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Assignment question

:

:

, to avoid plagiarism, make sure you do proper referencing, a WORD format file soft copy to be submitted in Turnitin before the due date. Please ensure you provide your

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5

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are sold by 30 June 2020. Further life of the assets are listed on the above table. Ethan Ltd uses the partial goodwill method.

at acquisition date.

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5

4

17

Student # find student ID Step 1: Select your student number from the drop down list
Step 2: Find your following assignment question and follow the directions .
Important: The file should be opened in Excel Step

3 Prepare your assignment including Part A and part B in Microsoft Word.
Step

4 Upload your assignment in Turnitin before the due date.
The assignment must be typed, use Arial font,

12 ID number 5 %
For the following case provide all related; a) calculations b) accounting standards c) related journal entries d) relevant explanations
ERROR:#VALUE!
Share capital
Retained earnings
General reserve
All the identifiable assets and liabilities of Davis Ltd were recorded at amounts equal to their fair values at acquisition date except for the following;
Account Cost Carrying Amount Fair value Further life- in Year
Inventories
Land
Vehicle
Fittings
Liabilities (Contingent) $

 0 $50,000
All inventories on hand at 1 July 201

 9
Tax rate:30%
Required
1- Prepare the acquisition analysis at acquisition date.
2- Prepare the business combination valuation entries and pre-acquisition entry at acquisition date.
3- Prepare the journal entry to recognise

NCI
5- Explain how the step 1 to 4 will change if the full goodwill method is used.
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Instruction

Student # find student ID Step 1:

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Step 4:

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Enter your student number
Have a look to Customer Database sheet
92 Read Yellow Cells Directions for Red sheets
38 Complete and calculate the pink cells
37
66
27
71

Customers database

%

ID number

NCI

-Name

Equity 1

Profit

00

Inventories

5

90

Share capital Retained earnings General reserve 1,030,000 442,000

Inventories Land

442,000

10

796,000

9

354000

247800

Share capital General reserve

515,000 221,000

27

Inventories Land

4

92 8

35000 Share capital Asset revaluation surpluss Retained earnings 559,000 239,000

EMA

Inventories Land

8

90 10

0

00

35000 Share capital Retained earnings General reserve 906,000 388,000

Inventories Land Vehicle

,000

5

,000

91 9

0

35000 Share capital General reserve Asset revaluation surpluss 409,000 175,000

27000

Inventories Land Machinery

10

92 8

35000 Share capital Asset revaluation surpluss Retained earnings 472,000 202,000

Inventories Land Plant

4

90 10

35000 Share capital Retained earnings General reserve 519,000 222,000

32000

Inventories Land Equipment

8

91 9

2555 35000 Share capital General reserve Asset revaluation surpluss 565,000 242,000

0

Inventories Land Furniture

5

92 8

35000 Share capital Asset revaluation surpluss Retained earnings 578,000 248,000

33000

Inventories Land Vehicle

698,000 116,000

10

90 10

35000 Share capital Retained earnings General reserve 582,000

0

35000

Inventories Land Machinery

4

91 9

35000 Share capital General reserve Asset revaluation surpluss 608,000 261,000

0

Inventories Land Plant

8

92 8

35000 Share capital Asset revaluation surpluss Retained earnings 691,000 296,000

Inventories Land Equipment

5

90 10

455 35000 Share capital Retained earnings General reserve 728,000 312,000

52000

Inventories Land Furniture

1,094,000

10

91 9

0

35000 Share capital General reserve Asset revaluation surpluss 912,000 391,000

Kaur

52000

0

Inventories Land Vehicle

4

92 8

35000 Share capital Asset revaluation surpluss Retained earnings 917,000 393,000

53000

Inventories Land Machinery 398,000

8

90 10

35000 Share capital Retained earnings General reserve 930,000 398,000

Inventories Land Plant

5

91 9

656000

00

315 35000 Share capital General reserve Asset revaluation surpluss 956,000 410,000

KHAN

Inventories Land Equipment 446,000

10

92 8

35000 Share capital Asset revaluation surpluss Retained earnings 1,042,000 446,000

Inventories Land Furniture

4

90 10

35000 Share capital Retained earnings General reserve 1,059,000 454,000

0

95

61000

Inventories Land Vehicle

212,000

8

91 9

35000 Share capital General reserve Asset revaluation surpluss 1,061,000 455,000 364,000

63000

Inventories Land Machinery 470,000

5

92 8

35000 Share capital Asset revaluation surpluss Retained earnings 1,096,000 470,000

63000

Inventories Land Plant

221,000

10

90 10

35000 Share capital Retained earnings General reserve 1,107,000 474,000

Inventories Land Equipment

1,040,000

4

52,900 91 9

35000 Share capital General reserve Asset revaluation surpluss

520,000

KARKI

76000

Inventories Land Furniture

8

92 8

913000

4515 35000 Share capital Asset revaluation surpluss Retained earnings 1,331,000 570,000 456,000

