Archives: Solution Manual
978-0073523903 Chapter 9
IM – 9 | 1 Instructor Resources for Chapter 9 _______________________________________ Chapter Outline Opening scenario: Family Members Become Friends I. Why Relationships Matter a. We form relationships because we need to belong. b. Relationships bring rewards. i. Emotional rewards ii. […]
978-0073523903 Chapter 8
Instructor Resources for Chapter 8 _______________________________________ Chapter Outline Opening scenario: A Rollercoaster of Emotion I. Emotion in Interpersonal Communication a. What is an emotion? i. Emotion is different from mood. b. Joyful/affectionate emotions: happiness, love, passion, and liking i. Happiness […]
978-0073523903 Chapter 7
Instructor Resources for Chapter 7 _______________________________________ Chapter Outline Opening scenario: Uniquely Qualified to Listen I. The Nature of Listening a. What is listening? i. Listening styles ii. Listening effectively b. The importance of listening effectively c. Some misconceptions about listening […]
978-0073523903 Chapter 6
Instructor Resources for Chapter 6 _______________________________________ Chapter Outline Opening scenario: The Embrace Viewed ’Round the World I. The Nature of Nonverbal Communication a. What is nonverbal communication? b. Five characteristics of nonverbal communication i. Nonverbal communication is present in most […]
978-0073523903 Chapter 5
IM – 5 | 1 Instructor Resources for Chapter 5 _______________________________________ Chapter Outline Opening scenario: Words Can Heal Old Wounds I. The Nature of Language a. Language is symbolic. b. Language is arbitrary (mostly). c. Language is governed by rules. […]
978-0073523903 Chapter 4
IM – 4 | 1 Instructor Resources for Chapter 4 _______________________________________ Chapter Outline Opening scenario: Making Sense of Our Social World I. The Process of Perception a. Interpersonal perception defined b. Three stages of the perception process i. Selection ii. […]
978-0073523903 Chapter 3
IM – 3 | 1 Instructor Resources for Chapter 3 _______________________________________ Chapter Outline Opening scenario: Living Multiple Lives I. Understanding the Self: Self-Concept a. What is a self-concept? i. Self-concepts are multifaceted. ii. Self-concepts are partly subjective. iii. Self-concepts are […]
978-0073523903 Chapter 2
Instructor Resources for Chapter 2 _______________________________________ Chapter Outline Opening scenario: Communication in the World’s Borough I. Understanding Culture and Communication a. Defining culture i. Distinguishing between in-groups and out-groups ii. Acquiring a culture b. The components of culture i. Symbols […]
978-0073523903 Chapter 12
Instructor Resources for Chapter 12 _______________________________________ Chapter Outline Opening scenario: Feeling the Pain of Dishonesty I. The Nature of Interpersonal Deception a. Defining deception i. High-stakes lies ii. Low-stakes lies iii. Middle-stakes lies b. The elements of deception i. You […]
978-0073523903 Chapter 11
IM – 11 | 1 Instructor Resources for Chapter 11 _______________________________________ Chapter Outline Opening scenario: Learning to Manage Conflict Constructively I. The Nature of Interpersonal Conflict a. Defining interpersonal conflict i. Conflict is an expressed struggle. ii. Conflict occurs between […]
978-0073523903 Chapter 10
Instructor Resources for Chapter 10 _______________________________________ Chapter Outline Opening scenario: Good Friends and Productive Work Partners I. Communicating in Friendships a. Friendships are voluntary. b. Friends are usually peers. c. Friendships are governed by rules. d. Friendships differ by sex. […]
978-0073523903 Chapter 1
Instructor Resources for Chapter 1 _______________________________________ Chapter Outline Opening scenario: From Fans to Friends to Collaborators I. Why We Communicate a. Communication meets physical needs. b. Communication meets relational needs. c. Communication fills identity needs. d. Communication meets spiritual needs. […]
978-0073523903 Appendix N
