APC Ch1sol PDF

8/18/2019 APC baysa Chapter 1
CHAPTER 1
Review of the Accounting Process
E 1-1
1. Unearned Revenue 11. Accrued Expense
2. Prepaid Expense 12. Accrued Revenue
3. Accrued Expense 13. Prepaid Expense
4. Accrued Expense 14. Unearned Revenue
5. Prepaid Expense 15. Accrued Expense
6. Unearned Revenue
7. Accrued Revenue
8. Accrued Expense
9. Unearned Revenue
10. Accrued revenue
E 1-2
1. All!ance "r Uncllec#i$le Accun#s
2. Ren# Expense
3. %""ice &upplies Expense
4. &alaries Pa'a$le
5. Prepaid (nsurance
6. (n#eres# Revenue
7. (n#eres# Pa'a$le
8. Unearned Ren#
9. Accu)ula#ed *eprecia#in
10. (nc)e &u))ar'
E 1-3
1. a. Unearned Ren# 25+000
Ren# Revenue 25+000
P300+000 x 1,12  P25+000
 reversin/ en#r'
$. (nsurance Expense 75+000

Prepaid (nsurance 75+000
P90+000 x 10,12  P75+000
2. a. Ren# Revenue 275+000

Unearned Ren# 275+000
P300+000 x 11,12  P275+000

Ren# Revenue 275+000
$. Prepaid (nsurance 15+000

(nsurance Expense 15+000
P90+000 x 2,12  P15+000
http://slidepdf.com/reader/full/apc-baysa-chapter-1 1/7
PC – Chapter 2 page 2

E 1-4
1. a. (n#eres# Expense 40+000
(n#eres# Pa'a$le 40+000
P2+000+000 x 6 x 4,12  P40+000
$. Prepaid (nsurance 50+000

P72+000 x 25,36  P50+000
c. Prepaid Ren# 330+000

Ren# Expense 330+000
P360+000 x 11,12  P330+000
d. Uncllec#i$le Accun#s Expense 60+000

All!ance "r Uncllec#i$le Accun#s 60+000
e. &alar' Expense 180+000

&alaries Pa'a$le 180+000
P450+000 x 2,5  P180+000
". *eprecia#in Expense  %""ice Euip)en# 106+000

Accu)ula#ed *eprecia#in  %""ice Euip)en# 106+000
P480+000 ÷ 5  P96+000 
P120+000 ÷ 5 x 5,12  P10+000
/. &upplies n and 4+500

&upplies Expense 4+500
. Ren#al Revenue 120+000

P180+000 x 4,6  P120+000
i. (nc)e &u))ar' 180+000

ercandise (nven#r' 180+000

(nc)e &u))ar' 220+000
2. a+ $+ c+ e+ /  
E 1-5
1. a. (nc)e &u))ar' 50+000
(nven#r'+ $e/. 50+000
(nven#r'+ end 140+000

(nc)e &u))ar' 140+000
$. (nven#r'+ end 140+000

Purcases Re#urns 20+000
s# " ds &ld 2+000+000
Purcases 2+100+000
:rei/#-in 10+000
(nven#r'+ $e/. 50+000
2. Apprac 2
a. &ales 5+000+000
(n#eres# Revenue 25+000
(nc)e &u))ar' 5+025+000
$. (nc)e &u))ar' 2+980+000

(nven#r'+ end 140+000
Purcases Re#urns and All!ances 20+000
(nven#r'+ $e/. 50+000
:rei/#-(n 10+000
Ad)inis#ra#ive Expense 500+000
&ales Re#urns 5+000
&ales *iscun#s 10+000
&ellin/ Expenses 450+000
(n#eres# Expense 15+000
c. (nc)e &u))ar' 2+045+000

as#r+ api#al 2+0450+000
d. as#r+ api#al 500+000
as#r+ *ra!in/ 500+000
E 1-6
1. A 6. ; r  11. ; 16. ;
2. A 7. A 12. A 17. A
3. A 8.  13. A 18. 
4. A 9. A 14. A 19. ;
5. ; 10. ; 15.  20. ;
P 1-1
1. a. (nsurance Expense 12+000

P48+000 x 3,12  P12+000
$ Ren# Revenue 210+000

P270+000 x 7,9  P210+000

Ren# Revenue 210+000
c. &upplies 4+500
P12+000  P3+000  P9+000

&upplies 4+500
d. *eprecia#in Expense 52+500

Accu)ula#ed *eprecia#in 52+500
P350+000,5 x 9,12  P52+500
n reversin/ en#r'
e. Uncllec#i$le Accun#s Expense 8+000

All!ance "r Uncllec#i$le Accun#s 8+000
n reversin/ en#r'
". (n#eres# Receiva$le 1+500

P150+000 x 12 x 30,360  P1+500

(n#eres# Receiva$le 1+500
/. &alar' Expense 155+000


&alar' Expense 155+000
. ercandise (nven#r' 122+000

(nc)e &u))ar' 122+000
P 1-2
a. (nc)e &u))ar' 120+000
$. ercandise (nven#r' 150+000

(nc)e &u))ar' 150+000
c. &ales 5+700+000
Purcase Re#urns  All!ance 90+000
(nc)e &u))ar' 5+790+000
d. (nc)e &u))ar' 4+029+000

&ales Re#urns and All!ance 150+000
:rei/#-in 120+000
&alar' Expense 540+000
*eprecia#in Expense 24+000
%""ice Expense 150+000
e. (nc)e &u))ar' 1+791+000

