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会计代写|金融会计代写Financial Accounting代考|GROUP PROJECTS

Jillian Michaels and Dee Childress worked for several years as sales representatives for Xerox Corporation. During this time, they became close friends as they acquired expertise with the company’s full range of copier equipment. Now they see an opportunity to put their expertise to work and fulfill lifelong desires to establish their own business. Northern Lights College has a campus in their community, Fort St. John, British Columbia, and there is no copy centre within eight kilometres of the campus. Business in the area is booming, office buildings and apartments are springing up, and the population of the city of Fort St. John is growing.

Michaels and Childress want to open a copy centre, similar to FedEx Kinko’s, near the campus. A small shopping centre across the street from the college has a vacancy that would fit their needs. Michaels and Childress each have $\$ 35,000$ to invest in the business, but they forecast the need for $\$ 200,000$ to renovate the store and purchase some of the equipment they will need. Xerox Corporation will lease two large copiers to them at a total monthly rental of $\$ 6,000$. With enough cash to see them through the first six months of operation, they are confident they can make the business succeed. The two women work very well together, and both have excellent credit ratings. Michaels and Childress must borrow $\$ 130,000$ to start the business, advertise its opening, and keep it running for its first six months.
Requirements
Assume two roles: (1) Michaels and Childress, the partners who will own Fort St. John Copy Centre; and (2) loan officers at North Peace Savings and Credit Union (NPSCU).

  1. As a group, visit a copy centre to familiarize yourselves with its operations. Then write a loan request that Michaels and Childress will submit to NPSCU with the intent of borrowing $\$ 130,000$ to be paid back over three years. The request should specify all the details of Michaels’s and Childress’s plan that will motivate the bank to grant the loan. Include a budget for each of the first six months of operation of the proposed copy centre.
  2. As a loan officer in a bank, write NPSCUs reply to the loan request. Specify all the details that the bank should require as conditions for making the loan.
  3. If necessary, modify the loan request or the bank’s reply in order to reach agreement between the two parties.

会计代写|金融会计代写Financial Accounting代考|Accounting for Inventory in the Perpetual System

There are two main types of inventory accounting systems: the periodic system and the perpetual system. The periodic inventory system is mainly used by businesses that sell inexpensive goods. A dollar store or a convenience store, for example, may not keep a running record of every one of the hundreds of items they sell. Instead, these stores count their inventory periodically-at least once a year-to determine the quantities on hand. Businesses such as some restaurants and hometown nurseries also use the periodic inventory system because the accounting cost is low.

A perpetual inventory system uses computer software to keep a running record of inventory on hand. This system achieves control over goods such as parts at a Ford dealer, lumber at Home Depot, furniture at Leon’s, and all the various groceries and other items that a Loblaws store sells. Today, most businesses use the perpetual inventory system.

Even with a perpetual system, the business still counts the inventory on hand annually. The physical count serves as a check on the accuracy of the perpetual records and confirms the accuracy of the inventory records for preparing the financial statements. The chart below compares the perpetual and periodic systems.

会计代写|金融会计代写Financial Accounting代考|ACC337

金融会计代考

会计代写|金融会计代写Financial Accounting代考|GROUP PROJECTS

Jillian Michaels 和 Dee Childress 在施乐公司担任了几年的销售代表。在此期间,他们成为了亲密的朋友,因为他们获得了公司全系列复印机设备的专业知识。现在他们看到了一个机会,可以将他们的专业知识用于工作,并实现建立自己的事业的终生愿望。北极光学院在不列颠哥伦比亚省的圣约翰堡社区有一个校园,校园八公里范围内没有复印中心。该地区的商业蓬勃发展,办公楼和公寓如雨后春笋般涌现,圣约翰堡市的人口也在增长。

Michaels 和 Childress 想在校园附近开设一家复印中心,类似于 FedEx Kinko’s。学院街对面的一个小型购物中心有一个空缺,可以满足他们的需求。Michaels 和 Childress 各有$35,000投资业务,但他们预测需要$200,000翻新商店并购买他们需要的一些设备。施乐公司将向他们租用两台大型复印机,总月租金为$6,000. 有足够的现金来帮助他们度过头六个月的运营,他们有信心使业务取得成功。两位女士合作得非常好,并且都拥有出色的信用评级。迈克尔斯和柴尔德里斯必须借$130,000开始业务,宣传开业,并在前六个月保持运营。
要求
假设两个角色: (1) Michaels 和 Childress,将拥有 Fort St. John 复印中心的合伙人;(2) North Peace Savings and Credit Union (NPSCU) 的信贷员。

  1. 作为一个小组,访问复印中心以熟悉其操作。然后写一份贷款申请,Michaels 和 Childress 将向 NPSCU 提交贷款申请$130,000三年内偿还。该请求应详细说明 Michaels 和 Childress 计划的所有细节,该计划将促使银行授予贷款。包括拟议复印中心运营前六个月每个月的预算。
  2. 作为银行的信贷员,写 NPSCU 回复贷款请求。指定银行应要求作为贷款条件的所有详细信息。
  3. 如有必要,修改贷款请求或银行的答复,以使双方达成协议。

会计代写|金融会计代写Financial Accounting代考|Accounting for Inventory in the Perpetual System

存货会计系统主要有两种类型:定期系统和永续系统。定期库存系统主要用于销售廉价商品的企业。例如,一元店或便利店可能不会对他们出售的数百种商品中的每一种都保持运行记录。相反,这些商店定期清点他们的库存——至少每年一次——以确定手头的数量。一些餐馆和家乡托儿所等企业也使用定期盘点系统,因为会计成本低。

永续盘存系统使用计算机软件来保持手头的库存运行记录。该系统实现了对商品的控制,例如福特经销商的零件、Home Depot 的木材、Leon’s 的家具以及 Loblaws 商店销售的所有各种杂货和其他物品。今天,大多数企业使用永续盘存系统。

即使使用永久系统,企业仍然每年都会计算手头库存。实物盘点用于检查永久记录的准确性,并确认库存记录的准确性,以编制财务报表。下图比较了永续系统和周期系统。

会计代写|金融会计代写Financial Accounting代考

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