#DebtInvesting

[steadyincome]

Securitized Debt Instruments offer investors exposure to diverse asset classes, potentially providing higher returns compared to traditional investment vehicles. By pooling various debt obligations, these instruments create opportunities for investors to access previously untapped markets while managing risk effectively.

[emilyj90]

Debt Investments: Building Financial Security 

Have you ever wonder if debt can turn to an investment?🤔

Debt investments are an important part of the world of finance. They might not be as well-known as stocks, but they play a big role in how people invest their money. These investments are a way for investors to lend money and then get it back with interest.

What Are Debt Investments?

Debt investments represent a method where individuals or institutions lend money to entities such as governments or corporations, with an agreement that the borrowed sum will be returned by a specified date, along with periodic interest payments. This form of investment is similar to extending a loan, where the investor acts as the lender. The interest received serves as the profit or return on the investment.

Various forms of debt investments exist, including government bonds, corporate bonds, and municipal bonds, each possessing unique characteristics. For instance, in a government bond, the investor’s money is loaned to the government for public projects, with an assurance of repayment plus interest. Corporate bonds follow a similar principle, but the funds are lent to companies.

The 5 Benefits of Investing in Debt

1. Predictable Income

2. Lower Risk

3. Diversification

4. Tax Benefits

5. Capital Preservation

Learn more detail: Debt Investments: Building Financial Security

[sanyaaa-12]

Mastering Real Estate Investment: A Comprehensive Guide to Debt Funds

In today's volatile market, investors are constantly seeking stable and lucrative opportunities. One such avenue that has gained popularity is investing in real estate, specifically through debt funds. This guide will explore the intricacies of real estate debt funds and how they can offer assured returns in real estate while being a recession-proof investment option. The allure of real estate investing lies in its potential for capital appreciation, income generation, and portfolio diversification. With the advent of real estate debt funds, investors have access to a unique blend of security and profitability, making it an essential component of a well-rounded investment strategy. As we delve deeper into this investment vehicle, we'll uncover the benefits, risks, and strategies for maximizing returns, ensuring you're equipped to make informed decisions in the dynamic world of real estate investing. This comprehensive exploration will provide insights into mortgage notes investing, the advantages of self-directed IRA real estate, and the stability of debt investments. Join us as we navigate the landscape of real estate debt funds, offering a roadmap to financial resilience and growth in uncertain times.

Understanding Real Estate Debt Funds:

Real estate debt funds are investment vehicles that pool capital from investors to lend to real estate developers or owners. Unlike equity investments, debt fund investors do not hold ownership in the property but earn returns through interest payments, making it a safer bet with guaranteed returns. These funds primarily invest in mortgages, mezzanine loans, and other debt instruments secured by real estate assets, offering a layer of security to investors. The attractiveness of real estate debt funds lies in their ability to provide steady income streams through interest payments, while also offering potential for capital appreciation if the underlying properties increase in value. Moreover, these funds often have shorter investment horizons compared to equity investments, allowing for greater liquidity and flexibility. By investing in a diversified portfolio of real estate debt, investors can achieve a balanced risk-return profile, making debt investments an integral part of a comprehensive investment strategy in the real estate sector.

Benefits of Investing in Real Estate Debt Funds:

Assured Return in Real Estate: Debt funds provide a fixed income stream, offering more predictability compared to the fluctuating returns of equity investments.

Recession-Proof Real Estate Investing: During economic downturns, debt investments tend to be more stable as they are secured by tangible assets.

Diversification: By investing in a variety of real estate projects, investors can mitigate risks and enjoy best alternative investments in their portfolio.

Lower Volatility: Real estate debt funds typically exhibit lower volatility than equity investments, providing a more stable investment environment.

Income Generation: These funds often distribute regular income, making them an attractive option for income-focused investors.

Inflation Hedge: Real estate investments can act as a hedge against inflation, as property values and rents tend to rise with inflation.

Exploring Other Real Estate Investment Avenues:

Investing in Real Estate Notes: Mortgage notes or real estate notes allow investors to earn income by financing the property's purchase without owning the property itself.

Self-Directed IRA Real Estate: Individuals can use their retirement funds to invest in real estate through a self-directed IRA, providing a unique way to grow retirement savings.

Self-Directed 401k Real Estate: Similar to an IRA, a self-directed 401k enables investors to diversify their retirement portfolio with real estate investments.

Real Estate Investment Trusts (REITs): REITs offer a way to invest in real estate through the stock market, providing liquidity and diversification.

Crowdfunding: Real estate crowdfunding platforms allow investors to pool their money to fund real estate projects, offering access to investments that were previously only available to institutional investors.

Risks and Considerations:

While debt investments in real estate offer several advantages, it's essential to be aware of the risks, such as default risk and market fluctuations. Thorough research and due diligence are crucial before diving into this investment avenue.

Interest Rate Risk: Changes in interest rates can affect the value of real estate debt securities.

Credit Risk: The risk of borrowers defaulting on their loan obligations can impact returns.

Liquidity Risk: Some real estate debt investments may be less liquid, making it challenging to exit positions quickly.

Market Risk: Economic downturns can lead to a decrease in property values and rental incomes.

Regulatory Risk: Changes in government regulations can impact the real estate market and investment returns.

Conclusion:

Real estate debt funds and other related investment strategies like mortgage notes investing and self-directed IRA real estate offer a promising path for those looking to diversify their portfolio with guaranteed returns investments. As with any investment, understanding the risks and conducting proper due diligence is key to success in the real estate market. The landscape of real estate investing is vast and varied, offering numerous opportunities for both seasoned investors and newcomers. By carefully selecting the right investment vehicles, such as debt investments and real estate debt funds, investors can navigate the complexities of the market and achieve their financial goals. It's essential to stay informed about market trends, regulatory changes, and economic factors that can impact the performance of real estate investments. In conclusion, with a strategic approach and a focus on due diligence, investing in real estate through debt funds and other avenues can provide a solid foundation for building a resilient and profitable investment portfolio.

Ready to explore the potential of real estate debt funds and other investment opportunities? Visit ReRx Funds to learn more about how you can secure assured returns in real estate and build a resilient investment portfolio.

[moneymanagement02]

10 Smart Money Moves to Make Before Turning 30 in the U.S.

Your 20s are the most powerful time to shape your financial future. Want to retire early? Build passive income? Travel more? It starts here.This blog post shares key strategies like:Creating a budgetAvoiding high-interest debtInvesting earlyBuilding credit the smart wayRead it here:

https://moneymanagement02.blogspot.com/2025/05/smart-money-moves-to-make-before.html

[blogdoityourself]

Fixing plastic

[debtbuyer]

Discovering the Best Places to Buy Debt

Are you looking to expand your investment portfolio and are interested in the world of debt buying? Debt buying is the practice of purchasing outstanding debt from banks, creditors, and other lenders for a fraction of the original amount owed.

So, where can you buy debt? There are a few different options to consider:

Online marketplaces: There are a number of online marketplaces that specialize in connecting debt buyers with debt sellers. These platforms can provide a convenient and streamlined process for buying debt.

Direct from creditors: You can also approach creditors directly and negotiate the purchase of debt. This can be a good option if you're looking for a specific type of debt or if you have a large enough portfolio to make it worth the creditor's time.

Brokers and intermediaries: There are also a number of brokers and intermediaries who specialize in buying and selling debt. These companies can help connect you with creditors and other debt buyers, and can also provide valuable insights and information about the debt market.

Whichever route you choose, it's important to thoroughly research the debt market and understand the risks involved before making any investments. Happy debt hunting!

[swethanconsulting-blog]

#FJP #Investment’s new survey reveals why investors are turning to #debtinvestment⠀ https://buff.ly/2SpTcwu https://www.instagram.com/p/B0GJhONH9fm/?igshid=1nuh5uh41kuvb

[intellect1]

Find the One Pager of NCD of Muthoot Finance Ltd, one of the companies to hold the largest gold reserves in the country.

For More detail Contact - 011-401-555-55, 8800593916 Visit- http://www.intellect.co.in

[ultiwise]

Debt funds invest in a range of securities, depending on their credit scores. A security's credit rating signifies the risk of default in disbursing the returns that the debt instrument issuer promised. A fund manager guarantees he's investing in highly valued credit instruments. A higher credit rating means the company is more likely to pay interest on the loan secured on a regular basis, as well as to pay the principal back upon maturity.

[jim1stewart-blog]

ACC 206 Week 8 Quiz – Strayer

Click on the Link Below to Purchase A+ Graded Course Material

 http://budapp.net/ACC-206-Accounting-Principles-II-Week-8-Quiz-Strayer-266.htm

 Quiz 6 Chapter16

  INVESTMENTS

  CHAPTERSTUDYOBJECTIVES

 1.Discusswhycorporationsinvestindebtandstocksecurities.

 2.Explaintheaccountingfordebtinvestments.

 3.Explaintheaccountingforstockinvestments.

 4.Describetheuseofconsolidatedfinancialstatements.

 5.Indicatehowdebtandstockinvestmentsarereportedinfinancialstatements.

 6.Distinguishbetweenshort-termandlong-terminvestments.

  TRUE-FALSESTATEMENTS

  1.     Corporationspurchaseinvestmentsindebtorstocksecuritiesgenerallyforoneoftwo reasons.

 2.     Areasonsomecompaniespurchaseinvestmentsisbecausetheygenerateasignificant portion of theirearningsfrom investmentincome.

