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ܓܨܓ 3dott ܓܨܓ - حل مسائل کل قصل اول حسابداری پیشرفته 2 جمشید اسکندری

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حل مسائل کل قصل اول حسابداری پیشرفته 2 جمشید اسکندری

شنبه 24 اسفند 1392   04:14 ب.ظ

حل مسائل کل قصل اول حسابداری پیشرفته 2 جمشید اسکندری

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ادامه حل سوالات فصل اول

سوال 3

350000-400000 =50000                                   

1350000-1600000=250000

                           ـــــــــــــــــــــــــــ

                                 300000

خالص دارایی های واحد تحصیل شده 2500000(2200000+300000)

سرقفلی 300000=2500000-2800000

سرقفلی منفی100000- = 2500000-2400000

ثبت 1

خالص دارایی واحد تحصیل شده 2500000

سرقفلی 300000

                                                   وجه نقد 2800000

ثبت 2

خالص دارایی واحد تحصیل شده 2200000

موجودی کالا 380000(20000-400000)

ساختمان 1520000(80000-1600000)

                                                  وجوه نقد      2400000

سرشکن کردن سرقفلی منفی:

موجودی کالا 400000             2000/400(2/0)                                                          100000*2/0=20000

ساختمان 1600000                    2000/1600(8/0)                                                     100000*8/0=80000

ـــــــــــــــــــــــــــــــــــ

جمع 2000000

سوال 4

سرمایه گذاری در سهام شرکت مسعود  2680000

هزینه های غیر مستقیم ترکیب 120000

                                                          اسناد پرداختنی  2500000

                                                               وجه نقد  300000

 2680000

2120000-

ـــــــــــــــــــــ

560000 سرقفلی

بهره در تاریخ سررسید ثبت می شود در صورتی که بهره سفته از تاریخ سررسید سفته رد و بدل شود  در تاریخ صدور هیچ ثبتی در ارتباط با بهره به عمل نمی آید

ارزش فعلی سفته 2500000+180000=2680000

180000+120000=300000

سوال 5

 سرمایه گذاری در سهام شرکت شهباز  9860000( 4250* 2320)

                                                                       سهام عادی 4250* 1000

                                                              صرف سهام     4250*1320                  (1000-2320=1320)

سوال 6

4200000

1750000-

ـــــــــــــــــــــ

2450000

420000+

150000+

ــــــــــــــــــــــ

3020000

بهای تمام شده تحصیل : 150000+ 3500000=3650000

مابه تفاوت 3020000-3650000=630000

ارزش منصفانه : 2130000+630000=2760000

420000= (2450000+150000+ مابه تفاوت ارزش منصفانه  زمین  و ساختمان)-3650000

3650000-2600000-x=420000

x=630000

سوال 7

سرمایه گذاری در سهام عادی      8500000

                                                      وجه نقد  8500000

 سرقفلی 1500000

                         وجه نقد 1500000

سوال 8

 سرمایه گذاری در سهام عادی 7650000( 4500*1700)

                                                                         سهام عادی  4500*1000

                                                                        صرف سهام 4500*700(1000-1700=700)

6800000-7650000=850000 سرقفلی

الف صرف سهام عادی  500000(1000*500)

                                                 سرمایه سهام عادی 500000

ب صرف سهام عادی 900000

                                           وجوه نقد 9000000

ما به ازای واگذار شده 200*4500=900000

1800/900000=500

سوال 9

3600=مابه ازای اضافی صادر شده سهام عادی*15600

5400=مابه ازای اضافی صرف سهام واگذار شده*9600

ـــــــــــــــــ

9000000 بهای ترکیب

تقسیم بر 1250= 7200 تعداد سهام                   (1250/9000000=7200)

  7200/3600000=500 ارزش لسمی

خالص دارایی های واحد تحصیل شده2800000- 10500000=7700000

7700000-9000000=1300000

 سوال 10

سهام عادی صادر شده بابت تحصیل

10000000-15000000=5000000

100/5000000=5000 تعداد سهام صادر شده

3000000-17300000= 14300000 صرف سهام صادرشده بابت تحصیل

14300000+5000000=19300000

500/19300000=3860 ارزش بازار هر سهم

 سرقفلی 16000000-19300000=3300000

16000000 خالص دارایی=4200000-500000+1400000+2300000+16000000

حساب دریافتنی1400000=3000000-4400000

2500-4800=2300 موجودی کالا

دارایی ثابت 12000-28000=16000

2800-7000=4200 حسابهای پرداختنی

2500                                   7000

4400                                        15000

4800                                      17300

28000                                     

x  = 3300                                 x =3700

ـــــــــــــ                                        ــــــــــــــ

43000                                     43000

سود انباشته شرکت تحصیل شده به شرکت اصلی منتقل نمی شود و شرکت تحصیل کننده صرفا در منافع بعد از ترکیب سهیم می باشد


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