Practice Exam 3 – Financial Accounting for IB/E&BE


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Questions

Exercise 1

Internet company Gold is located in Groningen. Its business activities consists of the import and sale of Webcams, and Blended Learning Projects. Gold presents the balance sheet on January 1, 2014, the statement of cash receipts and expenditures during 2014 and some additional information as follows (in euro):

Balance sheet on January 1, 2014
Buildings150,000  Mortgage 80,000
Inventory (webcams)  44,000Interest Payable 
Accounts receivable (webcams)  17,000Salaries Payable 3,000
Cash  16,000Accounts payable (webcams)11,000
  Unearned Revenues Blended Learning Projects23,000
  Share Capital45,000
  Share Premium45,000
  Retained Earnings 
    
Cash receipts and expenditures during 2014
Receipts Expenditures 
Accounts Receivable (webcams)301,000Repayment of Mortgage 
Unearned Revenues Blenden Learning Projects 172,000Interest Paid 
Sale of Building145,000Salaries Paid 230,000
Receipts from Issuing Shares25,000Accounts Payable (webcams)171,000
  Dividends Paid 12,000
  Rent Paid 
  Payment of the Lease Term  8,000

 

Additional information:

  • Interest on the mortgage is 6% per year. The yearly interest is paid in arrear, on September 1
  • Gold sold the building on July 1, 2014. Depreciation expenses of the building in the first half-year of 2014 are € 7,500. The selling price of the building is € 145,000. Out of the sale revenues of this building, the mortgage on this building will be completely repaid on September 1, 2014. Gold will rent an office and pays every month € 2,500 rent. The starting date of the rent contract is August 1, 2014.
  • The issue price of shares is 250% of their nominal values.

Gold will lease a truck
Start date lease contract        Jan 2, 2014
Lease period                          4 years
Type of lease                         capital lease
Present value of lease terms  €26,496.00
Lease term                            €8,000.00
Interest                                 8%                                                                                                      Depreciation                         4 years,straight-line
Residual value                      €0,00

On December 31, 2014, the amount of the following balance sheet items are given:
Inventory (webcams)                                         €31,000
Accounts Receivable (webcams)                        €11,000
Salaries Payable                                               €13,000
Accounts Payable (webcams)                            €21,000
Prepaid Revenues Blended Learning Projects      €9,000

Question A

Complete the opening balance sheet of January 1, 2014 by calculating the amounts of Interest
Payable and Retained Earnings.

Question B

Complete the statement of cash receipts and expenditures over 2014 and calculate the amount
of Cash on December 31, 2014.

Question C

Prepare the journal entry of the first payment of the lease term on December 31, 2014

Account nameDebitCredit
   
   
   
   

Question D

Complete the balance sheet on December 31, 2014

Balance sheet on December 31, 2014
Business Truck in LEase Salaries Payable13,000
Inventory (webcams)31,000Accounts Payable21,000
Accounts Receivable (webcams)11,000Unearned Revenues Blenden Learning Projects 9,000
Cash (question B) Lease Obligation 
  Share Capital 
  Share Premium 
  Retained Earnings 
Total Total 

Question E

Calculate Net Income using the Equity Method or using the Statement of Retained Earnings.

Question F

Prepare the cash flow statement from operating activities using the indirect method.

   
   
   
   
   
   
   
   
   
   
   
   

Question G

Prepare the cash flow statement from investing activities

   
   
   
   
   

Question H

Prepare the cash flow statement from financing activities

   
   
   
   
   

Question I

List the non-cash investing and financing transaction(s).

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Exercise 2

The chart of accounts is added below. Use only these accounts in your answers. Please skip a line between the different journal entries.

Pooling Ltd. is a trading business that imports swimming pools from China and sells them to customers in Belgium, the Netherlands, and Germany. Pooling Ltd. started its business on January 1, 2014. The company uses the Periodic Inventory System in combination with the First-In First-Out method. At the beginning of January there were no swimming pools in inventory.

