Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

As chief operating officer, Sara also advises Johnstone Corporation about the us

ID: 2454047 • Letter: A

Question

As chief operating officer, Sara also advises Johnstone Corporation about the uses of small plots of land that they have invested in over time. Sara is in a position to provide a recommendation on donating some land to YSU. Please explain to her the issues relating to the accounting for contributions and how the donation of vacant land would be reported. Finally, there is a plot of land that she wishes to invest in that is close to the freeway, and would be a good location in terms of shipping and receiving their products. However, there is the concern that the State of Ohio may expand the number of lanes on the interstate. Please explain to her how the State would be able to take control of her property and the subsequent accounting effects to the financial statements. She doesn’t really understand how to account for gains and losses.

This questions are not TAX related, they are related to the finanical statements and the journal entires assocatied with each.

Explanation / Answer

When Johnstone Corporation had purchased the land, they have passed the Journal entry:

                     Land A/c                             Dr.                          xxxxxx

To Cash A/c                                                                  xxxxxxx

When Johnstone Corporation had sold the land, they have passed the Journal entry:

Loss on Sale of Land (when cost of land is more than the sold value of Land)

                Cash A/c                                              Dr.                          xxxxxxx               

                Loss on Sale of land A/c                                 Dr.                          xxxx

                   To Land A/c                                                                                     xxxxxx                                

Profit on Sale of Land (when cost of land is less than the sold value of Land)

                Cash A/c                                              Dr.                          xxxxxxx               

                  To Land A/c                                                                                                    xxxxxx                                    To Profit on Sale of land A/c                                                                    xxxx