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Chapter 07
C. depreciation of equipment.
7-1
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4. Computing a borrower's effective interest rate is another application of which of the following
concepts?
D. None of these.
C. If a borrower receives a loan on a discount-basis, the APR will be less than the simple
interest.
D. If a borrower receives a loan on a discount-basis, the APR will be more than the simple
interest rate.
D. None of these.
7-2
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7. Cassady, Inc. borrowed $5,000 for 3 months at an APR of 10%. The amount of interest paid
on this loan was:
A. $240.
B. $120.
C. $125.
D. $500.
8. Bonner's, Inc. borrowed $12,000 for 4 months on a discount basis. The lender used an
interest rate of 8% to calculate the discount. The amount of cash Bonner's, Inc. actually had
available to use from this loan was:
A. $11,040.
B. $11,680.
C. $12,000.
D. $12,320.
9. When borrowing money, the most important objective of the borrower should be to:
7-3
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10. Interest on a Note Payable is most appropriately accrued:
B. as of the end of each accounting period during which the note is a liability.
C. represent cash that has been set aside for debt payments due within a year.
A. report any portion of a long-term borrowing that is to be paid in the upcoming accounting
period as a current liability.
B. reclassify a portion of debt from the noncurrent section of the balance sheet to the current
section of the balance sheet.
D. all of these.
7-4
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13. When a supplier makes a downward adjustment in the amount owed by a creditor, the
creditor will:
A. reduce the amount of the account payable to the supplier, and decrease an asset such as
inventory.
B. increase the amount of the account payable to the supplier, and decrease an asset such as
inventory.
C. reduce the amount of the account payable to the supplier, and increase cash.
D. reduce the amount of the account payable to the supplier, and decrease cash.
14. A magazine publisher has an account called "Unearned Subscription Revenue." The
transaction that causes the balance of this account to decrease is:
C. a decrease in Cash.
7-5
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16. Many current liabilities are affected by accrual accounting entries. This happens because:
C. the only way to reduce a liability account balance is with an adjusting entry.
D. accrual accounting frequently involves recognizing liabilities before they are incurred.
A. Coupon rate.
B. Maturity value.
C. Face amount.
D. Maturity rate.
18. An Accounts Payable normally results from which of the following transactions?
D. All of these.
19. The current liability for Wages Payable (or Accrued Payroll) represents the:
A. gross pay earned by employees for which they have not yet been paid.
B. net pay earned by employees for which they have not yet been paid.
D. employer's liability for various withholdings that taken out of the gross pay earned by
employees.
7-6
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20. The financial leverage characteristic of long-term debt results in:
C. the company's interest expense will be less than the interest paid each year.
D. the company's interest expense will be more than the interest paid each year.
A. Debenture.
B. Callable.
C. Cumulative.
D. Convertible.
C. the company's ROI and working capital have been increasing over time.
7-7
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24. The market value of a bond is the sum of the present value of future interest payments and
the present value of the amount to be repaid at maturity, discounted at:
A. The difference between the rate of return earned on assets (ROI) and the rate of return
earned on stockholders' equity (ROE).
B. The difference between the rate of return earned on current assets and the rate of return
earned on retained earnings.
A. the company will pay less than the face amount of the bond at its maturity.
B. the company will pay more than the face amount of the bond at its maturity.
C. the company's interest expense will be less than the interest paid each year.
D. the company's interest expense will be more than the interest paid each year.
7-8
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27. When bonds are issued at a premium:
A. interest expense on the bonds will be less than the interest paid.
B. interest expense on the bonds will be more than the interest paid.
C. the bonds are sold for less than their face amount.
D. the coupon interest rate is less than the market interest rate.
29. Which of the following is true regarding bond discounts and/or premiums?
B. results in bond interest expense being greater than the interest paid to bondholders.
C. results in bond interest expense being less than the interest paid to bondholders.
7-9
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31. Southern Company's accountant failed to accrue as of 12/31/13 some employee fringe
benefit program expenses that were incurred in 2013 and that will be paid in 2014. The result
of this omission is to:
A. overstate the current ratio at 12/31/13 and overstate ROI and ROE for the year ended
12/31/13.
