2 Roxanne Grace B- Uluatur COOUNTING Ile 7 A Financial Acounkrg ond porting Peomuri! Pot 3 PROBLEM I: HKzuka Inc ) €1,400 Sow. FV oF 3 year Old animal on Dec 3} PD Cite #120) PI,>L0 FU op 0-5 Year Od Grimal om Dec-3f Ux @) e0. Total Foir Value [Ease] 2) p29 Solunon', 4 op 10 Givi On Jan.| # 1,000 Acquisition Gost oF one ania on July | 10g Camying amount of wxological asset ie ‘excluding, newbooen , Ove. Elo FV on Deer 31 # \,400 Camying omaunt Lto% Goin prem change in Pv (ee 3 oF Solykon: To 2-year old Animals (105-190-5x10) SO 1 2-5ycar old aniveat Illy log239F) & 1 newborn on July 1 (72-702 21) 2 ( 55 = PROBLEM 2: Barodka Compriny ‘) 2,250,000 Solution, chaa nsec ® mh HY Wf sn co Value fo harwech (250,08) ai a es gain prom ological asset 2 250,00 2) Inventory, 400,060 Gain om pgricel tal preduce f0d,00 PROBUM 3: Finely Company f) 3, €00,000 Solukon * Total Cost 3,700,002 Uneealied los in 2016 o Markt valve Dee 31,201 2 200,00, 2) (P-400,000) Solution’ ‘on’. Market Yalve-Dec- 31,20 9 3,200,00 Narleck valu -bew 21,208 WD, 002, unrealieed loo in 2014 ( 300,000) unveolied (0-Dec- 206 _( 100,020). 8) 300,00 Solukion “ Marker value-Dee-31,1 3, 220,000 Orginal acquisition cock 3 ,7100,00 nen wore at (4 400,007) Unrealiead fous in 1018 (10,00) unrealiud foo in 914 rss PROBLEM 4! Borate Company Anko’. ® 100,000 Solution". ete - 4,120,000 - Jamount cAwat to NU RS PM so7ate tant opt 2m & Cost P 4,250,00 Unevolind IS! tn wig Mort valve-Dec- Bia 1% pee FA929,000PROBWUM 5 Alodia lompary Answer, P 5V0,000 Soluvon Fowe value P5,500,000 000, 9 Aequisston tos. heing 5, Unrealid gain-incldid in pnt 0° Inr[ p50 PRODUEM UO: Wey Ganpaen| Gl & GOU,000 Solon * Oriqiral shores (29,000430,00) 5,000 Share diyidend (20/«50,003) {0,000 Total chores (0,000 Diiderd invome(Uo,00x10) = TF 400,000. Q2- & 1,159,000 Solwion’ Janel Dee} ee ee 20,000 30,000 oor Did 4x0 0. Total Shores 29,00, 34,002. Aro wer 0 Sale. Pre (30,00 * 26) P3190,000 Gost up Shares Sold From dune | (20,000 Shared) 2,000,020 From peu { (6,02 share!) (,000/64,020% 3, ucd,008) 400,02 _2, 400,000 200,97 PROBUM 6. Rucavae Compary 21 -1,400,000 Sohon’. Aqwicidion Ott 0,40; Nak ace acquis Gozx(,26900) 5.0000) Free 6 of (se #1, 400,000 excess Atvivlab le 40 equipment (407. x 200,00) so0,0%~ Peart alrouiools h building . 400,00 C407 x 1,600,099) 1,400, 82. F 1,150,000 Solin). Shote in ner income(qox% 5,0} P2.c00,070 Armor Shion oF O4G4 | tquignent (600, 000/4) Building, (b00,000/2) Tquestimunt Vincome, (200,000) 50/900) Eis 63.7, 150,000 Solon Aaron cash P 6,400,000 Wnvestmant inate 1,150,000 Coth dividend Ceenives(407*2551900) (\,cep,005) Conmpng Omar OF asso jn GHOUGK, P5090 Goin on Solw 1, \50,w> oe ea (E22) PROBUM J: Gok Comer re Ol. F UA2,000 4 a paren | Oat. sale Pw 3, 760,000 Abet inuane or 201% 2,00 Cost 1p Shares sad Unmectiad puremog cole op qigmet_ ° 107-00 (0,@mo/0,o0x5 oem) _ 262000 _ md On lon BIG (iahab sop) (200.0) Gein on Sate @_250 00) Foe eam canere wih : SS! 9 80.1 LOVE ND 7. 30 9 pon cee Adj wer iovore =) ae 42 Mana eovaen sion Solution’, nie timent Income or WK TheonKeal valve o vight(lem-tw/4y) S00 (ov. x 91,790,200) | PA2,0% Invkal folk @ nant eae | case, poi For Tee OR 250,000 (5 0,c20/4~|2008xI00) (nse op rw InenrontProp .eM 9) Lansnetin Q2. one 1,€70 ow Net in See P 2,070,000 Dealt Progst om caulgmment Sud wn (107 + 300,001 2009 Unreatiod Prat fgeyan0.swo900) C19, 008) Realiad Proprt (1/a1/14) 4,000 Unrvalired Propit on extiny, lhverbyy (2,600,099 2,0, 099 ec Adware er invone, Figo =| Comping OMaxnt -Jan \ WIA F F,372,00 Umssttwrent invone - W014 74H 00 Cash Gividend (407-x 