Please select a category that best reflects your ad. b From the company’s balance sheet at May 31. Current liability b. It is universally available for all U. Here are 12 methods of liquidation that our clients use: Relist or re-photograph slow sellers: Use this if the prior copy and photo didn’t show the product well. How will you deal with the following items while preparing for the Bombay Women Cricket Club its income and expenditure account for the year ending 31. (b) Contracting officers shall use the policies in this part in conjunction with the policies and procedures for solicitation, evaluation and award prescribed in part 13, Simplified Acquisition Procedures; part 14, Sealed Bidding; or part 15, Contracting by Negotiation. The income statement account balances are for the year ending December 31, 2009. Items must not be allowed to remain in a balance sheet account indefinitely. Starbucks includes this summary as the first note to the 2017 consolidated financial statements shown in Appendix A. The balance sheet can not reflect those assets which cannot be expressed in monetary terms, such as skill, intelligence, honesty, and loyalty of workers. Undeposited Funds is a special account created by QuickBooks as a clearing account for payments that have been received but not yet deposited into the bank account. It is important to note that just because the trial balance balances, does not mean that the accounts are correct or that mistakes did not occur. How to Find the Common Stock on a Balance Sheet in Accounting. The balance sheet is the show for general consumption, but the notes to the financial statements are where you find the small print that most people don’t read. In the equity section of the balance sheet, you'll see terms including par value (the nominal value of the company's stock) and shareholders' equity (the difference between total assets and total liabilities), and proprietorship reserves. The Chart of Accounts for a business includes balance sheet accounts that track liabilities and owners’ equity. Selecting a time period in the Make General Journal Entries screen will show a list of all journal entries and indicate if the entry is an adjusting entry. Liabilities are lumped into two types: current liabilities and long-term liabilities. As we just noted that the balance sheet is nothing but a set of balances. Prepared to verify again the equality of the debits and credits in the ledger. Only balance sheet accounts appear in the post-closing trail balance because all income statement accounts and the withdrawels account have zero balances at this point. Some items may appear on more than one statement. The nature of a company's accounts receivable balance depends on the sector and industry in which it operates, as well as the particular credit policies the corporate management has in place. Use the following information to prepare a multistep income statement and a classified balance sheet for Vernon Company for 2013. Adjusting Entires d. For example, the notes typically include a breakdown of the company's fixed assets and descriptive data regarding any interest-bearing debt. accounts payable: Term. All of the following are elements of a Balance Sheet except. In a liquidity-based presentation of the balance sheet, the most liquid items show first on the side of assets on the balance sheet. ' 1 l l l l l. The adjusted trial balance provides the balances for every account as of the last day of the accounting period. ' 1 l l l l l. The income statement lists revenue and expenses for a given period of time, but at the end of the reporting period, those accounts are zeroed out. org are unblocked. Off Balance Sheet - OBS: Off balance sheet (OBS) items refer to assets or liabilities that do not appear on a company's balance sheet but that are nonetheless effectively assets or liabilities of. Do not include the interest on the loan other than unpaid interest to the period-ending date shown on the balance sheet. To see how accounts payable is listed on the balance sheet, below is an example of Apple Inc. Examples of current assets are cash, accounts receivable, and inventory. In a liquidity-based presentation of the balance sheet, the most liquid items show first on the side of assets on the balance sheet. interest expense. Revenue from sales of the company's products. Question: For each account listed, identify the category that it would appear on a classified balance sheet. The trial balance above does not show the ending balance of capital. These funds add to Owner's equity in two parts: 1. Sometimes balance sheets show assets at the top, followed by liabilities, with shareholders' equity at the bottom. The Balance Sheet is an important source of information for the credit manager. Balance sheet presentation The following balance sheet was prepared by the bookkeeper for Perry Company as of December 31, 2007. revenues Correct. Just by examining comparable balance sheets, investors can draw conclusions quickly. An example of this would be a received invoice that you have not paid yet, for a service such as advertising, or electric/telephone bills. The preparation of their Balance Sheet is on the same pattern as that of the business entities. (The other major financial statements are the income statement, statement of comprehensive income, statement of cash flows, and statement of stockholders' equity) The balance sheet is also referred to as the statement of financial position. Identify whether each of the following items would appear on the income statement (IS), statement of changes in stockholders’ equity (SE), balance sheet (BS), or statement of cash flows (CF). to see the trend of various income statement and balance sheet figures of a company. Classify each of the following items according to (1) whether it belongs on the income statement (IS) or balance sheet (BS) and (2) whether it is a revenue (R), expense (E), asset (A), liability (L), or stockholders' equity (SE) item Accounts Payable. The Office Supplies account has a debit balance of $400; a year-end inventory count reveals $80 of supplies still available. 1 Write a heading at the top of the balance sheet. Paid-In Capital C. Net income c. Accounts Receivable c. A category may be used more than once or not at all. Which of the following items is least likely to appear on the balance sheet of a service business? Select one: a. Deferred credits. Why do we need Cash Flow, Income Statements & Balance Sheet? Why not a single statement?. The balance sheet show in the video is the simplified version we learned at the beginning of the course. For example, the account name in the trial balance is Checking, but the value needs to be reflected in the balance sheet as Cash. The balance sheet thus provides a snapshot of a business at an exact point in time - it shows the balances of the. It is extremely useful to include classifications, since information is then organized into a format that is more readable than a simple listing of all the accounts. (b) Contracting officers shall use the policies in this part in conjunction with the policies and procedures for solicitation, evaluation and award prescribed in part 13, Simplified Acquisition Procedures; part 14, Sealed Bidding; or part 15, Contracting by Negotiation. Money market fund—Volonte 5,000,000 5. Fund balance and net assets are the difference between fund assets and liabilities reflected on the balance sheet or statement of net assets. Balance Sheet Analysis. State separately, in the balance sheet or in a note thereto, any item not properly classified in one of the preceding liability captions which is in excess of 5 percent of total liabilities. There are three common components to stockholders' equity: paid-in capital, treasury stock, and retained earnings. Notes payable (due in 6 to 12 months) 3. Answer: Option C. Current assets for the balance sheet. Ideally, the current assets are double the current liabilities. In other words, it breaks down each of the balance sheet accounts into smaller categories to create a more useful and meaningful