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1、CHAPTERR 13InvestmmentsASSIGNMMENT CCLASSIIFICATTION TTABLEBriefABStudy OObjecttivesQuestioonsExercissesExercissesProblemmsProblemms1. Disccuss wwhy coorporaa-tions iinvestt in ddebt aandstock ssecuriities.12. Expllain tthe acccountting2, 3, 44111A, 2A1B, 2Bfor debbt invvestmeents.3. Expllain tthe a
2、cccounttingfor stoock innvestmments.5, 6, 77, 8,9, 102, 32, 3, 44, 52A, 3A, 4A,5A2B, 3B, 4B,5B4. Desccribe the uuse offconsoliidatedd finaanciallstatemeents.115. Indiicate how ddebt aandstock iinvesttmentss are12, 13, 14,15, 16, 17,4, 5, 66, 7,86, 7, 881A, 2A, 3A,5A, 6A1B, 2B, 3B,5B, 6Bvalued and rr
3、eportted onnthe finnanciaal staatemennts.186. Disttinguiish beetweenn195, 7, 886, 7, 881A, 2A, 3A,1B, 2B, 3B,short-tterm aand loong-teerminvestmments.5A, 6A5B, 6B*7. Desscribee the conteent off a9, 109, 107A7Bwork shheet ffor a consooli-dated bbalancce sheeet.*8. Expplain the fform aand20, 217A7Bcon
4、tentt of cconsollidateed fi-nanciall stattementts.*Note: All aasteriisked Questtions, Exerrcisess, andd Probblems relatte to materrial ccontaiined iin theeappendiix to the cchapteer.13-1ASSIGNMMENT CCHARACCTERISSTICS TABLEEProblemmDifficuultyTimeNumber1ADescripptionJournallize ddebt iinvesttment tra
5、nssactioons annd shoowLevelModeratteAllotteed (miin.)3040financiial sttatemeent prresenttationn.2AJournallize iinvesttment transsactioons, ppreparre adjjustinngModeratte3040entry, and sshow sstatemment ppresenntatioon.3AJournallize ttransaactionns andd adjuustingg entrry forr stocckModeratte3040inve
6、stmments.4APreparee entrries uunder the ccost aand eqquity methoods, aandSimple2030tabulatte diffferennces.5AJournallize sstock invesstmentt trannsactiions aand shhow sttate-Moderatte4050ment prresenttationn.6A*7APreparee a baalancee sheeet.Preparee conssolidaated wwork ssheet and bbalancce sheeetMo
7、deratteSimple30403040when coost exxceedss bookk valuue.1BJournallize ddebt iinvesttment transsactioons annd shoowModeratte3040financiial sttatemeent prresenttationn.2BJournallize iinvesttment transsactioons, ppreparre adjjustinngModeratte3040entry, and sshow sstatemment ppresenntatioon.3BJournallize
8、 ttransaactionns andd adjuustingg entrry forr stocckModeratte3040investmments.4BPreparee entrries uunder the ccost aand eqquity methoods, aandSimple2030tabulatte diffferennces.5BJournallize sstock invesstmentt trannsactiions aand shhow sttate-Moderatte4050ment prresenttationn.6B*7BPreparee a baalanc
9、ee sheeet.Preparee conssolidaated wwork ssheet and bbalancce sheeet whhenModeratteSimple304030cost exxceedss bookk valuue.13-2BLOOMSS TAXOONOMY TABLEE13-3Correlation Chart between Blooms Taxonomy, Study Objectives and End-of-Chapter Exercises and ProblemsKnowledgeComprehensionApplicationAnalysisSynt
10、hesisEvaluationStudy Objective1. Discuss why corporations invest in Q13-1debt and stock securities.Q13-2Q13-3Q13-4Q13-5Q13-8Q13-9Q13-10Q13-6BE13-2BE13-3E13-2E13-3E13-4 E13-5P13-2AP13-3AP13-4AP13-5AP13-2BP13-3BP13-4BP13-5BE13-1P13-1AP13-2AP13-1BP13-2BBE13-12. Explain the accounting for debtinvestment
