Chapter 01 Workpapers

Name
Section
Date
Chapter 1 Brief Exercises
BE1-1
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(a)
Assets
$90,000
(b)
(c)
Liabilities
Owner's Equity
$50,000
$40,000
$94,000
$70,000
$60,000
BE1-2
(a)
(b)
(c)
BE1-3
(a)
(b)
(c)
BE1-4
BE1-5
(a)
(b)
(c)
See next page
BE1-6
Assets
Liabilities
Owner's Equity
Assets
Liabilities
Owner's Equity
(d)
(e)
(f)
(a)
(b)
(c)
BE1-7
(a)
(b)
(c)
BE1-8
(a)
(b)
(c)
(e)
(f)
(g)
1
41
(d)
Chapter 1 Brief Exercises
1
2
3
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5
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7
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1
41
Name
Section
Date
Chapter 1 Brief Exercises Continued
BE1-4
Assets
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Liabilities
Owner,
Capital
Owner's Equity
Owner,
Drawings
+
Revenues
(a)
Expenses
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
(b)
(c)
Name
Section
Date
BE1-9
1 (a)
2 (b)
3 (c)
4
5 BE1-10
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 BE1-11
26 (a)
27 (b)
28 (c)
29 (d)
30 (e)
31
32
33
34
35
36
37
38
39
40
Chapter 1 Brief Exercises Concluded
Lopez Company
Balance Sheet
December 31, 2010
Assets
Liabilities and Owner's Equity
1
2
3
4
5
6
7
8
9
10
11
12
13
14
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Name
Section
Date
DO IT! 1-1
1
1.
2
3
4
2.
5
6
7
3.
8
9
10
4.
11
12
13
5
14
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16 DO IT! 1-2
17
1.
18
19
2.
20
21
3.
22
23
4.
24
25 DO IT! 1-3
26
27 DO IT! 1-4
28 (a)
29
30
31 (b)
32
33
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35
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37
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40
Chapter 1 DO IT! 1-1, 1-2, and 1-4
Page After Do IT! 1-4 Concluded
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Name
Section
Date
Chapter 1 DO IT! Concluded
DO IT! 1-4 (Continued)
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40
(c)
Ending owner's equity is calculated as follows:
1
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Name
Section
Date
Chapter 1 DO IT! 1-3

Orlando Cabrera and Co.
DO IT! 1-3
Assets
Cash
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Accounts
Receivable
Liabilities
Accounts
Payable
O. Cabrera,
Capital
(1)
(2)
(3)
(4)
Owner's Equity
O. Cabrera,
Drawings
+
Revenues
Expenses
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Name
Section
Date
Exercises 1-1 and 1-2
E1-1
1
2
3
4
5
6
7
8
9
10
11 E1-2
12 (a)
13
14
15
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17
18
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21
22
23
24
25 (b)
26
27
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29
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31
32
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40
Analyzing and interpreting information.

Classifying economic events.
Explaining uses, meaning, and limitations of data.
Keeping a systematic chronological diary of events.
Measuring events in dollars and cents.
Preparing accounting reports.
Reporting information in a standard format.
Selecting economic activities relevant to the company.
Summarizing economic events.
Internal users:
External users:
Can we afford to give our employees a pay raise?

Did the company earn a satisfactory income?
Do we need to borrow in the near future?
How does the company's profitability compare to other companies?
What does it cost us to manufacture each unit produced?
Which product should we emphasize?
Will the company be able to pay its short-term debts?
1
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7
Name
Section
Date
E1-3
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
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24 E1-4
25 1.
26
27
28 2.
29
30
31 3.
32
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8
s 1-3 and 1-4
1
2
3
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5
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8
Name
Section
Date
Exercises 1-5 to 1-7
E1-5
Asset
Liability
1
2
3
4
5
6
7
8
9
10
11 E1-6
12
13 1.
14 2.
15 3.
16 4.
17 5.
18 6.
19 7.
20 8.
21 9.
22
23
24
25
26 E1-7
27
28 1.
29 2.
30 3.
31 4.
32 5.
33 6.
34 7.
35 8.
36
37
38
39
40
9
Owner's Equity
Exercises 1-5 to 1-7
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
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9
Name
Section
Date
Exercise 1-8
S. Moses & Co.
1 (a)
2 1.
3 2.
4
5 3.
6 4.
7
8 5.
9 6.
10 7.
11 8.
12 9.
13 10.
14
15
16
17
18
19
20
21 (b)
22
23
24
25
26
27
28
29
30
31 (c)
32
33
34
35
36
37
38
39
40
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
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27
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29
30
31
32
33
34
35
36
37
38
39
40
10
10
Name
Section
Date
Exercise 1-9
S. Moses & Co.
S. Moses & Co.

