# 會計題目有關BONUS METHOD

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?

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• 敏君
Lv 4
7 years ago

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