New PDF release: Advanced Accounting (with Electronic Working Papers CD-ROM

By Fischer P.M., Taylor W.J., Cheng R.H.

Complex ACCOUNTING bargains the main authoritative, conceptually powerful, and finished assurance of complicated accounting issues of any textual content out there. thoroughly up-to-date to mirror the most recent FASB pronouncements, it's a great instruction source for the CPA examination. complex ACCOUNTING additionally offers the instruments scholars have to pursue expert careers in a world economic climate. this is often the single textual content out there to make use of the horizontal method of consolidations worksheets, the structure most typically utilized in the company international.

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Sample text

110,000 ϩ30,000 Ϫ30,000 Capital stock ($10 par) . . . . . . $ 90,000 Total paid-in capital . . . . . . Retained earnings . . . . . . . . $ 90,000 20,000 Total equity . . . . . . . . . $110,000 The entry to record the pooling, then, would be: Accounts Receivable . . . Inventory . . . . . . Land . . . . . . . . Buildings . . . . . . Equipment . . . . . . Current Liabilities . . . Common Stock ($10 par) Retained Earnings . . . . . . . .

50,000 71,429 8,571 257,143 60,000 80,000 17,143 68,000 272,000 10,000 447,143 447,143 Contingent Consideration Included in the Purchase Agreement A purchase agreement may provide that the purchaser will transfer additional consideration to the seller, contingent upon the occurrence of specified future events or transactions.

Equipment . . . . . . . . . . . . . . . . . Paid-In Capital in Excess of Par (existing on Expansion’s books) Current Liabilities . . . . . . . . . . . . . . . Common Stock ($10 par) . . . . . . . . . . . . Retained Earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000 40,000 10,000 40,000 20,000 30,000 20,000 90,000 50,000 If the issuer has no additional paid-in capital with which to meet the deficiency, the combiner’s retained earnings account was used as shown in the following chart: Jacobs Company (Combiner) Balances Increase in Expansion Inc.

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Advanced Accounting (with Electronic Working Papers CD-ROM and Student Companion Book) by Fischer P.M., Taylor W.J., Cheng R.H.


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