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1 Ocak 2018'de Grand Corp., Minor Co.'yu 250.000 $ nakit deyerek ve 50.000 $'lk bir bor senedi kararak satn ald. Minor Co.'nun 1 Ocak 2018

  1. 1 Ocak 2018'de Grand Corp., Minor Co.'yu 250.000 $ nakit deyerek ve 50.000 $'lk bir bor senedi kararak satn ald. Minor Co.'nun 1 Ocak 2018 tarihli bilanosu aadaki gibidir:

Kk irket

Bilano

Aktifler Pasifler ve zkaynaklar

Nakit 40.000$ Bor Senetleri 55.000$

Acc. Alacak 80.000 Sermaye 280.000

Envanter 120.000 $ 335.000

Binalar (net) 50.000

Ekipman(net) 30.000

Patent 5.000

Ticari markalar 10.000

335.000 $

Bir deerleme, alacaklarn geree uygun piyasa deerinin 75.000 $ olduunu ve envanterin ve binalarn geree uygun deerinin srasyla 110.000 $ ve 70.000 $ olduunu gsterdi. Deerlendirmeye gre, patentler deersizdi.

Gerekli: Grand Corp tarafndan yaplan satn alma ilemini kaydetmek iin yevmiye kaydn hazrlayn .

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