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Buscom Table

The document shows consolidated retained earnings and other financial information for a parent company and its subsidiary. It includes items such as the parent's net income, dividends received from the subsidiary, consolidated net income, retained earnings for the parent and non-controlling interest over two years, consolidated sales and cost of goods sold, and consolidated depreciation. Calculations are provided to adjust retained earnings balances from one year to the next and to determine the consolidated amounts by combining the parent and subsidiary figures with appropriate eliminations for intercompany transactions.

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rietzhel22
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124 views4 pages

Buscom Table

The document shows consolidated retained earnings and other financial information for a parent company and its subsidiary. It includes items such as the parent's net income, dividends received from the subsidiary, consolidated net income, retained earnings for the parent and non-controlling interest over two years, consolidated sales and cost of goods sold, and consolidated depreciation. Calculations are provided to adjust retained earnings balances from one year to the next and to determine the consolidated amounts by combining the parent and subsidiary figures with appropriate eliminations for intercompany transactions.

Uploaded by

rietzhel22
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Parent

Parents Net Income


Dividends from Subsidiary
Parents Own Net Income
Sale of Inventory: Downstream
Unrealized Gross Profit
Realized Gross Profit
Sale of Fixed Asset: Downstream
Unrealized Gain on Sale
Realized Gain on Sale
Parents Adjusted Net Income
Subsidiarys Net Income
Amortization of Excess
Impairment of Goodwill
Deficiency on Fair Value
Sale of Inventory: Upstream
Unrealized Gross Profit
Realized Gross Profit
Sale of Fixed Asset: Upstream
Unrealized Gain on Sale
Realized Gain on Sale
TOTAL

RAFOL, RIETZHEL B.
ACC07A

CONSOLIDATED RETAINED EARNINGS

NonControlling
Interest

Consolida
ted

xx
(xx)
xx

xx
(xx)
xx

(xx)
xx

(xx)
xx

(xx)
xx
xx
xx
(xx)
(xx)
xx

xx
(xx)
(xx)
xx

(xx)
xx
xx
xx
(xx)
(xx)
xx

(xx)
xx

(xx)
xx

(xx)
xx

(xx)
xx

(xx)
xx

(xx)
xx

xx

xx

xx

(net Income
Attributable to
Parent)

NCNIS (NonControlling
Interests Share
In Net Income of
Subsidiary)

(Consolidate
d Net
Income)

Year 1
Retained earnings beg xx
Conso net income
xx
Parents Div declared
(xx)
*Retained Earnings ending yr1 xx
Year 2
*Retained Earnings last yr 1
Conso net income
Parents div Declared
RE ending yr2

(adjusted)

xx

xx
(xx)
xx

Year 2 and so on (if RE beg ng yr 1 ung given ndi ung adjusted na)
RE beg yr 1
xx
Conso in NI yr 2(o kung ano mang year na)
Amortization yr 1 (or kung
ilan yrs na lumipas pero ndi ksama
ung current since nsa consi NI)
Defficient fv (same kung
ilang yrs na lumipas)

xx
(xx)

xx

Parent share in undistributed RE


(kadalasan ung RE current ni sub less

xx

RE ng pinaka beg ni sub times mo lng


Sa share ni parent)

Unrealized Gain/Gross Profit

(xx)

(Ng previous year if any)

Parents div Declared


Retained Earnings Year 2

(xx)
xx

NCI
Year 1
NCI Beg yr 1
NCNIS
Subs share in dividend
*NCI end

xx
xx

Year 2

(xx)
xx

*NCI ending yr 1 (adj)


NCNIS
Subs share in dividend
NCI end year 2

xx
xx
(xx)
xx

NCI year 2 and so on (if NCI beg ng yr 1 ung given ndi ung adjusted na)

NCI beg yr 1
NCNIS yr 2(o kung ano mang year na)
Share in Amortization yr 1

xx
xx
(xx)

(or kung

ilan yrs na lumipas pero ndi ksama


ung current since nsa conso NCNIS na)
share in Defficient fv (same kung
ilang yrs na lumipas)

xx

Sub share in undistributed RE


(kadalasan ung RE current ni sub less

xx

RE ng pinaka beg ni sub times mo lng


Sa share ni sub)

Unrealized Gain/Gross Profit

(xx)

(Ng previous year if any)

Subsidiarys div Declared share


Retained Earnings Year 2

(xx)
xx

Conso Sales
Parents sales
Subs sales

xx
xx

Less: Intercompany sales of inventory


(ung mismong purchase price)
CONSO sales

Conso Cost of Good sold


Parents COGS
Subs COGS
xx
Less: Intercompany sales of inventory
(ung mismong purchase price)
Less: Realized Gross profit on Beg invty
Add: unrealized ending invty Gross profit
CONSO COGS

Conso Depreciation
Parents Depreciation
Subs Depreciation
Less: realized Gain
CONSO depreciation

(xx)
.
xx

xx
(xx)
xx
xx
xx

xx
xx
(xx)
xx

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