Income Statement
For the Month Ended August 31, 2010
1
2
3
4
5
6
7
8
S. Moses & Co.

Owner's Equity Statement
1
2
3
4
5
6
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
S. Moses & Co.

Balance Sheet
August 31, 2010
Assets
11
11
Exercise 1-9
S. Moses & Co.
1
2
3
4
5
6
7
8
1
2
3
4
5
6
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
11
11
Name
Section
Date
Exercise 1-10
Lily Company
1 (a)
2
3
4
5
6
7
8
9
10
11 (b)
12
13
14
15
16
17
18
19
20
21 (c)
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
12
12
Exercise 1-10
Lily Company
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
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24
25
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27
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29
30
31
32
33
34
35
36
37
38
39
40
12
12
Name
Section
Date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Exercise 1-11
Craig Cantrel & Mills Enterprises
(a)
(b)
(c)
(d)
13
13
Exercise 1-11
trel & Mills Enterprises
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
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24
25
26
27
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29
30
31
32
33
34
35
36
37
38
39
40
13
13
Name
Section
Date
Exercise 1-12
Linda Stanley Co.
Linda Stanley Co.

Income Statement
For the Year Ended December 31, 2010
1
2
3
4
5
6
7
8
9
10
Linda Stanley Co.

1
2
3
4
5
6
7
8
9
10
14
14
Exercise 1-12
a Stanley Co.
1
2
3
4
5
6
7
8
9
10
1
2
3
4
5
6
7
8
9
10
14
14
Name
Section
Date
E1-13
Mendez Company
Balance Sheet
December 31, 2010
Assets
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
E1-15
Summers Cruise Company
Income Statement
1
2
3
4
5
6
7
8
9
10
15
15
xercises 1-13 and 1-15
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
1
2
3
4
5
6
7
8
9
10
15
15
Name
Section
Date
Exercise 1-14
Deer Park
(a)
1
2
3
4
5
6
7
8
9
10
(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
Deer Park
Balance Sheet
December 31, 2010
Assets
16
16
Exercise 1-14
Deer Park
1
2
3
4
5
6
7
8
9
10
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
16
16
Name
Section
Date
Exercise 1-16
Kevin Johnson, Attorney
Kevin Johnson, Attorney

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Supporting Computations
17
17
Exercise 1-16
evin Johnson, Attorney
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
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29
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32
33
34
35
36
37
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39
40
17
17
Name
Section
Problem 1-1A
Date
Barone's Repair Shop
(a)
= Liabilities +
Assets
Transactions
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Cash
Accounts
+ Receivable +
Supplies
Equipment
Accounts
Payable
1.
Owner's Equity
N. Barone,
Capital
N. Barone,
Drawings
Revenues
Expenses
1
2
3
4
5
2.
3.
6
7
8
9
10
11
12
13
4.
5.
6.
7.
14
15
16
17
18
8.
9.
10
19
20
21
22
23
11.
18
18
Name
Section
Date
Problem 1-1A Concluded

(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
19
19
oblem 1-1A Concluded

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
19
19
Name
Problem 1-2A
Section
Date
Maria Gonzalez, Veterinarian
(a)
Assets
Transactions
1
2
Bal.
1.
3
4
5
2.
Cash
Accounts
+ Receivable +
Supplies
$9,000
$1,700
$600
Office
Equipment
Liabilities
Notes
Payable
$6,000
Accounts
Payable
$3,600
Owner's Equity
M. Gonzalez,
M.Gonzalez,
Capital
- Drawings +
$13,700
Revenues
Expenses
1
2
3
4
5
6
7
3.
6
7
8
9
4.
8
9
10
11
5.
10
11
12
13
14
15
16
17
18
12
13
6.
7.
14
15
16
8.
17
18
19
20
19
20
20
Name
Section
Date
Problem 1-2A Continued

