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The December 31, 2005, balance sheet of Far Imports includes the following items:The bonds were issued on December 31, 2004, at 97, withInterest payable on June 30 and December 31 of each year.On January 2, 2007, Far Imports retired $400,000 of thesebonds at 98.Prepare the journal entries to record retirement of the bonds,Including accrual of interest since the last payment andamortization of the discount.9% bonds payable due 12/31/2014................................$800,000Discount on bonds payable.................................... 22,472
Deferred tax A company may enter into transactions in the current financial period that may result in the firm either paying or saving some tax in the future. The tax that may be
A net loss resluts in a decrease in: a. Revenues b. Expenses c. Stockholder's Equity d. Liabilities
Creation An express trust is "created not by facts and circumstances, but by the express words of the settlor". (Fitzgerald v Stewart) It may be created in the following ways:
Real Estate Investment Trust (REIT) - Investor-owned TRUST that invests in real estate and, in place of paying income tax on its income, reports to each of its owners her or his pr
State the role of Accounting information Accounting information has a significant role to play in reporting the extent to which different groups have benefited from the busines
In assessing project risk it is significant to be clear about the meaning of risk. From an academic perspective risk demotes to a set of circumstances regarding a given decision wh
Corporation Tax This is the tax payable by companies on their trading activities of a given financial period. The standard doesn’t give the guidelines on how this tax should be
Assume that it is now January 1, 2012. XYZ Inc. has developed a solar panel capable of generating 200% more electricity than any other solar panel currently on the market. As a res
A company declared a $.50per share cash dividend on December 1,2013. The Company has 20,000 shares authorized, 9,000 shares issued, and 8,000 shares of common stock outstanding. Pr
Baruch Lev, who is a professor of accounting at New York University and a globally known academic for his research on financial reporting for intangibles, is that the economy has c
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