澳洲企业会计COAC318 Assignment代写，Corporate Accounting作业代做

/分类： /作者：

来自澳洲代写的顾客授权发布的corporate accounting，COAC318作业要求片段，为保护顾客隐私，我们不会将COAC318的答案或sample发布在网站，我们曾经写过COAC318及相关的corporate accounting类型课程的很多作业及考试、如果你也需要代写这个课程的作业请联系客服WX:QQ 7878393 ，ExcellentDue的代写服务覆盖全球华人留学生，可以为澳大利亚的如：悉尼、墨尔本、布里斯班、阿德莱德、珀斯等地的学生提供非常准时精湛的服务，小作业assignment代写、essay代写，享适时优惠，project、paper代写、论文代写支持分期付款，网课代修、exam代考预约时刻爆单中赶紧来撩。

 

解释一下编制合并财务报表中收购前分录的目的。 收购前分录的目的是： – 防止经济实体的资产被重复计算。 – 防止经济实体的权益被重复计算。资产负债表…

 

Task:

1. Explain the purpose of the pre-acquisition entries in the preparation of consolidated financial statements.

The purpose of the pre-acquisition entry is to:
• Prevent double counting of the assets of the economic entity.
• Prevent double counting of the equity of the economic entity.
• Recognise any gain on bargain purchase.

A simple example such as that below could be used to illustrate these points:

A Ltd has acquired all the issued shares of B Ltd. The balance sheets of both companies immediately after acquisition are as follows:
Share capital    $200    Share capital    $100
Reserves    100    Reserves    50
300        150
Shares in B Ltd    150        —
Cash    150    Cash    150
300        150

The balance of the “Shares in B Ltd” account can be changed to introduce goodwill/ gain on bargain purchase amounts.

2. When there is a dividend payable by the subsidiary at acquisition date, under what conditions should the existence of this dividend be taken into consideration in preparing the pre-acquisition entries?

Discuss:
•  The difference between ex div and cum div acquisitions.
•  The effects on the acquisition journal entry in the records of the parent under each circumstance.

Assume for example that A Ltd acquires all the issued shares of B Ltd for $500 000 when at acquisition date B Ltd has recorded a dividend payable of $10,000.

• The effects on the acquisition analysis.
• The differences in the pre-acquisition entries at acquisition date if the acquisition is cum div versus ex div. (the cum div entry will need to eliminate the dividend receivable raised by the parent and the dividend payable raised by the subsidiary).

Question: Prepare acquisition analysis and Consolidation worksheet adjusting entries

Required:
a. Prepare Acquisition Analysis at 1 July 2020.
b. Prepare the consolidation worksheet entries for consolidated financial statements prepared by Syd Ltd at 30 June 2021.
c. Prepare the acquisition analysis at 1 July 2020 if Syd Ltd acquired the issued share of Mel Ltd on Ex-div basis.

If you are a student from an English-speaking country, please feel free to contact us at [email protected] and we will provide you with an excellent writing service.

 

为什么选择ExcellentDue 代写

我们的留学生学术服务经验已超十年、超万人在我们的服务中受益，，我们没有任何学术丑闻，我们保护顾客隐私、多元化辅导、写作、越来越多的小伙伴选择ExcellentDue为他们解决棘手的各类作业难题，保障GPA，为留学梦助力！ 知识是可以获得的东西，而思考的习惯和能力却不是那么容易学到的，学习必须和思索交替进行，要学习，即使学习苦得要命， 我们的客服团队及写手老师总是能第一时间响应顾客的各类作业需求，有些人即使有重要的事甚至带伤上场协助考试。Final季，忙的时候一天十几场考试还在继续坚持着，我知道，他们明明可以不用这么辛苦的…但是他们为了坚守承诺，为了另一端屏幕外的那一份期望，他们没有选择退缩、时刻为同学们提供最好的！这么有温度的代写还不添加备用一下？WX/QQ： 7878393