ࡱ> @ jbjbj 94uuܐ  zzz8f M4&^LLL'''k*m*m*m*9*:/3$5R'8b3 ''3 LL4 L Lk*k* L {nz74\40M488 8 H'~$N '''33 zX zCHAPTER 3 AN INTRODUCTION TO CONSOLIDATED FINANCIAL STATEMENTS Answers to Questions 1 A corporation becomes a subsidiary when another corporation either directly or indirectly acquires a majority (over 50 percent) of its outstanding voting stock. 2 Amounts allocated to identifiable assets and liabilities in excess of their recorded amounts on the books of the subsidiary are not recorded separately by the parent. Instead, the parent company records the purchase price of the interest acquired in an investment account. The allocation to identifiable asset and liability accounts is made through working paper entries when the parent and subsidiary financial statements are consolidated. 3 The land would be shown in the consolidated balance sheet at $100,000, its fair value, assuming that the purchase price is equal to or greater than the fair value of the interest acquired. If the parent had acquired an 80 percent interest and the purchase price was equal to or greater than the fair value of the interest acquired, the land would appear in the consolidated balance sheet at $98,000. This amount consists of the $90,000 book value plus 80 percent of the $10,000 excess of fair value over book value of the land. 4 Parent companya corporation that owns a majority of the outstanding voting stock of another corporation (its subsidiary). Subsidiary companya corporation that is controlled by a parent company that owns a majority of its outstanding voting stock, either directly or indirectly. Affiliated companiescompanies that are controlled by a single management team through parent-subsidiary relationships. (Although the term affiliate is a synonym for subsidiary, the parent company is included in the total affiliation structure.) Associated companiescompanies that are controlled through parent-subsidiary relationships or whose operations can be significantly influenced through equity investments of 20 percent to 50 percent. 5 A noncontrolling interest is the equity interest in a subsidiary company that is owned by stockholders outside of the affiliation structure. In other words, it is the equity interest in a subsidiary that is not held by the parent company or subsidiaries of the parent company. 6 Under the provisions of FASB Statement No. 94, Consolidation of All Majority-owned Subsidiaries, a subsidiary will not be consolidated if control is temporary or if control does not rest with the majority owner, such as in the case of a subsidiary in reorganization or bankruptcy, or when the subsidiary operates under severe foreign exchange restrictions or other governmentally imposed restrictions. 7 Consolidated financial statements are intended primarily for the stockholders and creditors of the parent company, according to ARB No. 51. 8 The amount of capital stock that appears in a consolidated balance sheet is the total par or stated value of the outstanding capital stock of the parent company. 9 Goodwill from consolidation may appear in the general ledger of the surviving entity in a merger or consolidation accounted for as a purchase. But goodwill from consolidation would not appear in the general ledger of a parent company or its subsidiary. Goodwill is entered in consolidation working papers when the reciprocal investment and equity amounts are eliminated. Working paper entries affect consolidated financial statements, but they are not entered in any general ledger. 10 The parent companys investment in subsidiary does not appear in a consolidated balance sheet if the subsidiary is consolidated. It would appear in the parent companys separate balance sheet under the heading investments or other assets. Investments in unconsolidated subsidiaries are shown in consolidated balance sheets as investments or other assets. They are accounted for under the equity method if the parent can exercise significant influence over the subsidiary; otherwise, they are accounted for by the cost method. 