report. Current assets also include prepaid expenses that will be used up within one year. It reports assets, liabilities, and shareholder’s equity to provide an overview of what a company owns, what it owes, and what is left over for the owners. Accumulated other comprehensive income is a subsection in equity where "other comprehensive income" is accumulated (summed or "aggregated"). There are no requirements to present a third balance sheet, other than on the initial adoption of ASPE. These funds add to Owner's equity in two parts: 1. NO PIGGYBACK POLICY ENFORCED. How should this transaction be recorded?. For purposes of paragraph (a)(4) of this Item only, contingent liabilities arising out of litigation, arbitration or regulatory actions are not considered to be off-balance sheet arrangements. The Cash Flow Statement is the best resource for testing a company’s liquidity because it shows changes over time, rather than absolute dollar amounts at a specific point in time. Third, Income Statement structure and contents, incuding income metrics for measuring financial performance. It is universally available for all U. Again, it is not clear what is driving these shifts or whether they illustrate a larger trend or not. It's included on the business balance sheet at the end of an accounting period — month, quarter, or year. The Balance Sheet vs Income Statement (& Statement of Changes in Equity) The balance sheet, together with the income statement and the statement of changes in equity, forms part of the four key financial statements of a business. Balance sheets provide a snapshot of the assets and liabilities of a business at a point of time. Undeposited Funds is a special account created by QuickBooks as a clearing account for payments that have been received but not yet deposited into the bank account. If the item does not belong on the classified balance sheet, put an X. It's important to note that the Cash Flow Statement reflects a firm’s liquidity. Advantages and Disadvantages of a Balance Sheet By Eric Bank, MBA, MS Finance Updated November 30, 2019 A balance sheet is a snapshot in time of what a company owns (assets), what it owes (liabilities) and the shareholders' interest in the company (stockholders' equity). sales taxes payable. The following categories are on a classified balance sheet. To get the book value of a single share of stock, for instance, you divide the total. equity Incorrect. Management's Discussion and Analysis of Financial Condition and Results of. Inventory b. To see how accounts payable is listed on the balance sheet, below is an example of Apple Inc. Income statement: This lists the profit generated. A balance sheet lays out the ending balances in a company's asset , liability , and equity accounts as of the date stated on the report. Notes to the General Instructions for Preparation of Balance Sheet require a company to disclose in the Notes items referred to in Note 6(D). 3 points QUESTION 2 Which of the following would appear on an income statement? unearned revenue cost of sales retained. Known as the accounting equation, it sounds simple but is actually a bit more complex and a vitally important basic concept to form the basis of your accounting education. Let's look at how to read a balance sheet. There are three common components to stockholders' equity: paid-in capital, treasury stock, and retained earnings. Book values are based on the accounting methods used by a business. e) Will appear in the noncurrent assets sections of the balance sheet under Property, plant and equipment head f) Will appear as a current asset in the books of consignor, under Inventories g) Will appear as Intangible assets on the non. If a contra account, or any amount that is negative or opposite the normal balance, put parentheses around the letter selected. By studying the balance sheets of the major commercial banks of a country, one can also know the trend of the monetary market. The following paragraph discusses this in more detail. QUESTION 1 A non-classified balance sheet typically does not have a distinction between which of the following items? assets and liabilities current and noncurrent items liabilities and stockholders' equity Resources invested by the owners and amounts borrowed from creditors. Reading 22 LOS 22c: Describe alternative formats of balance sheet presentation. The biggest item within the current liabilities of Travis Perkins’s balance sheet is trade and other payables - goods and services received but not yet paid for (See p134 of the annual report). Identify whether each of the following items would appear on the income statement (IS), statement of changes in stockholders’ equity (SE), balance sheet (BS), or statement of cash flows (CF). (Hint: Some of the items will not appear on either statement, and ending retained earnings must be calculated. 3 of these items are found on the balance sheet 4 of these items are found on the balance sheet 5 of these items are found on the balance sheet 6 of these items are found on the balance sheet. In the example, if a company’s balance sheet shows 20,000 shares issued, the company has already sold 20,000 of its 500,000 authorized shares to investors. ) Salaries Expense Common Stock Notes Receivable (short Term) Allowance For Doubt Ful Accounts Accumulated. Not Reported on Balance Sheet. The balance sheet reconciliation may also be accompanied by a note disclosure that presents the reconciling items in greater detail. Prepared to verify again the equality of the debits and credits in the ledger. Under what heads and sub-heads, the following items will appear in the balance sheet of a company as per Schedule III, Part I of the Companies Act, 2013. Balance sheet: What is owned and what a company owns in a given period. Instead, this reporting format simply lists all normal line items found in a balance sheet in their order of liquidity, and then presents totals for all assets, liabilities, and equity. This leads to a final balance of $30,140. There are some additional liabilities, such as operating leases that are considered off-balance sheet because they will not appear on the balance sheet. Cite the decision points related to how a loan should be classified if the lender can call the loan. The section entitled "other liabilities" on a balance sheet is just such a catch-all category. The opening balance is used in the beginning of a financial plan on the opening balance sheet. This detail allows financial statement users to see how much the company has invested in capital equipment, buildings, trademarks, and other investments. Required: 1. Use the following information to prepare a multistep income statement and a classified balance sheet for Vernon Company for 2013. Book values are based on the accounting methods used by a business. Unclassified Balance Sheet. Multistep income statement and classified balance sheet Required. To understand a balance sheet better, let us take a look at the elements of their balance sheet. Dividends c. Prepaid rent b. , goodwill, trademarks, patents, copyrights, etc. Assets are usually listed on a balance sheet from top to bottom by rank of liquidity (i. Typical line items include cash received from customers, cash paid to suppliers, cash paid for wages, etc. 50% for contracts less than $2,000,000 and greater than or. For each account listed identify the category that it would appear on a classified balance sheet. While the balance sheet can be prepared at any time, it is mostly prepared at the end of. If you treat your deposit as an asset, you disclose the total amount. Question: Required Use The Following Information To Prepare A Multistep Income Statement And A Classified Balance Sheet For Eller Equipment Co. The total of stockholders' equity is equal to the amounts listed on the balance sheet for assets minus the amounts listed on the balance sheet for liabilities. The two most common formats of reporting the balance sheet are the vertical balance sheet (where all line items are presented down the left side of the page) and the horizontal balance sheet (where asset line items are listed down the first column and liabilities and equity line items are listed in a later column). On 31 March 2013, the directors decided to repurchase 220 000 ordinary shares from members of the Gaptu family who were no. Current liability b. (b) Contracting officers shall use the policies in this part in conjunction with the policies and procedures for solicitation, evaluation and award prescribed in part 13, Simplified Acquisition Procedures; part 14, Sealed Bidding; or part 15, Contracting by Negotiation. Liabilities are lumped into two types: current liabilities and long-term liabilities. The comparative balance sheet has two columns for the data of original. A balance sheet is a statement of the financial position of a business that lists the assets, liabilities, and owners' equity at a particular point in time. The above items are self explanatory. The following items are the Current Liabilities that has to be included in balance sheet. Second, the income statement relationship to other statements that appear at the end of the accounting cycle, including the Balance Sheet, Retained Earnings Statement, and Cash Flow Statement (SCFP). By rearranging the original accounting equation, we get Stockholders Equity = Assets - Liabilities. Which of the following items would be least likely to appear in the current liabilities section of a classified balance sheet? asked Jul 8, 2019 in Business by jessgirl088 A. Under what heads and sub-heads, the following items will appear in the balance sheet of a company as per Schedule III, Part I of the Companies Act, 2013. All of these are critical to managing inventory as a strategic objective. Use the following categories: Current Assets, Long-term Investments, Plant Assets, Intangible Assets, Current Liabilities, Long-term Liabilities, and Stockholders' Equity. As indicated below, The Toy Company has Total Fixed Assets on December 31, 200X valued at $26,500. 58000 warrenties pay. Revenue from sales of the company's products. Cash: Cash includes accounts such as the company's operating checking account, which the business uses to receive customer payments and pay business expenses, or an imprest account, which keeps a fixed amount of cash in it (such as petty cash). Liabilities are arranged on the balance sheet in order of how soon they must be repaid. Total Fixed Assets Total Fixed Assets is the sum of all the Net Fixed Assets listed on a company's balance sheet. Balance with directors/managers showing credit balance. balance of payments: (1) A Japanese insurance company purchases U. The Office Supplies account has a debit balance of $400; a year-end inventory count reveals $80 of supplies still available. It reports assets, liabilities, and shareholder’s equity to provide an overview of what a company owns, what it owes, and what is left over for the owners. Facebook will warn you if you intend to share a news item more than three months old. If an item would not appear on any financial statement, … Continue reading (Solved) Identify whether each. How to Find the Total Number of Shares From a Balance Sheet. The following example shows a simple balance sheet based on the post-closing trial balance of Company A. A classified balance sheet adds groupings and subtotals to make the balance sheet easier for investors to read and analyze. Show how are the following items dealt with while preparing the final accounts for the year ended 31st March, 2019 of a Not-for-profit Organisation: Case I Expenditure on construction of Pavilion is ₹ 6,00,000. The latter is an account that is set up to alert investors that a certain part of the shareholders' equity won't be. Most trade receivables are initially recorded at their (Points: 2) maturity values discounted values present values net cash values 8. 2) Morgan Used Cars sells used cars. The amounts reported for cash, accounts receivable, and liabilities are equal to or are very close to their current market or settlement values. , if part of the Basic Financial Statements Schedule of. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF. it is like an instant picture. Unclassified balance sheet. The changes in periodic balance sheet items reflect the conduct of a business. The balance sheet is a very important financial statement that summarizes a company's assets (what it owns) and liabilities (what it owes). A classified balance sheet presents information about an entity's assets, liabilities, and shareholders' equity that is aggregated (or "classified") into subcategories of accounts. In a liquidity-based presentation of the balance sheet, the most liquid items show first on the side of assets on the balance sheet. a plot of land could appear on the balance sheet in each of the following categories except: treasury stock: Term. Let's say your overdraft li. Sometimes balance sheets show assets at the top, followed by liabilities, with shareholders' equity at the bottom. Trade creditors are those suppliers to whom the business owes money. The figures reflected on the balance sheet, consist of the ending balance of the balance. Accumulated other comprehensive income is a subsection in equity where "other comprehensive income" is accumulated (summed or "aggregated"). Operational A bank overdraft is a bank account which can have a negative balance, up to your overdraft limit. Account form balance sheet. The "bottom line" of a balance sheet must always balance (i. If a contra account, or any amount that is negative or opposite the normal balance, put parentheses around the letter selected. Balance Sheet Pledged assets are treated no differently on the borrower's balance sheet than any other assets. Paid-In Capital C. The two most common formats of reporting the balance sheet are the vertical balance sheet (where all line items are presented down the left side of the page) and the horizontal balance sheet (where asset line items are listed down the first column and liabilities and equity line items are listed in a later column). Which of the following items would be least likely to appear in the current liabilities section of a classified balance sheet? Bonds Payable Bonds payable are usually classified on the balance sheet as:. Fund balance and net assets are the difference between fund assets and liabilities reflected on the balance sheet or statement of net assets. Long-term liability 7. Balance sheets function like a snapshot of the financial state of the company at a given point in time. For checks or. Simple Balance Sheet Preparation for an S-Corp. , goodwill, trademarks, patents, copyrights, etc. Study Chapter 2 Hw flashcards from l l l l's class online, or in Brainscape's iPhone or Android app. Book value is strictly an accounting and tax calculation. A classified balance sheet shows subtotals for current ____ and current ___ Assets;liabities Supplies should be ___ and supplies expense should be _____ for supplies used up during the period. Difference Between Balance Sheet and Cash Flow Statement January 16, 2015 By Surbhi S Leave a Comment Cash flow Statement is as important as the other two parts (Profit & Loss Account and Balance Sheet) of the accounting information furnished in the form of financial statements at the end of the financial year. The income statement lists revenue and expenses for a given period of time, but at the end of the reporting period, those accounts are zeroed out. Each column is then summed to prove that the total of the debit balances is equal to the total of the credit balances. It shows assets and liabilities as at the end of the year. Book value is strictly an accounting and tax calculation. Similar to the manner in which cash and cash equivalents were examined in this chapter, the most important items reported on the classified balance sheet will be examined in later chapters. While most balance sheet accounts that need to be set up are common to all businesses, some depend on the type of business. 