Page 23 - Demo

%u062c%u0645%u064a%u0639 %u0627%u0644%u062d%u0642%u0648%u0642 %u0645%u062d%u0641%u0648%u0638%u0629 %u0640 %u0627%u0625%u0644%u0639%u062a%u062f%u0627%u0621 %u0639%u0644%u0649 %u062d%u0642 %u0627%u0644%u0645%u0624%u0644%u0641 23 %u0628%u0627%u0644%u0646%u0633%u062e %u0623%u0648 %u0627%u0644%u0637%u0628%u0627%u0639%u0629 %u064a%u0639%u0631%u0636 %u0641%u0627%u0639%u0644%u0647 %u0644%u0644%u0645%u0633%u0627%u0626%u0644%u0629 %u0627%u0644%u0642%u0627%u0646%u0648%u0646%u064a%u06297- Assume that, the transferred assets include a Building with a Cost of $100,000 and Accumulated Depreciation of $60,000. The Market Value of the Building is $45,000. Knowing that there is a Mortgage Payable of $5,000 related to the Building and not assigned to the partnership. Then in the formation entry we must: A) Debit Building by $100,000B) Debit Building by $40,000C) Debit Building by $45,000D) Credit Accumulated Depreciation by $60,000E) Credit Mortgage Payable by $5,000. 8- Assume that, the transferred assets include Accounts Receivable (AR), with Face Value of $10,000 and recorded Allowance For Doubtful Accounts (AFDA) of $3,000. The Market Value of Accounts Receivable (AR) is $8,000. Then in the formation entry we must: A) Debit AR by $10,000B) Debit AR by $8,000C) Debit AR by $7,000D) Debit AFDA by $2,000E) Credit AFDA by $3,0009- Assume that, the transferred assets include Accounts Receivable (AR), with Face Value of $10,000 and recorded Allowance for Doubtful Accounts (AFDA) of $3,000. Then in the formation entry we must: A) Debit AR by $8,000B) Debit AR by $7,000C) Debit AFDA by $3,000D) Credit AFDA by $3,000E) None of the above10- Assume that, the transferred assets include Notes Receivable (NR), with Face Value of $20,000 and Market Value of $17,000. Then in the formation entry we must:A) Debit NR by $20,000B) Debit NR by $17,000C) Debit AFDN by $3,000D) Credit AFDN by $3,000E) None of the above11- If the capital share assigned to Partner C is $40,000 and there is no agreement to settle any difference in Cash, then the complementary (if any) in the formation journal entry will be:A) Cash Debit by $10,000B) Cash Credit by $10,000C) Goodwill Debit by $10,000D) Revaluation Reserve Credit by $10,000E) None of the above12- If the capital share assigned to Partner C is $40,000 and the partners agreed to settle any difference in cash, then the complementary (if any) in the formation journal entry will be:A) Cash Debit by $10,000B) Cash Credit by $10,000C) Goodwill Debit by $10,000D) Revaluation Reserve Credit by $10,000E) None of the above 21