Financial Accounting 2 Chapter 1 Solman

CHAPTER 1 CURRENT LIABILITIES, PROVISIONS AND CONTINGENCIES PROBLE MS 1-1. (Washing!n C!"#an$% A&&!'ns Pa$a)*, 1+11+, *!/* a0's"*ns Un/*&!/0*0 &h*&2s in #a$"*n ! &/*0i!/s Un/*&!/0*0 #'/&has*s (134,444 5 678% A&&!'ns Pa$a)*, 1+11+, as a0's*0 1-+.

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Chapter 1 – Current Liabilities, Provisions and Contingencies

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1-9.

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In*/*s E5#*ns* Dis&!'n !n N!*s Pa$a)* 1+4,444 ? :4,444

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N!*s Pa$a)* Cash (% A D*&*"*/ 1, +41 C'//*n Liai)ii*s N!*s Pa$a)*, n* ! P34,444 Dis&!'n 1-<.

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9


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P

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P

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P :+,+++ P <,79+

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+411

+41+

,344,444 1,444,444 +,344,444 1,444,444 +,344,444 ,344,444 <4,444

134,444 <4,444

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3


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-----

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P:+4,444 (:+,444% P<97,444

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+41+

P9,344,444 P3,444,444 3,344,444 :,444,444 (3,444,444% (3,:44,444% P3,444,444 P<,44,444

1-16. (Ha$*s C!.% P/!#*/$ Ta5*s Pa$a)* P/!#*/$ a5 *5#*ns* =')$ 1 ! D*&. 1 (:+,444 5 <1+% P <,444 Pa$"*n in +41+ (N!. #a$"*n  :+,444% (+9,444% In&!"* Ta5 Pa$a)* P/*a5 in&!"* *!/* a&&/'*0 #/!#*/$ a5*s P1,<+6,444 L*ss a&&/'*0 #/!#*/$ a5 1+,444 In&!"* s'*& ! a5 P1,<1:,444 In&!"* a5 /a* 48 In&!"* a5 *5#*ns* P 973,144 +41+ #a$"*ns !/ +41+ in&!"* a5(974,444? 164,444% (+64,444% VAT Pa$a)* O'#' VAT (1+8 5 6,444,444% P 1,474,444 +41+ #a$"*ns ! VAT (:+3,444% T!a) &'//*n )iai)ii*s !/ a5*s

P 1+,444

163,144

33,444 P3<+,144

1-+4. (Ga/*)0 C!"#an$% B  7,444,444 5 78  <94,444 1.

2.

B  78 (7444,444 ? B % B  <94,444 - .47B

:


B  <94,4441.47  36+,36 &.

B  .47 (7,444,444 ? T % T  .4 (7,444,444 ? B % B  .47 7,444,444 - .4 (7,444,444 ? B %  B  .47 7,444,444 ? +,944,444 F .4B B  997,444 F .4+9B B  997,4444.6:<  936,41<

0.

B  .47 7,444,444 ? B ? T  T  .4 (7,444,444 ? B% B  .477,444,444 ? B - .4 (7,444,444 ? B% B  .47 7,444,444 ? B ? +,944,444 F . 4B B  997,444 - .43
1-+1. (A/h'/ C!/#!/ai!n% a. B!n's ! sa)*s "anag*/  .47 5 ,444,444 B!n's ! *a&h sa)*s ag*n  .4< 5 ,444,444

2.



+94,444



174,444

T!a) B!n's  .< ,444,444 ? B ? T % T  .4 ,444,444 ? B  N,444,44 4 B  .< ? B - .4 (,444,444 ? B% B  .< ,444,444 ? B ? 644,444 F .4B B  :3<,444 - .+3+B B  :3<,4441.+3+ B (Ea&h% <4,79  

3.

 

<4,79 (!a)% +41,+:7

B  .+ ,444,444 ? B  B  6<4,444 - . +B B  6<4,4441.+ B (Sa)*s Manag*/% :+:,+: 5 1++ B (Ea&h Sa)*s Ag*n% :+:,+: 5 14+

  

:+:,+: (!a)% +:+,:+: ++:,+:

1-++. (C)**)an0, In&.% B. 4< 6,444,444 ? B ? T  T  .4 (6,444,444 ? B% B. 4< (6,444,444 ? B - .4 (6,444,444 ? B %  B. 4<  6,444,444 ? B ? +,:44,444 F .4B  B  :7,444 - .49+B B  :7,444  1.49+  <+,:<9 T  .4 (6,444,444 ? <+,:<9% T  +,361,1:1

1-+. (M&in)*$ C!"#an$% a.

Va&ai!n *a/n*0 $ *"#)!$**s in +41+

P +44,444

A0's"*n in /a* !/ 'n's*0 a&ai!n #a$ in #/*i!'s #*/i!0s (+34,444 ? 134,444% 5 148 Va&ai!n #a$ *5#*ns* in +41+

2.