11、s.Q13-73. Explain the accounting for stockinvestments.4. Describe the use of consolidatedfinancial statements.Q13-12Q13-17Q13-13Q13-18Q13-115. Indicate how debt and stockinvestments are valued andreported on the financialstatements.Q13-19BE13-7BE13-8P13-6AP13-6BQ13-20Q13-21Financial ReportingCompara
12、tive AnalysisExploring the WebCommunicationP13-7AP13-7BQ13-14Q13-16BE13-4BE13-7BE13-8P13-6AP13-6BQ13-15BE13-5BE13-6E13-6E13-7E13-8P13-1ABE13-5E13-6E13-7E13-8P13-1AP13-2AE13-10BE13-9BE13-10 P13-7AP13-7BE13-9P13-2AP13-3AP13-5AP13-1BP13-2BP13-3BP13-5BP13-3AP13-5AP13-1BP13-2BP13-3BP13-5B6. Distinguish b
13、etween short-termand long-term investments.*7. Describe the content of a worksheet for a consolidated balancesheet*8. Explain the form and content ofconsolidated financial statements.Broadening Your PerspectiveInterpreting Financial Research Case Ethics CaseA Global Focus CookieStatementsChronicleGr
14、oup Decision CaseCorrelation Chart between Blooms Taxonomy, Study Objectives and End-of-Chapter Exercises and ProblemsKnowledgeComprehensionApplicationAnalysisSynthesisEvaluationStudy Objective1. Discuss why corporations invest in Q13-1debt and stock securities.Q13-2Q13-3Q13-4Q13-5Q13-8Q13-9Q13-10Q1
15、3-6BE13-2BE13-3E13-2E13-3E13-4 E13-5P13-2AP13-3AP13-4AP13-5AP13-2BP13-3BP13-4BP13-5BE13-1P13-1AP13-2AP13-1BP13-2BBE13-12. Explain the accounting for debtinvestments.Q13-73. Explain the accounting for stockinvestments.4. Describe the use of consolidatedfinancial statements.Q13-12Q13-17Q13-13Q13-18Q13
16、-115. Indicate how debt and stockinvestments are valued andreported on the financialstatements.Q13-19BE13-7BE13-8P13-6AP13-6BQ13-20Q13-21Financial ReportingComparative AnalysisExploring the WebCommunicationP13-7AP13-7BQ13-14Q13-16BE13-4BE13-7BE13-8P13-6AP13-6BQ13-15BE13-5BE13-6E13-6E13-7E13-8P13-1AB
17、E13-5E13-6E13-7E13-8P13-1AP13-2AE13-10BE13-9BE13-10 P13-7AP13-7BE13-9P13-2AP13-3AP13-5AP13-1BP13-2BP13-3BP13-5BP13-3AP13-5AP13-1BP13-2BP13-3BP13-5B6. Distinguish between short-termand long-term investments.*7. Describe the content of a worksheet for a consolidated balancesheet*8. Explain the form an
18、d content ofconsolidated financial statements.Broadening Your PerspectiveInterpreting Financial Research Case Ethics CaseA Global Focus CookieStatementsChronicleGroup Decision CaseANSWERSS TO QQUESTIIONS.5.6.The reaasons corpooratioons innvest in seecuritties aare: (1) thhey haave exxcess cash not n
19、neededd for op-erationns thaat cann be iinvestted, (2) too geneerate addittionall earnnings, and (3) sstrateegic rreasonns.(a) Thee costt of aan invvestmeent inn bondds connsistss of tthe maarket pricee of tthe boonds pplus aany brro-kerage fees.(b) Intterestt is rrecordded ass it iis earrned; that
20、is, oover tthe liife off the invesstmentt in bbonds.(a) Lossses aand gaains oon thee salee of ddebt iinvesttmentss are compuuted bby commparinng thee costtof the bondss to tthe neet prooceedss fromm the sale.(b) Lossses aare reeporteed in the iincomee stattementt undeer othher exxpensees andd lossse
