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Chap003 Baker

December 24, 2017 | Author: Oksana McCord | Category: Goodwill (Accounting), Book Value, Retained Earnings, Consolidation (Business), Balance Sheet
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Baker . Advanced Accounting. Solutions for Chapter 3...

Description

c       c     p

p p pp p p p   p

p    p  p p p p  pp  p p ppp ppp   pp   pp  p   p ppp

 ppp  p   p p  pp   p p pp  p p   p p p   p  p p   p p p p  p  p   p  p p   p

p p ppp p   p  p p p  p  p  p  p  p   p p  p  p    ppp p  p   p pp

pp  p  pp  p p  p  p  p p p p  p p  p p    p p p   p 

p  p p    p p  p   p p  p   p p   p  p  p  p p  p  p p p  p  p   p  p p p   p p   pp  ppp  p p  p pp  ppp  p  p  p  p  p p  p  p p  p    p p   p  p p ppp  p

p   p p  pp p  p p p  p      p    p  p  p p    p p p p   p p p   p  p   p  p    p p   p  !p  p  p p p    p pp  p

p p p  p p  p p  p ppp  p  p ppp  p pp p p  p p p p p p   p  p  p  p p  p  p    p p p      p    p p pppp  p

ppp  pp  p   p p p p p p p "  p   p   p p 

p p   p p p p   p 

p  p p p  p p  p   p pp#  ppp ppp  p

p p$%p p p ppp  p  pp   pp p ppp   p  pp  p p ppp&  ppp  p

pp  p pppp p  p pp   p ' p  ppp  p p  pp p pppp% pp   p p    p p p   p p p  p  p p   p  p   p   pp p  p

pp( ' p  ppp  p   p p  p  p p   p  p  p  ppp   p   p p   p pp  p p   pp  p p) pp p p  ppp  p   ppp   p pppppp  p p   p

p  p p ppppp p pp&  p p  p p p   p  ppp

 

c       c     p

ppp p  p 

p  p p #  p p p  p  p p   p 

p p   p ppp pp pp#  ppp pp  ppp

p  p    p p  p " p p   p  p     p   p  p p   p p  pp   p   p  p*  p p   p  p p  p p  p    p pp 

p ppp p   p p# p ppp   p p ppp p   p    p  p    p p p   p p   p  p    p   p    p&   p   pp pp p  ppp#  ppp p p p p   p 

p p $   p   p   p % p p    p   p  pp  p  pp   pp  p   p p p  p#  p   pp p p p   p pp   pp  p pp p ppp  p p ppp&   pp p  p p   pp  p p pp  p

p   p   p$ p  ppp  pp pp pp  p p  pp  p p   p  p +,p   p   p  p  ' p p   p  p p p   pp&   p   p

pp  p pp  pp  pp   p p p  p  p    p  p    p  p p   p   p  p p   p  p p  pp  p  p pp pp p p    p  pp p   p   p p pp  p p ppp p   p p    p   p p  p #  p   p p  p  p p p p p  p  p  p p p 

p   p  p p    p  p  p  p  p  p  p p   p p  p  p   p    p  p$ p  p    p   p pp p pp p   p  p   p   p p p  p   p   p  p  pp #  p - p  .p p p *  p  p p pp p  p  p    p p  p  p  p  p p *  p   p pp   pp pp p p ppp  p p p  p   p   p  p p    p p  p p 

p p   p p p   p p p p    p   p /p p 

p p  p p  p  ppp p pp   p  p p ppp  p p  p   pp p  p p   p  p p pp    p  p p  ppp  p  p p p pp*  p   p p  p  p  p  p p  p   p  p 

 p p  p  p p  p  p  pppp p p  p p p  pp  p pp p p  p   p   p  p *  p   p &    p   p  p p p    p p p p p p  p  p   p p  p  p  p p *  p   p p pp pp pp  pp   ppp p p   p pp

p p p   p   p p p   p   p   p 0   p p   p   p  p  pp#  ppp  1p p p p pp#  ppp  1p p   p  p

 

c       c     p

pp/  p   p p pp  p   p p p p  pp p p  p    p  p p  p

p&

pp p   p   p&

p2p p&

pp p3,p  p  pp&

p4p pp

p p5,p  p pp  pp&

p2p p pp/pp p pp

pp  p   p p  p

p p  p p#  ppp p pp&    p  p p  p p pp 

p p  p    p p p p   p  p    p  p p   p 

p / p  p p   p p p    p   p p p 

6p  p  p p  p p   p p p  p  p  p p p    p p p 

p  p  ppp pp#  p  p  pp p  pp   pp p  p#  p  !p pp pp pp  pp p p #  p   p p pp" p     p  p  p   p  p   p  p p  p   p p p p   p p  p p p   pp p   pp p  p  p p pppp  p  ppp    pp p  p  p p    p  p pp  6p*  p  p p pp p  p p p  p pp ppp  p

p    p p pp p  pp  p

p   p p  p  pp  p  6p*  p  p  p p p pp  p p

p  p  p  p  p   p  p   p 

p p  p p  p    pp p  p  p p      p    p  p   p  p p   p  p p

     p    p  p p   p   p p  p  p  p  p p p   p p pp ppp p  p  pp  ppp p ppp  p  p  p p p p p7p pp  p pp p

pp pp p  p p  p    p p  p  p p  p p p  p  p p # pp p p p pp p p  p p  p p pp p      p   p  p    p   p   p p  p  p p p ppp  p ppp p p   p pp  p

p p pp p   p p  p    p   p  p  p    p  p  p p   p   p / p   p  p  p p  p  pp   p 

p  p   p  p    p    p  p  p  p   p & p    p  p  p   p  p p   p p  p  p   p  p  p  p p p   '  p   p $ p   p  p    p p    p   p  p  p  p p    p  p p p    p  p  p   p  p p p   p   p  pp p p   p p   p p   p p

