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<a href="/" id="ch_headerLogo_action"
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<span id="t1_1" class="t s1_1 f0">Franchise Accounting</span>
<span id="t2_1" class="t s1_1 f0">1.</span>
<span id="t3_1" class="t s1_1 f0">On March 1, 2011, Baliwag Inc. a franchisor, entered into a
franchise agreement with Mr. Gordobe. The </span>
<span id="t4_1" class="t s1_1 f0">initial franchise fee is 500,000 of which 100,000 is payable
in cash upon signing of the franchise agreement </span>
<span id="t5_1" class="t s1_1 f0">and the balance evidence by a 12% promissory note. As of
12/31/11 the franchisor fails to render </span>
<span id="t6_1" class="t s1_1 f0">substantial services and none thus far had been rendered to
the franchisee. When Baliwag Inc. prepares its </span>
<span id="t7_1" class="t s1_1 f0">financial statement on 12/31/11, the revenue from franchisee
fee to be reported is:</span>
<span id="t8_1" class="t s1_1 f0">2.</span>
<span id="t9_1" class="t s1_1 f0">On August 1, 2011, KFC Company sells a franchise that
requires initial franchise fee of 5,000,000. On </span>
<span id="ta_1" class="t s1_1 f0">September 15, 2011 the contract was signed and the
franchisee paid the initial franchise fee in full. On </span>
<span id="tb_1" class="t s1_1 f0">November 2, the franchisee commenced operations after
substantial services have rendered by the </span>
<span id="tc_1" class="t s1_1 f0">franchisor at a cost of 50,000. What is the net income from
franchise fee of the franchisor in its 12/31, </span>
<span id="td_1" class="t s1_1 f0">statement of comprehensive income?</span>
<span id="te_1" class="t s1_1 f0">3.</span>
<span id="tf_1" class="t s1_1 f0">On July 1, 2011, Tiam signed an agreement to operate as
franchisee of Andoks Inc for an initial franchise fee </span>
<span id="tg_1" class="t s1_1 f0">of 500,000. Of this amount 100,000 was paid upon signing
of the franchise agreement and the balance </span>
<span id="th_1" class="t s1_1 f0">evidence by a 12% promissory note is payable in two annual
payments of 200,000 each beginning 12/31/11.</span>
<span id="ti_1" class="t s1_1 f0">Tiam commenced operations of the franchise on November
2, 2011. The first installment was collected on </span>
<span id="tj_1" class="t s1_1 f0">due date. Assuming the collectability of the note is
reasonably assured, what is the revenue from franchise </span>
<span id="tk_1" class="t s1_1 f0">fee to be reported by Andoks Inc in its 12/31/11 statement
of comprehensive income?</span>
<span id="tl_1" class="t s1_1 f0">4.</span>
<span id="tm_1" class="t s1_1 f0">On January 2, 2011, Pizza Inc. signed an agreement
authorizing Ms. Janice to operate a franchisee for an </span>
<span id="tn_1" class="t s1_1 f0">initial franchise fee of 5,000,000. Of this amount, 2,000,000
was received upon signing of the agreement </span>
<span id="to_1" class="t s1_1 f0">and the balance evidence by a 24% promissory note is due
to three annual installment of 1,000,000 each </span>
<span id="tp_1" class="t s1_1 f0">beginning 12/31/11. Ms. Janice started franchise operations
on 9/1/11. The first installment was collected </span>
<span id="tq_1" class="t s1_1 f0">on due date. The collectability is not reasonable assured.
Using the installment method what is the realized </span>
<span id="tr_1" class="t s1_1 f0">gross profit to be recognized on 12/31/11?</span>
<span id="ts_1" class="t s1_1 f0">5.</span>
<span id="tt_1" class="t s1_1 f0">On July 1, 2011. Mr. Roxas signed an agreement to operate
as a franchisee of HotDog Inc. for an initial </span>
<span id="tu_1" class="t s1_1 f0">franchise fee of 1,200,000. On the same date, Mr. Roxas
paid 400,000 and agree to pay the balance in four </span>
<span id="tv_1" class="t s1_1 f0">annual payments of 200,000 beginning July 1, 2012. Mr.
Roxas can borrow at 14% for a loan of this type. </span>
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