Reference no: EM135860

Williams-Santana，Inc。是高科技工业零件的制造商，该制造商是由两位才华横溢的工程师在2001年启动的，几乎没有业务培训。2013年，该公司被其主要客户之一收购。作为内部审计的一部分，发现了给定的事实。审核发生在2013年之前进行任何关闭条目或调整条目。

A。2011年开始时以32,000美元的价格购买了五年的伤亡保险单。当时，全额借记了保险费用。

b. Effective 1^stJanuary, 2013, the company changed the salvage value used in evaluating depreciation for its office building. The building cost $586,000 on 29^thDecember, 2002, and has been depreciated on a straight-line basis assuming a needful life of 40 years and a salvage value of $110,000. Declining real estate values in the area shown that the salvage value will be no more than $27,500.

c. On 31^st2012年12月，由于使用定期库存系统的物理库存计数错误，商品库存被$ 22,000夸大了。

d. The company changed inventory cost techniques to FIFO from LIFO at the end of 2013 for both financial statement and income tax purposes. The change may cause a $930,000 increase in the starting inventory at 1^stJanuary, 2014.

e. At the end of 2012, the company failed to get $14,900 of sales commissions earned by employees during 2012. The expense was recorded when the commissions were paid in early 2013.

F。2011年初，该公司以660,000美元的价格购买了一台机器。据估计，其使用寿命为10年，没有打捞价值。该机器已被双重平衡方法贬值。它的账面金额为31^stDecember 2012 was $422,400. On 1^stJanuary, 2013, the company changed to the straight-line method.

g. Warranty expense is evaluated each year as 1 percent of sales. Actual payment experience of recent years shows that 0.80% is a better indication of the actual cost. Management effects the change in 2013. Credit sales for 2013 are $3,400,000; in 2012 they were $3,100,000.

目的任何日记帐分录以作为直接结果of the change or error correction as well as any adjusting entry for 2013 related to the situation described.