11Parents books:Reciprocal accounts on subsidiarys books:Investment in subsidiary Capital stock and retained earningsSales PurchasesAccounts receivable Accounts payableInterest incomeInterest expenseDividends receivable Dividends payableAdvance to subsidiary Advance from parent 12 Reciprocal accounts are eliminated in the process of preparing consolidated financial statements in order to show the financial position and results of operations of the total economic entity that is under the control of a single management team. Sales by a parent to a subsidiary are internal transactions from the viewpoint of the economic entity and the same is true of interest income and interest expense and rent income and rent expense arising from intercompany transactions. Similarly, receivables from and payables to affiliated companies do not represent assets and liabilities of the economic entity for which consolidated financial statements are prepared. 13 The stockholders equity of a parent company under the equity method is the same as the consolidated stockholders equity of a parent company and its subsidiaries provided that the noncontrolling interest, if any, is reported outside of the consolidated stockholders equity. If noncontrolling interest is included in consolidated stockholders equity, it represents the sole difference between the parent companys stockholders equity under the equity method and consolidated stockholders equity. 14 No. The amounts that appear in the parent companys statement of retained earnings under the equity method and the amounts that appear in the consolidated statement of retained earnings are identical. 15 Noncontrolling interest income is not an expense, but rather it is an allocation of the total income to the consolidated entity between majority and noncontrolling stockholders. From the viewpoint of the majority interest (the stockholders of the parent company), noncontrolling interest income has the same effect on consolidated net income as any other expense. This is because consolidated net income is income to the parent company stockholders. 16 The computation of noncontrolling interest is comparable to the computation of retained earnings. It is computed: Noncontrolling interest beginning of the periodXXAdd: Noncontrolling interest incomeXXDeduct: Noncontrolling interest dividendsXXNoncontrolling interest end of the period XX 17 It is acceptable to consolidated the annual financial statements of a parent company and a subsidiary with different fiscal periods, provided that the dates of closing are not more than three months apart. Any significant developments that occur in the intervening three-month period should be disclosed in notes to the financial statements. In the situation described, it is acceptable to consolidate the financial statements of the subsidiary with an October 31 closing date with the financial statements of the parent with a December 31 closing date. 18 The acquisition of shares held by noncontrolling stockholders does not constitute a business combination. It is not possible, by definition, to acquire a controlling interest from noncontrolling stockholders. SOLUTIONS TO EXERCISES Solution E3-1Solution E3-21b1d2c2b3d3d4d4d5b5a6a6d7c Solution E3-3 [AICPA adapted] 1cConsolidated current assets$146,000Less: Apexs current assets(106,000)Add: Receivable from Apex 2,000 Nadirs current assets$ 42,000 2 d Noncontrolling interest of $35,100/30% = $117,000 3 c Advance to Hill $75,000 + receivable from Ward $200,000 = $275,000 4 a 5 a Owen accounts for Sharp using the equity method, therefore, consolidated retained earnings is equal to Owens retained earnings, or $1,240,000. 6 d All intercompany receivables and payables are eliminated. Solution E3-4 1Goodwill at December 31, 2003 = Goodwill from consolidation $ 18,0002Consolidated net incomePintos reported net income$490,000Less: Correction for depreciation on excess allocated to equipment ($12,000/3 years) (4,000) Consolidated net income$486,000 Solution E3-5 1 $600,000, the dividends of Panderman 2 $330,000, equal to $300,000 dividends payable of Panderman plus $30,000 dividends payable to noncontrolling interests of Sadisman. Solution E3-6 Preliminary computationCost of Slider stock$1,250,000Fair value acquired ($1,000,000 SYMBOL 180 \f "Symbol" 100%) 1,000,000 Goodwill$ 250,000 1Journal