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澳洲BAP32 Assignment代写,Corporate Accounting课程代写

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要求(a)准备与Zaba有限公司的上述收购有关的收购分析。(b)准备Zaba有限公司在收购日的记录中的分录。(c) 编制一年后支付递延对价的分录。案例2会计和税务上的折旧率分别为每年15%和25%。存款在收到时应纳税,保修费用在支付时可扣除。扣除的费用……

 

Task:

Case 1

Required

(a) Prepare the acquisition analysis in relation to the above acquisition by Zaba Ltd.

(b) Prepare the journal entries in the records of Zaba Ltd at the date of acquisition.

(c) Prepare the journal entry for the payment of the deferred consideration in one year’s time.

Case 2

The depreciation rates for accounting and taxation are 15% p.a. and 25% p.a. respectively. Deposits are taxable when received, and warranty costs are deductible when paid. An allowance for doubtful debts of $25 000 has been raised against accounts receivable for accounting purposes, but such debts are deductible only when written off as uncollectable.

Required

1. Calculate the temporary differences for Jackson Ltd as at 30 June 2020. Justify your classification of each difference as either a deductible temporary difference or a taxable temporary difference.

2. Prepare a deferred tax worksheet and the journal entry to record deferred tax for the year ended 30 June 2020 assuming no deferred items had been raised in prior years.

Case 3

Required

(a) Prepare the consolidated financial statements of Eco Ltd at 1 July 2017, immediately after the business combination.
(b) Prepare the consolidation worksheet entries at 30 June 2018.

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