Solution Manual for Financial Accounting 5th Edition by Spiceland

Solution Manual for Financial Accounting 5th Edition by Spiceland
Solution Manual for Financial Accounting 5th Edition by Spiceland
Solution Manual for Financial Accounting 5th Edition by Spiceland

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5. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved .Authorized only for instructor use in the classroom. No reproduction or further
distribution permitted without the prior written consent of McGraw-Hill Education
1-2 Financial Accounting, 5e
Question 1-6 (LO 1-2)
Typical financing activities would include selling stock and paying dividends to investors, as well
as borrowing and repaying debt to creditors.
Question 1-7 (LO 1-2)
Typical investing activities would include the purchase or disposal of land, casino buildings,
hotels, gaming tables, chairs, cleaning equipment, and food preparation machines.

6. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution
permitted without the prior written consent of McGraw-Hill Education.
Solutions Manual, Chapter 1 1-3
Answers to Review Questions (continued)
Question 1-8 (LO 1-2)
Typical operating activities would include the sale of software and consulting services, as well as
costs related to salaries, research, utilities, advertising, rent, and taxes.
Question 1-9 (LO 1-2)
The three major legal forms of business organizations include sole proprietorship, partnership, and
corporation? A corporation is chosen by most of the largest companies in the United States.
Question 1-10 (LO 1-2)
Assets: Resources owned.
Liabilities: Amounts owed.
Stockholders’ equity: Owners’ claims to resources.
Dividends: Distributions to stockholders.
Revenues: Sales of products or services to customers.
Expenses: Costs of selling products or services.
Question 1-11 (LO 1-2)
The major advantage of a corporation is limited liability. Stockholders of a corporation are not
held personally responsible for the financial obligations of the corporation. Owners of sole
proprietorships or partnerships remain personally liable for activities of the business. Corporations
have the disadvantages of double taxation compared to sole proprietorships and partnerships. Sole
proprietorship and partnership forms of business is that income is taxed only once. However, there
could be other tax advantages for certain types of corporations, such as a lower overall tax rate.
Question 1-12 (LO 1-3)
1. Income statement: Reports the company’s revenues and expenses during an interval of time.
If revenues exceed expenses, then the company reports net income. If expenses exceed
revenues, then the company reports a net loss.
2. Statement of stockholders’ equity: Summarizes the changes in stockholders’ equity from net
income, dividends, and stock issuances during an interval of time.
3. Balance sheet: Presents the financial position of the company on a particular date. It shows that
assets equal liabilities plus stockholders’ equity.
4. Statement of cash flows: Cash activities related to operating, investing, and financing activities
during an interval of time.
Question 1-13 (LO 1-3)
Balances of accounts reported in the income statement, statement of stockholders’ equity, and
statement of cash flows reflect activity from the beginning of the period through the end of the period.
Balances of accounts reported in the balance sheet reflect the financial position of the company as of
a single date, the end of the period.

7. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved .Authorized only for instructor use in the classroom. No reproduction or further
distribution permitted without the prior written consent of McGraw-Hill Education
1-4 Financial Accounting, 5e
Answers to Review Questions (continued)
Question 1-14 (LO 1-3)
Basic revenues would include sale of products (such as toys, dolls, and games) and services (such
as theme park tickets). Expenses include cost of merchandise sold, employee salaries, utilities,
advertising, taxes, interest, and legal fees.
Question 1-15 (LO 1-3)
The accounting equation is: Assets = Liabilities + Stockholders’ Equity. The format of the balance
sheet follows the accounting equation.
Question 1-16 (LO 1-3)
Assets would include items such as merchandise inventory, office supplies, buildings, land, trucks,
and equipment. Liabilities would include items such as amounts owed to employees, suppliers, taxing
authorities, and lenders.
Question 1-17 (LO 1-3)
Retained earnings represent the cumulative amount of net income earned over the life of the
company that has not been distributed to stockholders as dividends. Net income is shown in the income
statement and retained earnings are reported in the balance sheet. Thus, retained earnings represent a
balance sheet account which reflects the cumulative result of income statements over the life of the
company (less any dividends).
Question 1-18 (LO 1-3)
The statement of cash flows reports operating, investing, and financing cash flows. Examples of
each include:
Operating – selling merchandise, paying employee salaries, and paying for advertisement.
Investing – purchasing land and buildings to open new factories.
Financing – Borrowing from lenders or issuing stock to owners to obtain funds necessary to expand
operations.
Question 1-19 (LO 1-3)
Two other important sources of information are the (1) management discussion and analysis of the
company’s activities and (2) note disclosures to the financial statements.
Question 1-20 (LO 1-4)
Successful companies use their resources efficiently to sell products and services for a profit.
Unsuccessful companies either offer lower-quality products and services or do not efficiently keep
their costs low. When a company is unprofitable, investors will neither invest in nor lend to the firm.
Without these sources of financing, eventually the company will fail. When a company is able to
make a profit, investors and creditors are willing to transfer their resources to it, and the company will
expand its profitable operations even further. Investors and creditors rely heavily on financial
accounting information in making investment and lending decisions.

8. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution
permitted without the prior written consent of McGraw-Hill Education.
Solutions Manual, Chapter 1 1-5
Answers to Review Questions (continued)
Question 1-21 (LO 1-5)
GAAP refers to Generally Accepted Accounting Principles, or the rules of financial accounting.
The fact that all companies use the same rules is critical to financial statement users, because it allows
them to accurately compare financial information among companies when they are making decisions
about where to lend or invest their resources.
Question 1-22 (LO 1-5)
The Financial Accounting Standards Board (FASB) is primarily responsible for the establishment
of GAAP in the United States. The International Accounting Standards Board (IASB) serves this
function on an international basis.
Question 1-23 (LO 1-5)
U.S. GAAP refers to the set of accounting standards being developed in the United States by the
Financial Accounting Standards Board (FASB). IFRS (International Financial Reporting Standards)
refers to the set of accounting standards being developed by the International Accounting Standards
Board (IASB). The IASB promotes the use of IFRS around the world. Today, the IASB and FASB
work closely in an effort to converge the two sets of accounting standards.
Question 1-24 (LO 1-5)
The 1933 Securities Act and the 1934 Securities Exchange Act were designed to restore investor
confidence in financial accounting following the stock market crash in 1929 and the ensuing Great
Depression. The SEC has the power to require companies with publicly traded securities to prepare
periodic financial statements for distribution to investors and creditors.
Question 1-25 (LO 1-5)
The role of auditors is to help ensure that management has in fact appropriately applied GAAP in
preparing the company’s financial statements. They are hired by a company as an independent party
to express a professional opinion of the conformity of that company’s financial statements with GAAP.
Auditors play a major role in investors’ and creditors’ decisions by adding credibility to the financial
statements.
Question 1-26 (LO 1-5)
The three objectives of financial reporting are providing information that:
1. is useful to investors and creditors in making decisions.
2. helps to predict cash flows.
3. tells about economic resources, claims to resources, and changes in resources and claims.

9. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved .Authorized only for instructor use in the classroom. No reproduction or further
distribution permitted without the prior written consent of McGraw-Hill Education
1-6 Financial Accounting, 5e
Answers to Review Questions (continued)
Question 1-27 (LO 1-6)
The benefits to obtaining a degree in accounting include a wide variety of job opportunities, high
demand, and high salaries. Public accounting firms are professional service firms that traditionally
have focused on three areas: auditing, tax preparation/planning, and business consulting. Private
accounting means providing accounting services to the company that employs you. Traditional careers
include auditor, tax preparer, consultant, and basic accounting services. Accountants are now
expanding to work as financial analysts, forensic accountants, tax lawyers, FBI agents, and many
others.
Question 1-28 (LO 1-7)
Relevance and faithful representation are the two fundamental qualitative characteristics.
Relevance implies that information is useful to the decision at hand. Faithful representation indicates
that information accurately represents the underlying activity.
Question 1-29 (LO 1-7)
The three components/aspects of relevance include:
1. Predictive value – Information is useful in helping to forecast future outcomes.
2. Confirmatory value – Information provides feedback on past activities.
3. Materiality – The nature or amount of an item has the ability to affect decisions.

The three components/aspects of faithful representation include:
1. Completeness – All information necessary to describe an item is reported.
2. Verifiability – Measurements that independent parties would agree upon.
3. Free from error – Reported amounts reflect the best available information.
Question 1-30 (LO 1-7)
Cost effectiveness refers to practical boundaries (constraints) to achieving desired
qualitative characteristics. Cost effectiveness suggests that financial accounting information is
provided only when the benefits of doing so exceed the costs.
Question 1-31 (LO 1-7)
The four basic assumptions underlying GAAP include:
1. Economic entity assumption – All economic events can be identified with a particular
economic entity.
2. Monetary unit assumption - A common denominator is needed to measure all elements. The
dollar in the United States is the most appropriate common denominator to express
information about financial statement elements and changes in those elements.
3. Periodicity assumption – The economic life of an enterprise (presumed to be indefinite) can
be divided into artificial time periods for financial reporting.
4. Going concern assumption – In the absence of information to the contrary, it is anticipated
that a business entity will continue to operate indefinitely.

10. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution
permitted without the prior written consent of McGraw-Hill Education.
Solutions Manual, Chapter 1 1-7
BRIEF EXERCISES

Brief Exercise 1-1 (LO 1-1)
1. True
2. True
3. False

Brief Exercise 1-2 (LO 1-2)
1. b.
2. c.
3. a.

Brief Exercise 1-3 (LO 1-2)
1. c.
2. a.
3. b.
Brief Exercise 1-4 (LO 1-2)
1. e.
2. f.
3. b.
4. c.
5. a.
6. d.

11. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved .Authorized only for instructor use in the classroom. No reproduction or further
distribution permitted without the prior written consent of McGraw-Hill Education
1-8 Financial Accounting, 5e
Brief Exercise 1-5 (LO 1-2)
1. e.
2. d.
3. f.
4. a.
5. b.

Brief Exercise 1-6 (LO 1-2)
1. b.
2. a.
3. e.
4. c.
5. d.

Brief Exercise 1-7 (LO 1-3)
1. b.
2. a.
3. d.
4. c.

Brief Exercise 1-8 (LO 1-3)
1. c.
2. a.
3. d.
4. b.

12. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution
permitted without the prior written consent of McGraw-Hill Education.
Solutions Manual, Chapter 1 1-9

Brief Exercise 1-9 (LO 1-5)
1. b.
2. d.
3. a.
4. c.

Brief Exercise 1-10 (LO 1-5)
1. Yes.
2. No.
3. Yes.
4. No.
5. Yes.
6. No.

13. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved .Authorized only for instructor use in the classroom. No reproduction or further
distribution permitted without the prior written consent of McGraw-Hill Education
1-10 Financial Accounting, 5e
Brief Exercise 1-11 (LO 1-6)
1. True
2. True
3. True
4. True
5. True
6. True
7. True
8. True
9. True
10. True
11. True
12. True

Brief Exercise 1-12 (LO 1-7)
1. b.
2. a.
3. c.

Brief Exercise 1-13 (LO 1-7)
1. c.
2. b.
3. a.

14. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution
permitted without the prior written consent of McGraw-Hill Education.
Solutions Manual, Chapter 1 1-11
EXERCISES
Exercise 1-1 (LO 1-2)

1. a.
2. c.
3. a.
4. b.
5. c.
6. a.
7. b.
Exercise 1-2 (LO 1-2)
Transaction Financial
Statement
Account Activity
1. Falcon purchases common stock of
Wildcat.
Balance sheet Asset Investing
2. Falcon borrows from Wildcat by
signing a note.
Balance sheet Liability Financing
3. Falcon provides services to Wildcat. Income statement Revenue Operating
4. Falcon pays interest to Wildcat on
borrowing.
Income statement Expense Operating
Exercise 1-3 (LO 1-2)
Transaction Financial
Statement
Account Activity
1. Wildcat issues common stock to
Falcon.
Balance sheet Equity Financing
2. Wildcat lends to Falcon by accepting
a note.
Balance sheet Asset Investing
3. Wildcat receives services from
Falcon.
Income statement Expense Operating
4. Wildcat receives interest from
Falcon on lending.
Income statement Revenue Operating

15. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved .Authorized only for instructor use in the classroom. No reproduction or further
distribution permitted without the prior written consent of McGraw-Hill Education
1-12 Financial Accounting, 5e
Exercise 1-4 (LO 1-2)
Requirement 1
Revenues − Expenses = Net Income
$14,000 − $9,000 = $5,000

Requirement 2
Assets = Liabilities +
Stockholders’
equity
$50,000 = $27,000 + $X
$50,000 − $27,000 = $23,000


Exercise 1-5 (LO 1-2)
Requirement 1
Revenues − Expenses = Net Loss
$28,000 − $33,000 = ($5,000)

Requirement 2
Assets = Liabilities +
Stockholders’
equity
$19,000 = $15,000 + $X
$19,000 − $15,000 = $4,000

16. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution
permitted without the prior written consent of McGraw-Hill Education.
Solutions Manual, Chapter 1 1-13
Exercise 1-6 (LO 1-3)
Cowboy Law Firm
Income Statement
For the period ended December 31
Service revenue $9,300
Expenses:
Salaries 2,200
Utilities 1,200
Total expenses 3,400
Net income $5,900


Exercise 1-7 (LO 1-3)
Buffalo Drilling
Statement of Stockholders’ Equity
For the year ended December 31

Common
Stock

Retained
Earnings
Total
Stockholders’
Equity


Beginning balance, Jan. 1 $11,000 $ 8,200 $19,200
Issuance of common stock 8,000 8,000
Add: Net income 8,500 8,500
Less: Dividends (3,200) (3,200)
Ending balance, Dec. 31 $19,000 $13,500 $32,500

17. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved .Authorized only for instructor use in the classroom. No reproduction or further
distribution permitted without the prior written consent of McGraw-Hill Education
1-14 Financial Accounting, 5e
Exercise 1-8 (LO 1-3)
Wolfpack Construction
Balance Sheet
December 31
Assets Liabilities
Cash $ 6,000 Accounts payable $ 3,000
Land 18,000 Notes payable 20,000
Equipment 26,000 Total liabilities 23,000

Stockholders’ Equity
Common stock 11,000
Retained earnings 16,000 *
Total stockholders’ equity 27,000
Total liabilities and
stockholders’ equity $50,000

Total assets $50,000


* Assets = Liabilities + Stockholders’ equity
$50,000 = $23,000 + ($11,000 + Retained earnings)
$50,000 − $23,000 − $11,000 = Retained earnings
$16,000 = Retained earnings

18. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution
permitted without the prior written consent of McGraw-Hill Education.
Solutions Manual, Chapter 1 1-15
Exercise 1-9 (LO 1-3)
Requirement 1
Beginning balance $ 5,000
Cash received from sale of products to customers 40,000
Cash received from the bank for long-term loan 45,000
Cash paid to purchase factory equipment (50,000)
Cash paid to merchandise suppliers (12,000)
Cash received from the sale of an unused warehouse 13,000
Cash paid to workers (24,000)
Cash paid for advertisement (4,000)
Cash received for sale of services to customers 30,000
Cash paid for dividends to stockholders (6,000)

Ending balance $37,000

Requirement 2
Tiger Trade
Statement of Cash Flows
Cash Flows from Operating Activities
Cash inflows:
From sale of products to customers $40,000
From sale of services to customers 30,000
Cash outflows:
For merchandise suppliers (12,000)
For workers (24,000)
For advertisement (4,000)
Net cash flows from operating activities $30,000
Cash Flows from Investing Activities
Purchase factory equipment (50,000)
Sale of warehouse 13,000
Net cash flows from investing activities (37,000)
Cash Flows from Financing Activities
Borrow from bank 45,000
Pay dividends (6,000)
Net cash flows from financing activities 39,000
Net increase in cash 32,000
Cash at the beginning of the year 5,000
Cash at the end of the year $37,000

19. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved .Authorized only for instructor use in the classroom. No reproduction or further
distribution permitted without the prior written consent of McGraw-Hill Education
1-16 Financial Accounting, 5e
Exercise 1-10 (LO 1-3)
Requirement 1
Fighting Okra Cooking Services
Income Statement
For the year ended December 31, 2021
Service revenue $75,000
Expenses:
Salaries $24,000
Supplies 14,500
Rent 10,600
Legal fees 2,400
Postage 1,500
Total expenses 53,000
Net income $22,000

Requirement 2
Fighting Okra Cooking Services
Statement of Stockholders’ Equity
For the year ended December 31, 2021

Common
Stock

Retained
Earnings
Total
Stockholders’
Equity


Beginning balance $200,000 $32,000 $232,000
Issuance of common stock 25,000 25,000
Add: Net income 22,000 22,000
Less: Dividends (10,000) (10,000)
Ending balance $225,000 $44,000 $269,000

20. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution
permitted without the prior written consent of McGraw-Hill Education.
Solutions Manual, Chapter 1 1-17
Exercise 1-11 (LO 1-3)
Requirement 1
Artichoke Academy
Statement of Stockholders’ Equity
For the year ended December 31, 2021

Common
Stock

Retained
Earnings
Total
Stockholders’
Equity


Beginning balance $150,000 $50,000 $200,000
Issuance of common stock 40,000 40,000
Add: Net income 30,000 30,000
Less: Dividends (10,000) (10,000)
Ending balance $190,000 $70,000 $260,000


Requirement 2
Artichoke Academy
Balance Sheet
December 31, 2021
Assets Liabilities
Cash $52,600 Accounts payable $ 9,100
Supplies 13,400 Utilities payable 2,400
Prepaid rent 24,000 Salaries payable 3,500
Land 200,000 Notes payable 15,000
Total liabilities 30,000

Stockholders’ Equity
Common stock 190,000
Retained earnings 70,000
Total stockholders’ equity 260,000
Total liabilities and
stockholders’ equity $290,000

Total assets $290,000

21. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved .Authorized only for instructor use in the classroom. No reproduction or further
distribution permitted without the prior written consent of McGraw-Hill Education
1-18 Financial Accounting, 5e
Exercise 1-12 (LO 1-3)
Requirement 1
Squirrel Tree Services
Balance Sheet
December 31, 2021
Assets Liabilities
Cash $ 7,700 Accounts payable $ 9,700
Supplies 1,800 Salaries payable 3,500
Prepaid insurance 3,500 Notes payable 20,000
Building 72,000 Total liabilities 33,200

Stockholders’ Equity
Common stock 40,000
Retained earnings 11,800
Total stockholders’ equity 51,800
Total liabilities and
stockholders’ equity $85,000

Total assets $85,000

22. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution
permitted without the prior written consent of McGraw-Hill Education.
Solutions Manual, Chapter 1 1-19
Requirement 2
Squirrel Tree Services
Statement of Cash Flows
For the year ended December 31, 2021
Cash Flows from Operating Activities
Cash inflows from customers $ 60,000
Cash outflows for salaries (22,000)
Cash outflows for supplies (4,000)
Net cash flows from operating activities $34,000
Cash Flows from Investing Activities
Sale investments 10,000
Purchase building (62,000)
Net cash flows from investing activities (52,000)
Cash Flows from Financing Activities
Borrow from bank 20,000
Pay dividends (6,500)
Net cash flows from financing activities 13,500
Net decrease in cash (4,500)
Cash at the beginning of the year* 12,200
Cash at the end of the year $ 7,700
* Plug number in order to calculate correct ending balance

23. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved .Authorized only for instructor use in the classroom. No reproduction or further
distribution permitted without the prior written consent of McGraw-Hill Education
1-20 Financial Accounting, 5e
Exercise 1-13 (LO 1-3)
1. Revenues − Expenses = Net Income
$27,000 − $18,000 = $9,000

2.
Change in
stockholders’
equity
=
Issue common
stock
+
Net
Income
− Dividends
$17,000 = $11,000 + $12,000 − $X
$17,000 − $11,000 − $12,000 = $6,000

3. Assets = Liabilities +
Stockholders’
equity
$24,000 = $X + $15,000
$24,000 = $9,000 + $15,000

4.
Total change
in cash
=
Operating
cash flows
+
Investing
cash flows
+
Financing
cash flows
$26,000 = $34,000 + ($17,000) + $X
$26,000 − $34,000 − ($17,000) = $9,000


Exercise 1-14 (LO 1-3)

Year
Net
Income Dividends
Retained
Earnings*
1 $1,700 $ 600 $ 1,100
2 2,200 600 2,700
3 3,100 1,500 4,300
4 4,200 1,500 7,000
5 5,400 1,500 10,900

* Retained earnings = Beginning retained earnings + Net income − Dividends

24. Chapter 1 - A Framework for Financial Accounting
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permitted without the prior written consent of McGraw-Hill Education.
Solutions Manual, Chapter 1 1-21
Exercise 1-15 (LO 1-3)
($ in billions)

Change in
retained
earnings
= Net income − Dividends

1.
Change in
retained
earnings
= Net income − Dividends
$3.2 = $6.9 − $X
$3.2 = $6.9 − $3.7

2.
Change in
retained
earnings
= Net income − Dividends
$3.4 = $X − $2.6
$3.4 = $6.0 − $2.6

3.
Change in
retained
earnings
= Net income − Dividends
$1.6 = $1.6 − $X
$1.6 = $1.6 − $0

4.
Change in
retained
earnings
= Net
income
− Dividends
[$X − (−$1.6)] = ($1.0) − $0
$X = ($2.6)

5.
Change in
retained
earnings
= Net
income
− Dividends
[$1.56 − $X] = $0.43 − $0.06
$X = $1.19

25. Chapter 1 - A Framework for Financial Accounting
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distribution permitted without the prior written consent of McGraw-Hill Education
1-22 Financial Accounting, 5e
Exercise 1-16 (LO 1-3)
($ in billions)
Assets = Liabilities +
Stockholders
’ equity

1. Assets = Liabilities +
Stockholders’
equity
$228 = $107 + $X
$228 = $107 + $121


2. Assets = Liabilities +
Stockholders’
equity
$X = $1,500 + $110
$1,610 = $1,500 + $110


3. Assets = Liabilities +
Stockholders’
equity
$4.7 = $X + $0.3
$4.7 = $4.4 + $0.3


4.
Change in
assets
=
Change in
liabilities
+
Change in
stockholders’
equity
$1.2 = $0.3 + $X
$1.2 = $0.3 + $0.9


5.
Change in
assets
=
Change in
liabilities
+
Change in
stockholders’
equity
$X = ($0.34) + $0.02
($0.32) = ($0.34) + $0.02

26. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution
permitted without the prior written consent of McGraw-Hill Education.
Solutions Manual, Chapter 1 1-23
Exercise 1-17 (LO 1-3)
($ in billions)

Total change
in cash
=
Operating
cash flows
+
Investing
cash flows
+
Financing
cash flows


1.
Total change
in cash
=
Operating
cash flows
+
Investing
cash flows
+
Financing
cash flows
$0 = $3.6 + $0.6 + ($4.2)


2.
Total change
in cash
=
Operating
cash flows
+
Investing
cash flows
+
Financing
cash flows
($X − $0.7) = $1.4 + ($0.3) + ($1.4)
$X = $0.4


3.
Total change
in cash
=
Operating
cash flows
+
Investing
cash flows
+
Financing
cash flows
$0.04 = $0.07 + $0.63 + ($0.66)


4.
Total change
in cash
=
Operating
cash flows
+
Investing
cash flows
+
Financing
cash flows
$0.02 = $0.60 + ($1.00) + $0.42


5.
Total change
in cash
=
Operating
cash flows
+
Investing
cash flows
+
Financing
cash flows
$0.02 = $0.41 + ($1.42) + $1.03

27. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved .Authorized only for instructor use in the classroom. No reproduction or further
distribution permitted without the prior written consent of McGraw-Hill Education
1-24 Financial Accounting, 5e
Exercise 1-18 (LO 1-5)
1. d.
2. e.
3. a.
4. c.
5. f.
6. b.
7. g.

Exercise 1-19 (LO 1-7)
1. g. Comparability
2. f. Free from error
3. b. Predictive value
4. i. Timeliness
5. a. Confirmatory value
6. e. Neutrality
7. d. Completeness
8. h. Verifiability
9. j. Understandability
10. c. Materiality

Exercise 1-20 (LO 1-7)
1. b.
2. c.
3. d.
4. a.

28. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution
permitted without the prior written consent of McGraw-Hill Education.
Solutions Manual, Chapter 1 1-25
PROBLEMS: SET A
Problem 1-1A (LO 1-2)

Type of business
activity Transactions
1. Financing Pay amount owed to the bank for previous borrowing
2. Operating Pay utility costs
3. Investing Purchase equipment to be used in operations
4. Operating Provide services to customers
5. Operating Purchase office supplies
6. Investing Purchase a building
7. Operating Pay workers’ salaries
8. Operating Pay for research and development costs
9. Operating Pay taxes to the IRS
10. Financing Sell common stock to investors

29. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved .Authorized only for instructor use in the classroom. No reproduction or further
distribution permitted without the prior written consent of McGraw-Hill Education
1-26 Financial Accounting, 5e
Problem 1-2A (LO 1-2)
Account classifications Account Names
1. Stockholders’ equity Common stock
2. Asset Equipment
3. Liability Salaries payable
4. Revenue Service revenue
5. Expense Utilities expense
6. Asset Supplies
7. Expense Research and development expense
8. Asset Land
9. Liability Income tax payable
10. Liability Interest payable

30. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution
permitted without the prior written consent of McGraw-Hill Education.
Solutions Manual, Chapter 1 1-27
Problem 1-3A (LO 1-3)
Longhorn Corporation
Income Statement
For the year ended Dec. 31, 2021
Service revenue $67,700
Expenses:
Cost of goods sold 53,400
Salaries 5,500
Delivery 2,600
Total expenses 61,500
Net income $ 6,200


Longhorn Corporation
Statement of Stockholders’ Equity
For the year ended Dec. 31, 2021

Common
Stock

Retained
Earnings
Total
Stockholders’
Equity


Beginning balance $40,000 $18,200 $58,200
Issuance of common stock 4,000 4,000
Add: Net income 6,200 6,200
Less: Dividends (0) (0)
Ending balance $44,000 $24,400 $68,400

31. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved .Authorized only for instructor use in the classroom. No reproduction or further
distribution permitted without the prior written consent of McGraw-Hill Education
1-28 Financial Accounting, 5e
Problem 1-3A (concluded)
Longhorn Corporation
Balance Sheet
Dec. 31, 2021
Assets Liabilities
Cash $ 1,200 Accounts payable $ 4,400
Supplies 3,400 Salaries payable 800
Equipment 29,000 Total liabilities 5,200
Buildings 40,000
Stockholders’ Equity
Common stock 44,000
Retained earnings 24,400
Total stockholders’ equity 68,400
Total liabilities and
stockholders’ equity $73,600

Total assets $73,600

32. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution
permitted without the prior written consent of McGraw-Hill Education.
Solutions Manual, Chapter 1 1-29
Problem 1-4A (LO 1-3)
(Suggested order of calculation)
On the statement of stockholders’ equity,
$7,000 + (c) − $3,000 = $10,000
(c) = $6,000

From (c),
(b) = $6,000

From (b),
$39,000 − (a) − $6,000 − $4,000 = $6,000 (b)
(a) = $23,000

From the statement of stockholders’ equity,
(e) = $11,100
(f) = $10,000

From total assets,
(g) = $26,000

From (e), (f), and (g),
(d) + $11,100 (e) + $10,000 (f) = $26,000 (g)
(d) = $4,900

33. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved .Authorized only for instructor use in the classroom. No reproduction or further
distribution permitted without the prior written consent of McGraw-Hill Education
1-30 Financial Accounting, 5e
Problem 1-5A (LO 1-3)

Cornhusker Company
Income Statement
For the year ended December 31, 2021
Service revenues $37,000
Expenses:
Rent 7,000
Utilities 4,900
Salaries 13,300
Insurance 3,500
Total expenses 28,700
Net income $ 8,300


Cornhusker Company
Statement of Stockholders’ Equity
For the year ended December 31, 2021

Common
Stock

Retained
Earnings
Total
Stockholders’
Equity


Beginning balance (Jan. 1) $16,000 $7,300 $23,300
Issuance of common stock 0 0
Add: Net income 8,300 8,300
Less: Dividends (3,200) (3,200)
Ending balance (Dec. 31) $16,000 $12,400 $28,400

34. Chapter 1 - A Framework for Financial Accounting
©2019 McGraw-Hill Education. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution
permitted without the prior written consent of McGraw-Hill Education.
Solutions Manual, Chapter 1 1-31
Problem 1-5A (concluded)

Cornhusker Company
Balance Sheet
December 31, 2021
Assets Liabilities
Cash $ 4,800 Accounts payable $ 2,200
Accounts receivable 7,200 Salaries payable 2,400
Land 21,000 Total liabilities 4,600

Stockholders’ Equity
Common stock 16,000
Retained earnings 12,400
Total stockholders’ equity 28,400
Total liabilities and
stockholders’ equity $33,000

Total assets $33,000

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Champoux, Léon, St. Gertrude Q
Champoux, George, Lake Aylmer Q
Chandonnais, E., St. Jean des Chaillons Q
Channell, James T., Bolton Forest Q
Chant, Samuel, Chantry O
Chantler, James G., Newton Robinson O
Chapedelaine, L., St. Ours Q
Chapeleau, Edouard, St. Paschal Q
Chapman, Alexander, Chapman O
Chapman, Bowden, Chapman, W. O. N B
Chapman, G. H., Hastings, W. O. N S
Chapman, George W., River Gilbert Q
Chapman, John, North Augusta O
Chapman, John, Frankfort O
Chapman, John, Hespeler O
Chapman, Dixon, Mount Whatley, W. O. N B
Chapman, Michael, Goodwood O
Chapman, Robert A., South Rockland N B
Chapman, C. S., Warren, W. O. N S
Charbonneau, V., Beresford Q
Charbonneau, C. T., L’Acadie Q
Charland, Joseph, Lavaltrie Q
Charlebois, A. W., Rigaud Q
Charlton, S., Milford, W. O. N S
Charlton, William, Lynedoch O

51. Charters, S. C., Memdomcook N B
Chase, Albert, Port Williams N S
Chase, Arthur G., Upper Sackville, W. O. N B
Chase, Reuben, Lakeville, W. O. N S
Chaurette, Cyprien, Oka Q
Chênier, Félix, Baie St. Paul M
Chênier, Hercule, Sevigné Q
Chesley, Nelson, Chesley’s Corners, W. O. N S
Chittendon, Andrew, Cainsville O
Childerhose, Robert, Stafford O
Chillas, Miss Margaret, Nicolet Q
Chipman, Samuel, Chipman’s Corners, W. O. N S
Chipman, Mrs. A., Amherst N S
Chisholm, Alexander, St. Ann’s M
Chisholm, Archibald, St. Andrews N S
Chisholm, John, Antigonishe Harbor, W. O. N S
Chisholm, Mrs. M., Pomquet Forks, W. O. N S
Chisholm, R., Sutherland’s Mills, W. O. N S
Chisholm, Colin, Marydale, W. O. N S
Chisholme, Wm., Dalhousie Mills O
Choat, Thomas, Warsaw O
Chouinard, Elie, Garneau Q
Christie, Joseph, Ryegate O
Christie, Alex. R., Port Severn (sub.) O
Christie, John H., Little Bras d’Or N S
Christie, John G., Apple Grove O
Christie, James B., Trenton O
Christie, Thomas, Campbellville O