entry to record push down valuesInventories 20,000Land 50,000Buildings net 150,000Equipment net 80,000Goodwill 250,000Retained earnings 210,000 Note payable 10,000 Push-down capital 750,000 2Slider CorporationBalance SheetJanuary 1, 2007AssetsCash$ 70,000Accounts receivable 80,000Inventories 100,000Land 200,000Buildings net 500,000Equipment net 300,000Goodwill 250,000 Total assets$1,500,000LiabilitiesAccounts payable$ 100,000Note payable 150,000 Total liabilities 250,000Stockholders equityCapital stock$ 500,000Push-down capital 750,000 Total stockholders equity 1,250,000 Total liabilities and stockholders equity$1,500,000 Solution E3-7 1Pasture Corporation and SubsidiaryConsolidated Income Statementfor the year 2007Sales ($1,000,000 + $400,000)$1,400,000Less: Cost of sales ($600,000 + $200,000) (800,000) Gross profit 600,000Less: Depreciation expense ($50,000 + $40,000) (90,000) Other expenses ($199,000 + $90,000) (289,000) Total consolidated income 221,000Less: Noncontrolling interest income ($70,000 SYMBOL 180 \f "Symbol" 30%) (21,000) Consolidated net income$ 200,000 2Pasture Corporation and SubsidiaryConsolidated Income Statementfor the year 2007Sales ($1,000,000 + $400,000)$1,400,000Less: Cost of sales ($600,000 + $200,000) (800,000) Gross profit 600,000Less: Depreciation expense ($50,000 + $40,000 - $2,000) (88,000) Other expenses ($199,000 + $90,000) (289,000) Total consolidated income 223,000Less: Noncontrolling interest income ($70,000 SYMBOL 180 \f "Symbol" 30%) (21,000) Consolidated net income$ 202,000 Supporting computations Depreciation of excess allocated to overvalued equipment: $10,000/5 years = $2,000 Solution E3-8 1 Capital stock The capital stock appearing in the consolidated balance sheet at December 31, 2006 is $1,800,000, the capital stock of Poball, the parent company. 2 Goodwill at December 31, 2006 Investment cost at January 2, 2006$700,000Book value acquired ($600,000 SYMBOL 180 \f "Symbol" 80%)(480,000)Excess (considered goodwill since no fair value information is given) $220,000 3 Consolidated retained earnings at December 31, 2006 Poballs retained earnings January 2, 2006 (equal to beginning consolidated retained earnings$800,000Add: Net income of Poball (equal to consolidated net income) 300,000Less: Dividends declared by Poball(180,000) Consolidated retained earnings December 31, 2006$920,000 4 Noncontrolling interest at December 31, 2006 Capital stock and retained earnings of Softcan on January 2, 2006 $600,000Add: Softcans net income 90,000Less: Dividends declared by Softcan (50,000) Softcans stockholders equity December 31, 2006 640,000Noncontrolling interest percentage 20% Noncontrolling interest December 31, 2006$128,000 5 Dividends payable at December 31, 2006 Dividends payable to stockholders of Poball$ 90,000Dividends payable to noncontrolling stockholders ($25,000 SYMBOL 180 \f "Symbol" 20%) 5,000Dividends payable to stockholders outside the  consolidated entity$ 95,000 Solution E3-9 Paskey Corporation and SubsidiaryPartial Balance Sheetat December 31, 2007Stockholders equity:Capital stock, $10 par$300,000Additional paid-in capital 50,000Retained earnings 65,000 Equity of majority stockholders 415,000Noncontrolling interest* 41,000 Total stockholders equity$456,000 * Some students may not classify noncontrolling interest as stockholders equity. Supporting computationsComputation of consolidated retained earnings:Paskeys December 31, 2006 retained earnings$ 35,000Add: Paskeys reported income for 2007 55,000Less: Paskeys dividends (25,000) Consolidated retained earnings December 31, 2007$ 65,000Computation of noncontrolling interest at December 31, 2007:Salams December 31, 2006 stockholders equity$200,000Income less dividends for 2007 ($20,000 - $15,000) 5,000Salams December 31, 2007 stockholders equity 205,000Noncontrolling interest percentage 20%Noncontrolling interest December 31, 2007$ 41,000 Solution E3-10 Peekos Corporation and SubsidiaryConsolidated Income Statementfor the year ended December 31, 2008Sales$2,100,000Cost of goods sold 1,100,000 Gross profit 1,000,000Deduct: Operating expenses 555,000 Total consolidated income 445,000Deduct: Noncontrolling interest income 15,000 