Solution Manual Financial Accounting 3e IFRS Edition

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Financial Accounting, 3e 

IFRS Edition

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1. Chapter 1 Accounting in Action
2. Chapter 2 The Recording Process
3. Chapter 3 Adjusting the Accounts
4. Chapter 4 Completing the Accounting Cycle
5. Chapter 5 Accounting for Merchandising Operations
6. Chapter 6 Inventories
7. Chapter 7 Fraud, Internal Control, and Cash
8. Chapter 8 Accounting for Receivables
9. Chapter 9 Plant Assets, Natural Resources, and Intangible Assets
10. Chapter 10 Liabilities
11. Chapter 11 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings
12. Chapter 12 Investments
13. Chapter 13 Statement of Cash Flows
14. Chapter 14 Financial Statement Analysis

Solution Manual Financial Accounting, 3e IFRS Edition by Weygandt

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Financial Accounting, 3e IFRS EDITION

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1. Chapter 1 Accounting in Action
2. Chapter 2 The Recording Process
3. Chapter 3 Adjusting the Accounts
4. Chapter 4 Completing the Accounting Cycle
5. Chapter 5 Accounting for Merchandising Operations
6. Chapter 6 Inventories
7. Chapter 7 Fraud, Internal Control, and Cash
8. Chapter 8 Accounting for Receivables
9. Chapter 9 Plant Assets, Natural Resources, and Intangible Assets
10. Chapter 10 Liabilities
11. Chapter 11 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings
12. Chapter 12 Investments
13. Chapter 13 Statement of Cash Flows
14. Chapter 14 Financial Statement Analysis

Strange But Real, Bagus Kodok Marrying Fairy

Marriage is not uncommon in Ngawi, East Java. This is not the lovebirds marriage handsome man with a beautiful woman, but a man with a female fairy.

Yes, this is a true story. He is Bagus Kodok Ibnu Sukodok or Bagus Kodok or Eko. The 63-year-old man from Central Java. He married Roro Setyowati , fairy of the forest or in the District of Paron Ketonggo Alas, Ngawi.

Marriage was held in the old house belonging to Bramantyo Prijosusilo "Sekaralas Village residents", District Widodaren, Ngawi, Wednesday (08/10/2014) take the attention of thousands of people. Moreover, the procession of sacred worth and has mystical powers.

Sekaralas village chief, said the organizers of the wedding Sihmanto is Bramantyo. In fact, in advance, Bram had requested police permission to hold the preparation of the wedding procession.

"It is true that this is a wedding. However we will not likely see his future wife," he explained to Surya Online, Tribunnews Network.

Kasmiyanto, a resident, explaining the odd marriage news was quickly spread to most areas of Ngawi. "It does not make sense, but it's real. Gentleman capable of dealing with supernatural beings," he said. (Surya / Sudarmawan)

MIDTERM INDONESIAN ECONOMIC

1. What is structural transformation? Please elaborate the concept and relate it the current condition of Indonesia.

Economic growth occurs continuously can cause changes in the structure of the regional economy. Structural transformation means a process of structural change in the economy from agriculture to industry and services sectors, where each sector will undergo a transformation process that is different.

FACTORS CAUSE STRUCTURAL TRANSFORMATION.
As for some of the factors contributing to the transformation of the economy, namely, the first caused by human nature in their consumption activities. In accordance with the Law of Engels that the higher the income of the people, then the less the proportion of income used to buy agricultural materials, otherwise the proportion of income that is used to purchase goods industrial production becomes larger. Thus the role of the industrial sector will be greater than the agricultural sector. Second, changes in the economic structure caused also by technological changes that take place continuously. Structural transformation process will run faster if there was a shift towards domestic demand pattern of manufacturing industry output amplified by similar changes in the composition of foreign trade or export.

OCCURRENCE OF STRUCTURAL TRANSFORMATION.
Sukirno (2006 ) explains that , based on the undertaking of the economic sectors in the Indonesian economy is divided into three main groups :

1. The primary sector , comprising agriculture , livestock , forestry , fisheries , mining and quarrying .
2. Secondary sector, comprising manufacturing, electricity, gas and water, building.
3. Tertiary sector , comprising trade , hotels , restaurants , transport and communications , finance , leasing and business services , other services ( including government ) .

In general, the transformation that occurs in developing countries is the transformation of the agricultural sector to the industrial sector, or the transformation of the primary sector to the primary sector (secondary and tertiary. As seen in the figure below, which is based on the results of the study Chenery and Syrquin that changes sectoral contribution to the formation of regional GDP in the long run will show the following pattern:

Economic Structural Changes in the Process of Economic Development

Source: Tulus Tambunan (2001)

Seen in the Figure that the output of the primary sector contributes to the formation of the Gross Domestic Product (GDP) has narrowed while the share of Gross Domestic Product (GDP) of the secondary and tertiary sectors have increased along with the increase in national income per capita. Thus, economic transformation showed a shift of economic activity from the traditional economy into a modern interconnected economy.

