ڻڶ‬Ζ‫ڴڴڷ‬￦
‫ںڸ‬Ζ‫ڹڼڸ‬￦
‫ڴڶڼ‬￦
‫ڴڼڼ‬￦
‫ںڽڷ‬Ζ‫ڹڼں‬￦
￦
Plant and Machinery
￉³·¸￦ ￦¦¥°¥²§©￦ª³¶»¥¶¨￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦ ￦¦¥°¥²§©￦ª³¶»¥¶¨￦
382
‫ڹڼڷ‬Ζ‫ڴڴڴ‬￦
‫ڸڸڵ‬Ζ‫ڹڻڷ‬￦
Chapter 36
Statement of Financial Position and Comprehensive Income
ￒ©··Ό￦ￎ©°¨￦ª³¶￦·¥°©￦¥··©¸￦ ￦§¥¶¶½­²«￦¥±³¹²¸￦
￈¥°¥²§©￦
ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦¨¹¶­²«￦¸¬©￦½©¥¶￦Ϯ‫ڶڷڶ‬Ζ‫ڹڶڸ‬￦¼￦‫ܫڴڶ‬ϯ￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦½©¥¶￦©²¨￦
￦
Question No. 2
ￚ¶­¥°￦¦¥°¥²§©￦
ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦ ￦ￖ¶³´©¶¸½￦Ϯ‫ڸڵ‬Ζ‫ڴڴڹ‬￦‫ܩ‬￦‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦Ο￦·©©￦¦©°³»￦
ￇ¨¨Ό￦ￊ³»²»¥¶¨￦ￜ¥°¹¥¸­³²￦Ϯ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦ ￦‫ںڹڸ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ¨®¹·¸©¨￦ￇ¨±­²￦ￋ¼´©²·©￦￦
(C)￦
‫ڼ‬Ζ‫ڴڴڶ‬￦
‫ڶڷڶ‬Ζ‫ڹڶڸ‬￦
‫ںڸ‬Ζ‫ڹڼڸ‬￦
‫ڹڼڵ‬Ζ‫ڴڸڽ‬￦
‫ںڵڶ‬Ζ‫ڴڴڶ‬￦
‫ڸڷ‬Ζ‫ڴڴڹ‬￦
‫ڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڸڻڶ‬Ζ‫ڴڴڻ‬￦
￦
Property Valuations
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￕ§¸³¦©¶￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦
ￜ¥°¹¥¸­³²￦ ￦ￕ§¸³¦©¶￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦
￘©º¥°¹¥¸­³²￦Ϯ«¥­²ϯϑ°³··￦
￦
ￜ¥°¹¥¸­³²￦ ￦ￕ§¸³¦©¶￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦
ￒ©··Ό￦ￊ©´¶©§­¥¸­³²￦Ϯￖ¶³´©¶¸½￦ￇΌ￦‫ڵڷ‬￦½©¥¶·Ή￦
ￖ¶³´©¶¸½￦￈Ό￦‫ڴڷ‬￦½©¥¶·ϯ￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￕ§¸³¦©¶￦‫ڵ‬Ζ￦‫ڼڵڴڶ‬￦
￦
Question No. 3
ￚ¶­¥°￦¦¥°¥²§©￦
ￇ¨¨Ό￦ￖ¶³º­·­³²￦§¬¥¶«©￦Ϯ·©©￦¦©°³»ϯ￦
ￇ¨¨Ό￦ￒ©¥·©￦©¼´©²·©￦Ϯ·©©￦¦©°³»ϯ￦
ￇ¨®¹·¸©¨￦ￕ¸¬©¶￦ￕ´©¶¥¸­²«￦￉³·¸·￦ (C)￦
ￖ¶³´©¶¸½￦ￇ￦ ￖ¶³´©¶¸½￦￈￦
‫ڶڻڷ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڼڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڽڸڸ‬Ζ‫ڴڴڹ‬ϯ￦ Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڻڻ‬Ζ‫ڴڴڹ‬ϯ￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڽڸڸ‬Ζ‫ڴڴڹ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
Ϯ‫ڸڵ‬Ζ‫ڴڴڹ‬ϯ￦
Ϯ‫ڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڹڷڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڹ‬Ζ‫ڴڴڴ‬￦
‫ںڼ‬Ζ‫ڴڴڽ‬￦
‫ڷڷ‬Ζ‫ڴڴں‬￦
‫ڻڶ‬Ζ‫ڴڴں‬￦
‫ڼڸڵ‬Ζ‫ڴڴڵ‬￦
￦
Provision Onerous Lease
￉¹¶¶©²¸￦°­¥¦­°­¸­©·￦σϮ‫ڷ‬Ζ‫ڴڴڴ‬￦ ￦‫ڶ‬Ζ‫ڴڴڷ‬ϯ￦¼￦‫ڶڵ‬σ￦
ￔ³²Ο§¹¶¶©²¸￦°­¥¦­°­¸­©·￦Ϯ‫ڼ‬Ζ‫ڴڴڴڸ‬￦¼￦‫ڷ‬￦½©¥¶·ϯ￦
ￚ³¸¥°￦
‫ڼ‬Ζ‫ڴڴڸ‬￦
‫ڹڶ‬Ζ‫ڴڴڶ‬￦
‫ڷڷ‬Ζ‫ڴڴں‬￦
￦
Operating Lease
ￚ³¸¥°￦ￖ¥½±©²¸·￦σϮ‫ڼڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڻ‬￦½©¥¶·ϯ￦‫ܩ‬￦Ϯ‫ںڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڼ‬￦½©¥¶·ϯσ￦
ￊ­º­¨©¨￦¦½Ό￦￦
ￕ´©¶¥¸­²«￦°©¥·©￦©¼´©²·©￦´©¶￦½©¥¶￦
￦
Question No. 4
￘©º©²¹©￦
ￒ©··Ό￦￉³·¸￦³ª￦·¥°©·￦
ￍ¶³··￦´¶³ª­¸￦
ￒ©··Ό￦￦ￇ¨±­²­·¸¶¥¸­º©￦©¼´©²·©·￦( see No. 2)￦
￦
ￕ¸¬©¶￦³´©¶¥¸­²«￦§³·¸·￦(see No. 3)￦
ￖ¶³ª­¸￦¦©ª³¶©￦¸¥¼￦
ￒ©··Ό￦ￚ¥¼￦
ￖ¶³ª­¸￦¥ª¸©¶￦¸¥¼￦ ￦
(A)￦
383
‫ڸڵڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڵ‬￦½©¥¶·￦
‫ڻڶ‬Ζ‫ڴڴں‬￦
‫ڵ‬Ζ‫ڻڹڴ‬Ζ‫ڴڴڴ‬￦
‫ںڽڷ‬Ζ‫ڹڼں‬￦
‫ڴںں‬Ζ‫ڹڵڷ‬￦
‫ڸڻڶ‬Ζ‫ڴڴڻ‬￦
‫ڼڸڵ‬Ζ‫ڴڴڵ‬￦
‫ڻڷڶ‬Ζ‫ڹڵڹ‬￦
‫ںڹ‬Ζ‫ڴڴڴ‬￦
‫ڵڼڵ‬Ζ‫ڹڵڼ‬￦
Chapter 36
Statement of Financial Position and Comprehensive Income
Questions No. 4 to No. 8
Current assets:
￦￦ￏ²º©²¸³¶­©·￦
￦￦ￚ¶¥¨©￦¥²¨￦³¸¬©¶￦¶©§©­º¥¦°©·￦
￦￦￉¥·¬￦­²￦¦¥²¯￦
￦
ￔ³²Ο§¹¶¶©²¸￦¥··©¸￦¬©°¨￦ª³¶￦·¥°©￦
￦
Non-current assets:
￦￦ￖￖￋ￦Ϯ‫ڹڼڵ‬Ζ‫ڴڸڽ‬￦‫ܩ‬￦‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڹڷڸ‬Ζ‫ڴڴڴ‬￦‫ܩ‬￦‫ڴڼڹ‬Ζ‫ڴڴڴ‬ϯ￦
ￚ³¸¥°￦¥··©¸·￦
￦
‫ڻڶ‬Ζ‫ڴڴڷ‬￦
‫ڵں‬Ζ‫ڴڴڹ‬￦
‫ڹ‬Ζ‫ڴڴڵ‬￦
‫ڷڽ‬Ζ‫ڴڴڽ‬￦
‫ں‬Ζ‫ڴڴڹ‬￦
￦
￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڸڽ‬￦
6. (D)￦
￦
￦
Current liabilities:
￦￦ￚ¶¥¨©￦¥²¨￦³¸¬©¶￦´¥½¥¦°©·￦
￦￦ￏ²§³±©￦¸¥¼￦´¥½¥¦°©￦
￦￦ￖ¶³º­·­³²·￦
￦
Non-current liabilities:
￦￦ￒ©¥·©￦°­¥¦­°­¸½￦Ϯ‫ڻڶ‬Ζ‫ڴڴں‬￦ ￦‫ڼڵ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦ￖ¶³º­·­³²￦
ￚ³¸¥°￦°­¥¦­°­¸­©·￦
￦
￦
￦
100,400
5. (D)
￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڸڽ‬￦
‫ڵ‬Ζ‫ڵڴڻ‬Ζ‫ڴڸڷ‬￦
￦
￦
‫ڽڽڵ‬Ζ‫ڴڴڼ‬￦
‫ںڹ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬Ζ‫ڴڴڸ‬￦
￦
￦
‫ڽ‬Ζ‫ڴڴں‬￦
‫ڹڶ‬Ζ‫ڴڴڶ‬￦
￦
￦
￦
￦
264,200
7. (A)
￦
Ο￦
‫ڸڷ‬Ζ‫ڴڴڼ‬￦
‫ڽڽڶ‬Ζ‫ڴڴڴ‬￦
￦
Equity:
￦￦ￕ¶¨­²¥¶½￦·¬¥¶©￦§¥´­¸¥°￦
￦￦￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦
￦￦￘©¸¥­²©¨￦©¥¶²­²«·￦
￦
￦
‫ڶڻں‬Ζ‫ڴڴں‬￦
￦
‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦
8. (B)￦
‫ڸڽڹ‬Ζ‫ڴڸڻ‬￦ ‫ڵ‬Ζ‫ڶڴڸ‬Ζ‫ڴڸڷ‬￦
￦ 1,701,340￦
￦
￦
￈©«­²²­²«￦¦¥°¥²§©￦
ￚ³¸¥°￦ §³±´¶©¬©²·­º©￦ ­²§³±©￦ ª³¶￦ ¸¬©￦ ½©¥¶￦
Ϯ‫ڻڻ‬Ζ‫ڴڴڹ‬￦ ￦‫ںڹڸ‬Ζ‫ڴڴڴ‬ϯ￦
ￊ­º­¨©²¨￦³²￦³¶¨­²¥¶½￦·¬¥¶©·￦
ￖ­©§©±©¥°￦¶©¥°­¾¥¸­³²￦³ª￦¶©º¥°¹¥¸­³²￦·¹¶´°¹·￦
ￋ²¨­²«￦¦¥°¥²§©￦
SUMMARY OF ANSWERS:
1. A
2. C
3. D
￦
￦
4.
A
5.
384
D
Retained
Earnings
‫ںڻڹ‬Ζ‫ڹڻڼ‬￦
‫ڵڼڵ‬Ζ‫ڹڵڹ‬￦
Revaluation
Surplus
‫ڼڵڹ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڼڻڷ‬Ζ‫ڴڴڹ‬ϯ￦
Ϯ‫ڼںڵ‬Ζ‫ڴڹڵ‬ϯ￦
‫ڸ‬Ζ‫ڴڴڹ‬￦
‫ڸڽڹ‬Ζ‫ڴڸڻ‬￦
￦
Ϯ‫ڸ‬Ζ‫ڴڴڹ‬ϯ￦
‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦
6.
D
7.
A
8.
B
Chapter 36
Statement of Financial Position and Comprehensive Income
PROBLEM 36-16
￦
SUPPORTING COMPUTATIONS:
Cost of Sales:
ￛ²¥¨®¹·¸©¨￦¦¥°¥²§©￦
ￇ¨¨Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦°©¥·©¨￦´¶³´©¶¸½￦σ‫ںڷ‬Ζ‫ڴڴڴ‬￦ϑ￦Ϯ‫ڶڵ‬￦ ￦‫ڸ‬ϯσ￦
ￇ¨¨Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦°©¥·©¨￦´°¥²¸￦Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڹ‬ϯ￦
ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦³ª￦³¸¬©¶￦´°¥²¸￦¥²¨￦©µ¹­´±©²¸￦σϮ‫ڻڸ‬Ζ‫ڴڴڹ‬￦ ￦
‫ڷڷ‬Ζ‫ڴڴڹ‬ϯ￦¼￦‫ܫڴڶ‬σ￦
ￇ¨®¹·¸©¨￦￉³·¸￦³ª￦￙¥°©·￦
‫ڼڽڶ‬Ζ‫ڴڴڻ‬￦
‫ڸ‬Ζ‫ڴڴڹ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڼ‬￦
‫ڵڵڷ‬Ζ‫ڴڴڴ‬￦
￦
Leased Property:
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￇ´¶­°￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦Ϯ‫ڼڸ‬Ζ‫ڴڴڴ‬￦ ￦‫ںڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ¨¨Ό￦￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦Ϯ‫ںڷ‬Ζ‫ڴڴڴ‬￦ ￦‫ڶڷ‬Ζ‫ڴڴڴ‬ϯ￦
￘©º¥°¹©¨￦¥±³¹²¸￦ ￦ￇ´¶­°￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦Ϯ‫ںڷ‬Ζ‫ڴڴڴ‬￦ϑ￦¶©±¥­²­²«￦°­ª©￦‫ڼ‬￦½©¥¶·ϯ￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￓ¥¶§¬￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦
‫ڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬￦
‫ںڷ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڸ‬Ζ‫ڴڴڹ‬ϯ￦
‫ڵڵڷ‬Ζ‫ڴڴڴ‬￦
￦
Leased Liability:
Amortization Table:
Principal
Date
Payment
ￇ´¶­°￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦
￦
ￇ´¶­°￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦
‫ڶ‬Ζ‫ڴڴڴ‬￦
ￓ¥¶§¬￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