Consolidated net income$ 430,000Supporting computationsInvestment cost January 2, 2006$ 820,000Book value acquired ($700,000 SYMBOL 180 \f "Symbol" 90%) (630,000) Excess cost over book value acquired$ 190,000Excess allocated to:Inventories (sold in 2006)$ 30,000Equipment (4 years remaining use life) 20,000Goodwill 140,000 Excess of cost over book value acquired$ 190,000Operating expenses:Combined operating expenses of Peekos and Slogger$ 550,000Add: Depreciation on excess allocated to equipment ($20,000/4 years) 5,000 Consolidated operating expenses$ 555,000 SOLUTIONS TO PROBLEMS Solution P3-1 1Pennyvale Corporation and SubsidiaryConsolidated Balance Sheetat December 31, 2006 AssetsCash ($32,000 + $18,000)$ 50,000Accounts receivable ($45,000 + $34,000 - $5,000) 74,000Inventories ($143,000 + $56,000) 199,000Equipment net ($380,000 + $175,000) 555,000 Total assets$878,000Liabilities and Stockholders EquityLiabilities:Accounts payable ($40,000 + $33,000 - $5,000)$ 68,000Stockholders equity:Common stock, $10 par 460,000Retained earnings 300,000Noncontrolling interest ($150,000 + $100,000) SYMBOL 180 \f "Symbol" 20% 50,000 Total liabilities and stockholders equity$878,000 2 Consolidated net income for 2007 Pennyvales separate income$170,000Add: Income from Sutherland Sales ($90,000 SYMBOL 180 \f "Symbol" 80%) 72,000 Consolidated net income for 2007$242,000 Solution P3-2 1 Schedule to allocate cost/book value differential Cost of investment in Setting $178,000Book value acquired ($110,000 SYMBOL 180 \f "Symbol" 70%) (77,000) Excess cost over book value acquired$101,000Excess allocated:InterestFair ValueBook ValueAcquiredAllocationInventories($50,000-$30,000)SYMBOL 180 \f "Symbol"70%$ 14,000Land($60,000-$50,000)SYMBOL 180 \f "Symbol"70% 7,000Buildings net($90,000-$70,000)SYMBOL 180 \f "Symbol"70% 14,000Equipment net ($30,000-$40,000)SYMBOL 180 \f "Symbol"70% (7,000)Other liabilities($40,000-$50,000)SYMBOL 180 \f "Symbol"70% 7,000 Allocated to identifiable net assets 35,000Goodwill for the remainder 66,000 Excess cost over book value acquired$101,000 2Parlor Corporation and SubsidiaryConsolidated Balance Sheetat January 1, 2006AssetsCurrent assets:Cash ($32,000 + $20,000)$ 52,000Receivables net ($80,000 + $30,000) 110,000Inventories ($70,000 + $30,000 + $14,000) 114,000$276,000Property, plant and equipment:Land ($100,000 + $50,000 + $7,000)$157,000Buildings net ($110,000 + $70,000 + $14,000) 194,000Equipment net ($80,000 + $40,000 - $7,000) 113,000 464,000Goodwill from consolidation 66,000 Total assets$806,000Liabilities and Stockholders EquityLiabilities:Accounts payable ($90,000 + $80,000)$170,000Other liabilities ($10,000 + $50,000 - $7,000) 53,000$223,000Stockholders equity:Capital stock$500,000Retained earnings 50,000 Equity of majority stockholders 550,000Noncontrolling interest 33,000 583,000 Total liabilities and stockholders equity$806,000 Solution P3-3 Cost of investment in Softback Books January 1, 2006$2,700,000Book value acquired ($2,500,000 SYMBOL 180 \f "Symbol" 80%) 2,000,000 Excess cost over book value acquired$ 700,000 Schedule to Allocate Cost Book Value Differential Fair Value - Book Value PercentInitial Allocation ReallocationFinal AllocationCurrent assets$ 500,000 80%$400,000$ ---$400,000Equipment 1,000,00080 800,000 (375,000) 425,000Other plant assets (125,000) (125,000)Negative goodwill (500,000) 500,000 --- Excess cost over book value acquired $700,000 0 $700,000 Reallocation of negative goodwill to plant assets: Equipment $3,000,000/$4,000,000 SYMBOL 180 \f "Symbol" $500,000 = $375,000 Other plant assets $1,000,000/$4,000,000 SYMBOL 180 \f "Symbol" $500,000 = $125,000 Solution P3-4 Noncontrolling interest of $52,000 divided by Spechts $260,000 stockholders equity shows that the noncontrolling interest percentage is 20%. Therefore, Pharms interest is 80%. Cost of 80% interest in Specht$ 260,000Book value acquired ($260,000 SYMBOL 180 \f "Symbol" 80%) (208,000)Excess cost over book value acquired$ 52,000 Excess allocated to: InterestFair Value-Book ValueSYMBOL 180 \f "Symbol"AcquiredPlant assets net($210,000-$200,000)80%$ 8,000Goodwill 44,000 Excess cost over book value acquired$ 52,000 Solution P3-5 Palmer