B. overstate the current ratio at 12/31/13 and understate ROI and ROE for the year ended
12/31/13.
C. understate the current ratio at 12/31/13 and understate ROI and ROE for the year ended
12/31/13.
D. not affect the current ratio at 12/31/13 but to overstate ROI and ROE for the year ended
12/31/13.
32. Southern Company's accountant failed to accrue as of 12/31/13 some employee fringe
benefit program expenses that were incurred in 2013 and that will be paid in 2014. The result
of this omission is to:
33. The largest item of the Deferred Tax Liability for most companies is caused by:
B. differences in inventory cost flow assumptions (FIFO vs. LIFO) for tax versus financial
accounting purposes.
C. differences in depreciation methods (accelerated vs. straight-line) for tax versus financial
accounting purposes.
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34. The noncurrent Deferred Tax Liability account arises because:
B. some expenses are deducted for tax purposes before they are deducted for book purposes.
35. Many airlines have frequent flyer programs that permit travelers to accumulate credits that
can be applied to the cost of tickets for future flights. Most airlines recognize the cost of their
frequent flyer programs when the credits are used to purchase tickets. This practice, which
seems to ignore the matching concept, results in:
36. The liability for product warranty claims is an example of a liability that:
D. all of these.
7-11
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37. The noncurrent liability, Noncontrolling Interest, arises if:
B. A firm owns more than 50%, but less than 100%, of another entity.
A. the parent's and subsidiary's financial statements are reported on a separate basis.
B. the parent's and subsidiary's financial statements are reported on a combined basis.
D. None of these.
Essay Questions
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39. On March 15, 2014, Birkshire Energy obtained a nine-month working capital loan from the
First National Bank of Oglesby. The face amount of the note signed by the treasurer was
$300,000. The interest rate charged by the bank was 10 percent. The bank made the loan on
a discount basis. (Round your final answers to the nearest dollar).
7-13
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40. On September 30, 2014, David's Co.'s treasurer signed a note promising to pay $520,000 on
December 31, 2014. Proceeds of the note were $501,800.
41. Claudette, Inc., provides warranties for many of its products. The January 1, 2014, balance of
the Estimated Warranty Liability account was $38,500. Based on an analysis of warranty
claims during the past several years, this year's warranty provision was estimated to be 0.8
percent of sales. During 2014, the actual costs of servicing products under warranty were
$51,000, and sales were $5,300,000.
(a.) What amount of Warranty Expense will appear on the income statement for 2014?
(b.) What amount will be reported in the Estimated Warranty Liability account on the
December 31, 2014, balance sheet?
7-14
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42. Assume that Wallywill, Inc. offered its customers, which are primarily retail stores who sell its
products, an advertising allowance equal to 8% of the amount of purchases from Wallywill
during December, if the retail store would spend the money for advertising in January.
Wallywill Inc.'s sales in December totaled $5,000,000, and it was expected that 70% of those
sales were made to retailers who would take advantage of the advertising allowance offer.
Write the journal entry or use the horizontal model to show the effect of the accrual that
should be made as of December 31 with respect to the advertising allowance offer.
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43. The Defiance College sells season tickets for four home football games at a price of $30. For
the 2014 season, 5,000 season tickets were sold.
(a.) Write the journal entry or use the horizontal model to show the effect of the sale of the
season tickets.
(b.) Write the journal entry or use the horizontal model to show the effect of hosting a home
football game.
(c.) Where on the balance sheet would the account balance representing funds Received for
games not yet played be classified? Assume that The Defiance College follows the same
accounting and financial reporting procedures that are used in business.
7-16
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44. At December 31, 2013, the end of the first year of operations at Xavion Inc., the firm's
accountant neglected to accrue payroll taxes of $27,700 that were applicable to payrolls for
the year then ended.
(a.) Write the journal entry or use the horizontal model to show the effect of the accrual that
should have been made as of December 31, 2013.
(b.) Determine the income statement and balance sheet effects of not accruing 2013 payroll
taxes at December 31, 2013 (assuming that the payroll taxes were not accrued, as originally
stated).
