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【consolidated working papers】
さて、今回から具体的な連結処理についてみていくわけですが、それぞれの連結処理がどのようにB/S, I/S, Statements of Retained earningsに表示され連携するのかを確認することは、全体感を養う上で非常に有効です。
ということで、今回はA社とB社の連結処理を行う上でconsolidated working papersを使用していきたいと思います。




A COMPANY AND B COMPANY CONSOLIDATED WORKING PAPERS
Year Ended December 31, 2005


■□A,B社の状況と取引内容□■
1,
On january1, 2005, A Company acquired 90% of the stock of B Company in exchange for 5,400 shares of $10 par value stock having a total market value of $120,600. The purchase method of accounting must be used for the combination.
2,
On january1, 2005, B Company’s assets and liabilities were equal to FMV except for followings.
Inventories 16,100(17,100)
Equipment 50,000(60,000)
Accumulated depreciation 10,000(12,000)
Patents 10,000 (13,000)
( )FMV
3,
During 2005, A Company sold merchandise to B Company that originally cost A Company $15,000 and the sale was made for $20,000. On December 31, 2005, B Company’s inventory included merchandise purchased from A Company at a cost to B Company of $12,000.
4,
Also during 2005, A Company acquired $18,000 of merchandise from B Company. B Company uses a normal markup of 25% above its cost. A Company’s ending inventory includes $10,000 of the merchandise acquired from B Company.
5,
B Company reduced its intercompany account payable to A Company to a balance of $4,000 as of december31, 2005, by making a payment of $1,000 on December 30. this $1,000 payment was still in transit on decemver31, 2005.
6,
On january2, 2005, B Company acquired equipment from A Company for $7,000. the equipment was originally purchased by A Company for $5,000 and had a book value of $4,000 at the date of sale to B Company. The equipment had an estimated remaining life of four years as of January2, 2005.
7,
On December31, 2005, B Company purchased for $44,000, 50% of the $100,000 of outstanding bonds issued by A Company to third parties. The bonds mature on december31 of each year and the interest was paid to the prior investor immediately before B Company’s purchase of the bonds.
8,
On December 31, 2005, B Company declared $4,000 cash dividends.

次回から、1つ1つ連結仕訳を行く予定です。
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