FA1 TM CH 9 Chi

9
9.2 9.3
Q1
(a)
(b)
109
Q2
2007
2008
2009
2010
$
59,600
65,400
69,000
73,600
267,600
[$80,000 $6,000 ($240,000 6%)] =

[$88,000 $7,000 ($260,000 6%)] =
[$94,000 $7,000 ($300,000 6%)] =
[$102,000 $8,000 ($340,000 6%)] =
= $267,600 4 = $66,900
=
= $66,900 3 = $200,700
Q3
(a)
2010
4 1
(b)
2
5
2
5
1
5
40,000
40,000
20,000
2
5
1
5
2
5
100,000
Q4
40,000
110
20,000
(20,000)
20,000
40,000
20,000
20,000
$ 2010
20,000
4 1
$
20,000
30,000
30,000
$
64,000
2011
1 1
1 1
$
20,000
100,000
2010
4 1
$
40,000
$
40,000
$24,000
A1
A2
$5,000 1
= $5,000 1 = $20,000
A3
A4
A5
A6
111
(a) (i)
$
12,000
$
9,300
12,000
9,300
$
4,700
4,700
$
6,000
6,000
12,000
$
4,800
4,500
9,300
$
3,200
1,500
4,700
2010 1 1
$
14,000
12,000
26,000
12,000
9,300
4,700
26,000
(ii)
4
8
3
8
1
8
6,000
4,500
1,500
3
10
5
10
2
10
12,000
3,600
(2,400)
2,400
6,000
1,500
1,500
2,400
900
900
12,000
8,400
8,400
$
1,500
3,300
4,800
$
900
2,300
3,200
$
6,000
2,400
8,400
2010 1 1
112
$
14,000
8,400
3,300
2,300
14,000
$
4,800
4,800
$
3,200
3,200
(b)
2X
(a)
$
10,600
$
8,600
$
12,200
10,600
8,600
12,200
$
5,400
5,400
$
7,000
3,600
10,600
$
3,200
5,400
8,600
$
5,000
7,200
12,200
$
3,600
1,800
5,400
2010 7 1
$
18,800
18,000
36,800
$18,000
$18,000
$18,000
$18,000
(b)
2
10
3
10
4
10
1
10
= $3,600
= $5,400
= $7,200
= $1,800
$
10,600
8,600
12,200
5,400
36,800
2
10
3
10
4
10
1
10
3,600
5,400
7,200
1,800
3
12
4
12
3
12
2
12
18,000
4,500
900
900
6,000
600
600
4,500
(2,700)
2,700
3,000
1,200
1,200
18,000
$
900
6,100
7,000
$
600
2,600
3,200
7,700
7,700
$
1,200
2,400
3,600
$
7,000
7,000
$
3,200
3,200
$
5,000
2,700
7,700
$
3,600
3,600
113
2010 7 1
$
18,800
18,800
3X
(a)
$
6,100
2,600
7,700
2,400
18,800
2
10
5
10
3
10
2,000
5,000
3,000
3
10
4
10
2
10
1
10
10,000
3,000
1,000
1,000
4,000
(1,000)
1,000
2,000
(1,000)
1,000
1,000
1,000
1,000
10,000
$
1,000
2,000
6,000
5,000
3,000
6,000
5,000
$
1,000
3,000
4,000
$
3,000
3,000
$
4,000
1,000
5,000
4,000
4,000
(b)
($2,500 + $4,000)
2,000
6,000
5,000
3,000
$
11,000
6,500
17,500
16,000
1,500
17,500
114
$
5,000
1,000
6,000
61,200
40,800
61,200
40,800
$
2,000
18,000
20,000
$
60,000
1,200
61,200
$
40,000
800
40,800
20,000
20,000
3
5
2
5
7,200
4,800
$
3
6
2
6
1
6
1,200
4,000
(800)
800
2,000
$
80,000
8,000
$
60,000
6,000
$
20,000
2,000
88,000
66,000
22,000
88,000
88,000
$
2,350
63,650
66,000
$

22,000
22,000
2,000
12,000
(ii)
$
(1,200)
(a) (i)
6,000
2,000
12,000
5X
4
8
3
8
1
8
8,000
4
5
6,000
2,000
1
5
16,000
12,800
4,800
4,800
(6,000)
6,000
1,200
1,200
$
80,000
$
60,000
6,000
$
20,000
80,000
66,000
20,000
3,200
16,000
$
4,800
75,200
80,000
2,350
63,650
66,000
$
1,200

