Test Bank - For Modern Advanced Accounting In Canada 9th Edition by Hilton Murray, Herauf Darrell

12315678
9 6  6 
2 9 

 





, 123457897 15 1


9 2 15 


!"#$

%
&

9 2 15 '()!
*+

,



9 2 15 -.
!/



9 2 15 0

$1234
5",/




9 2 15 6

,/+
+


7

9 2 15 8(!
()
9:$


9 2 15 ;<
=(!
:$

7
/
<.=(!
.4
&

9 2 15 >
4"4&
5"4


9 2 15 ?54

%
&(

9 2 15 @
& 
A


9 2 15 A


$
&5


9 2 15 '

&$12$2:$
:/
,5 &
B


,






3456789
3 86755 358 5958 995 5
86 97


76834 8
87 


!"#$%#
&'
(#)
'&**&+$,-
+&.*/
012
3)
4
5)46&,
(&
&3(4$,
4
-5)4()5

.,/)56(4,/$,-
&'
4%%&.,($,-
754%($%)6
$,
&(#)5
,4($&,68

9:!;$,4,%$4*
5)6.*(6
45)
/$6%*&6)/
$,
/$'')5),(
%.55),%$)6:

<:!1,)
,))/6
(&
3)
4+45)
&'
/$'')5$,-
/$6%*&6.5)
5)=.$5)>),(6
'5&>
,4($&,
(&

,4($&,?
46
(#$6
$>74%(6
(#)
75)7454($&,
&'
'$,4,%$4*
6(4()>),(6:

@:!A,%&>)B6>&&(#$,-
>4C
#4D)
4'')%()/
4
'&5)$-,
6.36$/$45CE6
5)6.*(6F
6.%#

6>&&(#$,-
754%($%)6
45)
,&(
7)5>$(()/
$,
0&5(#
9>)5$%4:

G:!G)745(.5)6
'5&>
(#)
#$6(&5$%4*
%&6(
75$,%$7*)
>4C
3)
7&66$3*)
$,
&(#)5
,4($&,6:




HIIJKKLMLNLOPQRSJPMTUVWRXUYLZUOLT[R
\NTT]KQR^J]J]MJVR
_L̀L̀IaNOPQRbUKPR
cJUV[L[ZRdMeJIOLYJQRfghfgR_JKIVLMJRU[WRUiiNPROjJRIT[IJiOaUNR̀VU]JkTVlR̀TVR̀L[U[ILUNRVJiTVOL[ZmRnTiLIQR
fghfgRnjJRoT[IJiOaUNRpVU]JkTVlR̀TVRpL[U[ILUNR^JiTVOL[ZR
R
R
q!"#$%#
&'
(#)
'&**&+$,-
+&.*/
3)
>&6(
4'')%()/
3C
'$,4,%$4*
6(4()>),(6
3)$,-

75)745)/
.,/)5
/$'')5),(
4%%&.,($,-
75$,%$7*)68

9:!r)/.%)/
%&>74543$*$(C:

<:!r)/.%)/
5)*$43$*$(C:

@:!A,%5)46)/
%&>7*)s$(C:

G:!A,4%%.54()
466)(
D4*.4($&,6:




HIIJKKLMLNLOPQRSJPMTUVWRXUYLZUOLT[R
\NTT]KQR^J]J]MJVR
_L̀L̀IaNOPQRbUKPR
cJUV[L[ZRdMeJIOLYJQRfghfgR_JKIVLMJRU[WRUiiNPROjJRIT[IJiOaUNR̀VU]JkTVlR̀TVR̀L[U[ILUNRVJiTVOL[ZmRnTiLIQR
fghfgRnjJRoT[IJiOaUNRpVU]JkTVlR̀TVRpL[U[ILUNR^JiTVOL[ZR

,





235679
9 
 

 
676


!"#







$$%

&



'
()6*
$+,

7
#




7
%'76
67'"


$
-
'7, '
&$
7
.6#





/0012
0(567'

!'73%'767+
(
4(567'
%
''73%'767+
(
#(57, '
&%

7'679
9 
 

 
'73%'7
*,%-$
$+,

76
'
"
'7$'(
7(# +,-

$7.6679
9 
 

 
,'
%
$7+7

%%
--*'73%'7
*+

*-7&
-
%7(

899:;<
=8;>
? @

A:B9<
C8B8B8>

DEE:;<
F 9;

G8>
HI8@8<
JKJK
D89>8

LL:;
M8
8L:
E>B8N>
E>
E :
>8L>O
PL<

JKJK
PM8
98L:
Q>B8N>
E>
Q :
C8L>





R3)6$6
7$
6
#




+

7.6'7,7$"


$
-'7, '
&"'
,'S
77
7','72
0(5 

,67TU5V



'
"'+
--


+7
%+WX7
7
7','7(
4(5 '7

67$%''7




'
(
#(5 - !YV/001"'



'
(
7(5 
7S7-,


+



.