ￓ¥¶§¬￦‫ڵڷ‬Ζ￦‫ڽڵڴڶ‬￦
‫ں‬Ζ‫ڴڴڴ‬￦
Interest
Expense
Amortization
￦
Ο￦
‫ڶ‬Ζ‫ڴڴڷ‬￦
‫ڵ‬Ζ‫ڴڷڽ‬￦
￦
‫ڶ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڻ‬￦
‫ڸ‬Ζ‫ڴڻڴ‬￦
Present
value
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڷڶ‬Ζ‫ڴڴڴ‬￦
‫ڽڵ‬Ζ‫ڴڴڷ‬￦
‫ڹڵ‬Ζ‫ڴڷڶ‬￦
￦
Leased Plant:
ￌ¥­¶￦º¥°¹©￦ ￦ￇ´¶­°￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦
ￒ©··Ό￦ￇ±³¶¸­¾¥¸­³²￦Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬￦ϑ￦‫ڹ‬￦½©¥¶·ϯ￦
￉¥¶¶½­²«￦¥±³¹²¸￦ ￦ￓ¥¶§¬￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
Deferred Tax:
ￊ©ª©¶¶©¨￦¸¥¼￦°­¥¦­°­¸½￦ ￦ￓ¥¶§¬￦‫ڵڷ‬Ζ￦‫ڼڵڴڶ‬￦Ϯ‫ڶڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ܫڹڶ‬ϯ￦
ￊ©ª©¶¶©¨￦¸¥¼￦°­¥¦­°­¸½￦ ￦ￇ´¶­°￦‫ڵ‬Ζ￦‫ڻڵڴڶ‬￦
ￊ©§¶©¥·©￦­²￦¨©ª©¶¶©¨￦¸¥¼￦°­¥¦­°­¸½￦
Question No. 1
￘©º©²¹©￦
ￒ©··Ό￦￉³·¸￦³ª￦·¥°©·￦
ￍ¶³··￦´¶³ª­¸￦
ￒ©··Ό￦￦ ￊ­·¸¶­¦¹¸­³²￦§³·¸·￦
￦
ￇ¨±­²­·¸¶¥¸­º©￦©¼´©²·©￦Ϯ‫ںڶ‬Ζ‫ڴڴڽ‬￦‫ܩ‬￦‫ڷ‬Ζ‫ڴڴڴ‬￦ª¶¥¹¨ϯ￦
￦
ￌ­²¥²§©￦§³·¸￦Ϯ‫ڴڴڷ‬￦‫ܩ‬￦‫ڶ‬Ζ‫ڴڴڷ‬￦­²¸©¶©·¸￦­²￦¸¬©￦°©¥·©ϯ￦
ￒ³··￦¦©ª³¶©￦¸¥¼￦
ￏ²§³±©￦¸¥¼￦¦©²©ª­¸￦σϮ‫ڽ‬Ζ‫ڴڴں‬￦¼￦‫ܫڹڶ‬ϯ￦‫ܩ‬￦‫ڴڴڶ‬￦ ￦‫ڴڴڼ‬σ￦
ￒ³··￦¥ª¸©¶￦¸¥¼￦ ￦
￦
(D)￦
385
‫ڷ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڴڶ‬￦
‫ڴڴڶ‬￦
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڵڵڷ‬Ζ‫ڴڴڴ‬￦
‫ڽڷ‬Ζ‫ڴڴڴ‬￦
‫ںڵ‬Ζ‫ڴڴڵ‬￦
‫ڽڶ‬Ζ‫ڴڴڽ‬￦
‫ڶ‬Ζ‫ڴڴں‬￦
Ϯ‫ڽ‬Ζ‫ڴڴں‬ϯ￦
‫ڵ‬Ζ‫ڴڴڼ‬￦
Ϯ‫ڻ‬Ζ‫ڴڴڼ‬ϯ￦
Chapter 36
Statement of Financial Position and Comprehensive Income
Questions No. 2 to 5
Current assets:
￦￦ￏ²º©²¸³¶½￦
￦￦ￚ¶¥¨©￦¶©§©­º¥¦°©·￦Ϯ‫ڼڶ‬Ζ‫ڴڴڹ‬￦ ￦‫ڸ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦￉¹¶¶©²¸￦¸¥¼￦¶©ª¹²¨￦Ϯ‫ڽ‬Ζ‫ڴڴں‬￦¼￦‫ܫڹڶ‬ϯ￦
￦
‫ڹڶ‬Ζ‫ڴڴڶ‬￦
‫ڸڶ‬Ζ‫ڴڴڹ‬￦
‫ڶ‬Ζ‫ڴڴڸ‬￦
￦
￦
Non-current assets:
￦￦ￒ©¥·©¨￦´¶³´©¶¸½￦
￦￦ￒ©¥·©¨￦´°¥²¸￦Ϯ‫ڹڶ‬Ζ‫ڴڴڴ‬￦ ￦‫ڹ‬Ζ‫ڴڴڴ‬ϯ￦
￦￦ￕ»²©¨￦´°¥²¸￦Ϯ‫ڻڸ‬Ζ‫ڴڴڹ‬￦ ￦‫ڷڷ‬Ζ‫ڴڴڹ‬￦ ￦‫ڶ‬Ζ‫ڴڴڼ‬ϯ￦
ￚ³¸¥°￦¥··©¸·￦
52,100
￦
￦
‫ڵڷ‬Ζ‫ڴڴڹ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵڵ‬Ζ‫ڴڴڶ‬￦
￦
￦
￦
Current liabilities:
￦￦ￚ¶¥¨©￦´¥½¥¦°©·￦
￦￦￈¥²¯￦³º©¶¨¶¥ª¸￦
￦￦ￌ­²¥²§©￦°©¥·©￦°­¥¦­°­¸½￦ ￦§¹¶¶©²¸￦
￦
￦
￦
62,700
‫ڸڵڵ‬Ζ‫ڴڴڼ‬￦
￦
￦
‫ڻڶ‬Ζ‫ڴڴڷ‬￦
‫ڵ‬Ζ‫ڴڴڸ‬￦
‫ڸ‬Ζ‫ڴڻڴ‬￦
￦
￦
Non-current liabilities:
￦￦ￌ­²¥²§©￦°©¥·©￦°­¥¦­°­¸½￦ ￦²³²§¹¶¶©²¸￦
￦￦ￊ©ª©¶¶©¨￦¸¥¼￦°­¥¦­°­¸½￦
ￚ³¸¥°￦°­¥¦­°­¸­©·￦
￦
￦
￦
32,770
￦
￦
‫ڹڵ‬Ζ‫ڴڷڶ‬￦
‫ڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
Equity:
￦￦￙¬¥¶©￦§¥´­¸¥°￦
￦￦￘©·©¶º©·Ό￦
￦
￙¬¥¶©￦´¶©±­¹±￦
￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦
￦
￘©¸¥­²©¨￦©¥¶²­²«·￦
￦
￦
18,230
‫ڵڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
‫ڽ‬Ζ‫ڴڴڹ‬￦
‫ڷ‬Ζ‫ڴڴڹ‬￦
Ϯ‫ڷ‬Ζ‫ڴڴڶ‬ϯ￦
￦
￦
Statement of Changes in Equity:
Share
Capital
￈©«￦¦¥°￦
‫ڹڸ‬Ζ‫ڴڴڴ‬￦
ￖ¶­³¶￦´©¶­³¨￦¥¨®¹·¸±©²¸￦
￦ª¶¥¹¨￦
￦
￘©·¸¥¸©¨￦¦¥°¥²§©￦
￦
￘­«¬¸·￦­··¹©￦Ϯ·©©￦¦©°³»ϯ￦
‫ڽ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦°³··￦
￦
￘©º¥°¹¥¸­³²￦·¹¶´°¹·￦
￦
ￖ­©§©±©¥°￦ ¶©¥°­¾¥¸­³²￦ ³ª￦
￘ϑ￙￦
￦
Κ￦
ￋ²¨­²«￦¦¥°Κ￦
￦￦￦￦￦‫ڸڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
Share
Revaluation
Premium
Surplus
‫ڹ‬Ζ‫ڴڴڴ‬￦
Ο￦
￦
‫ڸڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
‫ڽ‬Ζ‫ڴڴڼ‬￦
‫ڷں‬Ζ‫ڴڴڼ‬￦
Retained
Earnings
‫ڹ‬Ζ‫ڴڴڵ‬￦
￦
￦
‫ڸ‬Ζ‫ڴڴڹ‬￦
￦
￦
￦
￦
￦
￦
‫ڸ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڸ‬Ζ‫ڴڴڵ‬￦
￦
Ϯ‫ڻ‬Ζ‫ڴڴڼ‬ϯ￦
￦
￦￦
Κ￦
￦￦￦￦￦￦￦‫ڽ‬Ζ‫ڴڴڹ‬￦
￦￦￦￦￦￦￦￦Ϯ‫ڴڴڹ‬ϯ￦
￦￦￦￦￦￦￦￦‫ڷ‬Ζ‫ڴڴڹ‬￦
￦￦￦￦￦￦￦￦￦￦‫ڴڴڹ‬￦
￦￦￦Ϯ‫ڷ‬Ζ‫ڴڴڶ‬ϯ￦
￦
ￚ¬©￦¶­«¬¸·￦­··¹©￦»¥·￦‫ڼڵ‬￦±­°°­³²￦·¬¥¶©·￦Ϯ‫ڹڸ‬Ζ‫ڴڴڴ‬ϑ‫ڴڹ‬￦§©²¸·￦©¥§¬￦¼￦‫ڵ‬ϑ‫ڹ‬ϯ￦¥¸￦‫ڹڻ‬￦§©²¸·￦
‫ܥ‬￦ ‫ڹ͛ڷڵ‬￦ ±­°°­³²Κ￦ ￚ¬­·￦ ©µ¹¥¸©·￦ ¸³￦ ¸¬©￦ ¦¥°¥²§©￦ ³²￦ ¸¬©￦ ·¹·´©²·©￦ ¥§§³¹²¸Κ￦ ￚ¬­·￦
·¬³¹°¨￦ ¦©￦ ¶©§³¶¨©¨￦ ¥·￦ ‫ڽ‬￦ ±­°°­³²￦ ©µ¹­¸½￦ ·¬¥¶©·￦ Ϯ‫ڼڵ‬Ζ‫ڴڴڴ‬￦ ¼￦ ‫ڴڹ‬￦ §©²¸·ϯ￦ ¥²¨￦ ‫ڸ‬Κ‫ڹ‬￦
±­°°­³²￦·¬¥¶©￦´¶©±­¹±￦Ϯ‫ڼڵ‬Ζ‫ڴڴڴ‬￦¼￦Ϯ‫ڹڻ‬￦§©²¸·￦ ￦‫ڴڹ‬￦§©²¸·ϯϯΚ￦
￦
386
Chapter 36
Statement of Financial Position and Comprehensive Income
ￚ¬©￦ ¨­·§³º©¶½￦ ³ª￦¸¬©￦ ª¶¥¹¨￦ ¶©´¶©·©²¸·￦¥²￦ ©¶¶³¶￦ ´¥¶¸￦ ³ª￦ »¬­§¬￦­·￦¥￦ ´¶­³¶￦ ´©¶­³¨￦
¥¨®¹·¸±©²¸￦Ϯ ‫ڵ‬￦±­°°­³²ϯ￦­²￦¥§§³¶¨¥²§©￦»­¸¬￦ￖￇ￙￦‫ڼ‬￦ￇ§§³¹²¸­²«￦´³°­§­©·Ζ￦§¬¥²«©·￦
­²￦¥§§³¹²¸­²«￦©·¸­±¥¸©·￦¥²¨￦©¶¶³¶·Κ￦
￦
Question No. 6
ￒ³··￦¥ª¸©¶￦¸¥¼￦
‫ڻ‬Ζ‫ڴڴڼ‬￦
ￊ­º­¨©¨￦¦½Ό￦￝©­«¬¸©¨￦¥º©¶¥«©￦·¬¥¶©·￦Ϯ·©©￦¦©°³»ϯ￦
‫ڽڽ‬Ζ‫ڴڴڴ‬￦
￦
ￒ³··￦´©¶￦·¬¥¶©￦￦ ￦
￦
(B)￦
￦
ￇ´¶­°￦‫ڵ‬￦¸³￦ￊ©§©±¦©¶￦‫ڵڷ‬￦Ϯ‫ڴڽ‬Ζ‫ڴڴڴ‬￦¼￦1.20 / 1.125*￦¼￦‫ڽ‬ϑ‫ڶڵ‬ϯ￦
￐¥²¹¥¶½￦‫ڵ‬￦¸³￦ￓ¥¶§¬￦‫ڵڷ‬￦Ϯ‫ڼڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬ϑ‫ڶڵ‬ϯ￦
￝©­«¬¸©¨￦¥º©¶¥«©￦²¹±¦©¶￦³ª￦·¬¥¶©·￦
‫ڶڻ‬Ζ‫ڴڴڴ‬￦
‫ڻڶ‬Ζ‫ڴڴڴ‬￦
‫ڽڽ‬Ζ‫ڴڴڴ‬￦
￦
*Adjustment factor.
￦
ￜ¥°¹©￦³ª￦³²©￦¶­«¬¸￦ ‫ܥ‬￦
ￌ¥­¶￦º¥°¹©￦´©¶￦·¬¥¶©￦ ￦¶­«¬¸￦³²￦minus￦©¼©¶§­·©￦´¶­§©￦
ￔ¹±¦©¶￦³ª￦¶­«¬¸·￦¸³￦´¹¶§¬¥·©￦³²©￦·¬¥¶©￦plus￦‫ڵ‬￦
￦
ￜ¥°¹©￦³ª￦³²©￦¶­«¬¸￦ ‫ܥ‬￦
￦
Ο￦Κ￦
￦
‫ڹ‬￦‫ܩ‬￦‫ڵ‬￦
‫ܥ‬
￦
ￌ¥­¶￦º¥°¹©￦´©¶￦·¬¥¶©￦ ￦¶­«¬¸￦³²￦
ￒ©··Ό￦ￚ¬©³¶©¸­§¥°￦º¥°¹©￦³ª￦³²©￦¶­«¬¸￦
ￚ¬©³¶©¸­§¥°￦©¼Ο¶­«¬¸·￦ª¥­¶￦º¥°¹©￦´©¶￦·¬¥¶©￦
￦ ‫ڵ‬Κ‫ڴڶ‬￦ ￦
￦ Κ‫ڹڻڴ‬￦ ￦
￦
￦￦
￦
SUMMARY OF ANSWERS:
1. D
2. D
3. B
4. A
￦
￦
PROBLEM 36-17 Ratios
￦
ￊ©¦¸￦ ￦
Ϯ‫ܫڴڸڵ‬ϯ￦³¶￦‫ڵ‬Κ‫ڴڸ‬￦
ￋµ¹­¸½￦ ￦
Ϯ‫ܫڴڴڵ‬ϯ￦³¶￦‫ڵ‬Κ‫ڴڴ‬￦
ￊ©¦¸￦¸³￦ￋµ¹­¸½￦ Ϯ‫ܫڴڸڶ‬ϯ￦³¶￦‫ڵ‬Κ‫ڴڸ‬￦
5.
B
6.
B
￦
￦ϑ￦‫ڶ‬Κ‫ڸ‬￦¼￦‫ڵ‬Κ‫ڸ‬ϯ￦
ￚ³¸¥°￦ￒ­¥¦­°­¸­©·￦Ϯ
ￚ³¸¥°￦￙ￎￋ￦Ϯ
￦ϑ￦‫ڶ‬Κ‫ڸ‬ϯ￦
ￚ³¸¥°￦ￇ··©¸·￦
￦
Question No. 1
ￚ³¸¥°￦ￇ··©¸￦
ￒ©··Ό￦ￖ¶³´©¶¸½Ζ￦´°¥²¸Ζ￦̲￦©µ¹­´±©²¸￦
￉¹¶¶©²¸￦ￇ··©¸￦
ￊ­º­¨©¨￦¦½Ό￦￉¹¶¶©²¸￦¶¥¸­³￦
￉¹¶¶©²¸￦ￒ­¥¦­°­¸­©·￦
ￒ©··Ή￦ￏ²§³±©￦¸¥¼￦´¥½¥¦°©￦ ￦§¹¶¶©²¸￦
ￇ§§³¹²¸·￦´¥½¥¦°©￦
￦
(B)￦
￦
387
‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￦￦‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￦￦‫ڶڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڼڶڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Κ‫ڽ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڼ‬Ζ‫ڴڴڴ‬￦
Chapter 36
Statement of Financial Position and Comprehensive Income
Question No. 2
ￚ³¸¥°￦￙ￎￋ￦
ￒ©··Ό￦ￕ¶¨­²¥¶½￦￙¬¥¶©·￦
￘©¸¥­²©¨￦ￋ¥¶²­²«·￦
￦
(A)￦
￦
Question No. 3
ￏ²º©²¸³¶½￦¸¹¶²³º©¶￦¦¥·©¨￦³²￦·¥°©·￦￦
ￒ©··Ό￦ￏ²º©²¸³¶½￦¸¹¶²³º©¶￦¦¥·©¨￦³²￦§³·¸￦³ª￦«³³¨·￦￦
ￏ²º©²¸³¶½￦¸¹¶²³º©¶￦¦¥·©¨￦³²￦«¶³··￦±¥¶«­²￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦
￦￦￦‫ڴں‬Ζ‫ڴڴڴ‬￦
‫¼ڹڵ‬￦
‫¼ڴڵ‬￦
‫¼ڹ‬￦
￦
ￍ¶³··￦±¥¶«­²￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￊ­º­¨©¨￦ ¦½Ό￦ ￏ²º©²¸³¶½￦ ¸¹¶²³º©¶￦ ¦¥·©¨￦ ³²￦ «¶³··￦
±¥¶«­²￦
‫¼ڹ‬￦
ￏ²º©²¸³¶½￦
￦
￦
(B)￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 4
ￋµ¹­¸½￦ￓ¹°¸­´°­©¶￦‫ܥ‬￦ￚ³¸¥°￦ￇ··©¸·￦ ￦ￚ³¸¥°￦￙ￎￋ￦³¶￦‫ڵ‬￦ ￦ￋµ¹­¸½￦￘¥¸­³￦
￦
￦
￦‫ܥ‬￦ ‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦ϑ￦ ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦‫ܥ‬￦2.4x
(A)
Question No. 5
(B)
Question No. 6
(C)
SUMMARY OF ANSWERS:
1. B
2. A
3. B
4.
A
5.
388
B
6.
