• Q : What gain, if any, will bob recognize on the transfer....
    Accounting Basics :

    Ann and Irene form AIB Corporation transferring their respective business assets to AIB Corporation. Ann exchanges her property with a basis to Ann of $100,000 and fair market value of $400,000 for

  • Q : What is the roi for the shellfish division....
    Accounting Basics :

    The purchase of Shrimp Inc. will require an investment of $800,000, and the synergy between the two companies will increase Shellfish Division's operating income by $80,000. Bonuses in all of New O

  • Q : How much gain did mary recognize....
    Accounting Basics :

    Mary received a liquidating distribution from ABC Corporation as part of the redemption of all of the ABC Corporation's stock and the complete liquidation of ABC Corporation.

  • Q : Price premiums and discounts....
    Accounting Basics :

    Here, price premiums and discounts are indicated by pluses and minuses, respectively, and Period 0  represents Closed Fund's initiation date.

  • Q : How much was the total dividend income received....
    Accounting Basics :

    XYZ Corporation distributed to its shareholders a total of $30,000 in cash plus property that had a fair market value of $80,000 and a basis of $60,000.

  • Q : What is the value of the inventory....
    Accounting Basics :

    A company has inventory of 15 units at a cost of $12 each on August 1. On August 5, they purchased 10 units at $13 per unit. On August 12 they purchased 20 units at $14 per unit. On August 15, they

  • Q : What is fred''s basis in remaining stock after redemption....
    Accounting Basics :

    FAS Inc. had one class of stock outstanding. The one class of stock was owned 50 percent by Fred and 25 percent by each of Fred's two sons. In the current taxable yea

  • Q : What is the net sales amount for the period....
    Accounting Basics :

    A company has sales of $1,500,000, sales discounts of $102,000, sales returns and allowances of $123,000, shipping charges of $15,000, sales commissions of $34,000,net income totaled $263,500, and c

  • Q : How much gain did xyz corporation recognize....
    Accounting Basics :

    The land was encumbered by a $140,000 mortgage, which mortgage was assumed by the shareholder. How much gain did XYZ Corporation recognize as a result of the distribution?

  • Q : Fifo periodic inventory method....
    Accounting Basics :

    A company has inventory of 10 units at a cost of $10 each on June 1. On June 3, they purchased 20 units at $12 each. 12 units are sold on June 5. Using the FIFO periodic inventory method, what is th

  • Q : How much is the amount of dividend income....
    Accounting Basics :

    how much is the amount of dividend income to the shareholder, and what is the shareholder's basis in the distributed property?

  • Q : Actual flow of goods for most businesses problem....
    Accounting Basics :

    Which inventory valuation method assigns a value to the inventory on the balance sheet that approximates current cost and also mimics the actual flow of goods for most businesses?

  • Q : What was the amount of abc inc.''s earning and profits....
    Accounting Basics :

    ABC Inc. had current earnings and profits of $50,000 when it distributed to an individual shareholder land that the corporation held as an investment.

  • Q : What was the character of the gain....
    Accounting Basics :

    Fact Pattern for Questions 11 and 12: Sandra owned a rental apartment building in her sole name for four years. After her business advisors suggested that she conduct her rental activity in corporat

  • Q : Office supplies expense for the year....
    Accounting Basics :

    A company had no office supplies available at the beginning of the year. During the year, the company purchased $250 worth of office supplies. On December 31, $75 worth of office supplies remained.

  • Q : How much gain did al recognize as a result of transaction....
    Accounting Basics :

    Al owned all of the outstanding stock of ABC Corporation. Al transferred a building, cash, and IBM stock to ABC Corporation. The adjusted basis and the fair market value of the assets transferred to

  • Q : Eport for his tax year ended decembe....
    Accounting Basics :

    Quince Interests is a partnership with a tax year that ends September 30, 2012. During that year, Potter, a partner, received $3,000 per month as a guaranteed payment, and his share of partnership i

  • Q : How much gain was realized and recognized by lee....
    Accounting Basics :

    Bob created MNO Inc. several years ago and has owned all 10 outstanding shares of MNO Inc. since the creation of MNO Inc. The fair market value of those shares is now $50,000.

  • Q : How much gain was recognized by sue....
    Accounting Basics :

    Sue transferred a building to her newly formed corporation, RSTU Inc. The building had an adjusted basis to Sue of $75,000 and a fair market value of $150,000

  • Q : Total of the credits to the account....
    Accounting Basics :

    Hits Corporation has provided data concerning the company's Manufacturing Overhead account for the month of November. Prior to the closing of the overapplied or underapplied balance to Cost of Goods

  • Q : How much gain was recognized by ben....
    Accounting Basics :

    Ben and John formed BCD Inc., a corporation, in 2011. Ben received 80% of the voting common stock, the only class of stock and John received the remaining 20% of the stock. In 2012,

  • Q : Amount of amortization to pension expense for the year....
    Accounting Basics :

    Assume that at the beginning of the current year, a company has a net gain-AOCI of $60,700,000. At the same time, assume the PBO and the plan assets are $303,000,000 and $451,300,000, respectively.

  • Q : What was the character of the gain....
    Accounting Basics :

    LMN Inc. liquidated. As part of the liquidation, one shareholder, Larry, who owned 30 percent of the stock of LMN Inc., received as a distribution in exchange for all of his stock in the corporation

  • Q : Determine tax year....
    Accounting Basics :

    Books and Toys Corporation will lose the remaining $10,000 of the loss if the loss cannot be deducted by the end of which tax year?

  • Q : What is allie basis in the land....
    Accounting Basics :

    Orion Corporation had purchased the land as an investment three years ago for $250,000, and the land was distributed subject to a $100,000 liability. Allie took the land subject to the $100,000 liab

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