52. Church, W. S., Bersimis Q
Church, Mrs. Ann, Brockton O
Church, Richard, Cataract O
Clairoux, P. E., St. Hermas Q
Clapperton, John, Nicola Lake B C
Clark, Robert, Canterbury Q
Clark, Wm., Shanly O
Clark, Benjamin, Camden, East O
Clark, Wm. H., Nackawick, W. O. N B
Clark, Wm., Oak Park, W. O. N S
Clarke, Peter, Montague O
Clark, Bibins, Cloyne O
Clark, Norman, Tichborne O
Clark, Adam, Farnham Centre Q
Clark, E., Newcomb Mills O
Clark, H., North Bedeque P E
I
Clark, Jesse, Springfield, W. O. N B
Clark, N. J., Farquhar O
Clarke, Ludlow B., Centreville N B
Clarke, Robert, Downsview O
Clarke, P. T., Coxheath, W. O. N S
Clark, Pulaski, Byng Inlet O
Clay, Wm., Norval O
Clays, Geo., jun., Bedford Q
Clayton, W. R., Carlow O
Cleland, Hugh, West Osgoode O
Cleland, James, North Mountain O
Clemens, Joseph, Silver Lake O

53. Clement, James S., Virgil O
Clement, Ovide A., St. Paul’s Bay Q
Clement, A. D., Brantford O
Cleminger, John, Banda O
Clendinning, R., Dungannon O
Cleveland, Isaac, Sandy Beaches, W. O. N S
Clifford, A., Mount Albert O
Clifford, Henry A., Muskoka Falls O
Clinch, Charles F., Clinch’s Mills N B
Clough, Daniel, Lennox Ferry, W. O. N S
Cloutier, C. P., St. Victoire Q
Cloutier, J. B., St. Cyrille Q
Cloutier, Mdme. A., Détour du Lac Q
Cloutier, Polycarpe, Lamartine Q
Clow, Elias, South Granby Q
Coates, Thomas H., Smith Creek, W. O. N B
Coates, Thomas, Coates’ Mills, W. O. N B
Coatsworth, Caleb, Romney O
Coburn, Thos., Upper Keswick Ridge, W. O. N B
Coburn, M. H., Little River (Sun), W. O. N B
Cochran, B. W., Halifax N S
Cochran, J. T., Scotch Village, W. O. N S
Cochran, J. F., Newport N S
Cochran, Charles, New Durham O
Cockburn, J. P., Gravenhurst O
Cockerline, Wm., Henrysburg Q
Code, G., Trowbridge O
Code, Thomas, Innisville O

54. Codys, Charles F., Codys, W. O. N B
Coglan, Isaac J., Kepler O
Cohan, Charles, Hebron N S
Cohoon, Freeman, Port Medway N S
Colbeck, Wm., Colbeck O
Colclough, J. R., Bic Q
Colcleugh, F. W., Carlisle O
Cole, Allen, Milby Q
Cole, John, Cole’s Island N B
Cole, Thomas, North Nation Mills Q
Coleman, T., Heart’s Mills, W. O. N B
Coleman, Wm., Seeley’s Bay O
Colgan, John, Cranbourne Q
Coleman, H. N., Cookstown O
Coleman, Wm., Cedar Dale O
Colhoun, John C., Hopewell Corner, W. O. N B
Collet, Charles A., St. Henri Q
Collette, Joseph, Ste. Julie Q
Collerette, Zephirin, Grand Etang, W. O. N S
Collicut, P., Hillside, W. O. N B
Colling, J., Verdun O
Colliver, Thomas, Cherry Valley O
Colpitts, R. Alder., Pleasant Vale, W. O. N B
Colpitts, W. A., Mapleton, W. O. N B
Colver, W. S., Garnet O
Comeau, Justien, Metaghan River, W. O. N S
Comeau, A. F., Clare, W. O. N S
Comeau, Louis, Point du Lac Q

55. Commeault, J. B., River David Q
Commins, A. B., Centre Augusta O
Compton, H., Brooklyn P E
I
Condon, Lewis, Locke Port, W. O. N S
Connor, Charles, Poland O
Conn, C., Elder O
Conn, R. W., Conn O
Conn, James, Ashton O
Connacher, H., Black Point, W. O. N B
Cook, G. W., 150 Mile House B C
Cook, Charles, Six Mile Road, W. O. N S
Cook, James, Belle Creek P E
I
Cook, Wm., Black Land, W. O. N B
Cook, James, Milford O
Cook, James R., Mount Albion O
Cook, Wm., Carrville O
Cook, Asa A., Bassin du Lièvre Q
Coonan, George, Waterside, W. O. N B
Cooper, Francis, South Barnston Q
Cooper, Samuel, Keyser O
Cooper, H. N., Round Lake O
Copeland, W. L., St. Catharine’s, West O
Copp, John, jun., Baie Verte Road, W. O. N B
Copp, Timothy, Centre Village, W. O. N B
Copping, E., Montcalm Q
Coppinger, Thomas, Hanover O
Corbett, Edmund, Harmony O

56. Corbett, Andrew, Clones, W. O. N B
Corbett, R. A., Perrytown O
Corbett, Edmund, Harbor au Bouche, W. O. N S
Corbett, George, Gold Fields, W. O. N S
Corbett, R., Grenville P E
I
Corbin, John, Cornwall P E
I
Cormeck, Joseph, Moor’s Mills, W. O. N B
Cormier, Joseph G., Doherty Mills, W. O. N B
Cormier, S., Upper Caraquet, W. O. N B
Cornell, B., Rockton O
Cornell, F. W., Sunshine O
Cornish, Thomas, Winfield O
Cornock, William, Erin O
Cornwall, Charles, Rockport O
Cornwall, H. P., Ashcroft B C
Correll, Mrs. Phœbe A., Stamford O
Corrigan, A., Inkerman O
Corrigan, Wm., Stoneham Q
Coryell, Abram O., Seagrave O
Cossar, Mrs. James, Dufferin O
Costello, John, Brudenell O
Costin, R. M., Alberton P E
I
Coté, George, St. Giles Q
Coté, Marcel, Tremblay Q
Coté, Cléophe, Les Eboulemons Q
Coté, Edward, Rivière aux Vaches Q

57. Cotter, James W., Appleby O
Cottle, N. B., Jemseg, W. O. N B
Cotton, Robert, Port Credit O
Coughlin, John, Soixante Q
Coughlin, M., Meyersburg O
Coulson, James, Coulson O
Coulter, John, Long Point, W. O. N B
Counter, Henry, Spaffordton O
Courtemanche, F., St. Edwige Q
Cousins, Arch., Long River P E
I
Coutu, O. H., St. François du Lac Q
Coutu, C. H., St. Elie Q
Couture, O., St. Anaclet Q
Couture, Eusèbe, Buckland Q
Couture, George, Beaumont Q
Couture, Wilbrod, St. Paul du Buton Q
Coverly, Silas, Latimer O
Covert, Henry, Crofton O
Covey, Charles, Indian Harbor, W. O. N S
Cowan, James, Ronson O
Cowan, David, Rossway, W. O. N S
Cowan, W. C., Scratching River M
Cowie, John W., Balderson O
Cowie, Robert, Springbank O
Cowie, Thomas, Hannon O
Cown, L., St. Dominique des Cedres Q
Cox, John, Upper Stewiacke, W. O. N B
Cox, C. B., South Branch, W. O. N S