—

77000

Inventories Land Vehicle

5

90 10

0

4865 35000 Share capital Retained earnings General reserve

575,000

78000

Inventories Land Machinery

1,636,000 273,000

10

91 9

35000 Share capital General reserve Asset revaluation surpluss 1,363,000 584,000

5000

Inventories Land Plant 41,000 81,000 95,000

19,000

4 74,000 146,000

7,100 92 8 33000 65000 76000

45500

35000 Share capital Asset revaluation surpluss Retained earnings 95,000 41,000

168000

6000

Inventories Land Equipment 49,000 97,000 113,000

23,000 4,350 6,525 8 88,000 175,000

8,700 90 10 39000 78000 90000

63000 3045 35000 Share capital Retained earnings General reserve 113,000 49,000 39,000

13000

Inventories Land Furniture 95,000

222,000 266,000 44,000

5 171,000

400,000

91 9 76000

178000 53200

124600

35000 Share capital General reserve Asset revaluation surpluss 222,000 95,000 76,000

13000

Inventories Land Vehicle 97,000 194,000

271,000 45,000

10 175,000

92 8 78000

54600

35000 Share capital Asset revaluation surpluss Retained earnings 226,000 97,000 78,000

SHRESTHA

21000

Inventories Land Machinery

442,000 74,000

4

90 10

35000 Share capital Retained earnings General reserve 368,000 158,000

SHRESTHA

26000

Inventories Land Plant 192,000

90,000

8

27,300 91 9

107800

35000 Share capital General reserve Asset revaluation surpluss 449,000 192,000

27000

Inventories Land Equipment 203,000

474,000 569,000 95,000

5

853,000

92 8 162000

379000 113400

265300

35000 Share capital Asset revaluation surpluss Retained earnings 474,000 203,000 162,000

29000

Inventories Land Furniture

10

90 10

35000 Share capital Retained earnings General reserve 503,000 215,000

31000

Inventories Land Vehicle

460,000

107,000

4 414,000

91 9

0

35000 Share capital General reserve Asset revaluation surpluss 537,000 230,000

31000

Inventories Land Machinery 230,000

22,450 23,675 8 414,000

24,900 92 8 184000

128800

301000 1715 35000 Share capital Asset revaluation surpluss Retained earnings 538,000 230,000 184,000

0

34000

Inventories Land Plant

592,000

5

1,066,000

90 10

474000

331800 3395 35000 Share capital Retained earnings General reserve 592,000 254,000 203,000

34000

Inventories Land Equipment

10

91 9

00

3465 35000 Share capital General reserve Asset revaluation surpluss 594,000 255,000

34000

Inventories Land Furniture

4

92 8

35000 Share capital Asset revaluation surpluss Retained earnings 599,000 257,000

—

36000

Inventories Land Vehicle

533,000

8

90 10

35000 Share capital Retained earnings General reserve 622,000 267,000 213,000

36000

Inventories Land Machinery 271,000

5

91 9 217000

35000 Share capital General reserve Asset revaluation surpluss 633,000 271,000

Inventories Land Plant

608,000

10

1,094,000

92 8

486000

340200

35000 Share capital Asset revaluation surpluss Retained earnings 709,000 304,000 243,000

095

Suman

41000

Inventories Land Equipment

609,000

853,000 142,000

4

1,096,000

90 10

35000 Share capital Retained earnings General reserve 711,000 305,000

SAPKOTA

41000

Inventories Land Furniture

719,000

8

91 9

00

175 35000 Share capital General reserve Asset revaluation surpluss 719,000 308,000

42000

Inventories Land Vehicle 312,000

727,000 872,000

30,650 30,975 5 562,000

31,300 92 8 250000 498000 582000 175000 348600 407400 455 35000 Share capital Asset revaluation surpluss Retained earnings 727,000 312,000 249,000

42000

Inventories Land Machinery 315,000

147,000 30,950

10

90 10

665 35000 Share capital Retained earnings General reserve 734,000 315,000

43000

Inventories Land Plant

150,000

4

91 9

1155 35000 Share capital General reserve Asset revaluation surpluss 750,000 322,000 257,000

203000

44000

Inventories Land Equipment

914,000

8

92 8

35000 Share capital Asset revaluation surpluss Retained earnings 762,000 326,000 261,000

44000

Inventories Land Furniture 328,000

917,000

5

90 10 262000

35000 Share capital Retained earnings General reserve 764,000 328,000

1354000

44000

Inventories Land Vehicle

934,000

10

91 9

534000

1995 35000 Share capital General reserve Asset revaluation surpluss 778,000 334,000 267,000

KARKI

45000

Inventories Land Machinery

782,000 938,000 156,000

4

1,408,000

92 8

536000

187600

438200

35000 Share capital Asset revaluation surpluss Retained earnings 782,000 335,000 268,000

45000

Inventories Land Plant

671,000

940,000 157,000

8

90 10

626000

438200 2135 35000 Share capital Retained earnings General reserve 783,000 336,000

PUN

45000

Inventories Land Equipment 336,000

157,000 33,050 34,575 5 605,000

36,100 91 9 269000

188300

2135 35000 Share capital General reserve Asset revaluation surpluss 785,000 336,000 269,000

GHIMIRE

45000

Inventories Land Furniture

674,000

157,000

34,725 10 607,000 1,213,000

92 8 270000

2205 35000 Share capital Asset revaluation surpluss Retained earnings 787,000 337,000

45000

Inventories Land Vehicle 341,000

4

90 10 273000

2485 35000 Share capital Retained earnings General reserve 795,000 341,000

46000

Inventories Land Machinery 346,000 691,000

967,000

8 623,000

38,100 91 9

387100

2835 35000 Share capital General reserve Asset revaluation surpluss 806,000 346,000 276,000

