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Below Is the Balance Sheet for Triple H Company: Triple 31,31 _ {, }

question 103

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Below is the balance sheet for Triple H Company: Triple H Company Balance Sheet Dec ember 31,31 _ {, }

20X620X5 Current as sets:  Cash $380$242 Accounts receivable 430194 Inventory 238388 Prep aid insur ance 3276 Total current ass ets $1,080$900 Long-term as sets:  Fixed assets $406$452 Less: Accumulated depreciation (272) (228)  Total long-term assets $134$224 Total assets $1.214$1.124 Current liabilities: Accounts  pay able $176$152 Wages payable 3832 Total current liabilities $214$184 Long-term liabilities:  Notes payable 420420 Total liabilities $634 $604 Owners’ equity:  Common stock $190$160 Retained income 390360 Total owner’ equity $580$520 Total liabilities and owners’ $1,214$1,124 equity \begin{array}{ccc}&20X6&20X5\\\text { Current as sets: }\\\text { Cash } & \$ 380 & \$ 242 \\\text { Accounts receivable } & 430 & 194 \\\text { Inventory } & 238 & 388 \\\text { Prep aid insur ance } & \underline{32} & \underline{76} \\\text { Total current ass ets } & \$ 1,080 & \$ 900 \\\text { Long-term as sets: } & & \\\text { Fixed assets } & \$ 406 & \$ 452 \\\text { Less: Accumulated depreciation } & \underline{(272) } & \underline{(228) } \\\text { Total long-term assets } & \$ 134 & \$ 224 \\\text { Total assets } & \$ 1.214 & \$ 1.124\\\text { Current liabilities: Accounts }\\\text { pay able } & \$ 176 & \$ 152 \\\text { Wages payable } & \underline{38} & \underline{32} \\\text { Total current liabilities } & \$ 214 & \$ 184 \\\text { Long-term liabilities: } & &\\\text { Notes payable } & \underline{420} & \underline{420} \\\text { Total liabilities } & \underline{\$ 634} & \ \mathbf{\$ 6 0 4} \\\text { Owners' equity: } & &\\\text { Common stock } & \$ 190 & \$ 160 \\\text { Retained income } & \underline{390} & \underline{360} \\\text { Total owner' equity } & \$ 580 & \$ 520 \\\text { Total liabilities and owners' } & \$ 1,214 & \$ 1,124\\\text { equity }\end{array} Triple H Company's accounts receivable increased (decreased) by:

Understand the principles of internal control over cash and cash equivalents.
Analyze and apply internal control principles to cash disbursement and receipt processes.
Understand the prevalence of fraud and the role of internal control in fraud prevention.
Compare and contrast the definitions and treatments of cash and cash equivalents under IFRS and GAAP.

Definitions:

Direct Labor Hours

This term represents the total time spent by workers directly involved in the manufacturing process.

Flexible Budget Graph

A visual representation that shows the difference between actual and expected performance at various levels of activity.

Direct Labor Hours

The cumulative hours that employees, who are engaged directly in creating products or delivering services, spend on work.

Variable Costs

Expenses that vary proportionally with the level of production or sales volume, such as raw materials and direct labor.

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