p13-11 loss contingencies entries and essays

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P13-11 loss contingencies entries and essays desk clerk resume template

P13-11 loss contingencies entries and essays

Simple57 EPayroll tax entries. Simple EPayroll tax entries. Simple EWarranties. Moderate EPremium entries. Simple EContingencies. Moderate EAsset retirement obligation. Moderate EPremiums. Moderate EFinancial statement impact of liability transactions. Moderate ERatio computations and discussion. Simple ERatio computations and analysis. Simple ERatio computations and effect of transactions. Moderate PCurrent liability entries and adjustments. Simple PLiability entries and adjustments.

Simple PPayroll tax entries. Moderate PPayroll tax entries. Simple PWarranties, accrual, and cash basis. Simple PExtended warranties. Moderate PPremium entries. Moderate PPremium entries and financial statement presentation. Moderate PLoss contingencies: entries and essay. Simple PLoss contingencies: entries and essays.

Moderate PWarranties and premiums. Moderate PLiability errors. Moderate PWarranty and coupon computation. Moderate CANature of liabilities. Moderate CACurrent versus noncurrent classification. Moderate CARefinancing of short-term debt. Moderate CALoss contingencies. Simple CALoss contingency. Simple CAWarranties and loss contingencies. Simple CAWarranties.

CE According to FASB ASC Asset Retirement and Environmental Obligations : An entity shall disclose all of the following information about its asset retirement obligations: a A general description of the asset retirement obligations and the associated long-lived assets b The fair value of assets that are legally restricted for purposes of settling asset retirement obligations c A reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations showing separately the changes attributable to the following components, whenever there is a significant change in any of these components during the reporting period: 1.

Liabilities incurred in the current period 2. Liabilities settled in the current period 3. Accretion expense4. Revisions in estimated cash flows. CE According to FASB ASC Contingencies Implementation Guidance and Illustrations : DepreciationThe fact that estimates are used to allocate the known cost of a depreciable asset over the period of use by an entity does not make depreciation a contingency; the eventual expiration of the utility of the asset is not uncertain.

CE According to FASB ASC Compensation RecognitionCompensated Absences , an employer must accrue a liability for employees compensation for future absences if all of the following conditions are met: a The employers obligation relating to employees rights to receive compensation for future absences is attributable to employees services already rendered. Ch13 slides Category: Technology. Laudon Ch13 Category: Business. Kinetics Category: Documents. Kotler Ch13 Category: Documents.

Size px x x x x Modal title. Close Save changes. New Message. Select: Alaska 2 3 4 5. Close Save message. User Name:. Compensated absences. Adjusting entry for sales tax. Payroll tax entries. Premium entries. Extended warranties. Warranties, accrual basis.

Loss contingencies: entries and essay. Loss contingencies: entries Req. The entire amount would be reported as a long-term liability. Vacation Wages Payable Asset Retirement Obligation Liability for Premiums Withholding Income Taxes Payable Union Dues Payable Unearned Warranty Revenue Notes Payable Interest Payable Interest Expense Accrued Payroll Long-term Liabilities: Unearned Warranty Revenue Premium Liability account balance GAAP does not require or allow the establishment of a liability for expected future injury to others or damage to the property of others even if the amount of the losses is reasonably estimable.

The event causing a loss must occur on or before the balance sheet date for a loss contingency to be recorded. Loss from Uninsured Accident The amount of the loss is measured by the amount that the book value of the assets exceeds the expected compensation.

A valuation account for the impairment of specific assets is established rather than a liability because the net realizability of the assets affected has decreased.

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An employer is permitted but not required to accrue to liability for sick pay that employees are allowed to claim only as a result of actual illness. In addition, the amount set aside both the employee and the employer share will be reported as current liabilities until they are remitted to the appropriate third party.

A contingent liability should be recorded and a charge accrued to expense only if: a information available prior to the issuance of the financial statements indicates that it is probable that a liability has been incurred at the date of the financial statements, and b the amount of the loss can be reasonably estimated. A determinable current liability is susceptible to precise measurement because the date of payment, the payee, and the amount of cash needed to discharge the obligation are reasonably certain.

