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Advanced Accounting 1

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0% found this document useful (0 votes)
140 views36 pages

Advanced Accounting 1

Advanced

Uploaded by

motibt
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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TETTTTTD TI VIV2 ){ ‘ : Advanced Accounting = Choere. One. ni oe Modai ibs Bnd Ascecs —Recomie tenes ore eaicurateel On tye base of prcton tatame reported ova the [storbenne unt LIE there is a Af la dhe pre dan crpense ae ts wreatiy paid ne ic is Supported) is a “ 7 : | Se essen € qh \ \4 jn SN accounts } Pace: Ord +o.~ | D ra oe > 3 _ bo prepaid . : ea ac 2 oF $10 i 020 expnives) TH Zury. The + Wie 4S BOF Whe Pre ~1{Ox% Pree ete) OKO40 neennre D 2020 “uid & ce aries) ap —_FA~twronse WRewenie Nyy si bexge Ms — Gerson) Preston i conse (SSR eS TE = Yow KO g=lZwos erpnraereeRreaaagges' Diovaxog cs 1S poo | = Turame +0Ox expenre=aisi ca ot dit tne. | 5 Beos ol Ontore , presaid exeewre prepaid | S$. tnstacnest Se one (exo ple, Trcovie fron Sropalienient Sato OF ———-prpercts oce repones) for fmoncal =) SS ARIENEW ee eee eeu Ue ee eee NLEAA HAdt Paqmed i Sale: Conmedsty $° Zz) (Artatieruersd or Y| ] WA incr lnred | ( Ope Amc sacome of 8 101090:099 Te 2ary pape, aud paz pist getinsas 014 une| of § 4ovnsn0 fama sasialement sce of |" _Sexate on dnne (00) _um_jsr)__s4r) [2s The satome sox gene (2014): 191090 ,n 90 * 40% = S000 900) | Zino. tb Be0.aoa %YOA > Won s NS is & emeporory Ait oot Lodi piel unacinash that con he dedited in the firtire the desernaiarag tance pect ax toss tomate annount ji tre fier. rhea —dalecccieuce—toxalie—peokit or AR a Deena por tel On tre tec setuce befor — ting tite en Stet aati neta sige De fiereg tok laobiits ard iA deferred tor Vabitty 66 a deterred Has _Consefvewes cebtei ln sted oe aspeteny — 4oxohbie_differenc +A_deferred tox labs ep. ots “the jggeease in tne to2 Roinbie ta future SPR PrPRRARARARARRAS “Cres tre teeaporces Ale — Ss toca defere x liabils yeorSrd OS S900 __ Cro,o00 x0+3) OL, Tt Abe Come vies ov Te ae Eurere Voxahe amroune Sond Som ne pee te KXOPA Sol. “ Dekerres toe Licetsiiis 509 seo 8k tre end of 2ag20 | Dr FNeW i armnnreWRe eRe OQ Qa 5 | ; aegraniag Ans encot the Revco comer nmr nner | accounting hoor Ong the tox basis Of Unexpired | Msucante ig § Soon the di Gerrent bax Habits — lto he peporiecl at te end of 2021 ig +509 ESA IFNEW Buu u eee eee Ee ~, [ 4 (spco x0:3)-Assume thot tne 2 adie Apanahie is for 2021 is Zlono, the Sects days w AD Ge Fwy =F Add. cUrrend +x expewe OF 202) — OSES NSS: Deferred tox Waitt Ot te toes. — > Low Referred tax Uoliiits for 2013 ee : Add i Crmrent oF = ea Bae ——_= Lb = pra eh ree SiO Wx Og, Aye Pants s hook Anstauement sate Mmrome fs WW mninw. “Me _+ox base is Beno the a ee For re Pern dy ZOL0 Zor Le 7 Tals eee b+ Tox rote You No, \, 200,000 L b faking = = Yoo.oso Macon 1 for 201 $s Lonaputed “Deferred tox Wiabiting at tue ead of 7014 --— 1.6ad,000 esti Deed tox abi af tae bea 7 Defecced tox tobi iis tre 201g — = |, hoi a00 Ada Coment tax expense of 214 — = -~ Lugo, oe Tacowse tax expense — - E ~ § ¢. 