Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Equity Method
Adjustment
Debits
Credits
Combined Income and Retained Earnings Statements December 31, 2011
Sales
800.00
200.00
Income From Saf
27.60
c
27.60
Deviden income
Cost of sales
(500.00)
(100.00)
Other expenses
(194.00)
(52.00) e
11.20
Non Controlling Interest share
d
9.20
Controlling Share of Net incom
133.60
48.00
Retained earnings 1/1 - Pan
360.00
Retained earnings 1/1 - Saf
68.00 a
68.00
Deduct : Dividends
100.00
32.00
c
24.00
d
8.00
Retained Earnings 31/12
393.60
84.00
Balance Sheet at December 31
Cash
Account Receivable - net
Dividends Receivable from Saf
Inventories
Note receivable from Pan
Land
Buildings - net
Equipment - net
Investment in Saf
Patents / 10
Unamortized excess
Total Assets
Accounts Payable
Note Payable to Saf
Dividends Payable
Capital stock, $10 par
Retained Earnings
Total Equities
Noncontroliling interest 1/1
Noncontroliling interest 31/12
Pan
Saf
106.00
172.00
12.00
190.00
130.00
340.00
260.00
363.60
30.00
40.00
20.00
10.00
60.00
160.00
100.00
-
1,573.60
170.00
10.00
1,000.00
393.60
1,573.60
420.00
20.00
16.00
300.00
84.00
420.00
b
a
112.00
112.00
g
f
a
10.00
12.00
300.00
12.00
10.00
a
c
e
b
360.00
3.60
11.20
112.00
a
d
120
1.2
APER
hod
Cost Method
Consolidated
Statements
1,000.00
-
Pan
Saf
800.00
200.00
c
(100.00)
(52.00) e
d
48.00
24.00
68.00
100.00
68.00
32.00
393.60
390.00
84.00
136.00
212.00
210.00
190.00
500.00
360.00
0.00
106.00
172.00
12.00
190.00
130.00
340.00
260.00
360.00
30.00
40.00
20.00
10.00
60.00
160.00
100.00
-
(600.00)
(257.20)
(9.20)
133.60
360.00
100.00
100.80
1,708.80
190.00
4.00
1,000.00
393.60
121.2
1,708.80
24.00
(500.00)
(194.00)
Adjustment
Debits
Credits
130.00
360.00
1,570.00
170.00
10.00
1,000.00
390.00
1,570.00
420.00
20.00
16.00
300.00
84.00
420.00
11.20
9.20
b
a
112.00
112.00
g
f
a
10.00
12.00
300.00
c
d
24.00
8.00
12.00
10.00
a
c
e
b
360.00
3.60
11.20
112.00
a
d
120
1.2
od
Consolidated
Statements
1,000.00
(600.00)
(257.20)
(9.20)
133.60
360.00
100.00
393.60
136.00
212.00
210.00
190.00
500.00
360.00
100.80
1,708.80
190.00
4.00
1,000.00
393.60
121.2
1,708.80
86.00
100.00
14.00
150.00
70.00
50.00
140.00
570.00
514.50
1,694.50
200.00
100.00
49.00
1,000.00
345.50
1,694.50
70%Sul
60.00
70.00
100.00
30.00
100.00
160.00
330.00
-
850.00
85.00
20.00
95.00
500.00
150.00
850.00
5.00
b
b
14.00
21.00
b
a
b
40.00
100.00
20.00
i
j
a
i
j
e
10.00
14.00
5.00
f
g
a
c
h
b
2.00
7.00
490.00
24.50
1.00
100.00
10.00
14.00
500.00
a
d
210
10.5
Consolidated
Statements
Par
1,500.00
(705.00)
(223.00)
800.00
35.00
(300.00)
(154.00)
(400.00)
(60.00)
(301.00)
(25.50)
245.50
300.00
200.00
(160.00)
(140.00)
221.00
300.00
100.00
200.00
100.00
50.00
345.50
321.00
150.00
