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会计代写|高级财务会计代写adv financial accounting代考|Consolidation Worksheet

We present the worksheet for the preparation of a consolidated balance sheet immediately following the acquisition in Figure 2-7. The first two columns of the worksheet in Figure $2-7$ are the account balances taken from the books of Peerless and Special Foods, as shown in Figure 2-6. The balances of like accounts are placed side by side so that they may be added together. If more than two companies were to be consolidated, a separate column would be included in the worksheet for each additional subsidiary.

The accounts are placed in the worksheet in the order they would normally appear in the companies’ financial statements. The two columns labeled Consolidation Entries in Figure 2-7 are used to adjust the amounts reported by the individual companies to the amounts appropriate for the consolidated statement. All adjustments made in the worksheets are made in double-entry form. Thus, when the worksheet is completed, total debits entered in the Debit Consolidation column must equal total credits entered in the Credit Consolidation column. We highlight all parts of each consolidation entry with the same color so that the reader can identify the individual consolidation entries in the worksheet. After the appropriate consolidation entries have been entered in the Consolidation Entries columns, summing algebraically across the individual accounts provides the consolidated totals.

The consolidated balance sheet presented in Figure 2-8 comes directly from the last column of the consolidation worksheet in Figure $2-7$. Because no operations occurred between the date of combination and the preparation of the consolidated balance sheet, the stockholders’ equity section of the consolidated balance sheet is identical to that of Peerless in Figure 2-6.

会计代写|高级财务会计代写adv financial accounting代考|CONSOLIDATION SUBSEQUENT TO ACQUISITION

The preceding section introduced the procedures used to prepare a consolidated balance sheet as of the acquisition date. However, more than a consolidated balance sheet is needed to provide a comprehensive picture of the consolidated entity’s activities following acquisition. As with a single company, the set of basic financial statements for a consolidated entity consists of a balance sheet, an income statement, a statement of changes in retained earnings, and a statement of cash flows.

This section of the chapter presents the procedures used to prepare an income statement, statement of retained earnings, and consolidated balance sheet subsequent to the acquisition date. We discuss the preparation of a consolidated statement of cash flows in Chapter 10.

The following discussion first deals with the important concepts of consolidated net income and consolidated retained earnings, followed by a description of the worksheet format used to facilitate the preparation of a full set of consolidated financial statements. We then discuss the specific procedures used to prepare consolidated financial statements subsequent to the date of combination.

This and subsequent chapters focus on procedures for consolidation when the parent company accounts for its investment in subsidiary stock using the equity method. If the parent accounts for its investment using the cost method, the general approach to the preparation of consolidated financial statements is the same, but the specific consolidation entries differ. Appendix 2B summarizes consolidation procedures using the cost method. Regardless of the method the parent uses to account for its subsidiary investment, the consolidated statements will be the same because the investment and related accounts are eliminated in the consolidation process.
The approach followed to prepare a complete set of consolidated financial statements subsequent to a business combination is quite similar to that used to prepare a consolidated balance sheet as of the date of combination. However, in addition to the assets and liabilities, the consolidating companies’ revenues and expenses must be combined. As the accounts are combined, adjustments must be made in the consolidation worksheet so that the consolidated financial statements appear as if they are the financial statements of a single company.

When a full set of consolidated financial statements is prepared subsequent to the date of combination, two of the important concepts affecting the statements are those of consolidated net income and consolidated retained earnings.

会计代写|高级财务会计代写adv financial accounting代考|ACCТ4100

高级财务会计代考

会计代写|高级财务会计代写adv financial accounting代考|Consolidation Worksheet

我们在图 2-7 中展示了在收购后立即编制合并资产负债表的工作表。图中工作表的前两列2−7是从Peerless和Special Foods的账簿中提取的账户余额,如图2-6所示。类似帐户的余额并排放置,以便可以将它们加在一起。如果要合并两个以上的公司,则工作表中将包含一个单独的列,用于每个附加的子公司。

这些帐户按照它们通常出现在公司财务报表中的顺序放置在工作表中。图 2-7 中标有合并分录的两列用于将各个公司报告的金额调整为适合合并报表的金额。工作表中所做的所有调整均以复式形式进行。因此,当工作表完成时,在借方合并列中输入的总借方必须等于在贷方合并列中输入的总贷方。我们用相同的颜色突出显示每个合并条目的所有部分,以便读者可以识别工作表中的各个合并条目。在合并条目列中输入适当的合并条目后,

图 2-8 中的合并资产负债表直接来自图 2-8 中合并工作表的最后一列2−7. 由于合并日至合并资产负债表编制日之间未发生任何经营活动,因此合并资产负债表的股东权益部分与图 2-6 中 Peerless 的股东权益部分相同。

会计代写|高级财务会计代写adv financial accounting代考|CONSOLIDATION SUBSEQUENT TO ACQUISITION

上节介绍了用于编制自收购日的合并资产负债表的程序。但是,要全面了解收购后合并实体的活动,需要的不仅仅是合并资产负债表。与单个公司一样,合并实体的一套基本财务报表由资产负债表、损益表、留存收益变动表和现金流量表组成。

本章的这一部分介绍了用于在收购日之后编制损益表、留存收益表和合并资产负债表的程序。我们将在第 10 章讨论合并现金流量表的编制。

以下讨论首先涉及合并净收入和合并留存收益的重要概念,然后描述用于帮助编制全套合并财务报表的工作表格式。然后,我们讨论了在合并日之后用于编制合并财务报表的具体程序。

本章及后续章节重点介绍母公司使用权益法核算其对子公司股票投资时的合并程序。如果母公司采用成本法核算其投资,则合并财务报表的一般编制方法相同,但具体合并分录有所不同。附录 2B 总结了使用成本法的合并程序。无论母公司采用何种方法对其子公司投资进行会计处理,合并报表都是相同的,因为投资和相关账户在合并过程中被消除。
企业合并后编制完整的合并财务报表所采用的方法与合并日编制合并资产负债表所采用的方法非常相似。但是,除了资产和负债之外,合并公司的收入和费用必须合并。在合并帐户时,必须在合并工作表中进行调整,以使合并财务报表看起来像是单个公司的财务报表。

在合并日之后编制全套合并财务报表时,影响报表的两个重要概念是合并净利润和合并留存收益。

会计代写|高级财务会计代写adv financial accounting代考

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