3 points Question 2 Which of the following would appear on an income statement? unearned revenue cost of sales retained earnings. Liabilities are not permitted to be classified as Available for Sale /Fair Value through Other Comprehensive income in accordance with IFRS. Information about adjusting events after the balance sheet date 22. mil site by inspecting your browser’s address (or “location”) bar. Stockholders Equity (also known as Shareholders Equity) is an account on a company's balance sheet that consists of share capital plus retained earnings. All of the following are elements of a Balance Sheet except. (Hint: Some of the items will not appear on either statement, and ending retained earnings must be calculated. Firms often choose to lease long-term assets rather than buy them for a variety of reasons - the tax benefits are greater to the lessor than the lessees, leases offer more flexibility in terms of adjusting to changes in technology and capacity needs. Paid-In Capital C. The third component of the balance sheet is known as Liabilities. When categories on a financial statement are classified under "other," this serves as a sort of catch-all for items that don't neatly fit into any of the major line-items. A balance sheet is a summary of all of your business assets (what the business owns) and liabilities (what the business owes). Overbillings are amounts that have been billed, but the work has not yet been completed. Use the following categories: Current Assets, Long-term Investments, Plant Assets, Intangible Assets, Current Liabilities, Long-term Liabilities, and Stockholders' Equity. 1 Write a heading at the top of the balance sheet. Cash paid for wages equals: V Your answer is correct. The current liabilities section of the balance sheet identifies those amounts due to third parties within the current year. Before a lending institution will lend money or extend lines of credit to a new or established business, the lender will likely require a balance sheet to help assess a business' creditworthiness and financial state. How should these items be categorized on the profit and loss, as bad debt for the loan from shareholder and other income for everything. Shareholders' Equity - The shareholders' equity on a company's balance sheet is the money that is the result of shareholders (i. In general, one month would be considered an appropriate length of time for an accounts receivable, short term liability or a clearing account transaction. Stated capital (issued shares par value) and 2. Stockholders Equity (also known as Shareholders Equity) is an account on a company's balance sheet that consists of share capital plus retained earnings. Highlight each account that needs to appear on the balance sheet, ignoring any account that should not appear there. The MarketWatch News Department was not involved in the creation of this content. This is because the balance sheet is accounting for a single moment in time; not over a period such as the income statement. The long term assets that have no physical existence but are rights that have value is known as A. Is owed – money from debtors. Other business types show ownership in a different way. The big-dog current liabilities, which you’re more than likely familiar with from previous accounting classes, are accounts payable, notes payable, and unearned income. Each person must use their own keycard to enter the BSL-3 lab. Indicate where the following items would be shown on a balance sheet. Methods to Reduce Overstock. Second, the income statement relationship to other statements that appear at the end of the accounting cycle, including the Balance Sheet, Retained Earnings Statement, and Cash Flow Statement (SCFP). 1 Balance Sheet Items: The balance sheet is a snapshot of a company's --assets (what it owns) ; liabilities (what it owes) ; owners' equity (net worth - what's left over for the owners) ; The balance sheet shapshot is at a particular point in time, such as at the close of business on December 31. A balance sheet shows the assets, liabilities, and net worth of an individual or entity at a given point in time. My next issue is that the raw materials (ingredients, packaging, film, etc. Although the treasury stock account has a debit balance, it is not an asset; instead, it is reported as a contra equity account. Study Chapter 2 Hw flashcards from l l l l's class online, or in Brainscape's iPhone or Android app. A classified balance sheet presents information about an entity's assets, liabilities, and shareholders' equity that is aggregated (or "classified") into subcategories of accounts. 3 points Question 2 Which of the following would appear on an income statement? unearned revenue cost of sales retained earnings. At any particular moment, it shows you how much money you would have left over if you sold all your assets and paid off all your debts (i. These funds add to Owner's equity in two parts: 1. , a computer manufacturer, has the following items on its balance sheet-office furniture delivery truck, patent, computer assembly machine, building, memory chips. We need to provide Excel with these label translations so that we. Balance Sheet Forecasting. This approach does not include subtotals for any of the following classifications:. When categories on a financial statement are classified under "other," this serves as a sort of catch-all for items that don't neatly fit into any of the major line-items. Generally, a balance sheet should be no longer than one page. It has several sub-sections. Additional paid-in capital: Funds paid in above par. It only appears on the income statement when it is used. Because of the current financial resources measurement focus of governmental funds, fund balance is often considered a measure of available expendable financial resources. A company documents its A/R as a current asset on what's called a balance sheet , which shows how much money a company has (the assets) and how much it. Marketable securities. by Kei (Charleston, South Carolina) Q: The three primary financial statements that we have seen so far are the Balance Sheet, Statement of Owner's Equity, and the Income Statement. On the left side of the balance sheet, companies list their assets. You'll notice in the example below, that the date is December 31, 2011. Financial statements include the balance sheet, income statement, statement of changes in net worth and statement of cash flow. Formal financial statements are needed because the columnar data are not properly arranged and classified for statement purposes. For example, Chapter 7 examines accounts receivable, while Chapter 9 examines property, plant, and equipment. How should these items be categorized on the profit and loss, as bad debt for the loan from shareholder and other income for everything. These funds add to Owner's equity in two parts: 1. Balance Sheet, Owner's Equity Statement and Income Statement: Temporary vs Permanent Accounts. Simple Balance Sheet Preparation for an S-Corp. If your trial balance does not balance, your balance sheet will also not balance. Prepaid expenses are eventually expected to a. In terms of balance sheet methodology, GAAP appears to be on an upward trend (increasing gradually from 19-32% over the three study periods), whereas GAAP Consistent with Past Practices has seen a 20% fall from the 2014-2016 periods. 