HORNGRENS FINANCIAL & MANAGERIAL ACCOUNTING 4TH EDITION PDF

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Horngrens Financial & Managerial Accounting 4th Edition Pdf

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Horngren's Financial & Managerial Accounting (4th Edition) PDF Download, By Tracie L. Miller-Nobles, Brenda L. Mattison, Ella Mae. Financial Managerial Accounting 4th Edition. Horngren's Financial & Managerial Accounting, 4e (nobles horngren's financial & managerial. You could download guide financial managerial accounting horngren 4th edition or get it as soon as (PDF) Horngren's Financial and Managerial Accounting 4th.

Rent on factory X X d. Wages of assembly X X X workers e. Salary of production X X supervisor f. Depreciation on office X equipment g. Salary of CEO X h. Requirement 1 a. If the goods have been received, postponing recording of the download understates liabilities. This is unethical and inconsistent with the IMA standards even if the supplier agrees to delay billing. The software has not been sold.

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Therefore, it would be inconsistent with the IMA standards to record it as sales. This is unethical and inconsistent with the IMA standards. The appropriate allowance for bad debts is a difficult judgment.

The decision should not be driven by the desire to meet a profit goal. It should be based on the likelihood that the com- pany will not collect the debts. We cannot determine this without more information.

Howev- er, since the company emphasizes earnings growth, which can lead to sales to customers with weaker credit records, reducing the allowance seems questionable. It is not clear whether this strategy is inconsistent with the IMA standards.

If the maintenance is postponed, there is no transaction to record. This strategy is beyond the responsibility of the controller, so it does not violate IMA standards.

Each group of stakeholders has an interest of some sort in the business. Stakeholders include suppliers, employees, customers, vendors, investors, creditors, governments, and com- munities. Managers provide information about their decisions and the results of those decisions to the stakeholders. Financial accounting provides financial statements that report results of operations, financial position, and cash flows both to managers and to external stakeholders.

Managerial accounting provides the information needed to plan and control operations. Managers are re- sponsible to many stakeholders, so they must plan and control operations carefully. Making de- cisions that cause the company to decline will affect many different groups, from investors to employees, and may have an economic impact on the entire community. The inconsistencies noted for Smart Software, Inc. Requirement 3 The controller should resist attempts to implement a, b, and c and should gather more infor- mation about d.

If the President ignores Wallace, then Wallace needs to consider if she wants to work for a company that engages in unethical behavior. Product costs are all costs of a product that GAAP requires companies to treat as an asset for ex- ternal financial reporting. These costs are recorded as an asset inventory on the balance sheet until the asset is sold.

[PDF] Horngren's Financial & Managerial Accounting: The Managerial Chapters (4th Edition) [Read]

The cost is then transferred to an expense account Cost of Goods Sold on the income statement. Product costs include direct materials, direct labor, and manufacturing overhead.

On the income statement, Cost of Goods Sold product cost is subtracted from Sales Revenue to determine gross profit. The period costs are then subtracted to determine operating income. They sell time, skills, and knowledge. Merchandising companies resell products previously bought from suppliers. Manufacturing companies use labor, equipment, supplies, and facilities to convert raw materials into new fin- ished products.

Requirement 2 Company A is a merchandising company.

Account Options

Company B is a manufacturing company. The com- pany types can be determined by the account names in the ledger. Requirement 3 Company A: Requirement 3 For a manufacturing company, cost of goods sold on the income statement is based on cost of goods manufactured and the change in Finished Goods Inventory. For a merchandising compa- ny, cost of goods sold on the income statement is based on cost of merchandise downloadd in- cluding freight in and the change in Merchandise Inventory.

Beginning Raw Materials Inventory: Total Manufacturing Costs to Account For: Sales Revenue: Cost of Goods Manufactured: The inconsistencies noted for Halo Software, Inc. If the President ignores Borzi, then Borzi needs to consider if she wants to work for a company that engages in unethical behavior.

The period costs are then subtracted from gross profit to determine oper- ating income. Requirement 2 Company 1 is a merchandising company. Company 2 is a manufacturing company.

The compa- ny type can be determined by the account names in the ledger. Requirement 3 Company 1: Calculations for amounts denoted with a superscript letters are provided below.

Students have a responsibility to build their professional competence by attend- ing classes, conscientiously completing homework, and studying for exams. When friends or family share intimate information, or highly personal infor- mation, you should respect the trust they have placed in you, and keep that information con- fidential, as is appropriate under the situation. Students have a responsibility to act with integrity and not to cheat. Students also should help ensure the integrity of the process.

For example, students should inform the in- structor if they suspect other students have a copy of an upcoming exam. Be honest and straightforward when communicating with others. Paid for advertising with cash. Performed services that were paid by the customer. Utilities Expense Cash Paid utility expense. Equipment Accounts Payable downloadd equipment on account. Accounts Receivable Service Revenue Performed services for client on account.

