Acc 1102

Exam Revision Module 6
USQ ACC1102 Financial Accounting Page 1 of 6

Exam Revision

Module 6
Working capital accounts

You should refer to the Exam Newsletter for information about any question in relation to this module.

A practical question from this module could involve the calculation of figures and the provision of
journal entries. The following is not an exhaustive list, but indicates many of the practical type skills
required. Can you:

- Use the allowance method to calculate and account for bad debts by the percentage of
sales method and the ageing of accounts methods
- Use the direct write-off method to account for bad debts
- Calculate the interest on bills receivable
- Account for bills receivable
- Calculate relevant accounting ratios
- Account for accounts payable, bills payable, GST, customer deposits, accrued expenses
and deferred revenue
- Account for provisions (estimated liabilities), such as product warranties
- Determine the current / non-current portion of long term payables, such as bank loans

A discussion question from this module could require you to:

- Describe, discuss, explain or apply the requirements of relevant accounting standards
- Describe, discuss, explain or apply the relevant element definitions / recognition rules
- Discuss the use of accounting information for economic decisions (e.g. analyse changes in
accounting ratios)

In this revision material I have provided a number of practical questions drawn from past exams.
Where necessary, I have modified these past exam questions to be suitable in the new AIFRS
environment in Australia. I have also indicated the marks that would normally be awarded for
answering such questions, together with an estimated completion time for the question.

For a thorough exam preparation:
1. Focus on the learning objectives
2. Revise the learning activities and self-assessment activities from the study guide
3. Revise the tutorial questions
4. Complete this exam revision material


Question 1 (allow about 12 minutes) (6 marks)

The balance sheet for ABC Ltd as at 30 April 2008 contained the following:

Accounts Receivable $471,900
Allowance for bad debts $10,560

At the end of each month, ABC provides for bad debts using the income statement approach
(calculated at the rate of 1.5% of credit sales). At the end of the year, the company ages its
accounts receivable and adjusts the balance in the Allowance for bad debts account to
correspond to the ageing schedule. During the months of May and June 2008, the following
selected transactions occurred:

4 May: Made a compound entry to write off the amount of $775 owed by XYZ Ltd
and the amount of $620 owed by SSS Ltd

31 May: Provided for bad debts based on credit sales for May of $462,000

8 June: Wrote off the amount of $4,700 owed by LBJ Ltd

30 June: Adjusted the Allowance for bad debts after performing an ageing of accounts
receivable based on the following summary:

Age of accounts
1 30 days 31 60 days 61 90 days Over 90 days
246,180 102,630 46,200 32,010
Estimated percentage of
bad debts
0.1% 0.5% 7.5% 25.0%

Required:

Record all of the general journal entries for the months of May and June. Narrations are not
necessary. Clearly show all workings.



Accounting for liability transactions

The following are transactions for Rag Trade Newspapers Pty Ltd for the month of October 2007:

01-Oct-2007 Received a cheque for $401.50 (incl. GST) for the sale of a twelve month subscription

15-Oct-2007 Purchased 10 rolls of paper for $2,200 per roll (incl. GST) from White Wash Pulp
Mills Ltd on terms of 2/7, n/30.

21-Oct-2007 Made an electronic payment to White Wash Pulp Mills Ltd to take advantage of the
discount terms on offer.

31-Oct-2007 Total cash sales for the month amount $388,520.00 (incl. GST)

31-Oct-2007 Sent the October GST to the Australian Tax Office.

31-Oct-2007 Provide an adjusting entry for the subscriptions (see 1-Oct-2007)

31-Oct-2007 Provide an adjusting entry for unpaid wages of $5,500

Required:

Provide the general journal entries for Rag Trade Newspapers Pty Ltd for the month of October 2007.
Narrations are not required. All workings should be shown clearly.



The following are transactions for Folden Custom Cars Ltd for the month of June 2008:

01-Jun-2008 Purchased equipment costing $16,500 (incl. GST) by issuing a six-month, 12% bill
payable.

10-Jun-2008 Purchased parts used to satisfy a customers warranty claim for $3,960 (incl. GST) on
credit terms of 3/7, n/30.

17-Jun-2008 Paid for parts acquired on 10 June and took advantage of discount terms.

30-Jun-2008 Accrue the interest due on the bill payable.