INSTRUCTOR RESOURCES—APPENDIX Second Life – Teaching Real Courses in a Virtual World Nanci M. Burk, Ph.D. INTRODUCTION In a highly technological and diverse global community, students in higher education utilize multiple electronic devices daily to communicate with others, maintain relationships, […]
978-1259444951 Chapter 9 Solution Manual Part 4
Chapter 09 – Foreign Currency Transactions and Hedging Foreign Exchange Risk – Hoyle, Schaefer, Doupnik, 13e 9-52 Education. 42. (continued) Part d. Option Cash Flow Hedge of a Foreign Currency Liability The following schedule summarizes the changes in the components […]
978-1259444951 Chapter 9 Solution Manual Part 3
Chapter 09 – Foreign Currency Transactions and Hedging Foreign Exchange Risk – Hoyle, Schaefer, Doupnik, 13e 38. (30 minutes) (Forward contract fair value hedge of a foreign currency firm commitment (purchase)) Forward Forward Contract Firm Commitment Rate to Change in […]
978-1259444951 Chapter 9 Solution Manual Part 2
Chapter 09 – Foreign Currency Transactions and Hedging Foreign Exchange Risk – Hoyle, Schaefer, Doupnik, 13e 9-21 Education. 31. (40 minutes) (Forward contract hedge of foreign currency receivable) a. Cash Flow Hedge Date Journal Entry Debit Credit 12/1/17 Accounts Receivable […]
978-1259444951 Chapter 9 Solution Manual Part 1
Chapter 09 – Foreign Currency Transactions and Hedging Foreign Exchange Risk – Hoyle, Schaefer, Doupnik, 13e CHAPTER 9 FOREIGN CURRENCY TRANSACTIONS AND HEDGING FOREIGN EXCHANGE RISK Chapter Outline I. In today’s global economy, a great many companies deal in currencies […]
978-1259444951 Chapter 8 Solution Manual Part 2
Chapter 8 – Segment and Interim Reporting – Hoyle, Schaefer, Doupnik, 13e 39. (20 minutes) (Allocate costs incurred in one quarter that benefit the entire year and determine income tax expense a. Determination of Income by Quarter — Estimated Annual […]
978-1259444951 Chapter 8 Solution Manual Part 1
Chapter 8 – Segment and Interim Reporting – Hoyle, Schaefer, Doupnik, 13e CHAPTER 8 SEGMENT AND INTERIM REPORTING Chapter Outline I. FASB Accounting Standards Codification Topic 280, Segment Reporting (FASB ASC 280), provides current guidance on segment reporting. A. ASC […]
978-1259444951 Chapter 7 Solution Manual Part 2
Chapter 07 – Consolidated Financial Statements—Ownership Patterns and Income Taxes – Hoyle, Schaefer, Doupnik, 13e 7-20 Education. 25. (55 Minutes) (Consolidation worksheet for a father-son-grandson combination. Includes intra-entity inventory transfers.) The following computations are needed before the consolidation worksheet is […]
978-1259444951 Chapter 7 Solution Manual Part 1
Chapter 07 – Consolidated Financial Statements—Ownership Patterns and Income Taxes – Hoyle, Schaefer, Doupnik, 13e 7-1 Education. CHAPTER 7 CONSOLIDATED FINANCIAL STATEMENTS—OWNERSHIP PATTERNS AND INCOME TAXES Chapter Outline I. Indirect subsidiary control A. Control of subsidiary companies within a business […]
978-1259444951 Chapter 7 Excel
Student Name: Class: 60,000$ 25% 48,000$ Correct! 12,000$ Correct! 90,000$ 25% 72,000$ Correct! 18,000$ Correct! Correct! 12,000 «- Correct! Correct! 11,200 «- Correct! «- Correct! Correct! «- Correct! 240,000 «- Correct! 60,000 «- Correct! «- Correct! Correct! «- Correct! 621,600 […]
978-1259444951 Chapter 6 Solution Manual Part 3
Chapter 06 – Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues – Hoyle, Schaefer, Doupnik, 13e 6-38 Education. 45. a. (continued) Entry B Bonds Payable …………………………………………………. 20,000 Premium on Bonds Payable ……………………………… 1,069 Interest Income …………………………..……………………. 1,873 […]
978-1259444951 Chapter 6 Solution Manual Part 2
Chapter 06 – Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues – Hoyle, Schaefer, Doupnik, 13e 31. (35 Minutes) (Consolidation procedures and balances related to intra-entity bonds. Both straight-line and effective interest rate methods are used.) a. […]
978-1259444951 Chapter 6 Solution Manual Part 1
Chapter 06 – Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues – Hoyle, Schaefer, Doupnik, 13e Education. CHAPTER 6 VARIABLE INTEREST ENTITIES, INTRA-ENTITY DEBT, CONSOLIDATED CASH FLOWS, AND OTHER ISSUES Chapter Outline I. Variable interest entities (VIEs) […]
978-1259444951 Chapter 6 Excel
