Question: This exercise will familiarize you with skill

> Record the following transactions for Amy Ice Co. in the general journal: 2008 May 1 Received a $12,000, one-year, 10 percent note on account from Rosa's Hamburger. Dec. 31 Accrued interest on the note. Dec. 31 Closed the interest revenue account. 2

> Brantley Food Supply Co. has the following transactions related to notes receivable during the last two months of the year: Instructions: Journalize the transactions for Brantley Food Supply Co. Nov. 1 Loaned $15,000 cash to Bayou Bend Restaurant o

> At December 31, 2008, Sycamore International Foods reported the following information on its balance sheet: Accounts receivable ……………â€&brvbar

> Record the following transactions for Sandwich, Co., in the gereral journal: 2006 May 1 Received an $8,700, one-year, 10 percent note in exchange for Linda Anderson's out- standing accounts receivable. Dec. 31 Accrued interest on the Anderson note.

> Classify each of the following items as asset (A), liability (L), revenue (R), or expense (E). _(a) Food inventory (e) Taxes payable (b) Rooms revenue (f) Rent expense (c) Salaries and wages expense (g) Beverage revenue (d) Property management syste

> For the year ended December 31, 2010, R. Visnak Company reports the following summary payroll data: Gross earnings Administrative salaries ……………â&#

> Selected transactions for Golden Apples Catering Company are listed below. 1. Made cash investment to start business. 2. Paid monthly electricity bill. 3. Purchased food on account. 4. Received cash from customers. 5. Paid dividends. 6. Paid weekly wages

> The following payroll liability accounts are included in the ledger of Milton’s Brewery and Grille on January 1, 2010: FICA Taxes Payable …………â€

> Joe’s Sandwich Shop has four employees who are paid on an hourly basis plus time-and a- half for all hours worked in excess of 40 a week. Payroll data for the week ended February 15, 2010, are presented below: Leiss and Bjork are marr

> The payroll procedures used by three different companies are: 1. In Brewer Cafe, each employee is required to mark on a clock card the hours worked. At the end of each pay period, the employee must have this clock card approved by the department manager.

> Marissa’s Sushi has the following data for the weekly payroll ending January 31: Employees are paid 11⁄2 times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 8 percent on

> Employee earnings records for Brantley Restaurants reveal the following gross earnings for four employees through the pay period of December 15: For the pay period ending December 31, each employee’s gross earnings is $3,000. The FICA

> Nugyen’s Vietnamese Sandwiches employs seven waitpersons with one busperson, with whom the waitpersons will share their tips. The information regarding their gross receipts, number of hours worked, and tips reported are detailed in the

> The following information relates to the Cash account in the ledger of Dick Wasson Company: The September bank statement shows a balance of $16,422 on September 30 and the following memoranda: On September 30, deposits in transit were $4,150, and out

> The following information pertains to Worthy Tours: 1. Cash balance per bank, July 31, $7,263. 2. July bank service charge not recorded by the depositor $28. 3. Cash balance per books, July 31, $7,284. 4. Deposits in transit, July 31, $1,500. 5. Bank col

> At the beginning of the year, Rita Pasta Company had total assets of $780,000 and total liabilities of $400,000. Answer the following questions. 1. If total assets increased $125,000 during the year and total liabilities decreased $50,000, what is the am

> Lisa Ceja is unable to reconcile the bank balance for her catering company on January 31. Lisa’s reconciliation is as follows: Cash balance per bank ………………………………………………………….. $3,660.20 Add: NSF check ………………………………………………………………………… 590.00 Less: Bank service

> The following control procedures are used in Morgan’s Fishing Excursions for cash disbursements: 1. The company accountant prepares the bank reconciliation and reports any discrepancies to the owner. 2. The store manager personally approves all payments

> Selected transactions from the journal of Palm Tree Travel, Inc. are presented below. Instructions: (a) Post the transactions to T accounts. (b) Prepare a trial balance at August 31, 2008. Date Account Titles and Explanation Ref. Debit Credit Aug.