146.00
160.00
250.00
100.00
150.00
312.00
914.00
-
86.00
100.00
14.00
150.00
70.00
50.00
140.00
570.00
490.00
60.00
70.00
100.00
30.00
100.00
160.00
330.00
-
39.00
20.00
2,091.00
275.00
106.00
144.00
1,000.00
345.50
220.5
2,091.00
1,670.00
200.00
100.00
49.00
1,000.00
321.00
1,670.00
Adjustment
Debits
Credits
70%Sul
700.00
-
850.00
85.00
20.00
95.00
500.00
150.00
850.00
c
e
f
g
h
d
35.00
5.00
2.00
7.00
1.00
25.50
100.00
c
d
35.00
15.00
i
j
e
10.00
14.00
5.00
5.00
b
b
14.00
21.00
f
g
a
2.00
7.00
490.00
b
a
b
40.00
100.00
20.00
h
b
1.00
100.00
i
j
a
10.00
14.00
500.00
a
d
210
10.5
Consolidated
Statements
1,500.00
(705.00)
(223.00)
(301.00)
(25.50)
245.50
300.00
200.00
345.50
146.00
160.00
250.00
100.00
150.00
312.00
914.00
39.00
20.00
2,091.00
275.00
106.00
144.00
1,000.00
345.50
220.5
2,091.00
300.00
4.00
120.00
300.00
41.00
60.00
8.00
25.00
125.00
300.00
191.00
35.00
55.00
35.00
175.00 d
d
c
750.00
300.00
50.00
400.00
300.00
45.00
10.00
25.00
100.00
120.00
750.00
300.00
g
i
h
5.00
8.00
25.00
15.00 e
a
c
12.50 f
27.50 d
2.50
9.00
182.00
6.25
27.50
76.00
110.00
160.00
487.50
6.25
839.75
g
i
h
c
5.00
8.00
25.00
100.00
90.00
2.00
400.00
300.00
792.00
c
b
45.5
2.25
47.75
839.75
25.00
16
9
6.25
4
2.25
100
100
27.5
182
45.5
d Patent
12.5
Plant Asset
15
Excess Cost Over BV
27.5
e Other Expense
Patent
6.25
f Other Expense
Plant Asset
6.25
2.5
2.5
5
5
25
25
8
8
EQUITY METHOD
Adjustment
Debits
Credits
Combined Income and Retained Earnings Statements December 31, 2012
Sales
1,800
600
Income From Sci
76
c
76.00
Deviden income
Cost of sales
(1,200)
(300)
Operating expenses
(380)
(180) e
25.00
Non Controlling Interest share
d
19.00
Controlling Share of Net in
296
120
Retained earnings 1/1 - Pat
244
Retained earnings 1/1 - Sci
100 a
100.00
Deduct : Dividends
(200)
(40)
c
32.00
Pat
Sci
340
180
12
52
16
164
40
160
320
680
544
30
40
120
10
60
460 b
b
a
1,988
720
48
200
1,400
340
30
20
90
400
180
1,988
720
8.00
h
f
10
16
40
75 e
a
c
50
125 b
25
500
44
10
f
g
a
16
40
400
a
d
125
125
11
ORKPAPER
HOD
Consolidate
d
Statements
er 31, 2012
2,400.00
(1,500.00)
(585.00)
(19.00)
296
244.00
(200.00)
EQUITY METHOD
Pat
1,800
32
(1,200)
(380)
252
Consolidate
Adjustment
d
Debits
Credits Statements
Sci
600
c
32.00
(300)
(180) e
d
25.00
19.00
120
224
(200)
100 a
(40)
100.00
c
d
32.00
8.00
2,400.00
(1,500.00)
(585.00)
(19.00)
296
224.00
(200.00)
340
276
180
320
42
82
284
170
380
1,190
-
12
52
16
164
40
160
320
680
480
30
40
120
10
60
460 b
i
40
75 e
20 a
25
500
42
82
284
170
380
1,190
-
b
a
50
125 b
125
50
-
50
-
2,198
1,924
720
68
4
250
1,400
340
48
200
1,400
276
30
20
90
400
180
1,924
720
136
2,198
h
f
10
16
2,198
h
10
f
g
a
16
40
400
i
20
a
d
125
11
68
4
250
1,400
340
136
2,198