During the first month of operations, Pooling Ltd. engaged in the following transactions:

January 1Issued 1,000,000 shares with a nominal value of €1,50 per share for € 2,500,000.
January 1Purchase building to use as an office. Costs 2,000,000, paid in cash.
January 1Paid six months' insurance in advance. Insurance is €100 per month.
January 3Purchased twenty swimming pools from Biston Inc. on credit for a total amount of
€12,000. Terms 2/10, n/30, FOB Destination. Total freight costs are €1,200 and
have to be paid in cash.
January 9Sold fifteen swimming pools to 'Cogency' for €18,000 on credit. Terms 3/15, n/30,
FOB Destination. Total freight costs are €1,000 and have to be paid in cash.
January 12Purchased thirty swimming pools from Biston Inc. on credit for a total amount of
€30,000. Terms 2/10, n/30, FOB Shipping Point. Total freight costs are €1,800
and have to be paid in cash.
January 16Paid for the purchases from Biston Inc. dated January 3.
January 18Received payment from 'Cogency' for the sales transaction dated January 9.
January 20Paid for the purchases from Biston Inc. dated January 12.
January 23Sold ten swimming pools to 'Dutch Debating Institute' for €11,000 on credit.
Terms 3/15, n/30, FOB Shipping Point. Total freight costs are €850 and have to
be paid in cash.

The following information is also available:

  • During the month of January there was depreciation of the building. The building has a residual value of 200,000. The depreciation method is straight-line. The useful life is 30 years.
  • The allowance for uncollectible account is calculated using the percentage of net sales method. Assume 5% of net sales are uncollectible.

Charts of accounts exercise 2

Accounts payable
Accounts Receivable
Accumulated Depreciation – Building
Allowance for Uncollectible Accounts
Building
Cash
Common Stock
Cost of Goods Sold
Depreciation Expense – Building
Dividends Freight In
Freight Out Expense
Income Summary
Income Tax Expense
Insurance Expense
Insurance Payable
Inventory
Additional Paid-In Capital, Common stock
Prepaid Insurance
Purchases
Purchase Discounts
Purchase Returns and Allowances
Rent Expenses
Rent Payable
Retained Earnings
Sales
Sales Discounts
Sales Returns and Allowances
Uncollectible Accounts Expense
Wage Expense

Question A

Prepare the journal entries for the transactions above. Please skip a line between the different
journal entries.

Pooling Ltd. Journal
DateAccount nameDebitCredit
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    

Question B

Calculate Cost of Goods Sold for the month of January

Question C

Prepare all the appropriate adjusting journal entries on January 31, 2014. You can exclude the entry for cost of goods sold for the month of January. Please skip a line between the different entries.

Pooling Ltd., Journal
DateAccount nameDebitCredit
    
    
    
    
    
    
    
    

Provided here is the adjusted trial balance of Pooling Ltd. For the whole year of 2014.

Pooling Ltd, Adjusted Trial Balance at December 31st, 2014
Account DebitCredit
Accounts payable      39,000
Accounts receivable82,000 
Accumulated Depreciation - building      60,000
Additional Paid-in Capital, Common Stock 1,000,000
Allowance for Uncollectible Accounts      24,000
Building2,000,000 
Cash   387,475 
Common Stock 1,500,000
Cost of Goods Sold   745,000 
Depreciation Expense - Building    60,000 
Dividends    10,000 
Freight In    15,000 
Freight Out Expense    16,000 
Income Tax Expense      7,825 
Insurance Expense      1,200 
Inventory   167,000 
Purchase Discounts      10,000
Sales 1,860,000
Sales Discounts    30,000 
Uncollectible Accounts Expense    91,500 
Wage Expense  880,000 
Total4,493,0004,493,000

Question D

Prepare the closing entries for 2014

Pooling Ltd., Journal
DateAccount nameDebitCredit
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
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Exercise 3

The chart of accounts is added below. Use only these accounts in your answers. Please skip a line between the different journal entries.