Corporation and Subsidiary Consolidated Balance Sheet at December 31, 2006 AssetsCurrent assets$ 340,000Plant assets 830,000Goodwill 200,000$1,370,000EquitiesLiabilities$ 660,000Capital stock 300,000Retained earnings 410,000$1,370,000 Supporting computationsSorrels net income ($400,000 - $300,000 - $50,000)$ 50,000Less: Excess allocated to inventories that were sold in 2005 (20,000)Less: Depreciation on excess allocated to plant assets ($40,000/4 years) (10,000)Income from Sorrel$ 20,000Plant assets ($500,000 + $300,000 + $40,000 - $10,000)$ 830,000Palmers retained earnings:Beginning retained earnings$ 340,000Add: Operating income 100,000Add: Income from Sorrel 20,000Deduct: Dividends (50,000)Retained earnings December 31, 2006$ 410,000 Solution P3-6 Perry Corporation and Subsidiary Consolidated Balance Sheet Working Papers at December 31, 2006 Perry per booksSim per booksAdjustments and EliminationsConsolidated Balance SheetCash$ 42,000$ 20,000$ 62,000Receivables net 50,000 130,000b 9,000 171,000Inventories 400,000 50,000 450,000Land 150,000 200,000 350,000Equipment net 600,000 100,000 700,000Investment in Sim 409,000a 409,000Goodwilla 40,000 40,000 Total assets$1,651,000$ 500,000$1,773,000Accounts payable$ 410,000$ 80,000$ 490,000Dividends payable 60,000 10,000b 9,000 61,000Capital stock 1,000,000 300,000a 300,000 1,000,000Retained earnings 181,000 110,000a 110,000 181,000Noncontrolling interesta 41,000 41,000 Total equities$1,651,000$ 500,000$1,773,000 a To eliminate reciprocal investment and equity accounts, record unamortized goodwill ($40,000), and enter the noncontrolling interest ($410,000 SYMBOL 180 \f "Symbol" 10%). b To eliminate reciprocal dividends receivable (included in receivables net) and dividends payable amounts ($10,000 dividends SYMBOL 180 \f "Symbol" 90%). Solution P3-7 Preliminary computations Cost of investment January 3, 2006$280,000Book value acquired ($250,000 SYMBOL 180 \f "Symbol" 80%)(200,000) Excess cost over book value acquired January 3, 2006$ 80,000 1Noncontrolling interest income:Slenders net income $50,000 SYMBOL 180 \f "Symbol" 20% noncontrolling interest$ 10,0002Current assets:Combined current assets ($204,000 + $75,000)$279,000Less: Dividends receivable ($10,000 SYMBOL 180 \f "Symbol" 80%) (8,000) Current assets$271,000 3 Income from Slender: None Investment income is eliminated in consolidation. 4 Capital stock: $500,000 Capital stock of the parent, Portly Corporation. 5 Investment in Slender: None The investment account is eliminated. 6Excess of cost over book value acquired:$ 80,0007Consolidated net income: Equals Portlys net income, or:Consolidated sales$600,000Less: Consolidated cost of goods sold(370,000)Less: Consolidated expenses (80,000)Less: Noncontrolling interest income (10,000) Consolidated net income$140,000 8 Consolidated retained earnings December 31, 2006: $200,000 Equals Portlys beginning retained earnings. 9Consolidated retained earnings December 31, 2007:Equal to Portlys ending retained earnings:Beginning retained earnings$200,000Add: Consolidated net income 140,000Less: Portlys dividends for 2007 (60,000) Ending retained earnings$280,00010Noncontrolling interest December 31, 2007:Slenders capital stock and retained earnings $300,000Add: Net income 50,000Less: Dividends (25,000)Slenders equity December 31, 2007 325,000Noncontrolling interest percentage 20% Noncontrolling interest December 31, 2007$ 65,000 Solution P3-8 [AICPA adapted] Preliminary computationsMeadowVanInvestment cost: Meadow (1,000 shares SYMBOL 180 \f "Symbol" 80%) SYMBOL 180 \f "Symbol" $70$56,000 Van (3,000 shares SYMBOL 180 \f "Symbol" 70%) SYMBOL 180 \f "Symbol" $40$84,000Book value acquired Meadow ($70,000 SYMBOL 180 \f "Symbol" 80%) 56,000 Van ($120,000 SYMBOL 180 \f "Symbol" 70%) 84,000Difference 0 0 1Journal entries to account for investmentsJanuary 1, 2006 Acquisition of investmentsInvestment in Meadow (80%) 56,000 Cash 56,000To record acquisition of 800 shares of Meadow common stock at $70 a share.Investment in Van (70%) 84,000 Cash 84,000To record acquisition of 2,100 shares of Van common stock at $40 per share.During 2006 Dividends from subsidiariesCash 12,800 Investment in Meadow (80%) 12,800To