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Category > Accounting Posted 21 Aug 2017 My Price 14.00

Day Company

P4-1        Classifications on Balance Sheet  The current balance sheet of Day Company contains the following major sections:

A.       Current assets                                                                          G. Long-term liabilities

B.        Long-term investments                                                          H. Other liabilities

C.        Property, plant, and equipment                                              I. Contributed capital

D.      Intangible assets                                                                     J. Retained earnings

E.       Other assets                                                                             K. Accumulated other comprehensive income

F.        Current liabilities

The following is a list of 37 accounts. Using the letters A through K, indicate in which section each account would most likely be classified. Place a check mark ()) beside each item that is a contra account. If an account cannot be classified in any of the preceding sections, indicate with an X and explain.

 

          

1. Patents (net)

          

6.  Data processing center

          

2. Income taxes payable

          

7. Furniture

          

3.  Notes receivable

          

8. Land held for future expansion

 

(due in 5 months)

          

9.  Timberland (net)

          

4. Unearned rent

          

10.  Treasury stock, at cost

          

5. Discount on bonds payable

          

11. Advances to sales personnel

 

(long-term bonds)

          

12. Idle machinery

 

 

 

 

 

              13. Deferred taxes payable                                                               26.  Cash surrender value of life

              14. Raw materials                                                                                        insurance

              15. Investment in held-to-maturity bonds                                      27. Leased equipment under

              16. Pollution control facilities                                                                    capital lease

              17. Cash from security deposits                                                        28. Additional paid-in capital of customers on returnable                                                                      on preferred stock containers                                                                                                29. Interest receivable (due in

              18. Donated capital for industrial                                                              5 months) park building site from                                                                      30. Office supplies

Toma City                                                                                  31. Accrued pension cost

              19. Trademarks                                                                                 32.  Capital lease obligation

              20.  Finished goods                                                                          33.  Investment in 8-year certificates

              21. Cash dividends payable                                                                       of deposit

             22. Bond sinking fund                                                                     34. Unearned ticket sales

              23. Temporary investments                                                             35. Estimated warranty (6-months)

              24. Retained earnings                                                                                  obligations

              25. Advances to affiliated company                                                  36. Unrealized decrease in value (long-term)                                                                                                             of available-for-sale securities

             37. Cash

 

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Maurice Tutor
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Status NEW Posted 21 Aug 2017 03:08 PM My Price 14.00

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