> The following control procedures are used at Sandwich Company for over-the-counter cash receipts. 1. To minimize the risk of robbery, cash in excess of $100 is stored in an unlocked attaché case in the stock room until it is deposited in the bank. 2. All

> Sue Ernesto is the owner of Ernesto’s Pizza. Ernesto’s is operated strictly on a carryout basis. Customers pick up their orders at a counter where a clerk exchanges the pizza for cash. While at the counter, the customer can see other employees making the

> The cash records of Sugar Land Country Club (SLCC) show the following four situations: 1. The June 30 bank reconciliation indicated that deposits in transit total $920. During July the general ledger account Cash shows deposits of $15,750, but the bank s

> Sherpers carries a special French wine that is popular with wine enthusiasts. Below is information relating to Sherper’s purchases of this wine during September. During the same month, 124 bottles were sold. Sherpers uses a periodic inv

> Abbott’s Liquor Store uses a perpetual inventory system. Data for the Texas Chardonnay include the following purchases: On June 1, Abbott’s sold 30 bottles, and on August 27, 35 more bottles. Prepare the perpetual in

> Farr Company reports net income of $90,000 in 2008. However, ending inventory was understated $5,000. What is the correct net income for 2008? What effect, if any, will this error have on total assets as reported in the balance sheet at December 31, 2008

> The management of Muni Corp. is considering the effects of various inventory costing methods on its financial statements and its income tax expense. Assuming that the price the company pays for inventory is increasing, which method will: (a) provide the

> Given the accounting equation, answer each of the following questions. 1. The liabilities of Frank’s Smoothies are $120,000, and the stockholders’ equity is $325,000. What is the amount of Frank’s total assets? 2. The total assets of Gina Pizza are $360,

> In its first month of operations Rusch BBQ made three purchases of sausages in the following sequence: (1) 300 pounds at $6, (2) 400 pounds at $7, and (3) 200 pounds at $8. Assuming there are 450 pounds on hand, compute the cost of the ending inventor

> Zambia Pastry uses a periodic inventory system. Its records show the following for the month of May, in which 70 units were sold. Instructions: Compute the ending inventory at May 31 using the FIFO and the LIFO methods. Prove the amount allocated to co

> J. Ackbar, a former professional tennis star, operates Ackbar’s Tennis Shop at the Miller Lake Resort. At the beginning of the current season, the ledger of Ackbar’s Tennis Shop showed Cash $2,500; Merchandise Inventor

> An inexperienced bookkeeper prepared the following trial balance that does not balance. Prepare a correct trial balance, assuming all account balances are normal. ELIZABETH BAKERY Trial Balance December 31, 2008 Debit Credit Cash $33,600 Prepaid Ins

> Presented below is financial information for two different companies. Instructions: Determine the missing amounts. Lee Company Chan Company $90,000 (a) 81,000 56,000 Sales (d) $ 5,000 95,000 (e) 41,500 (f) 15,000 Sales returns Net sales Cost of goo

> An inexperienced accountant for Gulliver Company made the following errors in recording merchandising transactions. 1. A $175 refund to a customer for faulty merchandise was debited to Sales $175 and credited to Cash $175. 2. A $160 credit purchase of su

> Presented is information related to Taylor Memories, Inc., for the month of January 2006. Instructions: (a) Prepare the necessary adjusting entry for inventory. (b) Prepare the necessary closing entries. Ending inventory per perpetual records Endin

> The adjusted trial balance of Schinzer Gourmet Deli shows the following data pertaining to sales at the end of its fiscal year October 31, 2006: Sales $800,000; Freight-out $16,000; Sales Returns and Allowances $20,000; and Sales Discounts $15,000. Inst

> Presented below are transactions related to Rebecca Company. 1. On December 3, Rebecca Company sold $480 of merchandise to Simonis Putt Putt Golf, terms 2/10, n/30, FOB shipping point. The cost of the merchandise sold was $350. 2. On December 8, Simonis

> On June 10, Lippizan Crab Shack purchased $6,000 of merchandise from Bristol Company FOB shipping point, terms 2/10, n/30. Lippizan pays the freight costs of $400 on June 11. Damaged goods totaling $300 are returned to Bristol for credit on June 12. The

