{"id":389,"date":"2024-01-02T08:19:27","date_gmt":"2024-01-02T08:19:27","guid":{"rendered":"https:\/\/britainwriters.com\/answers\/?p=389"},"modified":"2024-01-02T08:19:28","modified_gmt":"2024-01-02T08:19:28","slug":"calculate-the-carrying-amount-as-at-december-31","status":"publish","type":"post","link":"https:\/\/britainwriters.com\/answers\/calculate-the-carrying-amount-as-at-december-31\/","title":{"rendered":"Calculate the carrying amount as at december 31"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Case:<\/strong>&nbsp;Sarasota Hotels Ltd. (SHL) is a small boutique hotel that provides 35 suites that can be rented by the day, week, or month. Food service is available through room service. In addition, there are two suites that have been rented on a long-term basis to corporate tenants, who have access to their suites any time throughout the year without making a reservation. The company has a December 31 year end, and you are preparing the year-end financial statements using IFS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The following issues require your consideration:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. Cash<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 The hotel keeps a significant amount of euro currency on hand to meet the needs of its guests. At year end, there was \u20ac13,440 on hand. The year-end exchange rate was $1.45, and the average rate for the year was $1.52.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">. The bank statement balance at December 31 was $177,288. There were outstanding cheques of $58,660 and an outstanding deposit of $17,345. Bank charges per the bank statement were $73 for the month of December and have been recorded.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2 . Accounts receivable and allowance for expected credit losses<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 The hotel charges $168 per night for accommodation in one of the rental suites, and guests pay at the end of their stay, daily revenue being accrued as it is earned. At December 31, the amount outstanding from short-term guests was $11,760<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At year end, management expects to be unable to collect an amount equal to 5% of the outstanding receivables for this of suite. During the year, Service Revenue amounted to $1,960,000, and the balance in Allowance for Expected Credit Losses at the end of the previous year was $16,800. During the year, $35,840 in accounts was written off.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 The two corporate suites are rented for $50,400 apiece per year. The payment for these longer-term rentals is due in advance each July 1 for the following 12 months. One of these corporate suites has been in use for part of the year, but th corporate tenant went bankrupt and was unable to pay the $50,400 fee. Hotel management had hoped the tenant would eventually be able to pay, and it allowed the company to use the suite until the end of October. Since then, the hotel has bi in negotiations with the bankruptcy accountant and expects to eventually receive a settlement of $11,200. The balance w become uncollectible; no allowance for expected credit losses has been recorded with respect to these suites as there hav never been collection problems in the past.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. Inventory<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PHL follows a policy of FIFO costing, and values items at the lower of cost and net realizable value based on an individual item basis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 The hotel has a standing weekly order at set prices with a local catering firm. If the food is not eaten before the next delivery is received, it is donated to the local women&#8217;s shelter. This ensures that all meals are of appropriate quality for the hotel guests.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 On December 31, the following items were delivered:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Item Unit Cost Net Realizable Value<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">41 chicken dinners $6 $13<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">33 beef dinners $8 $17<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">69 frozen vegetable servings $1 $2<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">69 units of fresh fruit $1 $2<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">91 desserts $3 $5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 The invoice for the food delivery on December 31 included an additional delivery charge of $0.10 per item, totalling $30.30.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On December 31. an ice storm resulted in a loss of electricity to the hotel building. As a result, 20 chicken and 8 beef dinners thawed and were unusable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The hotel also maintains an inventory of white terry cloth bathrobes and towels that are available for sale to its clients.clients. At<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 December 31, the following information is available:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Product Quantity Cost\/Unit Selling Price\/Unit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bathrobes, assorted sizes 40 $51.50 $85.00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Towels, extra-large 28 $19.80 $18.00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Towels, large 28 $14.00 $28.00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">*The extra-large towels are no longer popular and management has decided to discontinue them. It offers the hotel staff a 20% commission for all extra-large towels they sell at the sale price of $18.00.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Investments<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 On December 1, PHL purchased a $112,000, 90-day Canadian government treasury bill for $109,000 to yield 8%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 During the year, PHL purchased 30% of the shares in Western Hotel Company, a company that owns a similar hotel property in a nearby city, for $5 million, a price corresponding to 30% of its book value. Subsequently, Western Hotel paid a dividend totalling $112,000 and earned income of $280,000. The fair value of the common shares as at December 31 was $5,712,000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 PHL also purchased common shares of Dufort Corp. as a temporary investment for $53,760. At the end of the year, these shares had a fair value of $52,640 according to the December 31 closing price on the Toronto Stock Exchange. A dividend of $560 was received during the year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(a)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cash and investments presentation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Determine whether each financial instrument should be presented in the cash and cash equivalents or in the investments section of the statement of financial position<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bank reconciliation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prepare a bank reconciliation for PHL as at December 31 to determine the adjusted cash balance per the general ledger. Enter the description and amount of any adjustment in the table below.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(Description)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">($)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cash per bank account:?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Add:?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Deduct:?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Adjusted cash per general ledger:?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Inventory carrying values<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Calculate the carrying amount of each inventory item as at December 31. Identify any inventory that requires a writedown, (Round answers to 2 decimal places, e.g. 52.75.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Food: Carrying Amount ($)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Chicken dinners ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Beef dinners ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vegetable servings ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fruit servings ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Desserts ?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bathrobes and towels:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">bathrobes<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Towels, extra-large<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Towels, large<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Investment income<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Calculate the carrying amount as at December 31 and investment income for the year ended December 31 for each of the financial instruments listed below. (Round answers to 0 decimal places, e.g. 5,275. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Use 365 days for calculation.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Financial instrument Carrying Amount$ Investment Income $<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">90-day Canadian government treasury bill ?$ ?$<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Using: Amortized Cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Western Hotel Company common shares ?$ ?$<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Using: Equity Method<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Western Hotel Company common shares ?$ ?$<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Using: FV-OCI<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dufort Corp. common shares ?$ ?$<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Using: FV-NI<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Accounts receivable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Calculate the accounts receivable, allowance for doubtful accounts, and bad debt balances as at December 31. (Round answers to O decimal places, e.g. 5,275.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Amount as at December 31<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Accounts receivable $?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Allowance for doubtful accounts $?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bad debt expense $?<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case:&nbsp;Sarasota Hotels Ltd. (SHL) is a small boutique hotel that provides 35 suites that can be rented by the day, week, or month. Food service is available through room service. In addition, there are two suites that have been rented on a long-term basis to corporate tenants, who have access to their suites any time [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-389","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Calculate the carrying amount as at december 31 - My Blog<\/title>\n<meta name=\"description\" content=\"Case: Sarasota Hotels Ltd. 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