'
"','S
77
7','7(



899:;<
=8;>
? @

A:B9<
C8B8B8>

DEE:;<
F 9;

G8>
HI8@8<
JKJZ
D89>8
MN
 
9 >9

9 
>8
:>8

EE8>8
;L89
E
> [9O

PL<
JKJ\
]
E>
>@8
F 8>L>989



^3V
'
&
_`aab.6
67
7"

"
,'S
77
7','7c1de%

7'#





/0012
0(0$', '

6
6

,%-$6
'76 -
7'(
4(0$', '

6
6
-76

f``6
'76 -
7'



-7


$!7g$6

&7(
#(0$', '

.6$6
,'"'7
7
(
7(0,'"'7
7
7
7','76
6


7"%7



%



&
"


$
-
'%+7
'

7


,%-$+
'!7



7
6 -

7


"
%$
'*$
,
$*"'
'

&'%,"%
7'

7",'+
'*%
77(
899:;<
=8;>
? @

A:B9<
C8B8B8>

DEE:;<
F 9;

G8>
HI8@8<
JKJZ
D89>8
MN
 
9 >9

9 
>8
:>8

EE8>8
;L89
E
> [9O

PL<
JKJ\
]
E>
>@8
F 8>L>989


, 12456759 9 699   96 


7 6 

9 9 
9 769  697  69
!"
677  69  697  69#59595
9$9%6&669'79(
)*++
+++
+++ & 67
&99 
!"
677  69
 697  69 ,(, (6
 6-6 
.!"
67
&77 "
99 9 69



/00122343536789:174;<=>9?<@3A<63;B9
C5;;D289E1D1D41=9
F3GG30H56789I<279
J1<=B3BA9K4L1063@189MNOMP9F120=3419Q;R9<00;HB63BA926<B><=>293B9S<B<><9<=196<35;=1>96;9>3GG1=1B6967T129;G9;=A<B3U<63;B2V9
W;T3089MNOMX9Y//Z9G;=9ZH4530579/00;HB6<4519IB61=T=32129
9
9
[245 756 (69769\9#659977 9
9 79#65
] 6-6 (SZ/9S<B<><9^<B>4;;_9#65
"66
( 6 `!#59 9"&59 
 6
9"9796
&

"&969#6
59 79"&79"6
.969#6
59#65

"
67

&77 "
99 66999#5675 9
#
"9779 "
9

/00122343536789:174;<=>9?<@3A<63;B9
C5;;D289E1D1D41=9
F3GG30H56789I<279
J1<=B3BA9K4L1063@189MNOMP9F120=3419Q;R9<00;HB63BA926<B><=>293B9S<B<><9<=196<35;=1>96;9>3GG1=1B6967T129;G9;=A<B3U<63;B2V9
W;T3089MNOMX9Y//Z9G;=9ZH4530579/00;HB6<4519IB61=T=32129
9
9
a24575679bc 699 9 69596596(6 76
9  6
6 
d59&5975679

e59&#6

999   9
d59&&9
977 69#656((99 6
9  6

d59&& 77 6
 676
959  6959767 79
.d59&&9
979   99659!f" 79 9

9

59 

/00122343536789:174;<=>9?<@3A<63;B9
C5;;D289E1D1D41=9
F3GG30H56789I<279
J1<=B3BA9K4L1063@189MNOMP9F120=3419Q;R9<00;HB63BA926<B><=>293B9S<B<><9<=196<35;=1>96;9>3GG1=1B6967T129;G9;=A<B3U<63;B2V9
W;T3089MNOMg9Y//Z9G;=9Z=3@<619IB61=T=32129

, 1245689 959558 556 559








!!"565#  5$ 6%
&'($) 5$)66'
*'(6#66'
+',5-56-65 56 5'
.'(656569'



//0112232456705!
8
9
:2;
42!

<3!!=16>0=0= 08
?2@@2/A3456B
15
C0
8
2
;D E0/42:06FGHFI?01/820J!K
//!A
42
;14



8
12






804
23!80
4!
2@@080
445L01!@!8;

2M
42!
1N
C0
8
2
;D E0/42:06FGHFOP
0
42@51!=0!@4J0
2@@080
/0104K00
PQ>R


RBN
S!L2/6FGHFTU@!8A32/35//!A
4
30B
408L82101
S!L2/6FGHFVU@!882:
40B
408L82101
S!L2/6FGHFWU@!89!4H@!8H8!@24D8;

2M
42!
1
S!L2/6FGHFXU@!8U!:08
=0
4


D4J08U!:08
=0
4D8;

2M
42!
1


YZ2[9 959558 ,\]6589+6#5^
85$ 5656$6_4`a%
&']95^55$)96$$6'
*']95^b5^6)8 9$)5^5^ 6'
+'_b5)c#9656$6&a(d'
.']95^$)65+$)5^'

//0112232456705!
8
9
:2;
42!

