TEST BANK FOR Managerial Accounting Tools for Business Decision Making 9th Edition by Jerry J. Weygandt, Paul D. Kimmel, Jill E. Mitchell

1232456728 3734 86 7355 77312734
773566

5423
2 8
7!!58
788
17588

" #$
1 % &#'( ))*+%'%&
)" #( #%'%&*)',-
./ 012345678492862:4;<2=8>68?:3:@2<5:A8:BB>;3453@8:3149286;3B45>3=8>68?:3:@2?234C8DEF
GHIJKHLMNFHNOPJKQKRFHIKSKTTOMQUIQRHFGOHUNVINNMFWKNPHFXMFQUSLKNQFFWFWVKHFIQUFHQKS
MNFHNVYEOKHFOPPITFHNVWFGKHUJFQUEFKWNVJKQKRFHNVKQWNMGFHZINOHNIQUEFTOJGKQL/DEF
GMHGONFOPUEFNFHFGOHUNINUOGHOZIWFNGFTIKS[GMHGONFIQPOHJKUIOQPOHKGKHUITMSKHMNFHPOHK
NGFTIPITWFTINIOQ/DEFTOQUFQUOPJKQKRFHIKSKTTOMQUIQRHFGOHUNGFHUKIQNUONM\MQIUNOPUEF
\MNIQFNN/]UJKL\FZFHLWFUKISFWVKQWJKLF^UFQW\FLOQWUEFKTTHMKSKTTOMQUIQRNLNUFJ/
DEFHFGOHUIQRNUKQWKHWINHFSFZKQTFUOUEFWFTINIOQ\FIQRJKWF/_OIQWFGFQWFQUKMWIUNKHF
HFXMIHFWIQJKQKRFHIKSKTTOMQUIQR/
DEF PMQTUIOQNOPJKQKRFJFQUKHF GSKQQIQRVWIHFTUIQRVKQW TOQUHOSSIQR/`SKQQIQR HFXMIHFN
JKQKRFJFQUUOSOOaKEFKWKQWUOFNUK\SINEO\bFTUIZFN/cIHFTUIQRIQZOSZFNTOOHWIQKUIQRUEF
WIZFHNF KTUIZIUIFN KQW EMJKQ HFNOMHTFN OPK TOJGKQL UO GHOWMTF K NJOOUE[HMQQIQR
OGFHKUIOQ/dOQUHOSSIQRINUEFGHOTFNNOPaFFGIQRUEFKTUIZIUIFNOQUHKTa/
e/ f2=B<5g284928BA:==2=8>68?:3;6:B4;<53@8B>=4=8:318492815662<23B2=8g24h2238i<>1;B48:318
i2<5>18B>=4=CjKQMPKTUMHIQRTONUNKHFULGITKSSLTSKNNIPIFWKNFIUEFHk.lWIHFTUJKUFHIKSNVkel
WIHFTUSK\OHVOHkmlJKQMPKTUMHIQROZFHEFKW/nKYJKUFHIKSNUEKUTKQ\FGELNITKSSLKQWWIHFTUSL
KNNOTIKUFW YIUE UEF PIQINEFW GHOWMTUWMHIQR UEF JKQMPKTUMHIQR GHOTFNNKHF TKSSFW WIHFTU
JKUFHIKSN/DEFYOHaOPPKTUOHLFJGSOLFFNUEKUTKQ\FGELNITKSSLKQWWIHFTUSLKNNOTIKUFWYIUE
TOQZFHUIQR HKY JKUFHIKSN IQUO PIQINEFW ROOWN IN TOQNIWFHFW WIHFTUSK\OH/jKQMPKTUMHIQR
OZFHEFKWTOQNINUNOPTONUNUEKUKHFIQWIHFTUSLKNNOTIKUFWYIUEUEFJKQMPKTUMHFOPUEFPIQINEFW
GHOWMTU/jKQMPKTUMHIQRTONUNKHFULGITKSSLIQTMHHFWKUUEFJKQMPKTUMHIQRPKTISIUL/
`HOWMTUTONUNKHFTONUNUEKUKHFKQFTFNNKHLKQWIQUFRHKSGKHUOPGHOWMTIQRUEFPIQINEFW
GHOWMTU/`HOWMTUTONUNKHF KSNO TKSSFW IQZFQUOHIK\SF TONUN/DEFNF TONUNWO QOU\FTOJF
F^GFQNFNMQUISUEFTOJGKQLNFSSNUEFPIQINEFWROOWNIQZFQUOHL/
`FHIOWTONUNKHFTONUNUEKUKHFIWFQUIPIFWYIUEKNGFTIPITUIJFGFHIOWHKUEFHUEKQYIUEKNKSK\SF
GHOWMTU/DEFNFTONUNHFSKUFUOQOQJKQMPKTUMHIQRTONUNKQWUEFHFPOHFKHFQOUIQZFQUOHIK\SF
TONUN/DEFLKHFF^GFQNFWKNIQTMHHFW/
m/ f2?>3=4<:4289>h84>8B>?i;428B>=48>68@>>1=8?:3;6:B4;<218:318i<2i:<28653:3B5:A8
=4:42?234=86><8:8?:3;6:B4;<2<CdOJGKQIFNKWWUEFTONUOPUEF\FRIQQIQRYOHaIQGHOTFNN
IQZFQUOHLUOUEFUOUKSJKQMPKTUMHIQRTONUNPOHUEFTMHHFQULFKHUOKHHIZFKUUEFUOUKSTONUOP
YOHaIQGHOTFNNPOHUEFLFKH/DEFLUEFQNM\UHKTUUEFFQWIQRYOHaIQGHOTFNNIQZFQUOHLPHOJ
UEFUOUKSTONUOPYOHaIQGHOTFNNUOKHHIZFKUUEFTONUOPROOWNJKQMPKTUMHFW/
DEFWIPPFHFQTF\FUYFFQKJFHTEKQWINIQRKQWKJKQMPKTUMHIQR\KSKQTFNEFFUINIQUEFTMHHFQU
KNNFUNNFTUIOQ/DEF TMHHFQUKNNFUNNFTUIOQ OPKJKQMPKTUMHIQR TOJGKQLoN\KSKQTF NEFFU

