On January 1, 20X8, Peta Company acquired 85 percent of Star Company's common stock for $100,000 cash. The fair value of the noncontrolling interest was determined to be 15 percent of the book value of Star at that date. What portion of the retained earnings reported in the consolidated balance sheet prepared immediately after the business combination is assigned to the noncontrolling interest

Answers

Answer 1
Answer:

Answer:

15 percent

Explanation:

The maximum total interest in any company is 100%. Since 85% of the common stock of Star Company was acquired by Peta Company, Peta Company is automatically the parent company to Star Company no matter the amount of cash its paid for the acquisition while the remaining 15% will automatically be classified as non-controlling interest.  

Therefore, noncontrolling interest can be calculated as follows:

Noncontrolling interest = Total interest - Peta company's interest

                                        = 100% - 85% = 15%

Therefore, 15 percent is the portion of the retained earnings reported in the consolidated balance sheet prepared immediately after the business combination that is assigned to the noncontrolling interest. The amount paid for the percentage interest acquisition does matter when profit is been shared between the parent company and the non-controlling interest.

Note:

A parent company is a company that has more than 50 percent of outstanding shares and therefore it is in charge of all decision making of the company. The company it acquired its more than 50 percent outstanding shares now becomes its subsidiary.

Non-controlling interest refers to the ownership of  less than 50 percent of outstanding shares in a company and therefore not in charge of all decision making of the company. It is also referred as the minority interest.


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Marlow Company purchased a point of sale system on January 1 for $5,600. This system has a useful life of 4 years and a salvage value of $500. What would be the depreciation expense for the second year of its useful life using the double-declining-balance method?a. $1,275.b. $1,336.c. $2,550.d. $2,800.e. $1,400.

Answers

Answer:

Annual depreciation= $1,275

Explanation:

Giving the following information:

Purchase price= $5,600

Useful life= 4 years

Salvage value= $500

To calculate the annual depreciation, we need to use the following formula each year:

Annual depreciation= 2*[(book value)/estimated life (years)]

Year 1:

Annual depreciation= 2*[(5,600 - 500) / 4]

Annual depreciation= $2,550

Year 2:

Annual depreciation= 2*[(5,100 - 2,550) / 4]

Annual depreciation= $1,275

Final answer:

The second year's depreciation expense using the double-declining balance method for the point of sale system purchased by Marlow Company would be $1,400.

Explanation:

The double declining balance method is a type of accelerated depreciation accounting method. In the first year, Marlow Company will depreciate the asset at a rate of 2/4 (50%) of the purchase price (i.e., $5,600), which totals $2,800. However, the asset has a salvage value of $500, which must be considered.

In the second year, the depreciation expense will be determined using the remaining book value of the asset after the first year of depreciation (i.e., $5,600 - $2,800 = $2,800) and again applying the rate of 50%. The second year's depreciation will therefore be 50% * $2,800 = $1,400.

So the correct option is e. $1,400.

Learn more about Double Declining Balance Method here:

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Consider how McKnight Valley River Park Lodge could use capital budgeting to decide whether the $ 11 comma 500 comma 000 River Park Lodge expansion would be a good investment. Assume McKnight ​Valley's managers developed the following estimates concerning the​ expansion: LOADING...​(Click the icon to view the​ estimates.) Assume that McKnight Valley uses the​ straight-line depreciation method and expects the lodge expansion to have a residual value of $ 950 comma 000 at the end of its ten​-year life. The average annual net cash inflow from the expansion is expected to be $ 2 comma 779 comma 548. Compute the payback for the expansion project. Round to one decimal place.

Answers

Answer:

4.1 years

Explanation:

The payback period is the time it takes the project to recover the initial investment required to carry it out.

We are not given any information about the actual yearly revenues and costs, but you give the average net cash flow per year, so we can use that amount to calculate the payback period:

the payback period = total investment / net cash flow = $11,500,000 / $2,779,548 = 4.137 ≈ 4.1 years

Concert Production is planning an appearance of the top band Iggy Wiggy. They plan to buy custom desgined T-shirts to sell at the stadium where the concert will take place. The T-shirt will sell for $25 and the cost per shirt is $8. Previous experience at the Concert Productions suggests that after the concert is over, T-shirts can still be sold, but the selling price will only be $5 per shirt. Based on analysis of previous similar concerts, the company estimates sales of the T-shirt will be 6,000 units. However, the analysis also shows that the standard deviation in similar situations is 800 units.How many Iggy Wiggy T-shirts should the company order?

Answers

Answer:

Iggy Wiggy T-shirts should order 6,829 units of T-shirt

Explanation:

Cost per T-shirt = $8.00

Selling Price per T-shirt = $25

Marginal Profit = 25 - 8 = $17

Marginal Loss when t-shirt is sold for $5 = $8 - $5 = $3

Mean = 6000 units

Standard deviation = 800 units

Using the News Vendor Model

Q = MP / MP + ML

Q = 17 / (17+3)

Q = 17 / 20

Q = 0.85

Using NORMINV in Ms excel

= NORMINV (probability, mean, standard deviation)

= NORMINV(0.85,6000,800)

= 6829.14 units

Thus, Iggy Wiggy T-shirts should order 6829 units of T-shirt.

A company has the following items on its year-end trial balance:Net sales $500‚000Common stock 100,000Insurance expense 75,000Wages 50,000Cost of goods sold 100,000Cash 40,000Accounts payable 25,000Interest payable 25,000What is the company's gross profit?A. $230‚000B. $500,000C. $400,000D. $275‚000

Answers

Answer:

C. $400,000

Explanation:

The computation of the gross profit is shown below:

Gross profit = Net Sales - costs of goods sold

                   = $500,000 - $100,000

                   = $400,000

For determining the gross profit, we deduct the costs of goods sold from the net sales, so that the true value can come. It is shown in the income statement  

All other information which is given is not relevant. Hence, ignored it                    

Wren Pork Company uses the relative market value method/Value basis method of allocating joint costs in its production of pork products. Relevant information for the current period follows:Product Pounds Price/lb.
Loin chops 3,080 $5.40
Ground 10,200 2.20
Ribs 4,120 5.05
Bacon 6,160 3.70
The total joint cost for the current period was $45,400. How much of this cost should Wren Pork allocate to Loin chops?
A. $0.
B. $6,443.
C. $9,134.
D. $11,350.
E. $45,400.

Answers

Answer:

C. $9,134

Explanation:

Product              Pounds     Price/Ib      Total Value

Loin chops          3,080        $5.40           $16,632

Ground                10,200       $2.20           $22,440

Ribs                      4,120         $5.05           $20,806

Bacon                   6,160         $3.70           $22,792

                                                                    $82,670  

The Total Joint cost = $45,400

Hence Joint cost to Lopin chops = $45,400 * $16,632 / $82,670

Joint cost to Lopin chops = $9,134

HipHop Music Company assigns workers to departments based on similar skills. Currently, the company has a marketing department, a production department, a finance department, and a human resources department. This suggests that Hip Hop departmentalized by: __.

Answers

Answer:

Function

Explanation:

Functional departmentalisation is when staff who perform similar functions are put in the same department.

Examples of functional departmentalisation includes-  marketing department, production department, finance department, human resources department.

Advantages of functional departmentalisation include:

1. It makes coordination of activities easier

2. It enhances supervision of staff

3. It enhances specialisation.

Functional departmentalisation can lead to overspecialisation and the inability of managers to perform in other departments other than their primary departments.

Other types of departmentalisation are :

1. Customer departmentalisation

2. Geographic departmentalisation

3. Process departmentalisation

4. Product departmentalisation

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