Picasso Art Ltd. is a company that deals in buying, selling and restoration of art works. Its clients include many famous museums and collectors. It was founded in 2002. On December 31, 2013, the stockholders' equity section of the company's balance sheet shows that the company is authorized to issue 500,000 common stock shares of €10 par/nominal value and that 200,000 common stock shares were issued and outstanding. Retained earnings and Additional paid-in capital on the balance sheet as of December 31, 2013 were €1,648,000 and €2,560,000 respectively.

Jan 4              The board of directors obtained authorization for 50,000 shares of €40 par value noncumulative preferred stock that carried an indicated dividend rate of €5 per
share and was callable at €42 per share.
Jan 14The company issued 25,000 shares of preferred stock at €40 per share and
another 4,000 shares of preferred stock in exchange for a building valued at
€160,000.
Mar 8The board of directors declared a 2-for-1 stock split on the common stock.
Apr 20The company purchased 6,000 shares of common stock for the treasury at an average price of €15 per share.
May 4The company sold 2,000 of the shares purchased on April 20, at a price of €20 per share.
July 15The board of directors declared a cash dividend of €5 per share on the preferred stock and €0.60 per share on the common stock.
July 25Date of record.
Aug 15Paid the cash dividend.
Sept 20The company sold 3,000 of the shares purchased on April 20, at a price of €14 per share.
Dec 31Close Dividends and Income Summary account to Retained Earnings. Net loss for 2014 was €575,000

 

Charts of accounts exercise 3

Additional Paid-In Capital, Common Stock
Additional Paid-In Capital, Treasury Stock
Bonds Payable
Building
Cash
Common Stock
Dividends, Common Stock
Dividends, Preferred Stock
Dividends Payable Income
Summary
Preferred Stock
Retained Earnings
Treasury Stock, Common
Unamortized Bond Discount
Unamortized Bond Premium

Question A

Calculate the number and the value of common stock shares issued that should be reported in the balance sheet on December 31, 2014.

Question B

Calculate the number of common stock shares outstanding and in treasury stock on December 31, 2014.

Question C

Prepare the journal entries to record the stock related events. Please state explicitly if no entry is needed.

DateAccountDebitCredit
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    

Question D

Prepare the stockholders' equity section of the company's balance sheet as of December 31,
2014. Please be as detailed as possible.

Picasso Art Ltd. Stockholders' Equity December 31, 2014
   
   
   
   
   
   
   
   
   
   
   
   
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Answers

Excersise 1
Question A

Interest payable is 80,000 * 6% * 4/12 = 1,600
Retained earnings is 227,000 – 208,600 = 18,400

Question B

Repayment of mortgage is 80,000 – 0 = 80,000
Interest Paid is 80,000 * 6% = 4,800
Rent Paid is 2,500 * 5 = 12,500

Cash begin: 16.000
Receipts: 643.000
Expenditures: 518.300
Cash end 140.700

Question C

Account nameDebitCredit
Interest Expense2120 
Lease Obligation5880 
Cash 8000

Question D

Business Truck in Lease19.872Salaries Payable13.000
Inventory (webcams)31.000Accounts Payable21.000
Accounts Receivable (webcams)11.000Unearned Revenues
Blended Learning
Projects		9.000
Cash140.700Lease Obligations20.616
  Share Capital55.000
  Share Premium60.000
  Retained Earnings23.959
Total:202.572Total:202.572

Question E

Equity end: 138,959
Equity begin: 108,400
Deposit: 25,000
Withdrawal: 12,000
Net income: 17,599

Retained earnings end: 23,959
Retained earnings begin: 18,400
Dividends: 12,000
Net income: 17,599

Question F

Net profit17.599 
Book gain2.500SUB (145.000-142.500)
Depreciation expenses:  
Trucks in Lease6.624ADD (24.496*1/4)
Building7.500ADD
   