There is nothing uncertain about 1 the fact that the obligation has been incurred and 2 the amount of the obligation. A contingent liability is an obligation that is dependent upon the occurrence or nonoccurrence of one or more future events to confirm the amount payable, the payee, the date payable, or its existence.

Contingent liabilities—obligations related to product warranties and product defects, premiums offered to customers, certain pending or threatened litigation, certain actual and possible claims and assessments, and certain guarantees of indebtedness of others. The terms probable, reasonably possible, and remote are used in GAAP to denote the chances of a future event occurring, the result of which is a gain or loss to the enterprise.

If it is probable that a loss has been incurred at the date of the financial statements, then the liability if reasonably estimable should be recorded. If it is reasonably possible that a loss has been incurred at the date of the financial statements, then the liability should be disclosed via a footnote.

The footnote should disclose 1 the nature of the contingency and 2 an estimate of the possible loss or range of loss or a statement that an estimate cannot be made. If the incurrence of a loss is remote, then no liability need be recorded or disclosed except for guarantees of indebtedness of others, which are disclosed even when the loss is remote.

Under the cash-basis method, warranty costs are charged to expense in the period in which the seller or manufacturer performs in compliance with the warranty, no liability is recorded for future costs arising from warranties, and the period of sale is not necessarily charged with the costs of making good on outstanding warranties. Under the accrual method, a provision for warranty costs is made at the time of sale or as the productive activity takes place; the accrual method may be applied two different ways: expense warranty versus sales warranty method.

But under either method, the attempt is to match warranty expense to the related revenues. Under U. GAAP, companies may not record provisions for future operating losses. Suchprovisions do not meet the definition of a liability, since the amount is not the result of a past transaction the losses have not yet occurred. Therefore the liability has not been incurred. Furthermore, operating losses reflect general business risks for which a reasonable estimate of the loss could not be determined.

Note that use of provisions in this way is one of the examples of earnings management discussed in Chapter 4. By reducing income in good years through the use of loss contingencies, companies can smooth out their income from year-to-year. The expense warranty approach and the sales warranty approach are both variations of the accrual method of accounting for warranty costs.

The expense warranty approach charges the estimated future warranty costs to operating expense in the year of sale or manufacture. The sales warranty approach defers a certain percentage of the original sales price until some future time when actual costs are incurred or the warranty expires. Southeast Airlines Inc. Therefore, the full-fare ticket should be recorded as unearned transportation revenue liability when sold and recognized as revenue when the transportation is provided.

The half-fare ticket should be treated accordingly; that is, record the discounted price as unearned transportation revenue liability when it is sold and recognize it as revenue when the transportation is provided.

Although the accounting for this transaction has been studied, no authoritative guideline has been developed to record this transaction. In the case of a free ticket award, AcSEC proposed that a portion of the ticket fares contributing to the accumulation of the 50, miles the free ticket award level be deferred as unearned transportation revenue and recognized as revenue when free transportation is provided.

The total amount deferred for the free ticket should be based on the revenue value to the airline and the deferral should occur and accumulate as mileage is accumulated. An asset retirement obligation must be recognized when a company has an existing legal obligation associated with the retirement of a long-lived asset and when the amount can be reasonably estimated.

The absence of insurance does not mean that a liability has been incurred at the date of the financial statements. Until the time that an event loss contingency occurs there can be no diminution in the value of property or incurrence of a liability. Expected future injury, damage, or loss resulting from lack of insurance need not be recorded or disclosed ifno contingency exists. And, a contingency exists only if an uninsurableevent which causes probable loss has occurred. Lack of insurance is not in itself a basis for recording a liability or loss.

In determining whether or not to record a liability for pending litigation, the following factors must be considered: a The time period in which the underlying cause for action occurred. Before recording a liability for threatened litigation, the company must determine: a The degree of probability that a suit may be filed, and b The probability of an unfavorable outcome. If both are probable, the loss reasonably estimable, and the cause for action dated on or before the date of the financial statements, the liability must be accrued.

There are several defensible recommendations for listing current liabilities: 1 in order of maturity, 2 according to amount, 3 in order of liquidation preference. The acid-test ratio and the current ratio are both measures of the short-term debt-paying ability of the company.