Cash Notes Payable Borrowed cash by signing note. Dividends Cash Paid cash dividends. E, cont. E Date Accounts and Explanation Post. Issued common stock in exchange for cash. Office Supplies Accounts Payable downloadd office supplies on account. Building Land Cash downloadd building and land for cash.

Cash Service Revenue Performed services for customers for cash. Accounts Receivable Service Revenue Performed services for customers on account. Rent Expense Cash Paid rent for the month. Cash Unearned Revenue Received cash from customers for services to be performed next month.

Salaries Expense Cash Paid salaries. Cash Accounts Receivable Received cash on account from customer. May 23 J10 1, E, cont. Debit Credit 1. Cash Common Stock Issued common stock in exchange for cash.

Building Cash downloadd building for cash. Cash Notes Payable Borrowed money signing a note payable. Equipment Cash downloadd equipment for cash. No Utilities Expense High c.

Edition answers horngrens financial managerial

No Cash 1, High e. E Liabilities: Cash 7, PA, cont. Requirement 2 Accounts PayableCash Jul. Accounts Receivable Unearned Revenue Jul. Office Supplies Notes Payable Jul. Land Common Stock Jul. Dividends Jul. Salaries Expense Jul. PA, cont. Requirement 3 Advertising Expense Jul. Debit Credit Sep. Accounts Receivable Unearned Revenue Sep.

Prepaid Insurance Dividends Sep.

Salaries Expense Sep. Debit Credit Jan. Debit Credit Feb. Accounts Receivable Service Revenue Performed tax services for client on account. Accounts Payable Cash 11 12 12 41 21 11 4, 4, 2, 4, 4, 2, Paid cash on account. Automobile Common Stock Issued common stock in exchange for automobile. Cash Accounts Receivable Received cash on account. Cash Service Revenue Received cash for consulting work. Cash Unearned Revenue Received payment for services to be performed next month.

Rent Expense Cash Paid office rent. Salaries Expense Cash Paid employee salary. Debit Credit Balance Debit Credit Debit Credit Mar.

Requirement 2 Cash Accounts Payable Mar. Accounts Receivable Unearned Revenue Mar. Office Supplies Notes Payable Mar. Land Common Stock Mar. Dividends Mar. Salaries Expense Mar. Debit Credit Accounts Receivable Unearned Revenue Nov. Prepaid Insurance Dividends Nov.

Rent Expense Nov. Debit Credit Balance Furniture Accounts Payable downloadd furniture on account. Dividends Cash Cash dividends were paid to stockholders.

Horngren's Financial & Managerial Accounting: Pearson New International Edition PDF eBook

Cash Unearned Revenue 11 12 12 41 21 11 14 21 15 31 13 21 11 12 33 11 11 41 11 22 7, 5, 2, 4, 10, 2, 2, 2, 3, 7, 5, 2, 4, 10, 2, 2, 2, 3, PB, cont. Debit Credit Debit Credit P, cont.

Requirements 2 and 3 Cash Accounts Payable Dec. Date Accounts and Explanation Posting Ref. Debit Credit Nov. Requirements 2 and 3 Cash Accounts Payable Nov. Requirements 2 and 3 Equipment Service Revenue Nov. By following the degree of severity in MetS, the MetS score allows doctors and patients to more easily follow for improvements in MetS over time. This score has been tested among individuals with Type 2 diabetes for the ability to predict future cardiovascular disease.

Higher MetS scores continued to be associated with increased risk for cardiovascular disease, even in the setting of diabetes. The MetS score remained associated with future cardiovascular disease in diabetes any way we looked at it.

Gurka, M. A confirmatory factor analysis of the metabolic syndrome in adolescents: Cardiovascular diabetology, 11 1 , Metabolism, 63 2 , MetS Calc: Metabolic Syndrome Severity Calculator. You can access the calculator by hitting the Calculator tab in the menu.

If the participant is younger than 20 years old, enter their birthdate in the form. If they are over 20 years old, leave the birthdate field blank. Provide the gender of the participant, the race and ethnicity, systolic blood pressure, fasting glucose, triglycerides, high-density lipoprotein HDL , weight, height, and waist circumference.

Make sure to select the correct unit of measurement. Once this information is provided, press the calculate button. The results of the calculation will appear at the bottom of the page. Go to github: Recognition of CTS-IT resources you used to perform research is important for acquiring funding for the next generation of informatics services and our research and development activities in software development and information science.

If you used the child score, please cite the following article:Rent Expense Nov. The primary purpose of managerial accounting is to provide information to help managers plan and control operations.

Decrease to Prepaid Rent CR b. Finished Goods Inven- tory includes completed goods that have not yet been sold. If you used the adult score, please cite the following article: Debit Credit Sep.

Building Cash downloadd building for cash.