SHRESTHA

50000

Inventories Land Plant

881,000

5

92 8

5075 35000 Share capital Asset revaluation surpluss Retained earnings 881,000 378,000

PUN

51000

Inventories Land Equipment

764,000 891,000 1,069,000

10

1,375,000

90 10

611000

427700

5355 35000 Share capital Retained earnings General reserve 891,000 382,000

57000

Inventories Land Furniture

1,201,000

4

91 9

35000 Share capital General reserve Asset revaluation surpluss 1,001,000 429,000

—

58000

Inventories Land Vehicle

202,000

8

92 8

808000

35000 Share capital Asset revaluation surpluss Retained earnings 1,010,000 433,000 346,000

PUN

60000

Inventories Land Machinery 453,000 905,000

211,000

5

90 10

724000

3325 35000 Share capital Retained earnings General reserve 1,056,000 453,000

SHRESTHA

69000

Inventories Land Plant

1,035,000 1,208,000

242,000

10

91 9 414000

875 35000 Share capital General reserve Asset revaluation surpluss 1,208,000 518,000 414,000

73000

Inventories Land Equipment

255,000

4

92 8 436000

35000 Share capital Asset revaluation surpluss Retained earnings 1,273,000 545,000 436,000

NGUYEN

75000

Inventories Land Furniture

8

90 10 450000

630000

4025 35000 Share capital Retained earnings General reserve 1,313,000 563,000 450,000

11000

Inventories Land Vehicle 84,000 168,000

39,000 7,850

5

302,000 353,000

91 9 67000

5495 35000 Share capital General reserve Asset revaluation surpluss 196,000 84,000 67,000 347000

14000 694000 Inventories Land Machinery 104,000 208,000 243,000

49,000 9,850

10

92 8 83000

194000

135800 6895 35000 Share capital Asset revaluation surpluss Retained earnings 243,000 104,000 83,000 430000

THAPA

17000

Inventories Land Plant

257,000

60,000

4

463,000

90 10 103000 206000

144200 168000 1645 35000 Share capital Retained earnings General reserve 300,000 129,000 103,000

23000

Inventories Land Equipment

474,000 79,000

8 304,000 608,000 711,000

91 9

270000

189000

35000 Share capital General reserve Asset revaluation surpluss 395,000 169,000

KHAREL

23000

Inventories Land Furniture

476,000 79,000

5 306,000

92 8

318000 95200

222600 4515 35000 Share capital Asset revaluation surpluss Retained earnings 397,000 170,000 136,000

23000

Inventories Land Vehicle 170,000 341,000 398,000

80,000 16,450 19,675 10 306,000 614,000 716,000 22,900 90 10 136000 273000 318000 95200 191100 222600 4515 35000 Share capital Retained earnings General reserve 398,000 170,000 136,000

29000

Inventories Land Machinery 221,000 442,000

103,000 21,550 22,325 4 398,000 796,000

23,100 91 9

354000

123900 247800

1085 35000 Share capital General reserve Asset revaluation surpluss 516,000 221,000 177,000

30000

Inventories Land Plant

454,000

636,000

8 409,000 817,000 954,000

92 8

254100

35000 Share capital Asset revaluation surpluss Retained earnings 530,000 227,000 182,000

—

46000

Inventories Land Equipment

688,000 803,000 964,000 161,000

5 619,000

90 10

385000

35000 Share capital Retained earnings General reserve 803,000 344,000

50000

Inventories Land Furniture 372,000

174,000

10 670,000 1,341,000

91 9

596000

35000 Share capital General reserve Asset revaluation surpluss 869,000 372,000

HE

51000

Inventories Land Vehicle

1,066,000 178,000

4

92 8

5285 35000 Share capital Asset revaluation surpluss Retained earnings 888,000 381,000 305,000

51000 2546000 Inventories Land Machinery 382,000 764,000 891,000 1,069,000 178,000 37,650 41,475 8 688,000 1,375,000 1,604,000 45,300 90 10 306000 611000 713000 214200 427700 499100 5355 35000 Share capital Retained earnings General reserve 891,000 382,000 306,000 1579000 2690355 269036 2815036 124681

52000

Inventories Land Plant

787,000

184,000

5 709,000 1,417,000

91 9 315000 630000

441000 513800

35000 Share capital General reserve Asset revaluation surpluss 918,000 394,000 315,000

56000

Inventories Land Equipment

198,000

10

92 8

553000

35000 Share capital Asset revaluation surpluss Retained earnings 988,000 424,000

78000

Inventories Land Furniture 582,000

272,000

4 1,048,000

90 10 466000

326200

5355 35000 Share capital Retained earnings General reserve 1,358,000 582,000

Simran

81000

Inventories Land Vehicle 605,000

1,413,000

8

91 9

6965 35000 Share capital General reserve Asset revaluation surpluss 1,413,000 605,000

ALI

81000

Inventories Land Machinery

5 1,100,000

92 8

385 35000 Share capital Asset revaluation surpluss Retained earnings 1,425,000 611,000 488,000

82000

Inventories Land Plant 618,000

10

90 10

875 35000 Share capital Retained earnings General reserve 1,441,000 618,000

86000

Inventories Land Equipment

302,000

4

91 9 518000

2975 35000 Share capital General reserve Asset revaluation surpluss 1,511,000 648,000 518,000

