Errata for Fundamental Accounting Principles, 19e by John Wild, Ken Shaw, and Barbara Chiappetta Text Preface, page Xxiii, Shelley Ota, is from Leeward Community College Chapter 5, page 183, entry under Purchase Returns section. June 11 entry for Merchandise Inventory, should be in right-hand (Credit) column. Chapter 5, incorrect amount in the solutions manual. It is on page 276 in the solutions manual; exercises 5-10 and the very last entry to close out the withdrawals. According to the textbook the amount is $1,600, but in the solutions manual it says $1,500. The amount should be the $1,600. Chapter 5, page 213 Problem 5-2B. The Check for July 17 s/b $2,352 and July 30 s/b $2,079. Chapter 6, page 256, Problem 6-2A, Requirement 3, 2nd line. “units consist” should be changed to read “ending inventory consists” Chapter 6, page 257, Problem 6-5A, insert Excel icon Chapter 6, page 258, Problem 6-7A, remove Excel icon Chapter 6, page 259, Problem 6-2B, Requirement 3, 2nd line. “units consist” should be changed to read “ending inventory consists” Chapter 7, There was a mistake in the Cash Disbursements journal for the Chapter 7 segment of the serial problem Success Systems. When the vendor (Harris Office Supplies) is paid, Accounts Payable/Vendor is debited; Cash is credited. Chapter 8, page 343, Quick-Study 8-7 part e. “The bank statement included a $30 credit for interest earned on the cash in the bank.” $30 should be $5 Chapter 24, Page 1010, Problem 24-1A. The second paragraph (second line) ends with "actual direct labor hours totaled 178,600 hours." This should be deleted so sentence should read “During the current quarter, the company operated at 80% of capacity and produced 40,000 units of product. Glossary, page G-10, definition of patent, 17 should be 20 years.
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