(c.) Assume that when the payroll taxes were paid in January 2014, the payroll tax expense
account was charged. Assume that at December 31, 2014, the accountant again neglected to
accrue the payroll tax liability, which was $20,400 at that date. Determine the income
statement and balance sheet effects of not accruing 2014 payroll taxes at December 31,
2014.
7-17
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45. Ariel, Inc., issued $30 million face amount of 9% bonds when market interest rates were
9.30% for bonds of similar risk and other characteristics.
46. On April 15, 2014, Melissa purchased $30,000 of Verbecke Co.'s 12%, 20-year bonds at face
amount. Verbecke Co. has paid interest due on the bonds regularly. On April 15, 2018, market
interest rates had risen to 14% and Melissa is considering selling the bonds. Using the
present value tables in Chapter 6 of the textbook, calculate the market value of Melissa's
bonds on April 15, 2018.
7-18
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47. Ariana Co. issued $2,000,000 face amount of 15%, 20-year bonds on April 1, 2014. The bonds
pay interest on a semi-annual basis on June 30 and December 31 each year.
(a.) Assume that market interest rates were slightly lower than 15% when the bonds were
sold. Would the proceeds from the bond issue have been more than, less than, or equal to the
face amount?
(b.) Independent of part (a), assume that the proceeds were $1,980,000. Write the journal
entry or use the horizontal model to show the effects of issuing the bonds.
(c.) Assume that the bonds were issued for $1,980,000 as in part (b). Calculate the interest
expense that Ariana Co. will show with respect to these bonds in its income statement for the
year ended December 31, 2014, assuming that the discount of $20,000 is amortized on a
straight-line basis.
7-19
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Chapter 07 Accounting for and Presentation of Liabilities Answer Key
C. depreciation of equipment.
AACSB: Analytic
AICPA BB: Critical Thinking
AICPA FN: Reporting
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 07-05 Discuss the importance of making estimates for certain accrued liabilities and show how these
items are presented in the balance sheet.
AACSB: Analytic
AICPA BB: Critical Thinking
AICPA FN: Reporting
Blooms: Remember
7-20
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The result showed that nearly all species have a marked predilection
one way or the other, but not all in the same way. Helix aspersa,
Arion empiricorum, six species of Limax, and three of Planorbis, are
lovers of darkness, while H. nemoralis, Succinea putris, and two
species of Limnaea are lovers of light. Physa fontinalis stands alone
in being quite indifferent.
M. Willem endeavoured further to discover whether any of the
Mollusca possessed ‘dermatoptic perception,’ or the faculty of
perceiving variation of light by means of the skin alone. He
accordingly repeated the above-mentioned experiments, having
previously extirpated the eyes in all cases. The result was
remarkable. In a few instances the experiment was not conclusive,
but H. aspersa, A. empiricorum, several species of Limax, and one
Limnaea shunned or sought the light just as they had done when
their eyes were present. A few marine Mollusca (Littorina littorea,
Trochus cinerarius, T. umbilicatus, Patella vulgata) were also shown
to be exceedingly sensitive to the impact of a shadow, whether with
or without their eyes.
Blind and Eyeless Mollusca.—In a large number of marine
Mollusca which habitually creep about half buried in wet sand (Bullia,
Sigaretus, Scaphander, Philine), eyes are altogether absent. In
some species of Natica and Sigaretus, and in Doris, eyes are
developed, but are enclosed in a thick layer of skin, through which
they can probably do little more than faintly appreciate different
degrees of light and darkness. Chiton has cephalic eyes in the
embryo, but loses them in the adult stage. The two great Auricula, A.
auris Judae and A. auris Midae, which habitually creep about in the
liquid mud of mangrove swamps, have entirely lost their eyes.
Certain pelagic Mollusca seem to have a tendency, which is not
easily explained, to lose their eyes or the power of seeing with them.
Thus Ianthina has no eyes at all. Pteropoda as a rule have no eyes,
and the few that have (Creseis, Cavolinia) possess only certain
pigmented spots placed near to the nervous centres. In the
Heteropoda, however, and the Cephalopoda, many of which are
pelagic, the eyes are unusually large.
Fig. 91.—Sigaretus
laevigatus Lam., a
species frequenting
wet sand, and
destitute of external
eyes: F, anterior
portion of foot. (After
Souleyet.)
