Beruflich Dokumente
Kultur Dokumente
Question 34
Intersegment Operating Reported
Revenues trasfers Expenses Profit Losses Seperatly
Cards 1,200,000 100,000 (900,000) 400,000 - Yes
Calendars 900,000 200,000 (1,350,000) - 250,000 Yes
Clothing 1,000,000 (700,000) 300,000 - Yes
Books 800,000 50,000 (770,000) 80,000 - Yes
Total 780,000 250,000
All segments must be reported seperatrly as they greater than 78,000 ( 780,000 x 10%)
Question 25
Date Account Dr. Cr.
15-Sep Accounts Receivable [100,000 x $ 40,000
Sales 40,000
30-Sep Accounts Receivable 2,000
Foreign exchange Gain 2,000
[100,000 x ($.42 – $.40)]
Cash 37,000
Accounts Receivable 37,000
Question 26