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  • Investments Auditing

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    anah Ü
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    The document contains several problems involving accounting entries and calculations. Problem 1 shows accounting entries for 3 cases. Problem 2 shows accounting entries involving financial assets and unrealized holding gains/losses for 2 cases. Problem 3 shows 5 accounting problems involving calculations and journal entries related to financial assets measured at fair value through profit or loss and fair value through other comprehensive income.

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    auditing

    Originaltitel

    Investments-Auditing

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    The document contains several problems involving accounting entries and calculations. Problem 1 shows accounting entries for 3 cases. Problem 2 shows accounting entries involving financial assets and unrealized holding gains/losses for 2 cases. Problem 3 shows 5 accounting problems involving calculations and journal entries related to financial assets measured at fair value through profit or loss and fair value through other comprehensive income.

    Copyright:

    © All Rights Reserved
    Als DOCX, PDF, TXT herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    32 Ansichten4 Seiten

    Investments Auditing

    Hochgeladen von

    anah Ü
    The document contains several problems involving accounting entries and calculations. Problem 1 shows accounting entries for 3 cases. Problem 2 shows accounting entries involving financial assets and unrealized holding gains/losses for 2 cases. Problem 3 shows 5 accounting problems involving calculations and journal entries related to financial assets measured at fair value through profit or loss and fair value through other comprehensive income.

    Copyright:

    © All Rights Reserved
    Als DOCX, PDF, TXT herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    von 4

    APO2-PROBLEM 2:

    Case 1:
    1.
    2.
    3.
    4.

    1038, 896
    93, 501
    92, 916
    1025, 312

    Case 2:
    1.
    2.
    3.
    4.

    950, 000
    261, 104
    (50, 000)
    1050, 000

    Case 3:
    1.
    2.
    3.
    4.
    5.

    1038, 896
    93, 501
    142, 916
    24, 688
    1050, 000

    APO2-PROBLEM 3:
    Case 1:
    1.
    2.
    3.
    4.

    10, 758, 157.35


    1075, 816
    1063, 397.31
    10, 497, 370.4

    Case 2:
    1.
    2.
    3.
    4.

    10, 758, 157.35


    1413, 759
    1258, 923
    11, 030, 838.79

    Case 3:
    1.
    2.
    3.
    4.
    5.

    10, 758, 157.35


    1075, 816
    195, 525.53
    533, 468.4
    11, 030, 838.79

    APO4-PROBLEM 4:
    1. 35, 479

    2.
    3.
    4.
    5.

    6229, 862
    -06213, 992
    6111, 111

    APO4-PROBLEM 5:
    1.
    2.
    3.
    4.
    5.

    6151, 877.47
    (138, 865.23)
    -0(62, 088)
    1973, 094

    APO4-PROBLEM 6:
    1.
    2.
    3.
    4.

    4667,
    6198,
    1239,
    8181,

    769.023
    347.108
    669.42
    818.18

    APO4-PROBLEM 7:
    1.
    2.
    3.
    4.
    5.
    6.
    7.
    8.

    Dr FA@FVPL
    25, 000
    Cr UHG
    25, 000
    Dr UHL
    30, 000 Cr FA@FVOCI
    30, 000
    No Entry
    Dr FA@FVPL 100, 000 Cr UHG 100, 000
    Dr UHL 100, 000
    Cr FA@FVOCI 100, 000
    875, 000
    750, 000
    3260, 000

    APO4-PROBLEM 8:
    Case 1:
    1.
    2.
    3.
    4.
    5.

    (51, 000)
    (30, 000)
    72, 000
    15, 000
    174, 000

    Case 2:
    1.
    2.
    3.
    4.
    5.

    (51, 000)
    -0-0(57, 000)
    174, 000

    APO4-PROBLEM 9:
    Case 1:
    1. -02. 300, 000 ; 141, 000
    Case 2:
    1. -02. 360, 000 ; 69, 000

    APO4-PROBLEM 10:
    1.
    2.
    3.
    4.
    5.
    6.
    7.

    800, 000
    2670, 000
    16, 345, 000
    805, 000
    292, 000
    513, 000
    171, 000

    APO4-PROBLEM 11:
    Case 1:
    1. 110, 000
    2. 3176, 000
    Case 2:
    1. 91, 000
    2. 3126, 000
    Case 3:
    1. 191, 000 (Gain from re-measurement = 100, 000)
    2. 3226, 000

    APO4-PROBLEM 12:
    Case 1:
    1.
    2.
    3.
    4.
    5.

    12, 500, 000


    UHG 2000, 000
    11, 000, 000
    UHL 1500, 000
    10, 000, 000

    6. 1000, 000 loss


    7. 1000, 000 loss
    Case 2:
    1.
    2.
    3.
    4.

    9450, 000
    8400, 000
    CV upon transfer 7875, 000 ; Gain/loss 0
    Gain 2125, 000

    APO4-PROBLEM 13:
    1.
    2.
    3.
    4.

    2011 120, 000 ; 2012 120, 000 ; 2013 115, 000


    2011 0 ; 2012 180, 000 ; 2013 240, 000
    90, 500
    (a) 4677, 500 ; (b) -0-

    MCQ
    1. C A B B D B
    2. A C D A A B
    3. C C C B D D
    4. A B C A D
    5. A C A B
    6. D B B A B
    7. B C D B A D
    8. D A B C
    9. C D D D D
    10.C C D C D C A C C A C C
    11.C B A C
    12.C C D D
    13.B B D B B C C B
    14.A C C C C C
    15.A C A B B C
    16.D D C C
    17.B D C B D D
    18.A A D B B B C A
    19.C A A A D D A D C
    20.C A A C A B B D
    21.C D B A C A D
    22.B D C D A

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