The acid-test ratio excludes inventories and prepaid expenses on the basis that these assets are difficult to liquidate in an emergency. The current ratio and the acid-test ratio are similar in that both numerators include cash, short-term investments, and net receivables, and both denominators include current liabilities.

If the terms of purchase are f. Accrual of unpaid amounts should be recorded in preparing financial statements dated other than at the end of a pay period. If the period for which the bonus is applicable has not ended but only a part of it has expired, it would be appropriate to accrue a pro rata portion of the bonus at the time of approval and make additional accruals of pro rata amounts at the end of each pay period.

Ordinary orders, for which the prices are determined at the time of shipment and subject to cancellation by the buyer or seller, do not represent either an asset or a liability to the buyer and need not be reflected in the books or in the financial statements. However, an accrued loss on purchase commitments which results from formal purchase contracts for which a firm price is in excess of the market price at the date of the balance sheet would be shown in the liability section of the balance sheet.

See Chapter 9 on purchase commitments. The entire amount would be reported as a long-term liability. This assumes Burr had not entered into a long-term agreement prior to issuance. Short-term debt refinanced. X 8 hrs. Also,if employeesearnvacationpayatdifferentpayrates,a consistentpattern of recognition e. The FASB requires that, when some amount within the range of expectedloss appears atthe time to be a better estimate than any other amount within the range, that amount is accrued.

When no amount within the range is a better estimate than any other amount, the dollar amountat the low end of the range is accrued and the dollar amountat the high end of the range is disclosed. In this case, therefore, Salt-n- Pepa Inc. The potential insurance recovery is a gain contingency—it is not recorded until received.

This is a gain contingency because the amount to be received will be in excess of the book value of the plant. Gain contingencies are not recordedand are disclosed only when the probabilities are high that a gain contingency will become reality. However, it eliminates assets that mightbe slow moving,suchas inventoriesand prepaid expenses. Although industry and general business conditions are unknown in this case, the company appears to have a relatively strong current position.

The main concern from a short-term perspective is the apparently low inventory turnover. The rate of return on assets and profit margin on sales are extremely good and indicate thatthe company is employingits assets advantageously. The situations presented are basic ones including purchases and payments on account, and borrowing funds by giving a zero-interest-bearing note. The student is also required to prepare year-end adjusting entries. Problem Time 25—35 minutes Purpose—to present the student with the opportunity to prepare journal entries for several different situations related to liabilities.

The situations presented include accruals and payments related to sales, use, and asset retirement obligations. Year-end adjusting entries are also required. Problem Time 20—30 minutes Purpose—to present the student with an opportunity to prepare journal entries for four weekly payrolls.

The student must compute income tax to be withheld, FICA tax, and state and federal unemployment compensation taxes. Problem Time 20—25 minutes Purpose—to provide the student with the opportunity to prepare journal entries for a monthly payroll. The student must be aware that the unemployment taxes do not apply to three employees as their earnings exceed the statutory maximum subject to the taxes.

Problem Time 15—20 minutes Purpose—to provide the student with an opportunity to prepare journal entries and balance sheet presentations for warranty costs under the cash-basis and the expense warranty accrual methods. Entries in the sales year and one subsequent year are required. The problem highlights the differences between the two methods in the accounts and on the balance sheet. Problem Time 10—20 minutes Purpose—to provide the student with a basic problem covering the sales-warranty method.

The student is required to prepare journal entries in the year of sale and in subsequent years when warranty costs are incurred. Also required are balance sheet presentations for the year of sale and one subsequent year.

Problem Time 25—35 minutes Purpose—to provide the student with an opportunity to prepare journal entries for warranty costs under the expense warranty method and the cash-basis method. The student is also required to indicate the proper balance sheet disclosures under each method for the year of sale. Finally, the student is required to comment on the effect on net income of applying each method.

Problem Time 15—25 minutes Purpose—to provide the student with a basic problem in accounting for premium offers. The student is required to prepare journal entries relating to sales, the purchase of the premium inventory, and the redemption of coupons. The student must also prepare the year-end adjusting entry reflecting the esti- mated liability for premium claims outstanding.

