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PROBLEM 35-1 AROMA COMPANY

PROFIT LOSS
V 3,400,000.00 PROBLEM 35-3 ARIA COMPANY
W 1,000,000.00
X 2,000,000.00 SALES TO UNAFFILIATED CUSTOMERS 40,000,000.00
Y 400,000.00 INTERSEGMENT SALES 10,000,000.00
Z 200,000.00 INTEREST EARNED ON LOANS 5,000,000.00
TOTAL 4,800,000.00 2,200,000.00 REVENUE 55,000,000.00
REPORTABLE SEGMENT PERCENT 10%
REVENUE 4,800,000.00 REPORATBLE SEGMENT AT LEAST 5,500,000.00
REPORTABLE SEGMENT PERCENT 10%
REPORATBLE SEGMENT AT LEAST 480,000.00

ANSWER: V, W, X
PROBLEM 35-4 GRUM COMPANY

#1 ASSETS OF ALL OPREATING SEGMENTS 40,000,000.00


PROBLEM 35-2 CORREY COMPANY REPORTABLE SEGMENT PERCENT 10%
REVENUE PROFIT ASSETS DISCLOSE MAJOR CUSTOMER 4,000,000.00
A 10,000,000.00 1,750,000.00 20,000,000.00
B 8,000,000.00 1,400,000.00 17,500,000.00 #2 ASSETS OF ALL OPREATING SEGMENTS 40,000,000.00
C 6,000,000.00 1,200,000.00 12,500,000.00 REPORTABLE SEGMENT PERCENT 75%
D 3,000,000.00 550,000.00 7,500,000.00 EXTERNAL REVENUE 30,000,000.00
E 4,250,000.00 675,000.00 7,000,000.00
E 1,500,000.00 225,000.00 3,000,000.00
TOTAL 32,750,000.00 5,800,000.00 67,500,000.00

REVENUE 32,750,000.00
REPORTABLE SEGMENT PERCENT 10%
REPORATBLE SEGMENT AT LEAST 3,275,000.00

ANSWER: FOUR

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