C
Chapter 37
Statement of Cash Flows
CHAPTER 37: STATEMENT OF CASH FLOWS
PROBLEM 37-1 Cash flows and non-cash activities
‫ڵ‬ϯ ￙¥°©￦³ª￦§³±±³²￦·¸³§¯￦
‫ڶ‬ϯ ￙¥°©￦³ª￦°¥²¨￦
‫ڷ‬ϯ ￖ¹¶§¬¥·©￦³ª￦¸¶©¥·¹¶½￦·¸³§¯￦
‫ڸ‬ϯ ￓ©¶§¬¥²¨­·©￦·¥°©·￦
‫ڹ‬ϯ ￏ··¹¥²§©￦³ª￦°³²«Ο¸©¶±￦²³¸©￦´¥½¥¦°©￦
‫ں‬ϯ ￖ¹¶§¬¥·©￦³ª￦±©¶§¬¥²¨­·©￦
‫ڻ‬ϯ ￘©´¥½±©²¸￦³ª￦²³¸©￦´¥½¥¦°©￦
‫ڼ‬ϯ ￘©§©­´¸·￦ª¶³±￦·¥°©￦³ª￦¬¥°ª￦³ª￦­²º©·¸±©²¸￦­²￦¥··³§­¥¸©￦
‫ڽ‬ϯ ￋ±´°³½©©￦·¥°¥¶­©·￦
‫ڴڵ‬ϯ ￙¥°©￦³ª￦©µ¹­´±©²¸￦¥¸￦¥￦«¥­²￦
‫ڵڵ‬ϯ ￏ··¹¥²§©￦³ª￦¦³²¨·￦
‫ڶڵ‬ϯ ￇ§µ¹­·­¸­³²￦³ª￦¦³²¨￦³ª￦¥²³¸¬©¶￦§³¶´³¶¥¸­³²￦
‫ڷڵ‬ϯ ￇ§µ¹­·­¸­³²￦³ª￦¥￦‫ڴں‬Ο¨¥½￦¸¶©¥·¹¶½￦¦­°°·￦
F
I
F
O
F
O
F
I
O
I
F
I
Not
reported**
‫ڸڵ‬ϯ ￖ¹¶§¬¥·©￦³ª￦¦¹­°¨­²«￦
I
‫ڹڵ‬ϯ ￇ§µ¹­·­¸­³²￦³ª￦¥￦°¥²¨￦¹²¨©¶￦¥￦ª­²¥²§©￦°©¥·©￦
NC
‫ںڵ‬ϯ ￉³°°©§¸­³²￦³ª￦²³²¸¶¥¨©￦²³¸©￦¶©§©­º¥¦°©￦Ϯ´¶­²§­´¥°￦¥±³¹²¸ϯ￦
I
‫ڻڵ‬ϯ ￒ³¥²￦¸³￦¥²³¸¬©¶￦ª­¶±￦
I
‫ڼڵ‬ϯ ￊ©§°¥¶¥¸­³²￦³ª￦§¥·¬￦¨­º­¨©²¨￦
NC
‫ڽڵ‬ϯ ￘©¸­¶©±©²¸￦³ª￦§³±±³²￦·¸³§¯￦
F
‫ڴڶ‬ϯ ￏ²§³±©￦¸¥¼©·￦´¥­¨￦
O
‫ڵڶ‬ϯ ￏ··¹¥²§©￦³ª￦·¬³¶¸Ο¸©¶±￦²³¸©￦´¥½¥¦°©￦¸³￦¥￦·¹´´°­©¶￦
NC
‫ڶڶ‬ϯ ￙¥°©￦³ª￦¥￦§³´½¶­«¬¸￦
I
‫ڷڶ‬ϯ ￖ¹¶§¬¥·©￦³ª￦¥￦¸¶©¥·¹¶½￦·¬¥¶©￦³ª￦¥²³¸¬©¶￦§³¶´³¶¥¸­³²￦
I
‫ڸڶ‬ϯ ￖ¥½±©²¸￦³ª￦§¥·¬￦¨­º­¨©²¨·￦
F
‫ڹڶ‬ϯ ￘©§©­´¸￦³ª￦¨­º­¨©²¨·￦
O
‫ںڶ‬ϯ ￖ¥½±©²¸￦ ª³¶￦ ¸¬©￦ ¥§µ¹­·­¸­³²￦ ³ª￦ ¥¨¨­¸­³²¥°￦ ‫ܫڴڵ‬￦ ­²¸©¶©·¸￦ ­²￦ ¥￦ Separate
·¹¦·­¨­¥¶½￦
FS - I
Conso FS
F**
‫ڻڶ‬ϯ ￖ¥½±©²¸￦³ª￦·©±­¥²²¹¥°￦­²¸©¶©·¸￦³²￦¦³²¨·￦´¥½¥¦°©￦
F
‫ڼڶ‬ϯ ￘©§©­´¸￦³ª￦­²¸©¶©·¸￦
O
NC
‫ڽڶ‬ϯ
¶©­²º©·¸±©²¸￦´°¥²￦
‫ڴڷ‬ϯ ￊ©§°¥¶¥¸­³²￦³ª￦·¬¥¶©￦¨­º­¨©²¨￦
NC
‫ڵڷ‬ϯ ￏ²¸©¶©·¸￦´¥­¨￦§¥´­¸¥°­¾©¨￦¹²¨©¶￦ￖￇ￙￦‫ڷڶ‬￦
I
Єￇ§µ¹­·­¸­³²￦ ³ª￦ ‫ڴں‬Ο¨¥½￦ ¸¶©¥·¹¶½￦ ¦­°°·￦ ­·￦ ¸¶¥²·¥§¸­³²￦ ¶©§°¥··­ª½­²«￦ §¥·¬￦ ¸³￦ §¥·¬￦
©µ¹­º¥°©²¸Κ￦
￦
²³¸￦¶©·¹°¸￦­²￦¸¬©￦´¥¶©²¸￦°³·­²«￦§³²¸¶³°￦³ª￦¸¬©￦·¹¦·­¨­¥¶½￦¥¶©￦©µ¹­¸½￦¸¶¥²·¥§¸­³²·￦
Ϯ­©￦¸¶¥²·¥§¸­³²·￦»­¸¬￦³»²©¶·￦­²￦¸¬©­¶￦§¥´¥§­¸½￦¥·￦³»²©¶·ϯΚ￦ￖￇ￙￦‫ڻ‬￦´¥¶￦‫ڶڸ‬ￇ￦￉¥·¬￦
389
Chapter 37
Statement of Cash Flows
ª°³»·￦ ¥¶­·­²«￦ ª¶³±￦ §¬¥²«©·￦ ­²￦ ³»²©¶·¬­´￦ ­²¸©¶©·¸·￦ ­²￦ ¥￦ ·¹¦·­¨­¥¶½￦ ¸¬¥¸￦ ¨³￦ ²³¸￦
¶©·¹°¸￦ ­²￦ ¥￦ °³··￦ ³ª￦ §³²¸¶³°￦ ·¬¥°°￦ ¦©￦ §°¥··­ª­©¨￦ ¥·￦ §¥·¬￦ ª°³»·￦ ª¶³±￦ ª­²¥²§­²«￦
¥§¸­º­¸­©·Κ￦
PROBLEM 37-2 Indirect Method - Operating Activities
ￔ©¸￦­²§³±©￦
ￊ©§¶©¥·©￦­²￦¥§§³¹²¸·￦¶©§©­º¥¦°©￦￦
ￏ²§¶©¥·©￦­²￦¥§§³¹²¸·￦´¥½¥¦°©￦￦
ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦³´©¶¥¸­²«￦¥§¸­º­¸­©·￦ ￦
(A)￦
￦
￦
PROBLEM 37-3 Indirect Method - Operating Activities
‫ڼںں‬Ζ‫ڴڴڴ‬￦
‫ںڽ‬Ζ‫ڴڴڴ‬￦
‫ڸڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڼڶڼ‬Ζ‫ڴڴڴ‬￦
￦
ￔ©¸￦­²§³±©￦
ￏ²§¶©¥·©￦­²￦¥§§³¹²¸·￦¶©§©­º¥¦°©￦
ￊ©§¶©¥·©￦­²￦´¶©´¥­¨￦©¼´©²·©·￦
ￏ²§¶©¥·©￦­²￦¥§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²Ο¨©´¶©§­¥¸­³²￦©¼´©²·©￦
ￊ©§¶©¥·©￦­²￦¥§§³¹²¸·￦´¥½¥¦°©￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦³´©¶¥¸­²«￦¥§¸­º­¸­©·￦ ￦
(A)￦
￦
￦
PROBLEM 37-4 Investing Activities
‫ڶڽڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڸں‬Ζ‫ڴڴڴ‬￦
Ϯ‫ںڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڶڵڷ‬Ζ‫ڴڴڴ‬￦
￦
￉¥·¬￦ ¥§µ¹­·­¸­³²￦ ³ª￦ ª¥­¶￦ º¥°¹©￦ ¸¬¶³¹«¬￦ ³¸¬©¶￦ §³±´¶©¬©²·­º©￦
·©§¹¶­¸­©·￦
￦
ￖ¹¶§¬¥·©￦³ª￦©µ¹­´±©²¸￦￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦­²º©·¸­²«￦¥§¸­º­¸­©·￦ ￦
(B)￦
￦
PROBLEM 37-5 Financing Activities￦
Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴںڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڸڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦ª­²¥²§­²«￦¥§¸­º­¸­©·￦ ￦
￦
PROBLEM 37-6
￦
(A)￦
‫ڴڼں‬Ζ‫ڴڴڴ‬￦￦
￦Ϯ‫ڼڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦Ϯ‫ڴںڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڶڽڸ‬Ζ‫ڴڴڴ‬￦￦
￦
Question No. 1
￉¥·¬￦¶©§©­´¸·￦ª¶³±￦¶©§©­º¥¦°©￦Ϯ‫ںڵڶ‬￦‫ܩ‬￦‫ڴڴڼ‬￦ ￦‫ڸڶڷ‬ϯ￦
￉¥·¬￦´¥½±©²¸￦ª³¶￦´¹¶§¬¥·©·￦σϮ‫ڵڶڷ‬￦‫ܩ‬￦‫ڴڴڷ‬￦ ￦‫ڹڶڸ‬ϯ￦‫ܩ‬￦‫ڻڵڵ‬￦ ￦‫ڴڵڶ‬σ￦
￉¥·¬￦¨­·¦¹¶·©±©²¸￦ ￦­²·¹¶¥²§©￦Ϯ‫ںں‬￦‫ܩ‬￦‫ڴڸ‬￦ ￦‫ڼڼ‬ϯ￦
￉¥·¬￦¨­·¦¹¶·©±©²¸￦ ￦·¥°¥¶­©·￦Ϯ‫ڷڽ‬￦‫ܩ‬￦‫ڴڶڵ‬￦ ￦‫ڶڴڵ‬ϯ￦
￉¥·¬￦¨­·¦¹¶·©±©²¸￦ ￦­²¸©¶©·¸￦Ϯ‫ڴڹ‬￦ ￦‫ڴڵ‬ϯ￦
￉¥·¬￦¨­·¦¹¶·©±©²¸￦ ¸¥¼￦Ϯ‫ڼڻ‬￦‫ܩ‬￦‫ڶڹ‬￦ ￦‫ڴں‬ϯ￦
390
‫ڶڽں‬￦
Ϯ‫ڷڴڵ‬ϯ￦
Ϯ‫ڼڵ‬ϯ￦
Ϯ‫ڵڵڵ‬ϯ￦
Ϯ‫ڴڸ‬ϯ￦
Ϯ‫ڴڻ‬ϯ￦
Chapter 37
Statement of Cash Flows
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦³´©¶¥¸­²«￦¥§¸­º­¸­©·￦ ￦
Question No. 2
ￔ©¸￦ￏ²§³±©￦
ￊ©´¶©§­¥¸­³²￦
ￍ¥­²￦³²￦·¥°©￦³ª￦¦¹­°¨­²«￦
ￒ³··￦³²￦·¥°©￦³ª￦±¥§¬­²©¶½￦
ￏ²§¶©¥·©￦­²￦ￇϑ￘￦
ￊ©§¶©¥·©￦­²￦ￏ²º©²¸³¶½￦
ￊ©§¶©¥·©￦­²￦´¶©´¥­¨￦­²·¹¶¥²§©￦
ￏ²§¶©¥·©￦­²￦ￇ§§³¹²¸·￦ￖ¥½¥¦°©￦
ￏ²§¶©¥·©￦­²￦·¥°¥¶­©·￦´¥½¥¦°©￦
ￏ²§¶©¥·©￦­²￦ￊￚￒ￦￦
￈³²¨￦¨­·§³¹²¸￦¥±³¶¸­¾¥¸­³²￦￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦³´©¶¥¸­²«￦¥§¸­º­¸­©·￦ ￦
(D)￦
‫ڴڹڷ‬￦
(D)￦
‫ڼڼ‬￦
‫ڷڶڵ‬￦
Ϯ‫ڵڵ‬ϯ￦
‫ڶڵ‬￦
Ϯ‫ڼڴڵ‬ϯ￦
‫ڸڴڵ‬￦
‫ڶڶ‬￦
‫ڷڽ‬￦
‫ڽ‬￦
‫ڼ‬￦
‫ڴڵ‬￦
‫ڴڹڷ‬￦
￦
Note that cash flows for operating activities using direct or indirect method
is the same.
￦
COMPREHENSIVE PROBLEMS
PROBLEM 37-7￦
￦
Question No. 1
(B)
Accounts receivable
￈©«Κ￦¦¥°¥²§©￦ ￦ￇ￘￦
￙¥°©·￦³²￦¥§§³¹²¸￦
‫ڹڶڵ‬Ζ‫ڴڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￘©§³º©¶­©·￦
￦
￦
Ο￦
￦
￦
‫ڹڷڵ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦Ο￦ￇ￘￦
Ο￦ ￙¥°©·￦
¶©¸¹¶²·￦
¥²¨￦
¥°°³»¥²§©Є￦
Ο￦ ￙¥°©·￦¨­·§³¹²¸·￦
990,000 ￉³°°©§¸­³²·￦Ϯ·µ¹©©¾©ϯ￦
Ο￦ ￝¶­¸©Ο³ªª￦
ￚ³¸¥°￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڵ‬Ζ‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦￦￦￦￦￦￦￦￦‫ڵ‬Ζ‫ڹڶڵ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 2
(C)
Accounts Payable Trade
ￖ¥½±©²¸·￦Ϯ·µ¹©©¾©¨ϯ￦
ￖ¹¶§¬¥·©￦ ¶©¸¹¶²·￦ ¥²¨￦
¥°°³»Κ￦
ￖ¹¶§¬¥·©￦¨­·§³¹²¸·￦
￈¥°¥²§©￦©²¨￦ ￦ￇￖ￦
525,000
‫ڴ‬￦
‫ڴڽڵ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦¦¥°¥²§©￦ ￦ￇￖ￦
‫ڹڼڸ‬Ζ‫ڴڴڴ‬￦ ￖ¹¶§¬¥·©·￦￦
‫ڴ‬￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￦ ￦
￦ ￦
ￚ³¸¥°￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڹڻں‬Ζ‫ڴڴڴ‬￦
￦
Merchandise Inventory
￈©«Κ￦￈¥°¥²§©￦
ￔ©¸￦ￖ¹¶§¬¥·©·￦Ϯ·µ¹©©¾©ϯ￦
‫ڹڻڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڴںڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
391
￈¥°¥²§©￦©²¨￦
￉³·¸￦³ª￦￙¥°©·￦
Chapter 37
Statement of Cash Flows
ￚ³¸¥°￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڴںں‬Ζ‫ڴڴڴ‬￦
￦
Question No. 3
(D)
Deferred income taxes
ￖ¥½±©²¸·￦Ϯ·µ¹©©¾©¨ϯ￦
￦
￈¥°¥²§©￦©²¨￦￦
‫ڹڻڵ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦¦¥°¥²§©￦￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ￏ²§³±©￦¸¥¼￦©¼´©²·©￦
￦ ￦
190,000
￦
‫ڹڼ‬Ζ‫ڴڴڴ‬￦
ￚ³¸¥°￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڹڻڶ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 4
(D)
￉³°°©§¸­³²￦³ª￦¥§§³¹²¸·￦¶©§©­º¥¦°©￦
ￖ¥½±©²¸￦³ª￦¥§§³¹²¸·￦´¥½¥¦°©￦
ￖ¥½±©²¸￦³ª￦­²§³±©￦¸¥¼©·Є￦
ￖ¥½±©²¸￦³ª￦³´©¶¥¸­²«￦©¼´©²·©·￦￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦Ϯ³¶￦¹·©¨￦­²ϯ￦ￕ´©¶¥¸­²«￦¥§¸­º­¸­©·￦
‫ڴڽڽ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹڶڹ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڽڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڼڵ‬Ζ‫ڴڴڴ‬ϯ￦
95,000
￦
Є￉³±´¹¸¥¸­³²￦³ª￦ￖ¥½±©²¸￦³ª￦­²§³±©￦¸¥¼©·￦
￦
Prepaid insurance
￈©«Κ￦￈¥°¥²§©￦
ￖ¥½±©²¸￦Ϯ·µ¹©©¾©¨ϯ￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦ ‫ڴڸ‬Ζ‫ڴڴڴ‬￦ ￈¥°¥²§©￦©²¨￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦ ‫ڹںڵ‬Ζ‫ڴڴڴ‬￦ ￕ´©¶¥¸­²«￦
©¼´©²·©·￦
©¼§°¹¨­²«￦
¨©´¶©§­¥¸­³²￦
Ϯ‫ڴںڶ‬Ζ‫ڴڴڴ‬Ο‫ڹڽ‬Ζ‫ڴڴڴ‬ϯ￦
ￚ³¸¥°￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦￦‫ڹڴڶ‬Ζ‫ڴڴڴ‬￦
￦
ￊ©´¶©§­¥¸­³²￦©¼´©²·©‫ڹڸڶܥ‬Ζ‫ڴڴڴ‬Ο‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦￦￦￦￦￦
￦￦￦￦￦￦￦￦‫ڹڽܥ‬Ζ‫ڴڴڴ‬￦
￦
Question No. 5
￘©§©­´¸￦³ª￦§¥·¬￦ª¶³±￦²³¸©￦´¥½¥¦°©Ο¦¥²¯￦Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬Ο‫ڴںڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￏ··¹¥²§©￦ª³¶￦§¥·¬￦³ª￦³¶¨­²¥¶½￦·¬¥¶©·Ϯ‫ڹڶڶ‬Ζ‫ڴڴڴ‬Ο‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
ￊ­º­¨©²¨·￦´¥­¨￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¹·©¨￦­²￦ￌ­²¥²§­²«￦¥§¸­º­¸­©·￦
(A)￦
￦
Question No. 6
Єￖ¶³§©©¨·￦ª¶³±￦￙¥°©￦³ª￦­²º©·¸±©²¸￦￦
￉¥·¬￦¥§µ¹­·­¸­³²￦³ª￦ￖￖￋ￦Ϯ‫ڴڸڹ‬Ζ‫ڴڴڴ‬Ο‫ڴںڸ‬Ζ‫ڴڴڴ‬ϯ￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¹·©¨￦­²￦­²º©·¸­²«￦¥§¸­º­¸­©·￦
(B)￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڹڻ‬Ζ‫ڴڴڴ‬ϯ￦
(10,000)
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڼ‬Ζ‫ڴڴڴ‬ϯ￦
(60,000)
￦
￉³·¸￦³ª￦­²º©·¸±©²¸￦·³°¨￦Ϯ‫ڴڽڵ‬Ζ‫ڴڴڴ‬Ο‫ڴڼڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ¨¨Ό￦ￍ¥­²￦³²￦·¥°©￦
ￖ¶³§©©¨·￦ª¶³±￦·¥°©￦³ª￦­²º©·¸±©²¸￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. B
2. C
3. D
4.