30-Jun-2008 In the past Folden Custom Cars Ltd has found that warranty expense has been 5% of
sales. The total sales for Folden Cars in the financial year ended 30 June 2008 amount
to $3,578,000 (excl. GST).

Required:

(a) Provide the general journal entries for Folden Custom Cars Ltd for the month of June 2008.
Narrations are not required. All workings should be shown clearly. (10 marks)

(b) Provide the general journal entry for the settlement of the bill on its due date. Narrations are
not required. All workings should be shown clearly. (2 marks)


ANSWERS


Date Description Debit Credit
4 May 2008 Allowance for bad debts 1,395
Accounts receivable XYZ Ltd 775
Accounts receivable SSS Ltd 620
(to record write off of uncollectible debtors)

31 May 2008 Bad debts expense (1) 6,930
Allowance for bad debts 6,930
(to provide for bad debts expense of 1.5% of
credit sales)

8 June 2008 Allowance for bad debts 4,700
Accounts receivable LBJ Ltd 4,700
(to record write off of uncollectible debtor)

30 June 2008 Bad debts expense 832
Allowance for bad debts (2) 832
(to provide for bad debts)

(1) 462,000 x 1.5% = 6,930

(2)

Required credit balance in Allowance for bad debts based on ageing 12,227
Credit balance in Allowance for bad debts before 30 June adjusting entry 11,395

Credit entry to produce credit balance in Allowance for bad debts 832

Age the accounts receivable

Age Amount Percent Allowance
1 30 days 246,180 0.1% 246.18
31 60 days 102,630 0.5% 513.15
61 90 days 46,200 7.5% 3,465.00
91 days and over 32,010 25% 8,002.50
12,226.83

Determine the balance in the Allowance for bad debts account

Date Details Debit Credit Balance
30 April 2008 10,560
4 May 2008 1,395 9,165
31 May 2008 6,930 16,095
8 June 2008 4,700 11,395




1-Oct-2007 DR Cash at Bank 401.50
CR Unearned revenue 365.00
CR GST Clearing 36.50

15-Oct-2007 DR Production Materials (1) 20,000.00
DR GST Clearing 2,000.00
CR Accounts Payable 22,000.00

21-Oct-2007 DR Accounts Payable 22,000.00
CR GST Clearing (2) 40.00
CR Purchase Discount (3) 400.00
CR Cash at bank (4) 21,560.00

31-Oct-2007 DR Cash at bank 388,520.00
CR Sales revenue 353,200.00
CR GST Clearing 35,320.00

31-Oct-2007 DR GST Clearing (5) 33,396.50
CR Cash at bank 33,396.50

31-Oct-2007 DR Unearned revenue 30.42
CR Sales Revenue (6) 30.42

31-Oct-2007 DR Wages expense 5,500.00
CR Wages Payable 5,500.00

Supporting calculations / comments

(1) Raw Materials, Raw Materials Paper or a similar asset account label is acceptable
(2) 22,000 x 2% = $440; $440 / 11 = $40.00
(3) $440 - $40 = $400.00
(4) 22,000 x 98% = $21,560.00
(5) 36.50 2,000.00 + 40.00 + 35,320.00 = $33,396.50
(6) 365 / 12 = $30.42 (note GST is accounted for at the time of the receipt and adjusting
entries are based on the balance in the unearned revenue account, which excludes
GST).




(a) Provide the general journal entries for Folden Custom Cars Ltd for the month of June
2008. Narrations are not required. All workings should be shown clearly. (10 marks)

1-Jun-2008 DR Equipment 15,000.00
DR GST Clearing 1,500.00
CR Bills payable 16,500.00

10-Jun-2008 DR Provision for warranty claims 3,600.00
DR GST Clearing 360.00
CR Accounts Payable 3,960.00

17-Jun-2008 DR Accounts Payable 3,960.00
CR GST Clearing (1) 10.80
CR Purchases discount (2) 108.00

30-Jun-2008 DR Interest expense (4) 165.00
CR Interest Payable 165.00

30-Jun-2008 DR Warranty expense (5) 178,900.00
CR Provision for warranty claims 178,900.00