,0121 456789  9 959  777 





!!"


#$
!%
&'((%) !*+##"
,-%%,#$
!%
&./%
0#

%(
#$
!%
&.' ,

'/1'!

#'2#$
!%
&3
4"
,#++


(
5
!/

'1

("' ,##-' ,'1' )+'(!)
#-#(%1
!'!
1
!##!"

(%!%+-%%,%2,
(!#% 361' )+'(!)
#-(%!%+-%%,%2,
(!#% "%/5
-# #-' ,

,#-+##"
,-%%,#$
!%
#
' ,!"
(%!%+-%%,1' )+'(!)

,3
789:;<::=>?@AB:=9A=CDADE@?9DF=D;;G<A>9AEHI' '-

#'2'((%) !#-"'
J


#
(
,1' &
("' -
#

(
!&
'
.#(2),#-'"#+!!%/'
,

$#(
(%1
' #
'/
22'
1
"'#% 

!"#('25
"'$#%
3K1

%$
,

'(!#(
#(2),
'+%()% 1' '-#-!"
$'2)
("'#!"
%)-"
!
(" #L)
)("'M)!N#N!#1
#$
!%
&.!%!'2L)'2#!&1' '-
1
!.'(!#$#!&N5'
,(%!#-.
' ,!"
%
&%+(% !
'#!34"
5'2' (
,(%

('
,#%/)
,5&1' &(%1
' #
#%
,


!%'!!'#'1%

(%1


"
#$
$#
/%+!"
(%1
' &O%


'!#% .' ,(%1
' #
'

%/

$'2)'!#-!"
#



+%
1' (
/#!"

-'
,!%!"
#
(%

%
'!
%(#'2


% #5#2#!&3P#'22&.,'!'
' '2&!#(' ,,'!'$#)'2#Q'!#% '

#1
%
!' !!%%2!"'!"
2
5)#

#,
!#+&

%52
1
' ,%

%
!) #!#
.' ,!"
1'0
#+%
1
,,
(##% 

4RS2TUVV444V
W3 X

%
!