88000

Inventories Land Furniture 662,000

309,000

8

92 8

35000 Share capital Asset revaluation surpluss Retained earnings 1,546,000 662,000 530,000

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ERROR:#VALUE! ERROR:#VALUE! Inventories Land Plant ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 4 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 90 10 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 35000 Share capital Retained earnings General reserve ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
ERROR:#VALUE! ERROR:#VALUE! Inventories Land Plant ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 8 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 91 9 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 35000 Share capital General reserve Asset revaluation surpluss ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!
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ERROR:#VALUE! ERROR:#VALUE! Inventories Land Plant ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 10 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 90 10 ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! 35000 Share capital Retained earnings General reserve ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE! ERROR:#VALUE!

First name Surname Profit Consideration Asset 1 Asset 2 Asset 3 Asset 1-CA Asset 2-CA Asset 3-CA Asset 3 cost Asset 3 Acc-Dep Asset 4 CA Asset 4 Cost Asset 3 Life Asset 1-FV Asset 2-FV Asset 3-FV Asset 4-FV Control% Asset 1-Diff Asset 2-Diff Asset 3-Diff Asset 1-BCVR Asset 2-BCVR Asset 3-BCVR Asset 4-BCVR LiB FV-BCVR Equity 1 equity 2-Name equity 3-Name Equity 2 Equity 3 Total Equity FVINA NCI in Davis Aggregate Goodwill
Saif Ali KHAN 11501416 5

 90 29

 44000 Land Machinery 442,000 8

83,000 1,030,000 1,236,000 206,000 43,650 45,475 796,000 1,589,000 1,854,000 47,300 10 354000 70

6000 824000 247800 494200 576800 2555 3

5000 353,000 1825000 3111355 311136 3255136 143781 – 333,000
Deukyoung KIM 11600680 29000 1472000 Plant 221,000 515,000 618,000 103,000 21,550 22,325 398,000 927,000 23,100 91 1

77000 412000 123900 288400 1085 35000 Asset revaluation surpluss 177,000 9

 13000 1539185 1

385 1610527 71342 – 1

30,950
Gaurav CHAND 11600742 32000 1

596000 Equipment 2

 39,000 4

 79,000 559,000 671,000 112,000 23,350 25,025 430,000 862,000 1,006,000 26,700 191000 3

83000 447000 133700 268100 312900 2345 192,000 9

90000 1672045 133764 1729764 57719 – 199,525
Muhammad Umair C

HE 11601238 52000 25

88000 Furniture 3

88,000 7

76,000 906,000 1,087,000 1

81,000 38,250 42,375 698,000 1,3

 97,000 1,631,000 46,500 31000 6

21000 725000 2

17000 434700 5075 5775 311,000 1605000 2734975 273498 2861498 126523 – 244,275
Sabina OJHA 11700528 23000 1

 168000 175 350,000 409,000 491,000 82,000 16,950 20,425 315 630,000 736,000 23,900 14000 280000 3

 27000 98000 196000 228900 4865 140,000 724000 1216765 109509 1277509 60744 – 132,260
Tham Ngoc NGUYEN 11700618 1348000 202,000 404,000 472,000 566,000 94,000 19,650 24,475 364,000 727,000 850,000 29,300 162000 323000 3

 78000 113400 226100 264600 6755 162,000 8

 36000 1411855 112948 1460948 49093 – 119,440
Waleed USMAN 11700685 30000 14

82000 222,000 4

45,000 5

19,000 6

23,000 104,000 21,650 22,475 400,000 801,000 934,000 23,300 178000 3

56000 4

 15000 124600 249200 290500 1155 1

78,000 919000 1549

 455 154946 1636946 87491 – 185,425
Suman ADHIKARI 11700751 1614000 242,000 4

 84,000 565,000 678,000 113,000 23,650 25,475 436,000 871,000 1,017,000 27,300 194000 387000 452000 135800 270900 316400 194,000 1001000 1691655 152249 1766249 74594 – 153,238
Gabriel DE MENEZES SEDLAK 11700769 33000 1

65000 248,000 4

 95,000 578,000 694,000 116,000 24,250 26,375 446,000 891,000 1,040,000 28,500 198000 396000 462000 138600 277200 323400 2975 198,000 1024000 1731175 138494 1788494 57319 – 186,520
Sanjog K C 11700775 1662000 2

 49,000 499,000 582,000 2

4,350 2

6,525 448,000 898,000 1,048,000 2

8,700 199000 399000 466000 139300 279300 326200 3045 249,000 199,000 103000 1742845 174285 1836285 93440 – 147,040
Jyoti KARKI 11700813 1738000 261,000 521,000 608,000 730,000 122,000 25,550 28,325 470,000 938,000 1,094,000 31,100 209000 417000 4

86000 146300 291900 340200 3885 209,000 107800 182

5285 164276 1902276 76991 – 217,700
Sakar LUINTEL 11700931 39000 1974000 296,000 592,000 691,000 829,000 138,000 29,050 33,575 533,000 1,066,000 1,2

44,000 38,100 237000 474000 5

53000 165900 331800 387100 6335 237,000 1224000 2080135 166411 2140411 60276 – 187,363
Prawal PARAJULI 11700984 42000 2080000 312,000 624,000 728,000 8