D
5.
392
A
6.
B
Chapter 37
Statement of Cash Flows
￦
￦
393
Chapter 37
Statement of Cash Flows
PROBLEM 37-8
￦
Question No. 1
￈©«Κ￦￈¥°¥²§©￦
￙¥°©·￦³²￦¥§§³¹²¸￦
￦￦
￦
Question No. 2
(A)
Accounts receivable
‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ 4,330,000
‫ڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ‫ڹ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￈¥°Κ￦©²¨￦
Collections
￝¶­¸©Ο³ªª￦
￦￦
￈¥°Κ￦©²¨￦
Payment
￦￦
(B)￦
Accounts payable
‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ‫ڸ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦
1,900,000 ‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￔ©¸￦´¹¶§¬¥·©·￦
‫ں‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦ ‫ں‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦ ￦￦
￈©«Κ￦￈¥°¥²§©￦
ￔ©¸￦´¹¶§¬¥·©·￦
￦￦
Merchandise inventory
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￈¥°Κ￦©²¨￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￉³·¸￦³ª￦«³³¨·￦·³°¨￦
‫ڸ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ‫ڸ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￦￦
￦
￦
Question No. 3
(A)
ￔ©¸￦­²§³±©￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦´¶©±­¹±￦³ª￦ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦
ￊ©´¶©§­¥¸­³²￦
ￍ¥­²￦³²￦·¥°©￦³ª￦©µ¹­´±©²¸￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦ª¶¥²§¬­·©￦
ￊ©§¶©¥·©￦Ϯ³¶￦­²§¶©¥·©ϯ￦­²￦ￚ¶¥¨­²«￦·©§¹¶­¸­©·￦
ￊ©§¶©¥·©￦Ϯ³¶￦­²§¶©¥·©ϯ￦­²￦ￔ©¸￦ￇ￘￦
ￊ©§¶©¥·©￦Ϯ³¶￦­²§¶©¥·©ϯ￦­²￦ￏ²º©²¸³¶­©·￦
ￏ²§¶©¥·©￦Ϯ³¶￦¨©§¶©¥·©ϯ￦­²￦ￇￖ￦
ￏ²§¶©¥·©￦Ϯ³¶￦¨©§¶©¥·©ϯ￦­²￦ￊￚￒ￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦Ϯ³¶￦¹·©¨￦­²ϯ￦ￕ´©¶¥¸­²«￦¥§¸­º­¸­©·￦
￦
Computation of accumulated depreciation:
￈©«Κ￦￈¥°¥²§©￦
‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦³ª￦¥··©¸￦·³°¨￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￈¥°¥²§©￦©²¨￦
‫ڷ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڴں‬Ζ‫ڽڴڵ‬￦
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڶڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڹڸ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڷڹ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
860,109
￦
ￍ¥­²￦³¶￦Ϯ°³··ϯ￦³²￦·¥°©￦
ￔ©¸￦￙©°°­²«￦ￖ¶­§©￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
￦￦￦￉³·¸￦
￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦
ￍ¥­²￦³²￦·¥°©￦
￦
￦
￦
￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￦
394
￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
Chapter 37
Statement of Cash Flows
Amortization table:
Interest
Interest
Premium
Present
Date
Collection
Income
Amortization
value
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڻڵڴڶ‬￦
￦
￦
￦
‫ڸ‬Ζ‫ڷڹڶ‬Ζ‫ڶڹڹ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڹڶڸ‬Ζ‫ڹڹڷ‬￦
‫ڸڹ‬Ζ‫ڹڸں‬￦
‫ڸ‬Ζ‫ڼڽڵ‬Ζ‫ڻڴڽ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڽڵڸ‬Ζ‫ڵڽڼ‬￦
‫ڴں‬Ζ‫ڽڴڵ‬￦
‫ڸ‬Ζ‫ڼڷڵ‬Ζ‫ڼڽڻ‬￦
￦
Question No. 4
(B)
ￇ§µ¹­·­¸­³²￦³ª￦ￖￖￋ￦
Ϯ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
￙¥°©￦³ª￦ￖￖￋ￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦Ϯ³¶￦¹·©¨￦­²ϯ￦­²º©·¸­²«￦¥§¸­º­¸­©·￦
Ϯ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
￦
Question No. 5
(D)
ￊ­º­¨©²¨·￦´¥­¨￦
Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
￉¥·¬￦¶©§©­´¸·Ο­··¹¥²§©￦³ª￦ￕ￙￦Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴڶڵ‬ϯ￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
￉¥·¬￦´¥­¨￦ª³¶￦ￚ¶©¥·¹¶½￦·¬¥¶©·￦
Ϯ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦Ϯ³¶￦¹·©¨￦­²ϯ￦ￌ­²¥²§­²«￦¥§¸­º­¸­©·￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. A
2. B
3. A
4. B
5.
D
￦
￦
PROBLEM 37-9
￦
Question No. 1
￈¥°Κ￦©²¨￦
Payment
￈©«Κ￦￈¥°¥²§©￦
ￔ©¸￦´¹¶§¬¥·©·￦
￦￦
(D)
Accounts payable
‫ڷ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦
1,900,000 ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￔ©¸￦´¹¶§¬¥·©·￦
‫ڹ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ‫ڹ‬Ζ‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
Merchandise inventory
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￈¥°Κ￦©²¨￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￉³·¸￦³ª￦«³³¨·￦·³°¨￦
‫ڷ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ￦￦
￦
Question No. 2
(B)
Income tax payable/Deferred tax liability
￈¥°Κ￦©²¨Οￏￚￖ￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©Οￏￚￖ￦
￈¥°Κ￦©²¨Οￊￚￒ￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©Οￊￚￒ￦
ￖ¥½±©²¸￦
150,000
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦ ￏ²§³±©￦¸¥¼￦©¼´©²·©￦
￦￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦￦
￦
Question No. 3
(A)
ￔ©¸￦­²§³±©￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦³ª￦¥··³§­¥¸©￦
Ϯ‫ڵ‬Ζ‫ڸڶڴ‬Ζ‫ڴڴڴ‬ϯ￦
￉¥·¬￦¨­º­¨©²¨·￦ª¶³±￦¥··³§­¥¸©￦
‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
395
Chapter 37
Statement of Cash Flows
ￊ©´¶©§­¥¸­³²￦
ￒ³··￦³²￦·¥°©￦³ª￦©µ¹­´±©²¸￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦ª¶¥²§¬­·©￦
ￊ©§¶©¥·©￦Ϯ³¶￦­²§¶©¥·©ϯ￦­²￦ￚ¶¥¨­²«￦·©§¹¶­¸­©·￦
ￊ©§¶©¥·©￦Ϯ³¶￦­²§¶©¥·©ϯ￦­²￦ￔ©¸￦ￇ￘￦
ￊ©§¶©¥·©￦Ϯ³¶￦­²§¶©¥·©ϯ￦­²￦ￏ²º©²¸³¶­©·￦
ￏ²§¶©¥·©￦Ϯ³¶￦¨©§¶©¥·©ϯ￦­²￦ￇￖ￦
ￏ²§¶©¥·©￦Ϯ³¶￦¨©§¶©¥·©ϯ￦­²￦ￏￚￖ￦
ￏ²§¶©¥·©￦Ϯ³¶￦¨©§¶©¥·©ϯ￦­²￦ￊￚￒ￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦Ϯ³¶￦¹·©¨￦­²ϯ￦ￕ´©¶¥¸­²«￦¥§¸­º­¸­©·￦
￦
Year of Acquisition
ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦
ￒ©··Ό￦￈³³¯￦º¥°¹©￦³ª￦²©¸￦¥··©¸￦¥§µ¹­¶©¨￦
ￋ¼§©··￦³ª￦§³·¸￦³º©¶￦¦³³¯￦º¥°¹©￦
ￕº©¶￦³¶￦Ϯ¹²¨©¶ϯº¥°¹©¨￦¥··©¸￦
￦￦ￏ²º©²¸³¶½￦
￦￦ￓ¥§¬­²©¶½￦
￦￦ￒ¥²¨￦
ￍ³³¨»­°°￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦ￕº©¶￦Ϯￛ²¨©¶ϯ￦º¥°¹©¨￦¥··©¸￦
ￏ²º©²¸³¶½￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
￦
Ϯ‫ڴڽ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ںڵڹ‬Ζ‫ڴڴڴ‬￦
￦
‫ܫڴڶ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
Ϯ‫ڴڸ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڸڶ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڵ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
2017
‫ڴڸ‬Ζ‫ڴڴڴ‬￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
￦
2018
￦
￦
ￓ¥§¬­²©¶½￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦°­ª©￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦ￛ²¨©¶￦Ϯ³º©¶ϯ￦º¥°¹©¨￦¥··©¸￦
ￔ³￦³ª￦±³²¸¬·￦¨­º­¨©￦¦½￦‫ڶڵ‬￦Ϯ‫¸·ڵ‬￦½©¥¶ϯ￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦ￛ²¨©¶￦Ϯ³º©¶ϯ￦º¥°¹©¨￦¥··©¸￦
￦
￦
￦
ￔ©¸￦­²§³±©￦³ª￦¸¬©￦¥··³§­¥¸©￦
ￊ­º­¨©²¨·￦¨©§°¥¶©¨￦¥²¨￦´¥­¨￦
ￔ©¸￦­²§³±©￦³ª￦¸¬©￦¥··³§­¥¸©￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦
ￊ­º­¨©²¨·￦¨©§°¥¶©¨￦¥²¨￦´¥­¨￦
ￓ¹°¸­´°½￦¦½Ό￦￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
ￊ­º­¨©²¨·￦¶©§©­º©¨￦
￦
Ϯ‫ڴڸڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڵ‬￦
Ϯ‫ڸڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬￦
Ϯ‫ڸڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
￦
Ϯ‫ڸڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬￦
Ϯ‫ڸڶ‬Ζ‫ڴڴڴ‬ϯ￦
￦
2017
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
2017
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڶ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڶ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
2018
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
2018
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڶ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ܫڴڶ‬￦
‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
￦
2018 Investment Income
￙¬¥¶©￦­²￦¸¬©￦ￔ©¸￦ￏ²§³±©￦
ￇ¨¨Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦³º©¶º¥°¹©¨￦±¥§¬­²©¶½￦
ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ο￦‫ڼڵڴڶ‬￦
￦
Investment in Associate
396
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڸڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڸڶڴ‬Ζ‫ڴڴڴ‬￦
Chapter 37
Statement of Cash Flows
￈©«Κ￦￈¥°¥²§©￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦
￈¥°¥²§©￦©²¨￦
￦
Question No. 4
(B)
￉¥·¬￦¶©§©­´¸￦ª¶³±￦°³¥²￦¶©§©­º¥¦°©￦
ￇ§µ¹­·­¸­³²￦³ª￦ￖￖￋ￦
￙¥°©￦³ª￦ￖￖￋ￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦Ϯ³¶￦¹·©¨￦­²ϯ￦­²º©·¸­²«￦¥§¸­º­¸­©·￦
￦
Question No. 5
(D)
ￊ­º­¨©²¨·￦´¥­¨￦
￉¥·¬￦¶©§©­´¸·Ο­··¹¥²§©￦³ª￦ￕ¶¨­²¥¶½￦·¬¥¶©·￦
￉¥·¬￦¶©§©­´¸·Ο¶©­··¹¥²§©￦³ª￦ￚ¶©¥·¹¶½￦·¬¥¶©·
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦Ϯ³¶￦¹·©¨￦­²ϯ￦ￌ­²¥²§­²«￦¥§¸­º­¸­©·￦
‫ڸ‬Ζ‫ڸڼڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڸڶڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڼڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڵ‬Ζ‫ڴڼڷ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڹڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڹڻڼ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. D
2. B
3. A
￦
4.
B
5.
D
PROBLEM 37-10
￦
Question No. 1
￈¥°Κ￦©²¨￦
Payment
￈©«Κ￦￈¥°¥²§©￦
ￔ©¸￦´¹¶§¬¥·©·￦
￦￦
(D)
Accounts payable
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦
1,700,000 ‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￔ©¸￦´¹¶§¬¥·©·￦
‫ڹ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦ ‫ڹ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
Merchandise inventory
‫ڵ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦ ￈¥°Κ￦©²¨￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￉³·¸￦³ª￦«³³¨·￦·³°¨￦
‫ڷ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦ ￦￦
￦
Question No. 2
(B)
Income tax payable/Deferred tax liability
￈¥°Κ￦©²¨Οￏￚￖ￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©Οￏￚￖ￦
￈¥°Κ￦©²¨Οￊￚￒ￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©Οￊￚￒ￦
ￖ¥½±©²¸￦
270,000
‫ڴڶڸ‬Ζ‫ڴڴڴ‬￦ ￏ²§³±©￦¸¥¼￦©¼´©²·©￦
￦￦
‫ڵ‬Ζ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦ ￦￦
￦
Question No. 3
(A)
ￔ©¸￦­²§³±©￦
‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦³ª￦¥··³§­¥¸©￦
Ϯ‫ڴڷں‬Ζ‫ڴڴڴ‬ϯ￦
￉¥·¬￦¨­º­¨©²¨·￦ª¶³±￦¥··³§­¥¸©￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦
ￊ©´¶©§­¥¸­³²￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
397
Chapter 37
Statement of Cash Flows
ￒ³··￦³²￦·¥°©￦³ª￦©µ¹­´±©²¸￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦ª¶¥²§¬­·©￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦¨­·§￦³²￦­²º©·¸±©²¸￦­²￦¦³²¨·￦
