ÐÏà¡±á>þÿ =?þÿÿÿ<ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿì¥ÁÀ ð¿bjbjÉÉ *$«|«|+ Øÿÿÿÿÿÿ·t t ÎÎÎÎÎÿÿÿÿâââ8$>$âh+øbbxxxÙÙÙç*é*é*é*é*é*é*$`,²/š +ÎÙ·"ÙÙÙ +ÎÎxx?"+ÑÑÑÙ¾ÎxÎxç*ÑÙç*ÑÑ¾›'ø*xÿÿÿÿ°‹Üe¦†Ðÿÿÿÿ—j“)8Ó*8+0h+Ë)8¬/n¬/p**¬/Î*¼ÙÙÑÙÙÙÙÙ + +obÙÙÙh+ÙÙÙÙÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ¬/ÙÙÙÙÙÙÙÙÙt ”: SAN JOSE STATE UNIVERSITY COLLEGE OF BUSINESS DEPARTMENT OF ACCOUNTING & FINANCE BUS 020—FINANCIAL ACCOUNTING FINAL EXAM-PART I Professor William F. O'Brien May 2015 Name:___________________________________ Date:____________________________________ Instructions: Prepare typewritten answers for the FSA question. Limit yourself to 3 pages of text for this problem. This exam is due on any of these dates: in class on 5/7/2015, in BBC 220 on 5/15 at 2:30pm or in BBC 021 on 5/19 at 5:15pm. No collaboration or the use of tutors is allowed on this exam. Scoring: Questions 1 __________ (55 points) Question 2 __________ (45 points) Raw Score __________ (100 points) Curve Adj. __________ Total __________ 1. Financial Statement Analysis Problem: Please refer to Problem 14-6 on page 755 in the textbook. Perform a vertical and horizontal analysis of Corbin Company’s Income Statements and Balance Sheets. Comment on what you feel are the 4 most significant issues present in, first, the Balance Sheets and, then, the Income Statements (8 issues altogether). Use an Excel spreadsheet to perform the calculations. Ignore the problem’s request for ratios. Just use the financial information to perform your FSA. Limit your text to no more than 3 pages. 2. Problem 2: Almaden Health Services. January 1, 2012 is the first day of operations for Almaden Health Services. The following items summarize the 2012 financial events for the company: On January 1, 2012 common stock was issued to equity investors for $10,000. A 5% SBA loan of $30,000 was received on January 2, 2012. The loan is to be repaid on January 2, 2013. Paid $25,000 for furniture and medical equipment on January 3, 2012. During 2012, $40,000 was paid for miscellaneous operating activities. All of these payments were made in cash. The payments were for a combination of services and medical supplies. Almaden inventories its medical supplies. $6,000 of medical supplies was on hand at December 31, 2012. During 2012, Almaden billed its patients $60,000 for services provided. On December 31, 2012, the patients still owed $7,000. The furniture and equipment is being depreciated over 5 years using the straight-line depreciation method. Items received in the first half of a month are charged a full month’s depreciation expense. Almaden annually pays cash dividends to its owners equal to 30% of net income. Almaden is an income tax-exempt business. Instructions: Prepare the 2012 entries for Almaden Health Services including any adjusting entries. Almaden Health Care entries: San Jose State University Professor William F. O’Brien Financial Accounting Spring 2015 Financial Accounting May 2015 Final Examination-Part I-Spring 2015 Page PAGE 1 FPQmnxž¡¢¦¨Ñýþ / ? 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O'Brien, MBA, CPAwfocpap þÿà…ŸòùOh«‘+'³Ù0l€ˆ¨Ðà ðü (4 @LT\däSANTA CLARA UNIVERSITY William F. 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