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As an auditor for the CPA firm of Gratis and Goode, you encounter the following

ID: 2381403 • Letter: A

Question

As an auditor for the CPA firm of Gratis and Goode, you encounter the following situations in auditing different clients.

1.
JR Corporation is a closely held corporation whose stock is not publicly traded. On December 5, the corporation acquired land by issuing 3,500 shares of its $9 par value common stock. The owners As an auditor for the CPA firm of Gratis and Goode, you encounter the following situations in auditing different clients.

1.
JR Corporation is a closely held corporation whose stock is not publicly traded. On December 5, the corporation acquired land by issuing 3,500 shares of its $9 par value common stock. The owners 1.
JR Corporation is a closely held corporation whose stock is not publicly traded. On December 5, the corporation acquired land by issuing 3,500 shares of its $9 par value common stock. The owners As an auditor for the CPA firm of Gratis and Goode, you encounter the following situations in auditing different clients.

Explanation / Answer

1.

Debit ...Cash $100,000
Credit ....Capital Stock $100,000 then,

Debit .........Land - $120,000
Credit ........Cash - $120,000

2.

Debit ...Cash $200,000
Credit...Capital Stock $200,000 then,

Debit .............Land - $250,000
Credit ...........Cash - $250,000


the stock trading at $12/share is a red herring. It doesn't matter what it's trading at on the market. The company only gets cash from the initial issuance of stock.