 74,000 146,000 30,650 30,975 562,000 1,123,000 1,310,000 31,300 2

 50000 499000 582000 1

75000 349300 407400 250,000 1290000 2187155 218716 2298716 111561 – 234,920
Syed Saad ALI 11701247 2606000 391,000 782,000 912,000 182,000 38,550 42,825 704,000 1,408,000 1,642,000 4

7,100 313000 6

26000 73000 219100 438200 5

11000 5985 313,000 1616000 2755285 247976 2853976 98691 – 230,940
Simran — 11701254 262000 393,000 786,000 917,000 1,100,000 183,000 38,750 43,125 707,000 1,415,000 1,651,000 47,500 314000 629000 7

 34000 219800 440300 513800 6125 314,000 1624000 2769025 221522 2841522 72497 – 328,275
Nopparuj MEEANAN 11701272 2

656000 797,000 930,000 1,116,000 186,000 39,250 43,

 875 716,000 1,435,000 1,

674,000 48,500 318000 638000 744000 222600 446600 520800 6475 319,000 1647000 2808475 280848 2936848 128373 – 250,975
Sandesh KHADKA 11701310 55000 2732000 410,000 820,000 956,000 1,

147,000 191,000 40,450 40,675 738,000 1,

476,000 1,721,000 40,900 328000 765000 229600 459200 5355 328,000 1

694000 2883615 259525 2991525 107910 – 308,440
Muhammad Ibrahim 11701432 60000 29

 76000 893,000 1,042,000 1,250,000 208,000 44,050 46,075 803,000 1,

607,000 1,876,000 48,100 3

57000 714000 834000 249900 499800 583800 2835 357,000 18

 45000 3146335 251707 3227707 81372 – 262,840
Valentino LIU 11701457 61000 3026000 454,000 908,000 1,059,000 1,

 271,000 212,000 44,850 47,275 817,000 1,634,000 1,906,000 49,700 3

 63000 726000 847000 254100 508200 592900 3395 363,000 187600 3

1995 319960 3345960 146365 – 378,425
Suraj SHRESTHA 11701459 3030000 455,000 909,000 1,061,000 1,

273,000 44,950 47,425 819,000 1,

636,000 1,910,000 49,900 364000 727000 849000 254800 508900 594300 3465 1880000 3206465 288582 3318582 112117 – 286,638
Apoorva SHARMA 11701510 3132000 940,000 1,096,000 1,

 315,000 219,000 46,450 49,675 846,000 1,692,000 1,973,000 52,900 376000 752000 877000 263200 526400 613900 4515 376,000 1942000 3315015 265201 3397201 82186 – 353,640
Manoj Kumar BISHWAKARMA 11701525 3162000 474,000 949,000 1,

107,000 1,328,000 46,850 50,275 853,000 1,708,000 1,993,000 53,700 379000 759000 886000 265300 531300 620200 4795 379,000 1960000 3346595 334660 3496660 150065 – 279,790
Naveen KUMAR 11701677 69000 3466000 520,000 1,

213,000 1,

456,000 243,000 51,450 52,175 936,000 1,

872,000 2,183,000 416000 832000 970000 291200 582400 679000 1015 1,213,000 416,000 2149000 3667615 330085 3796085 128470 – 434,475
Doleshwar 11701845 3802000 570,000 1,1

 41,000 1,331,000 1,597,000 266,000 56,450 59,675 1,026,000 2,054,000 2,396,000 62,900 456000 1065000 319200 639100 7

45500 2357000 4030315 322425 4124425 94110 – 359,663
FIONA 11701860 3832000 575,000 1,

150,000 1,

 341,000 1,

609,000 268,000 56,950 60,425 1,035,000 2,070,000 2,

 414,000 63,900 46000 920000 1073000 322000 644000 751100 1,341,000 4

60,000 2376000 4062965 406297 4238297 175332 – 432,740
Mukesh KOIRALA 11701891 3894000 584,000 1,

168,000 1,363,000 5

7,850 61,775 1,051,000 2,102,000 2,

 453,000 65,700 4

67000 934000 1090000 326900 653800 763000 5495 4

67,000 2

414000 4128195 371538 4265538 137343 – 344,310
Md Rajib ANWAR 11800079 270000 114,000 3,550 5,325 171,000 23100 53200 2485 32,000 257285 20583 290583 33298 –

34,725
Sushmita SAPKOTA 11800106 324000 136,000 203,000 27300 54600 201000 313945 31395 355395 41450 – 31,188
Nimesh MAHARJAN 11800261 634000 1

90,000 8,950 13,425 342,000 17,900 152000 106400 6265 393000 648465 58362 692362 43897 – 71,280
Dinesh Kumar RAWAL 11800267 646000 226,000 9,150 13,725 349,000 407,000 18,300 155000 1

 81000 108500 126700 6405 401000 66

2205 52976 698976 36771 – 57,420
Sudishna 11800470 1052000 158,000 316,000 368,000 15,250 17,875 284,000 569,000 662,000 20,500 126000 253000 294000 88200 177100 205800 3675 126,000 652000 1091775 109178 1161178 69403 – 131,600
Roja 11800585 1282000 385,000 449,000 539,000 18,650 22,975 346,000 693,000 808,000 154000 308000 359000 215600 251300 6055 154,000 795000 1340755 120668 1402668 61913 – 121,088
Prabin PRADHAN 11800621 1354000 406,000 19,750 24,625 365,000 731,000 29,500 325000 227500 6825 839000 1417025 113362 1467362 50337 – 152,760
Rohit Kumar SHAHI 11800662 1