'

,#+#' (#'2'((%) !#-'

-


'2N
)

%



%
!/"#2



%
!





'

,#1' '-

#'2'((%) !#-'

))'22&

(#'2N
)

%



%
!3
6 *4.YZ*W.[2%%1*\.]#++#()2!&*^'&.I#*W.66\_[*`%
.6K\a6[[*`%
.6K\a6P\*X

%
!#-.6K\a6a\*\%11) #('!#% .KI6*X

%
!#-

b3 I' '-

#'2'((%) !#-#+%
1'!#% -


'22&


!'#!%' 
!#!&''/"%2
' ,#"#-"2&

'--

-'!
,3
6 *P.YZ*W.[2%%1*c.]#++#()2!&*^'&.I#*W.66\_[*`%
.6K\a6[[*`%
.6K\a6P\*X

%
!#-.6K\a6a\*\%11) #('!#% .KI6*X

%
!#-

d

3 622+%
1%+5)#
%
-' #Q'!#% 

,1' '-

#'2'((%) !#-#+%
1'!#% 3
6 *4.YZ*W.[2%%1*c.]#++#()2!&*^'&.I#*W.66\_[*`%
.6K\a6[[*`%
.6K\a6P\*X

%
!#-.6K\a6a\*\%11) #('!#% .KI6*X

%
!#-

7

3 ]
!

1##-!"
) #!(%!%+1' )+'(!)
#-'

%,)(!#' %)!
)!%++#' (#'2'((%) !#-3
6 *P.YZ*W.[2%%1*c.]#++#()2!&*^'&.I#*W.66\_[*`%
.6K\a6[[*`%
.6K\a6P\*I
')

1
!6 '2&#' ,K!




!'!#% .6K\a6a\*
`%
.KI6*P_6

e3 I' '-

#'2'((%) !#-#!

'2


%
!'





'

,1%

+

L)
!2&!"' +#' (#'2

!'!
1
!!"'!'

,#!
#5)!
,
J!

'22&3
6 *4.YZ*W.[2%%1*c.]#++#()2!&*^'&.I#*W.66\_[*`%
.6K\a6[[*`%
.6K\a6P\*X

%
!#-.6K\a6a\*\%11) #('!#% .KI6*X

%
!#-

f3 4"
1' '-
1
!+) (!#% %+%
-' #Q#-' ,,#

(!#-#1'#2&(% (


,/#!"
!!#-

-%'2' ,%5M
(!#$
+%
!"

!#!&3
6 *P.YZ*W.[2%%1*c.]#++#()2!&*^'&.I#*W.66\_[*`%
.6K\a6[[*a
%(
' ,X
%)
(
I' '-
1
!a



(!#$
.6K\a6P\*`%
.6K\a6
a\*Y
',

"#
.KI6*]
(##% 6 '2&#

g3 4"
(% !
%22

%+'(%1
' &#


% #52
+%
'22%+!"
'((%) !#-' ,+#' (
#)
'

(%1
' &+'(
3
6 *P.YZ*W.[2%%1*c.]#++#()2!&*^'&.I#*W.66\_[*^!"#(.6K\a6[[*`%
.6K\a6P\*X

%
!#-.6K\a6a\*`%
.KI6*X

%
!#-

h

3 \% !
%22#-#!"


%(
%+,
!

1##-/"
!"


2'
,-%'2'

5
#-1
!3
6 *4.YZ*W.[2%%1*c.]#++#()2!&*^'&.I#*W.66\_[*`%
.6K\a6[[*a
%(
' ,X
%)
(
I' '-
1
!a



(!#$
.6K\a6P\*`%
.6K\a6
a\*Y
',

"#
.KI6*K!

'2\% !
%2

i

3 ]
(##% N1'0#-#' #!
-
'2
'
!%+!"

