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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:3987
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
Semester 2, 2008
Case Study for Company Accounting 2103AFE
Music Ltd and Lyrics Ltd
On 1 July 20X1, Music Ltd acquired 75% of Lyrics Ltd for $120,500 when 代写assignment the shareholders’ equity of Lyrics Ltd was:
Share capital $150,000
General reserve $4,000
Retained profits $4,000
All of the assets were stated at fair value at the date of acquisition.
The accounts of the two companies disclosed the following at 30 June 20X3 and 30 June 20X4.
Financial Statements for the year ended 30 June 20X3/20X4
20X3
Music Ltd
$ 20X4
Music Ltd
$ 20X3
Lyrics Ltd
$ 20X4
Lyrics Ltd
$
Sales 425,875 475,000 201,000 210,000
Cost of Sales
Inventory 1 July 28,000 32,000 19,000 22,000
Purchases 198,000 201,000 86,000 85,000
226,000 233,000 105,000 107,000
Inventory 30 June 32,000 35,000 22,000 24,500
194,000 198,000 83,000 82,500
Gross Profit 231,875 277,000 118,000 127,500
Dividend received from Lyrics Ltd 7,125 16,875 - -
Interest received from Music Ltd - - 1,000 1,000
Management Services Fees 2,000
I.T. Services Fees 2,000
239,000 295,875 119,000 130,500
Marketing expenses 41,000 47,000 26,000 29,500
Administration expenses 64,500 78,125 32,000 34,400
Finance expenses 9,000 8,750 4,000 4,100
Total operating expenses 114,500 133,875 62,000 68,000
Operating profit before tax 124,500 162,000 57,000 62,500
Income tax expense 59,500 49,200 22,000 23,500
Operating profit after tax 65,000 112,800 35,000 39,000
Retained profits 1 July 24,000 36,000 19,000 22,000
89,000 148,800 54,000 61,000
Interim dividend 8,000 8,000 9,500 4,000
Proposed dividend 45,000 45,000 22,500 22,500
53,000 53,000 32,000 26,500
Retained profits 30 June 36,000 95,800 22,000 34,500
Share capital 300,000 300,000 150,000 150,000
General reserve 38,000 38,000 19,500 19,500
10% debentures (due 20X6) 50,000 50,000 - -
Dividend payable 45,000 45,000 22,500 22,500
Current tax liability 59,500 49,200 22,000 23,500
Other current liabilities 30,100 40,000 21,400 21,500
558,600 618,000 257,400 271,500
Financial Statements for the year ended 30 June 20X3/20X4
20X3
Music Ltd
$ 20X4
Music Ltd
$ 20X3
Lyrics Ltd
$ 20X4
Lyrics Ltd
$
Shares in Lyrics Ltd 120,500 117,500 - -
10% debentures in Music Ltd - - 10,000 10,000
Other non-current assets 306,000 410,000 175,000 180,000
Inventory 32,000 35,000 22,000 24,500
Other current assets 100,100 55,500 50,400 57,000
$558,600 $618,000 $257,400 $271,500
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