Goodwill $ 4‚500‚000 Allocation of goodwill between controlling and noncontrolling interest: Total goodwill $ 4‚500‚000 Pennant’s goodwill: $10‚000‚000 – 80%(7‚500‚000) 4‚000‚000 Goodwill to noncontrolling interest $ 500‚000 b. Consolidated Financial Statement Working Paper (E) Stockholders’ equity – Saylor 6‚000‚000 Investment in Saylor (80%) 4‚800‚000 Noncontrolling interest in Saylor (20%) 1‚200‚000 (R) Land 500‚000 IPR&D 1‚000‚000 Goodwill 4‚500‚000 Investment
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Contents Executive Summary Pay for performance remains an important driver for any organization which is ambitious and competitive. For this report the proxy statements of Comcast(2012)‚ Verizon(2012) and At&T(2013) were studied and salient similarities and differences were observed. I observed that the proxy statements of the telecom/technology companies have stressed on creating shareholder value. In achieving this all the three have emphasized on high proportion of performance based pay
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Manufacturing has three operating entities…Georgia‚ Michigan and California…plus a joint venture in the People’s Republic of China. Basically‚ the operating entities each have their own Finance & Accounting Systems and they provide input that is consolidated at Corporate…San Jose. The basic components of each system are as follows: * General Ledger * Accounts Payable * Accounts Receivable * Order Entry * Procurement * Sales and Purchasing History * Invoicing and Shipping
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savings in terms of costs. Another advantage of using the consolidated system is that it offers greater opportunities for large volumes of shipment using trucks. The consolidated system also makes it possible to practice mixed shipment. The large volumes of shipment would mean that there would be need for fewer shipments‚ each carrying a large quantity. This would improve the economies of scale. There are also some disadvantages of the consolidated system. There are some customers who feel comfortable
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Panasonic Manufacturing Philippines Corporation and Subsidiary Consolidated Financial Statements March 31‚ 2011 and 2010 and Years Ended March 31‚ 2011‚ 2010 and 2009 and Independent Auditors’ Report SyCip Gorres Velayo & Co. COVER SHEET 2 3 0 2 2 SEC Registration Number P A N A S O N I C E S M A N U F A C T U R I N G A N D P H I L I P P I N C O R P O R A T I O N S U B S I D I A R Y (Company’s Full Name) O r t i g a s R i z a l A v e n u e E x t e n s i o n
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Kohl’s Corporation and Dillard’s‚ Inc. — Financial Statement Analysis EXCERPTED WITH PERMISSION FROM CASES IN FINANCIAL REPORTING SEVENTH EDITION ISBN: 978-1-934319-79-6 ELLEN ENGEL D. ERIC HIRST MARY LEA MCANALLY © Copyright 2012 by Cambridge Business Publishers‚ LLC. All rights reserved. No part of this publication may be reproduced in any form for any purpose without the written permission of the publisher. This document is authorized for use by michelle jeffalone‚ from 9/1/2014 to 12/31/2014
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(except) under the authority of the federal law. Article 97‚ all revenues and monies raised or received by the Federal government shall be paid to the Federal Consolidated Fund and all revenues and monies received by the state shall be paid to the State Consolidated Fund. Article 98‚ Indicates that expenditure charge to the Federal Consolidated Fund include grant‚ remuneration of the royalties‚ pensions‚ debt charges‚ money to pay for court judgment. Next Article 99‚ Annual financial statements require
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stored value cards that are Starbucks Card‚ gift certificates. These cards and gift certificates do not have any expiration and not service fee on customer balances. These balances are added to “Deferred revenue” on the balance sheet of starbucks consolidated financial statements. Starbucks uses retail revenue at the point of sale for their retail stores. They also have a sales return allowance to help reduce retail returns on their products at a future date. The revenue from retail stores are reported
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10/13/12 Assignment Print View Score: 45.94 1. out of 50 points (91.88%) aw ard: 10 out of 10.00 points Chapman Company obtains 100 percent of Abernethy Company’s stock on January 1‚ 2011. As of that date‚ Abernethy has the following trial balance: Debit Accounts payable Accounts receivable Additional paid-in capital Buildings (net) (4-year life) Cash and short-term investments Common stock Equipment (net) (5-year life) Inventory Land Long-term liabilities (mature
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operate‚ and maintain the electric distribution system in the cities and municipalities‚ and barangays in the provinces of Batangas‚ Laguna‚ Pampanga‚ and Quezon. On October 20‚ 2008‚ the Energy Regulatory Commission or ERC‚ granted MERALCO a consolidated Certificate of Public Convenience and Necessity for the operation of electric service within its franchise coverage‚ effective until the end of MERALCO’s congressional franchise‚ MERALCO is the largest power distribution utility or DU‚ in the Philippines
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