Examples of Structural Transformation
From the beginning we see most of the people who live in rural areas to work as a farmer, but now many who make the shift from rural to urban areas and worked in various manufacturing and service companies.

In economic transformation, there are several stages or economic processes, namely:

• The process of accumulation
  Process of resource utilization in order to increase production capacity in line with the increase of income percapita of a country

Two main indicator is the increase in expenditure per GDP Education and School enrollment ratio increased both enrollment rate of primary, secondary and tertiary.

• The process of allocation 
• the process of distribution
• 
  

2. The ultimate goal of ASEAN is to achieve ASEAN Economic Community in 2015. In relation with labor market, how do you think Indonesia’s labor force will face this challenge? Please give your opinion.

I think Indonesia is not yet ready for labor or labor Indonesia will face problems in dealing with ASEAN COMMUNITY 2015.
Labor issues in the country faces three major problems, namely

• Limited employment opportunities. This is because economic growth has not been able to absorb the labor force into the labor market and the number of unemployed who have been there. 
• Low quality of the labor force. Based on BPS data in August 2013, the low quality of the labor force as indicated by the estimated composition of the labor force, which is mostly down to the elementary school education, which still reached 52 million people, or 46.95 percent. 
• Persistently high levels of unemployment. Based on BPS data, the open unemployment rate in Indonesia in August 2013 reached 6.25 percent in February 2013, an increase of 5.92 per cent recorded in August 2012 and that by 6.14 percent.

3. Please elaborate, how urbanization impact on structural transformation? What is the most important factor of production in this process? (max. 500 words)

Urbanization is the movement of people from rural to urban. Urbanization due to the increasing needs of rural consumption, but the resources in the village itself is not able to meet the needs of the community. Therefore, much rural society who go to the city. People who had been a farmer in the city they work in the industry, either as workers or others. This process will automatically change the structural transformation in Indonesia. Where the supply of the economy of the agricultural sector declined while of manufacturing sector increased by leaps and bounds. Since most of the farmers in the village have gone to town. And the city they work in sectors manufacture.

People who do the urbanization of the city to be indirect labor inputs for manufacture. So the industry demand for labor can be met. The more labor will increase the production industry. And an increase in auto production workers will get a bigger income as well. So the economic standard of the people could be increasing.



4. Why low and middle income economy usually have bigger gap in income distribution? Please explain

Low and middle income economy usually have bigger gap in income distribution because too many expenses incurred rather than on income is not sufficient to be distributed evenly across the area, causing the distribution of income distribution. The main cause is the lack of proper economic development targets and structural development at the expense of other sectors. The gap also caused by : The middle income have more strong production factor than low income class. And the differentiation of knowledge and information between middle and low income make more significant of GAP.

The Wolfson Postgraduate Scholarships in The humanities (University of sheffield, UK)

The University of Sheffield has been given a substantial grant to enhance postgraduate research, thanks to the Wolfson Foundation, a charity that awards grants to support and promote excellence in the fields of science and medicine, health, education, and the arts and humanities.

Sheffield is one of only nine universities across the UK selected to take part in a pilot funding programme of postgraduate scholarships. Sheffield has been selected due to its track record in research excellence and proven success in attracting promising postgraduate students.

sheffield

The Wolfson Postgraduate Scholarships will be available in the broad subject areas of history, literature and languages. The scholarships will be awarded to outstanding students who demonstrate the potential to make an impact on one of these fields and to be future academic leaders. They will be awarded solely on merit to students aspiring to an academic career.

The Wolfson Postgraduate Scholarships pay:

• Tuition fees
• an annual, tax-free maintenance stipend, currently £15,000
• a Research Training Support Grant (currently £5,500 per year) for study visits, conferences, books, consumables and equipment.

These scholarships fund up to three years full-time or six years part-time study, subject to satisfactory progress. Part-time studentships will be paid at 50% of the full-time rate (i.e. £7500 stipend per year).

Eligibility

• You should have a strong academic record, including a first class or upper second class undergraduate degree and a Masters degree in a field of study relevant to your research (or equivalent qualifications).
• You should be applying to start your first year of study on a full-time or part-time PhD with the University in the 2014-15 academic year (i.e. after 1st August 2014, exact start date to be agreed with your supervisor/ department) on a project which falls into one of the broad categories of history, literature or languages.
• Awards are open to UK, EU and international applicants.

How to apply
Scholarships are awarded on a competitive basis – applications are assessed on the basis of academic success and qualifications, experience, research background, a clear well-articulated research proposal, the potential impact of the research and a good match with supervisor/ departmental expertise.

