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Solutions manual
to accompany

Accounting: business
reporting for decision
making
6th edition
by
Birt et al.

Prepared by
Keryn Chalmers

© John Wiley & Sons Australia, Ltd 2017

 Chapter 6: Statement of profit or loss and statement of changes in equity

Chapter 6: Statement of profit or loss and statement of

changes in equity
Apply your knowledge
Part A

Nicholas Cash, the sole proprietor of Advantage Tennis Coaching (ATC), has met with
his accountant to discuss the preparation of the ATC’s financial statements for the year
ended 31 December 2017. The following issues were discussed:

1. St Lucia Tennis Club owes $12 000 for a junior coaching clinic held in December. St
Lucia Tennis Club has not yet been invoiced for this service ATC has not recorded
the service revenue in its accounting information system.
2. ATC has $2000 unpaid wages as at 31 December 2017 that are not recorded in the
accounting information system.
3. ATC has unpaid utility expenses (telephone, gas and electricity) amounting to $1500
for the three months ended 31 December 2017 that are not recorded in the accounting
information system.
4. An annual membership fee of $800 was paid to National Tennis Coaching Association
on 1 March 2017. This payment was initially recorded as a prepaid membership.
5. ATC has office furniture and office equipment that cost $9 700. The equipment has a
zero residual value and is depreciated over five years using the straight-line method.

Required
a. Prepare the relevant general journal adjusting entries (narrations required) for each
of the issues identified. (5 marks)
b. State whether the profit, assets or liabilities would be understated, overstated or
unaffected in the absence of the adjusting entry for each of the five issues above.
Consider each issue individually. (3 marks)
c. Explain the difference between cash accounting and accrual accounting for
determining profit for a reporting period. Provide an example of a transaction that
would appear as revenue for a reporting period under accrual accounting that
would not appear under cash accounting. (4 marks)

Part B

JB Hi-Fi Ltd’s 2015 annual report includes governance, environmental and social
statements and notes that the company recognises the importance of all these matters to
its shareholders, suppliers and customers. Putting this into practice, JB Hi-Fi Ltd
discusses its governance policies and procedures, details the initiatives that it has to
reduce the impact its business has on the environment.

Required:
a. Explain your understanding of ‘triple bottom line’ reporting. Include in your
discussion three examples of JB Hi-Fi Ltd’s initiatives to reduce the impact its
business has on the environment. (5 marks)
b. Your friend believes that an entity’s value is exclusively determined by its earnings
and in analysing an entity the emphasis should be on profit measures. Reply to your

© John Wiley & Sons Australia, Ltd 2017 6.1

Solutions manual to accompany Accounting: business reporting for decision making 6e

friend explaining why entities would volunteer to provide their policies and
practices in relation to environmental and social matters in addition to financial
performance. (3 marks)

Part A

a. Prepare the relevant general journal adjusting entries (narrations required) for
each of the issues identified. (5 marks)

Date Name of account Dr Cr

1. 31/12/2017 Accounts Receivable – St Lucia Tennis Club 12

000
Coaching Service Revenue 12 000
Being coaching service revenue unrecorded

2. 31/12/2017 Wages Expense 2 000

Accrued Wages (or Wages Payable) 2 000
Being recording of wages owing

3. 31/12/2017 Utilities Expense 1 500

Accrued Expenses 1 500
Being recording of expenses owing

4. 31/12/2017 Membership Fee Expense 267

Prepaid Membership Fee 267
Recording of prepaid membership fee expired

5. 31/12/2017 Depreciation Expense - Fitting and Furniture 1 940

Acc. Depreciation – Fittings and Furniture 1 940

Being depreciation expense

© John Wiley & Sons Australia, Ltd 2017 6.2

 Chapter 6: Statement of profit or loss and statement of changes in equity

b. State whether the profit, assets or liabilities would be understated, overstated or

unaffected in the absence of the adjusting entry for each of the five issues above.
Consider each issue individually. (3 marks)

In the absence of the adjusting entry, the reported profit would be:
1. understated
2. overstated
3. overstated
4. overstated
5. overstated

