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    Hi Class!I know that a lot of you are confused by the issue price calculation. Totally understandable. Most of you are not familiar with Excel (or a similar program) and Bonds Payable is confusing at first. I set up a template in Excel to enter information in and I've screenshot it below for you. The example I'm using has the following: Issued $500,000 bonds with a stated rate of 6%, Market Rate was 8% on date of issuance. The term of the bonds is 10 years. Bonds pay interest Semi-Annually (twice per year). I've written the ""formula"" for this specific example below. You can try entering it in Excel and see if you get the same answer. It's a great way to practice and you can use it as guidance for your problems.The table I use is below and is the full amortization schedule, but I want you to get some practice and didn't include it. So I plugged in the info. Principal (Face Value of Bonds Issued), stated rate etc. into the chart at the top left. The issue price, it's the present value of future interest/principal payments. The calculation in words is given below. Oftentimes, students mess up the interest rate (forget to take 50% of interest rate into consideration, you do that when you pay interest semi-annually as your problem does. The interest rates are ANNUAL rates, so if you pay interest 2x per year, 1/2 is paid at one date, the other half is paid at another date. Second number would not be doubled for # of pmts if annual.)Here is your formula: =-PV(.04,20,15000,50000)1/2 market (8% * 1/2) (10 year term * 2) (Interest PAID is based on Stated Rate= Face Value ($500,000) * 6% (stated rate) * 1/2= $15,000 paid twice per year), (last number is face value of bonds issued.)**If you forget the negative sign, just know that the number will come out as a negative number, and just enter it as a positive number.Problem 1: Accounting for the Sale of a Fixed Asset (Chapter 7)Calculate the balance of Accumulated Depreciation on the date of the sale.You will be given the cost of the asset, the expected residual value, and expected useful life. You will need to determine the amount of depreciation that has been recorded for the asset since the date the asset was placed in service.The company uses Straight-line to calculate depreciation expense.Do not forget the final year's depreciation expense needs to calculated an included in the Accumulated Depreciation Balance on the date the asset is disposed of/sold. This will be a partial years’ worth of depreciation. (Remember that if the asset was placed in service mid-year or sold mid-year, you will need to calculate a partial year’s depreciation expense.)Once you have accumulated depreciation’s balance, you will need to record the sale of the asset. The journal entry will include cash proceeds, gain or loss on sale, and removal of asset and related accounts.Problem 2: Bonds Payable (Chapter 9)Calculate the Issue Price of the bonds using Excel. (Note that interest is paid ANNUALLY (not semi-annually, so adjust number of periods used to calculate Issue Price will be equal to the term in years).Determine the maturity value of the bonds.Calculate the annual cash interest payment.Calculate the carrying value of the bonds at the end of year 1.Create amortization table using the effective interest method. (Fill in the interest payments, interest expense, discount amortization, discount balance, and bond carrying values for 4 years.)Calculate Interest Expense for year 4.Show what is included in the Liabilities section of the balance sheet.Problem 3: Notes Payable (Chapter 8)Record the issuance of a notes payable (note that you will be purchasing an asset, not receiving cash).Record the accrual of interest expense at year-end. (Pay attention to the date that the note was issued and the year-end date for the company.)Journalize the payoff of the note and related interest. You will have 4 accounts impacted.Balance sheet presentation related to the notes (show what is included and at what balance at year-end)Income Statement—show what is included for the yearProblem 4: Account for Accrued Liabilities (Chapter 8)You will be provided with a list of accounts and balances. You will need to determine what accounts and balance of those accounts needs to be included in the “Current Liabilities” portion of a balance sheet. They will give you relevant supplemental information that you will use to determine accounts to include and balances (for some of the accounts).You will have 2 entries:Reverse the Fair Value Adjustment from aboveRecord Sale and Calculate Gain or Loss on SaleSee my chapter 8 summary for more information. This problem is similar to your homework problem.Problem 5: Depreciation Expense Calculation (Chapter 7)Calculate annual depreciation expense for the following methods:Straight-lineUnits of ProductionDouble Declining balancePay attention to the date the asset was placed in service.Answer questions related to the different methodsSettings:Partial credit will be given for answers that are partially correct2 attempts allowedMust complete each attempt in one sessionNo learning aids are available in this assessment240 minute time limit for each attemptNo printingKey TopicsCurrent liabilities are obligations that are due within one year or within the company’s normal operating cycle if longer than a year. Obligations due beyond that period of time are classified as long-term liabilities. Current liabilities are categorized as those with known amounts and those that must be estimated.Current liabilities of a known amount include accounts payable, short-term notes payable, sales tax payable, accrued liabilities (accrued expenses), payroll liabilities, unearned revenues, and current portion of long-term debt. Accounts payable turnover measures the number of times a year that a company is able to pay its accounts payable. The calculation is:Accounts Payable Turnover (T/O) = Cost of Goods Sold / Average Accounts PayableEstimated warranty payable is a current liability that must be estimated. Since the company guarantees its product under warranty agreements, the matching principle requires that the warranty expense is recorded in the same period as the sale. The business cannot predict the exact amount of warranty expense, so it must estimate warranty expense and the related liability.The entry to record the estimated amount is:Warranty Expense XXEstimated Warranty Payable XXThe entry to record the actual replacement of the defective product or repair is:Estimated Warranty Payable XXInventory XXContingent Liabilities are potential liabilities that depend on the future outcome of past events. The Financial Accounting Standards Board (FASB) has provided guidelines to account for these. First, a contingent liability must be accrued if it’s probable that the loss will occur and the amount can be reasonably estimated.Second, a company must disclose a contingency in note to the financial statement if it’s reasonably possible that a loss will occur. Finally, a contingent loss that is unlikely to occur does not need to be reported.准备考试 NO...

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