Advanced Financial Accounting
11th Edition
ISBN: 9780078025877
Author: Theodore E. Christensen, David M Cottrell, Cassy JH Budd Advanced Financial Accounting
Publisher: McGraw-Hill Education
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Question
Chapter 6, Problem 6.24P
a.
To determine
Introduction: Investment refers to the purchase of assets or an item that is not consumed immediately but is used in the future for the creation of wealth. Investment generates income for the future years or appreciates in value giving certain economic benefits to the holder.
Balance in investment account to be reported by P.
a.
Expert Solution
Answer to Problem 6.24P
Balance in investment account as on December 31, 20X5 is $1,305,000.
Explanation of Solution
Investment balance
| Particulars | Amount |
| Proportionate share of T’s net assets | $1,260,000 |
| Proportionate share of 20X5 net income | $81,000 |
| Proportionate share of other comprehensive income | $18,000 |
| Proportionate share of dividend received | ($54,000) |
| Balance in investment account | $1,305,000 |
b.
To determine
Introduction: Investment refers to the purchase of assets or an item that is not consumed immediately but is used in the future for the creation of wealth. Investment generates income for the future years or appreciates in value giving certain economic benefits to the holder.
Investment income reported by P on its investments in T
b.
Expert Solution
Answer to Problem 6.24P
Investment income for 20X5 is $81,000.
Explanation of Solution
Investment income
| Particulars | Amount |
| Net income reported by T | $90,000 |
| Proportion of ownership held by P | 0.90 |
| Investment income in 20X5 | $81,000 |
<---->
c.
To determine
Introduction: A non-controlling interest refers to an ownership position in which the shareholders hold less than 50 percent of the total shares in the company and have no control over its decisions.
The amount to be reported in the consolidated income statement as income assigned to non-controlling interest
c.
Expert Solution
Answer to Problem 6.24P
The income assigned to non- controlling interest is $8,200.
Explanation of Solution
Income assigned to non-controlling interest
| Particulars | Amount |
| Reported net income of T | $90,000 |
| 20X4 inventory profits realized in 20X5 | $6,000 |
| 20X5 unrealized inventory profits | ($14,000) |
| Realized net income | $82,000 |
| Proportion of ownership held by non-controlling interest | 0.10 |
| Income assigned to non-controlling interest | $8,200 |
(d)
To determine
Introduction: A non-controlling interest refers to an ownership position in which the shareholders hold less than 50 percent of the total shares in the company and have no control over its decisions.
The amount to be reported in the consolidated balance sheet as income assigned to non-controlling interest.
(d)
Expert Solution
Answer to Problem 6.24P
The income assigned to non- controlling interest is $143,600
Explanation of Solution
Income assigned to non-controlling interest
| Particulars | Amount |
| Net assets reported by T | $1,400,000 |
| Net income for 20X5 | $90,000 |
| Dividend paid in 20X5 | ($60,000) |
| Book value as on December 31 | $1,430,000 |
| Adjustment for unrealized profit in inventory sold | ($14,000) |
| Other comprehensive income | $20,000 |
| Adjusted net assets as on December 31, 20X5 | $1,436,000 |
| Proportion of ownership held by non − controlling interest | 0.10 |
| Income assigned to non-controlling interest | $143,600 |
e.
To determine
Introduction: Inventory refers to the goods that a business holds with the ultimate goal of resale. It includes only the finished goods or unfinished goods to be ultimately used in the production process. It is classified as a current asset in the balance sheet of the company.
The amount reported as inventory in consolidated balance sheet.
e.
Expert Solution
Answer to Problem 6.24P
The amount to be reported in the consolidated balance sheet as inventory is $204,000.
Explanation of Solution
Inventory to be reported in consolidated balance sheet
| Particulars | Amount | Amount |
| Inventory held by P | $120,000 | |
| Less: unrealized profit | ($14,000) | $106,000 |
| Inventory held by T | $100,000 | |
| Less: unrealized profit | ($2,000) | $98,000 |
| Inventory | $204,000 |
f.
To determine
Introduction: Consolidated net income is the sum total of the income of the parent company and its subsidiary. It combines the expenses, revenues and income of the parent and subsidiary company into one single account.