2' #-.,#

(!#-.' ,(% !
%22#-+) (!#% 3
6 *4.YZ*W.[2%%1*c.]#++#()2!&*^'&.I#*W.66\_[*`%
.6K\a6[[*_!
'!
-#(a



(!#$
.6K\a6P\*`%
.6K\a6a\*Y
',

"#
.KI6*
]
(##% 6 '2&#


,

23455657
89
4 643
55









6
4643
9
45

65
6
4643
9
4

9

653


65
4584657



9
4


5!
"#
$%!
&#
'399!
(#
68863)!
*4)#
+65!
#
,'!
-95#
2
''!
-95#
2
" !
+45
543)6
45

5 4695#
2
2 !

-95#
+ !
9
+45475





+4584657
9

4
./0012


34686

4

6
4643
9

6
34
9
4



34686

4
4584657
9
4


5!
3#
$%!
&#
'399!
(#
68863)!
*4)#
+65!
#
,'!
-95#
2
''!
-95#
2
" !
+45
543)6
45

5 4695#
2
2 !

-95#
+ !
9
+45475




&
3


4345
65


44
4643
6559)
495
6
543
9
943

6
4643
65



943
65
6
4643

5!
"#
$%!
&#
'399!
(#
68863)!
*4)#
+65!
#
,'!
-95#
2
''!
-95#
2
" !
+45
543)6
45

5 4695#
2
2 !

-95#
+ !
9
+45475




6
744
4643

4
45


955653)
45


63)
4964

46

4
8656


9

4



433

4643
9
4


5!
"#
$%!
&#
'399!
(#
68863)!
*4)#
+65!
#
,'!
-95#
2
''!
-95#
2
" !
+45
543)6
45

5 4695#
2
2 !

-95#
+ !
9
+45475




8
3

943
9
98
4
8656


9


9
012
75433)
653

543
495
98
4643#



34
9#
45

9
4

9

5!
3#
$%!
&#
'399!
#
68863)!
*4)#
+65!
#
,'!
-95#
2
''!
-95#
2
" !
+45
543)6
45

5 4695#
2
2 !

-95#
+ !
9
+45475





9
'9


6
34
9
9
45

65
6
34
9
9
4
9

9

5!
3#
$%!
&#
'399!
#
68863)!
*4)#
+65!
#
,'!
-95#
2
''!
-95#
2
" !
+45
543)6
45

5 4695#
2
2 !

-95#
+ !
9
+45475





:
269

9
653

33657
45

4
656 46
;5

5!
3#
$%!
&#
'399!
(#
68863)!
*4)#
+65!
#
,'!
-95#
2
''!
-95#
2
" !
+45
543)6
45

5 4695#
2
2 !

-95#
+ !
9
+45475





<
5
6
4643
45

65
6
34
9
4

9

655964
3
9

5!
3#
$%!
&#
'399!
#
68863)!
*4)#
+65!
#
,'!
-95#
2
''!
-95#
2
" !
+45
543)6
45

5 4695#
2
2 !

-95#
+ !
9
+45475





=
6
4643
45


6
34
9
4


953)
9

9

5!
"#
$%!
&#
'399!
(#
68863)!
*4)#
+65!
#
,'!
-95#
2
''!
-95#
2
" !
+45
543)6
45

5 4695#
2
2 !

-95#
+ !
9
+45475




>
3943
69

9
4




89
943
9
98
49?
65
9
9
4334
9
98



799

4584


5!
"#
$%!
6#
'399!
(#
68863)!
*4)#
+65!
#
,'!
-95#
2
''!
-95#
2
" !
+45
543)6
45

5 4695#
2
2 !

-95#
+ !
9
+45475





&
269

9
4
012
655964
3
9

5!
3#
$%!
&#
'399!
(#
68863)!
*4)#
+65!
#
,'!
-95#
2
''!
-95#
2
" !
7 9 657#
2
2 !
-95#
+ !
7 9 657




&
*5
657
8656


799

6559)
4 4
95

9




4345


45



659



45
98
4
4584657
9 45)

5!
3#
$%!
6#
'399!
(#
68863)!
*4)#
+65!
#
,'!
-95#
2
''!
-95#
2
" !
7 9 657#
2
2 !
-95#
+ !
7 9 657




