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# Festival

Submitted By lummiere
Words 489
Pages 2
DERIVATIONS — Computational No. Answer Derivation 41. b [(8 + 7 + 6) ÷ 36] × \$540,000 = \$ 315,000 (AD) (\$540,000 - \$ 315,000) ÷ 5 = \$ 45,000. 42. b {\$250,000 – [(\$250,000 × .2) + (\$200,000 × .2) + (\$160,000 × .2)]} ÷ 7 = \$18,286. 43. c [(5/15 + 4/15 + 3/15) × \$300,000] = \$240,000 (AD) (\$300,000 – \$240,000) = \$60,000 (BV) [\$250,000 – (\$60,000 ÷ 2)] × (1 – .3) = \$154,000. 44. d \$0, No cumulative effect; handle prospectively. 45. c [\$630,000 – (\$180,000 + \$150,000)] ÷ 4 = \$75,000. 46. d [(\$800,000 + \$950,000) – (\$475,000 + \$625,000)] × (1 – .40) = \$390,000. 47. b \$0, No cumulative effect; handle prospectively. 48. c {(\$600,000 – [(\$600,000 ÷ 10) × 3]} ÷ 7 × 2 = \$120,000. 49. b \$420,000 × (1 – .40) = \$252,000. 50. c \$1,080,000 – (\$712,000 – \$636,000) = \$1,004,000. 51. a \$600,000 – (\$360,000 – \$300,000) = \$540,000. 52. b \$204,000 – {[(\$204,000 – \$24,000) ÷ 6] × 3} = \$114,000 (\$114,000 – \$15,000) ÷ (8 – 3) = \$19,800. 53. a \$0, no cumulative effect, handle prospectively (change in estimate). 54. a (\$300,000 ÷ 6) × 3 = \$150,000 \$150,000 ÷ 5 = \$30,000. 55. a \$15,000 + \$6,000 = \$21,000 overstatement. 56. c \$24,000 + \$6,000 = \$30,000 understatement. 57. d \$7,500 (o) + \$11,000 (o) + \$6,000 (o) – \$9,500 (u) = \$15,000 (o). 58. c \$11,000 (o) – \$6,000 (u) – \$9,500 (u) = \$4,500 (u). 59. c \$2,000 (o) + \$11,000 (o) – \$6,000 (u) – \$9,500 (u) = \$2,500 (u). 60. a 2011 NI = \$51,000 (u) + \$24,000 (u) = \$75,000 (u). 2011 RE = \$24,000 (u) [The 2010 \$51,000 (o) is offset by 2011 \$51,000 (u)]. 61. a \$132,000 (u) + \$156,000 (u) + \$60,000 (u) + \$28,800 (u) = \$376,800 (u). 62. b \$156,000 (u) + \$84,000 (u) – \$60,000 (o) + \$60,000 (u) + \$28,800 (u) = \$268,800 (u). 63. c \$156,000 (u) + \$28,800 (u) = \$184,800 (u). 64. d CE = \$0, correction of error. 65. c \$810,000 – = \$642,000 66. a (\$750,000 – [(\$750,000 – \$30,000) ÷ 9]) × (1 – .40) = \$402,000.

67. c \$750,000 – [(\$750,000 – \$30,000) ÷ 9 × 2] = \$590,000. \$590,000 × (1 – .40) = \$354,000.

DERIVATIONS — CPA Adapted No. Answer Derivation 68. b Conceptual. 69. c \$1,500,000 × (1 – .3) = \$1,050,000. 70. a \$800,000 × (1 – .3) = \$560,000. 71. a \$792,000 × 3/8 = \$297,000 \$297,000 + [(\$792,000 – \$297,000 – \$72,000) × 1/3] = \$438,000. 72. b \$595,000 × 3/15 = \$119,000 \$595,000 – \$119,000 – [(\$595,000 – \$119,000) × 1/7] = \$408,000. 73. d (\$120,000 – \$108,000) + \$156,000 + (\$1,620,000 × .10) = \$330,000. 74. b \$500,000 ÷ 5 = \$100,000. 75. c Conceptual. 76. a \$54,000 (u) + \$135,000 (u) – \$45,000 (o) = \$144,000 (u).

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