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1. at the balance sheet date, a business owes a mortgage note payable of $350,00

ID: 2442785 • Letter: 1

Question

1. at the balance sheet date, a business owes a mortgage note payable of $350,000, the terms of which provide for monthly payments of $7,000. explain how the liability should be classified on the balance sheet.


2. for a recent year, the balance sheet for the campbell soup company includes accrued expenses of $1,022,000,000. the income before taxes for the campbell soup company for the year was $ 1,001,000,000.

a. assume the accruals apply to the current year and were not recorded at the end of the year. by how much would income before taxes have been misstated?

b. what is the percentage of the misstatement in (a) to the reported income of $1,001,000,000? round to one decimal place.

Explanation / Answer

1. currents liabilities are liabilities that are going to be assumed within 12months of the balance sheet date.

current liability of 84,000 ( 7000 for 12 months) + 12 month interest *if any

non-current liability 266,000 *remaining balance.

2. JE

Expenses $ 1,022,000,000

Accounts Payable $ 1,022,000,000

Adjusting entry to record accrued expense

income 1,001,000,000

expenses (1,022,000,000) *accrued expense

net income(loss) (21,000,000) *net loss

so:

income was over stated by 1,001,000,000 + 21,000,000 = 1,022,000,000 *unadjusted income + net loss

*simply the accrued expense

percentage:

(1,022,000,000 / 1,001,000,000) x 100 = 102.097 > 102.1 %