&&
3


7655657
49?
65
9
6559)
4 4
95

9




4345


45



9



98
799

4584



3
98
4
4584657
9 45)

5!
"#
$%!
6#
'399!
(#
68863)!
*4)#
+65!
#
,'!
-95#
2
''!
-95#
2
" !
7 9 657#
2
2 !
-95#
+ !
7 9 657




, 0123 56789  6 888 








!
"#$"%$#&'!(
()*++
,)*-'&
-*)
#
.#!%-#"&%)'!(
"*.,#!/0
&12
"*+&
*-
(**3+
.#!%-#"&%)23
'+



323%"&23
-)*.
!2&
+#$2+

4!+5
60
785

0
9$**.5
:0
;'--'"%$&/5
<#+/0
='!5
>0
44?@95
A*!20
4?B4
995
A*!20
4?B4
6?5
C2,*)&'!(0
4?B4
B?5
A*!20
=45
C2,*)&'!(








D
6'!'+123
(**3+
'!E2!&*)/
3*2+
8
#,,2#)
*!
#
"*+&
*-
(**3+
.#!%-#"&%)23
+"123%$2

4!+5
F0
785

0
9$**.5
:0
;'--'"%$&/5
<#+/0
='!5
>0
44?@95
A*!20
4?B4
995
A*!20
4?B4
6?5
C2,*)&'!(0
4?B4
B?5
A*!20
=45
C2,*)&'!(




G

-
2!3'!(
H*)I
'!
,)*"2++
'!E2!&*)/
'+
()2#&2)
&1#!
J2('!!'!(
H*)I
'!
,)*"2++
'!E2!&*)/0



&12!
"*+&
*-
(**3+
.#!%-#"&%)23
H'$$
J2
$2++
&1#!
&*&#$
.#!%-#"&%)'!(
"*+&+
-*)
&12
,2)'*3

4!+5
F0
785

0
9$**.5
?0
;'--'"%$&/5
=*32)#&20
='!5
>0
44?@95
A*!20
4?B4
995
A*!20
4?B4
6?5
=2#+%)2.2!&
4!#$/+'+
#!3
!&2),)2&#&'*!0
4?B4
B?5

A*!20
=45
?*+&
=#!#(2.2!&





K
F12
-'!'+123
(**3+
'!E2!&*)/
#""*%!&
-*)
#
.#!%-#"&%)'!(
"*.,#!/
'+
2L%'E#$2!&
&*
&12



'!E2!&*)/
#""*%!&
-*)
#
.2)"1#!3'+'!(
"*.,#!/

4!+5
F0
785

0
9$**.5
?0
;'--'"%$&/5
<#+/0
='!5
>0
44?@95
A*!20
4?B4
995
A*!20
4?B4
6?5
C2,*)&'!(0
4?B4
B?5
A*!20
=45
C2,*)&'!(





M
C#H
.#&2)'#$+
'!E2!&*)/
+1*H+
&12
"*+&
*-
"*.,$2&23
(**3+
#E#'$#J$2
-*)
+#$2
&*



"%+&*.2)+

4!+5
60
785

0
9$**.5
:0
;'--'"%$&/5
<#+/0
='!5
>0
44?@95
A*!20
4?B4
995
A*!20
4?B4
6?5
C2,*)&'!(0
4?B4
B?5
A*!20
=45
C2,*)&'!(






N
F12
J#$#!"23
+"*)2"#)3
#,,)*#"1
#&&2.,&+
&*
.#'!&#'!
.'!'.#$
'!E2!&*)'2+
*!
1#!3

4!+5
60
785
D0
9$**.5
:0
;'--'"%$&/5
<#+/0
='!5
>0
44?@95
A*!20
4?B4
995
A*!20
4?B4
6?5
=2#+%)2.2!&
4!#$/+'+
#!3
!&2),)2&#&'*!0
4?B4
B?5

A*!20
=45
B2)-*).#!"2
=2#+%)2.2!&






O
F12
+%,,$/
"1#'!
'+
#$$
&12
#"&'E'&'2+
#++*"'#&23
H'&1
,)*E'3'!(
#
,)*3%"&
*)
+2)E'"2

4!+5
60
785
D0
9$**.5
:0
;'--'"%$&/5
<#+/0
='!5
>0
44?@95
A*!20
4?B4
995
A*!20
4?B4
6?5
=2#+%)2.2!&
4!#$/+'+
#!3
!&2),)2&#&'*!0
4?B4
B?5