21、s whhereassgains aare reeporteed undder otther rrevenuues annd gaiins.Sablow Compaany iss incoorrectt. Thee gainn is tthe diiffereence bbetweeen thee net proceeeds, excluusive ofinteresst, annd thee costt of tthe boonds. The ccorrecct gaiin is $4,0000, orr ($445,0000 $1,0000) $40,000.The cosst of an
22、 innvestmment iin stoock inncludees alll expeendituures nnecesssary tto acqquire the iinvestt-ment. TThese expennditurres inncludee the actuaal purrchasee pricce pluus anyy commmissioons orr brokker-age feees.Brokeraage feees arre parrt of the ccost oof thee inveestmennt. Thherefoore, tthe enntry ii
23、s:Stock IInvesttmentss .Cash.63,50063,5000.(a) Wheeneverr the invesstors inffluencce on the ooperatting aand fiinanciial acctivitties oof thee inveestee issignifiicant, the equitty metthod sshouldd be uused. The mmajor factoor in deterrmininng siggnificcantinfluennce iss the perceentagee of oownerss
24、hip iintereest heeld byy the invesstor iin thee inveestee. Thegenerall guiddelinee for use oof thee equiity meethod is 200% or more ownerrship interrest. Compaa-nies arre reqquiredd to uuse juudgmennt, hooweverr, ratther tthan bblindlly folllow tthe 200% guiidelinne. Foorexamplee, 25% owneershipp in
25、 aa comppany tthat iis 75% conttrolleed by anothher orrganizzationn woulldnot inddicatee signnificaant innfluennce.(b) Revvenue is reecogniized aas it is eaarned by thhe invvesteee.Since DDiaz CCorporrationn usess the equitty metthod, the iincomee repoorted by Viictor Packiing ($80,0000)should be mu
26、ultipllied bby Diaazs ownnershiip intterestt (25%) andd the resullt ($220,0000) shoould bbe debb-ited too Stocck Invvestmeents aand crrediteed to Revennue frrom Innvestmment iin Vicctor PPackinng. Allso, oof theetotal ddivideend deeclareed andd paidd by VVictorr ($100,000) Diazz willl receeive 225%
27、orr $2,5500. TThisamount shoulld be debitted too Cashh and crediited tto Stoock Innvestmments.Signifiicant influuence over an innvesteee mayy resuult frrom reepreseentatiion onn the boardd of ddirecttors,particiipatioon in policcy-makking pprocessses, and mmateriial inntercoompanyy trannsactiions. A
28、n innvestmment(directt or iindireect) oof 20% or mmore oof thee votiing sttock oof an invesstee cconstiitutess signnificaant innflu-ence unnless theree exissts evvidencce to the ccontraary.Under tthe coost meethod, an iinvesttment is orriginaally rrecordded annd repportedd at ccost. Dividdends arere
29、cordeed as revennue. IIn subbsequeent peeriodss, it is addjusteed to fair valuee and an unnrealiized hholdinnggain orr losss is rrecognnized and iincludded inn incoome (ttradinng seccurityy) or as a separrate ccomponnentof stocckholdders equiity (aavailaable-ffor-saale seecuritty). UUnder the eequit
30、yy methhod, tthe innvestmment iis13-4Questioons Chhapterr 13 (Contiinued)originaally rrecordded annd repportedd at ccost; subseequenttly, tthe innvestmment aaccounnt is adjussted ddur-ing eacch perriod ffor thhe invvestorrs shaare off the earniings oor lossses oof thee inveestee. The invesstorsshare