Eyes in Deep-sea and Underground Mollusca.—Deep-sea
Mollusca, as a rule, possess no visual organs, or possess them only
in a rudimentary state, but this rule has its exceptions. Dr. Pelseneer
found[289] no trace of eyes in two species of Pleurotoma from 1850
and 1950 fath., none in a Fossarus from 1400 f., none in a
Puncturella from 1340 f. A remarkable form of Voluta (Guivillea) from
1600 f. possessed eyes which could hardly be functional, as they
were destitute of pigment, and exhibited other changes of structure.
On the other hand, it is remarkable to notice that in three different
species of Trochus from 450 f., 565 f., and 1375 f., the eyes were
pigmented and well developed.
In land Mollusca which live beneath the surface of the ground or
in absolute darkness, the eyes are generally more or less modified.
Thus in Testacella, which usually burrows deeply in the soil, but
occasionally emerges into the open air, the eyes are very small, but
distinct and pigmented. Our little Caecilianella acicula, which is never
seen above the surface, is altogether destitute of eyes. A species of
Zospeum, a Helix, and a Bithynella from dark caves in Carniola have
suffered a similar loss. On the other hand, a small Hyalinia from a
dark cave in Utah (probably a recent addition to the cave fauna) has
the eyes normally developed.
Eyes of Onchidium.—Many species of Onchidium, a naked land
pulmonate which creeps on rocks near high-water mark, are
provided with dorsal eyes of various degrees of organisation, and in
numbers varying up to nearly one hundred. The tropical Onchidium
are the prey of a fish (Periophthalmus) which skips along the beach
by the aid of its large ventral fins, and feeds principally on insects
and Onchidium. Karl Semper suggests[290] that the eyes are of
service to Onchidium as enabling it to apprehend the shadow of the
approaching Periophthalmus, and defend itself by suddenly
contracting certain glands on the skin and expressing a liquid
secretion which flies into the air like shot and frightens the
Periophthalmus away. This theory for it is no more than theory—may
or may not be true, but it is remarkable that Onchidium with dorsal
eyes have precisely the same geographical distribution as
Periophthalmus, and that where no Periophthalmus exists, e.g. on
our own S.W. coasts, the Onchidium are entirely destitute of dorsal
eyes. In those species of Onchidium which have no dorsal eyes, the
latter are on the tips of the tentacles, as in Helix. The eyes are
developed on the head, and afterwards ascend with the growth of
the ommatophores, while in Helix the ommatophores are formed
first, and the eyes developed upon them.[291]
Dorsal Eyes in the Chitonidae.—The remarkable discoveries of
Moseley with regard to the dorsal eyes of Chiton were first published
in 1884.[292] He happened to notice, while examining a specimen of
Schizochiton incisus, a number of minute black dots on the outer
surface of the shell, which appeared to refract light as if composed of
glass or crystal. These ‘eyes,’ in all the species of Chiton yet
examined, are restricted to the outer surface of the exposed area of
the shell, never being on the laminae of insertion or on the girdle. In
certain sub-genera of Chiton the eyes are scattered irregularly over
the surface, in others they are arranged symmetrically in rows
diverging from the apex of each plate, but in old specimens the eyes
towards the apices are generally rubbed off by erosion or abrasion.
Moseley regarded the occurrence of scattered eyes as indicating an
original stage of development, when the eyes were at first disposed
irregularly all over the surface of the shell; the gathering into regular
rows showing a later stage.
III. Smell
The sense of smell—touch at a distance, as Moquin-Tandon has
called it—is probably the most important sense which the Mollusca
possess, and is unquestionably far more valuable to them than that
of sight. Any one who has ever enjoyed the fun of hauling up lobster
pots will recollect that part of the contents was generally a plentiful
sprinkling of Buccinum, Nassa, and Natica, attracted by the smell of
the stinking piece of fish with which the trap was baited. According to
Mr. J. S. Gibbons,[299] Bullia rhodostoma congregates in hundreds
on gigantic medusae which are stranded on the sandy bays near the
Cape of Good Hope. Dr. J. G. Jeffreys says[300] that quantities of the
common Neptunea antiqua “are procured on the Cheshire coast by
the fishermen placing a dead dog on the sands at low-water mark
during spring tides. The bait is then completely covered with stones,
which are piled up like a cairn. On the next turn of the tide the heap
of stones is visited, and the whelks are found on the surface in great
numbers, having been apparently attracted by the smell of the bait,
but unable to get at it.” Mr. W. A. Lloyd kept specimens of Nassa
reticulata in a tank in the sand, at the bottom of which they usually
remained buried. If a piece of meat of any kind were drawn over the
sand, the Nassa would appear above the surface in a few minutes.
