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1、Chapter.111Asinmanyethicsissuesthereisnoonerightanswer.Thelocalnewspaperreptedonthisissueintheseterms:“Thecompanycoveredupthefirstreptthelocalnewspaperuncoveredthecompanyssecret.Thecompanywasfcedtonotlocatehere(CollierCo
2、unty).Itbecamepatentlyclearthatdoingtheleastthatislegallyallowedisnotenough.“121.B2.B3.E4.F5.B6.F7.X8.E9.X10.B13a.$96500($25000$71500)b.$67750($82750–$15000)c.$19500($37000–$17500)14a.$275000($475000–$200000)b.$310000($2
3、75000$75000–$40000)c.$233000($275000–$15000–$27000)d.$465000($275000$125000$65000)e.income:$45000($425000–$105000–$275000)15a.ownersequityb.liabilityc.assetd.assete.ownersequityf.asset16a.Increasesassetsincreasesowner’se
4、quity.b.Increasesassetsincreasesowner’sequity.c.Decreasesassetsdecreasesowner’sequity.d.Increasesassetsincreasesliabilities.e.Increasesassetsdecreasesassets.171.increase2.decrease3.increase4.decrease18a.(1)Saleofcatering
5、servicesfcash$25000.(2)Purchaseoflfcash$10000.(3)Paymentofexpenses$16000.(4)Purchaseofsuppliesonaccount$800.(5)Withdrawalofcashbyowner$2000.(6)Paymentofcashtocredits$10600.(7)Recognitionofcostofsuppliesused$1400.1151.b–i
6、nvestingactivity2.a–operatingactivity3.c–financingactivity4.a–operatingactivity116a.2003:$10209($30011–$19802)2002:$8312($26394–$18082)b.2003:0.52($10209$19802)2002:0.46($8312$18082)c.Theratioofliabilitiestostockholders’
7、equityincreasedfrom2002to2003indicatinganincreaseinriskfcredits.HowevertheassetsofTheHomeDepotaremethansufficienttosatisfycreditclaims.Chapter.221AccountAccountNumberAccountsPayable21AccountsReceivable12Cash11CeyKrumCapi
8、tal31CeyKrumDrawing32FeesEarned41L13MiscellaneousExpense53SuppliesExpense52WagesExpense5122BalanceSheetAccountsIncomeStatementAccounts1.Assets11Cash12AccountsReceivable13Supplies14PrepaidInsurance15Equipment2.Liabilities
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