(1) 3,960 x 3% = 118.80; 118.80 / 11 = $10.80
(2) 118.80 10.80 = 108.00
(3) 3,960 x 97% = $3,841.20
(4) 16,500 x 12% / 12 = $165.00 (note in Australia there is no GST on financial
expenses such as interest)
(5) 3,578,000 x 5% = $178,900.00 (note GST is not levied at the time of the accrual
entry; input tax credits can be claimed at the time the parts are acquired)

(b) Provide the general journal entry for the settlement of the bill on its due date. Narrations
are not required. All workings should be shown clearly. (2 marks)

1-Dec-2008 DR Bills Payable 16,500.00
DR Interest expense (1) 825.00
DR Interest payable (2) 165.00

(1) 16,500 x 12% x 5 /12 = 825.00
(2) Reversal of accrual on 30 June above in part (a)
(3) Sum the debit entries
OR 16,500 x 1.06 = $17,490.00 (interest is 12%p.a. or 1% per month; therefore the
factor for six months is 1 + 0.06 = 1.06)


Exam Revision

Module 7
Property plant and equipment

You should refer to the Exam Newsletter for information about any question in relation to this module.

A practical question from this module could involve the calculation of figures and the provision of
journal entries. The following is not an exhaustive list, but indicates many of the practical type skills
required. Can you:
- Determine the acquisition cost of an asset (e.g. asset swaps, pools of assets, combined
assets, non-cash acquisitions, etc.)
- Record the journal entry to record an asset acquisition
- Calculate the depreciation expense for an asset using the three major methods of
depreciation
- Recalculate depreciation amounts following major capital expenditures or revisions of
useful life and/or residual value
- Calculate and journalise asset disposals (for assets using the cost basis)

A discussion question from this module could require you to:
- Describe, discuss, explain or apply the requirements of relevant accounting standards
- Describe, discuss, explain or apply the relevant element definitions / recognition rules
- Discuss the use of accounting information for economic decisions (e.g. the capitalise /
expense decision)

In this revision material I have provided a number of practical questions drawn from past exams.
Where necessary, I have modified these past exam questions to be suitable in the new AIFRS
environment in Australia. I have also indicated the marks that would normally be awarded for
answering such questions, together with an estimated completion time for the question.

For a thorough exam preparation:
1. Focus on the learning objectives
2. Revise the learning activities and self-assessment activities from the study guide
3. Revise the tutorial questions
4. Complete this exam revision material



Question 1 (allow 22 minutes) (11 marks)

On 30 September 2005, Fraser Coast Ltd (FCL) wrote a cheque to acquire a new company van for a
total cost of $60,200. The breakdown of the payment is as follows:

$
Cost of the van 50,000
Installation of cruise control 1,200
Vehicle registration fee 850
Installation of rear parking sensors 800
Painting of corporate brand and logos 4,800
Vehicle insurance 750
Installation of heavy duty suspension and towing kit 1,800

Total 60,200

The vehicle is expected to be used by the business for a period of ten years, after which time it will
have a residual value of $5,000. The van is expected to travel 500,000km over its useful life.

Required:

(a) Determine the capitalised cost of the van on acquisition (2 marks)

(b) For the items on the list not included in the acquisition cost, explain why you excluded it.
(2 marks)

(c) Calculate the depreciation expense of the van for the financial year ended 30 June 2006
using the following methods:
(i) Straight-line method (2 marks)
(ii) Reducing balance method (3 marks)
(iii) Units-of-production method (assume 28,500 km were travelled) (2 marks)


Far and Wide Transport Ltd (FWT) acquired a truck on 1 January 2006 for a total acquisition cost of
$220,000. The life of the asset is assessed as being five years, after which time FWT expects to
dispose of the asset for $50,000. FWT has a 31 December financial year end and uses the reducing
balance method of depreciation.

On 1 January 2009, when the truck has a market value of $80,000, the truck is exchanged for
machinery. The machinery originally cost $150,000, has a book value of $85,000 and a market value
of $90,000.

Required:

Provide the journal entry to record the disposal of the truck and the acquisition of the machinery on
1 January 2009. Narrations are not required. Show all your workings clearly.