Half-picked beef or mutton bones, if placed in the tank, were covered
in a few minutes. In fact, no animal matter, whether living or dead,
could be introduced without the Nassa smelling it, and coming up to
see what they could get.[301]
Any one can experiment for themselves on the olfactory powers of
our common snails or slugs. Moquin-Tandon records[302] two
interesting cases, one communicated to him by letter, the other
occurring to himself. His correspondent, a M. Parenteau, was one
day walking along a dusty high-road, when he noticed, near the
middle of the road, an empty bean-pod and two Arions eating it.
Attributing the meeting of feeders and food to mere chance, he was
walking on, when he noticed a second bean-pod, and, about two
yards away from it, a third Arion, hurrying straight towards it. When
the Arion had yet more than a yard to traverse, M. Parenteau picked
up the bean and put it in his pocket. The Arion stopped, raised its
head, and turned in every direction, waving its tentacles, but without
advancing. M. Parenteau then carried the bean to the other side of
the road, and put it in a small hole behind a piece of stone. The
Arion, after a moment’s indecision, started off straight for the bean.
Again the position of the precious morsel was changed, and again
the Arion made for it, this time without being further tantalised. M.
Moquin-Tandon noticed, one rainy day in the botanical gardens at
Toulouse, two Limax maximus approaching a rotten apple from
different directions. He changed the position of the apple several
times, placing it at a sufficient distance, to be sure they could not see
it, but they always hit it off correctly, after raising their heads and
moving their long tentacles in every direction. It then occurred to him
to hold the apple in the air, some centimetres above the head of the
Limax. They perceived where it was, raised their heads and
lengthened their necks, endeavouring to find some solid body on
which to climb to their food.
Several of the land Mollusca have the power of exhaling a
disagreeable smell, Hyalinia alliaria smelling strongly of garlic, and
Stenogyra decollata of laudanum; but this need not be any argument
for the sense of smell in the creatures themselves.
Position of Olfactory Organs in Pulmonata.—Most authorities
are of opinion that the olfactory organs are situated in the tentacles.
Moquin-Tandon considered that in the Helicidae and Limacidae the
sense of smell is confined to the little knob or elevation at the end of
the longer tentacles, close to the eye. He found that when he cut off
these tentacles both in Limax and Arion, the creatures were quite
unable to discover the whereabouts even of strongly-scented food.
The same author believed that in the Basommatophora the sense of
smell was present in the whole of the tentacle, which is covered with
an exceedingly sensitive ciliated epithelium. Lacaze-Duthiers,
however, places the olfactory sense in this group at the outer side of
the base of the tentacles, near to the eyes. Some authorities[303]
deny that the Helicidae have the olfactory organ at the tip of the
tentacles, and locate it in a pedal gland near the mouth, which
contains conspicuous sensitive cells. A Helix whose tentacles had
been removed manifested its repulsion to the smell of spirits of
turpentine, while another Helix, which was unmutilated, did not
object to the turpentine being held between its tentacles. Altogether,
then, the exact position of the smell-organ in the Helicidae must be
considered as not yet thoroughly determined. Simroth holds that the
sense of smell is distributed over the whole soft integument, and is
especially concentrated in the feelers, and in the neighbourhood of
the respiratory orifice.[304]
In nearly all marine Mollusca yet examined, the organ of smell or
osphradium is in situation intimately connected with the breathing
organs, being generally placed near their base, with the object,
apparently, of testing the quality of the water before it passes over
the branchiae. It consists of a patch of the epithelium, modified in a
special manner, and connected by its own nerve with one of the
visceral ganglia.