record dividends received from Meadow ($16,000 SYMBOL 180 \f "Symbol" 80%).Cash 6,300 Investment in Van (70%) 6,300To record dividends received from Van ($9,000 SYMBOL 180 \f "Symbol" 70%).December 31, 2006 Share of income or lossInvestment in Meadow (80%) 28,800 Income from Meadow 28,800To record investment income from Meadow ($36,000 SYMBOL 180 \f "Symbol" 80%).Loss from Van 8,400 Investment in Van (70%) 8,400To record investment loss from Van ($12,000 SYMBOL 180 \f "Symbol" 70%). Solution P3-8 (continued) 2 Noncontrolling interest December 31, 2006 MeadowVan Common stock$50,000$60,000Capital in excess of par 20,000Retained earnings 40,000 19,000Equity December 31 90,000 99,000Noncontrolling interest percentage 20% 30% Noncontrolling interest December 31$18,000$29,700 3 Consolidated retained earnings December 31, 2006 Consolidated retained earnings is reported at $304,600, equal to the retained earnings of Todd Corporation, the parent, at December 31, 2006. 4 Investment balance December 31, 2006: MeadowVan Investment cost January 1$56,000$84,000Add (deduct): Income (loss) 28,800 (8,400)Deduct: Dividends received(12,800) (6,300) Investment balances December 31$72,000$69,300 Check: Investment balances should be equal to the underlying book value Meadow $90,000 SYMBOL 180 \f "Symbol" 80% = $72,000 Van $99,000 SYMBOL 180 \f "Symbol" 70% = $69,300 Solution P3-9 Pansy Corporation and Subsidiary Consolidated Balance Sheet Working Papers at December 31, 2006  Pansy90% SnowdropAdjustments and EliminationsConsolidated Balance SheetCash $ 300,000$ 200,000$ 500,000Receivables net 600,000 400,000 1,000,000Dividends receivable 90,000b 90,000Inventory 700,000 600,000 1,300,000Land 600,000 700,000 1,300,000Buildings net 2,000,000 1,000,000 3,000,000Equipment net 1,500,000 800,000a 300,000 2,600,000Investment in Snowdrop 3,220,000a 3,220,000Goodwilla 220,000 220,000 Total assets $9,010,000$3,700,000$9,920,000Accounts payable $ 300,000$ 600,000$ 900,000Dividends payable 500,000 100,000b 90,000 510,000Capital stock 7,000,000 2,000,000a 2,000,000 7,000,000Retained earnings 1,210,000 1,000,000a 1,000,000 1,210,000Noncontrolling interesta 300,000 300,000 Total equities$9,010,000$3,700,000$9,920,000 a To eliminate reciprocal investment and equity accounts, enter unamortized excess allocated to equipment, record goodwill, and enter noncontrolling interest. b To eliminate reciprocal dividends receivable and dividends payable amounts. Solution P3-10 1 Purchase price of investment in Snaplock Underlying book value of investment in Snaplock: Equity of Snaplock January 1, 2006 ($220,000 SYMBOL 180 \f "Symbol" 80% acquired) $176,000Add: Excess investment cost over book value acquired: Goodwill at December 31, 2010$ 60,000 Investment cost$236,000 2 Snaplocks stockholders equity on December 31, 2010 20% noncontrolling interests equity = $50,000 Total equity = Noncontrolling interests equity $50,000/20% = $250,000 3 Pandoras investment in Snaplock account balance at December 31, 2010 Underlying book value in Snaplock December 31, 2010  ($250,000 SYMBOL 180 \f "Symbol" 80%)$200,000Add: Goodwill December 31, 2010 60,000 Investment in Snaplock December 31, 2010$260,000Alternative solution:Investment cost January 1, 2006$236,000Add: 80% of Snaplocks increase since acquisition ($250,000 - $220,000) SYMBOL 180 \f "Symbol" 80% 24,000Investment in Snaplock December 31, 2010$260,000 4 Pandoras capital stock and retained earnings December 31, 2010 Capital stock$400,000Retained earnings$ 30,000 Amounts are equal to capital stock and retained earnings shown in the consolidated balance sheet. Solution P3-11 Preliminary computations Cost of investment in Stubb$670,000Book value acquired ($800,000 SYMBOL 180 \f "Symbol" 70%) 560,000 Excess$110,000Excess allocated: Inventories $20,000 SYMBOL 180 \f "Symbol" 70%$ 14,000 Plant assets $80,000 SYMBOL 180 \f "Symbol" 70% 56,000 Goodwill 40,000 Excess$110,000Investment balance at January 1, 2006$670,000Share of Stubbs retained earnings increase ($60,000 SYMBOL 180 \f "Symbol" 70%) 42,000Less: Amortization Excess allocated to inventories (sold in 2006) (14,000) Excess allocated to plant assets ($56,000/8 years) (7,000)Investment