Accounting principles chapter 10

... CHAPTER 10 PLANT ASSETS, NATURAL RESOURCES, AND INTANGIBLE After studying this ASSETS chapter, you should be able to: Describe how the cost ... business, and private monopolistic arrangements ACCOUNTING FOR INTANGIBLE ASSETS • In general, accounting for intangible assets parallels the accounting for plant assets • Intangible assets are: ... eliminated and gain or loss, if any, is r...

Ngày tải lên: 05/04/2017, 14:49

... CHAPTER 10 PLANT ASSETS, NATURAL RESOURCES, AND INTANGIBLE ASSETS Accounting Principles, Eighth Edition Chapter 10- 2 Study Study Objectives Objectives Describe ... to Patent account Chapter 10- 47 LO Explain the basic issues related to accounting for intangible assets Accounting Accounting for for Intangible Intangible Assets Assets BE10-11 Galena Company ... Presentation 12...

Ngày tải lên: 05/04/2017, 15:20

... = Cost less salvage value Illustration 10- 9 Formula for straight-line method 10- 21 LO Depreciation Methods Illustration: (Straight-Line) Illustration 10- 10 2017 $ 12,000 2018 12,000 2019 12,000 ... method 10- 25 LO Depreciation Methods UNITS-OF-ACTIVITY METHOD Illustration 10- 11 Formula for units-of-activity method 10- 26 LO Depreciation Methods Illustration: (Units-of-Activity) Ill...

Ngày tải lên: 12/05/2017, 11:45

... Chapter 10 Plant Assets, Natural Resources, and Intangible Assets Chapter 10- 2 Accounting Principles, Ninth Edition Study Study Objectives Objectives ... asset’s useful life Chapter 10- 14 SO Explain the concept of depreciation Depreciation Depreciation Factors in Computing Depreciation Cost Chapter 10- 15 Useful Life Illustration 10- 6 Salvage Value ... Illustration 10- 9...

Ngày tải lên: 13/05/2017, 10:48

... CHAPTER1 0 Plant Assets, Natural Resources, and Intangible Assets 10- 2 PreviewofCHAPTER10 10- 3 SECTION1 Plant Assets Plant assets are resources ... and equipment; plant and equipment; and fixed assets 10- 4 Plant Assets Plant assets are critical to a company’s success Illustration 10- 1 10- 5 Determining the Cost of Plant Assets Cost Principle ... price of property ( $100 ,000) $100 ,...

Ngày tải lên: 15/05/2017, 10:33

... of more than one year – They are used in the operation of a business – They are not intended for resale to customers  Under accrual accounting, the cost of these assets, with the exception of ... in part Recognition of the Acquisition Cost of Long-Term Assets (slide of 3)  The distinction between capital and revenue expenditures is important in applying accrual accounting...

Ngày tải lên: 15/05/2017, 15:43

... L-04 L-07 P-13 P-19 P-21 F-33 P -1 00 I-09 Total $ 81.30 100 .00 40.50 67.00 66.00 41 .10 8.50 82.60 $104 .80 1,400.00 100 .00 The quantity material variance by item is as follows: L-04 L-07 P-13 P-19 ... 3,200 5,600 320 320 480 80 1,200 $14,400 Minutes L-04 L-07 P-13 P-19 P-21 F-33 P -1 00 I-09 Total standard direct material cost Price Rate Total Cost 4,000 3,200 7,200 1,600 2,000 $0....

Ngày tải lên: 02/07/2014, 22:21

... needed for a project by selling stock The remaining 30% of financing comes from borrowing The cost of equity financing is 20%, the pretax cost of debt financing is 10% , and the tax rate is 40% The ... factoring in points and origination fees and assuming the mortgage will not be prepaid R ECENT INNOVATIONS IN CAPITAL BUDGETING Recent years have seen the introduction of two new cap...

Ngày tải lên: 05/07/2014, 13:20

... the cost of capital was percent in nominal terms 283 Visit us at www.mhhe.com/bm7e Brealey−Meyers: Principles of Corporate Finance, Seventh Edition Brealey−Meyers: Principles of Corporate Finance, ... mod- Brealey−Meyers: Principles of Corporate Finance, Seventh Edition III Practical Problems in Capital Budgeting 10 A Project is Not a Black Box © The McGr...

Ngày tải lên: 06/07/2014, 08:20

... supported on security issues, and has both an advantage and a disadvantage Table 10. 3 displays some examples of SMTP packet-filtering rule sets 348 INTERNET SECURITY Table 10. 3 SMTP packet-filtering ... network and Bastion host Internet Packet - filtering router Figure 10. 4 Server (Web and FTP) Internal network host Screened host firewall system (single-homed bastion h...

Ngày tải lên: 09/08/2014, 06:23

... “tf1732_c 010 — 2004 /10/ 22 — 16:37 — page 225 — #15 226 DIGITAL TERRAIN MODELING: PRINCIPLES AND METHODOLOGY Table 10. 15 An Example of a Metadata Set in a Table Table-ID Table-Name Institution-Name ... 2005 by CRC Press DITM: “tf1732_c 010 — 2004 /10/ 22 — 16:37 — page 219 — #9 220 DIGITAL TERRAIN MODELING: PRINCIPLES AND METHODOLOGY In Table 10. 8, the field Range...

Ngày tải lên: 11/08/2014, 17:20

... of 6%), the journal entry is: Cash 10, 600 Sales revenue 10, 000 payable Sales tax 600 10- 9 LO Explain the accounting for other current liabilities Current Liabilities Unearned Revenue Revenues ... account, and credits a Revenue account 10- 10 LO Explain the accounting for other current liabilities Current Liabilities Illustration: Busan IPark (KOR) sells 10, 000 season fo...

Ngày tải lên: 25/06/2015, 18:43

... relationship exists d management should cut costs Answer: a Difficulty: Chapter 10 Page 19 104 The smaller the residual term a the stronger the relationship between the cost driver and costs b the weaker ... total labor costs at Carroll Company when 10, 000 labor-hours are used? a $17,000 b $41,000 c $21,167 d $27,000 Answer: b Difficulty: y = $17,000 + ($2.40 x 10, 000) = $41,...

Ngày tải lên: 23/11/2016, 16:12

... 10 REPORTING AND ANALYZING LIABILITIES 10- 2 Financial Accounting, Seventh Edition Learning Learning Objectives Objectives After studying this chapter, you should be able to: 10- 3 Explain ... value 10- 30 LO Prepare the entries for the issuance of bonds and interest expense Accounting Accounting for for Bond Bond Issues Issues Question The rate of interest investors de...

Ngày tải lên: 24/11/2016, 14:36

... 10 REPORTING AND ANALYZING LIABILITIES 10- 2 Financial Accounting, Seventh Edition Learning Learning Objectives Objectives After studying this chapter, you should be able to: 10- 3 Explain ... Presentation Illustration 10- 15 10- 48 LO Financial Financial Statement Statement Analysis Analysis and and Presentation Presentation Analysis Illustration 10- 16 10- 49 LO Finan...

Ngày tải lên: 01/12/2016, 14:34