list of accountsAccumulated Other Comprehensive IncomeAllowan.pdf

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list of accounts: Accumulated Other Comprehensive Income Allowance for Investment Impairment Bond Investment at Amortized Cost Cash Commission Expense Dividends Receivable Dividend Revenue FV-NI Investments FV-OC|Investments Gain on Disposal of Investments - FV-NI Gain on Disposal of Investments - FV-OCI Gain on Sale of Investments GST Receivable Interest Expense Interest Income Interest Payable Interest Receivable Investment in Associate Investment Income or Loss Loss on Discontinued Operations Loss on Disposal of Investments FV-NI Loss on Disposal of Investments FV-OCI Loss on Impairment Loss on Sale of Investments No Entry Note Investment at Amortized Cost Other Investments Recovery of Loss from Impairment Retained Earnings Unrealized Gain or Loss Unrealized Gain or Loss - OCI On January 3, 2023, Grouper Limited purchased 3,700 (37\%) of the common shares of Sonja Corp. for $548,950. The following information is provided about the identifiable assets and liabilities of Sonja at the date of acquisition: During 2023, Sonja reported the following information on its statement of comprehensive income: Assume that the 37% interest is enough to make Sonja an associate of Grouper, and that Grouper is required to apply IFRS for its financial reporting. The fair value of Sonja's shares at December 31,2023 , is $150 per share. (a) Prepare the journal entry to record Grouper's purchase of the Sonja shares on January 3, 2023. (Hint: Any unexplained payment represents unrecognized goodwill of Sonja.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.) Prepare all necessary journal entries associated with Grouper's investment in Sonja for 2023. Depreciable assets are depreciated on a straight-line basis. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.).

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reported the following information on its statement of comprehensive income: Assume that the
37% interest is enough to make Sonja an associate of Grouper, and that Grouper is required to
apply IFRS for its financial reporting. The fair value of Sonja's shares at December 31,2023 , is
$150 per share. (a) Prepare the journal entry to record Grouper's purchase of the Sonja shares on
January 3, 2023. (Hint: Any unexplained payment represents unrecognized goodwill of Sonja.)
(Credit account titles are automatically indented when the amount is entered. Do not indent
manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the
amounts. List debit entry before credit entry.)
Prepare all necessary journal entries associated with Grouper's investment in Sonja for 2023.
Depreciable assets are depreciated on a straight-line basis. (Credit account titles are
automatically indented when the amount is entered. Do not indent manually. If no entry is
required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit
entries before credit entries.)

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Statement of Cash Flows Chapter 13 McGraw-Hill/Irwin © 2009 The McGraw-Hill Companies, Inc. Chapter 13: Statement of Cash Flows * 13-* Understanding the Business Positive cash flows permit a company to . . . Expand its operations. Replace needed assets. Take advantage of market opportunities. Pay dividends to owners. Wall Street analysts consider cash flow an important indicator of a company’s financial health. * The cash flow statement focuses attention on a firm’s ability to generate cash internally, its management of current assets and current liabilities, and the details of its investments and its external financing. Positive cash flows permit a company to take advantage of market opportunities, pay dividends to owners, expand its operations, and replace needed assets. Wall Street analysts consider cash flow an important indicator of a company’s financial health. 13-* CashShort-term, highly liquid investments.Readily convertible into cash.So near maturity that market value is unaffected by interest rate changes (i.e., less than 3 months to maturity). Classifications of the Statement of Cash Flows Currency Cash Equivalents * Cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near maturity that there is little risk of change in their values if interest rates change. 13-* Classifications of the Statement of Cash Flows Operating Activities Investing Activities Financing Activities Cash inflows and outflows directly related to earnings from normal operations. Cash inflows and outflows related to the acquisition or sale of productive facilities and investments in the securities of other companies. Cash inflows and outflows related to external sources of financing (owners and creditors) for the enterprise. * Part I The statement of cash flows reports cash inflows and outflows in three broad categories: operating activities, investing activities, and financing activities. Part II The operating activities section reports the cash effects of the elements of net income. Part III The investing activities section reports the cash effects of the acquisition and disposition of assets (other than inventory and cash equivalents). Part IV The financing activities section reports the cash effects of the sale or repurchase of shares, the issuance or repayment of debt securities, and the payment of cash dividends. We will discuss each of these sections in more detail in the next few slides. 13-* CASH INFLOWS Business CASH OUTFLOWS Investing Activities Operating Activities Financing Activities Sale of operational assets Sale of investments Collections of loans Cash received from revenues Issuance of stock Issuance of bonds and notes Purchase of operational assets Purchase of investments Loans to others Cash paid for expenses Payment of dividends Repurchase of stock Repayment of debt * Many decisions benefit from information about the company’s unde.

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