BAF 3M 🚨 Ch. 3 Assignment A

Last updated about 1 year ago
14 questions
1

When business transactions occur, at least three of the individual balance sheet items must change.

1

A transaction takes place, leaving a business in a better financial position. Therefore Capital has most likely increased.

1

When equipment valued at $4000 is sold for $1000 cash, the items affected are Cash and Equipment. HINT: why would the values be different? What else could be changing?

1

The objectivity princple is an accounting standard related to source documents.

1

The owner’s withdrawal of cash for personal use reduces Cash and Owner's Equity.

1

What is a business transaction?

6

Drag the transactions to show what effect the following transactions have on the TOTAL assets. Do they increase, decrease, or have no change.

Hint: the change is on the total ASSETS.

  • Owner invested $85 000 cash in his business.
  • Purchased a delivery truck for $10 000, paying $2000 cash and the balance to be paid in 90 days.
  • Borrowed $10 000 from a bank.
  • Purchased equipment for $2000 cash.
  • Collected an account receivable, $500 cash.
  • Sold a building for cash at a price lower than its cost.
  • Increase
  • Decrease
  • No Change
2

P. Lang’s business owned property that had originally cost $40 000. He sold this property for $75 000. Lang recorded this transaction by increasing Cash by $75 000 and decreasing Property by $75 000. Explain why his analysis is incorrect.

Indicate the effect each of the following transactions has on the total assets, the total liabilities, or the equity, by using the drop-down menu options.

Example: A cash payment is made to Ace Supplies, a creditor.

Total Assets: Decrease
Total Liabilities: Decrease
Owner's Equity: No Change

HINT: There will always be ONE no change in your answers.
3
A new desk for the office is purchased for cash from Equipment Supply Co.

Total Assets:__________
Total Liabilities:__________
Owner's Equity:__________
3
The business performs a service for a customer, J. Rothfels, who pays in full with cash.

Total Assets:__________
Total Liabilities:__________
Owner's Equity:__________
3
The business purchases a new truck from Pine Motors and pays one-third of the cost in cash as a down payment.

Total Assets:__________
Total Liabilities:__________
Owner's Equity:__________
3
Stationery and supplies are purchased from Angeloff’s Stationers but are not paid for at the time of purchase.

Total Assets:__________
Total Liabilities:__________
Owner's Equity:__________
3
The owner, J. Lemaire, takes a sum of money (cash) from the business for his personal use.

Total Assets:__________
Total Liabilities:__________
Owner's Equity:__________
3
Land is sold for cash at a price less than its cost.

Total Assets:__________
Total Liabilities:__________
Owner's Equity:__________