31、 oof thee inveestees earrningss is rrecognnized in thhe earrningss of tthe innvestoor. Diividenndsreceiveed froom thee inveestee are rreducttions in thhe carrryingg amouunt off the invesstmentt.11.12.Consoliidatedd finaanciall stattementts preesent the ddetaills of the aassetss and liabiilitiees con
32、ntrollled byythe parrent ccompanny andd the aggreegate profiitabillity oof thee affiiliateed commpaniees.The valluatioon andd repoortingg of iinvesttmentss is aas folllows:CategorryTradinggAvailabble-foor-salleValuatiion annd RepportinngAt fairr valuue witth chaanges reporrted iin nett incoomeAt fai
33、rr valuue witth chaanges adjussted tthrouggh stoockhollders equiityAdditioonallyy, debbt seccuritiies whhich aare inntendeed to be heeld too matuurity will be reeporteed atamortizzed coost.Investmments recorrded uunder the eequityy methhod arre repportedd at ttheir carryying vvalue. The car-rying vv
34、alue is thhe cosst adjjustedd for the iinvesttors shaare off the invesstees inccome aand diivi-dends rreceivved.13.Jane shhould reporrt thee dataa as ffollowws:(1)Under ccurrennt asssets iin thee balaance ssheet:Short-tterm iinvesttment, at ffair vvalue.$72,0000)(2)Under oother expennses aand loosse
35、s in thhe inccome sstatemment:Unrealiized lloss oon traading securritiess .$2,000)14.Jane shhould reporrt thee dataa as ffollowws:(1)Under iinvesttmentss in tthe baalancee sheeet:Investmment iin stoock off lesss thann 20% ownedd comppaniess, at fair valuee .$72,0000)(2)Under sstockhholderrs equiity
36、inn the balannce shheet:Less: UUnreallized loss on avvailabble-foor-salle seccuritiies.$(2,0000)15.The enttry iss:Market AdjusstmenttAvaillable-for-SSale.Unrealiized GGain oor LosssEquitty.15,00015,00016.The enttry iss:Market AdjusstmenttTradiing .Unrealiized GGainIncomme .15,00015,00017.Unrealiized
37、 LLossEquitty is reporrted aas a ddeducttion ffrom sstockhholderrs equiity. TThe unnrealiizedloss iss not incluuded iin thee compputatiion off net incomme.13-5Questioons Chhapterr 13 (Contiinued)18. Repportinng Unrrealizzed Gaains (Lossees)Equitty in the sstockhholderrs equiity seectionn servves tww
38、oimportaant puurposees: (11) it reducces thhe vollatiliity off net incomme duee to ffluctuuationns in fair valuee,and (2) it iinformms thee finaanciall stattementt userr of tthe gaain orr losss thatt woulld occcur iff the secu-rities were sold at faair vaalue.19. Thee inveestmennt in Ivy CCorporrati
39、onn stocck is a lonng-terrm invvestmeent beecausee therre is no inntentto convvert tthe sttock iinto ccash wwithinn a yeear orr the operaating cyclee, whiicheveer is longeer.*20. (aa)(b)The parrent ccompannys invvestmeent inn the subsiidiaryys commmon sstock and tthe suubsidiiarysstockhoolderss equi
40、ity acccountt balaances are eeliminnated.The Invvestmeent acccountt reprresentts an interrest iin thee net assetts of the ssubsiddiary. The bal-ance shheet oof thee subssidiarry lissts alll itss asseets annd liaabilitties (the nnet asssets). Theereforre,there wwould be a doublle couuntingg of nnet a