> Presented below is the basic accounting equation. Determine the missing amounts. Assets Liabilities + Stockholders' Equity (a) $120,000 $50,000 ? (b) ? $45,000 $126,000 (c) $100,000 ? $58,000

> On September 1, Eden County Club had an inventory of 30 golf shirts at a cost of $18 each. The company uses a perpetual inventory system. During September, the following transactions occurred. Instructions: Journalize the September transactions. Se

> Information related to Giberto Pizza and Games is presented below. 1. On April 5, purchased merchandise from Allman Company for $20,000 terms 2/10, net/30, FOB shipping point. 2. On April 6, paid freight costs of $900 on merchandise purchased from Allman

> The following data are from the income statements of Ellen Noodles Company: (a) Compute for each year (1) the inventory turnover and (2) the average days to sell the inventory. (b)What conclusions concerning the management of the inventory can be dra

> The following data are taken from the financial statements of Mercado Decorations: (a) Compute for each year (1) the receivables turnover and (2) the average collection period. At the end of 2007, accounts receivable (net) was $490,000. (b) What conc

> The ledger of Taqueria San Juan includes the following accounts. Explain why each account may require adjustment. (a) Prepaid Insurance (b) Depreciation Expense (c) Unearned Revenue (d) Interest Payable

> Selected condensed data taken from a recent balance sheet of Kutenai Luau, Inc., are as follows: What are the (a) working capital, (b) current ratio, and (c) acid-test ratio? KUTENAI LUAU, INC. Balance Sheet (partial) Cash $ 8,041,000 Short-term in

> Vertical analysis (common size) percentages for Osborne Hot Dogs’ sales, cost of goods sold, and expenses are as follows: Did Osborne’s net income as a percent of sales increase, decrease, or remain unchanged over th

> Wolfe Hospitality Consulting had the following transactions occur involving current assets and current liabilities during February 2008: Additional information: 1. As of February 1, 2008, current assets were $140,000, and current liabilities were $50,0

> The comparative income statements of Accra Pies are shown below. Instructions: (a) Prepare a horizontal analysis of the income statement data for Accra using 2008 as a base. (Show the amounts of increase or decrease.) (b) Prepare a vertical analysis of

> Kishwaukee Catering Company provides catering services for banquets, events, and other catering functions within a university community. The work is fairly steady throughout the year but peaks significantly in December and May as a result of holiday part

> All organizations should have systems of internal control. Universities are no exception. This site discusses the basics of internal control in a university setting. Address: www.bc.edu/offices/audit/controls Steps: Go to the bc.edu site. Instructions:

> The Financial Accounting Standards Board (FASB) is a private organization established to improve accounting standards and financial reporting. The FASB conducts extensive research before issuing a “Statement of Financial Accounting Standards,” which repr

> Kiki’s Famous Desserts Corporation was formed on July 1, 2007. On July 31, the balance sheet showed Cash $7,000,Accounts Receivable $2,000, Supplies $500, Office Equipment $5,000, Accounts Payable $5,500, Common Stock $7,500, and Retained Earnings $1,500

> For each of the following accounts indicate (a) the effect of a debit or a credit on the account and (b) the normal balance. 1. Rooms Revenue 2. Rent Expense 3. Salary Payable 4. Capital 5. Food Revenue 6. Cash

> Numerous companies have established home pages on the Internet, for example, Hyatt Corporation (www.hyatt.com/corporate) and Four Seasons Hotels and Resorts (www. fourseasons.com).You may have noticed company Internet addresses in television commercials

> Which of the substances in each of the following sets would be expected to have the highest boiling point? Explain why. a. Ga, KBr, O2 b. Hg, NaCl, He c. H2, O2, H2O

> Given the densities and conditions of ice, liquid water, and steam listed in Table 14.1, calculate the volume of 1.0 g of water under each of these circumstances. From table 14.1 Density (g/cm) State solid (0 °C, 1 atm) liquid (25 °C, 1 atm) gas (10

> For Exercises 51–60 choose one of the following terms to match the definition or description given. a. alloy b. specific heat c. crystalline solid d. dipole–dipole attraction e. equilibrium vapor pressure f. intermolecular g. intramolecular h. io

> Sketch a heating/cooling curve for water, starting out at -20 °C and going up to 120 °C, applying heat to the sample at a constant rate. Mark on your sketch the portions of the curve that represent the melting of the solid and the boiling of the liquid.

