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Multiple Choice Question 127 Julie Lambert has a large consulting practice. New

ID: 2404027 • Letter: M

Question

Multiple Choice Question 127

Julie Lambert has a large consulting practice. New clients are required to pay one-half of the consulting fees up front. The balance is paid at the conclusion of the consultation. How does Lambert account for the cash received at the end of the engagement?

Multiple Choice Question 155

On January 1, 2017, $3180000, 10-year, 10% bonds, were issued for $3084000. Interest is paid annually on January 1. If the issuing corporation uses the straight-line method to amortize discount on bonds payable, the monthly amortization amount is

$800.

$2474.

$30840.

$9600.

Multiple Choice Question 167

The market rate of interest is often called the

effective rate.

contractual rate.

coupon rate.

stated rate.

Multiple Choice Question 192

Sandhill Co. has $4900000 of bonds outstanding. The unamortized premium is $70600. If the company redeemed the bonds at 101, what would be the gain or loss on the redemption?

$49000 gain

$49000 loss

$21600 gain

$21600 loss

No entry is required when the engagement is concluded.

Explanation / Answer

127 Cash Unearned Service Revenue            Service Revenue 155 Monthly amortization amount = (3180000-3084000)/10= $9600 167 The market rate of interest is often called the effective rate. 192 Gain(loss) = (4900000+70600)-(4900000*1.01)= $21600 gain