18,800
20,000
(b)
(a)
$
28,500
28,500
57,000
34,200
34,200
$

22,800
22,800
$
50,000
7,000
$
30,000
4,200
$
20,000
2,800
57,000
34,200
22,800
115
(b)
5
10
3
10
2
10
7,000
4,200
4
7
3
7
2,800
(7,000)
7,000
8,000
3,800
3,800
6,000
3,200
3,200
$
50,000
7,000
$
30,000
$
20,000
57,000
30,000
20,000
14,000
14,000
28,500
28,500
57,000
$
3,800
26,200
30,000
$
3,200

16,800
20,000
= $3,000
12
2
= $18,000
5
10
4
10
1
10
9,000
7,200
1,800
3
12
4
12
2
12
2
12
1
12
18,000
4,500
(4,500)
4,500
6,000
(1,200)
1,200
3,000
1,200
1,200
3,000
3,000
3,000
1,500
1,500
1,500
18,000
8

116
7,500
6,200
$
1,200
2,800
$
3,000
7,500
6,200
4,000
3,000
$
1,500

1,500
$
3,000
4,500
7,500
(a)
($60,000 + $70,000 + $52,000 + $88,000) 4 = $67,500
2 2 $67,500 = $135,000
$
5,000
1,200
6,200
$
4,000
4,000
3,000
3,000
1,500
1,500
(b) (i)
$
117,000
$
92,500
117,000
92,500
$
94,500
94,500
$
63,000
54,000
117,000
$
52,000
40,500
92,500
$
54,000
40,500
94,500
$
54,000
( 10 )
3
40,500
40,500
135,000
( 10 )
( 10 )
2009 1 1
$
169,000
135,000
304,000
117,000
92,500
94,500
304,000
(ii)
4
10
3
10
3
10
54,000
40,500
40,500
2
9
4
9
3
9
135,000
30,000
(24,000)
24,000
60,000
19,500
19,500
45,000
4,500
4,500
$
63,000
24,000
87,000
$
52,000
52,000
$
54,000
54,000
135,000
87,000
87,000
$
19,500
32,500
52,000
$
4,500
49,500
54,000
2009 1 1
$
169,000
87,000
32,500
49,500
169,000
117
9X
(a) (i)
2011
1 1
$
407,000
407,000
$ 2011
407,000
1 1
1 1
407,000
$
365,000
42,000
407,000
$
365,000
42,000
407,000
2011 1 1
$
600,000
100,000
15,000
35,000
20,000
70,000
(40,000)
30,000
814,000
407,000
407,000
814,000
1 = ($35,000 + $45,000 + $44,000 + $40,000 + $46,000)
2
5
= $84,000
(ii)
2011
1 1
1 1
700,000
84,000
784,000
$
14,000
351,000
365,000
$ 2011
1 1
379,000
1 1
379,000
$
365,000
365,000
$
365,000
14,000
379,000
2011 1 1
118
$
600,000
100,000
700,000
15,000
35,000
20,000
70,000
(40,000)
30,000
730,000
351,000
379,000
730,000
1
2
1
2
42,000
42,000
2
3
1
3
84,000
56,000
14,000
14,000
28,000
(14,000)
14,000
84,000
(b) 9.3
10X (a)
70,000
70,000
($70,000 + $20,000)
($80,000 + $30,000)
($40,000 + $30,000)
110,000
70,000
70,000
$
150,000
90,000
60,000
300,000
250,000
50,000
300,000
(c)
11X (a)
2007
2008
2009
$
30,000
30,000
($40,000 + $30,000)
(b)
$
60,000
(3 $20,000)
2009
60,000
36,000
$
270,000
325,000
365,000
960,000
(96,000)
864,000
= = $864,000 3 = $288,000
119
(b)
1
3
1
3
1
3
96,000
(96,000)
96,000
96,000
3
10
3
10
4
10
86,400
(9,600)
9,600
86,400
(9,600)
9,600
115,200
96,000
115,200
115,400
288,000
288,000
2009 12 31
$
115,200
$
96,000
9,600
9,600
(c)
12
(a)

$
$
14,900
38,275
114,825
188,000
188,000 168,000
$
21,000
45,000
66,000
$
21,000
60,000
81,000