> What is a dipole moment? Give four examples of molecules that possess dipole moments, and draw the direction of the dipole as shown in Section 12.3.

> For Exercises 51–60 choose one of the following terms to match the definition or description given. a. alloy b. specific heat c. crystalline solid d. dipole–dipole attraction e. equilibrium vapor pressure f. intermolecular g. intramolecular h. io

> For Exercises 51–60 choose one of the following terms to match the definition or description given. a. alloy b. specific heat c. crystalline solid d. dipole–dipole attraction e. equilibrium vapor pressure f. intermolecular g. intramolecular h. io

> For Exercises 51–60 choose one of the following terms to match the definition or description given. a. alloy b. specific heat c. crystalline solid d. dipole–dipole attraction e. equilibrium vapor pressure f. intermolecular g. intramolecular h. io

> For Exercises 51–60 choose one of the following terms to match the definition or description given. a. alloy b. specific heat c. crystalline solid d. dipole–dipole attraction e. equilibrium vapor pressure f. intermolecular g. intramolecular h. io

> For Exercises 51–60 choose one of the following terms to match the definition or description given. a. alloy b. specific heat c. crystalline solid d. dipole–dipole attraction e. equilibrium vapor pressure f. intermolecular g. intramolecular h. io

> For Exercises 51–60 choose one of the following terms to match the definition or description given. a. alloy b. specific heat c. crystalline solid d. dipole–dipole attraction e. equilibrium vapor pressure f. intermolecular g. intramolecular h. io

> For Exercises 51–60 choose one of the following terms to match the definition or description given. a. alloy b. specific heat c. crystalline solid d. dipole–dipole attraction e. equilibrium vapor pressure f. intermolecular g. intramolecular h. io

> For Exercises 51–60 choose one of the following terms to match the definition or description given. a. alloy b. specific heat c. crystalline solid d. dipole–dipole attraction e. equilibrium vapor pressure f. intermolecular g. intramolecular h. io

> For Exercises 51–60 choose one of the following terms to match the definition or description given. a. alloy b. specific heat c. crystalline solid d. dipole–dipole attraction e. equilibrium vapor pressure f. intermolecular g. intramolecular h. io

> The “Chemistry in Focus” segment Metal with a Memory discusses Nitinol, an alloy that “remembers” a shape originally impressed in it. Which elements comprise Nitinol, and why is it classified as an alloy?

> For each of the following sets of pressure/volume data, calculate the missing quantity. Assume that the temperature and the amount of gas remain constant. a. V = 53.2 mL at 785 mm Hg; V = ? mL at 700. mm Hg b. V = 2.25 L at 1.67 atm; V = 2.00 L at ? at

> How are the three states of matter similar, and how do they differ?

> Ionic solids do not conduct electricity in the solid state, but are strong conductors in the liquid state and when dissolved in water. Explain.

> What types of forces exist between the individual particles in an ionic solid? Are these forces relatively strong or relatively weak?

> The enthalpy (∆H) of vaporization of water is about seven times larger than water’s enthalpy of fusion (41 kJ/mol vs. 6 kJ/mol). What does this tell us about the relative similarities among the solid, liquid, and gaseous states of water?

> What are crystalline solids? What kind of microscopic structure do such solids have? How is this microscopic structure reflected in the macroscopic appearance of such solids?

> Although water and ammonia differ in molar mass by only one unit, the boiling point of water is over 100 °C higher than that of ammonia. What forces in liquid water that do not exist in liquid ammonia could account for this observation?

> What is evaporation? What is condensation? Which of these processes is endothermic and which is exothermic?