Inventory 44,000 (begin); 31,000 (end); 13,000 (change) POS
  17,000 (begin); 11,000 (end); 6,000 (change) NEG
  1,600 (begin); 0 (end); 1,600 (change) POS
  3,000 (begin); 13,000 (end); 10,00 (change) POS
  3,000 (begin); 13,000 (end); 10,00 (change) POS
  3,000 (begin); 13,000 (end); 10,00 (change) POS

Total cash flow: 52,580

Question G

Cash flow IN
Book value Building: 150,000 – 7,500 = 142,500
Book gain: 2,500

Total cash flow: 145,000

Question H

Cash flow IN
Share issue: 25,000
Cash flow OUT
Repayment mortgage: 80,000
Dividend: 12,000
Repayment lease: 5,880

Total cash flow: (72,880)

Question I

Lease contract Trucks: 26,496

Exercise 2
Question A

DateAccount NameDebit Credit
1/1Cash2.500.000 
 @Common Stock 1.500.000
 @Additional Paid-In Capital, Common Stock 1.000.000
1/1Building2.000.000 
 @Cash 2.000.000
1/1Prepaid Insurance600 
 @Accounts Payable 600
3/1Purchases12.000 
 @Accounts Payable 12.000
9/1Accounts Receivable18.000 
 @Sales 18.000
9/1Freight Out Expense1.000 
 @Cash 1.000
12/1Purchases30.000 
 @Accounts Payable 30.000
12/1Freight in1.800 
 @Cash 1.800
16/1Accounts Payable12.000 
 @Cash 12.000
18/1Cash17.460 
 Sales Discount540 
 @Accounts Receivable 18.000
20/1Accounts Payable30.000 
 @Purchase Discounts 600
 @Cash 29.400
23/1Accounts Receivable11.000 
 @Sales 11.000
    
    

Question B

Number of sales (15 on 9th + 10 on 23th) = 25
3/1 Purchases = 20 for 12,000 = 600 per swimming pool
12/1 Purchases = 30 for 30,000 = 1,000 per swimming pool
COGS = 20 * 600 + 5 * 1,000 = 17,000

Question C

DateAccount NameDebit Credit
31/1Insurance Expense100 
 @Prepaid Insurance 100
    
31/1Depreciation Expense – Building5000 
 @Accumulated Depreciation - Building 5000
    
31/1Uncollectible Accounts Expense1423 
 @Allowance for Uncollectible Accounts 1423

Depreciation Expense – Building: (2,000,000 – 200,000) / 30 years / 12 months = 5,000
Net sales = 18,000 + 11,000 – 540 (discount) = 28,460
Uncollectible accounts expense = 5% * 28,460 = 1,423

Question D

DateAccount NameDebitCredt
31/12Sales1.861.000 
 @Sales Discounts 30.000
 @Freight Out Expense 16.000
 @Income Summary 1.814.000
31/12Income Summary1.790.525 
 Purchase Discounts10.000 
 @Cost of Goods Sold 745.000
 @Depreciation Expense – Building 60.000
 @Freight In 15.000
 @Income Tax Expense 7.825
 @Insurance Expense 1.200
 @Uncollectible Accounts Expense 91.500
 @Wage Expense 880.000
31/12Income Summary23.475 
 @Retained Earnings 23.475
31/12Retained Earnings10.000 
 @Dividends 10.000

Exercise 3
Question A

200,000 x 2 = 400,000 shares
With a par/nominal value of €5 each

Question B

Shares Outstanding = 400,000 – 6,000 + 2,000 + 3,000 = 399,000
Treasury Stock = 1,000 shares