<3!!=16>0=0= 08
?2@@2/A3456B
15
C0
8
2
;D E0/42:06FGHFI?01/820J!K
//!A
42
;14



8
12






804
23!80
4!
2@@080
445L01!@!8;

2M
42!
1N
S!L2/6FGHFVU@!882:
40B
408L82101


YY2]9$666 5^$6e
&'f$ '
*'5#'
+'65 )5'
.'65 )5586g#^'

//0112232456705!
8
9
:2;
42!

<3!!=16>0=0= 08
<3!!=16h

0814



?2@@2/A3456B
15
C0
8
2
;D E0/42:06FGHFT

35M0


2
408L804@2


/2
314
40=0
414!
110114J02=L
/4!@
2@@080
4
//!A
42
;=04J!
1!
"05@2


/2
3
14
40=0
418
42!1N
S!L2/6FGHFi

35121


P
408L804
42!
!@Q2


/2
3R4
40=0
41

, 1235679 9 67 7
 77 77
 77 77


7676 
7
7 
!7 7676 
7
7 

"##$%%&'&(&)*+,-$*'./01,2/3&4/)&.5,
6(..7%+,8$7$7'$0,
9&::&#;()*+,</%*,
=$/05&54,>'?$#)&3$+,@AB@C,"5/(*D$,/51,&5)$0E0$),:&5/5#&/(,%)/)$7$5)%,).,/%%$%%,)F$,&7E/#),.:,1&::$0$5),/##.;5)&54,7$)F.1%,.5,G$*,:&5/5#&/(,
%)/)$7$5)%,0/)&.%H,
I.E&#+,@AB@J,"5/(*%&%,/51,K5)$0E0$)/)&.5,.:,L&5/5#&/(,M)/)$7$5)%,
,
,
1N3567
77  7 7
 

O7

P 997
!P 99Q7
O7 7

"##$%%&'&(&)*+,-$*'./01,2/3&4/)&.5,
6(..7%+,8$7$7'$0,
6(..7%+,R51$0%)/51,
9&::&#;()*+,</%*,
=$/05&54,>'?$#)&3$+,@AB@C,"5/(*D$,/51,&5)$0E0$),:&5/5#&/(,%)/)$7$5)%,).,/%%$%%,)F$,&7E/#),.:,1&::$0$5),/##.;5)&54,7$)F.1%,.5,G$*,:&5/5#&/(,
%)/)$7$5)%,0/)&.%H,
I.E&#+,@AB@J,"5/(*%&%,/51,K5)$0E0$)/)&.5,.:,L&5/5#&/(,M)/)$7$5)%,
,
,
STUVWXYZ[\]VX^_][W`UZ[X
1a3b7967
7c P967d 
eP76
797 7f 7g6 
77
9 hi7P cj6
Q677k

567d 
eP7 O7 79Q679776c6
79677
cP 67P Q77
Q6P7
96c69l
  76O76
7mP7 7Q6P77O7
n 75677

n 797
777O79767 7O7

"##$%%&'&(&)*+,-$*'./01,2/3&4/)&.5,
6(..7%+,8$7$7'$0,
6(..7%+,R51$0%)/51,
9&::&#;()*+,</%*,
=$/05&54,>'?$#)&3$+,@AB@A,9$%#0&'$,/51,/EE(*,)F$,#.5#$E);/(,:0/7$o.0G,:.0,:&5/5#&/(,0$E.0)&54H,I.E&#+,
@AB@A,IF$,p.5#$E);/(,L0/7$o.0G,:.0,L&5/5#&/(,8$E.0)&54,
I.E&#+,@AB@q,r0.:$%%&.5/(,s;147$5),

, 12357898 789 899 88999
8 
8998
88

85789

99 8
 8 8 8 
7!"789
8
 8 8 8 
#"$%&
8
98 8 
898

9 8



  7!"




 '()*+,( -()*+,(
". /012221222/312221222
4.  

5 " /6221222/017221222
58 
8 /6221222 /9221222
# 8%:8 /3221222 /;221222
  
<789. /;221222 /0221222


=>?@AB>CD(
(
588
 8 1 
9


8


9 8E

&9
 8
:8 8


8
789F889
/022122219  5789F/;22122281789F9

5789G  98789F32H
 
89  5
789F62H
 
8&9
99 988789F
188 I88 

 88 899
"8
99  
8  9789F8918 

91:
789F89 
8
 9 


 J
:.