An osphradium does not necessarily occur in all genera; for
instance, it has not been detected in Fissurella. It is most highly
specialised in the Conidae, and in the carnivorous Gasteropoda
generally. In Buccinum undatum, for instance, it is very large indeed,
and, from its plumed form, has sometimes been mistaken for an
accessory branchia (Fig. 95). In Haliotis it is paired, one lying in
close proximity to each of the two branchiae, but in Turbo it is single,
corresponding to the single branchia. In Chiton there is an
osphradium at the base of each separate gill filament, making a total
of twenty or more on each side. Its position in Physa and in
Cyclostoma will be seen by reference to Figs. 103 and 104 (p. 205).
In the Pelecypoda the osphradia are paired, and lie adjacent to the
posterior adductor muscle, close to the hinder end of the axis of the
branchiae. In the Tetrabranchiate Cephalopoda there are two
osphradia, placed between the bases of the two pairs of gills. In the
Dibranchiates on the other hand, a groove above the eyes has been
regarded as the seat of the organ of smell. This groove contains
sensory and ciliated cells, and appears to be connected with a
special nerve centre of its own, which ultimately is derived from the
cerebral ganglion.
IV. Hearing
Experiments made with a view to ascertain whether the Mollusca
are sensitive to noises have usually led to the conclusion that they
are deaf to very loud sounds. This is the more curious, because an
undoubted auditory apparatus has been discovered in a large
number of genera. In the case of an experiment, it is not easy to be
sure that the animal is not affected, at least in part, by the shock or
jar, rather than by the actual sound. In some experiments, however,
conducted at the Plymouth Marine Biological Laboratory, Mr.
Bateson found[306] that Anomia could be made to shut its shell by
smearing the glass of the tank with the finger in such a way as to
make a creaking sound. It was evident that the cause of alarm was
not the jarring of the solid framework of the tank, for the same result
occurred when the object on which the Anomia were fixed was
suspended in the water by a thread. It was found that the sound had
to be of a particular pitch to excite the attention of the mollusc.
As a rule the organ of hearing is nothing more than a small vesicle
or sac (the otocyst), filled with a fluid secretion, in which are
suspended one or usually more calcareous concretions known as
otoliths. By means of cilia, which connect with sense-cells, these
otoliths are given a peculiar movement or oscillation in the medium
in which they are suspended. The number of the otoliths varies in
different genera and species; there are several hundreds in Arion
and Limax, about a hundred in Helix pomatia, nemoralis, hispida,
arbustorum, rotundata, Succinea putris, and Limnaea stagnalis;
about fifty in Planorbis contortus and Physa fontinalis, only one in
Cyclostoma elegans. The number increases with age. In young
specimens of Limn. stagnalis as few as ten, nine, and seven have
been noticed.[307]
The otocysts are always paired, and, in Gasteropoda, are placed
close to the pedal ganglia. The acoustic nerve, however, has been
shown by Lacaze-Duthiers to connect with the cerebral ganglia in
certain cases. The otocysts are never on the surface of the body and
are rarely connected with it by any passage or tube; it is probable
therefore that sound reaches them simply through the medium of the
tissues.
In the Pelecypoda the otocyst is similarly situated near the pedal
ganglion, and is probably (though this has not yet been proved)
similarly connected with the cerebral. There is only a single otolith.
Pelseneer finds[308] in Nuculidae alone a free communication
between the otocyst and the exterior. Anodonta has been
observed[309] to withdraw its foot into the shell at the noise of an
opening door, a loud voice, or a shrill whistle, whether in a basin of
water or lying on a study table.
The Foot
One of the most characteristic organs of the Mollusca is the foot,
which, under one form or another, occurs throughout the whole
phylum. The foot is a thickening, on the ventral side, of a portion of
the integument of the animal, modified to serve different forms of
motion. It attains its maximum relative area in the Chitonidae, many
Nudibranchs, and the slugs generally, in nearly all of which there is
no portion of the body which is not subtended by the foot. Here too it
presents the form of a regular disc or ellipse, which is more or less
produced. In many cases, however, the foot becomes modified in
such a way that we are enabled to recognise well-marked anterior
and posterior portions, which have received the name of propodium
and metapodium respectively, while the intervening central portion is
termed the mesopodium.
Nervous System