The amount reported as consolidated net income.
f.
Expert Solution
Answer to Problem 6.24P
The amount to be reported as consolidated net income is $328,000
Explanation of Solution
Consolidated net income
| Particulars | Amount |
| Operating income of P | $240,000 |
| Net income of T | $90,000 |
| Total unadjusted income | $330,000 |
| 20X4 inventory profits realized in 20X5 | $14,000 |
| Unrealized inventory profits on 20X5 sales | $16,000 |
| Consolidated net income | $328,000 |
g.
To determine
Introduction:
Consolidation entries required to prepare three part consolidated worksheet
g.
Expert Solution
Explanation of Solution
Journal entries
| S. no | Date | Particulars | Debit | Credit |
| 1 | Income from subsidiary | $81,000 | ||
| Dividends declared | $54,000 | |||
| Investment in T’s stock | $27,000 | |||
| (To eliminate income from subsidiary) | ||||
| 2 | Income to non-controlling interest | $8,200 | ||
| Dividends declared | $6,000 | |||
| Non-controlling interest | $2,200 | |||
| (To assign income to non-controlling interest) | ||||
| 3 | Other comprehensive income from subsidiary | $18,000 | ||
| Investment in T’s stock | $18,000 | |||
| (To eliminate other comprehensive income from subsidiary) | ||||
| 4 | Other comprehensive income to non- controlling interest | $2,000 | ||
| Non-controlling interest | $2,000 | |||
| (To assign other comprehensive income to non-controlling interest) | ||||
| 5 | Common stock- T | $400,000 | ||
| Additional paid in capital | $200,000 | |||
| $790,000 | ||||
| Accumulated comprehensive income | $10,000 | |||
| Investment in T’s stock | $1,260,000 | |||
| Non-controlling interest | $140,000 | |||
| (To eliminate beginning investment balance) | ||||
| 6 | Retained earnings as on January 1 | $5,400 | ||
| Non-controlling interest | $600 | |||
| Cost of goods sold | $6,000 | |||
| (To eliminate beginning inventory profit of T co.) | ||||
| 7 | Retained earnings as on January 1 | $8,000 | ||
| Cost of goods sold | $8,000 | |||
| (To eliminate beginning inventory profit of P co.) | ||||
| 8 | Sales | $36,000 | ||
| Inventory | $2,000 | |||
| Cost of goods sold | $34,000 | |||
| (To eliminate inter-company sale of inventory by P co.) | ||||
| 9 | Sales | $90,000 | ||
| Inventory | $14,000 | |||
| Cost of goods sold | $76,000 | |||
| (To eliminate inter-company sale of inventory by T co.) |
- Eliminating income from subsidiary
- Assigning income to non-controlling interest
- Eliminating other comprehensive income from subsidiary
- Assigning other comprehensive income to non- controlling interest
- Eliminating beginning investment balance
- Eliminating beginning inventory profit of T
- Eliminating beginning inventory profit of P
- Eliminating intercompany sale of inventory by P
- Eliminating intercompany sale of inventory by T
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Required information
On January 1, 20X2, Power Company acquired 80 percent of Strong Company's outstanding stock for cash. The fair value
of the noncontrolling interest was equal to a proportionate share of the book value of Strong Company's net assets at the
date of acquisition. Selected balance sheet data at December 31, 20X2 are as follows:
Total Assets
Liabilities
Common Stock
Retained Earnings
Total Liabilities & Stockholders' Equity
Multiple Choice
O
$35,200
Based on the preceding information, what amount should be reported as noncontrolling interest in net assets in Power Company's December 31, 20X2, consolidated balance sheet?