A*!20
=45
B2)-*).#!"2
=2#+%)2.2!&






P
=#!/
"*.,#!'2+
1#E2
+'(!'-'"#!&$/
$*H2)23
'!E2!&*)/
$2E2$+
#!3
"*+&+
%+'!(
Q%+&R'!R&'.2



'!E2!&*)/
.2&1*3+

4!+5
F0
785
D0
9$**.5
:0
;'--'"%$&/5
<#+/0
='!5
>0
44?@95
A*!20
4?B4
995
A*!20
4?B4
6?5
=2#+%)2.2!&
4!#$/+'+
#!3
!&2),)2&#&'*!0
4?B4
B?5

A*!20
=45
?*+&
=#!#(2.2!&






>
=#!#(2)'#$
#""*%!&'!(
'+
,)'.#)'$/
"*!"2)!23
H'&1
.#!#(2)+
#!3
2S&2)!#$
%+2)+

4!+5
60
785
>0
9$**.5
:0
;'--'"%$&/5
<#+/0
='!5
>0
44?@95
A*!20
4?B4
995
A*!20
4?B4
6?5
C2,*)&'!(0
4?B4
B?5
A*!20
=45
9%+'!2++
<"*!*.'"+







B$#!!'!(
'!E*$E2+
"**)3'!#&'!(
&12
3'E2)+2
#"&'E'&'2+
#!3
1%.#!
)2+*%)"2+
*-
#
"*.,#!/



&*
,)*3%"2
#
+.**&1$/
)%!!'!(
*,2)#&'*!

4!+5
60
785
>0
9$**.5
:0
;'--'"%$&/5
<#+/0
='!5
>0
44?@95
A*!20
4?B4
995
B)*"2++
#!3
C2+*%)"2
=#!#(2.2!&
B2)+,2"&'E2+0
4?B4
6?5
A*!20
4?B4

B?5
A*!2&0
=45
?*+&
=#!#(2.2!&







T12!
&12
,1/+'"#$
#++*"'#&'*!
*-
)#H
.#&2)'#$+
H'&1
&12
-'!'+123
,)*3%"&
'+
&**
3'--'"%$&
&*



&)#"20
&12+2
"*+&+
#)2
%+%#$$/
"$#++'-'23
#+
'!3')2"&
.#&2)'#$+

4!+5
F0
785

0
9$**.5
?0
;'--'"%$&/5
<#+/0
='!5
>0
44?@95
A*!20
4?B4
995
A*!20
4?B4
6?5
=2#+%)2.2!&
4!#$/+'+
#!3
!&2),)2&#&'*!0
4?B4
B?5

A*!20
=45
?*+&
=#!#(2.2!&






D
B)*3%"&
"*+&+
#)2
#$+*
"#$$23
'!E2!&*)'#J$2
"*+&+

4!+5
F0
785

0
9$**.5
:0
;'--'"%$&/5
<#+/0
='!5
>0
44?@95
A*!20
4?B4
995
A*!20
4?B4
6?5
=2#+%)2.2!&
4!#$/+'+
#!3
!&2),)2&#&'*!0
4?B4
B?5

A*!20
=45
?*+&
=#!#(2.2!&





G
;')2"&
.#&2)'#$+
J2"*.2
#
"*+&
*-
(**3+
.#!%-#"&%)23
H12!
&12+2
'&2.+
#)2
#"L%')230



8
H12!
&12
'&2.+
#)2
%+23

4!+5
60
785

0
9$**.5
:0
;'--'"%$&/5
=*32)#&20
='!5
>0
44?@95
A*!20
4?B4
995
A*!20
4?B4
6?5
=2#+%)2.2!&
4!#$/+'+
#!3
!&2),)2&#&'*!0
4?B4
B?5

A*!20
=45
?*+&
=#!#(2.2!&