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16.No.InformationregardinganyassetsownedbyApple’sbusinesssegmentsisnotreportedonthebalancesheet.However,theinformationisdetailedinthenotestoitsfinancialstatements(notreproducedinAppendixA).
QuickStudies
QuickStudy7-1(10minutes)
1.
C
4.
B
2.
E
5.
D
3.
A
QuickStudy7-2(5minutes)
1.batch
2.network
3.scanner
4.enterpriseresourceplanning
QuickStudy7-3(15minutes)
7.
8.
9.
10.
11.
6.
12.
QuickStudy7-4(10minutes)
a.CashReceiptsJournal
b.PurchasesJournal
c.CashDisbursementsJournal
d.CashDisbursementsJournal
e.SalesJournal
f.PurchasesJournal
g.CashDisbursementsJournal
h.CashReceiptsJournal
QuickStudy7-5(15minutes)
GeneralJournal
Nov.2
[InPurchasesJournal]
Nov.12
Automobiles
17,000
R.Adrian,Capital
Ownercontributedanautotothebusiness.
Nov.16
[InSalesJournal]
Nov.19
SalesReturnsandAllowances
175
AccountsReceivable—L.Norton
Customerreturned(worthless)merchandise.
QuickStudy7-6(15minutes)
Segment
SegmentIncome
AverageSegmentAssets
SegmentreturnonAssets
Americas
$1,665
$800
208.1%
Europe
607
380
159.7
Japan
201
173
116.2
Interpretation:
TheAmericassegmentreportsthehighestreturnonsegmentassets.However,eachofitsothersegmentshasarelativelyhighreturnonsegmentassetsaswell.
Product
ProductSales
PercentofTotalSales
iPod
$7,676
45.3%
Desktops
3,319
19.6
Portables
4,056
23.9
Other
1,885
11.1
Total
$16,936
99.9%*
*0.1%roundingerror
SalesofApple’siPodmakeupitslargestpercentageoftotalindividualproductsales.Desktopsand“Other”makeupthesmallestpercentageoftotalproductsales.
EXERCISES
Exercise7-1(15minutes)
SALESJOURNAL
Date
AccountDebited
Invoice
Number
PR
AccountsReceivableDr.
SalesCr.
CostofGoodsSoldDr.InventoryCr.
Mar.7
K.Anklam
5704
1,700
1,215
12
B.Swanson
5705
484
303
25
F.Sayers
5706
785
500
Exercise7-2(10minutes)
Mar.2
CashReceiptsJournal
5
PurchasesJournal
7
SalesJournal
8
16
19
Exercise7-3A(15minutes)
Exercise7-4(20minutes)
CASHRECEIPTSJOURNAL
AccountCredited
Explanation
CashDr.
Sales
Discount
Dr.
Accounts
Recble.
Cr.
OtherAccountsCr.
CostofGoods
SoldDr.InventoryCr.
Nov.9
NotesPayable
Notetobank
3,375
13
I.Uno,Capital
Contribution
4,675
18
Sales
Cashsale
261
147
27
E.Han
Invoice,11/7
995
20
1,015
Exercise7-5(10minutes)
Nov.3
9
18
22
CashDisbursementsJournal
27
30
Exercise7-6A(25minutes)
Account
Credited
Accts.
Rec.
Cr.
Other
Accounts
I.Uno,Capital
Exercise7-7(20minutes)
PURCHASESJOURNAL
Dateof
Invoice
Terms
Payable
Inventory
Dr.
Office
Supplies
Other
June1
Krause,Inc.
6/01
n/30
5,400
14
StoreSupplies/
ChangCo.
6/14
460
17
MonderCompany
6/17
480
Exercise7-8(10minutes)
24
28
29
Exercise7-9A(20minutes)
Purchases
Exercise7-10(25minutes)
CASHDISBURSEMENTSJOURNAL
Ck.
No.
Payee
Account
Debited
Cash
Inventory
Payable
Apr.9
210
MajorCorp.
StoreSupplies
436
211
CityBank
1,500
212
Factow
3,267
33
3,300
213
M.Robbins
SalariesExpense
1,675
214
Acco,Inc.
2,700
Exercise7-11(10minutes)
April3
Exercise7-12A(25minutes)
PurchasesDiscounts
Apr.9
Exercise7-13(10minutes)
a.(i)TheJune5purchasewouldberecordedinthePurchasesJournal.
(ii)TheJune14paymentwouldberecordedintheCashDisbursementsJournal.
b.TheerrorinjournalizingtheJune14transactionshouldbediscoveredintheprocessofcrossfootingtheCashDisbursementsJournal.
Exercise7-14(30minutes)
Part1
ACCOUNTSRECEIVABLESUBSIDIARYLEDGER
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