Question C

DateAccount NameDebitCredit
4/1No Entry  
14/1Cash1.000.000 
 Building160.000 
 @Preferred Stock 1.160.000
8/3Memo entry or no entry  
20/4Treasury Stock, Common90.000 
 @Cash 90.000
4/5Cash40.000 
 @Treasury Stock, Common 30.000
 @Paid-In Capital, Treasury Stock 10.000
15/7Dividends, Preferred Stock145.000 
 Dividends, Preferred Stock237.600 
 @Dividends Payable 382.600
25/7No entry  
15/8Dividends payable382.600 
 @Cash 382.600
20/9Cash42.000 
 Paid-In Capital, Treasury Stock3.000 
 @Treasury Stock, Common 45.000
31/12Retained Earnings575.000 
 @Income Summary 575.000
31/12Retained Earnings382.600 
 @Dividends 382.600

Question D

Picasso Art Ltd. Stockholders’ Equity. December 31, 2014

Contributed Capital  
  • Preferred Stock, €40 par value, €5 dividend, 50,000
    shares authorized, 29,000 shares Issued and
    outstanding
1.160.000 
  • Common Stock, €5 par value, 500,000 shares
    authorized, 399,000 shares issued and outstanding
1.995.000 
  • Additional Paid-in Capital
2.560.000 
  • Paid-in Capital, Treasury Stock
7.000 
Total contributed capital 5.722.000
Add: Retained Earnings (1,648,000 – 575,000 – 382,600) 690.400
Total Contributed Capital & Retained Earnings 6.412.400
Less: Treasury Stock, Common (1,000 shares at cost €15) (15.000)
Total Stockholders’ Equity 6.397.400

 

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Practice Exam – Financial Accounting for IB/E&BE

Practice Exam 1 – Financial Accounting for IB/E&BE

Practice Exam 1 – Financial Accounting for IB/E&BE


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Questions

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Exercise 1

On the balance sheet as of December 31, 2014, Groningen Robotics Corporation reported its stockholders' equity as follows:

Preferred Stock, 9% noncumulative, 100 par value, 10,000
shares authorized, 5,000 shares issued and outstanding                      $500,000

Common Stock, $5 par value, 1,500,000 shares authorized,
600,000 shares issued and outstanding                                               3,000,000

Additional Paid-in Capital-Common Stock                                           1,250,000

Retained Earnings                                                                               2,967,000

Total stockholders' equity                                                            $7,717,000

During 2015, the following transactions occurred:

  • Feb 12 - Issued 30,000 shares of its $5 par value common stock for $750,000 cash.
  • Feb 22 - Purchased 5,000 shares of its own stock for $30 per share, the current market price.
  • Feb 28 - Issued 10,000 shares of its $5 par value common stock in exchange for land and a building. The building is estimated to have a market value of $170,000. Market value of stock is $30. Management records land at market value of stock minus market value of building.
  • March 9 - Sold 1,000 shares of treasury stock purchased on Feb 22 for $31 per share
  • April 30 - Declared cash dividend for a full year to preferred stockholders and a stock dividend for common stockholders. Dividend to preferred stockholders is to be paid on June 30 2015 to shareholders of record on May 1, 2015. Declared & issued a 10 percent stock dividend (Market value of the stock was $35.00 on April 30 and $28.00 on June 30).
  • May 1 - Sold 2,500 shares of treasury stock purchased on Feb 22 for $30 per share.
  • May 1 - Date of Record
  • May 7 - Sold 1,500 shares of treasury stock purchased on Feb 22 for $27 per share.
  • June 30 - Distributed the dividend.
  • September 1 - Declared a 2-for-1 stock split.

Question A

Record the above transactions by preparing the appropriate journal. Skip a line between the

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Practice Exam 2 – Financial Accounting for IB/E&BE

Practice Exam 2 – Financial Accounting for IB/E&BE


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Questions

Exercise 1

The charts of accounts is added below. Use only these accounts in your answers. Please skip a line between the different journal entries.
The Board of Fossil Group, Texas (FGT), decided to a bond issue. On April 1, 2007 Fossil Group issued eight-year term, unsecured, convertible bonds with a face value of €30,000,000. In total 60,000 bonds of €500 were issued. The face interest rate is 5 per cent per year. Interest is payable semi-annually on March 31 and September 30. The bonds were issued for €32,029,500 implying a market interest rate of 4 per cent.
The effective interest method is used to amortize the premium at which the bonds were issued. Fossil’s accounting year ends on December 31. Please round off your answers to whole Euros.