(b)
Income Statement
For the Month Ended September 30, 2010
1 Revenues
2
3
4
5 Expenses
6
7
8
9
10
11
12
13
14 Net Income (Loss)
15
16
17
18
19
20

For the Month Ended September 30, 2010
1
2
3
4
5
6
7
8
9
10
21
21
oblem 1-2A Continued
Gonzalez, Veterinarian
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
1
2
3
4
5
6
7
8
9
10
21
21
Name
Section
Date

(b) (Continued)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

Balance Sheet
September 30, 2010
Assets
22
22
2A Concluded
, Veterinarian
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
22
22
Name
Section
Date
Problem 1-3A
Skyline Flying School
(a)
Income Statement
For the Month Ended May 31, 2010
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Revenues
Expenses
Net Income (Loss)

1
2
3
4
5
6
7
8
9
10
23
23
Problem 1-3A
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
1
2
3
4
5
6
7
8
9
10
23
23
Name
Section
Date
Problem 1-3A Continued

(a) Continued
Balance Sheet
May 31, 2010
Assets
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
(b)
Income Statement
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Revenues
Expenses
Net Income (Loss)
24
24
3A Continued
Flying School
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
24
24
Name
Section
Date

(b) Continued
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
25
25

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
25
25
Name
Problem 1-4A
Section
Date
Miller Deliveries
(a)
Miller Deliveries
Assets
Date
Cash
Accounts
+ Receivable +
Supplies
Delivery
Van
Liabilities
Notes
Payable
Accounts
Payable
Owner's Equity
M. Miller,
Capital
M. Miller,
Drawings
Revenues
Expenses
1 June 1
2
2
1
2
3
4
5
3
5
9
3
4
5
6
7
12
15
6
7
8
9
17
20
8
9
10
11
23
26
10
11
12
13
29
30
12
13
14
15
16
14
15
16
17
18
17
18
19
20
19
20
26
Name
Section
Date

Miller Deliveries
(b)
Miller Deliveries
Income Statement
For the Month Ended June 30, 2010
1 Revenues
2
3
4 Expenses
5
6
7
8
9
10
11
12 Net income
13
14
(c)
Miller Deliveries
Balance Sheet
June 30, 2010
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Assets
27
27

Miller Deliveries
1
2
3
4
5
6
7
8
9
10
11
12
13
14
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
27
27
Name
Section
Date
Problem 1-5A
Yates Company
(a)
Karma
Company
1 January 1, 2010
2
Assets
3
Liabilities
4
Owner's Equity
5 December 31, 2010
6
Assets
7
Liabilities
8
Owner's Equity
9 Owner's equity changes in year
10
Additional investment
11
Drawings
12
Total revenues
13
Total expenses
14
15
Yates
Company
$95,000
50,000
McCain
Company
$110,000
60,000
137,000
75,000
55,000
60,000
$170,000
75,000
40,000
25,000
350,000
320,000
420,000
385,000
(b)
Yates Company
1
2
3
4
5
6
7
8
9
10
11 (c)
12
13
14
15
16
17
18
19
20
28
90,000
200,000
130,000
15,000
Dench
Company
10,000
14,000
342,000
80,000
170,000
15,000
20,000
520,000
28
Problem 1-5A
tes Company
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
28
28
Name
Section
Date
Problem 1-1B
Vinnie's Travel Agency
(a)
= Liabilities +
Assets
Transactions
1
2
3
4
5
6
7
8
1.
9
10
11
12
13
5.
14
15
16
17
18
7.
19
20
21
22
Cash
Accounts
+ Receivable +
Supplies
Office
Equipment
Accounts
Payable
2.
3.
4.
6.
8.
9.
10.
29
Owner's Equity
V. Venuchi,
Capital
V. Venuchi,
Drawings +
Revenues
Expenses
23
29
Problem 1-1B
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
29
23
29
Name
Section
Date
Problem 1-1B Concluded

