怀尔德《会计学原理》19版答案 (8)
时间：2025-03-12
怀尔德 詹姆斯《会计学原理》19版答案
hawai
Chapter 9
Accounting for Receivables
Quick Study 9-1 (15 minutes)
1. Cash..............................................................................15,360
640 Credit Card Expense*..................................................
16,000 Sales........................................................................
To record credit card sales less fees.
*$16,000 x 4%
QUICK STUDIES
Cost of Goods Sold..................................................... Merchandise Inventory.......................................... 7,000
7,000
To record cost of sales.
2. Accounts Receivable—Credit Card Cos....................17,460
540 Credit Card Expense*..................................................
18,000 Sales........................................................................
Cost of Goods Sold..................................................... Merchandise Inventory..........................................
To record cost of sales.
To record credit card sales less fees. *$18,000 x 3%
7,800
7,800
Cash..............................................................................17,460
17,460 Accounts Receivable—Credit Card Cos..............
To record cash receipts.
Quick Study 9-2 (15 minutes)
1.
Oct. 31 Allowance for Doubtful Accounts.........................
Accounts Receivable—D. Elwick....................
2.
Dec. 9 Accounts Receivable—D. Elwick*.........................
To write off account.
750
750
400
, 2009 525
怀尔德 詹姆斯《会计学原理》19版答案
Allowance for Doubtful Accounts...................
To reinstate a written-off account.
*If there is a strong belief that the remaining $350 will be
collected soon, then the full $750 balance can be reinstated.
400
9 Cash......................................................................... Accounts Receivable—D. Elwick....................
To record payment on a receivable.
400
400
Quick Study 9-3 (15 minutes)
1.
Dec. 31 Bad Debts Expense.............................................
Allowance for Doubtful Accounts................
875
875
To record estimate of uncollectibles.
Desired balance in allowance = $95,000 x 1.5%= $1,425 cr. Adjustment required = $1,425 cr. - $550 cr. = $875
2.
Desired balance in allowance = $1,425 (part 1)
Quick Study 9-4 (10 minutes)
Dec. 31 Bad Debts Expense.............................................
Allowance for Doubtful Accounts................
To record estimate of uncollectibles ($350,000 x 0.5%).
1,750
1,750
Quick Study 9-5 (15 minutes)
Aug. 2 Notes Receivable—D. Kissick.......................... Accounts Receivable—D. Kissick.............
To record receipt of note on account.
9,000
9,000
Oct. 31 Cash.................................................................... 9,135 Notes Receivable—D. Kissick................... 9,000 Interest Revenue......................................... 135
©McG526
怀尔德 詹姆斯《会计学原理》19版答案
To record cash received on note plus interest ($9,000 x 6% x 90/360).
Quick Study 9-6 (15 minutes)
Dec. 31 Interest Receivable............................................ 120 Interest Revenue......................................... 120
To record the year-end adjustment for interest earned ($24,000 x 6% x 30/360).
Jan. 15 Cash.................................................................... 24,180 Interest Receivable..................................... 120 Interest Revenue*........................................ 60 Notes Receivable........................................ 24,000
To record cash received on note plus interest. * $24,000 x 6% x 15/360
EXERCISES
Exercise 9-1 (20 minutes)
Apr. 8 Cash......................................................................
Credit Card Expense*.......................................... Sales...............................................................
To record credit card sales less 4% fee. *($5,600 x .04)
5,376 224
5,600
8 Cost of Goods Sold............................................. Merchandise Inventory.................................
To record cost of sales.
4,138
4,138
12 Accounts Receivable—Continental................... Credit Card Expense*.......................................... Sales...............................................................
To record credit card sales less 2.5% fee. *($6,000 x .025)
5,850 150
6,000
12 Cost of Goods Sold............................................. Merchandise Inventory.................................
To record cost of sales.
4,400
4,400
, 2009 527
怀尔德 詹姆斯《会计学原理》19版答案
20 Cash...................................................................... Accounts Receivable—Continental..............
To record cash received on credit sales less fees.
5,850
5,850
Exercise 9-2 (25 minutes) Part 1
GENERAL LEDGER
Accounts Receivable
Nov. 5 5,817 Nov. 21 268
Sales Nov. 5
101330
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