On 1
st
September 2008 Byron Bay Ltd (BBL) issued a cheque to purchase a delivery vehicle. The car
was purchased for $44,000, has a useful life of 4 years and an estimated residual value of $15,000.
Depreciation is calculated on the straight-line basis. On the 28
th
February 2010 BBL traded in the
vehicle for a more economical model. The new Toyota Prius cost $48,000 and BBL received a trade-
in allowance of $29,000.
Required:
(a) Provide the journal entries for the financial year ended 30 June 2009. Narrations are
not required. Clearly show all supporting calculations. (4 marks)

(b) Provide the journal entries required on 28 February 2010. Narrations are not required.
Clearly show all supporting calculations. (6 marks)

(c) Assume that BBL had used the reducing balance method for its motor vehicle assets from
the date of acquisition. Discuss the impact this would have had on the amounts reported
in the 2010 statement of comprehensive income. (8 marks)


Far West Mines Ltd (FWM) purchased a truck at a cost of $380,000 on the 1
st
September 2000. The
truck had an expected useful life of 15 years and a residual value of $20,000. On 1
st
June 2009 a
major overhaul of the truck engine was undertaken at a cost of $50,000. The overhaul increased the
engines power output and extended the useful life of the truck by 3 years. The revised residual value
of the truck is now $15,000. FWM has a 31 December financial year end and uses straight-line
depreciation.

Required:
(a) Calculate the depreciation expense for the financial year ended 31 December 2009.

(b) Provide the journal entries for the financial year ended 31 December 2009. Narrations
are not required. Clearly show all supporting calculations. (2 marks)

Horngren et al (2010) Text Book P11-4 (page 465)

Horngren et al (2010) Text Book S11-10 (page 461)

Question 5 and 6 from Horngren et al (2010) is provided in next page





ANSWERS


(a) (2 marks)
Cost of the van 50,000
Installation of cruise control 1,200
Installation of rear parking sensors 800
Painting of corporate brand and logos 4,800
Installation of heavy duty suspension and towing kit 1,800
58,600

(b) (2 marks)

Vehicle registration fee $850 the registration fee is an annual payment to the state government (a tax
or levy) and does not provide benefits beyond 12 months

Vehicle insurance $750 assuming the insurance policy is for 12 months it would also be expensed as
it does not provide benefits beyond 12 months. ALTERNATIVELY if the policy was for greater
than 12 months it would be considered a Prepaid Insurance asset; it would still not form part of the
cost of the motor vehicle.

Additional information (not required as part of answer). Registration fees and annual insurance
premiums are normally expensed at the time of payment even though the payment might be made mid-
year (deferring and adjusting at year end would make little difference to the expense recognised each
year beyond the first year and so it is not considered to make a material difference to the expenses
reported in the P&L). Prepaid insurance would be allocated over the life of the insurance policy. If
such amounts could be capitalised it would mean they would be included in the depreciation expense
over the life of the van.

(c)(i) Straight-line method (2 marks)
(58,600 5,000) / 10 x 9 / 12 = $4,020

(c)(ii) Reducing balance method (3 marks)
Calculation of depreciation rate:
5,000 / 58,600 = 0.085324
n = 10; 1/10 =0.1
0.085324 Y
0.1
= 0.78182
1 0.78182 = 21.82%

Calculation of depreciation expense:
58,600 x 21.82% x 9 / 12 = $9,589.89

(c)(iii) Units-of-production method (2 marks)
Calculation of depreciation rate per km:
(58,600 5,000) / 500,000 = 0.1072/km

Calculation of depreciation
28,500 x 0.1072 = $3,055.20




50,000 / 220,000 = 0.227273
n = 5; 1/5 =0.2
0.227273 Y
0.2
= 0.743548
1 0.743548 = 25.65%

Calculation of accumulated depreciation:
Year $
1 $220,000 x 25.65% = 56,430
2 ($220,000 $56,430) x 25.65% = 41,956
3 ($220,000 $98,386) x 25.65% = 31,194
Accumulated depreciation at the end of year 3 $129,580

Calculate gain or loss on disposal:
Proceeds (fair value of the truck at disposal) 80,000
Less book value
Original Cost

220,000

Less Accumulated Depreciation 129,580 90,420
LOSS ON DISPOSAL (10,420)

Alternative method of calculation:

Step 1: Determine book value at end of year three:
1 0.2565 = 0.7435
220,000 x 0.7435 x 0.7435 x 0.7435 = $90,420

Step 2: Calculate gain or loss on disposal:
80,000 90,420 = (10,420)

Record the journal entry:

1 JAN 09 DR Machinery 80,000
DR Loss on disposal of truck 10,420
DR Accumulated depreciation truck 129,580
CR Motor Vehicles truck 220,000

NOTE: in the marking scheme for this question the journal entry at the end is worth only 2 marks.
The remaining marks are for the various calculations. It is essential that you show ALL of your
workings so the marker can award part-marks. DO NOT process everything on your calculator and
then write out the journal entry you only need to make one data entry error to get the values wrong.
Without workings the marker cannot award part-marks.




