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QS C-15 Transacciones por mtodo de participacin LO P5 Rowan Co. compra 100 acciones...

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Accounting

QS C-15 Transacciones por mtodo de participacin LO P5

Rowan Co. compra 100 acciones ordinarias (40 %) de JBI Corp. como una inversin a largo plazo por $500 000 en efectivo el 1 de julio. JBI Corp. pag $5000 en dividendos totales en efectivo el 1 de noviembre y report ingresos netos de $100 000 para el ao. (1) - (3) Preparar los asientos de Rowan para registrar la compra de acciones de JBI, la recepcin de su parte de los dividendos de JBI y el ajuste de fin de ao del 31 de diciembre por su parte de los ingresos netos de JBI.

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