Charts of accounts exercise 1

Account payable
Accounts receivable
Additional Paid-In Capital, Common Stock
Additional Paid-In Capital, Treasury Stock
Bonds Payable
Cash
Common Stock
Convertible Bonds Payable
Dividends
Dividends Payable
Dividends Receivable
Income Summary
Income Tax
Income Expense
Interest Payable
Interest Receivable
Interest Revenues
Retained Earnings
Treasury Stock
Unamortized Bond Discount
Unamortized Bond Premium

Question A

Prepare the journal entries to record:

  1. The issue of the bond on April 1, 2007.
  2. The first payment of the interest and the amortization of the premium on September 30, 2007.
  3. The accrual of interest and the amortization of the premium on December 31, 2007.
  4. The second payment of the interest and the amortization of the premium on March 31, 2008..
Fossil Group Journal
DateAccountDebitCredit
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    

Question B

Calculate the carrying amount or book value at which the bonds are reported in Fossil’s
balance sheet on March 31, 2015.

Question C

Calculate the total amount that is reported as interest expense (with respect to these bonds)
in Fossil’s Income Statement

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Practice Exam 3 – Financial Accounting for IB/E&BE

Practice Exam 3 – Financial Accounting for IB/E&BE


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Questions

Exercise 1

Internet company Gold is located in Groningen. Its business activities consists of the import and sale of Webcams, and Blended Learning Projects. Gold presents the balance sheet on January 1, 2014, the statement of cash receipts and expenditures during 2014 and some additional information as follows (in euro):

Balance sheet on January 1, 2014
Buildings150,000  Mortgage 80,000
Inventory (webcams)  44,000Interest Payable 
Accounts receivable (webcams)  17,000Salaries Payable 3,000
Cash  16,000Accounts payable (webcams)11,000
  Unearned Revenues Blended Learning Projects23,000
  Share Capital45,000
  Share Premium45,000
  Retained Earnings 
    
Cash receipts and expenditures during 2014
Receipts Expenditures 
Accounts Receivable (webcams)301,000Repayment of Mortgage 
Unearned Revenues Blenden Learning Projects 172,000Interest Paid 
Sale of Building145,000Salaries Paid 230,000
Receipts from Issuing Shares25,000Accounts Payable (webcams)171,000
  Dividends Paid 12,000
  Rent Paid 
  Payment of the Lease Term  8,000

 

Additional information:

  • Interest on the mortgage is 6% per year. The yearly interest is paid in arrear, on September 1
  • Gold sold the building on July 1, 2014. Depreciation expenses of the building in the first half-year of 2014 are € 7,500. The selling price of the building is € 145,000. Out of the sale revenues of this building, the mortgage on this building will be completely repaid on September 1, 2014. Gold will rent an office and pays every month € 2,500 rent. The starting date of the rent contract is August 1, 2014.
  • The issue price of shares is 250% of their nominal values.

Gold will lease a truck
Start date lease contract        Jan 2, 2014
Lease period                          4 years
Type of lease                         capital lease
Present value of lease terms  €26,496.00
Lease term                            €8,000.00
Interest                                 8%                                                                       

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The JoHo Insurances Foundation is specialized in insurances for travel, work, study, volunteer, internships an long stay abroad
Check the options on joho.org (international insurances) or go direct to JoHo's https://www.expatinsurances.org

 

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Je vertrek voorbereiden of je verzekering  afsluiten bij studie, stage of onderzoek in het buitenland

Study or work abroad? check your insurance options with The JoHo Foundation

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