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论文作者:留学生论文论文属性:案例分析 Case Study登出时间:2011-02-16编辑:anterran点击率:3950
论文字数:1145论文编号:org201102161007434407语种:英语 English地区:澳大利亚价格:$ 66
关键词:Case StudyCompany Accounting
(a) Inter-company sales were:
20X3 20X4
Music Ltd to Lyrics Ltd $20,000 $25,000
Lyrics Ltd to Music Ltd $30,000 $33,000
(b) At 1 July 20X2 the opening inventory of Music Ltd included unrealised profit of $3,000 on inventory sold by Lyrics Ltd. Music Ltd sold all this during the year.
(c) For the year ended 30 June 20X3 Lyrics Ltd purchased inventory from Music Ltd at a profit of $7,000. Half of this inventory has been sold outside the group at the end of the year. At 30 June 20X3, Music Ltd also holds inventory purchased from Lyrics Ltd at a profit of $2,000.
(d) Lyrics Ltd purchased 10% debentures in Music Ltd on 1 July 20X2.
(e) At 30 June 20X4 Music Ltd holds inventory purchased from Lyric Ltd at a profit of $3,000.
(f) The interim dividend paid by Lyrics Ltd of $4,000 in the year ended 30 June 20X4 is from pre-acquisition profits.
(g) During the year ended 30 June 20X4 Lyrics Ltd received a $2,000 fee for management
services from Music Ltd. Music Ltd records this fee as an administration expense.
(h) During the year ended 30 June 20X4 Music Ltd charged Lyrics Ltd $2,000 for IT services.
Lyrics Ltd records this fee as a marketing expense.
(i) The directors apply the impairment test for goodwill annually and determined that a write-down of $500 is required for consolidation purposes for the year ended 30 June 20X4. An impairment loss of $500 was also recorded as at 30 June 20X3 and 30 June 20X2.
(j) The tax rate is 30%.
Required:
Prepare a consolidated income statement and a consolidated balance sheet for Music Ltd and its subsidiary for each of the years ended 30 June 20X3 and 20X4.
All relevant consolidation journal entries for both years must be done, together with worksheets and a complete calculation of minority interest for both years. Separate consolidated financial statements must be done for both years.
Show all workings.
The consolidated financial statements (income statements and balance sheets) should be presented in the same way as your textbook presents them. See Chapter 9 of the textbook.
Note: The due date has been extended to Wednesday 22nd October at 代写assignment5.00pm. The case study is to be submitted to assignment handling services.