Page 78 - 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 78 %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%u0629(4) The balance sheet of ABC Partnership before liquidation includes $25,000 Salaries Payable and $24,000 Rent Payable and $11,000 A/P. if the monthly Salary is $5,000 and monthly Rent is $1,000. Then the Liabilities included in the Liquidation Statement at the beginning of Liquidation should be classified as follows: a) Ordinary Liabilities $60,000b) Preferred Liabilities $60,000c) Ordinary Liabilities $49,000 and Preferred Liabilities $11,000d) Ordinary Liabilities $11,000 and Preferred Liabilities $49,000e) Ordinary Liabilities $40,000 and Preferred Liabilities $20,000(5) The balance sheet of ABC Partnership before liquidation includes $15,000 Salaries Payable and $60,000 Rent Payable and $40,000 A/P. if the monthly Salary is $3,000 and monthly Rent is $1,000. Then the Liabilities included in the Liquidation Statement at the beginning of Liquidation should be classified as follows: a) Ordinary Liabilities $115,000b) Preferred Liabilities $115,000c) Ordinary Liabilities $76,000 and Preferred Liabilities $39,000d) Ordinary Liabilities $45,000 and Preferred Liabilities $70,000e) Ordinary Liabilities $40,000 and Preferred Liabilities $75,000(6) The balance sheet of ABC Partnership before liquidation includes $50,000 Salaries Payable and $60,000 Rent Payable and $40,000 A/P and $60,000 Secured Loan. if the monthly Salary is $5,000 and monthly Rent is $1,000. Then the Liabilities included in the Liquidation Statement at the beginning of Liquidation should be classified as follows: a) Ordinary Liabilities $210,000b) Preferred Liabilities $210,000c) Ordinary Liabilities $96,000 and Preferred Liabilities $114,000d) Ordinary Liabilities $40,000 and Preferred Liabilities $170,000e) Ordinary Liabilities $100,000 and Preferred Liabilities $110,000(7) Given the following balances after several steps of Liquidation:Balances Cash Non-Cash Preferred Ordinary A B C80,000 -- -- -- 20,000 40,000 20,000The Profit and Loss ratio is 1:1:2. By the next step of Liquidation:a) Decreasing Cash by $80,000 and Capital A, B, & C by $20,000, $20,000, & $40,000b) Decreasing Cash by $80,000 and Capital A, B, & C by $20,000, $40,000, & $20,000c) Crediting Capital A, B, & C by $20,000, $40,000, $20,000d) Crediting Cash $80,000e) Crediting Capital A, B, & C by $20,000, $20,000, $40,000(8) Given the following balances after several steps of Liquidation:Balances Cash Non-Cash Preferred Ordinary A B C150,000 -- -- -- 50,000 -- 100,000The Profit and Loss ratio is 1:1:1. By the next step of Liquidation:a) Decreasing Cash by $150,000 and Decreasing Capital A, B, & C by $50,000 eachb) Decreasing Cash by $150,000 and Increasing Capital A & C by $50,000 & $100,000c) Crediting Capital A, B, & C by $50,000 eachd) Crediting Cash $150,000e) Debiting Capital A & C by $50,000 & $100,00076