41、sssets. Simiilarlyy, theere woould bbe a ddoublee counntingin stocckholdders equiity beecausee all the ccommonn stocck of the ssubsiddiary is owwned bby theestockhoolderss of tthe paarent.*21. Thhe remmaininng exccess $8,0000, $3318,0000 ($2990,0000 + $220,0000) shhould be alllocatted toogoodwilll a
42、ndd pressentedd in tthe coonsoliidatedd balaance ssheet as Inntangiible aassetssGoodwwill.13-6SOLUTIOONS TOO BRIEEF EXEERCISEESBRIEF EEXERCIISE 133-1Jan. 1July 1Debt Innvestmments .Cash.Cash.Interesst Revvenue.46,8002,34046,8002,340BRIEF EEXERCIISE 133-2Aug. 1Dec. 1Stock IInvesttmentss .Cash.Cash.St
43、ock IInvesttmentss .Gain onn Salee of SStock Invesstmentts .35,60040,00035,60035,6004,400BRIEF EEXERCIISE 133-3Dec. 31131Stock IInvesttmentss .Revenuee fromm Inveestmennt in HydeCompanyy (30% X $1180,0000) .Cash (330% X $50,0000).Stock IInvesttmentss .54,00015,00054,00015,000BRIEF EEXERCIISE 133-4De
44、c. 311Unrealiized LLossIncomme .Market AdjusstmenttTradiing .($64,0000 $59,000)13-75,0005,000BRIEF EEXERCIISE 133-5Balancee SheeetCurrentt asseetsShort-tterm iinvesttmentss, at fair valuee.Income StateementOther eexpensses annd losssesUnrealiized lloss oon traading securritiess .BRIEF EEXERCIISE 133
45、-6$59,0000(5,000)Dec. 311Unrealiized GGain oor LosssEquitty .Market AdjusstmenttAvaillable-for-SSale .4,0004,000The unrrealizzed looss iss repoorted as a deducction from stockkholdeers equiity.BRIEF EEXERCIISE 133-7Balancee SheeetInvestmmentsInvestmment iin stoock off lesss thann 20% owneddcompaniie
46、s, aat faiir vallue .Stockhoolderss equiityLess unnrealiized lloss oon avaailablle-forr-salee secuuritiees .BRIEF EEXERCIISE 133-8InvestmmentsInvestmment iin stoock off lesss thann 20% owneddcompaniies, aat faiir vallue .Investmment iin stoock off 2050% oowned compaanies,at equiity .Total iinvesttme
47、ntss .13-8$68,0000)$(4,0000)$115,0000250,0000$365,0000*BRIEF EXERCCISE 113-9EliminaationssPaulaShannonnConsoliidateddCompanyyCompanyyDr.Cr.DataInvestmment iinShannonnCommon StockkCommon StockkRetaineed Earrningss190,0000120,000070,000120,000070,000190,0000000*BRIEF EXERCCISE 113-10EliminaationssPaul
48、aShannonnConsoliidateddCompanyyCompanyyDr.Cr.DataInvestmment iinShannonnCommon Stockk200,0000200,00000Excess of CoostOver Boook Vaalue10,00010,000Common StockkRetaineed Earrningss120,000070,000120,000070,0000013-9SOLUTIOONS TOO EXERRCISESSEXERCISSE 13-1(a) Jann. 1July 11(b) Decc. 31Debt Innvestmment
49、s.Cash ($60,0000 + $900).Cash ($60,0000 X 88% X 11/2).Interesst Revvenue .Cash ($34,0000 $5000).Debt Innvestmments.($60,9000 X 11/2)Gain onn Salee of DDebt IInvestt-ments ($33,5500 $30,450) .Interesst Recceivabble.Interesst Revvenue .60,9002,40033,5001,20060,9002,40030,4503,0501,200($30,0000 X 88% X
50、 11/2)EXERCISSE 13-2(a) Febb. 1July 1Sept. 11Dec. 1Stock IInvesttmentss.Cash ($8,0000 + $2200).Cash (8800 X $1).Dividennd Revvenue.Cash ($4,4000 $1000).Stock IInvesttmentss.($8,2000 X 3/8)Gain onn Salee of SStock Invesst-ments ($4,3000 $3,0075).Cash (5500 X $1).Dividennd Revvenue.8,2008004,3005008,2