 3.     Theaccountingforshort-termdebtinvestmentsandforlong-termdebtinvestmentsis similar.

 4.     Forshort-termdebtinvestments,anybondpremiumordiscountisamortizedtointerest revenue over theremainingtermofthebonds.

 5.     Debtinvestmentsareinvestmentsingovernmentandcorporationbonds.

 6.     Inaccordancewiththecostprinciple,brokeragefeesshouldbeaddedtothecostofan investment.

 7.     Inaccordancewiththecostprinciple,thecostofdebtinvestmentsincludesbrokerage feesandaccruedinterest.

 8.     Inaccountingforstockinvestmentsof lessthan20%,the equity methodis used.

 9.     Dividendsreceivedon stock investmentsoflessthan 20%shouldbe creditedtothe Stock Investmentsaccount.

 10.     Ifaninvestor owns between 20%and50%ofaninvestee'scommonstock,itispresumed that the investorhassignificantinfluenceontheinvestee.

 11.     The StockInvestmentsaccountis debitedatacquisitionunderboththe equitymethodand cost methodof accountingfor investmentsincommonstock.

 12.     Undertheequity method, the investmentin commonstockis initiallyrecordedatcost, and the Stock Investments accountisadjustedannually.

 13.     Undertheequity method, thereceiptofdividendsfrom theinvesteecompanyresultsin an increase intheStockInvestmentsaccount.

 14.     Consolidatedfinancialstatementsareappropriatewhenaninvestorcontrolsaninvestee byownershipof morethan50% ofthe investee'scommonstock.

 15.     Consolidatedfinancial statementsare preparedinplace ofthe financialstatementsforthe parent andsubsidiarycompanies.

 16.     Consolidatedfinancialstatementsshouldbepreparedonlywhenasubsidiarycompany has a controllinginterestintheparentcompany.

 17.     Thevaluationofavailable-for-salesecuritiesissimilartotheproceduresfollowedfor tradingsecurities,exceptthatchangesinfairvaluearenotrecognizedincurrentincome.

Investments     16-5

 18.     Anunrealizedgainorlossontradingsecuritiesisreportedasaseparatecomponentof stockholders' equity.

 19.     Foravailable-for-salesecurities,theunrealizedgainorlossaccountiscarriedforwardto future periods.

 20.     Adeclineinthefairvalueofatradingsecurityisrecordedbydebitinganunrealizedloss accountandcreditingtheMarketAdjustmentaccount.

 21.     Ifthefairvalueofanavailable-for-salesecurityexceedsitscost,thesecurityshouldbe writtenup tofairvalueandarealizedgainshouldberecognized.

 22.     TheMarketAdjustmentaccountcanonlyhavea creditbalanceora zero balance.

 23.     Tobeclassifiedasashort-terminvestment,theinvestmentmustbereadilymarketable and intendedtobeconvertedinto cashwithinthenextyearor operatingcycle.

 24.     Aninvestmentisreadilymarketableifit ismanagement'sintenttoselltheinvestment.

 25.     StockstradedontheNewYork StockExchangeare consideredreadilymarketable.

 Additional True-FalseQuestions

 26.     Oneofthereasonsacorporationmaypurchaseinvestmentsisthat it hasexcesscash.

 27.     Whenrecordingbondinterest,InterestReceivableisreportedasafixedassetinthe balance sheet.

 28.     Underthecost method,the investmentisrecordedatcost andrevenueis recognizedonly when cashdividendsarereceived.

 29.     Consolidatedfinancialstatementspresentacondensedversionofthefinancial statements so investorswillnot experienceinformationoverload.

 30.     Available-for-salesecuritiesaresecuritiesboughtandheldprimarilyforsaleinthenear term togenerateincomeonshort-termpricedifferences.

 31.     "Intenttoconvert"doesnotincludeaninvestmentusedasaresourcethatwillbeused whenever theneedfor casharises.

       MULTIPLECHOICEQUESTIONS

  32.     Corporationsinvestexcesscashforshortperiodsof timeineachof thefollowingexcept a.equitysecurities.

b.highlyliquidsecurities. c.low-risksecurities.

d.governmentsecurities.

 33.     Corporationsinvestinother companiesfor allof thefollowingreasonsexceptto a.houseexcesscash untilneeded.

b.generateearnings.c.meetstrategicgoals.

d.increasetradingof theothercompanies’stock.

 34.     A typicalinvestmenttohouseexcesscashuntilneeded is a.stocksof companies inarelatedindustry.

b.debtsecurities.

c.low-risk,highlyliquidsecurities. d.stocksecurities.

 35.     A companymaypurchaseanoncontrollinginterest inanotherfirminarelatedindustry a.tohouseexcesscash until needed.

b.togenerateearnings. c.for strategicreasons.

d.for speculativereasons.

 36.     Pensionfundsandmutualfundsregularlyinvestin debtandstocksecuritiesto a.generateearnings.

b.houseexcesscashuntilneeded. c.meetstrategicgoals.

d.controlthecompanyin whichtheyinvest.

 37.     At thetimeofacquisitionofadebtinvestment, a.no journalentry isrequired.

b.thecostprincipleapplies.

c.theStockInvestments accountisdebitedwhenbondsarepurchased. d.the Investmentaccountiscreditedfor itscostplusbrokeragefees.

 38.     Whichofthefollowingisnot atrue statement regardingshort-termdebtinvestments? a.Thesecuritiesusuallypayinterest.

b.Investmentsarefrequentlygovernmentor corporatebonds.

c.Thistypeofinvestmentmustbecurrentlytradedinthesecuritiesmarket. d.Anybondpremiumordiscount isamortizedtointerestrevenue.

   Usethefollowing informationforquestions39–41.

 OnJanuary1,2008,TurnerCompanypurchasedatfacevalue,a$1,000,7%bondthatpays interest onJanuary1andJuly1.TurnerCompanyhas a calendaryearend.

Investments     16-7

 39.     TheentryforthereceiptofinterestonJuly1, 2008,is

 a.Cash.....................................................................................                    35

 InterestRevenue.........................................................                                      35

 b.Cash.....................................................................................                    70

InterestRevenue.........................................................                                      70

 c.InterestReceivable...............................................................                     35

InterestRevenue.........................................................                                      35

 d.InterestReceivable...............................................................                    70

InterestRevenue.........................................................                                      70

 40.     TheadjustingentryonDecember31,2008,is a.notrequired.

 b.Cash.....................................................................................                    35

InterestRevenue.........................................................                                      35

 c.InterestReceivable...............................................................                     35

InterestRevenue.........................................................                                      35

 d.InterestReceivable...............................................................                    35

 DebtInvestments.........................................................                                      35

 41.     TheentryforthereceiptofinterestonJanuary1,2009is

 a.Cash.....................................................................................                    70

 InterestRevenue.........................................................                                      70

 b.Cash.....................................................................................                    70

InterestReceivable......................................................                                      70

 c.Cash.....................................................................................                    35

InterestRevenue.........................................................                                      35

 d.Cash.....................................................................................                   35

InterestReceivable......................................................                                      35

 42.     OnJanuary1,BaroneCompanypurchasedasashort-terminvestmenta$1,000,8% bondfor$1,050.ThebondpaysinterestonJanuary1andJuly1.Thebondissoldon October1for$1,200plusaccruedinterest.Interesthasnotbeenaccruedsincethelast interestpaymentdate.Whatistheentrytorecordthecashproceedsatthetimethebond issold?

 a.Cash.....................................................................................               1,200

DebtInvestments........................................................                                  1,200

 b.Cash.....................................................................................               1,220

DebtInvestments.........................................................                                 1,050 Gainon Sale of DebtInvestments...............................                                 150 InterestRevenue.........................................................                                   20

 c.Cash.....................................................................................               1,220

DebtInvestments.........................................................                                 1,200 InterestRevenue.........................................................                                   20

 d.Cash.....................................................................................              1,200

DebtInvestments.........................................................                                 1,050 Gainon Sale of DebtInvestments...............................                                 150

16-8        

 43.     Whichofthefollowingisnotatruestatementabouttheaccountingforlong-termdebt investments?

a.The investmentisinitiallyrecordedatcost. b.Thecostincludes anybrokeragefees.

c.Theaccountingforlong-termdebtinvestmentsissimilartotheaccountingforshort-termdebtinvestments.

d.Thecostincludes anyaccruedinterest.

 44.     Thecostof debtinvestmentsincludeseachofthefollowingexcept a.brokeragefees.

b.commissions.

c.accruedinterest. d.thepricepaid.

 45.     Ifa short-termdebtinvestmentis sold,theInvestmentaccountis a.creditedforthebook valueof thebondsatthesaledate.

b.creditedforthecostof thebondsatthe saledate.

c.creditedforthefairvalueof thebondsatthesaledate. d.debitedforthecostof thebondsatthesaledate.

 46.     Anypremiumor discountonalong-termdebtinvestmentisamortized a.tointerestexpense overtheremainingterm ofthebonds.

b.onlyif the effective-interestmethodisused.

c.to interestrevenueovertheremainingtermof thebonds. d.iftheinvestorowns 20%ormoreofthebonds.

 Usethefollowing informationforquestions47–49.

 PimaCompanyacquires50,10%,5year,$1,000CommunitybondsonJanuary1,2008for $51,250.This includesabrokeragecommissionof $1,250.