$
$
188,000 126,000
42,000
$
66,000
60,000
21,000
188,000 168,000
66,000
81,000

120
1,350
33,650
35,000
$
14,000
900
14,900
$

450
13,050
13,500
2010 3 31
$2,700 ($7,300 $4,600)
$1,350

$900
$450
$
35,000
14,900
$
13,500
35,000
14,900
13,500
3
6
2
6
1
6
63,000
3
6
42,000
21,000
2
6
1
6
63,000
(42,000)
42,000
42,000
21,000
21,000
21,000
21,000
21,000
126,000
126,000
2010 4 1
(b)
($396,000 $7,300)
($35,200 + $4,600 + $81,000 $38,275)
$
388,700
82,525
188,000
45,000
60,000
293,000
33,650
13,050
46,700
114,825
16,700
471,225
471,225
(c) $153,100 ($38,275 + $114,825)
251,000
251,000
$
14,900
38,275
114,825
168,000
87,000
87,000
$
$

188,000

63,000

60,000
60,000
251,000
$
126,000
42,000
$
66,000
21,000
60,000
168,000
87,000
60,000
121
13X (a)
2010 12 31
$
$
$
1 175,800
1,710 3
660 4
3,480 5
($60,000 8%)
($40,000 8%)
($20,000 8%)
36,000
4,800
3,200
1,600
9,600
4
( 10 )
40,815
40,815
( 10 )
2
3
1
3
24,000
12,000
4
10
3
10
3
10
36,000
14,400
(9,600)
9,600
10,800
(1,200)
1,200
10,800
10,800
10,800
36,000

46
79
($60,000 $37,600 $9,600 ( 2)) 10% 12 =
$
320
570
820
1,710
($12,800 + $10,000) 10% 12
10 12 ($22,800 + $10,000) 10% 12
($7,800 $1,200 2) 10% = $660

16
7 12
122
136,050
$
180,000
3,600
2,000
185,600
(9,800)
175,800
(45,600)
136,050
54,420
( 10 )
5,850
181,650
$10,800 2 10% 12
=
6
($10,800 + $48,000) 10% 12
$
540
= 2,940
3,480
(b)
2010
4 1
7 1
10 1
12 31
12 31
$ 2010
60,000
1 1
10,000
1 1
10,000 12 31
1,710 12 31
24,710
106,420
$
37,600
9,600
4,800
54,420
106,420
2010
1 1
12 31
12 31
$ 2010
7,800
1 1
660 12 31
36,755 12 31
45,215
$
1,200
3,200
40,815
45,215
2010
1 1
7 1
12 31
12 31
$
10,800
48,000
3,480
16,135
78,415
2010
12 31
12 31
12 31
$
1,600
36,000
40,815
78,415
(c) 8.2
14
(a)
2008 12 31

(B)
(A)
($38,000 + $49,000)
2009 6 30 $466,000 $11,700
$
435,300
?
?
(87,000)
454,300
(A) $454,300 + $87,000 = $541,300$435,300 + (B) = (A) $541,300

(B) = $106,000
(b)
2
$
284,000
22,000
10,000
170,000
50,000
100,000
306,000
180,000
150,000
$
220,000
26,000
60,000
306,000
$
180,000
180,000
100,000
50,000
150,000
123
$
38,000
26,000
64,000
$
49,000
28,300
77,300
2
5
3
5
90,000
2
3
1
3
60,000
150,000
$
21,600
42,400
$
13,700
63,600
64,000
77,300
(60,000)
60,000
100,000
10,000
10,000
50,000
50,000
50,000
150,000
= $220,000 (2008 12 31 ) + $21,600

(2008 12 31 ) + $42,400 ( 2009
6 30 )
= $284,000
2009 7 1
(c)
282,800
56,400
339,200
( 3)
29,550
41,790
71,340
11,700
78,540
(90,240)
(18,900)
320,300
124
(22,000)
298,300
170,000
100,000
270,000
28,300
298,300
$55,460+ $150,000 $284,000= ($78,540)

FA1 TM CH 9 Chi

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

FA1 TM CH 9 Chi

Uploaded by

Copyright:

Available Formats

9

[$80,000 $6,000 ($240,000 6%)] =

1 = ($35,000 + $45,000 + $44,000 + $40,000 + $46,000)

($35,200 + $4,600 + $81,000 $38,275)

(c) $153,100 ($38,275 + $114,825)

($60,000 $37,600 $9,600 ( 2)) 10% 12 =

($12,800 + $10,000) 10% 12

10 12 ($22,800 + $10,000) 10% 12

($7,800 $1,200 2) 10% = $660

($10,800 + $48,000) 10% 12

(A) $454,300 + $87,000 = $541,300$435,300 + (B) = (A) $541,300

= $220,000 (2008 12 31 ) + $21,600

$55,460+ $150,000 $284,000= ($78,540)

You might also like