Download Advanced Accounting, 8th Edition, 2001 by Dennis M. Bline, Mary L. Fischer, Ted D. Skekel PDF

By Dennis M. Bline, Mary L. Fischer, Ted D. Skekel

Complex Accounting, 8e deals the main authoritative, conceptually robust, and entire assurance of complicated accounting issues of any textual content out there. thoroughly up to date to mirror the entire newest FASB pronouncements, it truly is a great training source for the CPA examination. complicated Accounting additionally offers scholars with the instruments they should pursue specialist careers in a world economic system. this is often the single textual content out there to make use of the horizontal method of consolidations worksheets, the layout most ordinarily utilized in the company global.

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Extra resources for Advanced Accounting, 8th Edition, 2001

Example text

Buildings . . . . . . . . . . . . . . . . . . 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.

20,000 40,000 10,000 40,000 20,000 20,000 18,000 42,000* 50,000 *The $42,000 is derived from the $60,000, the total paid-in capital of Jacobs on the consummation date, less $18,000 assigned to par value. The difficult aspect of recording a pooling of interests was the combining of stockholders’ equities. The total paid-in capital of the combiner had to be carried as a unit to the total paid-in capital of the issuer. The composition of the combiner paid-in capital was ignored and was redistributed between the par or stated value and the additional paid-in capital of the issuer.

100,000 650,000 150,000 600,000 If the amount is paid, the liability is debited. If the amount is not paid, nonpriority accounts is credited as follows: Estimated Liability (for contingent consideration) . . . . . . . . Nonpriority Accounts . . . . . . . . . . . . . . . 150,000 150,000 If the possible contingent payment exceeds the price deficiency, the liability recorded is limited to the deficiency. Thus, if the possible contingent payment was $300,000, only a $200,000 liability would be recorded as follows: Net Priority Assets .

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