 47.     Thejournalentrytorecordthis investmentincludesa debitto a.DebtInvestmentsfor$50,000.

b.DebtInvestmentsfor$51,250. c.Cashfor$51,250.

d.StockInvestmentsfor$50,000.

 48.     AssumeCommunitypaysinterestonJanuary1and July1,and theJuly1entry was done correctly.Thejournalentry at December31,2008wouldincludea creditto

a.InterestReceivablefor $2,500. b.InterestRevenuefor$5,000.c.AccruedExpensefor$5,000.d.InterestRevenuefor$2,500.

 49.     IfPimasellsallofitsCommunitybondsfor$52,000andpays$1,500inbrokerage commissions,whatgainor lossis recognized?

a.Gainof $2,000 b.Lossof$750c.Gain of $750d.Gainof $3,000

Investments     16-9

 50.     StevenCo.purchased 30,6%JohnstonCompanybondsfor$30,000cashplusbrokerage feesof$300.InterestispayablesemiannuallyonJuly1andJanuary1.Theentryto recordtheJuly1 semiannualinterestpaymentwouldincludea

a.debitto Interest Receivablefor$900. b.credittoInterest Revenuefor $900.c.credittoInterestRevenuefor $909.d.creditto Debt Investmentsfor$909.

 51.     StevenCo.purchased 30,6%JohnstonCompanybondsfor$30,000cashplusbrokerage feesof$300.InterestispayablesemiannuallyonJuly1andJanuary1.Theentryto recordthe December31interestaccrualwouldinclude a

a.debitto Interest Receivablefor$900. b.debittoInterest Revenuefor $900.c.credittoInterestRevenuefor $909.d.debitto DebtInvestmentsfor $900.

 52.     TolanCo.purchased60,6%IrickCompanybondsfor$60,000cashplusbrokeragefees of$600.InterestispayablesemiannuallyonJuly1andJanuary1.If15ofthesecurities aresoldonJuly1for$31,000less$300brokeragefees,theentrywouldincludeacredit to Gainon Saleof Debt Investmentsfor

a.$1,000. b.$700.c.$1,300. d.$400.

 53.     OnJanuary1,BurkettCompanypurchasedasaninvestmenta$1,000,8%bondfor $1,020.ThebondpaysinterestonJanuary1andJuly1.Whatistheentrytorecordthe interest accrualon December31?

a.InterestReceivable...............................................................                     40

InterestRevenue........................................................                                        40 b.DebtInvestments................................................................              40

InterestRevenue........................................................                                        40 c.InterestReceivable...............................................................              80

InterestRevenue........................................................                                        80 d.DebtInvestments................................................................              80

InterestRevenue........................................................                                        80

 54.     DarnetCorporationsells100sharesofcommonstockbeingheldasaninvestment.The shareswereacquired sixmonthsagoatacostof$30ashare.Darnetsoldtheshares for $40a share.Theentrytorecordthesaleis

a.Cash.....................................................................................               3,000 Losson Saleof StockInvestments.....................................                            1,000

StockInvestments......................................................                                  4,000

 b.StockInvestments...............................................................                4,000

Cash...........................................................................                                  4,000

 c.Cash.....................................................................................               4,000

Gainon Sale of StockInvestments............................                                   1,000 StockInvestments......................................................                                  3,000

 d.Cash.....................................................................................              4,000

StockInvestments......................................................                                  4,000

16-10

 55.     BrowneCorporationsells200sharesofcommonstockbeingheldasaninvestment.The shareswere acquiredsixmonthsagoata costof$50 ashare.Brownesoldthe sharesfor $40a share.Theentrytorecordthesaleis

a.Cash....................................................................................                8,000 Losson Saleof StockInvestments.....................................                            2,000

StockInvestments.....................................................                                 10,000

 b.Cash....................................................................................             10,000

Gainon Sale of StockInvestments............................                                   2,000 StockInvestments.....................................................                                   8,000

 c.Cash....................................................................................                8,000

StockInvestments.....................................................                                   8,000

 d.StockInvestments..............................................................                 8,000 Losson Saleof StockInvestments.....................................                            2,000

Cash...........................................................................                                10,000

   Usethefollowing informationforquestions56–58.

 NagenCompanyhadthesetransactionspertainingto stockinvestments:

 Feb.1         Purchased 2,000sharesofCagneyCompany(10%)for$33,200 cashplusbrokerage feesof$800.

June1         Receivedcashdividends of $2pershareonCagneystock.

Oct.1         Sold800shares of Cagneystockfor $16,000lessbrokeragefeesof$400.

 56.     Theentrytorecordthe purchaseofthe Cagneystockwouldincludea a.debit toStockInvestmentsfor$33,200.

b.creditto Cashfor$33,200.

c.debittoStockInvestmentsfor$34,000. d.debittoInvestmentExpensefor $800.

 57.     Theentrytorecordthereceiptofthedividendson June1wouldincludea a.debit toStockInvestmentsfor$4,000.

b.credittoDividendRevenuefor$4,000. c.debittoDividendRevenuefor$4,000. d.credit to StockInvestmentsfor$4,000.

 58.     Theentrytorecordthe saleof thestockwouldinclude a a.debitto Cashfor $16,000.

b.credittoGainon Saleof StockInvestmentsfor$800. c.debitto StockInvestmentsfor$13,600.

d.credittoGainon Saleof StockInvestmentsfor$2,000.

 59.     MounsCompanyowns40%interestinthestockofDarianCorporation.Duringtheyear, Darianpays$20,000individendstoMouns,andreports$100,000innetincome.Mouns Company’sinvestmentinDarianwillincreaseMouns’net incomeby

a.$20,000. b.$40,000. c.$32,000. d.$8,000.

Investments     16-11

 60.     MounsCompanyowns40%interestinthestockofDarianCorporation.Duringtheyear, Darianpays$25,000individendstoMouns,andreports$100,000innetincome.Mouns Company’sinvestmentinDarianwillincreaseby

a.$25,000. b.$40,000. c.$32,000. d.$15,000.

 61.     OnJanuary1,2008,JonseyCorporationpurchased30%ofthecommonstock outstandingofKarsenCorporationfor$200,000.During2008,KarsenCorporation reportednetincomeof$80,000andpaidcashdividendsof$40,000.Thebalanceofthe StockInvestments—KarsenaccountonthebooksofJonseyCorporationatDecember31, 2008is

a.$200,000. b.$240,000. c.$280,000. d.$212,000.

 62.     DeckerCorporation purchased1,000sharesofKentcommonstockat$70pershareplus $3,000brokeragefeesasashort-terminvestment.Thesharesweresubsequentlysoldat $80pershareless$3,400brokerage fees.Thecostofthesecuritiespurchasedandgain orloss on thesale were

Cost       Gain orLoss a.       $70,000                 $10,000gain b.                   $70,000                   $3,600gain c.                      $73,000                   $7,000gain d.                     $73,000                   $3,600gain

 63.     Inaccountingforstockinvestmentsbetween20%and50%,the                          methodisused. a.consolidatedstatements

b.controllinginterest c.cost

d.equity

 64.     Whenacompanyholdsstockofseveraldifferentcorporations,thegroupofsecuritiesis identifiedas a(n)

a.affiliatedinvestment.b.consolidatedportfolio. c.investmentportfolio.d.controllinginterest.

 65.     JacobsCorporationmakesashort-terminvestmentin100sharesofStarrCompany's commonstock.Thestockispurchasedfor$50ashareplusbrokeragefeesof$300.The entryforthepurchaseis

 a.DebtInvestments.................................................................               5,000 Cash............................................................................                             5,000

 b.StockInvestments................................................................               5,300 Cash............................................................................                             5,300

 c.StockInvestments................................................................               5,000 BrokerageFeeExpense.......................................................            300

Cash............................................................................                                5,300

16-12

  d.StockInvestments...............................................................               5,000

Cash...........................................................................                                  5,000

 66.     DobsonCorporationsells200sharesofcommonstockbeingheldasashort-term investment.Theshareswereacquiredsixmonthsagoatacostof$50ashare.Dobson sold thesharesfor $40ashare.Theentryto recordthesaleis

 a.Cash....................................................................................                8,000 Losson Saleof StockInvestments......................................                           2,000

StockInvestments......................................................                                10,000

 b.Cash....................................................................................             10,000

Gainon Sale of StockInvestments.............................                                  2,000 StockInvestments......................................................                                  8,000

 c.Cash....................................................................................                8,000

StockInvestments......................................................                                  8,000

 d.StockInvestments...............................................................               8,000 Losson Saleof StockInvestments......................................                           2,000

Cash...........................................................................                                10,000

  67.     Foraccountingpurposes,themethodusedtoaccountforlong-terminvestmentsin commonstockisdeterminedby

a.the amountpaidfor thestockbytheinvestor.

b.theextentofaninvestor'sinfluenceontheoperatingandfinancialaffairsofthe investee.

c.whetherthe stockhaspaid dividendsinpast years.

d.whethertheacquisitionof thestockbythe investorwas"friendly"or"hostile."

 68.     Ifaninvestorownslessthan20%ofthecommonstockofanothercorporationasalong-terminvestment,

a.the equitymethodofaccountingforthe investmentshouldbeemployed. b.nodividendscan beexpected.

c.it ispresumedthatthe investorhasrelativelylittleinfluenceontheinvestee. d.it ispresumedthatthe investorhassignificantinfluence ontheinvestee.

