Professional Documents
Culture Documents
Income
Income fron SAP
Expense
NCI
CI
Retained Earning, dec, 31, 2010
devidend
Retained Earning, dec, 31, 2011
Balance Sheet
Cash
Other Current Assets
Invesmnet in SAP
Plant and Equipment
Accumulated Depreciation
Patent
Amount
PEP
80%SAP
500.00
130.00
36.80
- 400.00 80.00
136.80
10.00
60.00 86.80
50.00
60.00
30.00
80.00
78.00
20.00
180.00
100.00
188.80
600.00
200.00
- 100.00 60.00
Liabilities
Capital Stock
Retained Earning, dec, 31, 2011
946.80
260.00
98.00
280.00
800.00
160.00
36.00
1,054.00
160.00
700.00
86.80
60.00
120.00
80.00
220.00
700.00
86.80
188.80
40.00
120.00
44.00
3.20
946.80
-
260.00
-
Devidend 30x80%
Invesment in SAP December, 31, 2011
4.00
220.00
180.00
40.00
270.00
270.00
220.00 Invesment in SAP January, 1, 2011
220.00 Fair Value (120+60)+40
- Excess Cost Over Book Value
176.00
50.00
4.00
46.00
47.20
1,054.00
-
36.80
212.80
24.00
188.80
Account
Income
Income fron SAP
Expense
NCI
CI
Retained Earning, dec, 31, 2011
devidend
Retained Earning, dec, 31, 2012
Balance Sheet
Cash
Notes Receivable SAP
Other Current Assets
Invesmnet in SAP
Plant and Equipment
Accumulated Depreciation
Patent
Amount
PEP
80%SAP
600.00
150.00
44.80
- 488.00 90.00
156.80
60.00
86.80
80.00
90.00 30.00
153.60
110.00
90.00
40.00
20.00
194.00
140.00
209.60
600.00
200.00
- 120.00 80.00
Liabilities
Notes Payable PEP
Capital Stock
Retained Earning, dec, 31, 2012
20.00
209.60
36.00
993.60
300.00
140.00
50.00
20.00
120.00
110.00
700.00
153.60
20.00
120.00
47.20
5.20
993.60
-
300.00
-
Devidend 30x80%
Invesment in SAP December, 31, 2011
Income from SAP
Amotization Paten 40/10
Devidend 30x80%
Invesment in SAP December, 31, 2012
4.00
220.00
180.00
40.00
316.00
316.00
220.00 Invesment in SAP January, 1, 2
220.00 Fair Value (120+60)+40
- Excess Cost Over Book Value
176.00
50.00
4.00
46.00
60.00
4.00
56.00
36.80
212.80
24.00
188.80
44.80
233.60
24.00
209.60
CONSOLIDA
TED
750.00
582.00
11.20
156.80
86.80
90.00
153.60
130.00
334.00
800.00
200.00
32.00
1,096.00
190.00
700.00
153.60
52.40
1,096.00
-
Account
Income
Income fron SOL
Cost Of Good Sold
Expense
NCI
CI
Retained Earning, dec, 31, 2011
devidend
Retained Earning, dec, 31, 2012
Balance Sheet
Cash
Account Receivable
Notes Receivable Sol
Devidend Receivable
Inventory
Land
Building - Net
Equipment - Net
Investment In Sold
Goodwill
Unamotrized Excess
Amount
Account Payable
Deviden Payable
Capital Stock
Retained Earning, dec, 31, 2012
PAT
90%SOL
900.00
300.00
43.20
600.00 - 150.00
190.00 90.00
153.20
120.00
100.00 173.20
60.00
50.00
20.00
90.00
13.00
76.00
20.00
9.00
90.00
60.00
190.00
150.00
385.20
15.00
25.00
60.00
30.00
110.00
120.00
20.00
10.00
30.00
80.00
2.00
50.00
150.00
993.20
360.00
120.00
60.00
10.00
200.00
90.00
700.00
173.20
2.00
###
###
10.00
4.00
20.00
385.20
150.00
9.00
200.00
40.00
2.80
993.20
-
360.00
-
663.00
-
663.00
Allocation excess
Inventory
Land
Building
Equipment
Goodwill
Amount
400.00
250.00
150.00
amortization
un
2012
amortization
10.00 30.00
80.00 20.00
50.00
150.00 -
Deviden
10.00
30.00
4.00
76.00 2.00 18.00
50.00
12.00
138.00 -
360.00
60.00
12.00
48.00
20.00 -
43.20
18.00
385.20
amortization
2013
4.00
2.00
2.00
CONSOLIDA
TED
1,200.00
760.00
282.00
4.80
153.20
120.00
100.00
173.20
48.00
101.00
150.00
120.00
376.00
252.00
50.00
1,097.00
180.00
1.00
700.00
173.20
42.80
1,097.00
-
un amortization
30.00
72.00
16.00
50.00
136.00