A very basic problem. The problem is more complicated in that coupons redeemed are accompanied by cash payments, and in addition to the cost of the premium item postage costs are also incurred. The student is required to prepare journal entries for various transactions including sales, purchase of the premium inventory, and redemption of coupons for two years. Finally the student is required to indicate the amounts related to the premium offer that would be included in the financial statements for each of two years.

Problem Time 25—30 minutes Purpose—to present the student with the problem of determining the proper amount of and disclosure for a contingent loss due to lawsuits. The student is required to prepare a journal entry and a footnote. The student is also required to discuss any liability incurred by a company due to the risk of loss from lack of insurance coverage.

A straightforward problem dealing with contingent losses. Problem Time 35—45 minutes Purpose—to provide the student with a comprehensive problem dealing with contingent losses. The student is required to prepare journal entries for each of three independent situations. For each situation the student must also discuss the appropriate disclosure in the financial statements. The situations pre- sented include a lawsuit, an expropriation, and a self-insurance situation.

This problem challenges the student not only to apply the guidelines set forth in GAAP, but also to develop reasoning as to how the guidelines relate to each situation. Problem Time 20—30 minutes Purpose—to provide the student with a problem to calculate warranty expense, estimated warranty liability, premium expense, inventory of premiums, and premium liability. Problem Time 25—35 minutes Purpose—to present the student a comprehensive problem in determining various liabilities and present findings in writing.

Issues addressed relate to contingencies, warranties, and litigation. Problem Time 20—25 minutes Purpose—to present the student with a comprehensive problem in determining the amounts of various liabilities. The student must calculate for independent situations the estimated liability for warranties, and an estimated liability for premium claims outstanding.

Journal entries are not required. This problem should challenge the better students. No adjustmentnecessary 2. No adjustmentnecessary Raye 6, 70 Baker 7, 1, Lopez 13, 1, Daniels , 13, 1, Kingston , 16, 1, Under the cash-basis method,the warranty costs appearing on the income statementare charged againstunrelatedrevenues; netincome is overstated and net income is understated.

GAAP does not require or allow the estab- lishmentofa liabilityforexpectedfutureinjuryto othersor damage to the property of others even if the amount of the losses is reasonably estimable. The cause for a loss must occur on or before the balance sheetdate for a loss contingencyto be recorded. However,the fact that Windsor is self-insured should be disclosed in a note. Lawsuit Loss Loss from Expropriation No entry required. A loss and a liability have been recorded in the first case because i information is available prior to the issuance of the financial statements that indicates it is probable that a liability had been incurred atthe dateofthe financialstatements and ii the amount is reasonably estimable.

Thatis,enoughevidenceexiststo reasonablyestimate the amount of the probable loss resulting from impairmentof assets at the balance sheet date. The amount of the loss is measured by the amount that the carrying value book value of the assets exceeds the expected compensation. At the time the expropriation occurs, the related assets are written off against the allowance account. In this problem, we established a valuation account because certain specific assets were impaired.

A valuation account was established rather than a liability account because the net realizability of the assets affected has decreased. A more appro- priate presentationwould,therefore,be providedfor balance sheet purposes on the realizability of the assets. It does not seem appropriate atthis point to write off the assets involved because it may be difficult to determine all the specific assets involved, and because the assets still have not been expropriated.

Therefore, this situation does not satisfy the criteria for recognitionof a loss contingency. Also, unless a casualty has occurred or there is some other evidence to indicate impairment of an asset prior to the issu- ance of the financial statements, there is no disclosure required relative to a loss contingency. The absence of insurance does not of itself result in the impairment of assets or the incurrence of liabilities.

Expected future injuries to others or damage to the propertyof others,evenif the amountis reasonably estimable, does not require recording a loss or a liability. The cause for loss or litigation or claim musthave occurred on or prior to the balance sheetdateandthe amountof the loss mustbe reasonably estimable in orderfora losscontingencyto be recorded.

Disclosure is required when one or both of the criteria for a loss contingency are not satisfiedand there is a reasonable possibilitythata liability may have been incurred or an asset impaired, or, it is probable that a claim will be asserted and there is a reasonable possibility of an unfavorable outcome.

