Actividad 2 sociología de las organizaciones formales y no formales
Capitulo 10
1. John Wiley & Sons, Inc. Prepared by Marianne Bradford, Ph. D. Bryant College A ccounting Principles, 6e Weygandt, Kieso, & Kimmel
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3. 1 Describr la aplicacion del principio de costo a los plant assets. STUDY OBJECTIVE 1 ................................
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11. Entrada para Registrar la compra del Coche Fúnebre La entrada para registrar la compra del Vehículo es la siguiente 193,500 80 1600 195,180
12. Entrada para registrar la compra de una maquinaria The summary entry to record the cost of the factory machinery and related expenditures is as follows:
13. STUDY OBJECTIVE 2 ................................ 2 Explicación del concepto de depreciación .
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16. 3 Computo de las depreciaciones . STUDY OBJECTIVE 3 ................................
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26. 4 Describir el procedimiento para revisar la depreciacion periodica . STUDY OBJECTIVE 4 ................................
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29. 5 Distinguir entre ingresos, gastos de capital, y explicar las entradas para estos gastos STUDY OBJECTIVE 5 ................................
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32. 6 Explicar como se hace la disposicion de activos fijos atraves del retiro , venta o intercambio STUDY OBJECTIVE 6 ................................
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34. Ganancia en la Disposicion En Julio 1, 20000, Wright Company vendio muebles de oficina por $16,000 cash. Costo original fue de $60,000 y a 1 de enero de 2002 tienen una depreciacion acumulada de $41,000. Depreciacion para los primeros 6 meses de 2002 es de $8,000. La entrada para registrar el gasto de depreciacion y actualizar la depreciacion a Julio 1 es como sigue:
35. ILLUSTRATION 10-19 GAIN ON DISPOSAL Luego de que la depreciacion acumulada se actualize, una ganancia en la disposicion de $5000 es computada: La entrada para registrar las ventas y la ganancia en la disposicion es como sigue:
36. ILLUSTRATION 10-20 LOSS ON DISPOSAL En vez de vender los muebles de oficina por $16,000, Wright vende por $9,000. En este caso una perdida de $2,000 se registra The entry to record the sale and the loss on disposal is as follows:
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40. A traves de este intercambio, una perdida en la disposicion de $16,000 ocurre. Una perdida resulta cuando el valor en los libros es mayor que el justo valor en el mercado del activo que se da. El computo es el siguiente: ILLUSTRATION 10-22 COMPUTATION OF LOSS ON DISPOSAL Al registrar el intercambio con una perdida se requieren 3 pasos 1) eliminate the book value of the asset given up, 2) record the cost of the asset acquired, and 3) recognize the loss on disposal.
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44. ILLUSTRATION 10-25 COST OF NEW DELIVERY EQUIPMENT (AFTER DEFERRAL OF GAIN) The $7,000 gain on disposal is then offset against the $22,000 cost of the new delivery equipment. The result is a $15,000 cost of the new delivery equipment, after deferral of the gain. The entry to record the exchange is as follows:
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46. 7 Compute periodic depletion of natural resources. STUDY OBJECTIVE 7 ................................
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50. RECORDING DEPLETION The Lane Coal Company invests $5 million in a mine estimated to have 10 million tons of coal and no salvage value. In the first year, 800,000 tons of coal are extracted and sold. Using the formulas, the calculations are as follows: $5,000,000 ÷ 10,000,000 = $.50 depletion cost per ton $.50 X 800,000 = $400,000 depletion expense The entry to record depletion expense for the first year of operations is as follows:
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52. 8 Contrast the accounting for intangible assets with the accounting for plant assets. STUDY OBJECTIVE 8 ................................
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57. RECORDING PATENTS National Labs purchases a patent at a cost of $60,000. If the useful life of the patent is 8 years, the annual amortization expense is $7,500 ($56,000 ÷ 8). Patent Expense is classified as an operating expense in the income statement. The entry to record the annual patent amortization is:
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64. 9 Indicate how plant assets, natural resources, and intangible assets are reported and analyzed. STUDY OBJECTIVE 9 ................................
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67. ILLUSTRATION 10-30 PRESENTATION OF PROPERTY, PLANT, AND EQUIPMENT AND INTANGIBLE ASSETS OWENS-ILLINOIS, INC. Balance Sheet - Partial (In millions of dollars) Property, plant, and equipment Timberlands, at cost, less accumulated depletion $ 95.4 Buildings and equipment, at cost $ 2,207.1 Less: Accumulated depreciation 1,229.0 978.1 Total property, plant, and equipment $ 1,073.5 Intangibles Patents 410.0 Total $ 1,483.5 A more comprehensive presentation of property, plant, and equipment is excerpted from the balance sheet of Owens-Illinois and shown below.