 69.     Ifthecostmethodisusedtoaccountforalong-terminvestmentincommonstock, dividends receivedshouldbe

a.creditedtotheStockInvestmentsaccount. b.creditedtotheDividendRevenue account. c.debitedtotheStockInvestmentsaccount.

d.recordedonlywhen20% ormoreofthestockis owned.

 70.     If10%ofthecommonstockofaninvesteecompanyispurchasedasalong-term investment, theappropriatemethodof accountingfortheinvestmentis

a.thecostmethod.b.the equitymethod.

c.thepreparationof consolidatedfinancialstatements.

d.determinedbyagreementwithwhomeverownstheremaining90% ofthestock.

Investments     16-13

 71.     Thecostmethodofaccountingforlong-terminvestmentsinstockshouldbeemployed when the

a.investorownsmorethan50% of the investee'sstock.

b.investorhassignificantinfluenceontheinvesteeandthestockheldbytheinvestor aremarketableequitysecurities.

c.marketvalueof thesharesheldisgreaterthantheirhistoricalcost. d.investor'sinfluenceonthe investeeis insignificant.

 72.     Whenan investorownsbetween20%and 50% ofthecommonstock ofa corporation,itis generallypresumedthatthe investor

a.hasinsignificant influenceontheinvesteeandthatthecost methodshouldbeused to account forthe investment.

b.shouldapplythe costmethodinaccountingforthe investment. c.will prepareconsolidatedfinancialstatements.

d.hassignificantinfluenceontheinvestee and thattheequitymethod should beusedto account forthe investment.

 73.     Undertheequity methodofaccounting forlong-terminvestmentsincommonstock,when a dividendis receivedfromtheinvesteecompany,

a.theDividendRevenueaccount is credited.b.theStockInvestmentsaccountis increased.

c.theStockInvestments accountisdecreased. d.noentryis necessary.

 74.     OnJanuary1,2008,CalisCorporationpurchased25%ofthecommonstockoutstanding ofLaneCorporation for$700,000.During2008,LaneCorporationreportednetincomeof $200,000 andpaidcashdividendsof$100,000.ThebalanceoftheStockInvestments— Lane accountonthebooks of CalisCorporationatDecember31,2008is

a.$700,000. b.$725,000. c.$750,000. d.$675,000.

 75.     Underthe equitymethod,theStockInvestmentsaccountisincreasedwhen the a.investeecompany reportsnetincome.

b.investeecompanypays adividend. c.investeecompanyreportsaloss.d.stockinvestmentissoldat again.

 76.     Theaccount,StockInvestments,is a.asubsidiaryledgeraccount.

b.a long-termliabilityaccount.

c.ageneralledgercontrolaccount.

d.anothernameforDebt Investments.

 77.     Which ofthefollowing wouldnotbeconsideredamotive formakingastockinvestmentin anothercorporation?

a.Appreciationinthemarketvalueofthestock investment b.Useof theinvestmentfor expandingits ownoperations c.Useof the investmenttodiversifyits ownoperations

d.An increaseinthe amountof interestrevenuefromthestockinvestment

16-14

 78.     Revenueisrecognizedwhencashdividendsarereceivedunder a.thecontrollinginterestmethod.

b.thecostmethod.c.the equitymethod.

d.boththecostand equitymethods.

 79.     Whichofthefollowingisthecorrectmatchingconcerninganinvestor'sinfluenceonthe operationsandfinancialaffairsof aninvestee?

 %of InvestorOwnership a.            Lessthan20%

b.         Between20%-50% c.  Morethan50%

d.         Between20%-50%

PresumedInfluence Short-term Significant

Long-term Controlling

  80.     Whichofthefollowingisthecorrectmatchingconcerningtheappropriateaccountingfor long-termstockinvestments?

 %ofInvestorOwnership a. Lessthan20%

b.         Between20%–50% c. Morethan50%

d.         Between20%–50%

AccountingGuidelinesCostmethod

Costmethod

Costor equitymethod Consolidatedfinancialstatements

  81.    If thecost method is usedtoaccountfor along-terminvestmentincommonstock, a.it ispresumedthatthe investorhassignificantinfluence ontheinvestee.

b.theearningofnetincomebytheinvesteeisconsideredaproperbasis forrecognition ofincomebythe investor.

c.netincomeoftheinvestee isnotconsideredearnedby theinvestoruntil dividendsare declared bytheinvestee.

d.theInvestmentaccountmaybe,attimes,greaterthantheacquisitioncost.

 82.     Ifa companyacquiresa40%commonstockinterest in anothercompany, a.theequitymethodisusuallyapplicable.

b.all influenceisclassified ascontrolling. c.thecostmethodisusuallyapplicable.

d.theabilitytoexertsignificantinfluenceovertheactivitiesoftheinvesteedoesnot exist.

 83.     Ifa commonstockinvestmentissoldat again,thegain a.isreportedasoperatingrevenue.

b.isreportedunderaspecialsection,"Discontinuedinvestments,"ontheincome statement.

c.isreportedinthe Other RevenueandGainsectionof theincomestatement. d.contributestogrossprofitontheincomestatement.

 84.     If the equitymethodisbeingused,cashdividendsreceived a.arecreditedtoDividendRevenue.

b.requirenoentrybecauseinvesteenetincomehasalreadybeenrecordedatthe properproportionontheinvestor'sbooks.

c.arecreditedtotheStockInvestmentsaccount.

d.are creditedtotheRevenuefromInvestmentinStockaccount.

Investments     16-15

 85.     If the equitymethodisbeingused,the RevenuefromInvestmentinStockaccountis a.justanothernamefora DividendRevenue account.

b.creditedwhendividends aredeclaredbytheinvestee. c.creditedwhennetincomeisreportedbytheinvestee. d.debitedwhendividendsaredeclaredbytheinvestee.

 86.     Underthe equitymethod,theStockInvestmentsaccountis creditedwhenthe a.investeereportsnetincome.

b.investeereportsanetloss.

c.investmentisoriginallyacquired.

d.investeereportsnetincomeandwhenthe investmentisoriginallyacquired.

 87.     Consolidatedfinancialstatementsarepreparedwhenacompany owns                               ofthe commonstockofanothercompany.

a.lessthan20%

b.between20%and 50% c.lessthan50%

d.morethan50%

 88.     Consolidatedfinancialstatements presentallof thefollowingexceptthe a.individualassetsandliabilities of theparentcompany

b.individualassetsandliabilitiesof thesubsidiary. c.totalrevenuesandexpensesof thesubsidiary.

d.Allof theseare presentedinconsolidatedfinancialstatements.

 89.     Thecompanywhosestockisownedbytheparentcompanyiscalledthe a.controlledcompany.

b.subsidiarycompany. c.investeecompany.d.siblingcompany.

 90.     Acompanythatownsmorethan50%ofthecommonstockofanothercompanyisknown as the

a.chargecompany.

b.subsidiarycompany. c.parentcompany.

d.managementcompany.

 91.     Ifonecompanyownsmorethan50%ofthecommon stock of anothercompany, a.thecostmethodshouldbeusedtoaccountforthe investment.

b.a partnershipexists.

c.a parent-subsidiaryrelationshipexists.

d.thecompanywhosestock isownedmustbeliquidated.

 92.     Ifaparentcompanyhastwowhollyownedsubsidiaries,howmanylegalandeconomic entities aretherefromtheviewpointof theshareholdersof theparentcompany?

 Legal         Economic a.      3                  3

b.      1                   2 c.  3          1 d.      2                   1

16-16

 93.     Whenacompanyownsmorethan50%ofthecommonstockof anothercompany, a.affiliatedfinancial statementsare prepared.

b.consolidatedfinancialstatements areprepared. c.controllingfinancialstatementsareprepared.d.significantfinancialstatementsareprepared.

 94.     Changesfromcostarereportedaspartof netincomefor a.available-for-salesecurities.

b.held-to-maturitysecurities. c.debtsecurities.

d.tradingsecurities.

 95.     Short-terminvestmentsare listedonthebalancesheetimmediatelybelow a.cash.

b.inventory.

c.accountsreceivable. d.prepaidexpenses.

 96.     Short-termstockinvestmentsshouldbevaluedon thebalancesheetat a.thelower of cost orfair value.

b.thehigherofcostor fairvalue. c.cost.

d.fairvalue.

 97.     Inrecognizingadeclineinthefairvalueofshort-termstockinvestments,anunrealized loss accountis debitedbecause

a.managementintendstorealize this loss inthenearfuture. b.thesecuritieshavenot beensold.

c.thestockmarket is volatile.

d.managementcannotdeterminetheexactamountofthe lossinvalue.

 98.     TheMarketAdjustmentaccount

a.issetupforeachsecurityinthecompany'sportfolio.

b.relatestotheentireportfolioofsecuritiesheldbythecompany. c.is closedatthe endof each accountingperiod.

d.appearsontheincomestatementasOtherExpenses andLosses.

 99.     Thecontra-account,MarketAdjustment,isalso calleda(n) a.offsetaccount.

b.adjustmentaccount. c.valuationaccount.d.oppositeaccount.

 100.     Reportinginvestmentsatfairvalueis a.applicableto stocksecuritiesonly. b.applicableto debtsecuritiesonly.

c.applicableto bothdebtandstocksecurities.

d.aconservativeapproachbecauseonlylossesarerecognized.

Investments     16-17

 Usethefollowing informationforquestions101–102.

