TAX FORMRETURN PREPARATION PROBLEMSC11-61 Bottle-Up, Inc., was .pdf

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TAX FORM/RETURN PREPARATION PROBLEMS C:11-61 Bottle-Up, Inc., was organized on January 8, 2012, and made its S election on January 24, 2012. The necessary consents to the election were filed in a timely manner. Its address is 1234 Hill Street, City, ST 33333. Bottle-Up uses the calendar year as its tax year, the accrual method of accounting, and the first-in, first-out (FIFO) inventory method. Bottle-Up manufactures ornamental glass bottles. It made no changes to its inventory costing methods this year. It uses the specific identification method for bad debts for book and tax purposes. Herman Hiebert and Melvin Jones own 500 shares each. Both individu-als materially participate in Bottle-Ups single activity. Herman Hiebert is the tax matters person. Financial statements for Bottle-Up for the current year are shown in Tables C:11-2 through C:11-4. Prepare a 2021 S corporation tax return for Bottle-Up, showing yourself as the paid preparer.

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Nutri (Pty) Ltd is a company which manufactures and distributes a range of industrial chemical products to other manufacturers. You are the audit manager on this audit. While conducting risk assessment procedures on the 31 March 2022 audit, you gathered the following information, about the company: 1. During the year Edgar Hoover, the newly appointed chairman of the board, requested the resignation of the financial director John Dillinger a conservative, independently minded, and well-respected chartered accountant who had been at Nutri (Pty) Ltd for some years. John Dillinger had angered the chairman by refusing to implement certain accounting policies which would improve the performance of the company as reflected in the financial statements. As their working relationship had become untenable, John Dillinger resigned. John Dillinger has sued the company for R5 million in respect of monies due to him when he left the company some months prior to year-end. 2. John Dillinger had been replaced by Floyd Nelson, a young and inexperienced but aggressive chartered accountant whom the chairman had recruited from another company. Edgar Hoover also appointed Floyd Nelson as chairman of the audit committee. 3. Under the direction of Edgar Hoover, the company has recently set up several joint ventures and other business alliances and a fair number of transactions have taken place between them and Chemtrade (Pty) Ltd. Documentation relating to these entities and transactions appears to be minimal. 4. The valuation of inventory at year-end had in prior years been conducted in conjunction with the external auditors, by an independent specialist chemical engineer on the insistence of John Dillinger to satisfy audit requirements. For the current year Floyd Nelson decided against this practice as he deemed it unnecessary, stating that 'the auditors don't make the rules here; they must accept the valuation arrived at by myself and the production manager'. 5. During the financial year, the company ceased production of a particular range of chemicals which it only exported to Europe. Due to the slow economy in Europe, the orders for this range of chemicals have virtually ceased. However, the company has a very large stockpile of this range of chemicals and the plant and equipment used in the manufacture of these products have been lying idle for the seven months prior to the year-end. According to the production manager, there are no plans to commence with production of this range or to adapt the plant and equipment to manufacture another type of chemical. 6. During the financial year, a government environmental agency filed a lawsuit against the company for the material sum of nearly R10 million for what it describes as 'extensive environmental damage to certain wetland areas'. The matter is being handled by the company's lawyers, but at the financial year-end the matter was unresolved. Should the decision go against the company, there could be serious conseque.