(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
30
30
B Concluded
Travel Agency
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
30
30
Name
Section
Problem 1-2B
Date
Jenny Brown, Attorney at Law
(a)
=
Liabilities
Assets
Transactions
1 Bal.
Accounts
Cash
$5,000
+ Receivable +
$1,500
Office
Supplies
$500
Equipment
$6,000
Notes
=
Payable
Accounts
+
Payable
$4,200
Owner's Equity
J. Brown,
Capital
$8,800
J. Brown,
-
Drawings
Revenues
Expenses
1
2
3
1.
2
3
4
5
2.
4
5
6
7
8
3.
4.
6
7
8
5.
9
10
9
10
11
12
13
14
11
12
6.
13
14
15
16
7.
15
16
17
18
8.
17
18
19
20
19
20
31
Name
Section
Date
Problem 1-2B Continued

(b)
Income Statement
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Revenues
Expenses
Net Income (Loss)

1
2
3
4
5
6
7
8
9
10
32
32
2B Continued
torney at Law
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
1
2
3
4
5
6
7
8
9
10
32
32
Name
Section
Date

(b) (Continued)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

Balance Sheet
August 31, 2010
Assets
33
33
oblem 1-2B Concluded
Brown, Attorney at Law
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
33
33
Name
Section
Date
Problem 1-3B
Divine Creations Co.
(a)
Income Statement
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Revenues
Expenses
Net Income (Loss)

1
2
3
4
5
6
7
8
9
10
34
34
Problem 1-3B
Creations Co.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
1
2
3
4
5
6
7
8
9
10
34
34
Name
Section
Date
Problem 1-3B Continued

(a) Continued
Balance Sheet
June 30, 2010
Assets
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
(b)
Income Statement
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Revenues
Expenses
Net Income (Loss)
35
35
oblem 1-3B Continued

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
35
35
Name
Section
Date

(b) Continued
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
36
36
B Concluded
Creations Co.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
36
36
Name
Section
Date
Problem 1-4B
Rodriguez Consulting
(a)
Assets
Cash
Accounts
+ Receivable +
Supplies
Office
Equipment
Liabilities
Notes
Payable
Accounts
Payable
Owner's Equity
M. Rodriguez, M. Rodriguez,
Capital
Drawings +
1
2
3
4
5
6
Date
May 1
2
3
5
9
12
Revenues
Expenses
7
8
9
10
11
15
17
20
23
26
7
8
9
10
11
12
13
14
15
29
30
12
13
14
15
1
2
3
4
5
6
37
Name
Section
Date

(b)
Income Statement
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Revenues
Expenses
Net income
(c)
Balance Sheet
May 31, 2010
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Assets
38
38
B Concluded
ez Consulting
1
2
3
4
5
6
7
8
9
10
11
12
13
14
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
38
38
Name
Section
Date
Problem 1-5B
Donatello Company
(a)
Donatello
Company
1 January 1, 2010
2
Assets
3
Liabilities
4
Owner's Equity
5 December 31, 2010
6
Assets
7
Liabilities
8
Owner's Equity
9 Owner's equity changes in year
10
Additional investment
11
Drawings
12
Total revenues
13
Total expenses
14
15
Raphael
Company
$80,000
48,000
Michelangelo
Company
$90,000
40,000
60,000
40,000
112,000
72,000
15,000
350,000
333,000
410,000
385,000
(b)
Donatello Company
1
2
3
4
5
6
7
8
9
10
11 (c)
12
13
14
15
16
17
18
19
20
39
$150,000
80,000
49,000
90,000
180,000
70,000
8,000
Leonardo
Company
10,000
12,000
350,000
100,000
145,000
15,000
10,000
500,000
39
Problem 1-5B
Donatello Company
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
39
39
Name
Section
Date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Chapter 1 Financial Reporting Problem

PepsiCo, Inc.
(a)
(b)
(c)
(d) Net sales - 2005:

2006:
2007:
(e)
40
40
rting Problem
PepsiCo, Inc.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
40
40
Name
Section
Date
Chapter 1 Comparative Analysis Problem

PepsiCo, Inc. versus Coca-Cola Company
PepsiCo
1 (a) (in millions)
2
3
1. Total assets
4
5
2. Accounts receivable(net)
6
7
3. Net sales
8
9
4. Net income
10
11
12
13
14 (b)
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
Coca-Cola
41
ative Analysis Problem
s Coca-Cola Company
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
41
Name
Section
Date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Chapter 1 Exploring The Web