400, 0x0 Jeernal evi + Defecced tox \Wobrirny ——— |. 6o0,0c eee Raed ak Accept Deferred tax asset: Ts the deferred tax Concetrencd cfdectable Cittelouteet to taaamdaha Aenapere cay cdisterence A deferred tax acser reo: tm he Saxe refund wn furvre uy. Sao mes it oi deductatie tenporony bittrrce existed od Meuccend pase ie ee SS agenew ia naemanaeneanaeanaagag 4 BB 2 @ SvUUURHHEUEUEUEYEbe sd WH oom SET Sere ° | 1 fox tes purpose i 2912. (colecsmon pecot} 02014 the rey 1S reported fay book PY cPSSC OS cele, gemmet - c _ ASSete teas rote 1S can foudwrs - FR pur pwe eo r Se ctetege ss oe ny eve = == = 8 | Tax rate — - : a 30% —= Deferred 0% a a S'S oon Jhatoase tox eApenS® is Compusecd os foros — Deferred tox_ametot End of goa — = =" = iSion9 Weferred tax asset on beg of 2 | Dederred 10% Erpevse (penetit) Of 2o1, ~~ — 3s, o00) ASL Curent tax ExPeywe for 201% + >_> = > 190,000 AZAAVAQE noon cae Hae oe a FE APRA RRRRAAR [ TT) PABLO Snpoun On Cicovnstoue \_ Am increase Ny & deferred so. [eet Lwovidd - a oa r u fe lel COSA 9 On Apt 1 2Oxx.Twe Saivacie Tne nackiag lite of tee mo tetae oscaurped Vise meted Snr depcecnicte on le00 of ype Wiel eon lee, deprs crete! forig ty Are first a Sov tax Puree ons S —— thre _t0k rote is 204 for 5 sear ond pratt before jor ond deprecina. 3 o,c00, BXComeute the deferred tox eloilitg orc A SCK loss — Bracelet Becasee et Sie costbag Rtn FUCA THHATIUNTTATT loss a Cow back advowteget rmedr ete WAH vedyen ve 1 ERUA Ape picte —e. ick Offsetting Opscoting prone yi th_Dpencsineg— arr &rword of the Inss mastadsl loortle Zs50\ Bestia Ieee go 2908 =O 207 O23 2 yeaws Covey lone —_comapeais ena Spiess ce Opesesoa toss | enueg ante, tt jemahic incomse wan veported aes the bao prevtoust sperslgs __ By reduc Gg Aexainie incase of the Preyoous rs Lda Plroey Gow Lie ieamediote pefwad of taken pact 3 cares ES ngirnew PPRARPRARKRHKAALAANAKR dence wx no. fe BUUUUUUUEEEE boss TTaxannie ToKcaie arse Fe _ aay £00k... daawe x Jaaues 220 eo iow 49 a Thy Ci yiricony’) pror pevoda current — Eurore eh mel deductich Gna nat ects ot ou ie | Ppecatig toss sacs ANIN esas 108) carry bac _$(an) S(ss) free ee eee ee eck, pO C085) cence fonacc} — Betone” _ (te) (ce) 89 eae fox rose 38% MO, ZK PP RMRRRRKEKRKLAVRALALR Croerer ae aera = F hore bose Pouqaneat: CeRs -2.