In the absence of the adjusting entry, the reported assets would be:
1. understated
2. unaffected
3. unaffected
4. overstated
5. overstated

In the absence of the adjusting entry, the reported liabilities would be:
1. unaffected
2. understated
3. understated
4. unaffected
5. unaffected

c. Explain the difference between cash accounting and accrual accounting for
determining profit for a reporting period. Provide an example of a transaction that
would appear as a revenue for a reporting period under accrual accounting that
would not appear under cash accounting. (4 marks)

The difference between cash and accrual accounting in determining profit is that accrual
accounting captures the income earned and expenses incurred for a period. Cash accounting
captures the cash received and cash paid for income and expense related items respectively.

Students need to provide an example of a revenue under accrual accounting that is not a
revenue under cash accounting. Students are most likely to refer to revenue that has been
earned but for which payment has not occurred. For example, selling goods on credit with
payment due in 30 days. Under accrual accounting, this will be recorded as revenue earned
for the period, since revenue has been earned through the provision of goods or services to
customers. However, such transaction will not be recorded as revenue earned under cash
accounting, until the payment is received.

© John Wiley & Sons Australia, Ltd 2017 6.3

Solutions manual to accompany Accounting: business reporting for decision making 6e

Part B

a. Explain your understanding of ‘triple bottom line’ reporting. Include in your

discussion three examples of JB Hi-Fi Ltd’s initiatives to reduce the impact its
business has on the environment. (5 marks)

Triple bottom line reporting refers to providing stakeholders with information on the entity’s
financial, social and environmental performance.

While the financial statements report the outcomes of economic transactions, social and
environmental reporting embraces non-financial reporting as well. Social bottom line reports
an entity’s relations with its employees and the community, whereas environmental bottom
line reports impacts of the entity’s operations on the environment.

In its 2015 annual report (p.13), JB Hi-Fi Ltd refers to its code of conduct on environmental
sustainability:
“All employees are responsible for maintaining and protecting the environment. Employees
should, therefore, always consider the impact of their acts on the environment and local
community, including the way in which waste is disposed, chemicals are used and stored, and
natural resources are utilised.”

Environmental initiatives by the company include:

• Carbon Disclosure Project
JB Hi-Fi has a system in place to monitor energy consumption and greenhouse gas
emissions, which is then reported to the Carbon Disclosure Project (CDP). CDP is a
not-for-profit organisation that collates and reports company environmental actions to
external users.
• Smarter Choice Program
JB H-Fi joined the Smarter Choice Program in conjunction with the Victorian and
NSW Governments to educate its employees on how to best advise customers about
the energy efficiency on televisions.
• Australian Packaging Covenant
JB Hi-Fi voluntarily signed up to follow the principles of the Australian Packaging
Covenant in reducing the impact of packaging on the environment.
• Recycling programs (Mobile Muster, Cartridges 4 Planet Ark, and store
recycling)
JB Hi-Fi has been involved in Mobile Muster and Cartridges 4 Planet Ark programs
since 2010. Customers are encouraged to bring their old mobile phones and used
printer cartridges to JB Hi-Fi stores so that the phones and cartridges can be recycled.
In addition, all JB Hi-Fi stores are also equipped with paper and cardboard recycling
bins.

© John Wiley & Sons Australia, Ltd 2017 6.4

 Chapter 6: Statement of profit or loss and statement of changes in equity

b. Your friend believes that an entity’s value is exclusively determined by its earnings
and in analysing an entity the emphasis should be on profit measures. Reply to your
friend explaining why entities would volunteer to provide their policies and
practices in relation to environmental and social matters in addition to financial
performance. (3 marks)

There is an increasing emphasis on corporations being good citizens to sustain long term
growth and prosperity. The production of an environmental, social and governance report
allows a company to signal to its stakeholders its corporate responsibility. Such responsibility
is valued by stakeholders and can influence the market’s perception, and hence value, of a
company. A corporation's environmental, social and governance performance are
increasingly reviewed by investment funds and influence the funds' investment decisions.
This is evidenced by the Australian Council of Superannuation Investors and Financial
Services Council issued an ESG Reporting Guide for Australian companies in 2011. ASX
Corporate Governance Principles and Recommendations also include a recommendation for
listed companies to report on economic, environmental and social sustainability risks.