5 End-of-Chapter Exercises Use the following abbreviations to indicate on which statement you would find each item below. It is extremely useful to include classifications, since information is then organized into a format that is more readable than a simple listing of all the accounts. Information about material contingent losses and contingent gains which their amounts are significant to a certain extent but cannot be estimated (Nature of legal conflicts which the company would be liable for or which can affect the year-end profit/loss is stated in. Is owed – money from debtors. The balance sheet is a snapshot of the company's financial standing at an instant in time. A classified balance sheet adds groupings and subtotals to make the balance sheet easier for investors to read and analyze. Learn About Owner's Equity Owner's Equity on a Business Balance Sheet. Indicate how each of the items below should be classified at December 31, 2010. Transaction has no class. In year 2 itself the tax liability would be an expense on the P&L and a liability on the balance sheet but as it is not paid until after the year end it should not appear on your cashflow statement. Adjusting Entires d. Multistep income statement and classified balance sheet Required. ' 1 l l l l l. The Chart of Accounts for a business includes balance sheet accounts that track what the company owns — its assets. Revenue from sales of the company's products. This includes both balance sheet accounts and non-balance sheet accounts. Despite this, pledged assets generally don't appear any differently on a balance sheet than other assets, and pledging an asset does not reduce your total assets' value. the liabilities and the assets. which of the following would not be classified as a current asset: Definition. F Earnings management generally makes income statement information more useful for predicting future earnings and cash flows. Equity The final category on a balance sheet is equity. Balance Sheet Accounts in Financial Statements. To calculate retained earnings subtract a company’s liabilities from its assets to get your stockholder equity, then find the common stock line item in your balance sheet and take the total stockholder equity and subtract the common stock line item figure (if the only two items in your stockholder equity are common stock and retained earnings). If an item would not appear on any financial statement, label it NA. The length of time that a company has been operating determines what should appear on the opening balance sheet. Other liabilities. On the right side, they list their liabilities and shareholders' equity. The Fed's balance sheet in total now runs $4. In some case the closing stock appears as an adjusted purchase account in the trial balance and in this case it does not appear in the trading account but appears only in the balance sheet. Fixed assets are not held for resale but for the production, supply, rental or administrative purposes. The net accounts receivable balance is comprised of the following two items: (a) accounts receivable $44,000 and (b) allowance for doubtful accounts $3,500. A classified balance sheet is one that arranges the balance sheet accounts into a format that is useful for the readers. Identify whether each of the following items would appear on the income statement (IS), statement of changes in stockholders' equity (SE), balance sheet (BS), or statement of cash flows (CF). That is why they should be added up as the present value of all expected lease obligations. The section entitled "other liabilities" on a balance sheet is just such a catch-all category. E3-3 (L02) (Corrected Trial Balance) The following trial balance of Blues Traveler Corporation does not balance. The Balance Sheet report draws information from the accounts whether they are associated with items or not. The balance sheet can. On the left side of the balance sheet, companies list their assets. An unclassified balance sheet is typically used by a small business with few different accounts. The primary difference between Balance Sheet vs Consolidated Balance sheet is that Balance sheet is one of the financial statements of the company which presents the liabilities and the assets of the company at a particular point of time whereas Consolidated Balance Sheet is the extension of the balance sheet in which along with the items of company’s balance sheet, the items of the. Interest accrued but not due on loans. Investment in shares of stock of PLDT b. Internally developed intangible assets do not appear as such on a company's balance sheet. My understanding is that bad debt is charged as an expense in the income statement and also remove the amount of bad debt from the asset side of the balance sheet. Note: In the absence of information about the date of repayment of a liability, then it may be assumed. A balance sheet reports the assets, liabilities, and owner's equity, and resulting net income or loss for a specific time period. has the following accounts at the end of the current year. In a statement of cash flows, a change in the taxes payable account would be classified as: A) an operating activity. By studying the balance sheets of the major commercial banks of a country, one can also know the trend of the monetary market. An unclassified balance sheet reports your assets and liabilities, but does not separate the items into classes. When the year 2 tax is paid (in year 3), there is no impact on the P&L, the balance sheet tax liability will reduce by the tax paid and the bank. (ii) Each item on the face of the Balance Sheet and Statement of Profit and Loss shall. Paid in Capital - Before I jump in to Paid in Capital mistakes, I just wanted to make sure that you understand the basics of a balance sheet. If you look at the balance sheets produced by companies now, they are a little more detailed. He says it's too early to gauge the pandemic's long-term. For example: if “Accounts Receivable” (an Operating Current Asset on the Balance Sheet) falls, this is because a customer had paid its bill and hence Cash increases. Example Trial Balance: The trial balance ensures that the debits equal the credits. The balance sheet is often much more detailed than the income statement, as it requires a full inventory of every asset and liability a company has on its books at any given time. Instructions Prepare a corrected classified balance sheet as of July 31, 2014, from the available information, adjusting the account balances using the additional information. A classified balance sheet is a financial statement that reports asset, liability, and equity accounts in meaningful subcategories for readers’ ease of use. For example, accounts payable will appear first as they are generally paid within 30 days. Balance sheet effects section is used to analyze the changes in account balances and cash effects section is used to collect information to be disclosed in the statement of cash flows. ) are set up as items that each have the same asset, income, and COGS account. The trial balance above does not show the ending balance of capital. Campbell hopes the state's July 1 plan to reopen bars and increase limits on gatherings up to 50 people will help the balance sheet. A ten-year lease obligation appears on the balance sheet of Generic Products Company. My next issue is that the raw materials (ingredients, packaging, film, etc. Unclassified balance sheet. Off Balance Sheet - OBS: Off balance sheet (OBS) items refer to assets or liabilities that do not appear on a company's balance sheet but that are nonetheless effectively assets or liabilities of. Instructions Prepare a corrected classified balance sheet as of July 31, 2014, from the available information, adjusting the account balances using the additional information. public corporations, but may be difficult to obtain from private firms. Identify whether each of the following items would appear on the income statement (IS), statement of changes in stockholders’ equity (SE), balance sheet (BS), or statement of cash flows (CF). household balance sheet and associated analytical measures of income, consumption, saving and wealth household housing loans outstanding by lending institution The time series for financial flows, capital accounts and household balance sheet starts from September quarter 1988, the related financial balance sheets for the financial flows start. Some items may appear on more than one statement; if so, identify all applicable statements. Owes to the investors and. Preferred stock is listed on a company's balance sheet in the stockholders' equity section, under capital stock. Question: For each account listed, identify the category that it would appear on a classified balance sheet. The changes in periodic balance sheet items reflect the conduct of a business. Each item on the face of the Balance Sheet and Statement of Profit and Loss shall be cross-referenced