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Refer to the financial statements of The Home Depot in Appendix A. http://lectur

ID: 2471941 • Letter: R

Question

Refer to the financial statements of The Home Depot in Appendix A.

http://lectures.mhhe.com/connect/0078025915/appendix_a.pdf

How much did The Home Depot owe for salaries and related expenses at February 2, 2014? Was this an increase or decrease from the previous year?

Refer to the Revenues note in the Summary of Significant Accounting Policies that follows The Home Depot’s statements of cash flows. How does the company account for customer payments received in advance of providing services?

Required:

Explanation / Answer

1.

Answer is $1,428 million (increase)

Since in previous year company owed $1,414 million, it is an increase from previous year.

2.

Answer is “The revenue is deferred until the goods or services are provided to the customer”.

3.

Answer is “debit Unearned Revenue, credit Service Revenue”