%lsn+ api#al 1+791+000
". %lsn+ api#al 180+000

%lsn+ *ra!in/ 180+000
P 1-3

Adjusting Income Statement Statement of Financial Position
Entr Revenue E!"enses #et Income Assets $ia%ilities Ca"ital
a. E  - E  -
$.  E   E 
c. E  - - E -
d. E  - - E -
e. E  - - E -
".  E  E - 
/. E  - E  -
P 1-4
1. a. ))issins Receiva$le 7+200
))issins (nc)e 7+200
$. Ren# Expense 36+000

Prepaid Ren# 36+000
c. %""ice &upplies Expense 6+600

%""ice &upplies 6+600
d. *eprecia#in Expense
Accu)ula#ed *eprecia#in 2+400
2+400
e. &alaries Expense 4+800
". Unearned ))issins 8+000

))issins (nc)e 8+000
/. (n#eres# Expense 1+200

(n#eres# Pa'a$le 1+200
2. a. (nc)e &u))ar' 111+000

&alaries Expense 64+800
Ren# Expense 36+000
%""ice &upplies Expense 6+600
*eprecia#in Expense  %""ice Euip)en# 2+400
(n#eres# Expense 1+200
$. ))issins (nc)e 175+200

(nc)e &u))ar' 175+200
c. (nc)e &u))ar' 64+200

<alde=+ api#al 64+200
d. <alde=+ api#al 32+000

<alde=+ *ra!in/ 32+000
3. e# (nc)e  P64+200
P 1-5
1. (nsurance Expense 30+000
2. *eprecia#in Expense  %""ice Euip)en# 75+000

*eprecia#in Expense  Au#)$ile 260+000
Accu)ula#ed *eprecia#in  %""ice Euip)en# 75+000
Accu)ula#ed *eprecia#in - Au#)$ile 260+000
3. Unearned ana/e)en# :ees 80+000

ana/e)en# :ees Earned 80+000
P120+000 x 4,6  P80+000

4. Prepaid Adver#isin/ 40+000
Adver#isin/ Expense 40+000
P100+000 x 2,5  P40+000
ul#iple ice
1.  4.  7. * 10. ; 13. ;
2. * 5. ; 8.  11. A 14. A
3.  6. * 9. A 12.  15. 
> 1
1. > 6. : 11. : 16. : 21. >
2. > 7. : 12. : 17. > 22. >
3. > 8. : 13. : 18. : 23. >
4. > 9. > 14. : 19. > 24. :
5. : 10. > 15. > 20. > 25. :
> 2
1. * 6. ; 11. ; 16. ;
2.  7.  12. A 17. *
3.  8.  13. * 18. ;
4. ; 9. ; 14.  19. ;
5. A 10. ; 15.  20. 
> 3
1. ; 6. * 11. ; 16. A 21. ;
2. * 7.  12.  17. * 22. 
3. * 8.  13. A 18. A 23. A
4. ; 9. A 14.  19.  24. *
5. * 10. A 15.  20. * 25. ;
>4
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2. ? 6.  10. ? 14. ? 18. ?
3.  7. ? 11.  15. ? 19. ?
4.  8. ? 12.  16. ? 20. ?
> 5
1. % 6. : 11. P 16. @
2. ; 7. E 12. > 17. <
3.  8. A 13.  18. 
4.  9. ( 14.  19. &
5. B 10. C 15. D 20. *

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8/18/2019 APC baysa Chapter 1

 reversin/ en#r'

$. (nsurance Expense 75+000

 reversin/ en#r'

2. a. Ren# Revenue 275+000

Unearned Ren# 275+000

$. Prepaid (nsurance 15+000

PC – Chapter 2 page 2

(nsurance Expense 15+000

$. Prepaid (nsurance 50+000

c. Prepaid Ren# 330+000

d. Uncllec#i$le Accun#s Expense 60+000

e. &alar' Expense 180+000

". *eprecia#in Expense  %""ice Euip)en# 106+000

/. &upplies n and 4+500

. Ren#al Revenue 120+000

i. (nc)e &u))ar' 180+000

ercandise (nven#r' 220+000

(nven#r'+ end 140+000

PC – Chapter 2 page 3

$. (nven#r'+ end 140+000

$. (nc)e &u))ar' 2+980+000

c. (nc)e &u))ar' 2+045+000

d. as#r+ api#al 500+000

as#r+ *ra!in/ 500+000

1. a. (nsurance Expense 12+000

 reversin/ en#r'

$ Ren# Revenue 210+000

PC – Chapter 2 page 4

P270+000 x 7,9  P210+000

Unearned Ren# 210+000

&upplies Expense 4+500

d. *eprecia#in Expense 52+500

e. Uncllec#i$le Accun#s Expense 8+000

". (n#eres# Receiva$le 1+500

(n#eres# Revenue 1+500

/. &alar' Expense 155+000

&alaries Pa'a$le 155+000

. ercandise (nven#r' 122+000

$. ercandise (nven#r' 150+000

PC – Chapter 2 page 5

d. (nc)e &u))ar' 4+029+000

e. (nc)e &u))ar' 1+791+000

". %lsn+ api#al 180+000

$. Ren# Expense 36+000

c. %""ice &upplies Expense 6+600

". Unearned ))issins 8+000

/. (n#eres# Expense 1+200

PC – Chapter 2 page 6

2. a. (nc)e &u))ar' 111+000

$. ))issins (nc)e 175+200

c. (nc)e &u))ar' 64+200

d. <alde=+ api#al 32+000

3. e# (nc)e  P64+200

2. *eprecia#in Expense  %""ice Euip)en# 75+000

3. Unearned ana/e)en# :ees 80+000

PC – Chapter 2 page 7

5. A 10. ; 15.  20. 

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