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1、Consolidated incomestatementsPrinciplesConsolidatesubsidiariesonlinebylinebasisEquityaccountforassociatesinonelineEliminateinter-companytransactionsInter-companysalesProvisionforunrealisedprofitoninventoryInter-companydividendsandinterestOther–managementfeeandnon-currentassetLectureexa
2、mpleSales140,000WorkingCostofsales(42,000)WorkingGrossprofit98,000Investincome-divrec1,200workingAdministration(23,500)H+S–intercoDistribution(13,300)H+SwithintercodepnadjInterestrec3,000H+S-intercoInterestpayable(500)H+S-intercoSundryincome–mgtfeerec5,000FromAShareinA5,400WorkingGoodw
3、illimpairment(240)OnlyforcurrentyearProfitbeforetax75,060Tax(25,000)H+SProfitaftertax50,060Inter-groupnoncurrentassetsAsellstoHlossondisposal=2,000–4,000=(2,000)–adjustedinA’saccountsDepnadjBeforesale=0.1*5,000=500Aftersale=0.1*2,000=200Needextradepreciationof300inH’saccountsInter-grou
4、pnoncurrentassetsHsellstoSProfitondisposal=50,000–20,000=30,000–adjustedinH’saccountsDepnadjBeforesale=0.1*40,000=4,000Aftersale=0.1*50,000=5,000Toomuchdepreciationof1,000inS’saccountsSalesandcostofsalesSales=H+S-inter-groupsales-ncaprofitondisposalinHandS=130,000+45,000–5,000-30,000=1
5、40,000Costofsales=H+S-inter-groupsales+purpbetweenHandS30,000+15,000-5,000+2,000ExpensesH+S-inter-groupadjustmentAdministrationwithmgtfeenotrecordedH+SDistributionwithmanagementfeenotrecordedH+S–depnadjustmentinHorS12,000+2,000+300-1,000=13,300Noteifmanagementfeeisincluded,thenneedtode
6、ductthisfromexpensesi.e.H+S-managementfeeDividendsrecandpayableOnlynongroupEliminatedividendfromStoleavenon-groupdividendsA’sdividendwillnotberecordedinconsolidatedgroupaccountsS’sdividendpayabletoH=80%*1,000=800Nongroupdividend=H+S–divfroms=2,000-800=1200InterestreceivableandpayableNo
7、rmalprinciplesapplyHandScancel,HandAdonotcancelInterestrec=H+S-intrecfromS=3,500+0–500=3,000Interestpay=H+S-intercoStoH=0+1,000-500=500Workings–mgtfeeSundryincome=ManagementfeerecfromHandA=£10,000+£5,000=£15,000mgtfeerecfromSof£10,000cancelswithmgtfeepayablebySSandAhavenotrecordedthi