1,000,009) (4000) Conmng mato 1309 (ERT) PEOBLEM 10! Piewolo Ine Y) F 4,016 vo Solon” Garnyind, amount - Jan- tle Revove anion oF GiCGOuM por AC Intend invome (4,502,c00%l07) “456,00Q Indust peoiwd (5/8,80% 67) (dodo) DUsc09 Camepng Grawant - Dee: 1, 2018 (Ease | B2- 4, 6F0, 00 Solution: oo Jonah vp HUN PO we Inkrety intone. (446220 * 102) te? BR -F4,562,000 Gh, 6, PROBLEM. I Onknwakion 2)P & 59%, 542 ton Acq ui titton cost “Jan V6 PG,W1b otk ian Pretoiven The Jeb oholwie lnteret ceotved (4x50) 40,0 ees Invorne (7-X¢, 00) 245.952, 54 o Coanging train bu Waele PGI? 0h iw Ae a Saale Intona Fea 210 uf 4,00 ltecat intra 47. 6574757) GP AO__SU Coming amoant-Deura 6 PR BED (wlerene recoinad (Siam,000 x€7) on Coirng ng atmo Pear ava jee) PRoDLEM W, Killa Company 1) PE UGCIBA Gr a “Pindieal (Gan,000%.6750) PF, 404, wo conn anneal ntact prea PY Ce 60 000 ¥ €-) Pwthare pra or PY op Pronk 2,244, woPROBLEM I. Lapin Conyory Amork wahoo ole Date \nicrent feaived — (inteeete inuame — Divoun) amor ration — Conny ng aroun.) Yu looe ane (2191/2018 = SD, 51,0 Ao 4,431,200 \aPthaa 900 002 514.44 7444 4, 410,144 api few — Svd;000 5640510 $4,056 5 oP? ew 81) F206, Soludin + Mv -Deo- 1 AIK (500,002 x100/) BB, 1/0 Coming, Omounk ~ Dee | 7 4671, we 2) P96 MV = ees 21,2014 PD, 290,000 Carey ngy evo - Dee- 4) 014 4,200,494 Commwlatinn Wray GA -Dee- 3), 1014 14,05 Unrwriud gain Der %) role De F600 \nemate ih unredilred gan 1h 79 Teac D PTI S2¢ + Ciba osu P 5,600,005 Goin on Sle oF WMA Tnetryeyat 4,456,479 \Rhe\ Covering Onmunnt - Dee 91,19 19 PT,155, 4 Amorraln'in s Aisvowt Jon ty Jnoe nee a We (59, He ¥Y/yr) Tee 4,955, 4p PRAPUEM P°. Wolquiton a He Wreetoy Weert, Prreeniven ny ee remvedtur) tnwonel7) —— pmorbrarion Bont \hele us ee WWD BTGEY HARE ta ele 30)0P 579 949 74,37 4 Webi lPw aap. & 484, 956 whileu 200,09 ‘pst SFT OGD] nA WE Sjow, O30PRUE Conknuarion y) @ 507,910 FV-Ovu ml, VO ¥ (5, 709,e00105) P'5 250,08 44,142, 06 507,40 Pat- 12hn[14(6,00000%n0) F ,500,0 4,62) 459 Comping Oman Deo 1, I¥ aid Qain 001 For VlY 2-PeTe 54S 3. P 110, 63% Solon eH 2x D- Cams ng arom -y2/a\ Cormauative Grrrabind agin [P61 545 arr Unralind gain pe 106» uncwaiatd Ajahn Fer WA NF O85 Tu 3) P 4907, 111 PRob Lens 14°. Trunks mpc V) P \ieo0,000 Goh Gp Inwsr rent Property 5,000,002 Pesiamal Valve (S003) De pteclaro Arcam Aron 0G! depredatioy ( 4,500,059 5) ZB) & F,00,v00 se. tnvestment (property, FO Ww Gée Jprorn Cronge in FV Fave Fu- t2hyhie P5090? (ol h~ Joy: 201" eS Gain pre chore In FV ih Wr 2) Teme . Prepag tor uc im FR 10,693) 3- —— PROBL IS. Aun Kehohun Congr) 2) P15, 50,0 Lard por Urdoharrinagl whe P50, 0 voront buil iy to be uaued ant ‘Undue on opeehry ate 30,007 Building Oathed by 0 Swine Ath 500,07 Ider, Contre) Fr Rife Ge On Ihwuer} rent Prperddy Cov, DD potal Imult moar Pp TRS, 500,02 2)P M1, cz» 4 % 4,000, 00 Lad leeaed by parent fe 4 ation, we ape ua at Feta por putvire we OF fodtoy, B (SDjO” 1,007 000 500,00 total PPE Prov I! Thy Bamyary ) P52,620 F F50,q a Fagor 82 FJ, wO,o ‘\paz@ * 02,0 x2. =P 20,0 2) FBl0,909 Unkeres experts FOr 2014 2,009,090 0 I27, = [29200 | PRrpUEM 1. Gon Cormeny 1) 902,005 Maciek @a w.-leballs Wo Urelarhgi ng Wik ops (od), | Durrighive alte all opkon- dsivarbive, Gun Payment For call gpinds Unrwtiud gaia OO aioe (5%) 000) PAF;00-Problan 7 Contiwahion 2) P7500 hI Marat pee CTT he ie wid pay Le) Dorin vad Gtr i Catt ops -07 | ft CaN ophew - I2lail (Gm}000 Inoryate (0 unrcatinud gain 19 260,099 ee 3) F 9,090 ,r00 Mareth Pile - duly | 2-014 (90,000 ¥ I15) PF, 790,02 Camminlaine uneaud qaih (45 0 ,pdo%4-2h0 00) L200, ov) Coo op Purcvrate ~(uly 1/014 GDS5V 600 Fe 38