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Financial Accounting: Tools for Business Decision Making Eighth Edition Kimmel ● Weygandt ● Kieso Chapter 8 Reporting and Analyzing Receivables This slide deck contains animations. Please disable animations if they cause issues with your device. 1 Financial Accounting: Tools for Business Decision Making 2 Copyright ©2017 John Wiley & Sons, Inc. Chapter Outline: Learning Objectives Explain how companies recognize accounts receivable. Describe how companies value accounts receivable and record their disposition. Explain how companies recognize, value, and dispose of notes receivable. Describe the statement presentation of receivables and the principles of receivables management. 3 Copyright ©2017 John Wiley & Sons, Inc. L O 1: Explain How Companies Recognize Accounts Receivable 4 Copyright ©2017 John Wiley & Sons, Inc. Types of Receivables 5 Copyright ©2017 John Wiley & Sons, Inc. Recognizing Accounts Receivable (1 of 6) Service organization records a receivable when it performs service on account. Merchandiser records accounts receivable at the point of sale of merchandise on account. Seller may offer a discount to encourage early payment. Buyer might return goods found to be unacceptable. Sales returns reduce receivables. 6 Copyright ©2017 John Wiley & Sons, Inc. Recognizing Accounts Receivable (2 of 6) Illustration: Assume that Jordache Co. on July 1, 2017, sells merchandise on account to Polo Company for $1,000 terms 2/10, n/30. Prepare the journal entry to record this transaction on the books of Jordache Co. Jul. 1 Accounts Receivable 1,000 Sales Revenue 1,000 7 Copyright ©2017 John Wiley & Sons, Inc. Recognizing Accounts Receivable (3 of 6) Illustration: On July 5, Polo returns merchandise worth $100 to Jordache Co. Jul. 5 Sales Returns and Allowances 100 Accounts Receivable 100 8 Copyright ©2017 John Wiley & Sons, Inc. Recognizing Accounts Receivable (4 of 6) Illustration: On July 11, Jordache receives payment from Polo Company for the balance due. Jul. 11 Cash ($900 − $18) 882 Sales Discounts ($900 ×.02) 18 Accounts Receivable 900 9 Copyright ©2017 John Wiley & Sons, Inc. Recognizing Accounts Receivable (5 of 6) Illustration: Some retailers issue their own credit cards. Assume that you use your JCPenney Company credit card to purchase clothing with a sales price of $300. Accounts Receivable 300 Sales Revenue 300 10 Copyright ©2017 John Wiley & Sons, Inc. Recognizing Accounts Receivable (6 of 6) Assuming that you owe $300 at the end of the month, and JCPenney charges 1.5% per month on the balance due Accounts Receivable 4.50 Interest Revenue 4.50 11 Copyright ©2017 John Wiley & Sons, Inc. Anatomy of a Fraud Tasanee was the accounts receivable clerk for a large non-profit foundation that provided performance and exhibition space for the performing and visual arts. Her responsibilities included activities normally assigned to an accounts receivable clerk, such as recording revenues from va.

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Instructions: Please complete the required federal corporation income tax return forms for Express Catering, Inc. for the 2012 tax year based upon the facts presented below. Also, if required information is missing, use reasonable assumptions to fill in the gaps. Ignore any Alternative Minimum Tax (AMT) calculations and do not prepare any AMT related forms. Express Catering, Inc. (EC) is organized in New York as a corporation and is taxed as a “C” corporation with a calendar year-end. EC operates a delicatessen/bakery in New York City, NY that specializes in mobile food catering for events and gatherings within the tri-state area. EC’s address, employer identification number (EIN), and date of incorporation are as follows: Express Catering, Inc. 257 West 55 th Avenue New York City, NY 10027 EIN- 13-9823459 Date Incorporated- March 17, 2007 EC has been at the same address and has not changed its same since inception. EC has only common shares issued (no preferred stock). There are currently 10,000 shares of EC common stock issued and outstanding. EC is owned by four shareholders from the same family: Raphael Giordano (father) and his three children Silvia, Andrea, and Marco. Their personal information is provided below: Raphael Giordano 160 West 57 th Avenue New York City, NY 10027 SSN-356-87-4322 Shares owned 5,500 Silvia Giordano Costa 250 South Main Hoboken, New Jersey 07030 SSN-284-58-4583 Shares owned 1,500 Andrea Giordano 65 East 55 th Avenue New York City, NY 10027 SSN-423-84-2343 Shares owned 1,500 Marco Giordano 160 West 57 th Avenue New York City, NY 10027 SSN-487-27-4797 Shares owned 1,500 EC uses the accrual method of accounting and follows GAAP. EC is not a subsidiary nor is it in an affiliated group with any other entity. EC is not audited by a CPA firm and has never had a restatement of its income statement. In addition, EC reported the following information for the current year: · EC did not pay dividends in excess of its current and accumulated earnings and profits. · None of the stock of EC is owned by non U.S. persons · EC has never issued publicly offered debt instruments. · EC is not required to file a Form UTP · EC made several payments in the current year that required the filing of federal Form(s) 1099. These Forms 1099 were filed timely by EC. · During the year, none of the shareholders of EC changed. · EC has never disposed of more than 65% (by value) of its assets in a taxable, non-taxable, or tax-deferred transaction. · EC did not receive any assets in Section 351 transfers during the year. · All of the questions on Schedule B, Form 1120 are no for the year. Addit.

