偉傑 asked in 教育與參考考試 · 7 years ago

會計題目有關BONUS METHOD

可以的話可以順便講解一下BONUS METHOD的方法嗎?

At April 30, partners’ capital balances in ELM Company are: E $24,000, L $22,000, and M $49,000.

The income-sharing ratios are 3:2:5, respectively. On May 1, the ELMO Company is formed by

admitting O to the firm as a partner. Assume using the bonus method.

Required:(18%)

1. Journalize the admission of O under each of the flowing independent assumption.

(1) O purchases 50% of M’s ownership interest by paying M $10,000 in cash.

(2) O purchases 50% of L’s ownership interest by paying L $18,000 in cash.

(3) O invests $35,000 cash in the partnership for a 40% ownership interest.

(4) O invests $30,000 in the partnership for a 15% ownership interest.

2. M’s capital balance is $58,000 after admitting O to the partnership by investment. If M’s

ownership interest is 40% of total partnership capital, what were (1) O’s cash investment and (2)

the total bonus to the old partners?

1 Answer

Rating
  • 敏君
    Lv 4
    7 years ago
    Favorite Answer

    At April 30, partners’ capital balances in ELM Company are: E $24,000, L $22,000, and M $49,000.

    The income-sharing ratios are 3:2:5, respectively. On May 1, the ELMO Company is formed by

    admitting O to the firm as a partner. Assume using the bonus method.

    Required:(18%)

    1. Journalize the admission of O under each of the flowing independent assumption.

    (1) O purchases 50% of M’s ownership interest by paying M $ 10,000 in cash.

    借:M合夥人權益 24,500(49,000*50%) 貸:0合夥人權益 24,500(2) O purchases 50% of L’s ownership interest by paying L $ 18,000 in cash.

    借:M合夥人權益 11,000(22,000*50%) 貸:0合夥人權益 11,000(3) O invests $35,000 cash in the partnership for a 40% ownership interest.

    0合夥人權益=(22,000+24,000+49,000)*40%=38,000借:E合夥人資本 9,600(24,000*40%)借:L合夥人資本 8,800(22,000*40%)借:M合夥人資本19,600(49,000*40%) 貸:0合夥人資本權益 38,000(4) O invests $ 30,000 in the partnership for a 15% ownership interest.

    0合夥人權益=(22,000+24,000+49,000)*15%=14,250借:E合夥人資本 3,600(24,000*15%)借:L合夥人資本 3,300(22,000*15%)借:M合夥人資本7,350(49,000*15%) 貸:0合夥人資本 14,2502. M’s capital balance is $58,000 after admitting O to the partnership by investment. If M’s ownership interest is 40% of total partnership capital, what were(1) O’s cash investment 合夥資本總額=58,000/40%=145,000O投入現金=145,000-24,000-22,000-49,000=50,000(2)the total bonus to the old partners?M所認列的資本=58,000-49,000=9,000分給舊合夥人紅利=(9,000/5)*(2+3+5)=18,000認列0合夥人資本=50,000-18,000=32,000認列L合夥人資本=18,000*(3/10)=5,400認列E合夥人資本=18,000*(2/10)=3,600借:現金 50,000 貸:0合夥人資本 32,000 貸:M合夥人資本 9,000

    貸:L合夥人資本 5,400 貸:E合夥人資本 3,600

    2013-05-13 18:40:16 補充:

    不好意思,借方L合夥人權益才對,不是M

    (2) O purchases 50% of L’s ownership interest by paying L $ 18,000 in cash.

    借:L合夥人權益 11,000(22,000*50%)

    貸:0合夥人權益 11,000

    2013-05-13 21:44:00 補充:

    不好意思,會計科目應該用〝合夥人資本〞

    (1) O purchases 50% of M’s ownership interest by paying M $ 10,000 in cash.

    借:M合夥人資本 24,500(49,000*50%)

    貸:0合夥人資本 24,500

    (2) O purchases 50% of L’s ownership interest by paying L $ 18,000 in cash.

    借:M合夥人資本 11,000(22,000*50%)

    貸:0合夥人資本 11,000

    Source(s): 僅供參考
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