Ejercicios Contabilidad

PRACTICA CLASE DEL 25 DE OCTUBRE 2010




• EJERCICIOS DE PRACTICA CAP. 14

EP 14-1A, 14-1B, 14-2A, 14-2B, 14-3A, 14-3B, 14-4A, 14-4B, 14-5A, 14-5B, 14-6A,

14-6B, 14-7A, 14-7B.



PE14–1A

Plan 1 Plan 2

Earnings before bond interest and income tax $800,000 $800,000
Bond interest 200,0001 100,0003
Balance $600,000 $700,000
Income tax 240,0002 280,0004Net income $360,000 $420,000
Dividends on preferred stock 0 300,000
Earnings available for common stock $360,000 $ 120,000
Number of common shares ÷400,000 ÷ 300,000
Earnings per share oncommon stock $ 0.90 $ 0.40

1$2,000,000 × 10%

2$600,000 × 40%

3$1,000,000 × 10%

4$700,000 × 40%


PE 14–1B

Plan 1 Plan 2

Earnings before bond interest and income tax$1,000,000 $1,000,000
Bond interest 400,0001 320,0003
Balance $ 600,000 $ 680,000
Income tax 240,0002 272,0004
Net income $ 360,000 $ 408,000
Dividends on preferred stock 0 200,000Earnings available for common stock $ 360,000 $ 208,000
Number of common shares ÷ 200,000 ÷ 160,000
Earnings per share on common stock $ 1.80 $ 1.30

1$5,000,000 × 8%

2$600,000 × 40%3$4,000,000 × 8%

4$680,000 × 40%

PE 14–2A

Cash 942,646
Discount on Bonds Payable 57,354
Bonds Payable 1,000,000

PE 14–2B

Cash 663,128
Discount on Bonds Payable 86,872
Bonds Payable750,000

PE 14–3A

Interest Expense 57,868
Discount on Bonds Payable 2,868
Cash 55,000
Paid interest and amortized the bond discount
($57,354 ÷ 20).

PE 14–3BInterest Expense 34,937
Discount on Bonds Payable 8,687
Cash 26,250
Paid interest and amortized the bond discount
($86,872 ÷ 10).

PE 14–4A

Cash 5,193,030
Premium on BondsPayable 193,030
Bonds Payable 5,000,000

PE 14–4B

Cash 3,146,200
Premium on Bonds Payable 146,200
Bonds Payable 3,000,000

PE 14–5A

Interest Expense 255,697...