ￊ©§¶©¥·©￦Ϯ³¶￦­²§¶©¥·©ϯ￦­²￦ￔ©¸￦ￇ§§³¹²¸·￦￘©§©­º¥¦°©￦
ￊ©§¶©¥·©￦Ϯ³¶￦­²§¶©¥·©ϯ￦­²￦ￏ²º©²¸³¶­©·￦
ￏ²§¶©¥·©￦Ϯ³¶￦¨©§¶©¥·©ϯ￦­²￦ￇ§§³¹²¸·￦ￖ¥½¥¦°©￦
ￏ²§¶©¥·©￦Ϯ³¶￦¨©§¶©¥·©ϯ￦­²￦ￏ²§³±©￦ￚ¥¼￦ￖ¥½¥¦°©￦
ￏ²§¶©¥·©￦Ϯ³¶￦¨©§¶©¥·©ϯ￦­²￦ￊ©ª©¶¶©¨￦ￚ¥¼￦ￒ­¥¦­°­¸½￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦Ϯ³¶￦¹·©¨￦­²ϯ￦ￕ´©¶¥¸­²«￦¥§¸­º­¸­©·￦
‫ڴڹڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڶڵ‬Ζ‫ڼڴڻ‬ϯ￦
Ϯ‫ڴڽ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڴڶ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڶڻڷ‬Ζ‫ڶڽڶ‬￦
￦
Amortization table:
Interest
Date
Collection
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
Interest
Income
￦
‫ڶڵڵ‬Ζ‫ڼڴڻ‬￦
‫ڸڵڵ‬Ζ‫ڷڷڶ‬￦
Premium
Amortization
￦
‫ڶڵ‬Ζ‫ڼڴڻ‬￦
‫ڸڵ‬Ζ‫ڷڷڶ‬￦
Present
value
‫ڽڷڽ‬Ζ‫ڴڷڶ‬￦
‫ڵڹڽ‬Ζ‫ڼڷڽ‬￦
‫ںںڽ‬Ζ‫ڴڻڵ‬￦
￦
Year of Acquisition
ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
￉³·¸￦³ª￦ￏ²º©·¸±©²¸￦
ￒ©··Ό￦￈³³¯￦º¥°¹©￦³ª￦²©¸￦¥··©¸￦¥§µ¹­¶©¨￦
ￋ¼§©··￦³ª￦§³·¸￦³º©¶￦¦³³¯￦º¥°¹©￦
ￕº©¶￦³¶￦Ϯ¹²¨©¶ϯº¥°¹©¨￦¥··©¸￦
￦￦ￏ²º©²¸³¶½￦
￦￦ￓ¥§¬­²©¶½￦
￦￦ￒ¥²¨￦
ￍ³³¨»­°°￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦ￕº©¶￦Ϯￛ²¨©¶ϯ￦º¥°¹©¨￦¥··©¸￦
ￏ²º©²¸³¶½￦
￦
‫ܫڹڶ‬￦
‫ڷ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڷ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڵ‬Ζ‫ڴڹڶ‬Ζ‫ڴڴڴ‬￦
2017
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
￦
ￓ¥§¬­²©¶½￦
ￊ­º­¨©￦¦½Ό￦￘©±¥­²­²«￦°­ª©￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦ￛ²¨©¶￦Ϯ³º©¶ϯ￦º¥°¹©¨￦¥··©¸￦
ￔ³￦³ª￦±³²¸¬·￦¨­º­¨©￦¦½￦‫ڶڵ‬￦Ϯ‫¸·ڵ‬￦½©¥¶ϯ￦
ￇ±³¶¸­¾¥¸­³²￦³ª￦ￛ²¨©¶￦Ϯ³º©¶ϯ￦º¥°¹©¨￦¥··©¸￦
￦
Ϯ‫ڴڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڵ‬￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦
2017
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
2017
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ܫڹڶ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ܫڹڶ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
ￔ©¸￦­²§³±©￦³ª￦¸¬©￦¥··³§­¥¸©￦
ￊ­º­¨©²¨·￦¨©§°¥¶©¨￦¥²¨￦´¥­¨￦
ￔ©¸￦­²§³±©￦³ª￦¸¬©￦¥··³§­¥¸©￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
￙¬¥¶©￦­²￦¸¬©￦²©¸￦­²§³±©￦
ￊ­º­¨©²¨·￦¨©§°¥¶©¨￦¥²¨￦´¥­¨￦
ￓ¹°¸­´°½￦¦½Ό￦ￖ©¶§©²¸¥«©￦³ª￦³»²©¶·¬­´￦
ￊ­º­¨©²¨·￦¶©§©­º©¨￦
￦
2017 Investment Income
398
￦
￦
￦
￦
￦
￦
￦
￦
￦
2018
￦
￦
￦
￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬￦
Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬ϯ￦
￦
2018
‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
2018
‫ڶ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ܫڹڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ܫڹڶ‬￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦
Chapter 37
Statement of Cash Flows
￙¬¥¶©￦­²￦¸¬©￦ￔ©¸￦ￏ²§³±©￦
ￇ¨¨Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦³º©¶º¥°¹©¨￦±¥§¬­²©¶½￦
ￒ©··Ό￦ￛ²¨©¶º¥°¹¥¸­³²￦³ª￦­²º©²¸³¶½￦
ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ο￦‫ڻڵڴڶ‬￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￦
Investment in Associate
￉³·¸￦³ª￦­²º©·¸±©²¸￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦
￈¥°¥²§©￦©²¨Ζ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
‫ڷ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڷ‬Ζ‫ڴڼڻ‬Ζ‫ڴڴڴ‬￦
￦
2018 Investment Income
￙¬¥¶©￦­²￦¸¬©￦ￔ©¸￦ￏ²§³±©￦
ￇ¨¨Ό￦ￇ±³¶¸­¾¥¸­³²￦³ª￦³º©¶º¥°¹©¨￦±¥§¬­²©¶½￦
ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦Ο￦‫ڼڵڴڶ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڴڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڷں‬Ζ‫ڴڴڴ‬￦
￦
Investment in Associate
￈©«­²²­²«￦¦¥°¥²§©Ζ￦‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڼڵڴڶ‬￦
‫ڷ‬Ζ‫ڴڼڻ‬Ζ‫ڴڴڴ‬￦
ￇ¨¨Ό￦ￔ©¸￦­²º©·¸±©²¸￦­²§³±©￦
‫ڴڷں‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¶©§©­º©¨￦
‫ڹڶڶ‬Ζ‫ڴڴڴ‬￦
￈¥°¥²§©￦©²¨Ζ￦‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڸ‬Ζ‫ڹڼڵ‬Ζ‫ڴڴڴ‬￦
￦
Property, Plant and Equipment
￈©«Κ￦￈¥°¥²§©￦
‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦ ￉³·¸￦³ª￦©µ¹­´±©²¸￦·³°¨￦
ￇ§µ¹­·­¸­³²￦§³·¸￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ‫ڽ‬Ζ‫ڽںڴ‬Ζ‫ڴڼڵ‬￦ ¦¥°Κ￦©²¨￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￓￒￖ￦
‫ڽںڷ‬Ζ‫ڴڼڵ‬￦
￦ ￦
￦￦
‫ڽ‬Ζ‫ڽںڽ‬Ζ‫ڴڼڵ‬￦ ‫ڽ‬Ζ‫ڽںڽ‬Ζ‫ڴڼڵ‬￦ ￦￦
￦
Accumulated depreciation
￈¥°Κ￦©²¨￦
‫ڷ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦
ￇ§§¹±¹°¥¸©¨￦ ¨©´¶©§­¥¸­³²￦
³ª￦¥··©¸￦·³°¨￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦
￦￦
‫ڷ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Ζ‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦ ￦￦
￦
ￔ©¸￦￙©°°­²«￦ￖ¶­§©￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
￦￦￦￉³·¸￦
￦￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦
ￒ³··￦³²￦·¥°©￦
￦
￦
￦
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
￦
399
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
￦
￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڹڵ‬Ζ‫ڴڴڴ‬ϯ￦
Chapter 37
Statement of Cash Flows
Question No. 4
(B)
￉¥·¬￦¥§µ¹­·­¸­³²￦³ª￦ￏ²º©·¸±©²¸￦­²￦￈³²¨·￦
ￇ§µ¹­·­¸­³²￦³ª￦ￖￖￋ￦
￙¥°©￦³ª￦ￖￖￋ￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦Ϯ³¶￦¹·©¨￦­²ϯ￦­²º©·¸­²«￦¥§¸­º­¸­©·￦
Ϯ‫ڽڷڽ‬Ζ‫ڴڷڶ‬ϯ￦
Ϯ‫ڴڴں‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڵ‬Ζ‫ڽڼڵ‬Ζ‫ڴڷڶ‬ϯ￦
￦
ￖ¶©·©²¸￦ￜ¥°¹©￦³ª￦ￖ©¶­³¨­§￦ￖ¥½±©²¸￦Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦¼￦‫ڷ‬Κ‫ڽںڼڸ‬ϯ￦
ￇ¨¨Ό￦ￖ¶©·©²¸￦ￜ¥°¹©￦³ª￦￈¥¶«¥­²￦ￖ¹¶§¬¥·©￦³´¸­³²Ϯ‫ڴڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڴ‬Κ‫ڷڼں‬ϯ￦
ￖ¶©·©²¸￦ￜ¥°¹©￦³ª￦ￓ­²­±¹±￦°©¥·©￦´¥½±©²¸·￦
￦
Amortization table:
Interest
Interest
Date
Payment
Expense
Amortization
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
￦
￦
￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦
‫ںڶ‬Ζ‫ڼڵڽ‬￦
‫ڷڻ‬Ζ‫ڶڼڴ‬￦
￦
Question No. 5
(D)
ￖ¥½±©²¸￦³ª￦´¶­²§­´¥°￦ª­²¥²§©￦°©¥·©￦°­¥¦­°­¸½￦
ￊ­º­¨©²¨·￦´¥­¨￦
￉¥·¬￦¶©§©­´¸·Ο­··¹¥²§©￦³ª￦ￕ¶¨­²¥¶½￦￙¬¥¶©·￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦Ϯ³¶￦¹·©¨￦­²ϯ￦ￌ­²¥²§­²«￦¥§¸­º­¸­©·￦
‫ڼڸڷ‬Ζ‫ڴڽں‬￦
‫ڴڶ‬Ζ‫ڴڽڸ‬￦
‫ڽںڷ‬Ζ‫ڴڼڵ‬￦
Present
value
‫ڽںڷ‬Ζ‫ڴڼڵ‬￦
‫ڽںڶ‬Ζ‫ڴڼڵ‬￦
‫ںڽڵ‬Ζ‫ڼڽڴ‬￦
Ϯ‫ڴڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
Ϯ‫ڴڹڷ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڶڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڻڶ‬Ζ‫ڴڴڴ‬￦
￦
Share Capital
￈©«­²²­²«￦¦¥°¥²§©￦
ￏ··¹¥²§©￦ª³¶￦§¥·¬￦
ￏ··¹¥²§©￦¸¬¶¹￦￙ￊￖ￦
￈¥°¥²§©￦©²¨￦
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴں‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڵڽ‬Ζ‫ڴڴڴ‬￦
‫ڶڵ‬Ζ‫ڴڵڹ‬Ζ‫ڴڴڴ‬￦
￦
Share Premium
￈©«­²²­²«￦¦¥°¥²§©￦
ￏ··¹¥²§©￦ª³¶￦§¥·¬￦
￈¥°¥²§©￦©²¨￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڶڵ‬Ζ‫ڴڴڴ‬￦
￦
Retained Earnings
￈©«­²²­²«￦¦¥°¥²§©￦
ￇ¨¨Ό￦ￔ©¸￦­²§³±©￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¨©§°¥¶©¨Ο§¥·¬￦
ￒ©··Ό￦￙¬¥¶©￦¨­º­¨©²¨￦
￈¥°¥²§©￦©²¨￦
‫ڷ‬Ζ‫ڴڸڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڹڷ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڵڽ‬Ζ‫ڴڴڴ‬￦
‫ڶ‬Ζ‫ڴںڸ‬Ζ‫ڴڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. D
2. B
3. A
￦
￦
4.
B
5.
400
D
Chapter 37
Statement of Cash Flows
PROBLEM 37-11
￦
Question No. 1
￉³°°©§¸­³²￦ª¶³±￦§¹·¸³±©¶·￦Ϯ‫ڶڴڶ‬ￓ￦‫ܩ‬￦‫ڴڵڸ‬ￓ￦ ￦‫ڴڴڶ‬ￓ￦ ￦‫ں‬ￓϯ￦
ￖ¶³§©©¨·￦ª¶³±￦­²º©·¸±©²¸￦­²§³±©￦Ϯ‫ڸ‬ￓ￦‫ܩ‬￦‫ڹ‬ￓ￦ ￦‫ں‬ￓϯ￦
ￖ¶³§©©¨·￦ª¶³±￦·¥°©￦³ª￦§¥·¬￦©µ¹­º¥°©²¸￦
ￖ¥½±©²¸￦³ª￦´¹¶§¬¥·©·￦σϮ‫ڹڴڶ‬ￓ￦‫ܩ‬￦‫ڴڼڵ‬ￓ￦Ο‫ڴڴڶ‬ￓϯ￦‫ܩ‬￦‫ڹں‬ￓ￦ ￦‫ڴڹ‬ￓσ￦
ￖ¥½±©²¸￦³ª￦­²·¹¶¥²§©￦Ϯ‫ڸ‬ￓ￦‫ܩ‬￦‫ڻ‬ￓ￦Ο￦‫ڼ‬ￓϯ￦
ￖ¥½±©²¸￦³ª￦·¥°¥¶­©·￦Ϯ‫ڵڵ‬ￓ￦‫ܩ‬￦‫ڹں‬ￓ￦ ￦‫ں‬ￓϯ￦
ￖ¥½±©²¸￦³ª￦­²¸©¶©·¸￦Ϯ‫ڸ‬ￓ￦‫ܩ‬￦‫ڹڶ‬ￓ￦ ￦‫ڼ‬ￓϯ￦
ￖ¥½±©²¸￦³ª￦¸¥¼￦Ϯ‫ڸڵ‬ￓ￦‫ܩ‬￦‫ڼ‬ￓ￦‫ܩ‬￦‫ںڷ‬ￓ￦ ￦‫ڶڵ‬ￓ￦ ￦‫ڵڵ‬ￓϯ￦
Net cash provided from operating activities
(C)
￦
Question No. 2
ￖ¹¶§¬¥·©￦³ª￦°¥²¨￦Ϯ‫ںڽڵ‬ￓ￦ ￦‫ڴڹڵ‬ￓϯ￦
ￖ¶³§©©¨·￦ª¶³±￦·¥°©￦³ª￦±¥®³¶￦§³±´³²©²¸·￦³ª￦±¥§¬­²©￦
ￖ¹¶§¬¥·©￦³ª￦°³²«Ο¸©¶±￦­²º©·¸±©²¸￦
ￖ¶³§©©¨·￦ª¶³±￦·¥°©￦³ª￦°³²«Ο¸©¶±￦­²º©·¸±©²¸￦
Net cash used from investing activities
(C)
￦
Long-term Investment
￈©«Κ￦￈¥°¥²§©￦
‫ڹڶڵ‬ￓ￦
‫ںڹڵ‬ￓ￦ ￈¥°Κ￦©²¨￦
ￏ²º©·¸±©²¸￦ ­²§³±©￦
Ϯ¥··³§­¥¸©ϯ￦
‫ں‬ￓ￦
‫ڷڶ‬ￓ￦ ￊ­·´³·¥°￦
ￇ§µ¹­·­¸­³²￦Ϯￚ³¶½ϯ￦
‫ڼڸ‬ￓ￦
ￚ³¸¥°￦
‫ڽڻڵ‬ￓ￦
‫ڽڻڵ‬ￓ￦ ￦￦
￦
Question No. 3
￘©¸­¶©±©²¸￦³ª￦¦³²¨·￦
ￖ¶³§©©¨·￦ª¶³±￦­··¹¥²§©￦³ª￦´¶©ª©¶¶©¨￦·¸³§¯￦
ￇ§µ¹­·­¸­³²￦³ª￦¸¶©¥·¹¶½￦·¬¥¶©·￦
ￊ­º­¨©²¨·￦´¥­¨￦
Net cash used from financing activities
(A)
￦
Retained Earnings
￈¥°¥²§©￦©²¨￦
‫ڶڸڶ‬ￓ￦
‫ڻڶڶ‬ￓ￦ ￈©«Κ￦￈¥°¥²§©￦
ￊ­º­¨©²¨·￦
‫ڶڹ‬ￓ￦
‫ڻں‬ￓ￦ ￔ©¸￦­²§³±©￦
ￚ³¸¥°￦
‫ڸڽڶ‬ￓ￦
‫ڸڽڶ‬ￓ￦ ￦￦
￦
ￚ³¸¥°￦¨­º­¨©²¨·￦
ￒ©··Ό￦￙¸³§¯￦¨­º­¨©²¨·￦ ￦·±¥°°￦Ϯ‫ڸ‬ￓ￦·¬¥¶©·￦¼￦ ‫ڻ‬Κ‫ڴڹ‬￦ª¥­¶￦º¥°¹©ϯ￦
￉¥·¬￦¨­º­¨©²¨·￦´¥­¨￦
￦
SUMMARY OF ANSWERS:
1. C
2. C
3. A
￦
401
‫ںڴڸ‬ￓ￦
‫ڷ‬ￓ￦
‫ڶ‬ￓ￦
Ϯ‫ڴڴڶ‬ￓϯ￦
Ϯ‫ڷ‬ￓϯ￦
Ϯ‫ڴڻ‬ￓϯ￦
Ϯ‫ڵڶ‬ￓϯ￦
Ϯ‫ڹڷ‬ￓϯ￦
‫ڶڼ‬ￓ￦
Ϯ‫ںڸ‬ￓϯ￦
‫ڻڵ‬ￓ￦
Ϯ‫ڹڶ‬ￓϯ￦
‫ڷڶ‬ￓ￦
Ϯ‫ڵڷ‬ￓϯ￦
Ϯ‫ڴں‬ￓϯ￦
‫ڹڻ‬ￓ￦
Ϯ‫ڽ‬ￓϯ￦
Ϯ‫ڶڶ‬ￓϯ￦
Ϯ‫ںڵ‬ￓϯ￦
‫ڶڹ‬ￓ￦
‫ڴڷ‬ￓ￦
‫ڶڶ‬ￓ￦
Chapter 37
Statement of Cash Flows
PROBLEM 37-12
￦
Question No. 1
ￕº©¶¨¶¥ª¸￦ ￦©²¨￦
ￇ¨¨Ό￦￈¥²¯Ζ￦¦©«­²²­²«￦
Net cash outflow
(A)
￦
Question No. 2
ￖ¶³ª­¸￦ª³¶￦¸¬©￦½©¥¶￦
ￊ©´¶©§­¥¸­³²￦
ￇ±³¶¸­¾¥¸­³²￦
ￏ²§¶©¥·©￦­²￦­²º©²¸³¶½￦Ϯ‫ڴڴڶ‬￦ ￦‫ڴڵڵ‬ϯ￦
ￏ²§¶©¥·©￦­²￦¸¶¥¨©￦¶©§©­º¥¦°©￦Ϯ‫ڹڽڵ‬￦ ￦‫ڹڻ‬ϯ￦
ￏ²§¶©¥·©￦­²￦¸¶¥¨©￦´¥½¥¦°©￦Ϯ‫ڴڵڶ‬￦ ￦‫ڴںڵ‬ϯ￦
ￊ©§¶©¥·©￦­²￦§¹¶¶©²¸￦¸¥¼￦´¥½¥¦°©￦Ϯ‫ڴڼ‬￦ ￦‫ڴڵڵ‬ϯ￦
Net cash from operating activities
(D)
￦
Question No. 3
ￇ§µ¹­·­¸­³²￦³ª￦ￖￖￋ￦Ϯ·©©￦§³±´¹¸¥¸­³²￦¦©°³»ϯ￦
ￇ§µ¹­·­¸­³²￦³ª￦­²¸¥²«­¦°©￦¥··©¸·￦Ϯ·©©￦§³±´¹¸¥¸­³²￦¦©°³»ϯ￦
ￇ§µ¹­·­¸­³²￦³ª￦­²º©·¸±©²¸￦
Net cash used in investing activities
(A)
‫ڴڵڵ‬￦
‫ڴڶڵ‬￦
Ϯ‫ڴڷڶ‬ϯ￦
‫ڹڷڵ‬￦
‫ڹڵڵ‬￦
‫ڹڶ‬￦
Ϯ‫ڴڽ‬ϯ￦
Ϯ‫ڴڶڵ‬ϯ￦
‫ڴڹ‬￦
Ϯ‫ڴڷ‬ϯ￦
‫ڹڼ‬￦
Ϯ‫ڹڴڷ‬ϯ￦
Ϯ‫ڹڶڵ‬ϯ￦
Ϯ‫ڴڷڶ‬ϯ￦
Ϯ‫ڴںں‬ϯ￦
￦
￈¥°¥²§©￦¦©«­²²­²«￦
ￇ§µ¹­·­¸­³²￦
￘©º¥°¹¥¸­³²￦
ￚ³¸¥°￦
PPE, net
‫ڴڵڸ‬￦
305
‫ڴڼ‬￦
‫ڹڽڻ‬￦
‫ڴڼں‬￦
Ο￦
‫ڹڵڵ‬￦
‫ڹڽڻ‬￦
ￋ²¨­²«￦¦¥°¥²§©￦
ￊ­·´³·¥°￦
ￊ©´¶©§­¥¸­³²￦
￦￦
Intangible asset, net
‫ڴڴڶ‬￦
‫ڴڴڷ‬￦
125
Ο￦
Ο￦
‫ڹڶ‬￦
‫ڹڶڷ‬￦
‫ڹڶڷ‬￦
ￋ²¨­²«￦¦¥°¥²§©￦
ￊ­·´³·¥°￦
ￇ±³¶¸­¾¥¸­³²￦
￦￦
￦
￈¥°¥²§©￦¦©«­²²­²«￦
ￇ§µ¹­·­¸­³²￦
￘©º¥°¹¥¸­³²￦
ￚ³¸¥°￦
￦
Question No. 4
‫ܫڴڵ‬￦·©§¹¶©¨￦°³¥²￦²³¸©·￦
ￏ··¹¥²§©￦³ª￦·¬¥¶©·￦
ￊ­º­¨©²¨·￦´¥­¨￦Ϯ·©©￦§³±´¹¸¥¸­³²￦¦©°³»ϯ￦
Net cash from financing activities
(C)
￦
￈¥°¥²§©￦©²¨￦
ￊ­º­¨©²¨·￦
ￚ³¸¥°￦
Retained Earnings
‫ڹڻڷ‬￦
‫ڹڽڶ‬￦ ￈©«Κ￦￈¥°¥²§©￦
‫ڹڹ‬￦
‫ڹڷڵ‬￦ ￔ©¸￦­²§³±©￦
‫ڴڷڸ‬￦
‫ڴڷڸ‬￦ ￦￦
￦
402
‫ڴڴڷ‬￦
‫ڴڴڵ‬￦
Ϯ‫ڹڹ‬ϯ￦
‫ڹڸڷ‬￦
Chapter 37
Statement of Cash Flows
SUMMARY OF ANSWERS:
1. A
2. D
3. A
￦
￦
PROBLEM 37-13
4.