 GrierCorporation'stradingportfolioattheendof theyearis asfollows:

        Security        

CommonStockA CommonStockB

Cost        

$10,000

   9,000$19,000

MarketValue $12,000

   5,000$17,000

  101.     At theendoftheyear,GrierCorporationshould

a.set upa MarketAdjustmentaccountforStockB.

b.set upa MarketAdjustmentaccountforthe portfolio.

c.recognizeanUnrealizedGainor Loss—Incomefor $4,000.

d.reportalossontheincome statementfor $4,000under"OtherExpensesandLosses."

 102.     GriersubsequentlysellsStockBfor$12,000.Whatentryismadetorecordthesale?

 a.Cash.....................................................................................             12,000

StockInvestments.......................................................                              12,000

 b.Cash.....................................................................................            12,000

MarketAdjustment.......................................................                                3,000 StockInvestments.......................................................                                 9,000

 c.Cash.....................................................................................             12,000

StockInvestments.......................................................                                 9,000 Gainon Sale of StockInvestments.............................                                                       3,000

 d.Cash.....................................................................................            12,000

StockInvestments.......................................................                                 5,000 Gainon Sale of StockInvestments.............................                                                       7,000

 103.     Whichofthefollowingwouldnotbereportedunder"OtherRevenuesandGains"onthe income statement?

a.Unrealizedgainonavailable-for-salesecurities b.Dividendrevenue

c.Interestrevenue

d.Gainonsaleof short-termdebtinvestments

 104.     ThebalanceintheUnrealizedLoss—Equityaccountwill a.appearonthebalancesheetasacontraasset.

b.appearontheincomestatementunderOtherExpensesandLosses. c.appearasadeductioninthestockholders'equitysection.

d.notbeshownonthefinancialstatementsuntilthesecuritiesaresold.

 105.     Ifthecostofanavailable-for-sale securityexceedsitsfairvalueby$40,000,theentryto recognizethe loss

a.isnotrequiredsincethesharepriceswill likelyreboundinthe longrun. b.will showadebitto an expenseaccount.

c.willshowacredittoacontra-assetaccountthatappearsinthestockholders'equity section of thebalancesheet.

d.willshowadebittoanunrealizedlossaccountthatisdeductedinthestockholders' equitysectionof thebalancesheet.

16-18

 106.     Thebalancesheetpresentationofanunrealizedlossonanavailable-for-salesecurityis similar to thestatementpresentationof

a.treasurystock.

b.discountonbondspayable.

c.allowancefor doubtfulaccounts. d.prepaidexpenses.

 Usethefollowing informationforquestions107–108.

 Attheendofitsfirstyear,thetradingsecuritiesportfolioconsistedofthefollowingcommon stocks.

Cost               Market AbleCorporation         $46,400        $50,000 BakerInc.                       60,000            53,800 ColeCorporation          80,00076,000

$186,400         $179,800

 107.     Theunrealizedlosstoberecognizedunderthefair valuemethodis a.$6,200.

b.$10,200. c.$6,600. d.$4,000.

 108.     Inthefollowingyear,theBakercommonstockissoldforcashproceedsof$58,000.The gain orlosstoberecognizedonthesaleisa

a.gainof$4,200. b.lossof$2,000. c.gainof$2,200. d.lossof $400.

 109.     Attheendofthefirstyearofoperations, thetotalcostofthetradingsecuritiesportfoliois $240,000.Totalfair valueis $250,000.Thefinancialstatementsshouldshow

a.anadditiontoanassetof$10,000andarealizedgain of $10,000.

b.anadditiontoanassetof$10,000andanunrealizedgainof$10,000inthe stockholders’ equitysection.

c.anadditiontoanassetof$10,000in thecurrentassetssection andanunrealizedgain of$10,000in―Otherrevenuesandgains.‖

d.anaddition toanassetof$10,000 inthecurrentassetssectionandarealizedgainof $10,000in―Otherrevenuesandgains.‖

 110.     NoellCorp.hascommonstockof$5,000,000,retainedearningsof$3,000,000,unrealized gainsontradingsecuritiesof$100,000andunrealizedlossesonavailable-for-sale securitiesof $200,000.Whatisthetotalamountofitsstockholders’equity?

a.$7,800,000 b.$8,000,000 c.$7,900,000 d.$8,100,000

 111.     Available-for-salesecuritiesareclassifiedas a.short-terminvestmentsonly.

b.long-terminvestmentsonly.

c.eithershort-termor long-terminvestments. d.currentassetsonly.

Investments     16-19

 112.     Whichoneof thefollowing wouldnot beclassifiedasashort-terminvestment? a.Marketablestocksecurities

b.Equitymethod investments c.Marketabledebtsecurities d.Short-termpaper

 113.     Short-terminvestmentsaresecuritiesthatarereadilymarketableandintendedtobe convertedintocashwithinthenext

a.year.

b.twoyears.

c.yearoroperatingcycle,whicheveris shorter. d.yearor operatingcycle,whicheveris longer.

 114.     Whichofthefollowingwouldnot beclassifiedasa short-terminvestment? a.Short-termcommercialpaper

b.Idlecashinabankcheckingaccount c.Marketablestocksecurities

d.Marketabledebtsecurities

 Additional MultipleChoiceQuestions

 115.     Whichofthefollowingreasonsbestexplainswhyacompanythatexperiencesseasonal fluctuationsinsalesmaypurchaseinvestments indebtorstocksecurities?

a.Thecompanymayhaveexcesscash.

b.Thecompanymaygenerateasignificantportionofitsearningsfrominvestment income.

c.Thecompanymayinvestforthestrategicreasonofestablishingapresenceina related industry.

d.Thecompanymayinvestforspeculativereasonstoincreasethevalueinpension funds.

 116.Whenbondsaresold,thegain or lossonsaleis thedifferencebetweenthe a.salespriceandthecost ofthebonds.

b.netproceedsandthecostof thebonds.

c.salespriceandthemarketvalueof thebonds.d.netproceedsandthemarketvalueof thebonds.

 117.Whichofthefollowingisamajordifferencewhenaccountingforlong-termdebt investmentsversusshort-termdebtinvestments?

a.Whensellinglong-terminvestments,nogain or lossisrecognized.

b.Attheendof the year, anyunrealizedgainorlosson long-termdebt investments must be recognizedinthe stockholders'equitysectionof thebalancesheet.

c.Interestrevenueis notrecognizedfor long-terminvestments.

d.Forshort-terminvestments,bondpremiumordiscountisnotamortizedtointerest revenue.

 118.     Underthe equitymethod,theinvestorrecordsdividendsreceivedbycrediting a.DividendRevenue.

b.InvestmentIncome.

c.RevenuefromInvestment. d.StockInvestments.

16-20

 119.     Acompanythatacquireslessthan20%ownershipinterestinanothercompanyshould account forthestockinvestmentinthatcompanyusing

a.thecostmethod.b.the equitymethod.

c.thesignificantmethod.

d.consolidatedfinancialstatements.

 120.     Theequitymethodofaccountingforaninvestmentinthecommonstockofanother companyshouldbeusedbythe investorwhentheinvestment

a.iscomposedof commonstockanditistheinvestor'sintenttovotethecommonstock. b.ensuresasourceofsupplyof rawmaterialsfortheinvestor.

c.enablestheinvestortoexercisesignificantinfluenceovertheinvestee. d.isobtainedbyanexchangeofstockforstock.

 121.     OnJanuary2,MatthewsCorporationacquired20%oftheoutstandingcommonstockof DennehyCompanyfor$450,000.FortheyearendedDecember31,Dennehyreported netincomeof$90,000andpaidcashdividendsof$30,000onitscommonstock.At December31,thecarryingvalueofMatthews'investmentinDennehyundertheequity method is

a.$444,000. b.$450,000. c.$456,000. d.$462,000.

 122.     Anunrealizedlossonavailable-for-salesecuritiesis

a.reportedunderOtherExpensesandLossesinthe incomestatement. b.closed-outat theendoftheaccountingperiod.

c.reportedasaseparatecomponentof stockholders'equity. d.deductedfromthecostoftheinvestment.

 123.     Securitiesboughtandheldprimarilyforsaleintheneartermtogenerateincomeonshort-termpricedifferencesare

a.tradingsecurities.

b.available-for-salesecurities. c.never-sellsecurities.

d.held-to-maturitysecurities.

 124.     Short-terminvestments are

a.(1) readilymarketableand(2) intendedto beconvertedinto cashafterthecurrentyear oroperatingcycle,whicheveris shorter.

b.(1)readilymarketableand(2)intendedtobeconvertedintocashwithinthecurrent yearoroperatingcycle,whicheverislonger.

c.(1) readilymarketableand(2) intendedto beconverted into cashafterthecurrentyear oroperatingcycle,whicheveris longer.

d.(1)readilymarketableand(2)intendedtobeconvertedintocashwithinthecurrent yearoroperatingcycle,whicheverisshorter.

Investments     16-21

 125.     Short-terminvestmentsare securitiesheldbyacompanythat are a.readilymarketable.

b.intendedtobeconvertedintocashwithinthenextyear.

c.readilymarketableandintendedtobeconvertedintocashwithinthenextyearor operatingcycle,whicheveris longer.

d.readilymarketableandintendedtobehelduntilmaturity.

   BRIEFEXERCISES

 BE126

 OnJanuary14,BlackwellCorporationpurchased20,11%,$1,000GoodingCompanybondsfor $20,000,plusbrokeragefeesof$400.OnNovember30,thecompanysold10oftheGooding Companybondsfor$11,000,less$300brokeragefees.Preparejournalentriesforthepurchase and sale oftheGoodingCompanybonds.