(a) Provide the journal entries for the financial year ended 30 June 2009. Narrations are not
required. Clearly show all supporting calculations. (4 marks)

Calculations:
Depreciation expense for 10 months
(44,000 15,000) / 4 x 10 / 12 = $6,042

1 SEP 08 DR Motor Vehicles 44,000
CR Cash at Bank 44,000

30 JUN 09 DR Depreciation Expense 6,042
CR Accum. Depreciation Motor Vehicles 6,042

(b) Provide the journal entries required on 28 February 2010. Narrations are not required.

Calculations:
Depreciation expense for 8 months:
(44,000 15,000) / 4 x 8 / 12 = $4,833
Accumulated Depreciation as at 28 Feb 2010:
6,042 + 4,833 = 10,875
Book value of vehicle:
44,000 10,875 = 33,125
Loss on disposal:
29,000 33,125 = (4,125)
Cash payment:
48,000 29,000 = 19,000

28 FEB 10 DR Depreciation Expense 4,833

DR Motor Vehicle 48,000
DR Accum. Depreciation Motor Vehicles 10,875
DR Loss on disposal motor vehicle 4,125
CR Motor Vehicles 44,000
CR Cash at bank 19,000



(c) Assume that BBL had used the reducing balance method for its motor vehicle assets from
the date of acquisition. Discuss the impact this would have had on the amounts reported
in the 2010 statement of comprehensive income. (8 marks)

15,000 / 44,000 = 0.340909
n = 4; 1/4 =0.25
0.340909 Y
0.25
= 0.76412
1 0.76412 = 23.59%

Calculations:
Depreciation expense for 10 months to 30 June 2009:
44,000 x 23.59% x 10 / 12 = $8,650
Depreciation expense for 8 months to 28 Feb 2010:
(44,000 8,650) x 23.59% x 8 / 12 = $5,559
Accumulated Depreciation as at 28 Feb 2010:
8,650 + 5,559 = 14,209
Book value of vehicle:
44,000 14,209 = 29,791
Loss on disposal:
29,000 29,791 = (791)

Discussion:

1. The calculations above show that depreciation expense in the 2009/2010 financial year is higher
using the reducing balance method than the straight line method ($5,559 compared to $4,833).
2. The loss on disposal is lower under the reducing balance method than the straight-line method
($791 compared to $4,125); the higher depreciation charges under the RB method result in a
lower book value for the asset and therefore a smaller loss on disposal.
3. Total expenses in the relation to the delivery vehicle in 2009/2010 P&L are lower under the
reducing balance method compared to the straight-line method, (depreciation + loss of 5,559 +
791 = 6,350 for RB, compared to 4,833 + 4,125 = 8,958); this is due to the RB method reporting
higher depreciation in the 2008/2009 year (8,650 compared to 6,042).

NOTE: Total expenses recognised over the two years for the two methods are the same (SL = 6,042 +
4,833 + 4,125 = 15,000; RB = 8,650 + 5,559 + 791 = 15,000)

NOTE: This is a long question with some difficult elements. It is unlikely such a long question would
be set in this course. A more likely question would contain only parts (a) and (b) OR only parts (b)
and (c). The RB depreciation rate might also be provided (rather than being determined) as a means
of shortening the question.




(a) Calculate the depreciation expense for the financial year ended 31 December 2009.