1. As a first step you should contact an academic department / supervisor to discuss your proposed research project.
2. Apply for admission as a PhD student. Once you have done this you will receive an application/ admissions number (usually within a few working days). You will need this number to apply for a scholarship, so please ensure that you apply in plenty of time before the deadline.
3. Once you have an application number, apply for a scholarship by completing the scholarships application form. This form will be considered alongside the information and supporting documents (transcripts, references etc) that you supplied with your admissions application. You can use this form to apply for various scholarship schemes (University Prize, Faculty, Harry Worthington, Wolfson, ESRC DTC Scholarships) – please complete it once only, ticking the schemes you wish to be considered for.
4. The closing date for Wolfson Postgraduate scholarship applications is Monday 3rd February 2014 at 12 noon. Late applications will not be accepted in any circumstances.
5. Your application will be reviewed by scholarship panels, and you will be informed of the outcome by the end of May 2014.

Further Information
If you have any questions please see our FAQs or email pgr-scholarships@sheffield.ac.uk.

International Baccalaureate Scholarship, University of Reading, (United Kingdom)

To apply for this Scholarship you must hold the offer of a place at the University of Reading. You will receive the scholarship only if you hold Reading as your Firm choice. you must send a nomination letter from the school/college (at which you are studying for the International Baccalaureate) to the Student Financial Support office. Nomination letters should outline your academic and extra-curricular achievements, and explain why the school thinks that you are suitable for the scholarship.

Reading

Who can apply?

1. International undergraduate students with excellent results in the International Baccalaureate qualification (see the International Baccalaureate Organisation website for details).
2. Available to students of any subject. You must be a new international (not UK or EU) student.
3. In order to be considered for this Scholarship you must hold the offer of a place at the University of Reading. You will receive the scholarship only if you hold Reading as your Firm choice.

What is it worth

• This Scholarship provides Tuition Fees at International rate
• It is available (dependent on eligibility) for up to 3 years.

Closing date for applications is 9 May 2014

Further information
For further information please contact a member of Student Financial Support at the Carrington Building.
Telephone + 44 (0)118 378 7430 or email studentships@reading.ac.uk
For more information, please visit official website: www.reading.ac.uk.

Hubei Provincial Scholarships Management, (China)

In order to adapt the development of study abroad in china and increase the use efficiency of scholarship for international students, Hubei Province have established regulations of Hubei Provincial Scholarships Management for the purpose of talents cultivation, scientific researches, social service and cultural exchanges in universities and colleges.

Hubei Uiniversity

Scholarship Standard
Scholarships are provided for supporting tuitions in principle. According to different amounts, scholarships should be divided into five categories: Undergraduate Scholarship is 10,000 per year; Graduate Scholarship is 15,000 RMB per year; Doctorate scholarship is 20,000 RMB per year; General Scholar Scholarship is 5,000 RMB per 6 months or 10,000 per year; Advanced Scholar Scholarship (including visiting scholars, similarly hereinafter) is 10,000 per 6 months or 20,000 per year.

The standard of scholarship for foreign students enrolled as the requirement of the external agreement that Hubei province signed should be implemented according to the external agreement.

Major Limitation
Hubei Provincial Scholarships are open and applicable for all majors’ students or scholars.

Application Requirement

1. Applicants should be foreign citizens with valid passport and, should be friendly to China.
2. Applicants should be well-behaved, hardworking, grade excellent and in good health.
3. Requirements on applicants’ academic degree and age:
   
   • Undergraduate scholarship applicants should be within average age of 25 years old and have obtained degree equal to Chinese High School Degree or above.
   • Graduate Scholarship applicants should within the average of 30 year old and have obtained bachelor degree.
   • Doctorate Scholarship applicants should be within the average age of 35 years old and have obtained master’s degree.
   • All General Scholar Scholarship applicants should be within the average age of 40 years old and Chinese language scholars should have obtained Higher School Degree or above, professional scholars should have obtained bachelor’s degree or above or should be university students in grade 2 or above.
   • Advanced Scholar Scholarship applicants should have obtained master’s degree or above and associate professor title or above, and should be the average age of 50 years old.
4. The requirement for applicants’ Chinese language proficiency to be decided in accord with the major to be learned and language of instruction.
5. Applicants do not obtain any financial aid from Chinese government or other organizations.

Application Date
Scholarship Applications should be accepted by all universities and colleges between February and June. More details would be provided by related universities and colleges.