   BE127

 OnJanuary2,WestiesCompanypurchased30,10%,$1,000ArkansasCompanybondsfor $31,000cash,plusbrokeragefeesof$1,000.InterestispayablesemiannuallyonJuly1and January1.OnJuly1,thecompanyreceivedasemiannualinterestpaymentontheArkansas Companybonds.Journalizetheentriestorecord thepurchaseofthebonds andthereceiptofthe interest payment.

    BE128

 OnApril25,BraxtonCompanybuys4,200sharesofComputech commonstock for$82,000,plus brokeragefeesof$2,000.OnOctober31,Braxtonsells600sharesofComputechstockfor $15,500,lessbrokeragefeesof$500.Preparejournalentriesforthepurchaseandsaleofthe Computechcommonstock.

   BE129

 OnJanuary1,HillardCorporationpurchaseda40%equityinLewisCompanyfor$360,000.At December31,Lewisdeclaredandpaida$40,000cashdividendandreportednetincomeof $98,000.Preparethenecessaryjournal entriesfor HillardCorporation.

   BE130

 SteinCompanyhadthefollowingtransactionspertaining toitsshort-termstock investments.

 Jan.       1      Purchased600sharesofRiceCompany stockfor$6,700cashplusbrokeragefees of$350.

 June      1      Receivedcashdividendsof $0.50per shareontheRiceCompanystock.

 Sept.15         Sold300shares of theRiceCompanystockfor$3,600lessbrokeragefeesof$200.

 InstructionsJournalizethetransactions.

    BE131

 OnJanuary1,2008,OwenCompanypurchased5,000sharesofJenCompanystockfor $300,000.Owen’sinvestmentrepresents30percentofthetotaloutstandingsharesofJen. During2008,Jenpaidtotaldividendsof$100,000andreportednetincomeof$250,000.What revenuedoesOwen reportrelated tothisinvestmentandwhatistheamount tobereported asan investmentinJenstock at December31?

   BE132

 AtJanuary1,2008,thetradingsecuritiesportfolioheldbytheDarinCorporationconsistedofthe followinginvestments:

 1.2,000shares of Stitchcommonstockpurchasedfor $42pershare. 2.1,500shares of Marvelcommonstockpurchasedfor$50pershare.

 AtDecember31,2008,thefair valuesper sharewereStitch$36andMarvel$54.

   Instructions

(a)Preparea scheduleshowing thecostandfairvalueof theportfolioatDecember 31,2008.

 (b)Preparetheadjustingentrytoreporttheportfolioatfair valueat December31,2008.

    BE133

 AtDecember31,2008,thetradingsecuritiesforCarterCompanyareasfollows:

 Security XY

Cost

$17,000

34,000$51,000

Fair Value $20,000

33,000$53,000

  Preparetheadjustingentry at December31,2008,toreportthesecuritiesatfair value.

   BE134

 AtJanuary1,2008,GulfportCorporationheldone available-for-salesecurity:1,500sharesof Netblaster commonstockpurchasedfor$40pershare.AtDecember31,2008,themarketvalue persharefor Netblasterwas$44.Preparetheadjustingentrytoreporttheportfolioatfairvalueat December 31, 2008.

Investments     16-25

  BE135

 TerraFirmaCompanyhas thefollowingdataat December31, 2008for its securities:

 Securities Available-for-sale Trading

Cost

$35,000 45,000

Fair Value $38,000

40,000

     EXERCISES

 Ex.136

 MilnerCorporationhadthefollowingtransactionspertainingto debtinvestments.

 Jan.1       Purchased80,8%,$1,000VanoyCompanybondsfor$80,000,plusbrokeragefeesof $800.

 July1       Sold20 VanoyCompanybondsfor $24,000,less$400brokeragefees.

 Instructions

Preparejournalentriesfor thepurchaseandsaleof theVanoyCompanybonds.

    Ex.137

 Glaser Companyhadthe followingtransactions pertaining todebtsecuritiesheldasashort-term investment.

 Jan.1       Purchased40,8%,$1,000CotterCompanybondsfor$40,000cashplusbrokerage feesof$800.InterestispayablesemiannuallyonJuly1 andJanuary1.

 July1      Receivedsemiannualintereston CotterCompanybonds.

 Oct.1      Sold30CotterCompanybondsfor$32,000plusaccruedinterestless$500brokerage fees.

 Instructions

 (a)Journalizethetransactions.

 (b)PreparetheadjustingentryfortheaccrualofinterestonDecember31.

    Ex.138

 Thefollowingtransactionswere made byWaite Company.Assumeall investmentsare short-term and arereadilymarketable.

 June    2 July      1 30

Sept.15 Dec.31

31

Purchased300sharesofBeatyCorporationcommonstockfor$45 pershare. Purchased200MengCorporationbondsfor$220,000.

Receivedacashdividendof $2persharefromBeatyCorporation. Sold90shares of BeatyCorporationstockfor$50pershare.

Receivedsemiannualinterestcheckfor$11,000fromMengCorporation.

 Receivedacashdividendof $2persharefromBeatyCorporation.

 InstructionsJournalizethetransactions.

Investments     16-27

  Ex.139

 OnApril1,SmithCompanybuys3,000sharesofThomascommonstockfor$60,000,plus brokeragefeesof$900.OnOctober1,Smithsells1,000sharesofThomasstockfor$23,000, less brokeragefeesof$500.

 Instructions

Preparejournalentriesfor thepurchaseandsaleof theThomas commonstock.

   Ex.140

 StoneCompanyhadthefollowingtransactionspertainingtoshort-terminvestmentsinequity securities.

 Jan.       1

  June      1 Sept.15

Dec.      1

Purchased1,000sharesofRenfroCompanystockfor$9,450cashplusbrokerage feesof $300.

 Receivedcashdividendsof $.50pershareon RenfroCompanystock.

 Sold400 sharesof RenfroCompanystockfor $3,800 lessbrokeragefeesof$100.

 Receivedcashdividendsof $.50pershareon RenfroCompanystock.

 Instructions

(a)Journalizethetransactions.

(b)Indicatetheincomestatementeffectsof thetransactions.

   Ex.141

 StineCorporation'sbalancesheetat December31, 2007,showed thefollowing: Short-term investments,atfair value                                                          $46,500

 StineCorporation'stradingportfolioofstockinvestmentsconsistedofthefollowingatDecember 31,2007:

             Stock                

DooleyCommonStock AdlerPreferredStock GriggsCommonStock

Numberof Shares 200

400 300

Cost

$30,000 6,000

           9,000$45,000

Investments     16-29

 Ex.141         (cont.)

 During2008,thefollowingtransactionstookplace:

 Feb.      5      Sold50shares of Dooleycommonstockfor$8,000.Mar.30             Purchased25sharesofGriggscommonstockfor$950.

Sept.     9      Purchased50sharesofGriggscommonstockfor$2,000.

 Atyearend onDecember31,2008,themarketvaluesper share were:

  DooleyCommonStock AdlerPreferredStock GriggsCommonStock

MarketValuePerShare $158.00

$14.00 $25.00

  Instructions

(a)Preparethejournalentriestorecordthe2008stocktransactions.

(b)OnDecember31,2008,prepareanyadjustingentrythatmightbenecessaryrelativetothe tradingportfolio.

(c)ShowhowthestockinvestmentswillappearonStineCorporation'sbalancesheetat December31, 2008.

    Ex.142

 OnJanuary5,2008,StoreyCompanypurchasedthefollowingstocksecuritiesasalong-term investment:

 300sharesMarksCorporationcommonstockfor$4,200. 500sharesWoodCorporationcommonstockfor$10,000. 600sharesLogenCorporationcommonstockfor$19,800.

 AssumethatStoreyCompanycannotexercisesignificantinfluenceovertheactivitiesofthe investee companies andthatthe costmethodisusedtoaccountforthe investments.

 OnJune30, 2008,StoreyCompany receivedthefollowingcashdividends:

 MarksCorporation........................................ WoodCorporation........................................ LogenCorporation........................................

$2.00pershare $1.00pershare $1.50pershare

  OnNovember15,2008,StoreyCompanysold200sharesofLogenCorporationcommonstock for $7,500.

 OnDecember31,2008,thefair valueof thesecuritiesheldbyStoreyCompanyisasfollows:

  MarksCorporationcommonstock WoodCorporationcommonstock LogenCorporationcommonstock

PerShare $10

16 32

  Instructions

PreparetheappropriatejournalentriesthatStoreyCompanyshouldmakeonthefollowingdates:

 January5,2008 June30,2008 November15,2008 December31, 2008

   Ex.143

 SeelyCompanypurchased42,000sharesofcommonstockofOttoCorporationasalong-term investmentfor$1,000,000.Duringtheyear,OttoCorporationreportednetincomeof$300,000 and paid dividendsof$100,000.

 Instructions

(a)     Assumingthatthe42,000sharesrepresenta15% interestinOttoCorporation: 1.Preparethejournalentrytorecordthe investmentinOtto stock.

2.Prepareanyentriesthat SeelyCompanyshouldmake inaccountingforitsinvestmentin Ottostockduring theyear.

3.What is thebalance of theStockInvestmentsaccounton SeelyCompany'sbooks at the end oftheyear?

 (b)    Repeatrequirement(a)aboveexceptassumethatthe42,000sharesrepresenta25% interestinOtto Corporation.