Investors increasingly wish to invest in companies with sustainable and ethical business
practices. A number of sustainability indices, such as Dow Jones Sustainability Indexes,
evaluate the sustainability performance of largest companies and are a reference point in
sustainability for 'green' investors. Companies included in the sustainability indices must
make continuous improvements to their long-term sustainability plans in order to remain in
the indices.

By providing information about their environmental and social practices, companies are able
to demonstrate what they have done to minimise environmental damage, support their
community, and be perceived as responsible corporate citizens. This, in turn, will increase
their reputation that is likely to attract more capital in the market and promote support for the
company (including sales support).

© John Wiley & Sons Australia, Ltd 2017 6.5

Solutions manual to accompany Accounting: business reporting for decision making 6e

Comprehension questions
6.4 Describe the users who would be interested in the financial position and
performance of an entity and explain their interest.

Users who would be interested in the financial position and performance of an entity include
both internal and external users:
a. internal users (i.e. management) are interested in ascertaining whether the entity’s
strategic directions, investing and financing decisions, and product lines are profitable.
b. external users such as:
• shareholders are interested in the profit generated by the entity as the profit will
influence return on equity, future dividends and capital returns.
• creditors (e.g. banks) are interested in ascertaining if borrowers can generate sufficient
cash to service debt obligations when they fall due.
• parties performing a review or oversight function (e.g. government, labour union).
Examples include: regulators who are interested in knowing whether entities are
complying with the relevant regulations and satisfying reporting requirement; labour
unions can use reported accounting numbers to support their wage demands; and
government can use reported accounting numbers to determine the need for increasing
or decreasing government assistance for various activities and industries.

© John Wiley & Sons Australia, Ltd 2017 6.6

 Chapter 6: Statement of profit or loss and statement of changes in equity

6.5 Explain if the following statements true or false for an entity using the accrual
method of accounting.
a. Statements of profit or loss are used only by users external to the entity.
b. Revenue from sales is included in the statement of profit or loss when it is
received, not when it is earned.
c. At the end of the reporting period, accrued expenses need to be included in the
profit or loss determination.
d. At the end of the reporting period, revenue received for services not yet
provided needs to be excluded from the profit or loss determination.

a. Statements of profit or loss are used only by users external to the entity.

False. Internal users such as management also need the statement of profit or loss to assess
the profitability of their investment decisions and the appropriateness of their financing
decisions.

b. Revenue from sales is included in the statement of profit or loss when it is received,
not when it is earned.

False. Since financial statements are prepared on the basis of accrual accounting rather than
cash accounting, it is not necessary for cash to have been received for an item to be
recognised as sales revenue. Under accrual accounting, revenue from sales is recognised
when it is earned.

c. At the end of the reporting period, accrued expenses need to be included in the profit
or loss determination.

True. Based on the accrual basis of accounting, all expenses incurred in the reporting period
are recognised in the statement of profit or loss. Expenses incurred but unpaid at balance date
are included as an expense with a liability recognised in the balance sheet.

d. At the end of the reporting period, revenue received for services not yet provided
needs to be excluded from the profit or loss determination.

True. Under the accrual accounting, revenue should be recognised when the earning process
is complete. If the services have not been rendered or provided, irrespective of the cash being
received, the earnings process is incomplete and the revenue should not be recognised in the
current period.

© John Wiley & Sons Australia, Ltd 2017 6.7

Solutions manual to accompany Accounting: business reporting for decision making 6e

6.6 Discuss the difference between profit or loss and comprehensive income.

Profit is a measure of accounting return and is determined as income less expenses. The profit
figure is not a measure of the change in entity value from the beginning to the end of the
reporting period because not all value changes result in income or expenses that are
recognised in the statement of profit or loss. For example, if the entity is fair valuing
property, plant and equipment, any increment in value bypasses the statement of profit or loss
and is directly credited to a revaluation reserve account.