C
Question No. 1
￉¥·¬￦
ￇ§§³¹²¸·￦¶©§©­º¥¦°©￦
ￇ°°³»¥²§©￦ª³¶￦¨³¹¦¸ª¹°￦¥§§³¹²¸·￦
ￏ²º©²¸³¶­©·￦
Total current assets
(A)
‫ڹ‬Ζ‫ڽڷں‬Ζ‫ڴڴڽ‬￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڼڵ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڼ‬Ζ‫ڽڹں‬Ζ‫ڴڴڽ‬￦
Question No. 2
ￏ²º©·¸±©²¸￦­²￦¦³²¨·￦Ο￦ￌￇ￦¥¸￦¥±³¶¸­¾©¨￦§³·¸￦
ￖ¶³´©¶¸½￦´°¥²¸￦¥²¨￦©µ¹­´±©²¸￦
ￇ§§¹±¹°¥¸©¨￦¨©´¶©§­¥¸­³²￦
ￌ¶¥²§¬­·©￦Ο￦²©¸￦
ￚ³¸¥°￦²³²§¹¶¶©²¸￦¥··©¸·
(A)￦
‫ڷ‬Ζ‫ڵںڼ‬Ζ‫ڹڴڵ‬￦
‫ڽ‬Ζ‫ڴڶڹ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڷ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
‫ڽ‬Ζ‫ڵڼڽ‬Ζ‫ڹڴڵ‬￦
￦
￦
ￚ³¸¥°￦¥··©¸·￦
￦
Question No. 3￦
Liabilities and equity
ￇ§§³¹²¸·￦´¥½¥¦°©￦
ￊ­º­¨©²¨·￦´¥½¥¦°©￦
ￚ³¸¥°￦§¹¶¶©²¸￦°­¥¦­°­¸­©·￦ ￦
‫ڼڵ‬Ζ‫ڵڸں‬Ζ‫ڹڴڴ‬￦
￦
￦
‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
(A)￦
￦
￦
Question No. 4
ￊ©ª©¶¶©¨￦¸¥¼￦°­¥¦­°­¸½￦
ￚ³¸¥°￦²³²§¹¶¶©²¸￦°­¥¦­°­¸­©·￦
￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦
(C)￦
￦
￦
ￚ³¸¥°￦°­¥¦­°­¸­©·￦￦
￦
Question No. 5￦
ￕ¶¨­²¥¶½￦·¬¥¶©·Ζ￦ￖ‫ڴڴڵ‬￦´¥¶￦º¥°¹©￦
￙¬¥¶©￦ￖ¶©±­¹±￦
ￚ¶©¥·¹¶½￦·¬¥¶©·￦¥¸￦§³·¸￦
￘©¸¥­²©¨￦©¥¶²­²«·￦
ￚ³¸¥°￦·¬¥¶©¬³°¨©¶·‫ك‬￦©µ¹­¸½￦
(D)￦
‫ڹ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦
￦
‫ڵڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
Ϯ‫ڴڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
‫ڵ‬Ζ‫ڵڸڴ‬Ζ‫ڹڴڴ‬￦
‫ڶڵ‬Ζ‫ڵڸڻ‬Ζ‫ڹڴڴ‬￦
￦
￦
ￚ³¸¥°￦°­¥¦­°­¸­©·￦¥²¨￦©µ¹­¸½￦
‫ڼڵ‬Ζ‫ڵڸں‬Ζ‫ڹڴڴ‬￦
￦
￈©«Κ￦￈¥°¥²§©￦
￙¥°©·￦³²￦¥§§³¹²¸￦
￦￦
Accounts receivable
‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڹ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڸ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
Ο￦
‫ڹ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦ ‫ڹ‬Ζ‫ڴڴں‬Ζ‫ڴڴڴ‬￦
￦
403
￈¥°Κ￦©²¨￦
￉³°°©§¸­³²·￦
￝¶­¸©Ο³ªª￦
￦￦
Chapter 37
Statement of Cash Flows
￈¥°Κ￦©²¨￦
￝¶­¸©Ο³ªª￦
￦￦
Allowance for doubtful accounts
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڸ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦
Ο￦
‫ڴڸڵ‬Ζ‫ڴڴڴ‬￦ ￈¥¨￦¨©¦¸·￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦ ￦￦
￦
￈©«Κ￦￈¥°¥²§©￦
ￔ©¸￦´¹¶§¬¥·©·￦
￦￦
Merchandise inventory
‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￈¥°Κ￦©²¨￦
‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ‫ڶ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￉³·¸￦³ª￦«³³¨·￦·³°¨￦
‫ڸ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ‫ڸ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￦￦
￈¥°Κ￦©²¨￦
Payment
￦￦
Accounts payable
‫ڸ‬Ζ‫ڴڴڼ‬Ζ‫ڴڴڴ‬￦ ‫ڸ‬Ζ‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦
1,900,000 ‫ڶ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￔ©¸￦´¹¶§¬¥·©·￦
‫ں‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦ ‫ں‬Ζ‫ڴڴڻ‬Ζ‫ڴڴڴ‬￦ ￦￦
￦
￦
Amortization table:
Interest
Interest
Discount
Present
Date
Collection
Income
Amortization
value
‫ڵڴ‬ϑ‫ڵڴ‬ϑ‫ڻڵڴڶ‬￦
￦
￦
￦
‫ڷ‬Ζ‫ںڸڻ‬Ζ‫ڼںڷ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڻڵڴڶ‬￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڸڻڷ‬Ζ‫ڻڷں‬￦
‫ڸڹ‬Ζ‫ڻڷں‬￦
‫ڷ‬Ζ‫ڵڴڼ‬Ζ‫ڹڴڴ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڼڵڴڶ‬￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڷ‬Ζ‫ڴڴڵ‬￦
‫ڴں‬Ζ‫ڴڴڵ‬￦
‫ڷ‬Ζ‫ڵںڼ‬Ζ‫ڹڴڵ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڽڵڴڶ‬￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
‫ںڼڷ‬Ζ‫ڵڵڵ‬￦
‫ںں‬Ζ‫ڽڻڴ‬￦
‫ڷ‬Ζ‫ڻڶڽ‬Ζ‫ڸڼڵ‬￦
‫ڶڵ‬ϑ‫ڵڷ‬ϑ‫ڴڶڴڶ‬￦
‫ڴڶڷ‬Ζ‫ڴڴڴ‬￦
‫ڶڽڷ‬Ζ‫ںڵڼ‬￦
‫ڶڻ‬Ζ‫ںڵڼ‬￦
‫ڸ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Property, Plant and Equipment
￈©«Κ￦￈¥°¥²§©￦
‫ڽ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦ ￉³·¸￦³ª￦©µ¹­´±©²¸￦·³°¨￦
ￇ§µ¹­·­¸­³²￦§³·¸￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڽ‬Ζ‫ڴڶڹ‬Ζ‫ڴڴڴ‬￦ ¦¥°Κ￦©²¨￦
ￖ¶©·©²¸￦º¥°¹©￦³ª￦ￓￒￖ￦
Ο￦
￦ ￦
￦￦
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦ ￦￦
￦
Accumulated depreciation
￈¥°Κ￦©²¨￦
‫ڷ‬Ζ‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦ ‫ڷ‬Ζ‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦
ￇ§§¹±¹°¥¸©¨￦ ¨©´¶©§­¥¸­³²￦
³ª￦¥··©¸￦·³°¨￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڽ‬Ζ‫ڴڴڴ‬￦ ￊ©´¶©§­¥¸­³²￦©¼´©²·©￦
￦￦
‫ڸ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ‫ڸ‬Ζ‫ڴڴڵ‬Ζ‫ڴڴڴ‬￦ ￦￦
￦
ￔ©¸￦￙©°°­²«￦ￖ¶­§©￦
￦
‫ڴڴڹ‬Ζ‫ڴڴڴ‬￦
ￒ©··Ό￦￉¥¶¶½­²«￦¥±³¹²¸￦
￦
￦
￦￦￦￉³·¸￦
‫ڴڼڸ‬Ζ‫ڴڴڴ‬￦
￦
￦￦￦ￒ©··Ό￦ￇ§§¹±¹°¥¸©¨￦ￊ©´¶©§­¥¸­³²￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڴڼڶ‬Ζ‫ڴڴڴ‬￦
ￍ¥­²￦³²￦·¥°©￦
￦
‫ڴڶڶ‬Ζ‫ڴڴڴ‬￦
￦
Ordinary shares
￈©«­²²­²«￦¦¥°¥²§©￦
‫ڴڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
404
Chapter 37
Statement of Cash Flows
ￏ··¹¥²§©￦ª³¶￦§¥·¬￦
￈¥°¥²§©￦©²¨￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڵڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
￦
Share Premium
￈©«­²²­²«￦¦¥°¥²§©￦
ￏ··¹¥²§©￦ª³¶￦§¥·¬￦
￈¥°¥²§©￦©²¨￦
‫ڵ‬Ζ‫ڴڴڴ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڶ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڴڶ‬Ζ‫ڴڴڴ‬￦
￦
Retained Earnings
￈©«­²²­²«￦¦¥°¥²§©￦
ￇ¨¨Ό￦ￔ©¸￦­²§³±©￦
ￒ©··Ό￦ￊ­º­¨©²¨·￦¨©§°¥¶©¨Ο§¥·¬￦
￈¥°¥²§©￦©²¨￦
‫ڵںڸ‬Ζ‫ڹڴڴ‬￦
‫ڴڼڽ‬Ζ‫ڴڴڴ‬￦
‫ڴڴڸ‬Ζ‫ڴڴڴ‬￦
‫ڵ‬Ζ‫ڵڸڴ‬Ζ‫ڹڴڴ‬￦
￦
SUMMARY OF ANSWERS:
1. A
2. A
3. A
￦
￦
PROBLEM 37-14
￦
Question No. 1
ￋ²¨­²«￦¦¥°¥²§©￦
ￖ¥½±©²¸￦
￦ￚ³¸¥°￦
￦
Question No. 2
￈¥°¥²§©￦¦©«­²²­²«￦
ￇ§µ¹­¶©¨￦ ￦§¥·¬￦
ￇ§µ¹­¶©¨￦ ￦°©¥·©￦
ￇ§µ¹­¶©¨￦ ￦ ¦¹·­²©··￦
§³±¦­²¥¸­³²￦
ￚ³¸¥°￦
4.
C
5.