Accounting Careers
(a)
(b)
(c)
Auditing
(d)
42
Financial
and Tax
Management
Accounting
42
ring The Web
nting Careers
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
42
42
Name
Section
Date
Chapter 1 Exploring The Web Concluded

Accounting Careers
(d) (Continued)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39 (e)
40
43
43
g The Web Concluded

Accounting Careers
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
43
43
Name
Section
Date
Chapter 1 Decision Making Across the Organization

Chip-Shot Driving Range
(a)
1
2
3
4
5
1
2
3
4
5
(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

Balance Sheet
March 31, 2010
Assets
44
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
44
Name
Section
Date
Chapter 1 Decision Making Across the Organization Concluded

1 (c)
2
3
4
5
6
7
8
9
10
11
12
13
14
15 (d)
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
45
45
rganization Concluded
hip-Shot Driving Range
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
45
45
Name
Section
Date
Chapter 1 Communication Activity

New York Company
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
46
46
cation Activity
ork Company
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
46
46
Name
Section
Date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Chapter 1 Communication Activity Concluded

New York Company
New York Company

Balance Sheet
December 31, 2010
Assets
47
47
ion Activity Concluded

New York Company
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
47
47
Name
Section
Date
Chapter 1 Ethics Case

Steve Baden
1 (a)
2
3
4
5
6
7
8
9
10
11 (b)
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29 (c)
30
31
32
33
34
35
36
37
38
39
48
48
Chapter 1 Ethics Case

Steve Baden
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
48
48
Name
Section
Date
Chapter 1 All About You Activity

The Ethics of Financial Aid
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16 (b)
17
18
19
20
21
22 (c)
23
24
25
26
27
28
29
30 (d)
31
32
33
34
35
36
37
38
39
40
49
49
1 All About You Activity
Ethics of Financial Aid
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
49
49

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Chapter 1 Brief Exercises

See next page

Chapter 1 Brief Exercises

Chapter 1 Brief Exercises Continued

Chapter 1 Brief Exercises Concluded

Liabilities and Owner's Equity

Chapter 1 DO IT! 1-1, 1-2, and 1-4

Page After Do IT! 1-4 Concluded

Chapter 1 DO IT! Concluded

DO IT! 1-4 (Continued)

Ending owner's equity is calculated as follows:

Chapter 1 DO IT! 1-3

Exercises 1-1 and 1-2

Analyzing and interpreting information.

Can we afford to give our employees a pay raise?

Exercises 1-1 and 1-2

Exercises 1-3 and 1-4

s 1-3 and 1-4

Exercises 1-5 to 1-7

Exercises 1-5 to 1-7

S. Moses & Co.

S. Moses & Co.

S. Moses & Co.

Liabilities and Owner's Equity

trel & Mills Enterprises

Linda Stanley Co.

Linda Stanley Co.

Exercises 1-13 and 1-15

Liabilities and Owner's Equity

xercises 1-13 and 1-15

Liabilities and Owner's Equity

Kevin Johnson, Attorney

evin Johnson, Attorney

Barone's Repair Shop

Problem 1-1A Concluded

oblem 1-1A Concluded

Maria Gonzalez, Veterinarian

Problem 1-2A Continued

Maria Gonzalez, Veterinarian

oblem 1-2A Continued

Problem 1-2A Concluded

Maria Gonzalez, Veterinarian

Liabilities and Owner's Equity

Net Income (Loss)

Skyline Flying School

Problem 1-3A Continued

Liabilities and Owner's Equity

Net Income (Loss)

Problem 1-3A Concluded

oblem 1-3A Concluded

Problem 1-4A Concluded

Liabilities and Owner's Equity

oblem 1-4A Concluded

Problem 1-1B Concluded

Jenny Brown, Attorney at Law

Problem 1-2B Continued

Net Income (Loss)

Jenny Brown, Attorney at Law

Problem 1-2B Concluded

Jenny Brown, Attorney at Law

Liabilities and Owner's Equity

oblem 1-2B Concluded

Brown, Attorney at Law