 

c       c     p

p"  pp   p pp  p

p  p pp   p p p p p  p  p  p  p  p p p p   p  p p    p  p  ppp  pp8,p  p pp  p p  p p8,p  p p p p  p  p  p p p   p  p p   p   p p "  p  p pp p ppp  pp p p ppp p  p p  p pp  p p p p"  p p   p  p  p p   p  p p   p  p  pp p p p p p   p  p   p p p    p   p p   p p     p p      p   ppp p*  p  p pp  p   pp pp p  ppp  p p  p pp  p p p 9,,p   p p  p  p  p p p p p *  p  p   p p  p   pp  ppp    p p      p   pp# p  p  p  p    p  p   p  p p   p   p p p ) pp   p  p  ppp    p  p p  p pp  p  p   pp p p p  p pp ppp  pp  p p p  p p p

 

c       c     p

  pp p p pp !"#$%$& 'p (p $%)p**+$p,%)#+*p p p   p  p  p   p p  p p  p  p p   p 

p   pp  p pp pppp  p p p pp  p p p    p  p p p   p   p  p  p  p p   

p  p  p   p  p p  p p  p p   p  p   p p p  p/ p p   p p pp  p pp    p  p  p p  p p p  p p  p  p  p     p  p p p p pppp pp# p pp  p p   p  p p    p  p p / p  p   p p  p  p p p p p   p  p *  p  p p   p  p p p  p  p   p  p  pp p pp p  p pp  p   p p p pp pp p p p p p pp-- #'$&'.p'$&$/p0 p1%"$+12p p p -9.pp p     p  p    p  p p  p p p  p p   p   p p pppp p   p p p ppp p p p  p p   p  p   p  p  p  p    p p   p   p p p

  p p p ppp ppp  p  p$ p  p   p  p p   p p p p  p pp  p  p pp   p p p  p  p  p p p  p p p    p p p    p  p p  p  p  p  p  p   p  p p p p   p p  p   ppp ppp pp  p  p p pp p p p p    p  p p  p  p  p  p  p   p  p  p / p p  p  p  p   p   p  p p  p  p 

p  p p pp p  '  p   p p p  p  p p p p   pp ' p p ' ' p   p pp  ppp '  p  p ' ' p   p p pp  p p p p   p p  p p   p  p   p    p p p  p   p p p  p p p  pp  p  p p   p p p  p   p  p p p  p p   p   p  p  p p  p  p p  p  ppp   p   p  p p   p p  pp p  p  p   p  p p  p  p    p -.p p   p    p   p  p    p  p -.p p  p p p    6p   6p  p    6p   p / p  p p  p p  p  p  p  p  p p  p p   p  p p   p   p  p p  p p  p p   p p p    p  pp   p  p

 

c       c     p

pp-  .p p -:.pp p p pp p  p  pp p pp  ppp  p#p   p p p p  p p   p  p p   p  p  p  p ;  p p p p  ppp  p  p p  p    p -9.p p    p p   p  p  p p p   p  p -:.p p p p   p    p  p p   p p p   p  p  p  p  p    p  p p p   pp   p p p   pp p p   pp p- p   p p .pp   p - p   p    p   p   p  p p  .p  p  pp p  p p  ppp  p  p p p  p  p p   p  p   p p  p   p p   p  p p  p  p p   p p p   p  p  p p  p  p p   p  p  p  p p   p   p  p p p    p p p  p  p   p p p p

-9.pp" p  p  p  p  p p  p p    p    p  p   p  p   p   p p p p  p  p p   p  p

p -:.pp  p  p  p  p  p p  p    p  p p p  p   p  p  p  p pp  p pp pp  p p$ p  p    p   p p pp  p p  pp p p  p & p   p  p p ppp  p  p p -7.pp4p  p    p  p   p    p  p p p  p  p   p p    p  p p p  p p  p  p  p p  p   pp  pp  p p  p p   p   p p p -p p p p  p  pp-@p p p p  p  pp-@p p p p  p  ppD@p p p p  p  p-@#&*&$& 'p (p%< 3&$/p4'+3*9&"p p ppp  p>pp@8A,,,,pMp@+:,,,,pNp@95,,,,p p pp0 >pp@7,,,,pMp@:,,,,,p'p@95,,,,p p pp     p  >pp@+,,,,pMp@:,,,,,p p:+p p p p p p p

 

p p @89,,,,p p pppp&    p/  >p pppppppp& pp pppppppp? p  p pppp  p&    p/  p pppp     p/  p  p  1p*  p  p( p p  1p*  p

p p p p p p p p p p p @ppp+8,,,,p pp:9+,,,,p @:59,,,,p ppppp:,,,,,p p p

p p p pp '* )&1%$+1p '- !+p$%$+!+'$p %$%p p pp >p-@7,,,,,pNp@:,,,,,p'p@+,,,,.p p p pp/  p p p(& p% >p p p pp&ppp >p-@:,,,,,pNp@97,,,,p'p@7+,,,.p p p pp=  p  >p-@
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