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Accrual Accounting Concepts Kimmel ● Weygandt ● Kieso Accounting, Sixth Edition 4 4-‹#› Prepare adjusting entries for deferrals. CHAPTER OUTLINE Explain the accrual basis of accounting and the reasons for adjusting entries. 1 2 LEARNING OBJECTIVES Prepare adjusting entries for accruals. 3 Prepare an adjusted trial balance and closing entries. 4 4-‹#› LEARNING OBJECTIVE Explain the accrual basis of accounting and the reasons for adjusting entries. 1 LO 1 Generally a month, a quarter, or a year. Fiscal year vs. calendar year. Accountants divide the economic life of a business into artificial time periods (Periodicity Assumption). Jan. Feb. Mar. Apr. Dec. . . . . . ▼ HELPFUL HINT An accounting time period that is one year long is called a fiscal year. 4-‹#› Periodicity Assumption Review Question What is the periodicity assumption? Companies should recognize revenue in the accounting period in which it is earned. Companies should match expenses with revenues. The economic life of a business can be divided into artificial time periods. The fiscal year should correspond with the calendar year. LO 1 4-‹#› Companies recognize revenue in the accounting period in which the performance obligation is satisfied. REVENUE RECOGNITION PRINCIPLE LO 1 4-‹#› TEACHING TIP Service businesses recognize revenue when the services are performed, although many customers may have been billed for the services (on account). The cash has not been received; however, the services have been performed. Therefore, revenue should be recognized. Illustration: Assume Conrad Dry Cleaners cleans clothing on June 30, but customers do not claim and pay for their clothes until the first week of July. The journal entries for June and July would be: REVENUE RECOGNITION PRINCIPLE LO 1 4-‹#› “Let the expenses follow the revenues.” ILLUSTRATION 4-1 EXPENSE RECOGNITION PRINCIPLE LO 1 4-‹#› ILLUSTRATION 4-1 GAAP relationships in revenue and expense recognition EXPENSE RECOGNITION PRINCIPLE LO 1 4-‹#› INVESTOR INSIGHT Reporting Revenue Accurately The Until recently, electronics manufacturer Apple was required to spread the revenues from iPhone sales over the two-year period following the sale of the phone. Accounting standards required this because Apple was obligated to provide software updates after the phone was sold. Since Apple had service obligations after the initial date of sale, it was forced to spread the revenue over a two-year period. As a result, the rapid growth of iPhone sales was not fully reflected in the revenue amounts reported in Apple’s income statement. A new accounting standard now enables Apple to report much more of its iPhone revenue at the point of sale. It was estimated that under the new rule revenues would have been about 17% higher and earnings per share almost 50% higher. Apple Inc. LO 1 4-‹#› Accrual-Basis Accounting Transactions recorded in the periods in which the events occur. Revenues ar ...

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The following table gives monthly data for four years in million tons of consumption of ice cream in a country. Plot the series and comment on the visible seasonality and trend. Estimate the centered moving averages for this monthly series. Plot CMA and comment. Next, estimate the S,I component which only includes seasonal and irregular movements of the series. Then find the seasonal indexes for the twelve months removing the irregular component. Find the de- seasonalized levels for the series. Plot De-seasonalized Y and comment. Then estimate the trend values for the four sample years and the 12 months of the year 2020 using linear regression. Finally, make the forecast for the 12 months of 2020 using the Ratio-to-Moving Average method to capture the Trend and Seasonal patterns, using Excel. Plot the forecasted values for the 60 periods including 12 months of the year 2020. Plot the errors for in-sample periods and calculate RMSE. Comment on the error plot with respect to the existence of pattern or lack of visible pattern. Month/Year 2016 2017 2018 2019 Jan 1200 1440 1580 1925 Feb 1140 1350 1500 1835 Mar 1100 1310 1450 1770 Apr 1050 1250 1400 1685 May 900 1100 1260 1445 Jun 880 1070 1230 1415 Jul 840 900 1150 1350 Aug 860 920 1175 1380 Sep 880 950 1205 1415 Oct 950 1090 1280 1525 Nov 1050 1230 1390 1685 Dec 1150 1360 1510 1845 (Hint: First, you have to type the data in column form in Excel) Month/Year 2016 2017 2018 2019 Jan 1200 1440 1580 1925 Feb 1140 1350 1500 1835 Mar 1100 1310 1450 1770 Apr 1050 1250 1400 1685 May 900 1100 1260 1445 Jun 880 1070 1230 1415 Jul 840 900 1150 1350 Aug 860 920 1175 1380 Sep 880 950 1205 1415 Oct 950 1090 1280 1525 Nov 1050 1230 1390 1685 Dec 1150 1360 1510 1845.

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the function of the endodermis is: - to allow the uptake of nutrients from soil - to ensure that all minerals are distributed in equal amounts - to allow roots to function if they are above ground - to force all water and solutes to pass through a cell before entering or leaving the vascular system - to allow the uptake of nutrients from soil - to ensure that all minerals are distributed in equal amounts - to allow roots to function if they are above ground - to force all water and solutes to pass through a cell before entering or leaving the vascular system.