balance at December 31, 2006$691,000 Pope Corporation and Subsidiary Consolidated Balance Sheet Working Papers at December 31, 2006  Pope70% StubbAdjustments and EliminationsConsolidated Balance SheetCash$ 60,000$ 20,000$ 80,000Accounts receivable net 440,000 200,000 640,000Accounts receivable Pope 10,000b 10,000Dividends receivable 7,000c 7,000Inventories 500,000 320,000 820,000Land 100,000 150,000 250,000Plant assets net 700,000 350,000a 49,000 1,099,000Investment in Stubb 691,000a 691,000Goodwilla 40,000 40,000 Assets$2,498,000$1,050,000$2,929,000Accounts payable$ 300,000$ 80,000$ 380,000Account payable to Stubb 10,000b 10,000Dividends payable 40,000 10,000c 7,000 43,000Long-term debt 600,000 100,000 700,000Capital stock 1,000,000 500,000a 500,000 1,000,000Retained earnings 548,000 360,000a 360,000 548,000Noncontrolling interest ($860,000 SYMBOL 180 \f "Symbol" 30%) a 258,000 258,000 Equities$2,498,000$1,050,000$2,929,000 Solution P3-12 Preliminary computationsInvestment in Shasti at cost January 1, 2006$ 760,000Book value acquired ($900,000 SYMBOL 180 \f "Symbol" 80%) (720,000) Excess cost over book value allocated to goodwill$ 40,000 Shasti DividendsShasti Net Income80% of Net Income2006$ 40,000$ 80,000$ 64,0002007 50,000 100,000 80,0002008 60,000 120,000 96,000$150,000$300,000$240,000 1Shastis dividends for 2007 ($40,000/80%)$ 50,0002Shastis net income for 2007 ($50,000 dividends SYMBOL 180 \f "Symbol" 2)$ 100,0003Goodwill December 31, 2007$ 40,0004Noncontrolling interest expense 2008Shastis income for 2008 ($48,000 dividends received/80%) SYMBOL 180 \f "Symbol" 2 $ 120,000Noncontrolling interest percentage 20% Noncontrolling interest expense$ 24,0005Noncontrolling interest December 31, 2008Equity of Shasti January 1, 2006$ 900,000Add: Income for 2006, 2007 and 2008 300,000Deduct: Dividends for 2006, 2007 and 2008 (150,000)Equity of Shasti December 31, 2008 1,050,000Noncontrolling interest percentage 20% Noncontrolling interest December 31, 2008$ 210,0006Consolidated net income for 2008Pendletons separate income$ 280,000Add: Income from Shasti 96,000 Consolidated net income$ 376,000 Solution P3-13 Preliminary computationsInvestment in Sidney (cost) January 2, 2007$300,000Book value acquired ($250,000 SYMBOL 180 \f "Symbol" 80%)(200,000) Excess cost over book value acquired$100,000Excess allocated to:Buildings (fair value $170,000 - book value $150,000) SYMBOL 180 \f "Symbol" 80%$ 16,000Remainder to goodwill 84,000 Excess cost over book value acquired$100,000 Part 1 aTotal current assetsCash ($50,000 + $20,000)$ 70,000Other current assets ($150,000 + $80,000) 230,000 Total current assets$300,000bPlant and equipment net of depreciationLand ($300,000 + $50,000)$350,000Buildings net ($400,000 + $150,000) 550,000Excess allocated to buildings 16,000 Plant and equipment net$916,000cCommon stockPar value of Peytons stock December 31, 2006$600,000Add: Par value of shares issued for Sidney 100,000 Common stock$700,000dAdditional paid-in capitalAdditional paid-in capital of Peyton December 31, 2006$ 60,000Add: Increase from shares issued from Sidney 200,000 Additional paid-in capital$260,000eRetained earningsConsolidated retained earnings = Peytons retained earnings December 31, 2006$140,000 Solution P3-13 (continued) Part 2 aIncome from Sidney 2007Share of Sidneys income ($40,000 SYMBOL 180 \f "Symbol" 80%)$ 32,000Less: Depreciation on excess buildings ($16,000/5 years) (3,200)Income from Sidney $ 28,800bInvestment in Sidney December 31, 2007Cost January 2$300,000Add: Income from Sidney 28,800Less: Dividends from Sidney ($20,000 SYMBOL 180 \f "Symbol" 80%) (16,000) Investment in Sidney December 31$312,800cConsolidated net income 2007Separate income of Peyton $ 90,000Add: Income from Sidney 28,800 Consolidated net income$118,800dConsolidated retained earnings December 31, 2007Retained earnings of Peyton December 31, 2006$140,000Add: Consolidated net income 118,800Less: Peytons dividends (50,000) Consolidated retained earnings December 31$208,800eNoncontrolling interest December 31, 2007Equity of Sidney December 31, 2006$250,000Add: Net income 40,000Less: Dividends (20,000)Equity of Sidney December 31 270,000Noncontrolling interest