436000 215,000 431,000 503,000 604,000 101,000 20,950 21,425 387,000 776,000 905,000 21,900 172000 345000 402000 120400 241500 281400 665 172,000 890000 1498965 149897 1585897 86932 – 126,610
Sujata GHIMIRE 11800711 1

534000 230,000 537,000 644,000 22,450 23,675 828,000 967,000 24,900 184000 368000 43000 128800 257600 301000 1715 184,000 9

 51000 1605115 144460 1678460 73345 – 191,775
Syaron SHERPA 11800712 1

536000 461,000 538,000 646,000 108,000 830,000 968,000 369000 430000 258300 95200 1606815 128545 1664545 57730 – 144,875
Eduardo RIBEIRO DA SILVA 11800790 1692000 254,000 508,000 710,000 118,000 24,850 27,275 457,000 914,000 29,700 203000 406000 142100 284200 1049000 1775495 177550 1869550 94055 – 190,980
Saraswati JINDAL 11800793 1698000 255,000 509,000 594,000 713,000 119,000 24,950 27,425 459,000 916,000 1,069,000 29,900 204000 407000 475000 142800 284900 3325 204,000 1053000 1781665 160350 1858350 76685 – 150,380
Manish RAI 11800800 1712000 257,000 514,000 599,000 719,000 120,000 25,150 27,725 463,000 925,000 1,078,000 30,300 206000 411000 479000 144200 287700 335300 3605 205,000 1061000 1796805 143744 1855744 58939 – 215,025
Johan 11800833 1778000 267,000 622,000 746,000 124,000 26,150 29,225 481,000 959,000 1,120,000 32,300 214000 426000 498000 149800 298200 348600 4305 1102000 1867905 186791 1964791 96886 – 168,225
Puspa THAPA 11800848 1

808000 542,000 633,000 760,000 127,000 26,550 29,825 488,000 976,000 1,139,000 33,100 434000 506000 151900 303800 354200 4585 217,000 1121000 1900485 171044 1979044 78559 – 204,520
Pritika KARMACHARYA 11800957 41000 2026000 304,000 709,000 851,000 142,000 2

9,850 34,775 547,000 1,

276,000 39,700 243000 567000 170100 396900 6895 1256000 2135 170808 2196808 61713 – 178,730
GIRI 11800959 2030000 305,000 711,000 29,950 34,925 549,000 1,2

80,000 39,900 244000 487000 569000 170800 340900 398300 6965 244,000 1260000 2141965 214197 2244197 102232 – 254,225
Rajan 11800971 2054000 308,000 616,000 863,000 144,000 30,250 30,375 554,000 1,109,000 1,294,000 30,500 246000 493000 575000 172200 345100 4025 246,000 1

 273000 2157975 194218 2248218 90243 – 194,113
Ashmi PANT 11800983 2078000 623,000 145,000 1,121,000 1,

309,000 1288000 2184455 174756 2252756 68301 – 234,780
Citra Brahtika Sendra PRATIWI 11800993 2098000 629,000 734,000 881,000 31,425 567,000 1,132,000 1,321,000 31,900 252000 503000 587000 176400 352100 410900 252,000 1301000 2206065 220607 2318607 112542 – 185,780
Janak KUNWAR 11801016 2144000 322,000 643,000 750,000 900,000 31,650 32,475 580,000 1,

 157,000 1,350,000 33,300 2

58000 514000 600000 180600 359800 420000 1329000 2255555 2

347000 91445 – 268,850
Shaswath PO

KHAREL 11801032 2176000 326,000 653,000 762,000 152,000 32,050 33,075 587,000 1,175,000 1,

 372,000 34,100 261000 522000 610000 182700 365400 427000 1435 1349000 2290535 183243 2359243 68708 – 205,375
Palistha NAKARMI 11801036 2184000 655,000 764,000 153,000 32,250 33,375 590,000 1,179,000 1,375,000 34,500 524000 611000 183400 366800 427700 1575 262,000 2298475 229848 2413848 115373 – 246,360
Maiko TAKANO 11801056 2224000 334,000 667,000 778,000 156,000 32,850 34,275 601,000 1,201,000 1,400,000 35,700 267000 622000 186900 373800 435400 1379000 2342095 210789 2434789 92694 – 197,360
Bezeena 11801061 2234000 335,000 670,000 32,950 34,425 603,000 1,206,000 35,900 268000 626000 375200 2065 1

385000 2353065 188245 2422245 69180 – 279,450
Kiran GARBUJA

PUN 11801063 2238000 336,000 783,000 33,050 34,575 605,000 1,208,000 1,409,000 36,100 269000 537000 188300 375900 269,000 1388000 2357535 235754 2473754 116219 – 211,813
Khibindra 11801065 2242000 673,000 785,000 942,000 1,

