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1 Temmuz 2008'de Rose Company, Daisy Company'nin tedavldeki 16.000 hissesi ile 35 $'lk rayi deeri (10 $ nominal deer) hissesinin 18.000'ini takas etti. Rose, 20.000$'lk

1 Temmuz 2008'de Rose Company, Daisy Company'nin tedavldeki 16.000 hissesi ile 35 $'lk rayi deeri (10 $ nominal deer) hissesinin 18.000'ini takas etti. Rose, 20.000$'lk dorudan satn alma maliyetlerini ve 50.000$'lk hisse senedi karma maliyetlerini dedi. ki irket 1 Temmuz 2008'de aadaki bilanolara sahipti:

Rose Co. Defter Deeri

Daisy Co. Defter Deeri

Pein

150.000 $

70.000 $

Envanter

120.000

60.000

Kara

100.000

40.000

Binalar (net)

300.000

120.000

Ekipman (a)

330.000

110.000

TOPLAM

1.000.000

400.000

Cari Ykmllkler

180.000

60.000

Adi Hisse Senedi - nominal deeri 10 ABD dolar

400.000

Adi Hisse Senedi - nominal deeri 10 ABD dolar

200.000

Datlmam krlar

420.000

140.000

TOPLAM

1.000.000

400.000

Aadakiler, Daisy'nin varlklar iin geree uygun deerlerdir: Envanter 65.000 ABD Dolar, Arazi 100.000 ABD Dolar, Bina 150.000 ABD Dolar ve Ekipman 75.000 ABD Dolar.

  1. a) Daisy Company'deki yatrm ve satn almann gerektirdii her trl girii kaydedin.

  2. b) 1 Temmuz 2008 tarihi iin konsolide bilano hazrlayn.

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