Calculations:

Original Cost (1 SEPT 2000) 380,000
Depreciation Expense {(380,000 20,000) / 15 = 24,000 / year} $2,000 / month
Accumulated Depreciation to 1
st
June 2009 = 105 months {4+(8 x 12) + 5} 210,000
Book Value as at 1
st
June 2009 170,000
Add capital expenditure 50,000
Deduct revised residual (15,000)
New depreciable amount 205,000
Remaining useful life {(15 x 12) 105 + 36 = 111 months) 111
New depreciation rate per month ($205,000 / 111) $1,846.85

Depreciation for year ended 2009:
Depreciation from 1 JAN to 31 MAY ($2,000 x 5) $10,000
Depreciation from 1 JUNE to 30 DEC ($1,846.85 x 7) $12,928
Depreciation for 2009 $22,928

(b) Provide the journal entries for the financial year ended 31 December 2009. Narrations are
not required. Clearly show all supporting calculations. (2 marks)

1 JUN 09 DR Motor Vehicle 50,000
CR Cash at bank 50,000

31 DEC 09 DR Depreciation Expense 22,928


See next page


Req. 1
Straight-Line Depreciation Schedule
Depreciation for the Year

DATE

ASSET
COST

DEPRECIATION
RATE X

DEPRECIABLE
AMOUNT =

DEPRECIATION
AMOUNT

ACCUMULATED
DEPRECIATION

ASSET
CARRYING
AMOUNT

03-01-20X1

$240,000

$240,000

31-12-20X1

1/5

$220,000

$44,000

$ 44,000

196,000

31-12-20X2

1/5

220,000

44,000

88,000

152,000

31-12-20X3

1/5

220,000

44,000

132,000

108,000

31-12-20X4

1/5

220,000

44,000

176,000

64,000

31-12-20X5

1/5

220,000

44,000

220,000

20,000
$220,000

Asset cost; $224,000 + $700 + $100 + $12,100 + $3,100 = $240,000

Depreciation for the year: ($240,000 - $20,000) / 5 years = $44,000



Units-of-Production Depreciation Schedule

DATE

ASSET
COST

DEPRECIATION
PER UNIT X

NUMBER
OF UNITS =

DEPRECIATION
AMOUNT

ACCUMULATED
DEPRECIATION

ASSET
CARRYING
AMOUNT

03-01-20X1

$240,000

$240,000

31-12-20X1

$1.10

50,000

$55,000

$ 55,000

185,000

31-12-20X2

1.10

45,000

49,500

104,500

135,500

31-12-20X3

1.10

40,000

44,000

148,500

91,500

31-12-20X4

1.10

35,000

38,500

187,000

53,000

31-12-20X5

1.10

30,000

33,000

220,000

20,000

Total units

200,000

$220,000

__________
Depreciation per unit: ($240,000 - $20,000) / 200,000 units = $1.10



Reducing-Balance Depreciation Schedule

DATE

ASSET
COST

RB RATE X

ASSET
CARRYING
AMOUNT =

DEPRECIATION
AMOUNT

ACCUMULATED
DEPRECIATION

ASSET
CARRYING
AMOUNT

03-01-20X1

$240,000

$240,000

31-12-20X1

.392

$240,000

$94,080

$ 94,080

145,920

31-12-20X2

.392

145,920

57,201

151,281

88,719

31-12-20X3

.392

88,719

34,778

186,059

53,941

31-12-20X4

.392

53,941

21,145

207,204

32,796

31-12-20X5

28,885

12,796*

220,000

20,000
$220,000
RB rate: 1- 5
20,000
=

1 - .608 = .392

240,000

*.392 x $32,796 = $12,856; adjusted (due to rounding error) to $12,796.

Req. 2

The depreciation method that reports the highest profit in the first year is the straight-line
method, which produces the lowest depreciation for that year ($44,000). The method that
minimises income taxes in the first year is the reducing-balance method, which produces the
highest depreciation amount for that year ($94,080).


Req. 1

(a) Straight-line depreciation method:
20X2

30 June Cash at Bank......................................... 30,000
Accumulated Depreciation ............ 16,000
Delivery Truck..................................
Gain on Sale of Truck
41,000
5,000
(b) Reducing-balance depreciation method:
20X2

30 June Cash at Bank .......................................... 30,000
Accumulated Depreciation.

31,710

Delivery Truck.......
Gain on Sale of Truck
41,000
20,710
Req. 2
The difference between the gain under the straight-line depreciation method and under the
reducing-balance method results from the difference in depreciation amounts under the two
depreciation methods.
Depreciation is higher under RB, so the assets carrying amount is lower. As a result, there
will be a larger gain under RB.

Acc 1102

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Exam Revision Module 6

USQ ACC1102 Financial Accounting Page 1 of 6

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