Other comprehensive income, on the other hand, refers to items that result in changes in
equity and are required or permitted by accounting standards to be taken directly to equity
rather than recognised in the statement of profit or loss as part of profit or loss. Examples of
such items are:
• revaluation of non-current assets;
• net exchange differences associated with translating foreign currency denominated
accounts of a subsidiary into the reporting currency of the group; and
• adjustments to equity allowed pursuant to the operation of a new accounting standard.

6.7 Explain the three methods of depreciation.

Depreciation is the allocation of the cost of an asset over its useful life and represents the
future economic benefits of the depreciable assets that have contributed to earning income in
the period. Depreciation reduces the value of the asset in the balance sheet and consequently
decreases the equity during the reporting period.

The three methods of depreciation commonly used are:

• Straight-line depreciation:
o Annual depreciation charge is calculated as cost less residual value divided by
the useful life of the asset. Hence, the annual depreciation charge for the asset
is the same every year using this method of depreciation.

• Diminishing balance depreciation:

o The diminishing balance depreciation method is based on the assumption that
the economic benefits of using the asset will decrease over its useful life. The
depreciation charge under this method is calculated by applying a constant
percentage to the asset’s carrying amount at the start of each period.
Consequently, the depreciation charge is higher in the asset’s earlier years
relative to later years.

• Units of production depreciation:

o Using the units of production depreciation method, the depreciation charge is
calculated based on the activity or output in the reporting period relative to the
asset’s total expected activity or output. That is, the depreciation charge each
year is a function of the total units produced by the asset each year relative to
the units to be produced during its useful life. Hence, the annual depreciation
charge will vary depending on the amount of units produced in a particular
year.

© John Wiley & Sons Australia, Ltd 2017 6.8

 Chapter 6: Statement of profit or loss and statement of changes in equity

6.8 When comparing the profit of entities, discuss why accounting policy choices need
to be considered.

Generally Accepted Accounting Principles (GAAP) permit choices when transactions are
being recorded, and require estimations by preparers. For example, there are several
permissible methods in calculating depreciation that will result in different depreciation
amounts. Similarly, there are alternative means of costing inventory and treating development
expenditure. Financial statement preparation involves estimations (e.g. estimating the useful
life of an asset). Therefore, it is important to consider accounting policy choices when
comparing profits across entities because, even if two entities were identical in terms of
operating, investing and financing decisions, income and expense figures and hence profit
could vary according to their respective accounting policy choices.

6.9 Explain how you would determine if an income or expense item is material.

The materiality of an item is subjective and involves professional judgment. Information is

defined as material if its omission, misstatement or non-disclosure has the potential,
individually or collectively, to: a. influence the economic decisions of users taken on the
basis of the financial statement; or b. affect the discharge of accountability by the
management or governing body of the entity.

While there is no specific IFRS on materiality, materiality is discussed in various IFRS

standards and the Framework. However, an Australian accounting standard does exists on
materiality (AASB 1031). It provides guidelines to determine if information is material and
requires aggregate or individual disclosure. In determining whether the amount of an item or
an aggregate of items is material, appropriate benchmarks are required. A balance sheet item
may be compared with the recorded amount of equity or the appropriate asset or liability
class total. An statement of profit or loss item may be compared to profit or loss and the
appropriate income or expense amount for the current reporting period or the average profit
or loss and the average of the appropriate income or expense amounts for a number of
reporting periods. Similarly, when determining materiality of a cash flow item, the
benchmark may be net cash provided by or used in the operating, investing, financing or
other activities, as appropriate, for the current or the average of a number of reporting
periods.

The arbitrary guidance on assessing materiality states that an amount which is equal to or
greater than 10 per cent of the appropriate base amount may be presumed to be material and
an amount which is equal to or less than 5 per cent of the appropriate base amount may be
presumed not to be material. These arbitrary limits may be applied to assess materiality
unless there is evidence to the contrary.

© John Wiley & Sons Australia, Ltd 2017 6.9

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