211,000 1,413,000 538000 628000 376600 439600 1390000 2361635 212547 2454547 92912 – 253,200
Sudha 11801068 2248000 337,000 787,000 944,000 33,150 1,417,000 36,300 539000 630000 189000 377300 441000 270,000 1394000 2368505 189480 2437480 68975 – 199,090
Ashes KASAJU 11801079 2270000 681,000 795,000 954,000 159,000 33,550 35,325 614,000 1,226,000 1,431,000 37,100 545000 636000 191100 381500 445200 272,000 1408000 2393285 239329 2509329 116044 – 285,225
Rojin BUDHATHOKI 11801096 2304000 806,000 161,000 34,050 36,075 1,244,000 1,451,000 277000 553000 645000 193900 451500 1428000 2428335 218550 2522550 94215 – 218,425
Sanjay 11801203 2

518000 378,000 755,000 1,057,000 176,000 37,250 40,875 680,000 1,359,000 1,586,000 44,500 302000 604000 705000 211400 422800 493500 302,000 1561000 2658775 212702 2730702 71927 – 284,740
Gokul 11801217 2546000 382,000 178,000 37,650 41,475 688,000 1,604,000 45,300 306000 713000 214200 499100 306,000 1579000 2690355 269036 2815036 124681 – 225,570
Mamiko SATO 11801374 2860000 429,000 858,000 1,001,000 200,000 42,350 43,525 772,000 1,544,000 1,802,000 44,700 343000 686000 801000 240100 480200 560700 1645 343,000 1773000 3020645 271858 3131858 111213 – 358,275
APRIYANTO 11801387 2886000 433,000 866,000 1,010,000 1,212,000 42,750 44,125 779,000 1,559,000 1,818,000 45,500 346000 693000 242200 485100 565600 1925 1789000 3048825 243906 3129906 81081 – 272,575
Ras Kumari 11801453 3018000 1,056,000 1,267,000 44,750 47,125 815,000 1,629,000 1,901,000 49,500 362000 845000 253400 506800 591500 362,000 1871000 3191025 319103 3337103 146078 – 341,240
Santosh 11801669 3

450000 518,000 1,

450,000 51,250 51,875 932,000 1,863,000 2,

174,000 52,500 828000 966000 289800 579600 676200 2140000 3651475 328633 3778633 127158 – 305,360
Sourav SITOULA 11801762 3636000 545,000 1,091,000 1,273,000 1,528,000 53,950 55,925 981,000 1,

964,000 2,291,000 57,900 873000 1018000 305200 611100 712600 2765 2254000 3850665 308053 3944053 93388 – 454,975
Thi Diem Phuong 11801819 3750000 563,000 1,125,000 1,313,000 1,576,000 263,000 55,750 58,625 1,013,000 2,025,000 2,363,000 61,500 900000 1050000 315000 735000 2326000 3975025 397503 4147503 172478 – 354,888
Niraj SINGH 11900224 560000 196,000 235,000 11,775 151,000 15,700 134000 157000 46900 93800 109900 568095 51129 611129 43034 – 63,340
Binod TAMANG 11900291 292,000 14,775 187,000 374,000 437,000 19,700 166000 58100 116200 711995 56960 750960 38965 – 61,110
Smriti 11900373 858000 129,000 300,000 360,000 12,350 13,525 232,000 540,000 14,700 240000 72100 532000 882945 88295 946295 63350 – 107,600
Oshan CHHETRI 11900508 1128000 169,000 338,000 395,000 16,350 19,525 22,700 135000 316000 94500 221200 4445 135,000 699000 1173145 105583 1233583 60438 – 106,063
Samir 11900511 1134000 170,000 340,000 397,000 16,450 19,675 612,000 715,000 22,900 136000 272000 190400 703000 1180715 94457 1228457 47742 – 127,780
Bishal PRASAI 11900512 1136000 478,000 704000 1182415 118242 1254242 71827 – 100,060
Bindu RANA 11900681 1474000 516,000 619,000 929,000 177000 413000 289100 914000 1540885 138680 1612680 71795 – 185,200
Muhammad Hassaan DAWOOD 11900701 1514000 227,000 530,000 106,000 22,150 23,225 24,300 182000 363000 424000 127400 296800 1505 939000 1583805 126704 1640704 56899 – 143,775
Anu 11901091 2294000 344,000 33,850 35,775 1,238,000 1,445,000 37,700 275000 550000 642000 192500 449400 2695 275,000 1422000 2416595 241660 2535660 119065 – 258,920
Sushil WAIBA 11901185 2482000 745,000 869,000 1,043,000 36,650 39,975 1,564,000 43,300 298000 695000 208600 417200 486500 4655 298,000 1539000 2620955 235886 2717886 96931 – 219,430
Yu 11901213 2538000 381,000 761,000 888,000 37,550 41,325 686,000 1,370,000 1,598,000 45,100 305000 609000 710000 213500 426300 497000 1574000 2681085 214487 2752487 71402 – 317,900
Susan AMGAI 11901217 – 241,163
Srija NAPIT 11901256 2624000 394,000 918,000 1,102,000 38,850 43,275 1,652,000 47,700 734000 220500 6195 1627000 2773495 249615 2873615 100120 – 297,020
Nilam CHOCHANGE 11901356 2824000 424,000 847,000 988,000 1,186,000 41,850 42,775 763,000 1,525,000 1,778,000 43,700 339000 678000 790000 237300 474600 1295 339,000 1751000 2982195 238576 3062576 80381 – 250,460
Kebal GAUTAM 11901884 3880000 1,164,000 1,358,000 1,630,000 57,650 61,475 2,095,000 2,444,000 65,300 931000 1086000 651700 760200 466,000 2406000 4114455 411446 4291446 176991 – 485,850
SHERCHAN 11901962 4036000 1,211,000 1,696,000 283,000 59,950 64,925 1,089,000 2,180,000 2,543,000 69,900 484000 969000 1130000 338800 678300 791000 484,000 2502000 4282065 385386 4421386 139321 – 381,438
Shaheena Taimoor 11901979 4070000 611,000 1,221,000 1,425,000 1,710,000 285,000 60,550 60,825 2,198,000 2,565,000 61,100 489000 977000 1140000 342300 683900 798000 2524000 4313585 345087 4415087 101502 – 460,800
Aanchal SIDHU 11902003 4118000 1,235,000 1,441,000 1,729,000 288,000 61,250 61,875 1,112,000 2,223,000 2,594,000 62,500 494000 988000 1153000 345800 691600 807100 494,000 2553000 4363375 436338 4554338 190963 – 364,670
Syed Abbas Haider NAQVI 11902103 4318000 648,000 1,295,000 1,511,000 1,813,000 64,250 66,375 1,166,000 2,331,000 2,720,000 68,500 1036000 1209000 362600 725200 846300 2677000 4579075 412117 4730117 151042 – 541,025
Tuan Minh PHAM 11902152 4416000 1,325,000 1,546,000 1,855,000 65,650 68,475 1,192,000 2,385,000 2,783,000 71,300 530000 1060000 1237000 371000 742000 865900 3955 2738000 4685855 374868 4790868 105013 – 418,275