Application Process and Acceptance Department

• All Hubei provincial college and universities organize current foreign students to apply for the scholarship and contact the foreign students who are planning to study in Hubei province through Chinese embassies in foreign counties, foreign educational institutions or internet.
• All qualified foreigners, both the ones who are studying in colleges and universities in Hubei province and the ones who are in foreign counties can apply to the colleges and universities you study in or you want to.
• All colleges and universities accept scholarship application on Feb. to June. The application will be assessed basically on the principal of open, fair and justice by the school assessment team and the result will be published in school for a week.
• Ministry of Education of Hubei Province accepts all colleges and universities’ Application Forms of Hubei Provincial Foreign Student Scholarship every June, and will publish the result on Hubei province education information net (www.e21.edu.cn) for a week after the assessment, if there is no dispute, the Ministry of Education of Hubei Province will issue a document to confirm it.
• The scholarship students recommended by foreign government and international organizations according to the requirement of the agreement will be

University of Auckland International Business Masters Scholarships, (New Zealand)

The Scholarships were established in 2013 and are funded by the University of Auckland Business School.

The main purpose of the Scholarships is to support international students to gain the skills and knowledge required to launch a business career by completing a Master of Management, Master of International Business, Master of Marketing, Master of Applied Finance or Master of Professional Accounting degree at the University of Auckland Business School.

The University of Auckland

A key objective is to enhance the diversity of the class profile.

Selection Criteria

• The basis of selection will be academic merit and a written statement. Preference may be given to students not receiving other financial assistance.
• Academic merit is assessed by the GPA or GPE obtained over the applicant’s most recent two years of full-time graded study (or equivalent).
• The written statement should be no more than 500 words and must highlight the applicant’s potential to succeed in business studies at the University of Auckland and include details about their career goals, motivations and also demonstrate how they can be an ambassador for the University of Auckland Business School.
• NOTE: Candidates must always refer to the regulations for comprehensive details about selection.

How do students apply?
Application by form is made to the Scholarships Office.

NOTE: Application can be accessed from the University of Auckland scholarships website http://www.auckland.ac.nz/scholarships.

REGULATIONS:

• The Scholarships shall be known as the University of Auckland International Business Masters Scholarships.
• One or more Scholarships will be awarded for a period of up to one year and each will be of the value of up to $30,000.
• To take up and be paid the Scholarship the recipient must be

Master Fellowships in Public Health and Tropical Medicine, Wellcome Trust, UK

This scheme strengthens scientific research capacity in low- and middle-income countries, by providing support for junior researchers to gain research experience and high-quality research training at Master’s degree level.

Research should be aimed at understanding and improving public health and tropical medicine of local, national and global relevance. Public health and tropical medicine cover a wide range of health problems, including communicable and non-communicable diseases. Topics include:

• demographic, social science and health economic studies
• epidemiological, field and community-based studies
• healthcare systems and policy research
• measurement of infectious and chronic disease burden
• population studies
• clinical trials and case-control studies
• studies of disease mechanisms in the natural host
• determinants of disease susceptibility and resistance



welcome trust

• immunity or resistance in natural hosts or vectors.

This can include laboratory-based molecular analysis of field or clinical samples, but projects focused solely on studies in vitro or using animal models will not normally be considered under this scheme.

We are particularly interested in requests for research training support in the social sciences, demography, health economics, medical statistics and vector biology.

This Fellowship is part of a series of career awards aimed at building sustainable capacity in areas of research that have the potential for increasing health benefits for people and their livestock in low- and middle-income countries.

In partnership with the Association of Physicians of Great Britain and Ireland, we have have established a joint Wellcome Trust-Association of Physicians of Great Britain and Ireland Master’s Fellowship. Two joint awards per annum will be made, in addition to the Wellcome Trust Master’s Fellowships. Joint awards will be considered during the selection process for the Wellcome Trust Master’s Fellowships – no separate application is required.

International Student Merit Scholarship,( University of Plymouth, UK)

Plymouth University is pleased to announce the availability of scholarships for international students who wish to study postgraduate taught degree courses.

To be considered for one of these scholarships you need to first hold a conditional offer of a place on a postgraduate taught degree programme at Plymouth University commencing in September 2014. If you have not yet applied to us you need to do this first – please complete an application form and see information on how to apply.

International Student Merit Scholarship

• Level/Course of Study: All Postgraduate taught program mes
• Minimum eligibility criteria for consideration for award: Equivalent of a UK University 1st class Bachelors degree in a relevant subject.
• Value of award: £2,500
• Number of awards available: 10

Application: Complete the application form that can be found by clicking on the link below and return this, along with all requested documents, to the email address specified. Please note you must have received a conditional offer of a place for a postgraduate taught programme commencing in September 2014. You must also be holding the equivalent of a UK University 1st class Bachelor degree in a relevant subject. See Terms and Conditions for details. Once all conditions of your offer have been met and the tuition fee deposit has been paid, we will then confirm the scholarship award and issue your unconditional offer letter or CAS.