Student Name: Class: Consolidated Access IT Net Connect Debit Credit NCI Balances 61,000 41,000 102,000 1,000,000 [S] 65,600 [A] 934,400 – 1,066,000 56,000 1,122,000 916,000 336,000 1,252,000 [A] 1,960,000 1,960,000 191,000 191,000 [A] 376,000 376,000 4,024,000 780,000 6,140,000 (941,000) (616,000) […]
978-1259444951 Chapter 5 Solution Manual Part 3
Chapter 05 – Consolidated Financial Statements – Intra-Entity Asset Transactions – Hoyle, Schaefer, Doupnik, 13e 31. (55 Minutes) (Investment account balance and consolidated worksheet with downstream inventory transfers when parent uses equity method) Acquisition-date fair value allocation and excess amortizations […]
978-1259444951 Chapter 5 Solution Manual Part 2
Chapter 05 – Consolidated Financial Statements – Intra-Entity Asset Transactions – Hoyle, Schaefer, Doupnik, 13e 5-21 22. (continued) E Amortization expense 12,000 Database 12,000 ED Accumulated depreciation 1,000 Depreciation expense 1,000 23. (20 Minutes) (Consolidation entries for intra-entity equipment transfer.) […]
978-1259444951 Chapter 5 Solution Manual Part 1
Chapter 05 – Consolidated Financial Statements – Intra-Entity Asset Transactions – Hoyle, Schaefer, Doupnik, 13e 5-1 CHAPTER 5 CONSOLIDATED FINANCIAL STATEMENTS— INTRA-ENTITY ASSET TRANSACTIONS Chapter Outline I. The transfer of assets between the companies within a consolidated entity is a […]
978-1259444951 Chapter 5 Excel
Student Name: Class: 372,000$ 248,000 620,000$ (320,000) 300,000$ Annual Correct! Life in Excess Years Amortizations 70,000 10 7,000$ 45,000 15 3,000 185,000$ indefinite – Correct! 10,000$ Correct! 372,000$ 36,000$ (6,000) (10,000) 20,000 28,000 (9,000) 411,000$ Correct! 60,000$ (10,000) 50,000$ 60% […]
978-1259444951 Chapter 4 Solution Manual Part 3
Chapter 04 – Consolidated Financial Statements and Outside Ownership – Hoyle, Schaefer, Doupnik, 13e 4-36 Education. 40. (55 Minutes) (Consolidated worksheet) a. Consideration transferred by Adams $603,000 Noncontrolling interest fair value 67,000 Acquisition-date total fair value $670,000 Book value of […]
978-1259444951 Chapter 4 Solution Manual Part 2
Chapter 04 – Consolidated Financial Statements and Outside Ownership – Hoyle, Schaefer, Doupnik, 13e Education. 33. (35 Minutes) (Consolidation entries and the effect of different investment methods) a. From the original fair value allocation, $30,000 is assigned based on the […]
978-1259444951 Chapter 4 Solution Manual Part 1
Chapter 04 – Consolidated Financial Statements and Outside Ownership – Hoyle, Schaefer, Doupnik, 13e 4-1 Education. CHAPTER 4 CONSOLIDATED FINANCIAL STATEMENTS AND OUTSIDE OWNERSHIP Chapter Outline I. Outside ownership may be present within any consolidated entity. A. Complete ownership of […]
978-1259444951 Chapter 4 Excel
Student Name: Class: controlling Paloma San Marco Debit Credit Interest Consolidated (1,843,000) (675,000) (2,518,000) Correct! 1,100,000 322,000 1,422,000 Correct! 125,000 120,000 245,000 Correct! 275,000 11,000 [E] 80,000 366,000 Correct! 27,500 7,000 34,500 Correct! (121,500) – [ I ] 121,500 – […]
978-1259444951 Chapter 3 Solution Manual Part 4
Chapter 03 – Consolidations—Subsequent to the Date of Acquisition 3-58 Education. FASB ASC AND IASB RESEARCH CASE 5. GAAP prohibits reversal of impairment losses for goodwill. IFRS also prohibits reversal of impairment losses for goodwill 5. Requirements for goodwill impairment […]
978-1259444951 Chapter 3 Solution Manual Part 3
Chapter 03 – Consolidations—Subsequent to the Date of Acquisition Education. 31. (45 Minutes) (Consolidated totals and worksheet two years after acquisition. Parent uses initial value method. Includes question comparing initial value and equity methods). Consolidation Entries a. 12/31/2018 Pinnacle Strata […]
978-1259444951 Chapter 3 Solution Manual Part 2
Chapter 03 – Consolidations—Subsequent to the Date of Acquisition 21. (continued) (To eliminate beginning of year stockholders’ equity accounts of subsidiary—the retained earnings balance has been adjusted for 2017 income and dividends.) Entry A Goodwill …………………………..…………………………. 120,000 Investment in Abernethy […]
978-1259444951 Chapter 3 Solution Manual Part 1