D
(C)
Income tax payable
‫ڷڸڵ‬Ζ‫ڴڴڻ‬￦
‫ڹں‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦
76,000 ‫ڸڹڵ‬Ζ‫ڴڴڻ‬￦ ￏ²§³±©￦¸¥¼￦©¼´©²·©￦
‫ڽڵڶ‬Ζ‫ڴڴڻ‬￦ ‫ڽڵڶ‬Ζ‫ڴڴڻ‬￦ ￦￦
(C)
PPE, net
‫ڵڽڻ‬Ζ‫ڴڴڹ‬￦
‫ڹڴڼ‬Ζ‫ڴڴڷ‬￦ ￋ²¨­²«￦¦¥°¥²§©￦
‫ڴڹ‬Ζ‫ڴڴڴ‬￦
Ο￦ ￊ­·´³·¥°￦
‫ڶڵ‬Ζ‫ڴڷڵ‬￦
153,330 ￊ©´¶©§­¥¸­³²￦
‫ڹڴڵ‬Ζ‫ڴڴڴ‬￦
‫ڼڹڽ‬Ζ‫ڴڷں‬￦
￦ ￦
‫ڼڹڽ‬Ζ‫ڴڷں‬￦ ￦￦
￦
Question No. 3
(A)
ￖ¶³ª­¸￦ª³¶￦¸¬©￦½©¥¶￦
ￊ©´¶©§­¥¸­³²￦
ￇ±³¶¸­¾¥¸­³²￦
￙¬¥¶©￦­²￦´¶³ª­¸￦³ª￦¥··³§­¥¸©￦
ￏ²§¶©¥·©￦­²￦­²º©²¸³¶½￦Ϯ‫ڻڹ‬Ζ‫ڴڴڷ‬￦ ￦‫ںڸ‬Ζ‫ڴڴڽ‬ϯ￦
ￏ²§¶©¥·©￦­²￦¸¶¥¨©￦¥²¨￦³¸¬©¶￦¶©§©­º¥¦°©·￦Ϯ©¼§°¹¨­²«￦¶©§©­º¥¦°©￦
ª¶³±￦¦¹·­²©··￦§³±¦­²¥¸­³²ϯ￦ ￦Ϯ‫ڹڻ‬Ζ‫ڴڴڽ‬￦ ￦‫ڵڹ‬Ζ‫ڴڷڽ‬￦ ￦‫ں‬Ζ‫ڴڹڸ‬ϯ￦
ￊ©§¶©¥·©￦­²￦¸¶¥¨©￦¥²¨￦³¸¬©¶￦´¥½¥¦°©·￦Ϯ©¼§°¹¨­²«￦¶©§©­º¥¦°©￦
ª¶³±￦¦¹·­²©··￦§³±¦­²¥¸­³²ϯ￦ ￦Ϯ‫ڶڼ‬Ζ‫ڴڴں‬￦‫ܩ‬￦‫ڽ‬Ζ‫ڴڹڽ‬￦ ￦‫ڼڸ‬Ζ‫ڶڽڻ‬ϯ￦
ￏ²§¶©¥·©￦­²￦­²§³±©￦¸¥¼￦´¥½¥¦°©￦
ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦³´©¶¥¸­²«￦¥§¸­º­¸­©·￦
405
‫ڵڻڸ‬Ζ‫ڴڸڸ‬￦
‫ڷڹڵ‬Ζ‫ڴڷڷ‬￦
‫ڼ‬Ζ‫ڴڴڶ‬￦
Ϯ‫ڸڶ‬Ζ‫ڴڴڻ‬ϯ￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڸ‬ϯ￦
Ϯ‫ڻڵ‬Ζ‫ڴڶڹ‬ϯ￦
Ϯ‫ڷڸ‬Ζ‫ڼڹڻ‬ϯ￦
‫ڻڼ‬Ζ‫ڴڴڼ‬￦
‫ڹڵں‬Ζ‫ڶڽڶ‬￦
Chapter 37
Statement of Cash Flows
￦
Question No. 4
(C)
ￖ¶³§©©¨·￦ª¶³±￦·¥°©￦³ª￦°­§©²·©￦Ϯ·©©￦§³±´¹¸¥¸­³²￦¦©°³»ϯ￦
‫ڵڶ‬Ζ‫ڴڴں‬￦
ￇ§µ¹­·­¸­³²￦³ª￦ￖￖￋ￦
Ϯ‫ڴڹ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ§µ¹­·­¸­³²￦³ª￦ￎ©½￦￐¹¨©￦
Ϯ‫ڴڵ‬Ζ‫ڴڴڴ‬ϯ￦
ￇ§µ¹­·­¸­³²￦³ª￦￟©·¸©¶¨¥½￦
Ϯ‫ڼڹ‬Ζ‫ڴڴڼ‬ϯ￦
￉¥·¬￦¥²¨￦§¥·¬￦©µ¹­º¥°©²¸·￦¥§µ¹­¶©¨￦­²￦¦¹·­²©··￦§³±¦­²¥¸­³²￦
‫ڼ‬Ζ‫ڴڴڻ‬￦
ￔ©¸￦§¥·¬￦¹·©¨￦¦½￦­²º©·¸­²«￦¥§¸­º­¸­©·￦
Ϯ‫ڼڼ‬Ζ‫ڴڴڹ‬ϯ￦
￦
Intangible asset, net
￈¥°¥²§©￦¦©«­²²­²«￦
‫ڷڷ‬Ζ‫ڴڹڸ‬￦
‫ڼڶ‬Ζ‫ڴڴڼ‬￦ ￋ²¨­²«￦¦¥°¥²§©￦
ￇ§µ¹­·­¸­³²￦
‫ڼ‬Ζ‫ڴڴڶ‬￦ ￇ±³¶¸­¾¥¸­³²￦
ￍ³³¨»­°°Є￦
‫ڹڶ‬Ζ‫ڴڹڵ‬￦
21,600 ￊ­·´³·¥°￦
ￚ³¸¥°￦
‫ڼڹ‬Ζ‫ڴڴں‬￦
‫ڼڹ‬Ζ‫ڴڴں‬￦ ￦￦
￦
￉³²·­¨©¶¥¸­³²￦¸¶¥²·ª©¶¶©¨￦σϮ‫ڼڹ‬Ζ‫ڴڴڹ‬￦‫ܩ‬￦Ϯ‫ڹڷ‬Ζ‫ڴڴڴ‬￦¼￦‫ڵ‬Κ‫ڸ‬ϯσ￦
‫ڻڴڵ‬Ζ‫ڴڴڼ‬￦
ￒ©··Ό￦ￌￜￔￇￇ￦Ϯ‫ڴڵڵ‬Ζ‫ڴڴڶ‬￦¼￦‫ڹڻ‬ϯ￦
‫ڶڼ‬Ζ‫ڴڹں‬￦
ￍ³³¨»­°°￦
‫ڹڶ‬Ζ‫ڴڹڵ‬￦
￦
Question No. 5
()
￦
￦
PROBLEM 37-15
￦
Question No. 1
(A)
Interest receivable investing
￈©«Κ￦￈¥°¥²§©￦
‫ڴڵ‬Ζ‫ڴڴڹ‬￦ ‫ڶڵ‬Ζ‫ڴڴڹ‬￦ ￋ²¨­²«￦¦¥°¥²§©￦
ￏ²¸©¶©·¸￦­²§³±©￦
‫ڶڹ‬Ζ‫ڴڴڴ‬￦ 50,000 ￉³°°©§¸­³²￦
￦ￚ³¸¥°￦
‫ڶں‬Ζ‫ڴڴڹ‬￦ ‫ڶں‬Ζ‫ڴڴڹ‬￦ ￦￦
￦
Question No. 2
(A)
Income tax payable
ￋ²¨­²«￦¦¥°¥²§©￦
‫ڴڻڵ‬Ζ‫ڴڴڴ‬￦ ‫ڴڷڵ‬Ζ‫ڴڴڴ‬￦ ￈©«Κ￦￈¥°¥²§©￦
ￖ¥½±©²¸￦
140,000 ‫ڴڼڵ‬Ζ‫ڴڴڴ‬￦ ￏ²§³±©￦¸¥¼￦©¼´©²·©￦
￦ￚ³¸¥°￦
‫ڴڵڷ‬Ζ‫ڴڴڴ‬￦ ‫ڴڵڷ‬Ζ‫ڴڴڴ‬￦ ￦￦
￦
Question No. 3
(B)
ￏ²§¶©¥·©￦­²￦§¥·¬￦¥²¨￦§¥·¬￦©µ¹­º¥°©²¸·￦Ϯ‫ڶڵ‬Ζ‫ڴڴڹ‬￦ ￦‫ڴڴڸ‬ϯ￦
‫ڶڵ‬Ζ‫ڴڴڵ‬￦
ￇ¨¨Ό￦ￊ©§¶©¥·©￦­²￦¦¥²¯￦³º©¶¨¶¥ª¸￦
‫ڷ‬Ζ‫ڴڴڹ‬￦
ￔ©¸￦§¥·¬￦­²ª°³»·￦
‫ڹڵ‬Ζ‫ڴڴں‬￦
￦
ￔ©¸￦­²§³±©￦
‫ڸڷڼ‬Ζ‫ڴڴڽ‬￦
ￊ©´¶©§­¥¸­³²￦
‫ڴںڹ‬Ζ‫ڴڴڴ‬￦
ￍ¥­²￦³²￦·¥°©￦Ϯ‫ڴڹڸ‬Ζ‫ڴڴڴ‬￦ ￦‫ڸڶڷ‬Ζ‫ڴڴڹ‬ϯ￦
Ϯ‫ڹڶڵ‬Ζ‫ڴڴڹ‬ϯ￦
Ϯ‫ڶڹ‬Ζ‫ڴڴڴ‬ϯ￦
ￏ²¸©¶©·¸￦­²§³±©￦ ￦­²º©·¸­²«￦¥§¸­º­¸­©·￦
406
‫‪Statement of Cash Flows‬‬
‫‪Chapter 37‬‬
‫‪ￊ©§¶©¥·©￦­²￦­²º©²¸³¶½￦‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ںڹ‬
‫‪￦‬ڴڴڹ‪Ζ‬ڽڻ‬
‫‪ￊ©§¶©¥·©￦­²￦¸¶¥¨©￦¥²¨￦³¸¬©¶￦¶©§©­º¥¦°©·￦Ϯ©¼§°¹¨­²«￦­²¸©¶©·¸￦‬‬
‫‪ϯ￦‬ڴڴں‪Ζ‬ڹڵڸ‪￦ ￦‬ڴڴڵ‪Ζ‬ڹڽڸ‪¶©°¥¸©¨￦¸³￦­²º©·¸­²«ϯ￦ ￦Ϯ‬‬
‫‪ￊ©§¶©¥·©￦­²￦¸¶¥¨©￦¥²¨￦³¸¬©¶￦´¥½¥¦°©·￦‬‬
‫‪ϯ￦‬ڴڴں‪Ζ‬ڶڶڵ‪Ϯ‬‬
‫‪ￊ©§¶©¥·©￦­²￦»¥¶¶¥²¸½￦‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڷ‪Ϯ‬‬
‫‪ￏ²§¶©¥·©￦­²￦­²§³±©￦¸¥¼￦´¥½¥¦°©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸ‬
‫‪ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦¦½￦³´©¶¥¸­²«￦¥§¸­º­¸­©·￦‬‬
‫‪￦‬ڴڴڻ‪Ζ‬ڴڸڶ‪Ζ‬ڵ‬
‫‪￦‬‬
‫‪Question No. 4‬‬
‫)‪(A‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹ‬
‫‪ￏ²¸©¶©·¸￦§³°°©§¸©¨￦ ￦­²º©·¸­²«￦¥§¸­º­¸½￦‬‬
‫‪ￖ¶³§©©¨·￦ª¶³±￦·¥°©￦³ª￦±¥§¬­²©¶½￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڸ‬
‫‪ￖ¶³§©©¨·￦ª¶³±￦·¥°©￦³ª￦ª¥§¸³¶½￦¦¹­°¨­²«￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڸڷ‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڹڼ‪￦ ￦‬ڴڴڴ‪Ζ‬ڴڴڴ‪Ζ‬ڵ‪ￒ³¥²·￦¸³￦¹²¶©°¥¸©¨￦´¥¶¸­©·￦Ϯ‬‬
‫‪ϯ￦‬ڴڴڴ‪Ζ‬ڴڹڵ‪Ϯ‬‬
‫‪ￇ§µ¹­·­¸­³²￦³ª￦ￖￖￋ￦Ϯ·©©￦§³±´¹¸¥¸­³²￦¦©°³»ϯ￦‬‬
‫‪ϯ￦‬ڴڴڹ‪Ζ‬ڶڶڴ‪Ζ‬ڶ‪Ϯ‬‬
‫‪ￔ©¸￦§¥·¬￦¹·©¨￦¦½￦­²º©·¸­²«￦¥§¸­º­¸­©·￦‬‬
‫‪￦‬ڴڴڴڹ‪Ζ‬ڶڷڷ‪Ζ‬ڵ‪Ϯ‬‬
‫‪￦‬‬
‫‪PPE, net‬‬
‫‪￈¥°¥²§©￦¦©«­²²­²«￦‬‬
‫‪￦ ￋ²¨­²«￦¦¥°¥²§©￦‬ڴڴڸ‪Ζ‬ڻںڹ‪Ζ‬ڶ ‪￦‬ڴڴڸ‪Ζ‬ڸڽڹ‪Ζ‬ڵ‬
‫‪ￇ§µ¹­·­¸­³²￦‬‬
‫‪2,022,500‬‬
‫‪￦ ￊ­·´³·¥°￦Ο￦ￓ¥§¬­²©¶½￦‬ڴڴڹ‪Ζ‬ڸڶڷ‬
‫‪￘©º¥°¹¥¸­³²￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڶ‬
‫‪￦ ￊ­·¹·©¨￦ª¥§¸³¶½￦‬ڴڴڴ‪Ζ‬ڴڸڷ‬
‫‪￦‬‬
‫‪￦‬‬
‫‪￦ ￊ©´¶©§­¥¸­³²￦‬ڴڴڴ‪Ζ‬ڴںڹ‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦ ￦￦‬ڴڴڽ‪Ζ‬ڵڽڻ‪Ζ‬ڷ ‪￦‬ڴڴڽ‪Ζ‬ڵڽڻ‪Ζ‬ڷ‬
‫‪￦‬‬
‫‪Revaluation surplus‬‬
‫‪ￋ²¨­²«￦¦¥°¥²§©￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڷ‬
‫‪￦ ￈¥°¥²§©￦¦©«­²²­²«￦‬ڴڴڴ‪Ζ‬ڴڹڶ‬
‫‪ￚ¶¥²·ª©¶￦¸³￦￘ϑￋ￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‬
‫‪￦ ￘ϑ￙￦ ￦§¹¶¶©²¸￦´©¶­³¨￦‬ڴڴڴ‪Ζ‬ڴڶڶ‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڻڸ‬
‫‪￦ ￦￦‬ڴڴڴ‪Ζ‬ڴڻڸ‬
‫‪￦‬‬
‫‪Question No. 5‬‬
‫)‪(C‬‬
‫‪ￊ­º­¨©²¨·￦´¥­¨￦Ϯ·©©￦§³±´¹¸¥¸­³²￦¦©°³»ϯ￦‬‬
‫‪ϯ￦‬ڴڴں‪Ζ‬ڶڸ‪Ϯ‬‬
‫‪ϯ￦‬ڴڹ‪Κ‬ڵ‪￦¼￦‬ڴڴڴ‪Ζ‬ڴڴڵ‪ￖ¶³§©©¨·￦ª¶³±￦­··¹¥²§©￦³ª￦·¬¥¶©·￦Ϯ‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪ￔ©¸￦§¥·¬￦´¶³º­¨©¨￦ª¶³±￦ª­²¥²§­²«￦¥§¸­º­¸­©·￦‬‬
‫‪￦‬ڴڴڸ‪Ζ‬ڻڴڵ‬
‫‪￦‬‬
‫‪￈©«Κ￦￈¥°¥²§©￦‬‬
‫‪ￔ©¸￦­²§³±©￦‬‬
‫‪￦‬‬
‫‪￦￦‬‬
‫‪Retained Earnings‬‬
‫‪￦‬ڴڴڷ‪Ζ‬ڼڻڸ‪Ζ‬ڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ںڻڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڷ‬
‫‪￦‬ڴڴڽ‪Ζ‬ڸڷڼ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڶڵ‬
‫‪42,600‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڽ‪Ζ‬ڴڷڼ‪Ζ‬ڵ ‪￦‬ڴڴڽ‪Ζ‬ڴڷڼ‪Ζ‬ڵ‬
‫‪￈¥°¥²§©￦©²¨￦‬‬
‫‪￈³²¹·￦­··¹©Є￦‬‬
‫‪ￚ¶¥²·ª©¶￦¸³￦￘ϑￋ￦‬‬
‫‪ￊ­º­¨©²¨·￦‬‬
‫‪ￚ³¸¥°￦‬‬
‫‪￦‬‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴںڸ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڹڵ‬
‫‪￦‬ڴڴڴ‪Ζ‬ڴڵڷ‬
‫‪Єￚ³¸¥°￦­²§¶©¥·©￦­²￦·¬¥¶©￦§¥´­¸¥°￦¥²¨￦·¬¥¶©￦´¶©±­¹±￦‬‬
‫‪ￒ©··Ό￦ￏ··¹¥²§©￦³ª￦·¬¥¶©￦ª³¶￦§¥·¬￦‬‬