58. Cox, Wm., Norten Dale, W. O. N B
Craig, James, Wagram O
Craig, Murdoch, Craigsholme O
Craig, Thomas, Craighurst O
Craig, Leslie M., Pleasant Valley, W. O. N S
Craig, George, East side of Ragged Island N S
Craig, Mrs. James, Eel River, W. O. N B
Crandal, Joseph, Moncton N B
Craven, Cranswick, Port Huron O
Crawford, John, Brockville O
Crawford, John, Gravel Hill O
Creed, George, South Rawdon, W. O. N S
Creelman, F., Stewiacke Cross Roads, W. O. N S
Creelman, James, Newton Mills, W. O. N S
Creelman, William, Lower Selmah, W. O. N S
Crepeau, Guillaume, St. Camille Q
Crepeau, Max., St. Félix de Valois Q
Cridland, Edwin, Marston O
Crocker, James, Elimville O
Croft, William, Middleville O
Crombie, E. R., Brandy Creek O
Cronan, Mrs. M. A., La Have River, W. O. N S
Crooks, W., Peggy’s Cove, W. O. N S
Crosby, John, Boynton P E
I
Crosby, Moses, Gordonsville, W. O. N B
Crosby, Charles, Lake George, W. O. N S
Crosby, Richard, Deerfield, W. O. N S
Crosby, William, South Ohio, W. O. N S

59. Cross, Thomas, South Zorra O
Cross, Henry, jun., Maple Grove Q
Crossfield, O., Abbotsford Q
Crossley, John, Bennie’s Corners O
Crosswell, George, Upsalquitch, W. O. N B
Crothers, Thomas, Upper Gagetown N B
Crowdis, J. G., Middle Section of N. E. Margaree, W. O. N S
Crowe, R. S., Londonderry N S
Crowell, Israel, Crowell N S
Crowell, R. H., Barrington N S
Crowell, William, Highfield, W. O. N S
Crowther, James, Attercliffe O
Crozier, S., Topping O
Cruickshank, James, Cruickshank O
Crumb, Benoni, Tintern O
Cryan, William James, Fafard Q
Cuddahee, Timothy, Rathburn O
Cummer, W. W., Newton Brook O
Cumming, John, Fergusonvale O
Cumming, George, Rosemont O
Cumming, George, Garden Island O
Cumminger, E., Wilmot N S
Cumminger, Jesse, Goldenville N S
Cummings, Charles, Milford N B
Cummins, S., Carlow, W. O. N B
Cumner, Jacob, Willowdale O
Cunningham, Charlotte, Canso N S
Cunningham, E. J., Guysborough N S

60. Cunningham, James, Gourock O
Cunningham, W., Cape Sable Island, W. O. N S
Curran, M., Pisquid Road P E
I
Curran, Patrick, Milltown N B
Curran, T., West Branch Nicholas River, W. O. N B
Currelly, John, Hay O
Currie, Hugh, Camilla O
Currie, Thomas, New Ross O
Currie, R. B., West Dublin, W. O. N S
Curry, John, Farmington O
Curry, Frederick G., Horton Landing, W. O. N S
Curry, J. A., Yelverton O
Curtis, Robert, Mongolia O
Curtis, Edward, Oak Ridges O
Cushing, James B., Cushing Q
Cusson, Gilbert, St. François de Sales Q
Cutting, Horace, Coaticook Q
Cyr, François S., Maria Q
Dafoe, Jacob, Utica O
Dafoe, Manual, Zephyr O
Dagenais, J., St. Hippolyte de Kilkenny Q
Dagget, E., Grand Manan N B
Dagnault, Rev. J. A., St. Michael des Saints Q
Dagle, Simon, Gailey, W. O. N B
Daigle, F. J., Aldouane, W. O. N B
Dale, George, Castlemore O

61. Dalpé, C., dit Pariseau, St. Esprit Q
Dalton, John, Mayfair O
Dalton, Mrs. E. J., Barnaby River, W. O. N B
Dalton, P., Lot 1 P E
I
Daly, Joseph, Hopefield O
Dalziel, John, Port Franks O
D’Amour, Marceline, Ste. Philomène Q
D’Aoust, L. B., Point Claire Q
Darche, E. S., South Ham Q
Darling, J. S., Penetanguishene O
Darlington, Robert, Brooklin O
Dart, Daniel, Green Creek, W. O. N S
Dauphin, Edouard, Sault au Récollet Q
Dauth, George, Bulstrode Q
David, F. X., Valcourt Q
Davidson, Alexander, Oak Point, W. O. N B
Davidson, David, Lefroy O
Davidson, Bryce T., Lake Opinicon O
Davidson, William, Tidnish Bridge, W. O. N B
Davidson, John, Galt O
Davidson, T., Portapique, W. O. N S
Davie, R. H., Pakenham O
Davis, Joseph, Zealand O
Davis, Josiah, Blayney Bridge, W. O. N B
Davis, John, Davisville O
Davis, Thomas, Belleisle Bay, W. O. N B
Davis, William H., Ivy O
Davis, William J., Vandecar O

62. Davison, William, Hantsport N S
Davison, John D., Fenwick, W. O. N S
Davison, John, Upper Newport, W. O. N S
Davison, Joseph, Burlington P E
I
Davy, Michael, Murvale O
Dawson, Thomas, Wolverton O
Dawson, Isaac, Dawson Settlement, W. O. N B
Dawson, Thomas, Utopia O
Dawson, William, Luther O
Dawson, John, Sylvan O
Deacon, Robert, Kingston O
Deacon, W. G., Warminster O
Dean, Charles, Ship Harbour, W. O. N S
Dean, Charles, Dean, W. O. N S
Dean, Marcus S., Bridgnorth O
De Blois, dit Grégoire, J., Hedleyville Q
Decelle, Paul, St. Théodore Q
Deguire, Gédéon, Côteau du Lac Q
Delaney, John, Lower Newcastle, W. O. N B
De Lagorgendière, L. C. A. T., Katevale Q
Delfausse, M., Mascouche Rapids Q
Delisle, Joachim, Thiers Q
Delap, A. L., Lower Granville, W. O. N S
De Lorimer, W., Caughnawaga Q
Demer, George, St. Henri Station Q
Demouchelle, P., Bel River O
D’Entremont, M., Lower West Pubnico, W. O. N S
Denaut, W. H., Delta O