$48,200
$76,800
Power
$ 564,000
O $112,800
180,000
150,000
234,000
$ 564,000
Strong
$ 216,000
65,000
80,000
96,000
$ 241,000
2) On January 1, 20X5, Peery Company acquired 100 percent of Standard Company's
common shares at underlying book value. Peery uses the equity method in accounting for its
ownership of Standard. On December 31, 20X5, the trial balances of the two companies are as
follows:
Item
Current Assets
Depreciable Assets
Investment in Standard
Company
Other Expenses
Depreciation Expense
Dividends Declared
Accumulated Depreciation
Current Liabilities
Long-Term Debt
Common Stock
Retained Earnings
Sales
Income from Standard
Company
Peery Company
Debit
$ 238,000
300,000
100,000
90,000
30,000
32,000
Credit
$ 120,000
50,000
120,000
100,000
175,000
200,000
25,000
Standard Company
Debit
Credit
$ 95,000
170,000
70,000
17,000
10,000
$ 790,000 $ 790,000 $362,000
$ 85,000
30,000
50,000
50,000
35,000
112,000
$362,000
Required:
1. Prepare the consolidation entries needed as of December 31, 20X5, to complete a
consolidation worksheet.
2. Prepare a three-part consolidation worksheet as of December 31, 20X5.
On July 1, 20X1, Pushway Corporation issued 100,000 shares of common stock in exchange for all of Stroker Company’s common stock. The Pushway stock issued had a market value of $500,000 on the date of the exchange. Following are the July 1, 20X1, pre-acquisition balance sheets of Pushway and Stroker, plus fair value information for Stroker’s assets and liabilities.
Stroker
Pushway
Book Value
Fair Value
Assets
Current assets
$
300,000
$
100,000
$
100,000
Long-term assets
600,000
400,000
470,000
Total assets
$
900,000
$
500,000
$
570,000
Liabilities
Current liabilities
$
200,000
$
50,000
$
50,000
Long-term liabilities
250,000
100,000
120,000
Total liabilities
450,000
150,000
$
170,000
Stockholders' equity
Common stock
300,000
250,000
Retained earnings
150,000
100,000
Total stockholders' equity
450,000
350,000…
Chapter 6 Solutions
Advanced Financial Accounting
Ch. 6 - Why must inventory transfers to related companies...Ch. 6 - Why is there a need for a consolidation entry when...Ch. 6 - Prob. 6.3QCh. 6 - How do unrealized intercompany profits on a...Ch. 6 - How do unrealized intercompany profits on an...Ch. 6 - Prob. 6.6QCh. 6 - Prob. 6.9QCh. 6 - Prob. 6.10QCh. 6 - How is the amount of consolidated retained...Ch. 6 - How will the elimination of unrealized...
Ch. 6 - Prob. 6.14QCh. 6 - Is an inventory sale from one subsidiary to...Ch. 6 - Prob. 6.16QCh. 6 - Prob. 6.1.1ECh. 6 - Prob. 6.1.2ECh. 6 - MultipleChoice Questions on Intercompany Inventory...Ch. 6 - MultipleChoice Questions on Intercompany Inventory...Ch. 6 - Prob. 6.1.5ECh. 6 - Prob. 6.1.6ECh. 6 - Prob. 6.3.1ECh. 6 - Prob. 6.3.2ECh. 6 - Prob. 6.3.3ECh. 6 - Prob. 6.4.1ECh. 6 - Prob. 6.4.2ECh. 6 - Prob. 6.4.3ECh. 6 - Prob. 6.4.4ECh. 6 - Prob. 6.5.1ECh. 6 - Prob. 6.5.2ECh. 6 - Prob. 6.5.3ECh. 6 - Prob. 6.7ECh. 6 - Prob. 6.8ECh. 6 - Prob. 6.9ECh. 6 - Prob. 6.10ECh. 6 - Prob. 6.11ECh. 6 - Prob. 6.12ECh. 6 - Prob. 6.13ECh. 6 - Prob. 6.15ECh. 6 - Prior-Period Inventory Profits Home Products...Ch. 6 - Prob. 6.17PCh. 6 - Prob. 6.18PCh. 6 - Prob. 6.19PCh. 6 - Prob. 6.20PCh. 6 - Prob. 6.21PCh. 6 - Prob. 6.22PCh. 6 - Prob. 6.24PCh. 6 - Prob. 6.26PCh. 6 - Prob. 6.27PCh. 6 - Prob. 6.28PCh. 6 - Prob. 6.29PCh. 6 - Prob. 6.30PCh. 6 - Prob. 6.31PCh. 6 - Prob. 6.33PCh. 6 - Prob. 6.34PCh. 6 - Prob. 6.35APCh. 6 - Prob. 6.36AP
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