percentage 20% Noncontrolling interest December 31$ 54,000 Solution P3-14 1 Schedule to allocate the investment cost book value differential: Investment cost January 2, 2006$2,760,000Book value of interest acquired ($2,300,000 SYMBOL 180 \f "Symbol" 80%)(1,840,000) Excess cost over book value acquired$ 920,000 Excess allocated: InterestFair Value-Book ValueSYMBOL 180 \f "Symbol"Acquired=AllocatedInventories$ 500,000$ 400,00080%$ 80,000Other current assets 200,000 150,00080% 40,000Land 600,000 500,00080% 80,000Buildings net 1,800,000 1,000,00080% 640,000Equipment net 600,000 800,00080%(160,000)Other liabilities 560,000 610,00080% 40,000Remainder to goodwill 200,000 Excess cost over book value acquired$920,000 Goodwill check: Investment cost $2,760,000 - Fair value acquired ($3,200,000 SYMBOL 180 \f "Symbol" 80%) = Goodwill $200,000 Solution P3-14 (continued) 2Portland Corporation and SubsidiaryConsolidated Balance Sheetat January 2, 2006Assets Current Assets: Cash ($240,000 + $60,000)$ 300,000Receivables net ($800,000 + $200,000) 1,000,000Inventories ($1,100,000 + $400,000 + $80,000) 1,580,000Other current assets ($900,000 + $150,000 + $40,000) 1,090,000 Total current assets 3,970,000 Fixed Assets: Land ($3,100,000 + $500,000 + $80,000)$ 3,680,000Buildings net ($6,000,000 + $1,000,000 + $640,000) 7,640,000Equipment net ($3,500,000 + $800,000 - $160,000) 4,140,000Goodwill 200,000 Total fixed assets 15,660,000 Total assets$19,630,000 Liabilities and Stockholders Equity Liabilities: Accounts payable ($400,000 + $200,000)$ 600,000Other liabilities ($1,500,000 + $610,000 - $40,000) 2,070,000 Total liabilities 2,670,000 Stockholders equity: Capital stock$15,000,000Retained earnings 1,500,000Noncontrolling interest ($2,300,000 SYMBOL 180 \f "Symbol" 20%) 460,000 Total stockholders equity 16,960,000 Total liabilities and stockholders equity$19,630,000 Solution P3-15 1 Schedule to allocate the investment cost book value differential: Investment cost January 2, 2006$1,660,000Book value of interest acquired(1,840,000) Excess book value over cost$ (180,000) Excess allocated: Fair ValueReallocationLessInterestInitialof NegativeFinalBook ValueAcquiredAllocationGoodwill*AllocationInventories$ 100,00080%$ 80,000$ 80,000Other current assets 50,00080% 40,000 40,000Land 100,00080% 80,000$(180,000)(100,000)Buildings net 800,00080% 640,000 (540,000) 100,000Equipment net (200,000)80% (160,000) (180,000)(340,000)Other liabilities (50,000)80% 40,000 40,000 Total allocated to identifiable assets 720,000(180,000)Negative goodwill (900,000) 900,000 Excess book value over cost$(180,000)$(180,000) * Reallocation of negative goodwill based on fair values: Land$600,000/$3,000,000 SYMBOL 180 \f "Symbol" $900,000 =$180,000Buildings$1,800,000/$3,000,000 SYMBOL 180 \f "Symbol" $900,000 = 540,000Equipment$600,000/$3,000,000 SYMBOL 180 \f "Symbol" $900,000 = 180,000$900,000 Solution P3-15 (continued) 2Portland Corporation and SubsidiaryConsolidated Balance Sheetat January 2, 2006Assets Current Assets: Cash ($1,340,000 + $60,000)$ 1,400,000Receivables net ($800,000 + $200,000) 1,000,000Inventories ($1,100,000 + $400,000 + $80,000) 1,580,000Other current assets ($900,000 + $150,000 + $40,000) 1,090,000 Total current assets 5,070,000 Fixed Assets: Land ($3,100,000 + $500,000 - $100,000)$ 3,500,000Buildings net ($6,000,000 + $1,000,000 + $100,000) 7,100,000Equipment net ($3,500,000 + $800,000 - $340,000) 3,960,000 Total fixed assets 14,560,000 Total assets$19,630,000 Liabilities and Stockholders Equity Liabilities: Accounts payable ($400,000 + $200,000)$ 600,000Other liabilities ($1,500,000 + $610,000 - $40,000) 2,070,000 Total liabilities 2,670,000 Stockholders equity: Capital stock$15,000,000Retained earnings 1,500,000Noncontrolling interest ($2,300,000 SYMBOL 180 \f "Symbol" 20%) 460,000 Total stockholders equity 16,960,000 Total liabilities and stockholders equity$19,630,000     PAGE62An Introduction to Consolidated Financial Statements Chapter 3PAGE61 PAGE 62 PAGE 61 PAGE35  @AUWX I [ WXqt^`VX#% !!!"!M#P#"$8$:$G$H$U$\$طجاh< h<5h<>*OJQJ^Jh<>*OJQJ^Jh<6OJQJ^Jh<5OJQJ^Jh<OJQJ^Jh<CJOJQJ^JaJh<6CJOJQJ^JaJ@  @AVW G 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