Acct 311 Final Paper

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ACCT 311 Final Exam Solution https://hwguiders.com/downloads/acct-311-final-exam-solution/ ACCT 311 Final Exam Solution 1. XYZ Company sells appliance service contracts agreeing to repair appliances for a two-year period. XYZ’s past experience is that, of the total dollars spent for repairs on service contracts, 40% is incurred evenly during the first contract year and 60% evenly during the second contract year. Receipts from service contract sales for the two years ended December 31, year 2, are as follows: Year 1 | $500,000 | Year 2 | $600,000 | Receipts from contracts are credited to unearned service contract revenue. Assume that all contract sales are made evenly during the year. What amount should XYZ report as…show more content…
The plan is amended by the company, a move which causes an increase in the projected benefit obligation. 3. The plan is begun and employees are given credit for the time they have worked previously. 4. The plan is amended by the company, a move which causes a decrease in the projected benefit obligation. 23. The Aberdeen Company maintains a defined benefit pension plan for its employees. On January 1, Year Four, this pension plan is amended so that employees can retire at the age of 64 rather than 65. As a result of this decision, the projected benefit obligation on that date increases by $2 million. The average remaining service life of the active employee group is 10 years. The discount interest rate is 7 percent per year. Which of the following statements is true? 1. The $2 million is recorded as an expense on January 1, Year Four. 2. The $2 million is recorded as an expense on December 31, Year Four. 3. The company reports $1.8 million as accumulated other comprehensive income in stockholders’ equity on December 31, Year Four. 4. The company reports $2.14 million as accumulated other comprehensive income in stockholders’ equity on December 31, Year…show more content…
Because this property is normally sold, the lessee (Royal) must report it as a sales-type lease. 3. If the machine has an expected life of five years, then both parties must report the transaction as a capital lease. 4. If the lease contract gives Royal the option to buy the machine at the end of four years, then both parties must report the transaction as a capital lease 28. Danville Corporation buys a truck for $52,000 and leases it to Viceroy for 8 years. At the end of that time, Viceroy can buy the truck for $7,000 in cash. Which of the following is not true? 1. If this purchase option is viewed as a bargain, Danville should record the $7,000 as a future cash flow in accounting for the lease even though it is not guaranteed. 2. Unless the purchase option is viewed as a bargain, Danville cannot account for this lease as a capital lease. 3. The purchase option cannot be viewed as a bargain unless it is significantly below the expected fair value of the truck on that date. 4. If this purchase option is viewed as a bargain, Danville’s profit to be recognized in the first year will be

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