Un's*0 a&ai!n #a$ in #/*i!'s #*/i!0s, a0's*0 ! &'//*n /a* (+34,444 ? 134,444% 5 1148 Va&ai!n #a$ *a/n*0 $ *"#)!$**s in +41+ 'n's*0

14,444 P +14,444 P114,444 +44,444

7


P14,44 4

Liai)i$ !/ a&ai!n #a$, 1+11+

1-+9. (R!!s**) C!/#!/ai!n% Th* ')) a"!'n ! P+,444,444 is &)assi*0 as &'//*n )iai)i$ *&a's* !n D*&*"*/ 1, +41+ (h* /*#!/ing 0a*%, h* *n*/#/is* has n! 'n&!n0ii!na) /igh ! 0**/ h* s*)*"*n ! h* !)igai!n !/ a #*/i!0 ! a )*as 1+ "!nhs.

1-+3.

C'//*n Cas* 1 . Ta, In&. ,<44,444 5 748 ,444,444 ? +,774,444 Cas* +. Ta, In&. Cas* .

Wi)s!n C!/#!/ai!n Si'ai!n A Si'ai!n B Si'ai!n C Si'ai!n D

P+,774,444 P 1+4,444 +,444,444

4

C'//*n

N!n-&'//*n

<,444,444 4 <,444,444 -4-

4 <,444,444 4 <,444,444

1-+<. (Ha/0ing C!"#an$% C'//*n Liai)ii*s 198 N!*s Pa$a)*, /*nan&*0 !n Ma/&h 14, +41 C'//*n #!/i!n ! 1<8 n!*s #a$a)* T!a) &'//*n )iai)ii*s

1-+:. (C!!)i0g* C!"#an$% C'//*n Liai)ii*s A&&!'ns Pa$a)* M!/gag* N!*s Pa$a)* Ban2 N!*s Pa$a)* 0'* &'//*n)$ In*/*s Pa$a)* Va)'* A00*0 Ta5 Pa$a)* In&!"* Ta5 Pa$a)* Wihh!)0ing Ta5 Pa$a)* T!a) C'//*n Liai)ii*s

N!n&'//*n

P+,344,444 744,444 P,44,44 4

P +:4,444 1,44,444 144,444 :,344 +77,444 13,444 1+4,444 P+,944,344

VAT +,<77,444  1.1+  +,944,444J +,944,444 5 1+8  +77,444 Th* 0a"ag*s &)ai"*0 $ *"#)!$**s &ann! * /*&!gni*0 sin&* h* a"!'n is n! /*as!na)$ *si"a)*.

6


MULTIPLE CHOICE QUESTIONS Th*!/$ MC1 MC+ MC MC9 MC3 MC< MC: MC7 MC6 MC14

D B C B B A B C C C

P/!)*"s MC+ D MC+9 C MC+3 MC+< MC+: MC+7

A D C A

MC+6 MC4 MC1 MC+ MC MC9

D D D C A A

MC3 MC<

D B

MC:

B

MC7 MC6 MC94

A A B

MC91 MC9+

D C

MC9

D

MC99 MC93

C C

MC9< MC9: MC97 MC96 MC34

B C A D A

MC11 MC1+ MC1 MC19 MC13 MC1< MC1: MC17 MC16 MC+4 MC+1 MC++

D B D B B A B A B C D D

394,444 F 4,444 F 13,444  373,444 144,444 F (144,444 5 4. 5 61+%  14+,+34 5 .699  6<,3+9 P/!&**0s  1448 - 148  648 J E>*&i* in*/*s  148648  11.118 P344,444, hi&h is h* /*as!na)* *si"a* Gi*n <3,444 F 713,444 ? :74,444  144,444 <8 ( 9,344,444-+,344,444%KFI+,341+,444I F (7,344 5

1+<,:34

394,444 F 6<4,444 ? :74,444  :+4,444 (1+ 5 38% F 348 5 +,144,444 F 6+.38(+,:4,444%  ,69+,:34 K(138 F 38% 5 P+,144,444 F (1+ 5 138 5 +,:4,444%  :+6,:34 K(138 F 38% 5 P+,:4,444  <7+,344 (K5 348 5 +,144,444% F (<:.38 5 +,:4,444% F (6+.38 5 +,9:3,444%  9,<3:,1+3 1,444 5 :34  :34,444 9+,444 F (:34,444 5 14%  +<:,444 (344,444 5 748% ? 44,444  144,444J 144,444 5 (34F3-94%  1,344,444  (,444,444 5 <48%  14  ? 9+,444  17,444J 17,444 5 P4.34  <6,444 (944,444 5 :48% ? 144,444  174,444 J ( 174,444 3% 5 +4  :+4,444 (174,444 5 348% ? :3,444  13,444 +9,444 5 44  :,+44,444 :,+44,444 ? 1,:44,444  3,344,444 1,344,444 5 98  <4,444 B  4.93 +,444,444 ? B - .4 (+,444,444 ? B% J B  9:6,47: T!a) B  4.3 +,444,444 ? B J !a) B  317,316 B ! Sa)*s Manag*/  317,316 5 133  +++,+++ B ! Ea&h Sa)*s Ag*n  317,316 5 143  197,197 B  4.14 +,344,444 - .4 (+,344,444 ? B%  174,91+ <44,444 F 644,444 F 944,444  1,644,444 +,944,444 ? 1,644,444  344,444 ,744,444 F +,444,444 ? 3,444,444  744,444 0*&/*as* in #/! 9:+,444F+44,444F6,<44F<9,444F74,444F+<,444F144,444F34,444F

+9,444F97,444F3:,344 1,91,144

1 4

Financial Accounting 2 Chapter 1 Solman

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