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The book value of equity of a firm at 31122020 is 2.000 million eu.pdf

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The chance of a type 1 error is reduced by Statistically significant differences do not necessarily require rejecting the status quo Rejecting H0 does not prove HA because Not rejecting H0 does not prove H0 because The chance of a type 2 error is reduced by Always take action if H0 is rejected A type 1 error is possible A type 2 error is possible Decreasing the significance level Increasing sample size Because small differences without sufficient benefit can be made statistically significant by increasing sample size False The chance of a type 1 error is reduced by Statistically significant differences do not necessarily require rejecting the status quo Rejecting H0 does not prove HA because Not rejecting H0 does not prove H0 because The chance of a type 2 error is reduced by Always take action if H0 is rejected 1. A type 1 error is possible2. A type 2 error is possible3. Decreasing the significance level4. Increasing sample size5. Because small differences without sufficient benefit can be made statistically significant by increasing sample size6. False.

The chance of a type 1 error is reduced byStatistically sign.pdf

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The 1948 Declaration of Human Rights covers many areas of diversity and human experience. Is it legally binding for countries that are signatories? Which two answers best describe the legal and ethical relationship of the Declaration? a. the Declaration is not legally binding to any countries, including those who are members of the United Nations b. the Declaration is legally binding to all countries that are signatories c. the Declaration is not legally binding but is a commitment to ethical approaches and values upheld by the Declaration d. The Declaration is legally and ethically binding for all countries globally..

The 1948 Declaration of Human Rights covers many areas of diversity .pdf

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Thanks so much for your help. Review the GameService class. Notice the static variables holding the next identifier to be assigned for game id, team id, and player id. -Be sure you use the singleton pattern to adapt an ordinary class, so only one instance of the GameService class can exist in memory at any given time. This can be done by creating unique identifiers for each instance of game, team, and player. -Game and team names must be unique to allow users to check whether a name is in use when choosing a team name. Be sure that you use the iterator pattern to complete the addGame() and getGame() methods. -Create a base class called Entity. The Entity class must hold the common attributes and behaviors as shown in the UML Diagram. -Refactor the Game class to inherit from this new Entity class. -Complete the code for the Player and Team classes. Each class must derive from the Entity class, as demonstrated in the UML diagram. -Every team and player must have a unique name by searching for the supplied name prior to adding the new instance. Use the iterator pattern in the addTeam() and addPlayer() methods. This is my current code: // Game Service class: package com.gamingroom; import java.util.ArrayList; import java.util.List; /** * A singleton service for the game engine * * @author coce@snhu.edu */ public class GameService { /** * A list of the active games */ private static List games = new ArrayList(); /* * Holds the next game identifier */ private static long nextGameId = 1; // FIXME: Add missing pieces to turn this class a singleton /** * Construct a new game instance * * @param name the unique name of the game * @return the game instance (new or existing) */ // Creating a private instance of this class making it a singleton private static GameService instance = new GameService(); // Private constructor to ensure we only have 1 instance private void GameService() { } // Public accessor to allow outside classes to access this class public static GameService getInstance() { return instance; } public Game addGame(String name) { // a local game instance Game game = null; // FIXME: Use iterator to look for existing game with same name // if found, simply return the existing instance for (Game currentGame : games) { if (currentGame.getName().equals(name)) { return currentGame; } } // if not found, make a new game instance and add to list of games if (game == null) { game = new Game(nextGameId++, name); games.add(game); } // return the new/existing game instance to the caller return game; } /** * Returns the game instance at the specified index. * * Scope is package/local for testing purposes. * * @param index index position in the list to return * @return requested game instance */ Game getGame(int index) { return games.get(index); } /** * Returns the game instance with the specified id. * * @param id unique identifier of game to search for * @return requested game instance */ public Game getGame(long id) { // a local game instance Game game.

Thanks so much for your help. Review the GameService class. Noti.pdf

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Tesla's Inc. Accrued liabilities 1. Are operating liabilities large for Tesla? 2. Compare commonsize amounts (2019-2022). What proportion of total liabilities is operating? 3. What are Teslas main operating liabilities? 4. Are there substantial contingencies? What gives rise to these? Read the footnote to determine whether Tesla has recorded a liability on its balance sheet for these contingencies..

Teslas Inc. Accrued liabilities1. Are operating liabilities lar.pdf

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