    Ex.144

 OnJanuary1,NeelyCorporationpurchaseda30%equityinPooleCompanyfor$120,000.At December31,Pooledeclaredandpaida$40,000cashdividendandreportednetincomeof $100,000.

 Instructions

 PreparethenecessaryjournalentriesforNeelyCorporation.

   Ex.145

 Informationpertainingto long-termstockinvestments in2008byTateCorporationfollows:

 Acquired10%ofthe250,000sharesofcommonstockofFriendCompanyatatotalcostof$8 pershareonJanuary1,2008.OnJuly1,FriendCompanydeclaredandpaidacashdividendof $2pershare.OnDecember31,Friend'sreportednet incomewas$654,000forthe year.

Investments     16-33

 Ex.145         (cont.)

 ObtainedsignificantinfluenceoverUnruhCompanybybuying25%ofUnruh's100,000 outstandingsharesofcommonstockatatotalcostof$22pershareonJanuary1,2008.On June15,UnruhCompanydeclaredandpaidacashdividendof$1.50pershare.OnDecember 31,Unruh'sreportednetincomewas$280,000.

 Instructions

Prepareallnecessaryjournalentriesfor2008forTateCorporation.

     Ex.146

 AtDecember31,2008,thetradingsecuritiesforCarterCompanyareasfollows:

 Security AB

Cost

$25,000

46,000$71,000

Fair Value $28,000

40,000$68,000

 Instructions

 Preparetheadjustingentry at December31,2008,toreportthesecuritiesatfair value.

   Ex.147

 RisonCorporationhasthefollowingtradingportfolioofstockinvestmentsasofDecember31, 2008.

 Security A

B C

   Cost

$19,000 22,000

34,000$75,000

Fair Value $16,000

26,000

31,000$73,000

  OnJanuary22, 2009,RisonCorporationsoldsecurityCfor $30,000.

 Instructions

(a)     PreparetheadjustingentryforRisonCorporationonDecember31,2008,toreportthe portfolio at fairvalue.

 (b)    Indicatethebalancesheetandincomestatementpresentationofthefairvaluedatafor RisonCorporationat December31,2008.

 (c)     Preparethejournalentryforthe2009sale.

   Ex.148

 ThefollowinginformationisavailableforClooneyCorporation'savailable-for-salesecuritiesat December31, 2008.

 Security XY

Cost

$35,000

22,000$57,000

Fair Value $33,000

28,000$61,000

  Instructions

Preparetheadjustingentry torecordthesecuritiesatfair valueat December31,2008.

Investments     16-35

  Ex.149

 AtJanuary1,2008,theavailable-for-salesecuritiesportfolioheldbyHoweCorporationconsisted of thefollowinginvestments:

 1.2,500shares of Meller commonstockpurchasedfor $42pershare. 2.1,500shares of Kanecommonstockpurchasedfor $60pershare.

 AtDecember31,2008,themarket valuespersharewere Meller $36and Kane$66.

 Instructions

 (a)Preparea scheduleshowing thecostandfairvalueof theportfolioatDecember 31,2008.

 (b)Preparetheadjustingentrytoreporttheportfolioatfair valueat December31,2008.

    Ex.150

 WeaverCompany hasthefollowingdataat December31,2008for itssecurities.

 SecuritiesTrading

Available-for-sale

Cost

$90,000 75,000

Fair Value $93,000

71,000

 Instructions

(a)     Preparetheadjustingentriestoreportthesecuritiesatfairvalue.

(b)     Indicatethestatementpresentationoftherelatedunrealizedgain(loss)accountsforeach class ofsecurities.

   COMPLETIONSTATEMENTS

  151.Debtinvestmentsareinvestmentsingovernmentand                                        bonds.

 152.Forlong-termdebtinvestments,anybondpremiumor                                            isamortizedto

                               overtheremainingtermof thebonds.

 153.Whenaninvestorownsbetween 20%and50%ofthecommonstockofacorporation,itis generallypresumedthattheinvestorhas                                         influenceovertheinvestee andtherefore,theappropriatemethodofaccountingforthistypeofinvestmentisthe

                               method.

 154.Underthecostmethod,dividendsreceivedfromaninvesteecompany arecreditedtothe

                                                                 account,whereasundertheequitymethod,dividendsreceivedfrom an investeecompanyarecreditedtothe                                            account.

 155.Atthebeginningoftheyear,GrantCorporationacquired15%ofDownsCompany commonstockfor$400,000.DownsCompanyreportednetincomefortheyearof $75,000andpaid$25,000cashdividendsduringtheyear.ThebalanceoftheStock Investments accountonthebooksofGrantCorporationattheendoftheyearshouldbe$           .

 156.Acompanythatownsmorethan50%ofthecommonstockofanothercompanyisknown asthe          companyand                                         financialstatementsareusually prepared.

 157.                                   securitiesareboughtandheldprimarilyfor saleinthenearfuture.

 158.MarketAdjustmentisavaluation                                        accountwhichis                                    

 to(from)thecostof the investments.

 159.At theend of anaccountingperiod,if thefairvalueof thetradingportfolioislessthanits cost, thenthecompanyshouldrecognize an                                             whichis reported onthe

                                  .

 160.AnunrealizedlossontradingsecuritiesisreportedunderOther                                                          

 ontheincomestatement.

 161.Anunrealizedgainorlossonavailable-for-salesecuritiesisreportedasaseparate componentof        .

 162.Short-terminvestmentsaresecuritiesthatare                                        and                                to be convertedintocash withinthenext year.

   MATCHING

  163.     Matchthe itemsbelowbyenteringtheappropriatecodeletter inthespaceprovided.

 A.Available-for-salesecurities B.Subsidiarycompany

C.Equitymethod

D.UnrealizedGainor Loss—Equity E.Fairvalue

F.Consolidatedfinancialstatements G.Controllinginterest

H.MarketAdjustment I.Parentcompany

J.Long-terminvestments

             1.     Valuationallowanceaccount.

           2.     Amountforwhicha securitycouldbesold.

           3.     Ownershipof morethan50% of another company'scommonstock.

           4.     Securitiesthatmaybesold inthefuture.

           5.     Investmentsthatarenotreadilymarketableandnotintendedtobeconvertedinto cash withinthenextyear.

           6.     Financialstatementsthatpresentthetotalassetsandliabilitiescontrolledbythe parent and thetotalrevenuesandexpensesof the subsidiarycompanies.

           7.     TheStockInvestmentsaccountisadjustedfornet incomeanddividendsreceived.

           8.     A companythatownsmorethan50%of thecommon stock of anotherentity.

           9.     Entitywhosestockisowned bytheparentcompany.

 10.     Anaccountthatisreportedinthe stockholders'equity section.

     SHORT-ANSWERESSAYQUESTIONS

S-AE164

TheMarketAdjustmentaccountisabalancesheetaccount.Identifytheassetaccountitis relatedto.Explainhowthisaccountisincreasedanddescribetheprocedurefollowedwhenits related assetaccountisdisposedof.

    S-AE165

 Aconsolidatedbalancesheetreportsthefinancialpositionoftwoormorelegalentitiesjustasif theywereonereportingunit.Explainwhyalltheindividualitemsappearingontheseparate balancesheetsofeachoftheaffiliatedcompaniescannotbeaddedtogethertoarriveata consolidatedtotalfor each item.

    S-AE166

 Whenayear-endadjustmentismadetoreducethetradingsecuritiesportfoliotomarket,what effect,ifany, willthe adjustment haveonthebalancesheetandthe incomestatement?

    S-AE167(Ethics)

 GreyhoundStables,Inc.operatesseveraldogracingtracksthroughouttheUnitedStates.Since mostfacilitiesareoutdoortracksonly,mostofthecashreceiptsforGreyhoundarereceivedfrom AprilthroughOctober.Thesefundsareusuallyinvestedinshort-term,veryliquidinvestments, suchasstocksandbonds.Amongthestockspurchasedlastyear,wasServitronics,acompany specializinginautomaticvendingequipment.

Investments     16-39

 S-AE167(cont.)

 Thecompany decidednottosellitsServitronicsstockattheendoflastyear,andhaspurchased moreofthestockthisyear.Thecompanyintendstocontinuetopurchasestockuntilitholds enoughtomakeatakeoverbidforthecompany.Theaccountantshavebeeninstructedto continuetoclassifytheinvestmentasshort-termuntilthetakeoverisaccomplished,sothatless attention willbedirectedto it. (Presently,Greyhoundhasnolong-terminvestmentinstock at all.)

 Required:

1.IsitethicalforGreyhoundtoattempttotakeoveranothercompany?Explain.

 2.IsitethicalforGreyhoundtoleaveitsinvestmentintheshort-terminvestmentcategory? Explain.

    S-AE168(Communication)

 AnnHarmanisthedaughterofFredHarman,thefounderandpresidentofBigSkyEnterprises. Shehasbeenworkinginvariousdepartmentsduringschoolvacationsthroughouthighschool. Sheburstintotheaccountingdepartmentexcitedlyonemorning.Shesaidthatthestockpriceof severalofthefirm'savailable-for-salesecuritiesareup,andthatherfathersaidthatthecompany hadmade over$10,000becauseofthisjumpinstockprices.Sheasks toseehow theincreaseis recorded.It is a verybusytimein theaccountingdepartment,andsoherquestionisdeferred.

 Required:

 Prepareabriefnoteto answerAnn'squestion.