\ =D | Sere. shaves payornt — ts a paynseak tn Saati = eerie inset oe Sse tice aaa Bf crimg the eyeing \Sn ding. for tee Soppirer fc Cer Onno | tahis facan of SSUCORS eto is often foun ta a ais thy incl = 3 i= 4ech, Oreo, | __elossi-c: s5O Of Conclition | sv 2 based ponuccat : pire is | —tetite complouces ore often Conc twat Sn we | ach ivemens of conchi ron ja z USWMes FHSS Coed; 44 oUUUUUEUUUEEEEES & nairnew ov sie Aaa stat Ok a AMastive Covet suc __Waine) of tre 27ihy instr vb g. Acpiews o cer Sore pice Seve et. | & Gp ARIENEW = => > = > = => = = = = => => = 2 ] —_Aer an a te S oS tod Sec be bolder exercses Prewinusiss 3 <\_ Oer si ae abi Shares rotherthan cosis, +B satisfy sre —_sxenmbe pice Divlossing pected; The pecrad ducing witch ai Awe Aquct bur not tre Ohligaico 2 GS) TRIENE Em Settled} py- Exp Or ey Dr- cop Sie = Uy, PHPAT RAR AAANINASS SeeuUuLEeeuueeeeadd Abe Company gormnted 100 share opto to Qi enupiogees ike bach been wWhrtn tne euiiing Sow athe lant 12 wontine,- he Oprron on Vea ne aa Cxpense === -§uGa00 Coowdsxim) Stadt xpewae == = = $35. (isp x toonxsv% xa) = se The Cosa Sema prize toy each Pc is Haaren Vake Pp EMIT Shove | Me dt bia tarvverved per dit che feir value of tre covrieu ters | Assex =Favipmeur ----- §S0,000 liso x sca) te 4 Eos py sere prewiiting =~ = $20,090 BUC eee eee = Erompie. cath -settied , Yacting Condiasna BAZ usnpiansy Syetteats 350 Suace Spprecetiy. 2 ‘ sei ade Carex aq0ox asp) Ut ° Maes 3 § 2,546,200 C$ 5047, cov 2) AGH expeywre ~~ - 4E.2oD 20x ak f Somable ~-—-2, 546,22 & nainew SUUEECTETKE KEES Vast he become ensi There ) | yeaa Goxa): = Esmmoted eligible empioree £4169 (1999 ~)2 714 Tere SMrvciens corr of recut Oprrous (465 y¥4)9@o) > $5 26s, sso 4c Facettes Tm oat CowaZe = Fea, ih hivlogs ay Araua $form tro boy Stab havc Coudienoias QW ro +o don So . . as leua - 7a mM « ~7 . nt ter 4 Bontiin (34 Cun nueser, diameter , 12 +5 ere) | —Retognismn and wren suremeat RAe catiny Shai recognite a bimuwaicy Ser or aescuitre pide wren curd Onin yoren? 42 As The. enkite commas the asset aS o vesoie SF post QV Rte Sone eronoic brett accooruted —tedith he csset wrt Fiowd yn He euton, dete or tes for Uowe +O sei 7eOUUUEEEEEedd fei wave @scee) > the i 5 +0 z Chrous: of brtogircad cmes- L i bow Siwees cAvives lo > for Siome. the fare Value Of sac Con) > Record te 42 nal cui, v Sis0x G3e=)) r od --- Gen On tained recogni iy of (Bit —- | vo 8 i - 2 lug Of _catteln , 910 Of Hen ore tmotvre and UO Ore ananwe A cabiein became, mote afi Eaworive 890 so Mite BV tes cour to cei = § 9-7 S108 Tet: The EY lees Cope tO seu = $40-F> $ BS iad = we Ossex) —Bmiogicad asset = (ygx ¢ 4) 4 (a0 5) SNPVVVVVS SOU dd before 2019 On Jans 2020, SD heifer (4 yome ald Jurerc | Purchesed a toa) OF § 6@5,000+ Towards tHe} end Of 2o7q, Yo bynes C4 year Ole cue So Less cost 9 seu. The vait Value te. a kd Seuplty ‘Qec 31, 2015 EY jess or 4es_old } ac.000 4a oid 492 008) dea old SAL ze Ev less Crh 7 45rs old Succes Bun oid 2 . a! foxe=3 S 2won Ase old i ReSvired? A: Vow mor was thre Fu ress fo ps - or 20k * wv cbe Wei fers ave 1 > ee _ thd (@_cottrezinox (24,000 -22.00n)= 200009 ‘ = Lis cone 12.602 J= 2e.990 Boo fu tess ox slue 19 puce= § 645,00 @) Bou = 199 x Aceon = 33,000 )= § Locnone *% = =2oon = $l 2 & Heifer = se x 24,900 Iisa) > 8 Sood Phta Ey jess om duet peystca) = B00 on9 —*

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