X 12 Premium expense for Memo prepared by: Date: Millay Corporation December 31, Recognition of Warranty Expense During June of this year, the client began the manufacture and sale of a new line of dishwasher. No recognition of any further liability associated with the warranty had been made. The client should have made the following journal entries: a Cash Although the litigation is pending, Sondgeroth believes that the suit will probably be lost. The clientneither disclosed nor accrued this loss in the financial statements.

Because this loss is both probable and reasonably estimable, it must be accrued as a contingentliability. I advised the client to record the following entry to accrue this liability. The possible loss of this suit is only reasonably possible. Millay did not in any way disclose this information.

In addition, I advised the client to disclose the estimated amount of this loss contingency. The student must think about when typical short-term items might not be classified as current. CA Time 30—40 minutes Purpose—to provide the student with a comprehensive case covering refinancing of short-term debt. DepreciationThe fact that estimates are used to allocate the known cost of a depreciable asset over the period of use by an entity does not make depreciation a contingency; the eventual expiration of the utility of the asset is not uncertain.

Thus, depreciation of assets is not a contingency, nor are such matters as recurring repairs, maintenance, and overhauls, which interrelate with depreciation. This Topic is not intended to alter depreciation practices as described in Section Estimates Used in AccrualsAmounts owed for services received, such as advertising and utilities, are not contingencies even though the accrued amounts may have been estimated; there is nothing uncertain about the fact that those obligations have been incurred.

Changes in Tax LawThe possibility of a change in the tax law in some future year is not an uncertainty. According to FASB ASC Compensation RecognitionCompensated Absences , an employer must accrue a liability for employees compensation for future absences if all of the following conditions are met:.

Vested rights are those for which the employer has an obligation to make payment even if an employee terminates; thus, they are not contingent on an employees future service. Accumulate means that earned but unused rights to compensated absences may be carried forward to one or more periods subsequent to that in which they are earned, even though there may be a limit to the amount that can be carried forward.

Current liabilities are obligations whose liquidation is reasonably expected to require use of existing resources properly classified as current assets, or the creation of other current liabilities. Long-term debt consists of all liabilities not properly classified as current liabilities. You might explain to your friend that the accounting profession at one time prepared financial statements somewhat in accordance with the broad or loose definition of a liability submitted by the AICPA in Something represented by a credit balance that is or would be properly carried forward upon a closing of books of account according to the rules or principles of accounting, provided such credit balance is not in effect a negative balance applicable to an asset.

Thus the word is used broadly to comprise not only items which constitute liabilities in the proper sense of debts or obligations including provision for those that are unascertained , but also credit balances to be accounted for which do not involve the debtor and creditor relation. Since your friend may not have completely understood the above definition if it may be called that , you might indicate that more recent definitions of liabilities call for the disbursement of assets or services in the future and that the present value of all of a persons or companys future disbursements of assets constitutes the total liabilities of that person or company.

But, accountants quantify or measure only those liabilities or future disbursements which are reasonably determinable at the present time. And, accountants have accepted the completed transaction as providi. Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. By creating an account, you agree to our terms and conditions.

Already member? Please login to see all pages. Author: rachel-deinhart. Accounts and notes payable; dividends payable. Short-term obligations expected to be refinanced. Deposits and advance payments. Compensated absences and bonuses. Collections for third parties. Contingent liabilities General. Guaranties and warranties. Premiums and awards offered to customers.

Presentation and analysis. Identify types of employee-related liabilities. Indicate how to present and analyze liabilities and contingencies. Simple EAccounts and notes payable. Moderate ERefinancing of short-term debt. Simple ERefinancing of short-term debt. Simple ECompensated absences. Moderate ECompensated absences. Moderate EAdjusting entry for sales tax. Simple57 EPayroll tax entries. Simple EPayroll tax entries. Simple EWarranties. Moderate EPremium entries. Simple EContingencies.

Moderate EAsset retirement obligation. Moderate EPremiums. Moderate EFinancial statement impact of liability transactions. Moderate ERatio computations and discussion. Simple ERatio computations and analysis. Simple ERatio computations and effect of transactions.

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Loss essays and contingencies p13-11 entries championship resume wrestling

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