> The heats of fusion of three substances are listed below. Explain the trend this list reflects. HI…………………2.87 kJ/mol HBr………………2.41 kJ/mol HCl………………1.99 kJ/mol

> Discuss the types of intermolecular forces acting in the liquid state of each of the following substances. a. Xe b. NH3 c. F2 d. ICl

> What type of intermolecular forces is active in the liquid state of each of the following substances? a. Ne b. CO c. CH3OH d. Cl2

> are relatively weak forces that exist among noble gas atoms and nonpolar molecules that involve an accidental dipole that induces a momentary dipole in a neighbor.

> Which bond in each of the following pairs has the greater ionic character? a. Na-F or Na-I b. Ca-S or Ca-O c. Li-Cl or Cs-Cl d. Mg-N or Mg-P

> The text implies that hydrogen bonding is a special case of very strong dipole–dipole interactions possible among only certain atoms. What atoms in addition to hydrogen are necessary for hydrogen bonding? How does the small size of the hydrogen atom cont

> Dipole–dipole forces become as the distance between the dipoles decreases (gets closer together).

> Liquids and solids are (more/less) compressible than are gases.

> Consider the iodine monochloride molecule, ICl. Because chlorine is more electronegative than iodine, this molecule is a dipole. How would you expect iodine monochloride molecules in the gaseous state to orient themselves with respect to each other as th

> It requires 113 J to melt 1.00 g of sodium metal at its normal melting point of 98 °C. Calculate the molar heat of fusion of sodium.

> The molar heats of fusion and vaporization for silver are 11.3 kJ/mol and 250. kJ/mol, respectively. Silver’s normal melting point is 962 °C, and its normal boiling point is 2212 °C. What quantity of heat is required to melt 12.5 g of silver at 962 °C? W

> The molar heat of fusion of aluminum metal is 10.79 kJ/mol, whereas its heat of vaporization is 293.4 kJ/mol. a. Why is the heat of fusion of aluminum so much smaller than the heat of vaporization? b. What quantity of heat would be required to vaporize

> The following data have been collected for substance X. Construct a heating curve for substance X. (The drawing does not need to be absolutely to scale, but it should clearly show relative differences.) normal melting point…………………………...-15 °C molar heat

> The energy required to melt 1 mole of a solid is called the .

> The forces that connect two hydrogen atoms to an oxygen atom in a water molecule are (intermo lecular/intramolecular), but the forces that hold water molecules close together in an ice cube are (intermolecular/intramolecular).

> On the basis of the electronegativity values given in Fig. 12.3, indicate which is the more polar bond in each of the following pairs. a. O-Cl or O-Br b. N-O or N-F c. P-S or P-O d. H-O or H-N From fig 12.3: 21 F Be 3.5 4.0 1.5 20 Ti V Cr Mn L6

> Gases have (higher/lower) densities than liquids or solids.

> Consider the following chemical equation: N2(g) + 3H2(g) ( 2NH3(g) What minimum total volume of reactant gases is needed to produce 4.00 g of ammonia if the volume of each gas is measured at 11 °C and 0.998 atm?

> A sample of helium gas occupies a volume of 25.2 mL at 95 °C and a pressure of 892 mm Hg. Calculate the volume of the gas at STP.

> What volume does a mixture of 14.2 g of He and 21.6 g of H2 occupy at 28 °C and 0.985 atm?

> Many transition metal salts are hydrates: they contain a fixed number of water molecules bound per formula unit of the salt. For example, copper(II) sulfate most commonly exists as the pentahydrate, CuSO4.5H2O. If 5.00 g of CuSO4.5H2O is heated strongly

> Make the indicated pressure conversions. a. 699 mm Hg to atmospheres b. 18.2 psi to mm Hg c. 862 mm Hg to torr d. 795 mm Hg to psi

> Consider the following reaction: C(s) + O2(g) CO2(g) What volume of oxygen gas at 25 °C and 1.02 atm would be required to react completely with 1.25 g of carbon?

> What is the molar volume of a gas? Do all gases that behave ideally have the same molar volume?