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Kenoly Corporation owns a patent that has a carrying amount of $327,970. Kenoly expects future net cash flows from this patent to total $202,830. The fair value of the patent is $113,070. Prepare Kenoly's journal entry, if necessary, to record the loss on impairment?
A bond with a five-year term to maturing, a 12 percent coupon (annual payments), and a market yield of 10 percent.
Ethical Code in cost & Management Accounting, CIMA has provided the following as elements of code of conduct to be followed by cost and management accounts. Define and explain them in relation to cost and Management Accounting.
Hawk Corporation has 300 shares of stock outstanding: Marina owns 60 shares, Kent owns 90 shares, and Tom owns 75 shares. Blackbird Partnership owns the remaining 75 shares of stock in Hawk Corporation.
What is the purpose of a deposition at the trial phase of a company financial statement?
Should intangible assets always be amortized over their legal lives? Explain. What are the basic issues related to accounting for intangible assets?
FocusMore Inc. had the following alphabetical list of accounts taken from its adjusted trial balance at December 31, 2010.
Woolery, Inc. had 50,000 shares of common stock outstanding at January 1, 2009. Compute basic earnings per share for the year ended December 31, 2009.
Issued 5,000 ordinary shares at P45 per share, less cost related to the issuance of the share totalling P7,000.00
The prepaid insurance account had a balance of $11,400 at the beginning of the year. The account was debited for $12,700 for premiums on policies purchased during the year.
Allowance for Doubtful Accounts has an unadjusted balance of $1,100 at the end of the year, and an analysis of customer's accounts indicates doubtful accounts of $12,900. Which of the following records the proper provision for doubtful accounts?
Jerry recently was offered a position with a major accounting firm. The firm offered Jerry either a signing bonus of $23,000 payable on the first day of work or a signing bonus of $26,000 payable after one year of employment.
How are equivalent units of production, unit costs, and inventory values determined using the standard costing method of process costing?
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