to any related information in the notes to accounts. Perry Company Balance Sheet As of December 31, 2007 Cash $80,000 Accounts payable $75,000. A company documents its A/R as a current asset on what's called a balance sheet , which shows how much money a company has (the assets) and how much it. It is extremely useful to include classifications, since information is then organized into a format that is more readable than a simple listing of all the accounts. Of the following items, the only one which should not be classified as a current liability is a. When only one registrant balance sheet would otherwise be included in the filing, a registrant, including a Smaller Reporting Company, must file an audited predecessor balance sheet as of the end of its last fiscal year. judgments and estimates are used in determining many of the items reported. Revenue is only included in the income statement when it has been earned by a business. Each item on the face of the Balance Sheet and Statement of Profit and Loss shall be cross-referenced to any related information in the notes to accounts. Just by examining comparable balance sheets, investors can draw conclusions quickly. Receipts and payments 2. So now I just wanted to give you 4 things to look for if your balance sheet is not balancing. CHAPTER 4 COMPLETING THE ACCOUNTING CYCLE SUMMARY OF QUESTIONS BY STUDY OBJECTIVES AND BLOOM’S TAXONOMY Item SO BT Item SO BT Item SO BT Item SO BT Item SO BT True-False Statements 1. Management's Discussion and Analysis of Financial Condition and Results of. The length of time that a company has been operating determines what should appear on the opening balance sheet. These items are a great starting point for the Liabilities section of your Balance Sheet: Accounts Payable: Money that you owe to other parties for reasons other than a loan. (b) Contracting officers shall use the policies in this part in conjunction with the policies and procedures for solicitation, evaluation and award prescribed in part 13, Simplified Acquisition Procedures; part 14, Sealed Bidding; or part 15, Contracting by Negotiation. Highlight each account that needs to appear on the balance sheet, ignoring any account that should not appear there. Explain what is required to be disclosed about the accounting policies of a company. to see the trend of various income statement and balance sheet figures of a company. Cash paid for wages equals: V Your answer is correct. Unclassified Balance Sheet. Some items may appear on more than one statement; if so, identify all applicable statements. In preparing the. When judging the size of your balance sheet, know that your assets and liabilities will be listed by category and not by individual item. 58000 warrenties pay. The net accounts receivable balance is comprised of the following two items: (a) accounts receivable $44,000 and (b) allowance for doubtful accounts $3,500. In other words, the balance sheet illustrates your business's net worth. Unclassified balance sheet. Deferred tax assets and liabilities that do not relate to specific assets and liabilities recognized under GAAP on the balance sheet, such as net operating loss and tax credit carryforwards, are generally classified based on the expected reversal date of the temporary difference. What types of items appear under the assets side? Items which appear under the assets side of Balance Sheet are: Fixed Assets: * Land, * Building, * Machinery, * Furniture, * Vehicles, * Computers Investments Current Assets: * Stock, * Sundry Debtors, * Cash Balance, * Bank Balance, * Prepaid Expenses. Presentation; IFRS. Operational A bank overdraft is a bank account which can have a negative balance, up to your overdraft limit. If your balance sheet or cash flow statement does not balance, please complete the following steps in order to resolve the imbalances. The balance sheet is so named because the two sides of the balance sheet ALWAYS add up to the same amount. The balance sheet represents flows at a point in time while the income statement reflects flows over a time period. Balance sheet information is organized into two columns: assets and liabilities. Since the company hasn’t sold these items and earned additional revenue from them, we can’t record additional income on the balance sheet and must keep the value listed at the purchase price. which of the following would not be classified as a current asset: Definition. interest expense. By rearranging the original accounting equation, we get Stockholders Equity = Assets - Liabilities. Multistep income statement and classified balance sheet Required. Notes payable (due in 6 to 12 months) 3. Prepaid expenses are current assets on the balance sheet, because you have not used them yet. Prepare a classified balance sheet. Current assets for the balance sheet. The trial balance above does not show the ending balance of capital. 3 points QUESTION 2 Which of the following would appear on an income statement? unearned revenue cost of sales retained. Notes payable (due in 6 to 12 months) 3. a) This part shall be used for the acquisition of supplies or services that meet the definition of commercial items at 2. Balance sheet (also known as the statement of financial position) is a financial statement that shows the assets, liabilities and owner's equity of a business at a particular date. (Hint: Some of the items will not appear on either statement, and ending retained earnings must be calculated. Like so many things in accounting, there are two answers to this, depending on what you're trying to achieve. Assets are usually listed on a balance sheet from top to bottom by rank of liquidity (i. Balance sheet presentation The following balance sheet was prepared by the bookkeeper for Perry Company as of December 31, 2007. For purposes of paragraph (a)(4) of this Item only, contingent liabilities arising out of litigation, arbitration or regulatory actions are not considered to be off-balance sheet arrangements. Use the following categories: Current Assets; Long-term Investments; Property, Plant, and Equipment; Intangible Assets; Current Liabilities; Long-term Liabilities; and Stockholders' Equity. Since the company hasn’t sold these items and earned additional revenue from them, we can’t record additional income on the balance sheet and must keep the value listed at the purchase price. Main sections 'Financial Snapshot':. Now that you understand the standard balance sheet, it’s time to explore the classified balance sheet. The following balance sheet is a very brief example prepared in accordance with IFRS. financial statements, including, of course, a balance sheet. The Chart of Accounts for a business includes balance sheet accounts that track what the company owns — its assets. 4 The balance sheet Returning to our example of Edgar Edwards in Activities 1 and 2, the completed trial balance contains all the elements of the accounting equation. Classified balance sheet. If you have been following our tutorials, we prepared it before preparing this balance sheet. A classified balance sheet presents information about an entity's assets, liabilities, and shareholders' equity that is aggregated (or "classified") into subcategories of accounts. Accumulated depreciation- building c. (EDGAR Online via COMTEX) -- ITEM 7. Once you have linked the Cash and remaining line items such as Debt and Shareholders’ Equity, then the Balance Sheet should balance (Total Assets = Total Liabilities. Answer: Option C. interest expense. The classified balance sheet will show which asset subsections? current assets and property, plant, and equipment The classified balance sheet will show which liability subsections?. Which of the following accounts would not appear on a balance sheet? Cash Interest Payable Sales Revenue Retained Earnings Dividends on which financial statement: Balance Sheet Income Statement Statement of Changes in Stockholder's Equity None of the above Which of the following items would appear in the financing activities section of the cash flow statement?. A classified balance sheet allows