KJMontesA_Atc03_CONSOLIDACION DE ESTADOS FIANCIEROS.docx -...

  • No School
  • AA 1
  • 4

This preview shows page 1 - 3 out of 4 pages.

U NIVERSIDAD J UÁREZ DEL E STADO DE D URANGO SISTEMA UNIVERSIDAD VIRTUAL CAMPUS CANATLÁN, DGO CONSOLIDACION DE ESTADOS FIANCIEROS ALUMNA: KARINA JUDITH MONTES ACUÑA. CATEDRATICO: SELENE BERENICE CUPICH FLORE MATERIA: CONTABILIDAD VII FECHA: 15/NOVIEMBRE/2018
Image of page 1

Subscribe to view the full document.

IV UNIDAD. CONSOLIDACIÓN DE ESTADOS FINANCIEROS. 3 CASO 3) En enero del 2014 la CIA DUMON adquiere el 70% de las acciones de su subsidiaria, la CIA DICTSA en $115,000 pagando el 50% en efectivo y el 50% restante lo quedo a deber. El capital contable de la CIA DICTSA a esa fecha es el siguiente: Capital social $120,000, Utilidad acumulada $16,800. En el 2015 la CIA DICTSA decreto y pago dividendos por $2000 y obtuvo una utilidad de $15,000 La CIA DUMON amortiza el exceso del costo sobre el valor en libros A una tasa del 10% anual. Los balances generales de ambas compañías a fecha inmediata después de la inversión se presentan a continuación: Se pide: 1.- Asientos que realizo la CIA DUMON para el registro de inversiones en acciones Por el método de patrimonio.
Image of page 2
Image of page 3
  • Fall '19
  • Activo circulante, Capital social, Pasivo, Canatlán

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern

Ask Expert Tutors You can ask 0 bonus questions You can ask 0 questions (0 expire soon) You can ask 0 questions (will expire )
Answers in as fast as 15 minutes