Mark

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Fittings Cr ERROR:#VALUE!
Deferred tax liability Cr ERROR:#VALUE!

ERROR:#VALUE! BCVR Cr ERROR:#VALUE!

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Deferred tax liability Cr ERROR:#VALUE! Business combination valuation reserve Dr ERROR:#VALUE!
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Deferred tax liability Cr ERROR:#VALUE! Shares in Alma Ltd Cr ERROR:#VALUE! NCI Cr ERROR:#VALUE!

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Vehicle Cr ERROR:#VALUE!
Deferred tax liability Cr ERROR:#VALUE! Transfer from BCVR Dr ERROR:#VALUE!
BCVR Cr ERROR:#VALUE! BCVR Cr ERROR:#VALUE!

ERROR:#VALUE!

ERROR:#VALUE!

ERROR:#VALUE!

Income tax expense Cr ERROR:#VALUE!

Accumulated depreciation Dr ERROR:#VALUE!
Fittings Cr ERROR:#VALUE!

Fittings Cr ERROR:#VALUE!
Deferred tax liability Cr ERROR:#VALUE!
BCVR Cr ERROR:#VALUE!

Depreciation expense Dr ERROR:#VALUE!
Accumulated depreciation Cr ERROR:#VALUE!

Deferred tax liability Dr ERROR:#VALUE!
Income tax expense Cr ERROR:#VALUE!

Deferred tax Asset Dr 15000
BCVR Dr 35000
Liabilities (Contingent) Cr 50000

Find the student number in the drop-down list(in Assignment question list) to have the data related to the student
1. Acquisition analysis at 1 July 2019: 2- Business Combination Valuation at acquisition date: 2-Pre-acquisition entries at acquisition date:
Net fair value of identifiable assets
and liabilities of Alma Ltd =
Inventories Dr Share capital Dr
Deferred tax liability Cr Retained earnings Dr
BCVR Cr General reserve Dr
Business combination valuation reserve Dr
Inventories-BCVR-(FV-CA)*(1-30%) Land Dr Goodwill Dr
Land-BCVR-(FV-CA)*(1-30%) Shares in Alma Ltd Cr
Vehicle -BCVR-(FV-CA)*(1-30%)
Fittings-BCVR-(FV-CA)*(1-30%)
Liabilities (Contingent)-BCVR-(FV-CA)*(1-30%) -35000
Accumulated depreciation Dr
Fittings Cr
Fair value of Identifiable net asset=
Consideration transferred =
NCI in Davis Ltd=
Aggregate=
Deferred tax Asset Dr
BCVR Dr
Goodwill acquired by Parent only=
Liabilities (Contingent) Cr
3-NCI share of equity at acquisition date:
Vehicle Cr
NCI Cr
4- Business Combination Valuation 30/06/2020: 4- Pre-acquisition 30/06/2020: 4- NCI 30/06/2020:
Cost of sales Dr Share of equity:
Income tax expense Cr
Transfer from BCVR Cr
Transfer from BCVR Dr Share of changes in equity from 1/7/19 to 30/6/20:
BCVR Cr
NCI Dr
NCI share of Loss Cr
Depreciation expense Dr
Accumulated depreciation Cr
Deferred tax liability Dr

Marking Feedback note

Mark

Value 10% (Possible mark:10)

Value 10% (Possible mark:10)

0

0

0

Criteria
Interpretation and representation
Value 20% (Possible mark:20)
Calculations
Value 50%(Possible mark:50)
Analysis
Value 10% (Possible mark:10)
Assumptions
Communication
Mark (out of 100)
Mark (out of 20)
Less: Penalty
Total mark

Rubric

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