the readers to determine the working capital of the company by separating the current portion of assets and liabilities from the non-current portion. Balance sheet substantiation is a key control process in the SOX 404 top-down risk assessment. Many items have great financial value and may be important for the users of financial statements in making reliable decisions but are not reported in the balance sheet because they cannot be objectively measured. Which of the following would normally not appear in the Stockholders Equity section of the balance sheet? A. for a ten-year term at an annual rental of $75,000. However, in this particular case, the business intends to sell them as part of their regular business operations (and in less than a year), and so these cars are classified as "inventory" under the category of "current assets. The Balance Sheet is a hugely important report and is divided into three main segments – assets (often divided into current assets and fixed assets), liabilities, and shareholder equity or retained earnings (known as capital and reserves in KashFlow). The income statement account balances are for the year ending December 31, 2009. Accumulated Depreciation-Bui. The long term assets that have no physical existence but are rights that have value is known as A. The balance sheet shows the company's financial position, what it owns (assets) and what it owes (liabilities and net worth). For example, Sunny's mortgage on the land is considered a long-term liability, but the $900 due within one year is listed as a current obligation on the classified balance sheet format. Balance Sheet Classification For Fielder Enterprises, indicate how each of the following usually should be classified. equity Incorrect. QUESTION 1 A non-classified balance sheet typically does not have a distinction between which of the following items? assets and liabilities current and noncurrent items liabilities and stockholders' equity Resources invested by the owners and amounts borrowed from creditors. Currency and coin on hand 7,700 Cash reported on December 31, 2007, balance sheet $8,608,700 (b) Other items classified as follows: 3. 0 per share. 7 trillion came during three rounds of buying that began in response to the Great. Balance Sheet Pledged assets are treated no differently on the borrower's balance sheet than any other assets. 's noncurrent assets increased from 2018 to 2019 and from 2019 to 2020. Identify the number of shares issued in the common stock line item’s description. Some items may appear on more than one statement; if so, identify all applicable statements. Although the OBS accounting method can be used in a number of scenarios, this accounting. Answer: Option C. 4 The balance sheet Returning to our example of Edgar Edwards in Activities 1 and 2, the completed trial balance contains all the elements of the accounting equation. Shareholders’ Equity - The shareholders’ equity on a company’s balance sheet is the money that is the result of shareholders (i. Question: Required Use The Following Information To Prepare A Multistep Income Statement And A Classified Balance Sheet For Eller Equipment Co. The way to show off the success of your company is a balance sheet. Multistep income statement and classified balance sheet Required. A video tutorial by PerfectStockAlert. If I don't balance, I cannot simply "force" a new number as a beginning balance to make it work. A balance sheet is a statement of the financial position of a business that lists the assets, liabilities, and owners' equity at a particular point in time. 53 Account for Uncollectible Accounts Using the Balance Sheet and Income Statement Approaches You lend a friend $500 with the agreement that you will be repaid in two months. On January 4, 2007, Gregg Co. 3 of these items are found on the balance sheet 4 of these items are found on the balance sheet 5 of these items are found on the balance sheet 6 of these items are found on the balance sheet. A balance sheet is a statement of the financial position of a business that lists the assets, liabilities, and owners' equity at a particular point in time. The Balance Sheet report draws information from the accounts whether they are associated with items or not. from most easily turned into cash to those assets most difficult to. Simple Balance Sheet Preparation for an S-Corp. If the item does not belong on the classified balance sheet, put an X. It is extremely useful to include classifications, since information is then organized into a format that is more readable than a simple listing of all the accounts. The following income statement items appeared on the adjusted trial balance of Schembri Manufacturing. The Chart of Accounts for a business includes balance sheet accounts that track liabilities and owners’ equity. Key Terms carrying value : In accounting, book value or carrying value is the value of an asset according to its balance sheet account balance. SI 2008/410 states simply ‘Amounts falling due within one year and after one year must be shown separately for each of these items and for the aggregate of all of these items’. NOTE 'Encashment of employees earned leave payable on retirement' is not a balance sheet item. If you have been following our tutorials, we prepared it before preparing this balance sheet. Accumulated depreciation- building c. Despite this, pledged assets generally don't appear any differently on a balance sheet than other assets, and pledging an asset does not reduce your total assets' value. In the equity section of the balance sheet, you'll see terms including par value (the nominal value of the company's stock) and shareholders' equity (the difference between total assets and total liabilities), and proprietorship reserves. Please select a category that best reflects your ad. For example if the Brothers Quartet, Inc. (Last updated: 6/30/2010). The common-size balance sheet reveals the capital and the debt structure of the firm. For purposes of paragraph (a)(4) of this Item only, contingent liabilities arising out of litigation, arbitration or regulatory actions are not considered to be off-balance sheet arrangements. Balance carry-forward transfer the Balance of G/L account from one year to next year. The Cash line item for Year 4 on the Balance Sheet should be set equal to the Year 4 Ending Cash Balance on the SCF. Only balance sheet accounts appear in the post-closing trail balance because all income statement accounts and the withdrawels account have zero balances at this point. GAAP standards have a huge impact on the balance sheet's format. Use the following information to prepare a multistep income statement and a balance sheet for Sherman Equipment Co. Paid-In Capital C. Share capital d. The income statement shows which of the following? a. QUESTION 1 A non-classified balance sheet typically does not have a distinction between which of the following items? assets and liabilities current and noncurrent items liabilities and stockholders' equity Resources invested by the owners and amounts borrowed from creditors. (Hint: Some of the items will not appear on either statement, and ending retained earnings must be calculated. Understand the procedure of Preparing trading and profit and loss account and balance sheet of a business. Difference between gaap and ifrs balance sheet. Question: Use the following information to prepare a multistep income statement and a classified balance sheet for Eller Equipment Co. It starts with the words 'encashment of' which implies that this is a transaction and balance sheet does not record transactions. interest expense. The MarketWatch News Department was not involved in the creation of this content. Target Corp. Liabilities are arranged on the balance sheet in order of how soon they must be repaid. from most easily turned into cash to those assets most difficult to. Net worth is correctly calculated by subtracting liabilities from your assets to show a complete, personal balance sheet. Use the following categories: Current Assets, Long-term Investments, Plant Assets, Intangible