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ACC 206 Week 8 Quiz – Strayer

ACC 206 Week 8 Quiz – Strayer

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http://budapp.net/ACC-206-Accounting-Principles-II-Week-8-Quiz-Strayer-266.htm

Quiz 6 Chapter16

INVESTMENTS

CHAPTERSTUDYOBJECTIVES

1.Discusswhycorporationsinvestindebtandstocksecurities.

2.Explaintheaccountingfordebtinvestments.

3.Explaintheaccountingforstockinvestments.

4.Describetheuseofconsolidatedfinancialstatements.

5.Indicatehowdebtandstockinvestmentsarereportedinfinancialstatements.

6.Distinguishbetweenshort-termandlong-terminvestments.

TRUE-FALSESTATEMENTS

1. Corporationspurchaseinvestmentsindebtorstocksecuritiesgenerallyforoneoftwo reasons.

2. Areasonsomecompaniespurchaseinvestmentsisbecausetheygenerateasignificant portion of theirearningsfrom investmentincome.

3. Theaccountingforshort-termdebtinvestmentsandforlong-termdebtinvestmentsis similar.

4. Forshort-termdebtinvestments,anybondpremiumordiscountisamortizedtointerest revenue over theremainingtermofthebonds.

5. Debtinvestmentsareinvestmentsingovernmentandcorporationbonds.

6. Inaccordancewiththecostprinciple,brokeragefeesshouldbeaddedtothecostofan investment.

7. Inaccordancewiththecostprinciple,thecostofdebtinvestmentsincludesbrokerage feesandaccruedinterest.

8. Inaccountingforstockinvestmentsof lessthan20%,the equity methodis used.

9. Dividendsreceivedon stock investmentsoflessthan 20%shouldbe creditedtothe Stock Investmentsaccount.

10. Ifaninvestor owns between 20%and50%ofaninvestee'scommonstock,itispresumed that the investorhassignificantinfluenceontheinvestee.

11. The StockInvestmentsaccountis debitedatacquisitionunderboththe equitymethodand cost methodof accountingfor investmentsincommonstock.

12. Undertheequity method, the investmentin commonstockis initiallyrecordedatcost, and the Stock Investments accountisadjustedannually.

13. Undertheequity method, thereceiptofdividendsfrom theinvesteecompanyresultsin an increase intheStockInvestmentsaccount.

14. Consolidatedfinancialstatementsareappropriatewhenaninvestorcontrolsaninvestee byownershipof morethan50% ofthe investee'scommonstock.

15. Consolidatedfinancial statementsare preparedinplace ofthe financialstatementsforthe parent andsubsidiarycompanies.

16. Consolidatedfinancialstatementsshouldbepreparedonlywhenasubsidiarycompany has a controllinginterestintheparentcompany.

17. Thevaluationofavailable-for-salesecuritiesissimilartotheproceduresfollowedfor tradingsecurities,exceptthatchangesinfairvaluearenotrecognizedincurrentincome. Investments 16-5

18. Anunrealizedgainorlossontradingsecuritiesisreportedasaseparatecomponentof stockholders' equity.

19. Foravailable-for-salesecurities,theunrealizedgainorlossaccountiscarriedforwardto future periods.

20. Adeclineinthefairvalueofatradingsecurityisrecordedbydebitinganunrealizedloss accountandcreditingtheMarketAdjustmentaccount.

21. Ifthefairvalueofanavailable-for-salesecurityexceedsitscost,thesecurityshouldbe writtenup tofairvalueandarealizedgainshouldberecognized.

22. TheMarketAdjustmentaccountcanonlyhavea creditbalanceora zero balance.

23. Tobeclassifiedasashort-terminvestment,theinvestmentmustbereadilymarketable and intendedtobeconvertedinto cashwithinthenextyearor operatingcycle.

24. Aninvestmentisreadilymarketableifit ismanagement'sintenttoselltheinvestment.

25. StockstradedontheNewYork StockExchangeare consideredreadilymarketable.

Additional True-FalseQuestions

26. Oneofthereasonsacorporationmaypurchaseinvestmentsisthat it hasexcesscash.

27. Whenrecordingbondinterest,InterestReceivableisreportedasafixedassetinthe balance sheet.

28. Underthecost method,the investmentisrecordedatcost andrevenueis recognizedonly when cashdividendsarereceived.

29. Consolidatedfinancialstatementspresentacondensedversionofthefinancial statements so investorswillnot experienceinformationoverload.

30. Available-for-salesecuritiesaresecuritiesboughtandheldprimarilyforsaleinthenear term togenerateincomeonshort-termpricedifferences.

31. "Intenttoconvert"doesnotincludeaninvestmentusedasaresourcethatwillbeused whenever theneedfor casharises.

MULTIPLECHOICEQUESTIONS

32. Corporationsinvestexcesscashforshortperiodsof timeineachof thefollowingexcept a.equitysecurities. b.highlyliquidsecurities. c.low-risksecurities. d.governmentsecurities.

33. Corporationsinvestinother companiesfor allof thefollowingreasonsexceptto a.houseexcesscash untilneeded. b.generateearnings.c.meetstrategicgoals. d.increasetradingof theothercompanies’stock.

34. A typicalinvestmenttohouseexcesscashuntilneeded is a.stocksof companies inarelatedindustry. b.debtsecurities. c.low-risk,highlyliquidsecurities. d.stocksecurities.

35. A companymaypurchaseanoncontrollinginterest inanotherfirminarelatedindustry a.tohouseexcesscash until needed. b.togenerateearnings. c.for strategicreasons. d.for speculativereasons.

36. Pensionfundsandmutualfundsregularlyinvestin debtandstocksecuritiesto a.generateearnings. b.houseexcesscashuntilneeded. c.meetstrategicgoals. d.controlthecompanyin whichtheyinvest.

37. At thetimeofacquisitionofadebtinvestment, a.no journalentry isrequired. b.thecostprincipleapplies. c.theStockInvestments accountisdebitedwhenbondsarepurchased. d.the Investmentaccountiscreditedfor itscostplusbrokeragefees.

38. Whichofthefollowingisnot atrue statement regardingshort-termdebtinvestments? a.Thesecuritiesusuallypayinterest. b.Investmentsarefrequentlygovernmentor corporatebonds. c.Thistypeofinvestmentmustbecurrentlytradedinthesecuritiesmarket. d.Anybondpremiumordiscount isamortizedtointerestrevenue.

Usethefollowing informationforquestions39–41.

OnJanuary1,2008,TurnerCompanypurchasedatfacevalue,a$1,000,7%bondthatpays interest onJanuary1andJuly1.TurnerCompanyhas a calendaryearend. Investments 16-7

39. TheentryforthereceiptofinterestonJuly1, 2008,is

a.Cash..................................................................................... 35

InterestRevenue......................................................... 35

b.Cash..................................................................................... 70 InterestRevenue......................................................... 70

c.InterestReceivable............................................................... 35 InterestRevenue......................................................... 35

d.InterestReceivable............................................................... 70 InterestRevenue......................................................... 70

40. TheadjustingentryonDecember31,2008,is a.notrequired.

b.Cash..................................................................................... 35 InterestRevenue......................................................... 35

c.InterestReceivable............................................................... 35 InterestRevenue......................................................... 35

d.InterestReceivable............................................................... 35

DebtInvestments......................................................... 35

41. TheentryforthereceiptofinterestonJanuary1,2009is

a.Cash..................................................................................... 70

InterestRevenue......................................................... 70

b.Cash..................................................................................... 70 InterestReceivable...................................................... 70

c.Cash..................................................................................... 35 InterestRevenue......................................................... 35

d.Cash..................................................................................... 35 InterestReceivable...................................................... 35

42. OnJanuary1,BaroneCompanypurchasedasashort-terminvestmenta$1,000,8% bondfor$1,050.ThebondpaysinterestonJanuary1andJuly1.Thebondissoldon October1for$1,200plusaccruedinterest.Interesthasnotbeenaccruedsincethelast interestpaymentdate.Whatistheentrytorecordthecashproceedsatthetimethebond issold?

a.Cash..................................................................................... 1,200 DebtInvestments........................................................ 1,200

b.Cash..................................................................................... 1,220 DebtInvestments......................................................... 1,050 Gainon Sale of DebtInvestments...............................                                 150 InterestRevenue.........................................................                                   20

c.Cash..................................................................................... 1,220 DebtInvestments......................................................... 1,200 InterestRevenue.........................................................                                   20

d.Cash..................................................................................... 1,200 DebtInvestments......................................................... 1,050 Gainon Sale of DebtInvestments...............................                                 150 16-8

43. Whichofthefollowingisnotatruestatementabouttheaccountingforlong-termdebt investments? a.The investmentisinitiallyrecordedatcost. b.Thecostincludes anybrokeragefees. c.Theaccountingforlong-termdebtinvestmentsissimilartotheaccountingforshort-termdebtinvestments. d.Thecostincludes anyaccruedinterest.

44. Thecostof debtinvestmentsincludeseachofthefollowingexcept a.brokeragefees. b.commissions. c.accruedinterest. d.thepricepaid.

45. Ifa short-termdebtinvestmentis sold,theInvestmentaccountis a.creditedforthebook valueof thebondsatthesaledate. b.creditedforthecostof thebondsatthe saledate. c.creditedforthefairvalueof thebondsatthesaledate. d.debitedforthecostof thebondsatthesaledate.

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