‫‪￈³²¹·￦­··¹©￦‬‬
‫‪￦‬‬
‫‪407‬‬
Suggested Answers to Theoretical Questions
SUGGESTED ANSWERS TO THEORETICAL QUESTIONS
￦
CHAPTER 1: Overview of Audit Process and Pre-engagement Activities
‫ڵ‬￦
‫ڶ‬￦
‫ڷ‬￦
‫ڸ‬￦
‫ڹ‬￦
￈
￈￦
ￇ￦
￈￦
￉
‫ں‬￦
‫ڻ‬￦
‫ڼ‬￦
‫ڽ‬￦
‫ڴڵ‬￦
￈￦
ￊ￦
ￇ￦
ￇ￦
ￇ￦
‫ڵڵ‬
‫ڶڵ‬￦
‫ڷڵ‬￦
‫ڸڵ‬￦
‫ڹڵ‬
ￊ
ￊ￦
ￊ￦
ￊ￦
￈
‫ںڵ‬
‫ڻڵ‬￦
‫ڼڵ‬￦
‫ڽڵ‬￦
‫ڴڶ‬
￉
￈￦
￈￦
ￊ￦
￉
‫ڵڶ‬￦
‫ڶڶ‬￦
‫ڷڶ‬￦
‫ڸڶ‬￦
‫ڹڶ‬￦
￉
ￊ￦
￉￦
ￇ￦
￉
‫ںڶ‬￦
‫ڻڶ‬￦
‫ڼڶ‬￦
‫ڽڶ‬￦
‫ڴڷ‬￦
ￇ￦
￉￦
￉￦
￈￦
￉
‫ڵڷ‬￦
‫ڶڷ‬￦
‫ڷڷ‬￦
‫ڸڷ‬￦
‫ڹڷ‬￦
ￊ￦
￉￦
ￇ￦
ￊ￦
ￊ￦
‫ںڷ‬
‫ڻڷ‬￦
‫ڼڷ‬￦
‫ڽڷ‬￦
‫ڴڸ‬
￈￦
￉￦
ￊ￦
￉￦
ￊ￦
ￊ￦
￈￦
ￊ
ￊ￦
￈￦
‫ڵڶ‬￦
‫ڶڶ‬￦
‫ڷڶ‬￦
‫ڸڶ‬￦
‫ڹڶ‬￦
￈￦
￉￦
￉
￉￦
￉￦
‫ںڶ‬￦
‫ڻڶ‬￦
‫ڼڶ‬￦
‫ڽڶ‬￦
‫ڴڷ‬￦
￉￦
ￊ￦
ￊ￦
ￊ￦
￉￦
‫ڵڷ‬￦
‫ڶڷ‬￦
‫ڷڷ‬￦
‫ڸڷ‬￦
‫ڹڷ‬￦
￉￦
￈￦
ￊ￦
￉￦
￉￦
‫ںڷ‬￦
‫ڻڷ‬￦
‫ڼڷ‬
‫ڽڷ‬￦
‫ڴڸ‬￦
￈￦
ￇ￦
￈￦
ￊ￦
ￊ￦
‫ںڷ‬
‫ڻڷ‬￦
‫ڼڷ‬￦
‫ڽڷ‬￦
‫ڴڸ‬
￈￦
ￊ￦
￈￦
￉￦
ￇ
￦
CHAPTER 2: Audit Planning
‫ڵ‬￦
‫ڶ‬￦
‫ڷ‬￦
‫ڸ‬￦
‫ڹ‬￦
￈￦
￉￦
￈
ￊ￦
￉￦
‫ں‬￦
‫ڻ‬￦
‫ڼ‬￦
‫ڽ‬￦
‫ڴڵ‬￦
ￊ￦
￉￦
￉￦
￉￦
￈￦
‫ڵڵ‬￦
‫ڶڵ‬￦
‫ڷڵ‬
‫ڸڵ‬￦
‫ڹڵ‬￦
ￇ￦
ￇ￦
ￊ
ￊ￦
ￇ￦
‫ںڵ‬￦
‫ڻڵ‬￦
‫ڼڵ‬
‫ڽڵ‬￦
‫ڴڶ‬￦
CHAPTER 3: Internal Control Consideration
‫ڵ‬￦
‫ڶ‬￦
‫ڷ‬￦
‫ڸ‬￦
‫ڹ‬￦
￈
ￇ￦
ￊ￦
ￊ￦
￉
‫ں‬￦
‫ڻ‬￦
‫ڼ‬￦
‫ڽ‬￦
‫ڴڵ‬￦
￉￦
ￇ￦
￉￦
￈￦
￈￦
‫ڵڵ‬
‫ڶڵ‬￦
‫ڷڵ‬￦
‫ڸڵ‬￦
‫ڹڵ‬
ￊ
ￇ￦
ￇ￦
ￊ￦
￈
￉￦
￉￦
ￇ￦
￉￦
￉￦
‫ںڸ‬
‫ڻڸ‬￦
‫ڼڸ‬￦
‫ڽڸ‬
‫ڴڹ‬￦
ￊ
ￊ￦
￈￦
ￇ
￉￦
‫ڵڹ‬￦
‫ڶڹ‬￦
‫ڷڹ‬￦
‫ڸڹ‬￦
‫ڹڹ‬￦
￉￦
ￇ￦
ￇ￦
ￊ￦
￉￦
‫ںڵ‬
‫ڻڵ‬￦
‫ڼڵ‬￦
‫ڽڵ‬￦
‫ڴڶ‬
ￊ
￉￦
￉￦
￉￦
ￇ
‫ڵڶ‬￦
‫ڶڶ‬￦
‫ڷڶ‬￦
‫ڸڶ‬￦
‫ڹڶ‬￦
￉
￈￦
ￊ￦
￉￦
￈
‫ںڶ‬￦
‫ڻڶ‬￦
‫ڼڶ‬￦
‫ڽڶ‬￦
‫ڴڷ‬￦
ￇ￦
￈￦
ￇ￦
￉￦
￉
‫ڵڷ‬￦
‫ڶڷ‬￦
‫ڷڷ‬￦
‫ڸڷ‬￦
‫ڹڷ‬￦
￉￦
￈￦
￈￦
￈￦
￉￦
￉￦
ￇ￦
￈￦
ￊ￦
￉￦
‫ڵڶ‬￦
‫ڶڶ‬￦
‫ڷڶ‬￦
‫ڸڶ‬￦
‫ڹڶ‬￦
ￇ￦
￈￦
￈￦
ￇ￦
ￊ￦
‫ںڶ‬￦
‫ڻڶ‬￦
‫ڼڶ‬￦
‫ڽڶ‬￦
‫ڴڷ‬￦
￈￦
ￊ￦
ￇ￦
￈￦
￈￦
‫ڵڷ‬￦
‫ڶڷ‬￦
‫ڷڷ‬￦
‫ڸڷ‬￦
‫ڹڷ‬￦
￈￦
ￊ￦
￈￦
ￊ￦
ￇ￦
￦
‫ڵڸ‬￦
‫ڶڸ‬￦
‫ڷڸ‬￦
‫ڸڸ‬￦
‫ڹڸ‬￦
CHAPTER 4: Transaction cycles
Problem 4-1
‫ڵ‬￦ ￊ￦
‫ڶ‬￦ ￇ￦
‫ڷ‬￦ ￈￦
‫ڸ‬￦ ￊ￦
‫ڹ‬￦ ￇ￦
￦
Problem 4-2
‫ڵ‬￦ ￉￦ ‫ں‬￦
‫ڶ‬￦ ￊ￦ ‫ڻ‬￦
‫ڷ‬￦ ￇ￦ ‫ڼ‬￦
‫ڸ‬￦ ￉￦ ‫ڽ‬￦
‫ڹ‬￦ ￊ￦ ‫ڴڵ‬￦
ￇ￦
ￊ￦
ￇ￦
￉￦
ￇ￦
‫ڵڵ‬￦
‫ڶڵ‬￦
‫ڷڵ‬￦
‫ڸڵ‬￦
‫ڹڵ‬￦
ￇ￦
￈￦
ￇ￦
ￊ￦
￉￦
‫ںڵ‬￦
‫ڻڵ‬￦
‫ڼڵ‬￦
‫ڽڵ‬￦
‫ڴڶ‬￦
￦
1589
Suggested Answers to Theoretical Questions
Problem 4-3
‫ڵ‬￦ ￈￦ ‫ں‬￦
‫ڶ‬￦ ￊ￦ ‫ڻ‬￦
‫ڷ‬￦ ￉￦ ‫ڼ‬￦
‫ڸ‬￦ ￊ￦ ‫ڽ‬￦
‫ڹ‬￦ ￉￦ ‫ڴڵ‬￦
ￊ￦
￉￦
￉￦
ￊ￦
￈￦
‫ڵڵ‬￦
‫ڶڵ‬￦
‫ڷڵ‬￦
‫ڸڵ‬￦
‫ڹڵ‬￦
￉￦
ￇ￦
ￇ￦
￈￦
￉￦
‫ںڵ‬￦
‫ڻڵ‬￦
‫ڼڵ‬￦
‫ڽڵ‬￦
‫ڴڶ‬￦
￉￦
ￊ￦
￉￦
ￇ￦
￉￦
‫ڵڶ‬￦
‫ڶڶ‬￦
‫ڷڶ‬￦
‫ڸڶ‬￦
‫ڹڶ‬￦
￈￦
￈￦
ￇ￦
ￊ￦
ￇ￦
‫ںڶ‬￦
‫ڻڶ‬￦
‫ڼڶ‬￦
‫ڽڶ‬￦
‫ڴڷ‬￦
ￊ￦
ￊ￦
￈￦
￉￦
ￊ￦
￦
Problem 4-4
Problem 4-5
‫ڵ‬￦ ￊ￦ ‫ں‬￦ ￉￦ ‫ڵڵ‬￦ ￊ￦ ￦ ‫ڵ‬￦ ￉￦ ‫ں‬￦ ￈￦
‫ڶ‬￦ ￈￦ ‫ڻ‬￦ ￇ￦ ‫ڶڵ‬￦ ￇ￦ ￦ ‫ڶ‬￦ ￉￦ ‫ڻ‬￦ ￈￦
‫ڷ‬￦ ￇ￦ ‫ڼ‬￦ ￊ￦ ‫ڷڵ‬￦ ￊ￦ ￦ ‫ڷ‬￦ ￉￦ ‫ڼ‬￦ ￊ￦
‫ڸ‬￦ ￉￦ ‫ڽ‬￦ ￉￦ ‫ڸڵ‬￦ ￇ￦ ￦ ‫ڸ‬￦ ￉￦ ‫ڽ‬￦ ￉￦
‫ڹ‬￦ ￈￦ ‫ڴڵ‬￦ ￇ￦ ‫ڹڵ‬￦ ￈￦ ￦ ‫ڹ‬￦ ￊ￦ ‫ڴڵ‬￦ ￊ￦
￦
CHAPTER 7: Substantive Test of Cash
Problem 7-1
‫ڵ‬Κ￦ ￈￦
‫ں‬Κ￦
‫ڶ‬Κ￦ ￇ￦
‫ڻ‬Κ￦
‫ڷ‬Κ￦ ￊ￦
‫ڼ‬Κ￦
‫ڸ‬Κ￦ ￉￦
‫ڽ‬Κ￦
‫ڹ‬Κ￦ ￉￦ ‫ڴڵ‬Κ￦
￦
￉￦
ￇ￦
ￊ￦
￈￦
￉￦
￦
￦
￦
￦
￦
Problem 7-2
‫ڵ‬Κ￦ ￈￦
‫ں‬Κ￦
‫ڶ‬Κ￦ ￇ￦
‫ڻ‬Κ￦
‫ڷ‬Κ￦ ￉￦
‫ڼ‬Κ￦
‫ڸ‬Κ￦ ￊ
‫ڽ‬Κ￦
‫ڹ‬Κ￦ ￉￦ ‫ڴڵ‬Κ￦
￉￦
ￊ￦
￉￦
￈
ￊ￦
Problem 4-6
‫ڵ‬￦ ￊ￦
‫ڶ‬￦ ￇ￦
‫ڷ‬￦ ￇ￦
‫ڸ‬￦ ￊ￦
‫ڹ‬￦ ￊ￦
￦
￦
￦
￦
￦
‫ڵڵ‬Κ
‫ڶڵ‬Κ￦
‫ڷڵ‬Κ￦
‫ڸڵ‬Κ
‫ڹڵ‬Κ￦
ￇ
ￊ￦
ￇ￦
￈
￈￦
‫ںڵ‬Κ
‫ڻڵ‬Κ￦
‫ڼڵ‬Κ￦
‫ڽڵ‬Κ
‫ڴڶ‬Κ￦
￈￦
￉￦
ￇ￦
￉￦
ￇ￦
‫ڵڶ‬Κ￦
‫ڶڶ‬Κ￦
‫ڷڶ‬Κ￦
‫ڸڶ‬Κ￦
‫ڹڶ‬Κ￦
CHAPTER 9: Substantive Test of Receivables and Sales
‫ڵ‬Κ￦
‫ڶ‬Κ￦
‫ڷ‬Κ￦
‫ڸ‬Κ
‫ڹ‬Κ￦
￦
ￊ￦
ￇ￦
￉￦
ￊ￦
ￇ￦
‫ں‬Κ￦
‫ڻ‬Κ￦
‫ڼ‬Κ￦
‫ڽ‬Κ￦
‫ڴڵ‬Κ￦
￉￦
￈￦
ￊ￦
￈￦
ￇ￦
‫ڵڵ‬Κ￦
‫ڶڵ‬Κ￦
‫ڷڵ‬Κ￦
‫ڸڵ‬Κ
‫ڹڵ‬Κ￦
￉￦
ￇ￦
￈￦
ￊ
￈￦
‫ںڵ‬Κ￦
‫ڻڵ‬Κ￦
‫ڼڵ‬Κ￦
‫ڽڵ‬Κ
‫ڴڶ‬Κ￦
ￇ￦
￉￦
￉￦
ￊ￦
ￇ￦
‫ڵڶ‬Κ￦
‫ڶڶ‬Κ￦
‫ڷڶ‬Κ￦
‫ڸڶ‬Κ￦
‫ڹڶ‬Κ￦
ￊ￦
￈￦
ￇ￦
￉
ￊ￦
CHAPTER 11: Substantive Test of Inventories and Cost of Sales
‫ڵ‬Κ￦
‫ڶ‬Κ￦
‫ڷ‬Κ￦
‫ڸ‬Κ￦
‫ڹ‬Κ￦
ￊ￦
￈￦
￉￦
￈￦
￈￦
‫ں‬Κ￦
‫ڻ‬Κ￦
‫ڼ‬Κ￦
‫ڽ‬Κ￦
‫ڴڵ‬Κ￦
ￇ￦
￈￦
￈￦
ￊ￦
￈￦
‫ڵڵ‬Κ￦
‫ڶڵ‬Κ￦
‫ڷڵ‬Κ
‫ڸڵ‬Κ￦
‫ڹڵ‬Κ￦
ￊ￦
￈￦
ￇ
￉￦
￈￦
‫ںڵ‬Κ￦
‫ڻڵ‬Κ￦
‫ڼڵ‬Κ
‫ڽڵ‬Κ￦
‫ڴڶ‬Κ￦
￉￦
￉￦
￈￦
￈￦
￉￦
‫ڵڶ‬Κ￦
‫ڶڶ‬Κ￦
‫ڷڶ‬Κ￦
‫ڸڶ‬Κ￦
‫ڹڶ‬Κ￦
ￊ￦
ￊ￦
ￊ￦
￉￦
ￊ￦
￦
CHAPTER 14: Substantive Test of Investments
‫ڵ‬Κ￦
‫ڶ‬Κ￦
‫ڷ‬Κ￦
‫ڸ‬Κ￦
‫ڹ‬Κ￦
￦
￉￦
￈￦
ￊ￦
￉￦
￈￦
‫ں‬Κ￦
‫ڻ‬Κ￦
‫ڼ‬Κ￦
‫ڽ‬Κ￦
‫ڴڵ‬Κ￦
￈￦
ￇ￦
￈￦
￈￦
￉￦
‫ڵڵ‬Κ
￦
￦
￦
￦
ￊ
￦
￦
￦
￦
1590
￉￦
￈￦
￉￦
￉￦
￈￦
Suggested Answers to Theoretical Questions
CHAPTER 18: Substantive Test of Property, Plant and Equipment
‫ڵ‬Κ￦
‫ڶ‬Κ￦
‫ڷ‬Κ￦
‫ڸ‬Κ￦
‫ڹ‬Κ￦
￉￦
ￊ￦
ￇ￦
ￊ￦
￈￦
‫ں‬Κ￦
‫ڻ‬Κ￦
‫ڼ‬Κ￦
‫ڽ‬Κ￦
‫ڴڵ‬Κ￦
ￊ￦
ￇ￦
ￊ￦
￈￦
￈￦
‫ڵڵ‬Κ
‫ڶڵ‬Κ￦
‫ڷڵ‬Κ￦
‫ڸڵ‬Κ
‫ڹڵ‬Κ￦
ￊ
￈￦
ￇ￦
￈
ￇ￦
‫ںڵ‬Κ
‫ڻڵ‬Κ￦
‫ڼڵ‬Κ￦
‫ڽڵ‬Κ
‫ڴڶ‬Κ￦
￈￦
ￇ￦
ￊ￦
ￊ￦
ￇ￦
‫ڵڶ‬Κ￦
‫ڶڶ‬Κ￦
‫ڷڶ‬Κ￦
‫ڸڶ‬Κ￦
‫ڹڶ‬Κ￦
￉
ￇ￦
ￇ￦
ￊ￦
ￇ￦
CHAPTER 22: Substantive Test of Intangible Assets, Prepaid Expenses
and Deferred Charges
‫ڵ‬Κ￦
‫ڶ‬Κ￦
‫ڷ‬Κ￦
‫ڸ‬Κ￦
‫ڹ‬Κ￦
￦
ￇ￦
￉￦
ￊ￦
￈￦
ￊ￦
‫ں‬Κ￦
‫ڻ‬Κ￦
‫ڼ‬Κ￦
‫ڽ‬Κ￦
‫ڴڵ‬Κ￦
ￇ￦
ￇ￦
￉￦
￈￦
ￇ￦
‫ڵڵ‬Κ￦
￦
￦
￦
￦
ￊ￦
￦
￦
￦
￦
CHAPTER 25: Substantive Test of Liabilities
‫ڵ‬Κ￦
‫ڶ‬Κ￦
‫ڷ‬Κ￦
‫ڸ‬Κ￦
‫ڹ‬Κ￦
￦
￈￦
￈￦
ￇ￦
￈￦
ￊ￦
‫ں‬Κ￦
‫ڻ‬Κ￦
‫ڼ‬Κ￦
‫ڽ‬Κ￦
‫ڴڵ‬Κ￦
ￊ￦
￉￦
ￇ￦
￈￦
ￊ￦
‫ڵڵ‬Κ
‫ڶڵ‬Κ￦
‫ڷڵ‬Κ￦
‫ڸڵ‬Κ
‫ڹڵ‬Κ￦
ￇ
￉￦
ￇ￦
￉
ￇ￦
‫ںڵ‬Κ
‫ڻڵ‬Κ￦
‫ڼڵ‬Κ￦
‫ڽڵ‬Κ
‫ڴڶ‬Κ￦
￉￦
￉￦
￉￦
ￊ￦
ￊ￦
‫ڵڶ‬Κ￦
‫ڶڶ‬Κ￦
‫ڷڶ‬Κ￦
‫ڸڶ‬Κ￦
‫ڹڶ‬Κ￦
ￊ￦
￉￦
￉￦
￈￦
ￇ￦
CHAPTER 31: Substantive Test of Shareholders' Equity
‫ڵ‬Κ￦
‫ڶ‬Κ￦
‫ڷ‬Κ￦
‫ڸ‬Κ￦
‫ڹ‬Κ￦
￦
ￇ￦
ￊ￦
￉￦
￈￦
ￇ￦
‫ں‬Κ￦
‫ڻ‬Κ￦
‫ڼ‬Κ￦
‫ڽ‬Κ￦
‫ڴڵ‬Κ￦
ￇ￦
ￊ￦
ￇ￦
ￊ￦
￉￦
‫ڵڵ‬Κ￦
‫ڶڵ‬Κ￦
‫ڷڵ‬Κ￦
‫ڸڵ‬Κ
‫ڹڵ‬Κ￦
ￊ￦
ￇ￦
￉￦
ￊ
ￊ￦
‫ںڵ‬Κ￦
‫ڻڵ‬Κ￦
‫ڼڵ‬Κ￦
‫ڽڵ‬Κ
‫ڴڶ‬Κ￦
￈￦
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CHAPTER 35: Substantive Test of Income Statement Accounts
‫ڵ‬Κ￦ ￉￦
‫ں‬Κ￦ ￉￦ ‫ڵڵ‬Κ￦ ￊ￦
‫ڶ‬Κ￦ ￇ￦
‫ڻ‬Κ￦ ￊ￦ ‫ڶڵ‬Κ￦ ￇ￦
‫ڷ‬Κ￦ ￉￦
‫ڼ‬Κ￦ ￇ￦ ‫ڷڵ‬Κ ￉
‫ڸ‬Κ￦ ￇ￦
‫ڽ‬Κ￦ ￉￦
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‫ڹ‬Κ￦ ￈￦ ‫ڴڵ‬Κ￦ ￊ￦
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CHAPTER 38: Audit Reporting￦
‫ڵ‬Κ￦ ￇ￦
‫ں‬Κ￦ ￊ￦ ‫ڵڵ‬Κ￦ ￇ￦ ‫ںڵ‬Κ￦
‫ڶ‬Κ￦ ￇ
‫ڻ‬Κ￦ ￉￦ ‫ڶڵ‬Κ ￉
‫ڻڵ‬Κ
‫ڷ‬Κ￦ ￊ￦
‫ڼ‬Κ￦ ￉￦ ‫ڷڵ‬Κ￦ ￇ￦ ‫ڼڵ‬Κ￦
‫ڸ‬Κ￦ ￈￦
‫ڽ‬Κ￦ ￇ￦ ‫ڸڵ‬Κ￦ ￈￦ ‫ڽڵ‬Κ￦
‫ڹ‬Κ￦ ￇ￦ ‫ڴڵ‬Κ￦ ￊ￦ ‫ڹڵ‬Κ￦ ￈￦ ‫ڴڶ‬Κ￦
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‫ڵڶ‬Κ￦
‫ڶڶ‬Κ￦
‫ڷڶ‬Κ￦
‫ڸڶ‬Κ￦
‫ڹڶ‬Κ￦
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