Chapter 03 – Consolidations—Subsequent to the Date of Acquisition 3-1 CHAPTER 3 CONSOLIDATIONS—SUBSEQUENT TO THE DATE OF ACQUISITION I. Several factors serve to complicate the consolidation process when it occurs subsequent to the date of acquisition. In all combinations within […]
978-1259444951 Chapter 3 Excel Part 2
Student Name: Class: 1,183,000$ 1,105,000 204,000 1,309,000 (126,000)$ Correct! (233,000)$ 34,000 (199,000)$ Correct! 1,309,000$ 199,000 (40,000) 1,468,000$ Correct! Explanatory comments: Brooks Chandler Debit Credit Consolidated – (640,000) (587,000) (1,227,000) Correct! 255,000 203,000 458,000 Correct! (126,000) – (126,000) Correct! 150,000 151,000 […]
978-1259444951 Chapter 3 Excel Part 1
Student Name: Class: Consolidation Entries Consolidated Accounts Patrick O’Brien Debit Credit Totals (1,125,000)$ (520,000)$ (1,645,000) Correct! 300,000 228,000 528,000 Correct! 75,000 70,000 [E] 3,000 142,000 Correct! 25,000 – [E] 15,000 40,000 Correct! (210,000) – [ I ] 210,000 – Correct! […]
978-1259444951 Chapter 2 Solution Manual Part 2
Chapter 02 – Consolidation of Financial Information – Hoyle, Schaefer, Doupnik, 13e 2-16 29. (continued) Pratt Company and Subsidiary Consolidated Balance Sheet December 31, 2018 Assets Liabilities and Owners’ Equity Cash $ 54,000 Accounts payable $ 113,000 Receivables 168,000 Notes […]
978-1259444951 Chapter 2 Solution Manual Part 1
Chapter 02 – Consolidation of Financial Information – Hoyle, Schaefer, Doupnik, 13e 2-1 Education. CHAPTER 2 CONSOLIDATION OF FINANCIAL INFORMATION Accounting standards for business combination are found in FASB ASC Topic 805, “Business Combinations” and Topic 810, “Consolidation.” These standards […]
978-1259444951 Chapter 2 Excel
Student Name: Class: 515,000$ 400,000 115,000$ Correct! Account Debit Credit 515,000 «- Correct! 200,000 20,000 180,000 115,000 30,000 «- Correct! 30,000 12,000 «- Correct! 12,000 400,000$ 460,000 (60,000) 5,000 20,000 30,000 55,000 (115,000)$ Correct! Marshall’s trial balance is adjusted for […]
978-1259444951 Chapter 17 Solution Manual Part 3
Chapter 17 – Accounting for State and Local Governments (Part Two) – Hoyle, Schaefer, Doupnik, 13e 17–44 38. (continued) s. General Fund (mention is made that no separate Debt Service Fund is used) Expenditures—Interest 9,000 Expenditures—Bonds Payable 5,000 Cash 14,000 […]
978-1259444951 Chapter 17 Solution Manual Part 2
Chapter 17 – Accounting for State and Local Governments (Part Two) – Hoyle, Schaefer, Doupnik, 13e 35. (65 Minutes) (Prepare financial statements for government-wide financial statements and fund financial statements) a. CITY OF WILLIAMSON STATEMENT OF ACTIVITIES For Year Ended […]
978-1259444951 Chapter 17 Solution Manual Part 1
Chapter 17 – Accounting for State and Local Governments (Part Two) – Hoyle, Schaefer, Doupnik, 13e 17-1 Education. CHAPTER 17 ACCOUNTING FOR STATE AND LOCAL GOVERNMENTS (PART TWO) Chapter Outline I. In the financial reporting for a state or local […]
978-1259444951 Chapter 16 Solution Manual Part 3
Chapter 16 – Accounting for State and Local Governments (Part One) – Hoyle, Schaefer, Doupnik, 13e 16-41 Education. period were reported. That was considered somewhat misleading since the budget could be revised near the end of the year to establish […]
978-1259444951 Chapter 16 Solution Manual Part 2
Chapter 16 – Accounting for State and Local Governments (Part One) – Hoyle, Schaefer, Doupnik, 13e 16-21 a. Capital Projects Fund (could also be recorded in the General Fund followed by a transfer into the Capital Projects Fund) Cash 900,000 […]
978-1259444951 Chapter 16 Solution Manual Part 1
Chapter 16 – Accounting for State and Local Governments (Part One) – Hoyle, Schaefer, Doupnik, 13e 16-1 Education. CHAPTER 16 ACCOUNTING FOR STATE AND LOCAL GOVERNMENTS (PART ONE) Chapter Outline I. State and local governments are different than for-profit entities […]
978-1259444951 Chapter 16 Excel
Student Name: Class: a. Debits Credits b. Debits Credits c. Debits Credits d. Debits Credits e. Debits Credits f. Debits Credits g. Debits Credits h. Debits Credits I. Debits Credits j. Debits Credits Problem 16-37 McGraw-Hill Instructor Cash Other Financing […]