Assets, Current Liabilities, Long-term Liabilities, and Stockholders' Equity. revenues are found in the income statement. The balance sheet thus provides a snapshot of a business at an exact point in time - it shows the balances of the. If an item would not appear on any financial statement, … Continue reading (Solved) Identify whether each. Green as at 31 March 2015 in both horizontal and vertical style. Balance with directors/managers showing credit balance. it also shows 'owner's equity'). It does not show all possible kinds of assets, liabilities and equity, but it shows the most usual ones. 60000 unearned rev. In a liquidity-based presentation of the balance sheet, the most liquid items show first on the side of assets on the balance sheet. Despite being off-balance sheet assets and liabilities, we have always included the effects of operating leases in its models. If the item does not belong on the classified balance sheet, put an X. The Green Sheet Inc. Depreciation expense d. Required: Prepare balance sheet for F. Cash paid for wages equals: V Your answer is correct. The document aims to provide a better understanding of the purpose and the makeup of accounts presented in a school’s Balance Sheet. Off Balance Sheet - OBS: Off balance sheet (OBS) items refer to assets or liabilities that do not appear on a company's balance sheet but that are nonetheless effectively assets or liabilities of. Identify whether each of the following items would appear on the income statement (IS), statement of changes in stockholders' equity (SE), balance sheet (BS), or statement of cash flows (CF). The following categories are on a classified balance sheet. Opening balance sheet. household balance sheet and associated analytical measures of income, consumption, saving and wealth household housing loans outstanding by lending institution The time series for financial flows, capital accounts and household balance sheet starts from September quarter 1988, the related financial balance sheets for the financial flows start. The classified balance sheet will show which liability subsections? Which of the items below does not appear on the end-of-period spreadsheet?. Earnings of Royal Bank of Canada (NYSE: RY) dipped by 58% sequentially in the second quarter to C$1. On the balance sheet side, we added the present value of the future minimum lease payments, discounted by a consistent cost of debt, to our measures of Invested Capital and Operating Debt. The balance sheet is based on the fundamental equation: Assets = Liabilities + Equity. Money market fund—Volonte 5,000,000 5. If an item is neither reported on the balance sheet nor disclosed as a note, use the letter "X" to indicate this. In general, one month would be considered an appropriate length of time for an accounts receivable, short term liability or a clearing account transaction. Although the treasury stock account has a debit balance, it is not an asset; instead, it is reported as a contra equity account. Cash flow statement: Where cash is spent and how much cash is generated. Shareholders' Equity - The shareholders' equity on a company's balance sheet is the money that is the result of shareholders (i. Salaries payable is a current liability, because it has not been paid yet. Why would Inventory Valuation Summary and Balance Sheet Details be different? I correct most of my finished goods no items and cleared everything out. Following is a thumbnail sketch of the three: Assets: Resources a company owns, such as cash, equipment, and buildings Liabilities: …. Net worth is correctly calculated by subtracting liabilities from your assets to show a complete, personal balance sheet. Preparation of a Classified Balance Sheet Assume that Denis Savard Inc. If an item should appear in a note to the financial statements, select "note to Financial Statement" to indicate this fact. As a small business owner, you'll need to monitor your company's financial fitness regularly by reviewing various financial statements, including your income statement, balance sheet and cash flow statement, which reflect how your business has performed during a specified. On the right side, they list their liabilities and shareholders' equity. 2017 and its Balance Sheet as on 31. To calculate retained earnings subtract a company’s liabilities from its assets to get your stockholder equity, then find the common stock line item in your balance sheet and take the total stockholder equity and subtract the common stock line item figure (if the only two items in your stockholder equity are common stock and retained earnings). Example 1: Preparation of Balance Sheet - Horizontal and Vertical Style: The following trial balance is prepared after preparation of income statement for F. Advantages and Disadvantages of a Balance Sheet By Eric Bank, MBA, MS Finance Updated November 30, 2019 A balance sheet is a snapshot in time of what a company owns (assets), what it owes (liabilities) and the shareholders' interest in the company (stockholders' equity). Long-term liability 7. For business advertising, please call (800)793-6543, email, or submit a form. When categories on a financial statement are classified under "other," this serves as a sort of catch-all for items that don't neatly fit into any of the major line-items. Assets are the money in bank accounts or investments, computers, motor vehicles, or other physical assets the company owns, accounts receivable (amounts charged to customers but not collected), etc. However, in this particular case, the business intends to sell them as part of their regular business operations (and in less than a year), and so these cars are classified as "inventory" under the category of "current assets. A classified balance sheet is one that arranges the balance sheet accounts into a format that is useful for the readers. Value of stocks of raw materials held. Cash held at the bank. Total issued capital. financial statements, including, of course, a balance sheet. household balance sheet and associated analytical measures of income, consumption, saving and wealth household housing loans outstanding by lending institution The time series for financial flows, capital accounts and household balance sheet starts from September quarter 1988, the related financial balance sheets for the financial flows start. This number is typically much smaller than the number of shares authorized. public corporations, but may be difficult to obtain from private firms. After tracking down and correcting any trial balance errors, you (or your accountant) are ready to prepare a balance sheet and an income statement. 40% of the sales were on credit. balance of payments: (1) A Japanese insurance company purchases U. The construction work is in progress and has not yet completed. Types of Inventory for the Balance Sheet of a Manufacturing Company. debt within a classified balance sheet. ‡ Includes costs and expenses incurred in the first quarter of fiscal 2020 of $17,666 related to the settlement of litigation with SourceOne Dental, Inc. Since the company hasn’t sold these items and earned additional revenue from them, we can’t record additional income on the balance sheet and must keep the value listed at the purchase price. ) are set up as items that each have the same asset, income, and COGS account. Which of the following accounts would not appear on a balance sheet? Cash Interest Payable Sales Revenue Retained Earnings Dividends on which financial statement: Balance Sheet Income Statement Statement of Changes in Stockholder's Equity None of the above Which of the following items would appear in the financing activities section of the cash flow statement?. org are unblocked. In other words, the balance sheet illustrates your business's net worth. Now that you can answer the question what is a balance sheet. In a nutshell Balance Sheet shows you what assets ("Asset" Side) the company holds and from where they came from ("Liabilities and Equity" Side) i. What a Financial Statement Should Look Like.
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