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Nous avons reçu un certain nombre de suggestions d'amélioration pour le simulateur Equity Curve. Comme certaines des personnes intéressées ne nous ont pas laissé d'adresse e-mail, nous suivons la mise en œuvre des réactions sur le forum
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3871. Exercise 6 – 2: The statement of financial position of Kaisha, Inc. as of December 31, 2024, is as follows: Kaisha, Inc. Statement of Financial Position As of December 31, 2024 Assets Goodwill (Note 1) P120,000 Buildings 1,640,000 Inventory 312,100 Land 950,000 Accounts receivable 170,000 Treasury shares (50,000 shares) 87,000 Cash on hand 175,900 Assets allocated to trustee for plant expansion: Cash in bank 70,000 Treasury notes, at cost (which approximates the fair value) 138,000 Total Assets P3,663,000 Equities Notes Payable (Note 2) P600,000 Ordinary share capital, P10 par value, 100,000 shares, authorized and issued 1,150,000 Retained earnings 858,000 Non-controlling interest 570,000 Income taxes payable 75,000 Accumulated depreciation – building 410,000 Total Equities P3,663,000 Note 1: Goodwill in the amount of P120,000 was recognized because the company believed that book value was not an actual representation of the fair value of the company. The gain of P120,000 was credited to Retained earnings. Note 2: Notes payable are non-current except for the current installment due of P100,000.
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