Consolidated Statements for Holding Company And Subsidiaries
Consolidated Statements for Holding Company And Subsidiaries
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Debit Surplus and credit Company A Current. This entry affects the surplus of Company B and hence the amount eliminated from the Com- pany B investment account on Company A's balance sheet.
COMPANY A AND SUBSIDIARY COMPANIES B AND C CONSOLIDATED BALANCE SHEET December 31, 1921 Assets Current Assets: Cash $25, 000 Notes Receivable 11, 000 Merchandise Inventory 102, 000 $138, 000 Fixed Assets: Plant 89, 000 Goodwill 3, 850 92, 850 Deferred Charges: Unamortized Premium on Purchase of Treasury Bond...s. . . 1, 000 $231, 850 T . .... . Liabilities Current Liabilities: Accounts Payable $45, 000 Notes Payable 6, 000 Accrued Bond Interest 300 Dividends Payable 400 $51, 700 Fixed Liabilities: Bonds Payable 50, 000 Less Treasury Bonds 40, 000 10, 000 Minority Interests: Company B 10% 6, 550 Company C- 5% 2, 900 9, 450 Capital: Capital Stock 100, 000 Surplus 60, 700 160, 700 $231, 850 72 CONSOLIDATED STATEMENTS CO O OO i-i (J -O Ss Q JH TJsP Kp c "o co "* O
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To quickly assess the difficulty of the text, read a short excerpt:
Debit Surplus and credit Company A Current. This entry affects the surplus of Company B and hence the amount eliminated from the Com- pany B investment account on Company A's balance sheet.
COMPANY A AND SUBSIDIARY COMPANIES B AND C CONSOLIDATED BALANCE SHEET December 31, 1921 Assets Current Assets: Cash $25, 000 Notes Receivable 11, 000 Merchandise Inventory 102, 000 $138, 000 Fixed Assets: Plant 89, 000 Goodwill 3, 850 92, 850 Deferred Charges: Unamortized Premium on Purchase of Treasury Bond...s. . . 1, 000 $231, 850 T . .... . Liabilities Current Liabilities: Accounts Payable $45, 000 Notes Payable 6, 000 Accrued Bond Interest 300 Dividends Payable 400 $51, 700 Fixed Liabilities: Bonds Payable 50, 000 Less Treasury Bonds 40, 000 10, 000 Minority Interests: Company B 10% 6, 550 Company C- 5% 2, 900 9, 450 Capital: Capital Stock 100, 000 Surplus 60, 700 160, 700 $231, 850 72 CONSOLIDATED STATEMENTS CO O OO i-i (J -O Ss Q JH TJsP Kp c "o co "* O
What to read after Consolidated Statements for Holding Company And Subsidiaries?
You can find similar books in the "Read Also" column, or choose other free books by H a Harry Anson Finney to read online
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