63. Denison, Joseph R., Denison’s Mills Q
Dennis, Dennis L., Tuscorora O
Dennison, B., Marysville, W. O. N B
Densmore, R. T., Densmore’s Mill, W. O. N S
Densmore, Mrs. L., Kennetcook Corner, W. O. N S
Dépot, J., Egypte Q
Dereek, S. B., Miranda Q
Derenzy, Edward, Sand Point O
Derham, P. H., Tuam O
Derick, T. B. Noyan Q
Derome, I. J. L., St. Jean, Chrysostôme, Chateauguay Q
Deruchie, D. J., Glen Walter O
Desaulniers, Joseph, Shawenegan Q
Desaultel, S., Augustin, Rochelle Q
Des Brisay, Mrs. A. C., Madisco N B
Deschène, François, St. Philip de Néry Q
Deschène, Jean, St. Cyriac Q
Désilets, Olivier, Ste. Angèle de Laval Q
Deséve, A., Tannery, West Q
Desjardins, H., Stony Point O
Desparais dit Champagne, Antoine, Charlemagne Q
Desforges, Clovis, Newport Q
Despocas, Marc C., Valleyfield Q
Després, E. L. R. C., St. Hyacinthe Q
Desroches, David, St. Janvier Q
Desroches, Ulrick B., St. Ligouri Q
Deveber, N. H., Westfield, W. O. N B
Devitt, Isaac, Flora O

64. Devine, Solomon, Petewawa O
Dewar, David, North Keppel O
Déziel, L. I., Daillebout Q
Dibb, Mitchell, Derwent O
Dick, James, Maple Valley O
Dick, George, sen., L’Etete, W. O. N B
Dick, R. W., Springfield M
Dickens, William, Upper Bay du Vin, W. O. N B
Dickenson, Edward, North Glanford O
Dickey, Mrs. Agnes, Bass River, W. O. N S
Dickey, John, Middle Stewiacke, W. O. N S
Dickie, Clement B., Cornwallis, East, W. O. N S
Dickie, E. M., Upper Hampstead, W. O. N B
Dickie, John, Muddy Creek P E
I
Dickieson, D., Wilmot Valley P E
I
Dickinson, J. G., Allenwood O
Dickinson, Samuel, Coldstream, W. O. N B
Dickinson, G. L., Manotick O
Dickson, Hugh, Central Onslow, W. O. N S
Dickson, John, Paudash O
Dickson, Samuel, Seaforth O
Dickson, William, Henry O
Dickson, A., Goderich O
Dickson, Robert, Peepabun O
Dickson, Samuel, Cedar Hill O
Dieudonné, D. Brulé, Vaudreuil Q
Digdon, John, Half-Island Cove, W. O. N S

65. Dillabough, Isaac, Lockville O
Dillon, D., Calabogie O
Dillon, Mrs. T. H., High Falls O
Dillman, Daniel, Meagher’s Grant, W. O. N S
Dimock, J. H., Moser’s River, W. O. N S
Dimoek, J. G., Ingram River, W. O. N S
Dinnigan, William, Norton Creek Q
Dinnin, William, Lumley O
Dion, Adhimar, Rimouski Q
Dionne, Paschal, St. Denis de la Bouteillerie Q
Dionne, Joseph, Ste. Anne la Pocatière Q
Dionne, Cyprian, St. Anthony, W. O. N B
Disher, Ralph, Ridgway O
Dissette, George, Price’s Corner O
Ditchburn, William, Rosseau O
Ditz, Adam, Dorking O
Dixon, Mary C., Middleton, W. O. N B
Dixon, Joseph, Sackville N B
Dixon, John, Paudash O
Doan, Charles, Aurora O
Doane, Mrs. Mary, Gunning Cove, W. O. N S
Dobie, J. B., Bruce Mines O
Dobbin, James, Dobbington O
Dobson, Wm., Head of Tatamagouche Bay, W. O. N S
Dobson, James, Yorkville O
Dodd, George, Primrose O
Dodds, George, Tullamore O
Dodge, Enoch, jun., Bridgetown N S

66. Dodge, William W., Hammond River N B
Dogherty, John, Selkirk Road P E
I
Doherty, John, Uffington O
Doherty, Michael, Poquiock, W. O. N B
Donahue, E., West Farnham Q
Donald, Alexander, Burnbrae O
Donaldson, Robert, Reading O
Donaldson, W., Mount Healy O
Donaldson, Henry F., Enfield N S
Donavan, Thomas, South Bay, W. O. N S
Donelly, James, Albany P E
I
Donkin, F. A., Athol N S
Dorais, Onésime, St. Stanislas de Kostka Q
Doran, William, Doran O
Dorron, John, Shippigan N B
Douglas, A., Middle St. Francis, W. O. N B
Douglas, Thomas, Cambray O
Douglas, Alexander, Norham O
Douglas, B., Yale B C
Douglas, Mary, Manilla O
Douglas, James, Londonderry, W. O. N B
Dow, J. L., Lower Brighton, W. O. N B
Downie, John, Jordan Bay, W. O. N S
Dowsley, John, Prescott O
Dowsley, Joseph L., Escott O
Doyle, John, Bornish O

67. Doyle, J., Skinner’s Pond P E
I
Doyle, James, Park Corner P E
I
Doyle, John, Virginia O
Doyle, L., Farmington P E
I
Doyle, William, Back Lands, W. O. N S
Doyle, J. W., Guysborough O
Drain, Edward, Head St. Peter’s Bay P E
I
Drake, P. Edward, Bell Ewart O
Dreany, Robert, Crumlin O
Drolet, Pierre A., St. Pierre d’Orléans Q
Drope, R., Harwood O
Drouillard, Louis, Canard River O
Dryden, Robert, Eramosa O
Drysdale, John, Tatamagouche Mountain, W. O. N S
Drysdale, Robert, Drysdale O
Duaine, J. B. L., St. Barnabé, St. Maurice Q
Duboyce, Martin, West Bolton Q
Dubuque, Joseph, St. Boniface M
Duck, James, Duck and Pringle B C
Duck, W. W., Suffolk Road P E
I
Ducket, Rodger, Côteau Station Q
Duff, Alexander, Stewartville O
Duffus, Adam, Widder O
Dufour, Rev. E., St. Lazare Q

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