51、008003,0751,225500(b) Divvidendd reveenue aand thhe gaiin on sale of sttock iinvesttmentss arereporteed undder otther rrevenuues annd gaiins inn the incomme staatemennt.13-10EXERCISSE 13-3Jan. 1July 1Dec. 1Dec. 311Stock IInvesttmentss .Cash ($140,0000 + $2,1000) .Cash (22,000 X $3).Dividennd Revvenu
52、e .Cash ($37,0000 $8000) .Stock IInvesttmentss ($1442,1000 X 1/4) .Gain onn Salee of SStock Invesstmentts .Cash (11,500 X $3).Dividennd Revvenue .142,10006,00036,2004,500142,10006,00035,5256754,500EXERCISSE 13-4(a) Jann. 1Dec. 31131Stock IInvesttmentss .Cash.Cash ($60,0000 X 330%).Stock IInvesttment
53、ss .Stock IInvesttmentss .Revenuee fromm Inveestmennt inSnapperr Corpp. .($200,0000 X 30%)180,000018,00060,000180,000018,00060,000(b) Invvestmeent inn Snappper, Januaary 1 .Less: DDivideend reeceiveed.Plus: SShare of reeporteed inccome.Investmment iin Snaapper, Deceember 31.EXERCISSE 13-5(a) 20006$1
54、80,0000(18,0000)60,000$222,0000Mar. 188Stock IInvesttmentss .Cash (2200,0000 X 110% X $13).13-11260,0000260,0000EXERCISSE 13-5 (Coontinuued)June 300Dec. 311Cash.Dividennd Revvenue .($60,0000 X 110%)Market AdjusstmenttAvaillable-for6,0006,000Sale.Unrealiized GGainEquitty.($300,0000 $2600,000)40,00040
55、,000(b) Jann.1Stock IInvesttmentss .Cash (330,0000 X 255% X $9) .67,50067,500June 155Dec. 311Cash.Stock IInvesttmentss .($30,0000 X 225%)Stock IInvesttmentss .Revenuee fromm Inveestmennt inGamma CCorp. .7,50020,0007,50020,000($80,0000 X 225%)EXERCISSE 13-6(a) Decc. 31(b)Unrealiized LLossIncomme .Mar
56、ket AdjusstmenttTradiing .Balancee Sheeet6,0006,000Currentt asseetsShort-tterm iinvesttmentss, at fair valuee.Income StateementOther eexpensses annd losssesUnrealiized lloss oon traading securritiess .13-12$47,0000$6,000EXERCISSE 13-7(a) Decc. 31(b)Unrealiized GGain oor LosssEquitty .Market Adjusstm
57、enttAvaillable-for-Salle.Balancee Sheeet6,0006,000InvestmmentsInvestmment iin stoock off lesss thann 20% owneddcompaniies, aat faiir vallue.Stockhoolderss equiityLess: UUnreallized loss on avvailabble-foor-sallesecuritties .$47,0000)$(6,0000)(c) Deaar Mr. Istaanbel:Investmments whichh are classsifie
58、dd as ttradinng (heeld foor salle in the nnearterm) aare reeporteed at fair valuee in tthe baalancee sheeet, wiith unnrealiizedgains oor lossses rreportted inn net incomme. Innvestmments whichh are clas-sified as avvailabble-foor-salle (heeld loonger than tradiing buut nott tomaturitty) arre alsso r
59、epportedd at ffair vvalue, but unreaalizedd gainns orlosses are rreportted inn the stockkholdeers equiity seectionn.Fair vaalue iis useed as the rreportting bbasis becauuse itt reprresentts theecash reealizaable vvalue of thhe seccuritiies. UUnreallized gainss or llossess ontradingg secuuritiees are
60、e repoorted in thhe inccome sstatemment bbecausse ofthe likkelihoood thhat thhe seccuritiies wiill bee soldd at ffair vvalue in thhe neaarterm. UUnreallized gainss or llossess on aavailaable-ffor-saale seecuritties aarereporteed in stockkholdeers equiity raather than in inncome becauuse thhereis a s
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