:81 898 
K9
889
8 9
98998 8
<.L89
81
8 889: " 8 


8


89

MNNOPPQRQSQTUVWXOURYZ[\W]Z^Q_ZTQY`W
aSYYbPVWcObObRO[W
aSYYbPVWd`\O[PTZ`\W
eQffQNgSTUVWhO\QgbW
iOZ[`Q`_WjRkONTQ^OVWlmnloWeOPN[QROWpYqWZNNYg`TQ`_WPTZ`\Z[\PWQ̀WrZ`Z\ZWZ[OWTZQSY[O\WTYW\QffO[O`TWTUsOPWYfWY[_Z`QtZTQY`PuW
iOZ[`Q`_WjRkONTQ^OVWlmnlvWw\O`TQfUWPYbOWYfWTpOW\QffO[O`NOPWROTqOO`WwxcyWZ`\WMyz{uW
|YsQNVWlmnlvWMNNYg`TQ̀_WyTZ`\Z[\PWQ̀WrZ`Z\ZW
|YsQNVWlmnl}W~MMzWfY[WzgRSQNSUWMNNYg`TZRSOW{`TO[s[QPOPW
|YsQNVWlmnlW~MMzWfY[Wz[Q^ZTOW{`TO[s[QPOPW

,





2346789 899979799 788 88878

97977987988 888789
99 99
8
98 
879
979789 
99!9 78
"8
8 798  98899 7!899 798
9
87899 79 79 779978
#9979878 8 79 799 99789
 978$87897988
889
98878978798%979!999789779
79 789 9997 97879 8 79 7998 9
88#979899979779
9
9 7 789988
9978799&9799&7889879!9 788889
79 7898 8987 8 8!97&7987& 897&'797

())*++,-,.,/01
2*0-3456
748,94/,3:

;.33<+1
=*<*<-*5

;.33<+1
>:6*5+/4:6

?,@@,)A./01
B4+0

C*45:,:9
D-E*)/,8*1
FGHFI
(:4.0J*
4:6
,:/*5K5*/
@,:4:),4.
+/4/*<*:/+
/3
4++*++
/L*
,<K4)/
3@
6,@@*5*:/
4))3A:/,:9
<*/L36+
3:
M*0
@,:4:),4.

+/4/*<*:/+
54/,3+N

O3K,)1
FGHFP
(:4.0+,+
4:6
Q:/*5K5*/4/,3:
3@
R,:4:),4.
S/4/*<*:/+





2T4U879798799
999V8   
"WXY 798789Z
24#9  7989898 79 79979 79!8[\\]8
98 8798"WXY 7
99 788"WXY99
99 97879 79979 79!8[\\]
^4#9  79898 7998!9898798
"WXY79 7989999 79 79979 79!8[\\]
_4#9   7!89 889989
997979
978 `9999 88 88&999
 7998!989999  

())*++,-,.,/01
2*0-3456
748,94/,3:

;.33<+1
=*<*<-*5

?,@@,)A./01
a*6,A<

C*45:,:9
D-E*)/,8*1
FGHFb
?*+)5,-*
L3c
4))3A:/,:9
+/4:6456+
,:
d4:464
45*
/4,.35*6
/3
6,@@*5*:/
/0K*+
3@
3594:,J4/,3:+N

O3K,)1
FGHFe
())3A:/,:9
S/4:6456+
,:
d4:464

O3K,)1
FGHFI
f((g
@35
gA-.,).0
())3A:/4-.*
B:/*5K5,+*+


,





2346789  78 7 88  8
7  778 4

678 788  

6 78788
  77  74

9
8 8     887
 7787 4
! "   # 7#8787 8 8 
  4
$ 7 8878 8787
 78 4$877 8879
7%4
& 77  78 8 7  
  7 7 7#
87#87
    7%4
'  
  787# 7#87 987 8
 
787 4

())*++,-,.,/01
2*0-3456
748,94/,3:

;.33<+1
=*<*<-*5

>,??,)@./01
A4+0

B*45:,:9
C-D*)/,8*1
EFGEH
(:4.0I*
4:6
,:/*5J5*/
?,:4:),4.
+/4/*<*:/+
/3
4++*++
/K*
,<J4)/
3?
6,??*5*:/
4))3@:/,:9
<*/K36+
3:
L*0
?,:4:),4.

+/4/*<*:/+
54/,3+M

N3J,)1
EFGEO
(:4.0+,+
4:6
P:/*5J5*/4/,3:
3?
Q,:4:),4.
R/4/*<*:/+




S S